Standard 1020 - CORSIA - Canadian Aviation Regulations (CARs)

Effective – January 1, 2021

Division I – General

These standards apply to the same operators as Part X of the Canadian Aviation Regulations (CARs).

Interpretation

1020.01 (1) In these standards,

conversion process means a type of technology used to convert a feedstock into aviation fuel. (procédé de transformation)

CORSIA eligible emissions unit means an emissions unit described in the ICAO document entitled “CORSIA Eligible Emissions Units”, which a private operator or air operator may cancel to meet their offsetting obligations. This document is available on the ICAO CORSIA website. (unité d’émissions admissible du CORSIA)

CORSIA eligible fuel means a CORSIA lower carbon aviation fuel or the neat (unblended) portion of a CORSIA sustainable aviation fuel, which a private operator or air operator may use to reduce their offsetting obligations. (carburant admissible CORSIA)

CORSIA lower carbon aviation fuel means a fossil-based aviation fuel that meets the CORSIA Sustainability Criteria as defined within the ICAO document entitled “CORSIA Sustainability Criteria for CORSIA Eligible Fuels” that is available on the ICAO CORSIA website, and coming from a fuel producer that is certified by an approved Sustainability Certification Scheme included in the ICAO document entitled “CORSIA Approved Sustainability Certification Schemes”, that is available on the ICAO CORSIA website. (carburant d’aviation CORSIA à moindre émission de carbone)

CORSIA sustainable aviation fuel means a renewable or waste-derived aviation fuel that meets the CORSIA Sustainability Criteria as defined within the ICAO document entitled “CORSIA Sustainability Criteria for CORSIA Eligible Fuels” that is available on the ICAO CORSIA website, and coming from a fuel producer that is certified by an approved Sustainability Certification Scheme included in the ICAO document entitled “CORSIA Approved Sustainability Certification Schemes”, that is available on the ICAO CORSIA website. (carburant d’aviation durable CORSIA)

feedstock means a type of unprocessed raw material used for the production of aviation fuel. (matière première)

fuel uplift means the measurement of fuel provided by the fuel supplier, as documented in the fuel delivery notes or invoices for each flight (in litres). (quantité de carburant embarquée)

pathway A specific combination of feedstock and conversion process used for the production of aviation fuel. (filière)

(2) The compliance periods are the following three year periods: 2021 to 2023, 2024 to 2026, 2027 to 2029, 2030 to 2032 and 2033 to 2035.

(3) For the purposes of interpreting CORSIA and the ICAO documents referenced throughout these standards,

• (a) “aeroplane operator” shall be read as “private operator” or “air operator”;
• (b) “air operator certificate” shall be read as “private operator registration document” or “air operator certificate”; and
• (c) “technical log” shall be read as “journey log”.

Application

1020.02 International flights are attributed to a private operator or air operator as follows:

• (a) ICAO designator: When Item 7 (aircraft identification) of the flight plan contains the ICAO Designator, that flight shall be attributed to the private operator or air operator that has been assigned this Designator;

Note – The reference to Item 7 is based on the ICAO model flight plan form contained in Appendix 2 of ICAO Doc 4444 — Procedures for Air Navigation Services - Air Traffic Management. This document is available on the ICAO CORSIA website.

• (b) Registration marks: When Item 7 (aircraft identification) of the flight plan contains the nationality and registration mark of an aeroplane that is explicitly listed in an air operator certificate (AOC) or private operator registration document (PORD), that flight shall be attributed to the private operator or air operator that holds the AOC or PORD; and
• (c) Other: When the private operator or air operator of a flight has not been identified via paragraph (a) or (b), that flight shall be attributed to the owner of the large aeroplane who shall then be considered the private operator or air operator.

Note — See diagram in appendix A for process diagram for attributing flights to a private operator or air operator.

Calculation method

1020.03 (1) Eligible Fuel Use Monitoring Methods are:

• (a) Method A:
  • (i) The private operator or air operator uses the following formula to compute fuel use according to Method A:
  • F_N = T_N – T_N+1 + U_N+1
  • where
  • F_N= Fuel used for the flight under consideration (=flight _N) determined using Method A (in tonnes);
  • T_N = Amount of fuel contained in aeroplane tanks once fuel uplifts for the flight under consideration (i.e., flight _N) are complete (in tonnes);
  • T_N+1 = Amount of fuel contained in aeroplane tanks once fuel uplifts for the subsequent flight (i.e., flight _N+1) are complete (in tonnes); and
  • U_N+1 = Sum of fuel uplifts for the subsequent flight (i.e., flight _N+1) measured in volume and multiplied with a density value (in tonnes).

Figure 1: Fuel use monitoring Method A

The diagram demonstrates provides a schematic of the amount of fuel in an aeroplane over time during three flights, from a full tank at the start of the first flight, through two fuel uplifts until the end of the flight portion of the third flight. The amount of fuel goes from high, gradually lowering at approximately a 45º angle, at landing the rate of fuel use decreasing significantly with the line flattening out and showing only a very low decrease through block-on, after which a fuel uplift is undertaken and the amount of fuel in the aeroplane increases significantly until block-off after which there is a very low decrease until takeoff after which there is a rapid decrease and then a return to a decrease on approximately a 45º angle after which the process repeats.

Within the schematic it identifies the key data points for Method A including, first, T_N, the amount of fuel contained in the aeroplane tanks once fuel uplifts for the flight under consideration (i.e., flight _N) are complete, second, T_N+1, the amount of fuel contained in the aeroplane tanks once fuel uplifts for the subsequent flight (i.e., flight _N+1) are complete; and third the sum of fuel uplifts for the subsequent flight (i.e., flight _N+1).

Figure 1: Fuel use monitoring Method A

• • (ii) Where no fuel uplift for the flight or subsequent flight takes place, the amount of fuel contained in aeroplane tanks (T_N or T_N+1) shall be determined at block-off for the flight or subsequent flight. In exceptional cases the variable T_N+1 cannot be determined. This is the case when an aeroplane performs activities other than a flight, including undergoing major maintenance involving the emptying of the tanks, after the flight to be monitored. In such case the private operator or air operator may substitute the quantity “T_N+1 + U_N+1” with the amount of fuel remaining in tanks at the start of the subsequent activity of the aeroplane or fuel in tanks at block-on, as recorded by journey logs.
  • (iii) The value used for fuel density is in accordance with subsection (3)
  • Note 1. — See Appendix B for process diagram for monitoring fuel use by flight using Method A.
  • Note 2. —See Appendix C for process diagram for collecting the required data to implement Method A.
  • Note 3. — For ensuring completeness of the data, it is important to note that not only data generated during the flight under consideration (i.e., flight _N) is needed, but also data generated from the subsequent flight (i.e., flight _N+1). This is of particular importance when a domestic flight is followed by an international flight between contracting states, or vice versa. In order to avoid data gaps it is therefore recommended that the block-on fuel or the amount of fuel in the tank after all fuel uplifts for a flight is always recorded on flights of aeroplanes which are used for international flights between contracting states. For the same reasons, fuel uplift data for all flights of those aeroplanes should be collected, before deciding which flights are international.
• (b) Method B:
  • (i) The private operator or air operator uses the following formula to compute fuel use according to Method B:
  • F_N = R_N-1 – R_N + U_N
  • where
  • F_N = Fuel used for the flight under consideration (i.e., flight _N) determined using Method B (in tonnes);
  • R_N–1 = Amount of fuel remaining in aeroplane tanks at the end of the previous flight (i.e., flight _N–1) at Block-on before the flight under consideration, (in tonnes);
  • R_N = Amount of fuel remaining in aeroplane tanks at the end of the flight under consideration (i.e., flight _N) at Block-on after the flight, (in tonnes); and
  • U_N = Fuel uplift for the flight considered measured in volume and multiplied with a density value (in tonnes).

