Federal Carbon Pricing Program - Large Volume Customers

Eligibility

A mandatory participant under the EPS is an industrial facility that:

1. Reported 50,000 tonnes or more of CO₂e emissions in one or more reporting year from 2014 onwards, and
2. Undertakes as the primary activity at the facility, an industrial activity listed in paragraphs 1 to 38 of Schedule 2 of O. Reg. 241/19 or the owner or operator of the facility has registered the facility under Part II of the Greenhouse Gas Pollution Pricing Act (Canada).

A voluntary participant under the EPS is an industrial facility that:

1. Reported between 10,000 and 50,000 tCO₂e emissions in one or more reporting year from 2014 onwards,
2. undertakes as the primary activity at the facility, an industrial activity listed in Schedule 2 of O. Reg. 241/19; and
3. the owner or operator of the facility has registered the facility under Part II of the Greenhouse Gas Pollution Pricing Act (Canada).

Under the EPS, a registered facility will have a total annual emissions limit that is based on the applicable performance standard for the product it produces and its associated annual production. A facility registered under the EPS and with the Canada Revenue Agency (CRA) will be able to purchase fuel free of the federal carbon charge and will only be responsible for paying the carbon charge on the portion of its emissions that exceed its total annual emission limit

For EPS eligibility requirements, refer to the provincial government’s EPS webpage.

Registration requirements

Before proceeding with registering your facility in the EPS, review the EPS Regulation (O. Reg. 241/19) to determine registration requirements. 

Registering your facility in the EPS requires the following steps:

1. Register/confirm existing registration under the Ontario EPS with the Ministry of the Environment, Conservation and Parks (MECP) to receive a Certificate of Facility Registration
   • A facility that is already registered in the EPS and previously an OBPS registered facility are being asked to provide a facility boundary map to MECP and to confirm or if needed, update the registration information on file.
2. Apply to Environment and Climate Change Canada (ECCC) to obtain a Determination
   • An application must include a completed Application for Determination form, Certificate of Facility Registration, and the facility boundary map.
   • ECCC will review a facility’s Application for Determination and issue a statement, with a statement number, confirming the facility is subject to the Ontario EPS.
3. Register as an emitter with the Canada Revenue Agency (CRA)

1. For an existing registration
   • If the statement issued by the ECCC is to the same person as the person responsible under the federal OBPS and all the information provided to CRA is still accurate, no action is required.
   • In this situation, the facilities will be allowed to maintain their existing emitter registration and they can continue to use their existing fuel charge Exemption Certificate already provided to their suppliers.
   • Enbridge Gas will retain your facility’s existing exemption documentation on file, and you will not be required to submit any further documentation to Enbridge Gas.
2. For a new registration (i.e., the facility has never been registered under EPS or OBPS, or the previous responsible person/information provided to CRA has changed)
   • Using the statement number provided by ECCC, complete and submit forms L400 and L400-1 to register the facility with the CRA.
   • Once registration is approved by the CRA, download and populate the Exemption Certificate and provide a copy to your fuel suppliers to receive fuel deliveries free of the federal carbon charge.
   • If your facility is issued new exemption documentation from the CRA, due to registering a new facility or updating your facility information previously provided to the CRA, you must provide Enbridge Gas with the new exemption documentation. Enbridge Gas must be in possession of the three documents below to reflect the applicable exemption from the federal carbon charge within our billing system. Please complete and submit the following materials to:
     • contractsupportandcompliance@enbridge.com (former Enbridge Gas Distribution customers), or uglcontractingteam@uniongas.com (former Union Gas customers)
       1. Completed Facility Declaration Form
       2. CRA-issued registration confirmation letter (not applicable to greenhouse operators)
       3. CRA-issued exemption certificate

EPS GHG reporting requirements

Businesses registered under EPS are responsible for submitting an annual GHG emissions report. For more information on the quantification, reporting and verification requirements for a registered facility, refer to the following documents:

• Reporting GHG Emissions
• GHG Emissions Performance Standards and Methodology for the Determination of the Total Annual Emissions Limit
• Greenhouse Gas Emissions: Quantification, Reporting and Verification: O. Reg. 390/18

Contact information

Ministry of Environment, Conservation and Parks (MECP) contact details

For questions on the Ontario EPS, please use the following contact details.

Ontario EPS Program Help Desk
416-314-5352
1-888-217-3326 (Toll-free)
Email: EPSHelp@ontario.ca

Email EPSapplications@ontario.ca should you require further assistance registering with the MECP.

Environment and Climate Change Canada (ECCC) contact details

Email ptintegrationpt@ec.gc.ca should you require further assistance registering with ECCC.

Canada Revenue Agency (CRA) contact details

Should you require further assistance registering with the CRA, call 1-866-330-3304.

Step 1 – Confirm your eligibility

Confirm your exemption eligibility as a greenhouse operator by reviewing the definitions within the GGPPA and the Fuel Charge Regulations:

The term "greenhouse operator" means a person that carries on a business of growing vegetables, fruits, bedding plants, flowers, ornamental plants, tree seedlings, medicinal plants or other plants in eligible greenhouses with a reasonable expectation of profit .

The term "eligible greenhouse" means a greenhouse all or substantially all of which is used for the growing of vegetables, fruits, bedding plants, flowers, ornamental plants, tree seedlings, medicinal plants or other plants.

The term "eligible greenhouse activity" means the use of a qualifying greenhouse fuel (as defined below) to heat an eligible greenhouse or to supplement carbon dioxide in an eligible greenhouse in order to grow or produce plants.

The term "qualifying greenhouse fuel" means a type of fuel that is marketable natural gas (as defined in Section 3 of the GGPPA) or propane.

Step 2 – Complete and submit forms

Complete Form L404 and Enbridge Gas’ Facility Declaration Form and submit to:

• contractsupportandcompliance@enbridge.com (former Enbridge Gas Distribution customers) or
• uglcontractingteam@uniongas.com (former Union Gas customers)

Review the fuel use for each account you list on your Facility Declaration Form to ensure it meets the definition of eligible greenhouse activity. The applicable exemption will be applied within Enbridge Gas’s billing system the first day of the following month in which Enbridge Gas receives the required documents. As stated in Form L404, it is the responsibility of the greenhouse operator to provide correct and complete information.

Step 3 – Review your obligation

Review and understand your ongoing obligation under Part 5, Section 7 of the Fuel Charge Regulations, which states that if a qualifying greenhouse fuel that is delivered by a registered distributor is used by the greenhouse operator otherwise than in eligible greenhouse activities, the greenhouse operator must pay a charge in respect of the fuel to the federal government.