(3) To avoid doubt, the obligation to submit an emissions report in accordance with this Part arises at the end of the reporting period for which the emissions report must be submitted.
Emissions reports required to be verified
12.—(1) Subject to subsection (3), where the business facility is a taxable facility of a registered person, an emissions report mentioned in section 11 for the business facility must—
- (a) be prepared based on a monitoring plan specified in section 13(1);
- (b) subject to subsection (2), be verified by an accredited external auditor; and
- (c) when the emissions report is submitted under section 11 to the Agency for the Agency’s approval, be accompanied by a report by the accredited external auditor of its verification.
(2) The emissions report in subsection (1) need not be verified by the accredited external auditor insofar as it relates to any non‑reckonable GHG emission of the business facility.
(3) The emissions report in subsection (1) need not be verified insofar as it relates to any reporting period, or any part of a reporting period, that falls—
- (a) before the approval of the Agency under section 13 for the monitoring plan; or
- (b) after the deregistration of the business facility as a taxable facility of the registered person.
Monitoring plans
13.—(1) For the purpose of section 12(1)(a), the monitoring plan for a business facility that is a taxable facility of a registered person must—
- (a) set out the basis on which the registered person ensures the quality of the data required for the computations necessary for an emissions report for the business facility; and
- (b) be submitted to and approved by the Agency.