Figure 2: Fuel use monitoring Method B

The diagram demonstrates provides a schematic of the amount of fuel in an aeroplane over time during three flights, from a full tank at the start of the first flight, through two fuel uplifts until the end of the flight portion of the third flight. The amount of fuel goes from high, gradually lowering at approximately a 45º angle, at landing the rate of fuel use decreasing significantly with the line flattening out and showing only a very low decrease through block-on, after which a fuel uplift is undertaken and the amount of fuel in the aeroplane increases significantly until block-off after which there is a very low decrease until takeoff after which there is a rapid decrease and then a return to a decrease on approximately a 45º angle after which the process repeats.

Within the schematic it identifies the key data points for Method B including, first, R_N–1 the amount of fuel remaining in aeroplane tanks at the end of the previous flight (i.e., flight _N–1) at Block-on before the flight under consideration, second, U_N the fuel uplift for the flight considered, and third, R_N the amount of fuel remaining in aeroplane tanks at the end of the flight under consideration (i.e., flight _N) at Block-on after the flight.

Figure 2: Fuel use monitoring Method B

• • (ii) Where an aeroplane does not perform a flight previous to the flight for which fuel consumption is being monitored (e.g., if the flight follows maintenance), the private operator or air operator may substitute the quantity R_N-1 with the amount of fuel remaining in aeroplane tanks at the end of the previous activity of the aeroplane, as recorded by journey logs.
  • (iii) The value for fuel density is in accordance with subsection (3).
    • Note 1. — See Appendix D for process diagram for monitoring fuel use by flight using Method B.
    • Note 2. —see Appendix E for process diagram for collecting the required data to implement Method B.
    • Note 3. — For ensuring completeness of the data, it is important to note that not only data generated during the flight under consideration (i.e., flight _N) is needed, but also data generated from the previous flight (i.e., flight _N-1). This is in particular important when a domestic flight is followed by an international, or vice versa. For avoiding data gaps it is therefore recommended that, the amount of fuel remaining in the tank after the flight or the amount of fuel in the tank after fuel uplift is always recorded on flights of aeroplanes which are used for international flights between contracting states. For the same reasons, fuel uplift data for all flights of those aeroplane should be collected, before deciding which flights are international.
• (c) Block-off / block-on method:
  • The private operator or air operator uses the following formula to compute fuel use according to the Block-off / block-on method:
  • F_N = T_N – R_N
  • where
  • F_N = Fuel used for the flight under consideration (=flight _N) determined using Block-off / block-on method (in tonnes);
  • T_N = Amount of fuel contained in aeroplane tanks at Block-off for the flight under consideration i.e., flight _N (in tonnes); and
  • R_N = Amount of fuel remaining in aeroplane tanks at Block-on of the flight under consideration i.e., flight _N (in tonnes).

Figure 3: Fuel use monitoring Block-off / block-on method

The diagram demonstrates provides a schematic of the amount of fuel in an aeroplane over time during three flights, from a full tank at the start of the first flight, through two fuel uplifts until the end of the flight portion of the third flight. The amount of fuel goes from high, gradually lowering at approximately a 45º angle, at landing the rate of fuel use decreasing significantly with the line flattening out and showing only a very low decrease through block-on, after which a fuel uplift is undertaken and the amount of fuel in the aeroplane increases significantly until block-off after which there is a very low decrease until takeoff after which there is a rapid decrease and then a return to a decrease on approximately a 45º angle after which the process repeats.

Within the schematic it identifies the key data points for Block-off / block-on method including, first, T_N the amount of fuel contained in aeroplane tanks at Block-off for the flight under consideration (i.e., flight _N); and second R_N the amount of fuel remaining in aeroplane tanks at Block-on of the flight under consideration (i.e., flight _N).

Figure 3: Fuel use monitoring Block-off / block-on method

• • Note 1. — See Appendix F for process diagram for monitoring fuel use by flight using Block-off / block-on method
  • Note 2 – See Appendix G for the process for collecting the required data to implement Block-off / block-on method.
• (d) Fuel uplift method:
  • (i) For flights with a fuel uplift unless the subsequent flight has no uplift, the private operator or air operator uses the following formula to compute fuel use according to the Fuel uplift method:
  • F_N = U_N
  • where
  • F_N= Fuel used for the flight under consideration (i.e., flight _N) determined using fuel uplift (in tonnes); and
  • U_N = Fuel uplift for the flight considered, measured in volume and multiplied with a density value (in tonnes).

Figure 4: Fuel use monitoring Fuel uplift method

The diagram demonstrates provides a schematic of the amount of fuel in an aeroplane over time during three flights, from a full tank at the start of the first flight, through two fuel uplifts until the end of the flight portion of the third flight. The amount of fuel goes from high, gradually lowering at approximately a 45º angle, at landing the rate of fuel use decreasing significantly with the line flattening out and showing only a very low decrease through block-on, after which a fuel uplift is undertaken and the amount of fuel in the aeroplane increases significantly until block-off after which there is a very low decrease until takeoff after which there is a rapid decrease and then a return to a decrease on approximately a 45º angle after which the process repeats.

Within the schematic it identifies the key data point for the fuel uplift method, which is F_N the fuel used for the flight under consideration (i.e., flight _N) determined using fuel uplift.

Figure 4: Fuel use monitoring Fuel uplift method

• • (ii) For flight(s) without a fuel uplift (i.e., flight _N+1, …, flight _N+n,), the private operator or air operator uses the following formula to allocate fuel use from the prior fuel uplift (i.e., from flight _N) proportionally to block hour:
    
    • where
    • F_N = Fuel used for the flight under consideration (i.e., flight _N) determined using fuel uplift (in tonnes);
    • F_N+1 = Fuel used for the subsequent flight (i.e., flight _N+1) determined using fuel uplift (in tonnes);
    • ...
    • F_N+n= Fuel used for the follow-on flight (i.e., flight _N+n) determined using fuel uplift (in tonnes);
    • U_N = Fuel uplift for the flight under consideration (i.e., flight _N) (in tonnes);
    • BH_N = Block hour for the flight under consideration (i.e., flight _N) (in hours);
    • BH_N+1= Block hour for the subsequent flight (i.e., flight _N+1) (in hours); and
    • ...
    • BH_N+n = Block hour for the follow-on flight (i.e., flight _N+n) (in hours).
  • (iii) The value for fuel density is in accordance with subsection (3).
    • Note. — See Appendix H for process diagram for monitoring fuel use by flight using the Fuel uplift method.
• (e) Fuel allocation with block hour method:
  • (i) Computation of average fuel burn ratios (AFBR)
    • (A) For a private operator or air operator which can clearly distinguish between international and domestic fuel uplifts, the private operator or air operator computes, for each aeroplane type, the average fuel burn ratios by summing up all actual fuel uplifts from international flights between contracting states, divided by the sum of all actual block hours from international flights between contracting states for a given year, according to the following formula:
    • 
    • where
    • AFBR _{AO, AT} = Average fuel burn ratios for private operator or air operator (AO^{Footnote 1}) and aeroplane type (AT) (in tonnes per hour);
    • U_{AO, AT, N} = Fuel uplifted for the international flight N for private operator or air operator (AO) and aeroplane type (AT) determined using Fuel uplift method (in tonnes); and
    • BH_{AO, AT, N} = Block hour for the international flight N for private operator or air operator (AO) and aeroplane type (AT) (in hours).

Figure 5: Fuel use monitoring Fuel allocation with block hour method

The diagram demonstrates provides a schematic of the amount of fuel in an aeroplane over time over two flights from the start of fuel uplift of the first flight until the end of the flight portion of the second flight under a scenario where there is no fuel uplift for the second flight. The amount of fuel in the aeroplane increases significantly until block-off after which there is a very low decrease until takeoff after which there is a rapid decrease until landing after which there is a very slow decrease through block-on, block-off and takeoff, then a short rapid decrease and then a decrease on approximately a 45º angle until the subsequent landing.

Within the schematic the key data points for the fuel allocation with block hour method are identified including first, _UN fuel uplifted for flight _N, second, BH_N amount of time from block-off to block-on for flight _N, third, BH_N+1, amount of time from block-off to block-on for flight _N, and fourth, that fuel allocation (F_N and F_N+1) is even over all flights.

