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Canadian Greenhouse Gas Offset Credit System Regulations (SOR/2022-111)

Regulations are current to 2023-09-13

SCHEDULE 5(Subparagraph 24(1)(b)(iii) and section 28)Content of the Verification Report

  • 1 The following information for the verification of all reports:

    • (a) with respect to the proponent:

      • (i) their name (including any trade name or other name used by them) and civic address,

      • (ii) the name, title, civic and postal addresses, telephone number and, if any, email address of the proponent’s authorized official,

      • (iii) the name, title, civic and postal addresses, telephone number and, if any, email address of a contact person, if different from the authorized official, and

      • (iv) the federal Business Number assigned to them by the Canada Revenue Agency, or, with respect to a charity that does not have a federal Business Number, the registered charity number assigned to them by the Canada Revenue Agency;

    • (b) with respect to the project:

      • (i) the project registration number,

      • (ii) the municipal address of the physical site, if applicable,

      • (iii) the coordinates (latitude and longitude), in decimal places to five decimal places, of the site on which the project activities are undertaken,

      • (iv) the geographic boundaries of the site where the project activities are undertaken and the site plan, established in accordance with the protocol, and

      • (v) the title of the protocol that is applicable to the project and, if more than one version is included to the Compendium of Federal Offset Protocols, the date of the applicable version; and

    • (c) with respect to the verification:

      • (i) the name and civic address of the verification body, as well as the name, telephone number and email address of the lead verifier for the team that conducted the verification,

      • (ii) the name and contact information of the accreditation organization that accredited the verification body and the date of the accreditation,

      • (iii) the names and functions of each member of the verification team,

      • (iv) the version of the ISO standard 14064-3 according to which the verification was conducted and a description of the objectives and scope of the verification and the verification criteria,

      • (v) a summary of the verification procedures conducted on the data and information supporting the report that is being verified including

        • (A) any assessments, data sampling, tests and reviews that were conducted during the verification,

        • (B) any tests of the GHG information system and controls,

        • (C) the date and location of each visit conducted for the purposes of section 27 of these Regulations, and

      • (vi) a declaration, dated and signed by the lead verifier, stating that the requirements of section 25 of these Regulations have been complied with and that any real or potential conflicts of interest have been effectively managed,

      • (vii) a declaration signed and dated by a reviewer who is not a member of the verification team, stating their approval of the verification report, including the name, civic address, telephone number and email address of that reviewer,

      • (viii) the period covered by the report that is being verified, and

      • (ix) the date and location of each visit that has been conducted for the purposes of the verification.

  • 2 In the case of a verification of a project report or corrected project report, the following information:

    • (a) with respect to the first project report, an indication of whether the project start date is correct;

    • (b) the GHG reductions generated by the project — the quantity of tonnes of GHG prevented from being emitted or removed from the atmosphere — expressed in CO2e tonnes, for each calendar year covered by the report;

    • (c) a record of errors or omissions, if they may be quantified, capable of influencing the quantity of GHG reductions generated by the project, identified during the verification, of the data, information or methods used in the preparation of the report that

      • (i) with respect to each error or omission, the number of CO2e tonnes to which the error or omission corresponds, the related percentage calculated in accordance with subparagraph 24(2) or (3), as the case may be, of these Regulations and a statement indicating whether the error or omission results in an understatement or overstatement,

      • (ii) with respect to the aggregate of errors or omissions, if it may be quantified, the sum of the absolute value of the overstatements and understatements, expressed in CO2e tonnes, the related percentage calculated in accordance with subparagraph 24(3) of these Regulations and a statement indicating whether the net result is an understatement or an overstatement, and

      • (iii) includes any corrections made by the proponent as a result of the errors or omissions;

    • (d) an opinion from the verification body in accordance with Standard ISO 14064-3 as to whether

      • (i) the quantity of GHG reductions reported in the report was calculated in accordance with these Regulations,

      • (ii) the report was prepared in accordance with these Regulations,

      • (iii) the project was implemented in accordance with the applicable protocol,

      • (iv) the conditions of registration for the project, set out in section 8 or 9, are still being met at the time of the preparation of the verification report,

      • (v) the proponent meets the requirements for the issuance of credits, set out in section 7, at the time of the preparation of the verification report, and

      • (vi) no material discrepancy exists with respect to the quantity of GHG reductions reported in the report; and

    • (e) any modifications or limitations, related to a modified or adverse opinion, that prevented the verification body from providing an unmodified opinion with respect to the elements set out in paragraph (d), if applicable.

  • 3 In the case of a verification of a reversal report, the following information:

    • (a) the quantity of GHGs released into the atmosphere during the reversal up to the date the reversal report is prepared, expressed in CO2e tonnes;

    • (b) a record of errors or omissions capable of influencing the assessment of the quantity of the GHGs released into the atmosphere during the reversal, identified during the verification, of data, information or methods used in the preparation of the reversal report that

      • (i) includes any corrections made by the proponent as a result of the errors or omissions, and

      • (ii) sets out the calculations made for the purpose of the opinion referred to in subparagraph 3(c)(iii);

    • (c) an opinion from the verification body as to whether

      • (i) reversal risk mitigation measures and monitoring activities were implemented in accordance with the reversal risk management plan,

      • (ii) the reversal report was prepared in accordance with these Regulations,

      • (iii) the errors or omissions identified during the verification and referred to in paragraph (b) constitute a material discrepancy; and

    • (d) any modifications or limitations, related to a modified or adverse opinion, that prevented the verification body from providing an unmodified opinion with respect to the elements set out in paragraph (c).

  • 4 In the case of a verification of a monitoring report, the following information:

    • (a) an opinion as to whether

      • (i) the monitoring report was prepared in accordance with these Regulations,

      • (ii) the reversal risk mitigation measures and monitoring activities were implemented in accordance with the reversal risk management plan, and

      • (iii) the mitigation measures and monitoring activities that were implemented were those set out in the monitoring report; and

    • (b) any modifications or limitations, related to a modified or adverse opinion, that prevented the verification body from providing an unmodified opinion with respect to the elements set out in paragraph (a).

 
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