Verification statement
 32. (1) When verifying a GHG report, an accredited verification body shall determine, in accordance with this section, whether there is a reasonable level of assurance that the report contains no material discrepancy and whether the report was prepared in accordance with this Regulation. (2) The accredited verification body shall, at the end of a verification, prepare a type of verification statement described in Column 1 of the following Table if the determination set out opposite the type in Column 2 of the Table has been made. TABLE   TYPES OF VERIFICATION STATEMENTS Item   Column 1 Type of verification statement   Column 2 Determination of accredited verification body 

  1.   Positive.   Both of the following circumstances apply: 1.  There is a reasonable level of assurance that the GHG report contains no material discrepancy in emissions. 2.  The GHG report was prepared in accordance with this Regulation. 

  2.   Qualified positive.   Both of the following circumstances apply: 1.  There is a reasonable level of assurance that the GHG report contains no material discrepancy in emissions. 2.  The GHG report was prepared substantially in accordance with this Regulation. 

  3.   Adverse.   One or both of the following circumstances apply: 1.  There is a reasonable level of assurance that the GHG report contains a material discrepancy in emissions. 2.  The GHG report was not prepared substantially in accordance with this Regulation. O. Reg. 143/16, s. 32 (2); O. Reg. 258/17, s. 9 (1). (2.1) The accredited verification body shall include in the verification statement and report a production parameter verification conclusion as described in Column 1 of the following Table for each production parameter listed in the Guideline for the activities addressed by the GHG report, if the determination set out opposite the type in Column 2 of the Table has been made in respect of the production parameter. O. Reg. 258/17, s. 9 (2). TABLE   TYPES OF Production parameter verification conclusions Item   Column 1 Type of verification conclusion   Column 2 Determination of accredited verification body 

  1.   Positive.   Both of the following circumstances apply: 1.  There is a reasonable level of assurance that the GHG report contains no material discrepancy in the production parameter. 2.  The production parameter in the GHG report was prepared in accordance with this Regulation. 

  2.   Qualified positive.   Both of the following circumstances apply: 1.  There is a reasonable level of assurance that the GHG report contains no material discrepancy in the production parameter. 2.  The production parameter in the GHG report was prepared substantially in accordance with this Regulation. 

  3.   Adverse.   One or both of the following circumstances apply: 1.  There is a reasonable level of assurance that the GHG report contains a material discrepancy in the production parameter. 2.  The production parameter in the GHG report was not prepared substantially in accordance with this Regulation. O. Reg. 258/17, s. 9 (2). (3) A material discrepancy in emissions exists if the per cent discrepancy in one of the following amounts, as determined under subsection (4), is 5 per cent or more: 1. The verification amount, if the GHG report was with respect to specified GHG activities engaged in at a facility. 2. The amount of greenhouse gas emissions associated with the prescribed activity, if the GHG report was with respect to electricity importation, natural gas distribution or petroleum product supply. 3. The amount determined under paragraph 4 of section 31.1 of the Cap and Trade Program Regulation, if that amount is required to be included in a GHG report. O. Reg. 143/16, s. 32 (3); O. Reg. 474/16, s. 13; O. Reg. 258/17, s. 9 (3). (4) The per cent discrepancy in an amount mentioned in subsection (3) shall be determined by applying the following formula: PD = (SOU / TRE × 100) where, PD = per cent discrepancy, SOU = the net result of summing overstatements and understatements resulting from errors, omissions and misstatements, expressed in tonnes of CO2e, and TRE = the amount. (5) A material discrepancy in emissions exists if the individual or aggregate effect of one or more errors, omissions or misstatements identified in the course of verification makes it probable that there is a discrepancy of 5 per cent or more in one of the amounts mentioned in subsection (3). O. Reg. 143/16, s. 32 (5); O. Reg. 258/17, s. 9 (4). (6) A material discrepancy in a production parameter exists if the per cent discrepancy for the production parameter reported in respect of an activity is 0.1 per cent or more, based on the following formula: PD = (QPDv − QPDi) / QPDi × 100 where, PD = per cent discrepancy for the production parameter, QPDv = quantity of the production parameter determined and verified by the accredited verification body, and QPDi = quantity of the production parameter as set out in the report. O. Reg. 258/17, s. 9 (5). (7) The accredited verification body shall submit the verification statement in respect of a GHG report to the person who gave the report to the Director and shall ensure that the verification statement meets the requirements set out in clause 4.9 of ISO 14064-3.