Figure 5: Fuel use monitoring Fuel allocation with block hour method

• • (B) For a private operator or air operator which cannot clearly distinguish between international and domestic fuel uplifts, the private operator or air operator shall compute, for each aeroplane type, the average fuel burn ratios by summing up all actual fuel uplifts from international and domestic flights divided by the sum of all actual block hours from these flights for a given year, according to the following formula:
    
    • where
    • AFBR _{AO, AT} = Average fuel burn ratios for private operator or air operator (AO) and aeroplane type (AT) (in tonnes per hour);
    • U_{AO, AT, N} = Fuel uplifted for the international or a domestic flight N for private operator or air operator (AO) and aeroplane type (AT) measured in volume and multiplied by its specific density value (in tonnes); and
    • BH_{AO, AT, N} = Block hour for the international and domestic flight N for private operator or air operator (AO) and aeroplane type (AT) (in hours).
  • (C) A private operator or air operator specific average fuel burn ratios are calculated on a yearly basis by using the yearly data from the actual reporting year.
  • (D) The value for fuel density is in accordance with subsection (3).
  • Note. — Aeroplane types are contained in ICAO Doc 8643 — Aircraft Type Designators. This document is available on the ICAO CORSIA website.
• (ii) Computation of fuel use for individual flights: The private operator or air operator computes the fuel consumption for each international flight by multiplying the private operator or air operator specific average fuel burn ratios with the flight’s block hour according to the following formula:
  • F_N = AFBR _{AO, AT} * BH _{AO, AT, N}
  • where
  • F_N = Fuel allocated to the international flight under consideration (i.e., flight _N) using the Fuel allocation with block hour method (in tonnes);
  • AFBR _{AO, AT} = Average fuel burn ratios for private operator or air operator (AO) and aeroplane type (AT) (in tonnes per hour); and
  • BH_{AO, AT, N} = Block hour for the international flight under consideration (=flight _N) for private operator or air operator (AO) and aeroplane type (AT) (in hours).
  • Note 1. — AFBR based on all flights for a reporting year and rounded to at least three decimal places.
  • Note 2. — See Appendix I for process diagram for monitoring fuel use by Fuel allocation with block hour method.

(2) Eligible input methods for the ICAO CORSIA CO₂ Estimation and Reporting Tool (CERT) are:

Note — The ICAO CORSIA CERT can be obtained from the ICAO document entitled “ICAO CORSIA CO2 Estimation and Reporting Tool” for use in a given year. This document is available on the ICAO CORSIA website.

• (a) Block hour input method: The private operator or air operator collects and enters the following data into the ICAO CORSIA CERT to estimate its CO₂ emissions during the calendar year:
  • (i) ICAO aircraft type - model designator;
  • (ii) Origin aerodrome - ICAO Designator;
  • (iii) Destination aerodrome - ICAO Designator;
  • (iv) Block time (in hours);
  • (v) Number of flights;
  • (vi) Date (optional); and
  • (vii) Flight ID (optional).
• (b) Great circle distance input method: The private operator or air operator collects and enters the following data into the ICAO CORSIA CERT to estimate its CO₂ emissions during the calendar year:
  • (i) ICAO aircraft model - type designator;
  • (ii) Origin aerodrome;
  • (iii) Destination aerodrome;
  • (iv) Number of flights;
  • (v) Date (optional); and
  • (vi) Flight ID (optional).
  • Note 1. — The ICAO aircraft type - model designators are contained in ICAO Doc 8643 — Aircraft Type Designators. The origin aerodrome and destination aerodrome designators are contained in ICAO Doc 7910 — Location Indicators. These documents are available on the ICAO CORSIA website.
  • Note 2. — The ICAO CORSIA CERT will automatically compute great circle distance based on the origin aerodrome and destination aerodrome.

(3) The fuel density is that which is used for operational and safety reasons. If a standard value is used it is 0.8 kg per litre.

[1020.04 to 1020.09 reserved]

DIVISION II – MONITORING

Emissions Monitoring Plan

Note: An acceptable emissions monitoring plan template can be found on the ICAO CORSIA website

1020.10 (1) Private operator or air operator identification information is:

• (a) Name and address of the private operator or air operator;
• (b) Name and contact information of legal representative;
• (c) Contact information for the person within the private operator’s or air operator’s company who is responsible for the emissions monitoring plan.

(2) Attribution, procedures and monitoring methods information is:

• (a) Information for attributing the private operator or air operator to Canada:
  • (ii) ICAO designator: ICAO designator(s) used for air traffic control purposes, as listed in ICAO Doc 8585 — Designators for Aircraft Operating Agencies, Aeronautical Authorities and Services.
  • (iii) PORD or AOC: If the private operator or air operator does not have an ICAO Designator, then a copy of the PORD or AOC.
• (b) If the private operator or air operator in a parent-subsidiary relationship seeks to consolidate their emissions monitoring plans, verified emissions reports, verified emissions unit cancellation reports and associated verification reports as per section 1000.33 of the CARs, confirmation that the parent and subsidiary(ies) are attributed to Canada and that the subsidiary(ies) are wholly owned by the parent.
• (c) Information used for attributing international flights between contracting states, to the private operator or air operator:
  • (i) ICAO designator: List of the ICAO designator(s) used in Item 7 of the private operator’s or air operator's flight plans.
  • (ii) Registration marks: If the private operator or air operator does not have an ICAO Designator, then a list of the nationality and registration marks of aeroplanes that are explicitly stated in the PORD or AOC and used in Item 7 of the private operator’s or air operator’s flight plans.
• (d) Procedures on how changes in the aeroplane fleet and fuel used will be tracked, and subsequently integrated in the emissions monitoring plan.
• (e) Procedures on how the specific flights will be tracked to ensure completeness of monitoring.
• (f) Procedures for determining which aeroplane flights meet the definition of international flights between contracting states.
• (g) Procedures for determining which flights in accordance with subsection (4), are to be included in the calculation of offsetting obligations.
• (h) Procedures for identifying domestic flights and/or humanitarian, medical evacuation or fire-fighting international flights between contracting states.
• (i) For a private operator or air operator that uses a method set out in subsection 1020.03(2), the type of input method used:
  • (i) Great circle distance input method; or
  • (ii) Block time input method.
• (j) For a private operator or air operator that uses a Fuel Use Monitoring method set out in subsection 1020.03(1), the following information:
  • (i) The fuel use monitoring method that will be used:
    • (A) Method A;
    • (B) Method B;
    • (C) Block-off / block-on method;
    • (D) Fuel uplift method; or
    • (E) Fuel allocation with block hour method.
  • (ii) If different fuel use monitoring methods are to be used for different sub-fleets, which method applies to which aeroplane type;
  • (iii) Information on the procedures for determining and recording fuel density values (standard or actual) as used for operational and safety reasons and a reference to the relevant private operator or air operator documentation; and
  • (iv) The systems and procedures to monitor fuel consumption in both owned and leased aeroplane. If the private operator or air operator has chosen the Fuel allocation with block hour method, information on the systems and procedures used to establish the average fuel burn ratios as described in paragraph 1020.03(1)(e).
• (k) If the private operator or air operator is using a fuel use monitoring method, as defined subsection 1020.03(1), a statement as to whether it plans to use the ICAO CORSIA CERT for international flights between contracting states that are subject to emissions monitoring but not offsetting obligations.
• (l) Data management information:
  • (i) roles, responsibilities and procedures on data management;
  • (ii) procedures to handle data gaps and erroneous data values, including:
    • (A)Secondary data reference sources which would be used as an alternative;
    • (B) Alternative method in case the secondary data reference source is not available; and
    • (C) For those private operators or air operators using a fuel use monitoring method, information on systems and procedures for identifying data gaps and for assessing whether the 5 per cent threshold referred to in section 1000.14 of the CARs for significant data gaps has been exceeded.
  • (iii) Assessment of the risks associated with the data management processes and means for addressing significant risks.

