Toxic substance accounting, requirements
 12. (1) Subject to section 13, for the purposes of section 9 of the Act, the owner and the operator of a facility shall determine the following in respect of the toxic substance: 1.  The amount of the substance that enters a process as the substance itself or as a constituent of another substance. 2.  The amount of the substance that is created. 3.  The amount of the substance that is destroyed or transformed. 4.  Quantifications relating to the substance’s release, disposal and transfer that, i.  are required to be provided under the NPRI Notice, or ii.  are determined through mass balance, published emission factors, site specific emission factors or engineering estimates, if no quantifications were required to be provided under the NPRI Notice. 5.  The amount of the substance that is contained in product, other than a substance that is identified as a criteria air contaminant or a volatile organic compound in the NPRI Notice. O. Reg. 125/10, s. 5; O. Reg. 352/19, s. 1 (1). (2) For the purposes of section 9 of the Act, the owner and the operator of a facility shall create the following records in respect of the toxic substance: 1.  A record that describes, i.  every stage of the manufacturing operation at the facility that uses or creates the substance, and ii.  how each stage is divided into one or more processes that use or create the substance. 2.  A record that includes process flow diagrams that, i.  give a visual representation of the movement of the substance through each process, including how it enters the process, whether it is created, destroyed or transformed during the process, how it leaves the process and what happens to it after it leaves the process, and ii.  show the relationships between the processes. 3.  A record of the tracking and quantification of the substance for each calendar year in which section 9 of the Act applies in respect of the substance. 4.  If the sum of the quantities of the substance that are used and created in a process in a calendar year does not approximately equal the sum of the quantities of the substance that are destroyed, transformed and leave the process, a record describing why the sums are not approximately equal. 5.  A record that describes the method or combination of methods used to track and quantify the substance in each process and explains why the method or combination of methods was chosen.  O. Reg. 455/09, s. 12 (2). (3) In determining how many processes a stage of the manufacturing operation should be divided into for the purposes of subparagraph 1 ii of subsection (2), the owner and the operator of the facility shall ensure that a sufficient number of processes are identified for that stage to enable the owner and the operator to meet the requirements set out in section 9 of the Act and this section.  O. Reg. 455/09, s. 12 (3). (4) A process flow diagram mentioned in paragraph 2 of subsection (2) may specify the quantifications made under section 9 of the Act in respect of the toxic substance.  O. Reg. 455/09, s. 12 (4). (5) The record required under paragraph 4 of subsection (2) shall be completed on or before June 1 in the year following the calendar year in which the sums specified in that subsection do not approximately equal each other.  O. Reg. 455/09, s. 12 (5). (6) The owner and the operator of a facility shall ensure that for each process identified in the record mentioned in paragraph 1 of subsection (2), the best available method or combination of methods for tracking and quantifying the toxic substance is used, taking the following into consideration: 1.  How the substance enters the process, what happens to it during the process, how it leaves the process and what happens to it after it leaves the process. 2.  Industry standards. 3.  Economic achievability of a method or combination of methods. 4.  Continuous monitoring, predictive monitoring, source testing or sampling, mass balance, published emission factors, site-specific emission factors and engineering estimates. 5.  Any methods required to be used for the purposes of meeting a requirement under federal, provincial or municipal law.  O. Reg. 455/09, s. 12 (6). (7) The method or combination of methods used for tracking and quantifying a toxic substance for a process shall not be changed unless, (a)  the change is made in respect of a year in which there has been a significant process change at the facility or in respect of the year immediately following the year in which there has been a significant process change; (b)  the change is for the purposes of complying with a requirement under an Act, an Act of Canada or a municipal by-law; or (c)  subject to subsection (7.1), the change, (i)  is made as a result of a recommendation provided by a toxic substance reduction planner under section 18.2, and (ii)  is made after the recommendation is provided and before June 1 in the year immediately following the year in which the recommendation was required to be obtained.  O. Reg. 455/09, s. 12 (7); O. Reg. 214/11, s. 7 (1, 2); O. Reg. 50/19, s. 4. (7.1) Clause (7) (c) does not apply if the recommendation is provided in respect of a new version of a plan prepared as a result of an amendment under section 5 of the Act.  O. Reg. 214/11, s. 7 (3). (8) If the method or combination of methods for tracking and quantifying a toxic substance is changed under subsection (7), the record created under paragraph 5 of subsection (2) shall be amended to describe the new method or combination of methods and the owner and the operator of the facility shall ensure that the change is reflected in the next version of the toxic substance reduction plan.  O. Reg. 455/09, s. 12 (8). (9) On and after January 1, 2020, this section does not apply in respect of acetone. O. Reg. 352/19, s. 1 (2).