(3) Information on structure and operations is:

• (a) Details of ownership structure relative to any other private operators or air operators with international flights between contracting states, including identification of whether the private operator or air operator is a parent company to other private operators or air operators with international flights between contracting states, a subsidiary of another private operator(s) or air operator(s) with international flights, between contracting states and/or has a parent and/or subsidiaries that are private operators or air operators with international flights between contracting states.
• (b) Description of the private operator’s or air operator’s activities (e.g. scheduled/non-scheduled, passenger/cargo/executive, and geographic scope of operations).
• (c) List of the large aeroplane types and type of fuel (e.g. Jet-A, Jet-A1, Jet-B, AvGas) used in aeroplanes operated for international flights between contracting states, at the time of submission of the emissions monitoring plan, recognizing that there may be changes over time, including:
  • (i) Large aeroplane types (i.e. those with a maximum certificated take-off mass of more than 5 700 kg) and the number of aeroplane per type, including owned and leased aeroplanes; and
  • (ii) Type of fuel(s) used by the aeroplanes (e.g., Jet-A, Jet-A1, Jet-B, AvGas).
• (d) List of contracting states where the private operator or air operator operates flights, at the time of initial submission of the emissions monitoring plan.
• (e) Record keeping, data flow and CORSIA reporting procedures:
  • (i) documentation and record keeping plan;
  • (ii) a data flow diagram summarizing the systems used to record and store data associated with the monitoring and reporting of CO2 emissions;
  • (iii) procedures for providing notice to Transport Canada of changes to the information referred to in subsection (1);
  • (iv) procedures for making revisions to the emissions monitoring plan and resubmitting relevant portions to the Transport Canada when there are changes to the information referred to in subsection 1020.10(2); and
  • (v) procedures for providing notice in the emissions report of changes to the information referred to in this subsection that require the attention of Transport Canada.

(4) Flights operated between states as identified in the ICAO document entitled “CORSIA States for Chapter 3 State Pairs” that is available on the ICAO CORSIA website are those to be included in the calculation of annual offsetting obligations.

[1020.11 to 1020.14 reserved]

1020.15 Eligible methods to fill data gaps are those set out in subsection 1020.03(2).

[1020.16 to 1020.19 reserved]

DIVISION III – OFFSETTING

Requirement to Offset

1020.20 Eligible registries for the cancellation of CORSIA eligible emissions units are described in the ICAO document entitled “CORSIA Eligible Emissions Units”. This document is available on the ICAO CORSIA website.

[1020.21 reserved]

Calculation of Annual Offsetting Obligations

1020.22 (1) The threshold is 0.1% of the total CO² emissions in 2020 for the international aviation industry as set out in the ICAO document entitled “CORSIA 2020 Emissions” that is available on the ICAO CORSIA website.

(2) The percent sectoral and percent individual in the given year (%Sy and %Oy) are as follows:

Year of applicability	%Sy	%Oy
1 January 2021 – 31 December 2023	100	0
1 January 2024 – 31 December 2029	100	0
1 January 2030 – 31 December 2032	80	20
1 January 2033 – 31 December 2035	30	70

(3) The sector growth factor applicable for a given year (SGF_y) is provided in the ICAO document entitled “CORSIA Annual Sector’s Growth Factor (SGF)” that is available on the ICAO CORSIA website.

(4) The value is the average of the annual CO2 emissions for the years 2019 and 2020 from the operator’s flights referred to in subsection 1000.20(2) of the CARs for the given calendar year y.

Emissions reductions from the use of CORSIA eligible fuels

1020.23 (1) Default life cycle emissions values: Values for the default life cycle emissions value (LS_f) are set out in the ICAO document entitled “CORSIA Default Life Cycle Emissions Values for CORSIA Eligible Fuels” that is available on the ICAO CORSIA website. Each LS_f for a pathway is made up of the sum of:

• (a) a default core life cycle analysis (LCA) value, and
• (b) a default induced land use change life cycle analysis (ILUC LCA) value.

(2) Actual life cycle emissions values:

• (a) An actual life cycle emissions value is calculated using the methodology set out in the ICAO document entitled “CORSIA Methodology for Calculating Actual Life Cycle Emissions Values” that is available on the ICAO CORSIA website.
• (b) The application of the calculation methodology is verified by an eligible Sustainability Certification Scheme selected from the ICAO document entitled “CORSIA Approved Sustainability Certification Schemes”, that is available on the ICAO CORSIA website.

(3) In the calculation of MS_f,_y the private operator or air operator does not include:

• (a) any CORSIA eligible fuels traded or sold to a third party
• (b) any CORSIA eligible fuels that were received by the blender before the end of a previous compliance period.

[1020.24 to 1020.29 reserved]

DIVISION IV – REPORTING, VERIFICATION AND RECORD KEEPING

Verified Emissions Report

1020.30 (1) The content of the emissions report is as follows, with fuel use and CO2 emissions reported reported to the nearest tonne unless otherwise stated:

Note. – An acceptable emissions report template can be found on the ICAO CORSIA website.

Field #	Data Field	Details
Field 1	Private operator or air operator information	1.a Name and address of private operator or air operator 1.b Name and contact information of legal representative 1.c Contact information for the person who is responsible for the emissions monitoring plan. 1.d Method and identifier used to attribute a private operator or air operator to Canada in accordance with section 1020.02.
Field 2	Reference details of private operator or air operator emissions monitoring plan	2. Reference to the version of the emissions monitoring plan that is the basis for emissions monitoring that year
Field 3	Information to identify the verification body	3. Name and contact information of the verification body
Field 4	Reporting year	4. Year during which emissions contained in the report were monitored
Field 5	Type and mass of fuel(s) used	5. For private operators or air operators using a method described in subsection 1020.03(1) total fuel mass per type of fuel: Jet-A (in tonnes) Jet-A1 (in tonnes) Jet-B (in tonnes) AvGas (in tonnes) Note. – Above totals to include CORSIA eligible fuels.
Field 6	Total number of international flights between contracting states during the reporting period	6. Total number of international flights between contracting states during the reporting period Note. - Total (sum of values from Field 7)
Field 7	Number of international flights per state pairFootnote 2	7. Number of international flights between contracting states, per state pair (no rounding).
Field 8	CO2 emissions per state pair	8. CO2 emissions from international flights between contracting states per state pair (in tonnes);
Field 9	Scale of data gaps	9.a Percent of data gaps 9.b Reason for data gaps if per cent of data gaps exceeds the threshold defined in 1000.14 of the CARs.
Field 10	Aeroplane information	10.a List of aeroplane types 10.b Aeroplane identifiers used in flight plans’ Item 7 during the year for all international flights between contracting states. Where the identifier is based on an ICAO Designator, only the ICAO Designator is to be reported 10.c Information on leased aeroplanes including whether short-term or long-term. 10.d For private operators or air operators using the Fuel allocation with block hour method, the Average fuel burn ratio (AFBR) for each aeroplane type under 10.a in line with ICAO Doc 8643 — Aircraft Type Designator (in tonnes per hour to 3 decimal places)
Field 11	Eligibility for and use of the ICAO CORSIA CERT as per subsection 1020.03(2)	11.a Version of the ICAO CORSIA CERT used 11.b Scope of use of the ICAO CORSIA CERT i.e., on all flights or only on the international flights between contracting states, not included in the offsetting calculation, per subsection 1020.10(4).
Field 12	Total CO2 Emissions	12.a Total CO2 emissions (based on total mass of fuel in tonnes from Field 5 and reported in tonnes) 12.b Total CO2 emissions from flights included in the offsetting calculation, per subsection 1020.10(4) (in tonnes) 12.c Total CO2 emissions from international flights between contracting states, and that are not included in the offsetting calculation, per subsection 1020.10(4) (in tonnes)

(2) Supplemental information to an emissions report with a CORSIA eligible fuels claim is as follows, with fuel use and CO2 emissions reported to the nearest tonne unless otherwise indicated:

Note. – An acceptable template of CORSIA eligible fuels supplementary information to the emissions report can be found on the ICAO CORSIA website.

Reporting fields marked with an * are not applicable to CORSIA eligible fuels that are CORSIA lower carbon aviation fuels.

Field #	Data Field	Details
Field 1	CORSIA eligible fuel claimed Emission information (per fuel type) Emissions reduction (total)	1.a Fuel type (i.e., type of fuel, feedstock and conversion process) 1.b Total mass of the CORSIA eligible fuel claimed (in tonnes) per fuel type 1.c ICAO default life cycle emissions value as referred to in subsection 1020.23(1) or actual life cycle emissions value as referred to in subsection 1020.23(2), per fuel pathway claimed. 1.d Emission reductions claimed from a CORSIA eligible fuel 1.e Total emissions reductions claimed from the use of all CORSIA eligible fuels (in tonnes)
Field 2	Purchase date of the CORSIA eligible fuel
Field 3	Identification of the producer of the CORSIA eligible fuel	3.a Name of producer of the CORSIA eligible fuel 3.b Contact information of the producer of the CORSIA eligible fuel
Field 4	Fuel production	4.a Production date of the CORSIA eligible fuel 4.b Production location of the CORSIA eligible fuel 4.c Batch number of each batch of CORSIA eligible fuel 4.d Mass of each batch of CORSIA eligible fuel produced
Field 5	Fuel type	5.a Type of fuel (i.e., Jet-A, Jet-A1, Jet-B, AvGas) 5.b Feedstock used to create the CORSIA eligible fuel 5.c Conversion process used to create the CORSIA eligible fuel
Field 6	Fuel purchased	6.a If less than an entire batch of CORSIA eligible fuel is purchased, the proportion of CORSIA eligible fuel batch purchased (rounded to the nearest %) 6.b Total mass of each batch of CORSIA eligible fuel purchased (in tonnes) 6.c Total mass of CORSIA eligible fuel purchased (in tonnes)(sum of Field 6.b)
Field 7	Evidence that fuel satisfies the CORSIA sustainability criteria	i.e., valid sustainability certification document
Field 8	Life cycle emissions values of the CORSIA eligible fuel	8.a Default or actual life cycle emissions value (LSf) for given CORSIA eligible fuel f, which is equal to the sum of 8.b and 8.c (in gCO2e/MJ rounded to the nearest whole number) 8.b Default or actual core life cycle assessment (LCA) value from subsection 1020.23(1) or (2) for given CORSIA eligible fuel f (in gCO2e/MJ rounded to the nearest whole number) 8.c Default induced land use change (ILUC) value for given CORSIA eligible fuel f (in gCO2e/MJ rounded to the nearest whole number) from paragraph 1020.23(1)(b), if applicable.
Field 9	Intermediate purchaser	9.a In the case where the private operator or air operator did not purchase the CORSIA eligible fuel or CORSIA sustainable aviation fuel directly from the producer, the name of the intermediate purchaser(s) 9.b In the case where the private operator or air operator did not purchase the CORSIA eligible fuel or CORSIA sustainable aviation fuel directly from the producer, the contact information of the intermediate purchaser(s)
Field 10*	Party responsible for shipping of the CORSIA eligible fuel to the fuel blender	10.a Name of party responsible for shipping of the CORSIA eligible fuel to the fuel blender 10.b Contact information of party responsible for shipping of the CORSIA eligible fuel to the fuel blender
Field 11*	Fuel blender	11.a Name of the party responsible for blending CORSIA eligible fuel with aviation fuel 11.b Contact information of the party responsible for blending CORSIA eligible fuel with aviation fuel
Field 12*	Location where CORSIA eligible fuel is blended with aviation fuel
Field 13*	Date the CORSIA eligible fuel was received by blender
Field 14*	Mass of CORSIA eligible fuel received (in tonnes)	Note. - This number may differ from the number in Field 6.c in cases where only a portion of a batch or batches are received by the blender (e.g. due to sale to intermediate purchaser).
Field 15*	Blend ratio of CORSIA eligible fuel and aviation fuel (rounded to the nearest %)
Field 16*	Certificate of analysis (or equivalent) demonstrating that the batch or batches of CORSIA eligible fuel were blended into aviation fuel
Field 17	Mass of CORSIA eligible fuel claimed (in tonnes)	Note. - This number may differ from the number in Field 6.c in cases where only a portion of a batch or batches are claimed by the private operator or air operator.
Field 18	Declarations	18.a A declaration of all other GHG schemes the private operator or air operator participates in where emissions reductions from the use of CORSIA eligible fuels may be claimed. 18.b A declaration that the private operator or air operator has not made claims for the same batches of CORSIA eligible fuel under the schemes in 18.a.

Verified Emissions Unit Cancellation Report

(3) The emissions unit cancellation report, general information is as follows:

Note. – An acceptable template of the emissions unit cancellation report can be found on the ICAO CORSIA website.

Field #	Data Field	Details
Field 1	Private operator or air operator information	1.a Name of private operator or air operator 1.b Name and contact information of legal representative 1.c Contact information for the person who is responsible for the emissions monitoring plan 1.d Unique identifier by which an private operator or air operator is attributed to Canada, in accordance with section 1020.02.
Field 2	Compliance period years reported	2. Year(s) in the reported compliance period for which offsetting obligations are reconciled in this report
Field 3	Private operator’s or air operator’s total final offsetting obligations	3. Private operator’s or air operator’s total final offsetting obligations (in tonnes), as informed by Transport Canada.
Field 4	Total quantity of CORSIA eligible emissions units cancelled	4. Total quantity of CORSIA eligible emissions units cancelled to meet final offsetting obligations in field 3.

(4) Emissions unit cancellation report, public registry information is:

Field #	Data Field	Details
Field 1	Consolidated identifying information for cancelled CORSIA eligible emissions units	For each batch of cancelled CORSIA eligible emissions units from programs or projects defined in ICAO document “CORSIA Eligible Emissions Units” (batch defined as a contiguous quantity of serialized emissions units), identify the following: 1.a Quantity of CORSIA eligible emissions units cancelled; 1.b Start of serial numbers; 1.c End of serial numbers; 1.d Date of cancellation; 1.e Eligible emissions unit programme; 1.f Unit type; 1.g Host country; 1.h Methodology/ protocol/ framework; 1.i Demonstration of unit date eligibility; and 1.j Private operator or air operator in whose name the unit was cancelled.

(5) emissions unit cancellation report, non-public registry information, is:

Field #	Data Field	Details
Field 1	Consolidated identifying information for cancelled CORSIA eligible emissions units	For each batch of cancelled CORSIA eligible emissions units (batch defined as a contiguous quantity of serialized emissions units), identify the following: 1.a Programme-designated registry name; 1.b Unique identifier for registry account to which the batch was cancelled; 1.c The unique identifier for the registry account from which the cancellation was initiated.

[1020.31 reserved]

Verification Bodies

1020.32 (1) The National accreditation body works in accordance with ISO/IEC 17011:2004 entitled “Conformity Assessment – General requirements for accreditation bodies accrediting conformity assessment bodies.

Note: The requirements in subsection (2) are for the accreditation of verification bodies and the requirements in subsection (3) outline the process to be followed by verification bodies undertaking verifications under Part X of the CARs. It is the obligation of a national accreditation body working in line with subsection (1) to assess whether verification bodies meet these requirements. Private operators and air operators should confirm with their chosen verification body that it has been accredited to these requirements by an appropriate accreditation body. These requirements mirror the requirements in Annex 16 to the Convention on International Civil Aviation, Volume IV, Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA).

(2) The verification body is accredited to ISO 14065:2013 Greenhouse Gases – Requirements for greenhouse gas validation and verification bodies for use in accreditation or other forms of recognition and the following additional requirements in order to be eligible to verify the emissions report, and the emissions unit cancellation report where applicable, of a private operator or air operator.

• (a) Avoidance of conflict of interest (ISO 14065:2013 section 5.4.2)
  • (i) If the leader of the verification team undertakes six annual verifications for one private operator or air operator, then the leader of the verification team shall take a three consecutive year break from providing verification services to that same private operator or air operator. The six year maximum period includes any greenhouse gas verifications performed for the private operator or air operator prior to it requiring verification services under Part X of the CARs.
  • (ii) The verification body, and any part of the same legal entity, shall not be a private operator or air operator, the owner of a private operator or air operator or owned by a private operator or air operator.
  • (iii) The verification body, and any part of the same legal entity, shall not be a body that trades emissions units, the owner of a body that trades emissions units or owned by a body that trades emissions units.
  • (iv) The relationship between the verification body and the private operator or air operator shall not be based on common ownership, common governance, common management or personnel, shared resources, common finances and common contracts or marketing.
  • (v) The verification body shall not take over any delegated activities from the private operator or air operator with regard to the preparation of the emissions monitoring plan, the emissions report (including monitoring of fuel use and calculation of CO2 emissions) and the emissions unit cancellation report.
  • (vi) To enable an assessment of impartiality and independence by the national accreditation body, the verification body shall document how it relates to other parts of the same legal entity.
• (b) Management and personnel (ISO 14065:2013 section 6.1)
  • (i) The verification body shall establish, implement and document a method for evaluating the competence of the verification team personnel against the competence requirements outlined in ISO 14065:2013, ISO 14066:2011 Greenhouse gases – Competence requirements for greenhouse gas validation team and verification teams and paragraphs (d), (e), and (f).
  • (ii) The verification body shall maintain records to demonstrate the competency of the verification team and personnel in accordance with paragraph (c).
• (c) Competencies of personnel (ISO 14065:2013 section 6.2)
• The verification body shall:
  • (i) identify and select competent team personnel for each engagement;
  • (ii) ensure appropriate verification team composition for the aviation engagement;
  • (iii) ensure the verification team, at a minimum, includes a team leader who is responsible for the engagement planning and management of the team;
  • (iv) ensure continued competence of all personnel conducting verification activities, including continual professional development and training for verifiers to maintain and/or develop competencies; and
  • (v) conduct regular evaluations of the competence assessment process to ensure that it continues to be relevant for Part X of the CARs.
• (d) Validation or verification team knowledge (ISO 14065:2013 section 6.3.2)
  • (i) The verification team as a whole, and the independent reviewer, (see paragraph (3)(i)) shall demonstrate knowledge of:
    • (A) the requirements as outlined in Part X of the CARs, these standards, the Assembly Resolution A39-3, the Environmental Technical Manual (ICAO Doc 9501), Volume IV – Procedures for demonstrating compliance with the Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA), and any public ICAO explanatory material;
    • (B) the verification requirements as outlined in this these standards, including materiality threshold, verification criteria, verification scope and objectives and the verification report preparation and submission requirements;
    • (C) the eligibility criteria for technical exemptions (e.g. see Assembly Resolution A39-3 paragraph 13), scope of applicability (e.g. A39-3 paragraph 10), state phase-in rules (e.g. A39-3 paragraph 9), and state coverage (e.g. A39-3 paragraph 10) as outlined in these standards, Part X of the CARs and the Assembly Resolution A39-3; and
    • (D) the monitoring requirements as outlined in Part X of the CARs and these standards;
  • (ii) When conducting the verification of an emissions unit cancellation report, only clauses (i)(A) and (B) shall be applicable.
• (e) Validation or verification team technical expertise (ISO 14065:2013 section 6.3.3)
  • (i) The verification team as a whole, and the independent reviewer, shall demonstrate knowledge in the following technical competencies:
    • (A) general technical processes in the field of civil aviation;
    • (B) aviation fuels and their characteristics, including CORSIA eligible fuels;
    • (C) fuel related processes including flight planning and fuel calculation;
    • (D) relevant aviation sector trends or situations that may impact the CO2 emissions estimate;
    • (E) CO2 emissions quantification methodologies as outlined in this Part X of the CARs and these standards, including assessment of emissions monitoring plans;
    • (F) fuel use monitoring and measurement devices, and related procedures for monitoring of fuel use related to greenhouse gas emissions, including procedures and practices for operation, maintenance and calibration of such measurement devices;
    • (G) greenhouse gas information and data management systems and controls, including quality management systems and quality assurance / quality control techniques;
    • (H) aviation related IT systems such as flight planning software or operational management systems;
    • (I) knowledge of approved CORSIA Sustainability Certification Schemes relevant for CORSIA eligible fuels under this Part X of the CARs and these standards, including certification scopes; and
    • (J) basic knowledge of greenhouse gas markets and emissions units programme registries.
  • (ii) Evidence of the above competencies shall include proof of relevant professional experience, complemented by appropriate training and education credentials.
  • (iii) When conducting the verification of an emissions report, clauses (i)(A) to (I) shall be applicable.
  • (iv) When conducting the verification of an emissions unit cancellation report, only clauses (i)(G) and (J) shall be applicable.
• (f) Validation or verification team data and information auditing (ISO 14065:2013 section 6.3.4)
  • (i) The verification team as a whole shall demonstrate detailed knowledge of ISO 14064-3:2006 Greenhouse gases – Part 3: Specification with guidance for the validation and verification of greenhouse gas assertions, including demonstrated ability to develop a risk-based verification approach, perform verification procedures including assessing data and information systems and controls, collect sufficient and appropriate evidence and draw conclusions based on that evidence.
  • (ii) Evidence of data and information auditing expertise and competencies shall include previous professional experience in auditing and assurance activities, complemented by appropriate training and education credentials.
• (g) Use of contracted validators and verifiers (ISO 14065:2013 section 6.4)
  • The verification body shall document roles and responsibilities of the verification personnel, including contracted persons involved in the verification activity.
• (h) Outsourcing (ISO 14065:2013 section 6.6)
  • (i) The verification body shall not outsource the final decision on the verification and the issuance of the verification statement.
  • (ii) The independent review shall only be outsourced as long as the outsourced service is appropriate, competent, and covered by the accreditation.
• (i) Confidentiality (ISO 14065:2013 section 7.3)
  • The verification body shall ensure it has the express consent of the private operator or air operator prior to submission of the verified emissions report, the emissions unit cancellation report where applicable, and the verification report to Transport Canada. The mechanism for authorizing this consent shall be specified in the contract between the verification body and private operator or air operator.
• (j) Records (ISO 14065:2013 section 7.5)
  • The verification body shall keep records on the verification process for a minimum of ten years, including:
    • (i) client’s emissions monitoring plan, emissions report and emissions unit cancellation report where applicable;
    • (ii) verification report and related internal documentation;
    • (iii) identification of team members and criteria for selection of team; and
    • (iv) working papers with data and information reviewed by the team in order to allow for an independent party to assess the quality of the verification activities and conformance with verification requirements.
• (k) Agreement (ISO 14065:2013 section 8.2.3)
  • The contract between verification body and private operator or air operator shall specify the conditions for verification by stating:
    • (i) scope of verification, verification objectives, level of assurance, materiality threshold and relevant verification standards (ISO 14065, ISO 14064-3, Part X of the CARs, these standards and the Environmental Technical Manual, Volume IV);
    • (ii) amount of time allocated for verification;
    • (iii) flexibility to change time allocation if this proves necessary because of findings during the verification;
    • (iv) conditions which have to be fulfilled to conduct the verification such as access to all relevant documentation, personnel and premises;
    • (v) requirement of the private operator or air operator to accept the audit as a potential witness audit by national accreditation body’s assessors;
    • (vi) requirement of the private operator or air operator to authorize the release of the emissions report, the emissions unit cancellation report, where applicable, and the verification report by the verification body to Transport Canada; and
    • (vii) liability coverage.

(3) The verification team shall conduct the verification according to ISO 14064-3:2006 Greenhouse gases – Part 3: Specification with guidance for the validation and verification of greenhouse gas assertions, and the following additional requirements.

• (a) Level of assurance (ISO 14064-3:2006 section 4.3.1)
  • A reasonable level of assurance shall be required for all verifications under Part X of the CARs
• (b) Objectives (ISO 14064-3:2006 section 4.3.2)
  • (i) When conducting the verification of an emissions report, the verification body shall perform sufficient procedures to conclude whether:
    • (A) the greenhouse gas assertion^{Footnote 3} is materially fair and an accurate representation of emissions over the period of the emissions report and is supported by sufficient and appropriate evidence;
    • (B) the private operator or air operator has monitored, quantified and reported its emissions over the period of the emissions report in accordance with this Part X of the CARs, these standards and the approved emissions monitoring plan;
    • (C) the private operator or air operator has correctly applied the method of flight attribution documented in the approved emissions monitoring plan and in accordance with section 1020.02, to ensure a correct attribution of leased aeroplane and international flights between contracting states, operated by other private operators or air operators under the same corporate structure;
    • (D) the stated amount of emissions reductions from the use of CORSIA eligible fuels is materially fair and an accurate representation of emissions reductions over the reporting period, and is supported by sufficient and appropriate internal and external evidence;
    • (E) the claimed batches of CORSIA eligible fuels have not also been claimed by the private operator or air operator under any other voluntary or mandatory schemes it has participated in (where the emissions reductions from CORSIA eligible fuels may be claimed), during the current compliance period, as well as the compliance period immediately preceding it; and
    • (F) the private operator or air operator has monitored, calculated and reported its emissions reductions associated from the use of CORSIA eligible fuels over the period of the reporting period in accordance with this Part X of the CARs and these standards.
  • (ii) When conducting the verification of an emissions unit cancellation report, the verification body shall perform sufficient procedures to conclude whether:
    • (A) the private operator or air operator has accurately reported cancellations of its CORSIA eligible emissions units in accordance with Part X of the CARs;
    • (B) the stated number of cancelled CORSIA eligible emissions units is sufficient for meeting the private operator’s or air operator’s total final offsetting obligations associated with the relevant compliance period and the private operator or air operator can demonstrate sole right of use to such cancelled CORSIA eligible emissions units; and
    • (C) the CORSIA eligible emissions units cancelled by the private operator or air operator to meet its offsetting obligations under this Part X of the CARs and these standards have not been used by the private operator or air operator to offset any other emissions.
• (c) Scope (ISO 14064-3:2006 section 4.3.4)
  • (i) When conducting the verification of an emissions report, the scope of the verification shall reflect the period of time and information covered by the report and the CORSIA eligible fuels claim(s) where applicable. This includes:
    • (A) CO₂ emissions from aeroplane fuel monitoring methods, calculated in accordance with Part X of the CARs and these standards; and
    • (B) Emissions reductions from the use of CORSIA eligible fuel(s).
  • (ii) The scope of the verification of the CORSIA eligible fuel claim(s) in the emissions report shall include the following:
    • (A) Any internal private operator or air operator procedures for CORSIA eligible fuels, including private operator or air operator controls to ensure the claimed CORSIA eligible fuels satisfies the CORSIA Sustainability Criteria;
    • (B) Checks for double claiming are limited to the specific private operator or air operator undergoing verification. Any findings outside of this scope are not relevant for the verification statement, however they should still be included in the verification report for further consideration by the Transport Canada;
    • (C) Assessment of verification risk with appropriate changes to the verification plan; and
    • (D) Assessment of whether there is sufficient access to relevant internal and external information to obtain sufficient confidence in each CORSIA eligible fuel claim. Where evidence of the sustainability or the size of the CORSIA eligible fuels claim is considered either inappropriate or insufficient, further information should be sought directly from the fuel producer with direct access facilitated through the private operator or air operator.
  • (iii) When conducting the verification of an emissions unit cancellation report, the scope of the verification shall reflect the period of time and information covered by the report and the verification body shall confirm that the cancelled CORSIA eligible emissions units used to meet the private operator’s or air operator’s offsetting obligations under this Part X of the CARs have not been used to offset any other emissions.
• (d) Materiality (ISO 14064-3:2006 section 4.3.5)
  • (i) When conducting the verification of an emissions report, the verification body shall apply the following materiality thresholds:
    • (A) of 2 per cent for private operators or air operators with annual emissions on international flights between contracting states above 500 000 tonnes; and
    • (B) of 5 per cent for private operators or air operators with annual emissions on international flights between contracting states equal or less than 500 000 tonnes of CO₂.
  • (ii) When conducting the verification of an emissions report, the over and understatements in subparagraph (i) shall be allowed to balance out in both cases.
• (e) General (ISO 14064-3:2006 section 4.4.1)
  • Prior to the development of the verification approach, the verification body shall assess the risk of misstatements and non-conformities and their likelihood of a material effect on the basis of a strategic analysis of the private operator’s or air operator’s greenhouse gas emissions information. Definitions of strategic analysis and the assessment of risks are contained in the International Accreditation Forum Mandatory Document for the Application of ISO 14065: 2013, Issue 2 (IAF MD 6:2014). Depending on the information obtained during the verification, the verification body shall revise the risk assessment and modify or repeat the verification activities to be performed.
• (f) Validation or verification plan (ISO 14064-3:2006 section 4.4.2)
  • (i) The verification team shall prepare the verification plan on the basis of the strategic analysis and assessment of risks. The verification plan shall include a description of the verification activities for each variable that has a potential impact on the reported emissions. The verification team shall consider the assessment of risk, and the requirement to deliver a verification opinion with reasonable assurance, when determining sample size.
  • (ii) The verification plan shall include the following:
    • (A) verification team members, roles, responsibilities and qualifications;
    • (B) any external resources required;
    • (C) schedule of verification activities; and
    • (D) sampling plan, including the processes, controls and information to be verified and details of the risk assessment conducted to identify these.
• (g) Sampling plan (ISO 14064-3:2006 section 4.4.3)
  • (i) The emissions report sampling plan shall include the following:
    • (A) number and type of records and evidence to be examined;
    • (B) methodology used to determine a representative sample; and
    • (C) justification for the selected methodology.
  • (ii) When conducting the verification of an emissions unit cancellation report, the verification body shall not rely on sampling.
• (h) Assessment of GHG data and information (ISO 14064-3:2006 section 4.6)
  • (i) The verification team shall confirm that the emissions report data has been collected in accordance with the approved emissions monitoring plan and monitoring requirements specified in this Part X of the CARs and these standards.
  • (ii) In accordance with the emissions report sampling plan, the verification body shall carry out substantive data testing consisting of analytical procedures and data verification to assess the plausibility and completeness of data. The verification team shall, as a minimum, assess the plausibility of fluctuations and trends over time or between comparable data items as well as identify and assess immediate outliers, unexpected data, anomalies, and data gaps. For operators using the method set out in paragraph 1020.03(1)(e) the verification team shall cross-check whether the emissions reported are reasonable in comparison to other fuel related data of the private operator or air operator.
  • (iii) Depending on the outcome of emissions report data testing and assessment, the assessment of risk, verification and sampling plans shall be amended, where necessary.
• (i) Evaluation of the GHG assertion (ISO 14064-3:2006 section 4.8)
  • (i) The verification body shall use an independent reviewer not involved in the verification activities to assess the internal verification documentation, and the verification report, prior to its submission to the private operator or air operator and Transport Canada.
  • (ii) The independent review, whose scope includes the complete verification process, shall be recorded in the internal verification documentation.
  • (iii) The independent review shall be performed to ensure that the verification process has been conducted in accordance with ISO 14065:2013, ISO 14064-3:2006, Part X of the CARs and these standards, and that the evidence gathered is appropriate and sufficient to enable the verification body to issue a verification report with reasonable assurance.
• (j) Validation and verification statement (ISO 14064-3:2006 section 4.9)
  • (i) The verification report includes:
    • (A) names of the verification body and verification team members;
    • (B) time allocation (including any revisions and dates);
    • (C) scope of the verification;
    • (D) main results of impartiality and avoidance of conflict of interest assessment;
    • (E) criteria against which the emissions report was verified;
    • (F) private operator or air operator information and data used by the verification body to cross-check data and carry out other verification activities;
    • (G) main results of the strategic analysis and assessment of risk;
    • (H) description of verification activities undertaken, where each was undertaken (on-site vs off-site) and results of checks made on the CO₂ emissions information system and controls;
    • (I) description of data sampling and testing conducted, including records or evidence sampled, sample size, and sampling method(s) used;
    • (J) the results of all data sampling and testing, including cross-checks;
    • (K) compliance with the emissions monitoring plan;
    • (L) any non-compliances of the emissions monitoring plan with these standards;
    • (M) non-conformities and misstatements identified (including a description of how these have been resolved);
    • (N) conclusions on data quality and materiality;
    • (O) conclusions on the verification of the emissions report;
    • (P) conclusions on the verification of the emissions unit cancellation report;
    • (Q) justifications for the verification opinion made by the verification body;
    • (R) results of the independent review and the name of the independent reviewer; and
    • (S) concluding verification statement.
    • (T) For operators using the method set out in paragraph 1020.03(1)(e), an assessment of the private operator or air operator specific average fuel burn ratio per ICAO aircraft type designator used.
• (ii) When conducting the verification of an emissions unit cancellation report, only clauses (i)(A), (B), (C), (D), (F), (G), (H), (M), (P), (Q), (R) and (S) are applicable and when conducting the verification of an emissions report, clause (i)(P) is not applicable.
• (iii) The verification body shall provide a conclusion on each of the verification objectives listed in paragraph (b), as applicable, in the concluding verification statement.
• (iv) When conducting the verification of an emissions report or an emissions unit cancellation report, the verification body shall choose between two types of verification opinion statements, either ‘verified as satisfactory’ or ‘verified as not satisfactory’. If the report includes non-material misstatements and / or non-material non-conformities, the report shall be ‘verified as satisfactory with comments’, specifying the misstatements and non- conformities. If the report contains material misstatements and / or material non-conformities, or if the scope of the verification is too limited or the verification body is not able to obtain sufficient confidence in the data, then the report shall be ‘verified as not satisfactory’.

Note: The template for the verification report can be found on the ICAO CORSIA website.

Publication

1020.34 The cases where a private operator or an air operator may make a request to the Minister that certain information be considered as confidential and thus not published at the private operator or air operator level are as follows:

• (a) where the private operator or air operator operates flights between a very limited number of state pairs that are referred to in subsection 1020.10(4), and/or a very limited number of state pairs that are not referred to in subsection 1020.10(4).
• (b) where aggregated state pair data may be attributed to an identified private operator or air operator as a result of a very limited number of private operators or air operators conducting flights on a state pair.

Appendix A: process diagram for attributing flights to a private operator or air operator.

This diagram shows the process for attributing flights to a private operator or air operator.

The order of steps is as follows:

• a. Item 7 (aircraft identification) of the flight plan
• b. Does item 7 contain the ICAO designator?
• c. If yes, flight attributed to private operator or air operator using ICAO designator.
• d. If no, does item 7 contain the aeroplane registration mark?
• e. If it does, is this registration mark attributed to a defined private operator or air operator AOC or PORD? If it is then the flight can be attributed to the private or air operator using registration marks.
• f. If no, then the Aeroplane owner as private operator or air operator shall be used with the attribution method, Other.

Appendix B: Monitoring fuel use by flight using Method A

This diagram describes the process for monitoring fuel use with Method A.

The order of steps is as follows:

• a. Private operator or air operator chooses and receives approval to use
  Method A
• b. Start of process
• c. Order flights by aeroplane registration (i.e., tail numbers), flight date and time
• d. Identify amount of fuel in tanks once fuel uplift for each flight is complete (T_N measured in or converted to tonnes)
• e. Identify fuel in tanks once fuel uplift for the subsequent flight is complete (T_N+1 measured in or converted to tonnes)
• f. Identify fuel uplift for the subsequent flight (UN+1 measured in litres)
• g. Convert fuel volumes (i.e., fuel uplift) into fuel mass (in tonnes) by multiplying the fuel volume by the fuel density (Note. – See subsection 1020.03(3) for information on fuel density)
• h. Calculate the actual consumption for each flight as: F_N = T_N – T_N+1 + U_N+1
• i. Calculate CO₂ emissions (in tonnes) for each flight by multiplying the fuel mass by fuel conversion factor. (Note. – See subsection 1000.03(1) of the CARs for details on fuel conversion factor)
• j. Enter CO₂ emissions in emissions report. Report CO₂ emissions.
• k. End of process

Appendix C: Collection of required data to implement Method A with fuel uplift from fuel supplier

This diagram describes what data is required to be collected in order to implement Method A with fuel uplift from a fuel supplier. The required inputs are: external measurement device and on-board measurement device. The order of steps for flight 1 are:

• a. Process for flight 1.
• b. Measure fuel uplift 1 [fuel supplier]. This outputs to Fuel Slip 1.
• c. Deliver fuel slip 1 to pilot flight 1 [fuel supplier].
• d. Enter fuel uplift into journey log (manually) [pilot flight 1].
• e. Measure fuel on board after uplift and enter into journey log (manually)
  [pilot flight 1]. This outputs into Journey log flight 1.
• f. Deliver flight documentation (incl. journey log) to main office [pilot flight 1].
• g. Enter data from journey log (fuel uplift and fuel on board after fuel uplift) into system. Output is the operators management system.
• h. Archive journey logs [operations management department].
• i. End of process.

The order of steps for flight 2 are:

• a. Measure fuel uplift 2 [fuel supplier]. The output is fuel slip 2.
• b. Deliver fuel slip 2 to pilot flight 2 [fuel supplier].
• c. Enter fuel uplift into journey log (manually) [pilot flight 2].
• d. Measure fuel on board after uplift and enter into journey log (manually) [pilot flight 2]. Output is Journey log flight 2.

Appendix D: Monitoring fuel use by flight using Method

This diagram describes the process for monitoring fuel using Method B. The required input is the operations management system.

The order of steps is as follows:

• a. Private operator or air operator chooses and receives approval to use Method B
• b. Start of process.
• c. Order flights by aeroplane registration (i.e., tail numbers), flight date and time.
• d. Identify amount of fuel remaining in aeroplane at block-on at end of the previous flight (R_N-1 measured in or converted to tonnes).
• e. Identify fuel uplift for the flight (U_N measured in litres).
• f. Convert fuel volumes (i.e., fuel uplift) into fuel mass (in tonnes) by multiplying the fuel volume by the fuel density. (Note. – See subsection 1020.03(3) for information on fuel density)
• g. Identify amount of fuel contained in the tanks at block-on at the end of the flight (RN measured in or converted to tonnes).
• h. Calculate the actual consumption for each flight as: FN = RN-1 – RN + UN
• i. Calculate CO₂ emissions (in tonnes) for each flight by multiplying the fuel mass by fuel conversion factor. Note. – See sub-section 1000.03(1) of the CARs for details on fuel conversion factor.
• j. Enter CO₂ emissions in emissions report. Report CO₂ emissions.
• k. End of process.

Appendix E: Collection of required data to implement Method B with fuel uplift (manual process)

This diagram describes what data needs to be collected to implement Method B with fuel uplift. The required inputs are the on board measurement device and the external measurement device.

For Flight 0, measure fuel at block-on (manually) [pilot flight 0]. The output is Journey log flight 0. Note: data relevant for flights 0 and 1

The order of steps for fuel uplift 1 as follows:

• a. Measure fuel uplift 1 [fuel supplier].
• b. Deliver fuel slip to pilot [fuel supplier]. The output is fuel slip 1.
• c. Measure fuel uplift 1 and enter into journey log (manually) [pilot flight 1]. The output is the Journey log flight 1.
• d. Measure fuel at block-on (manually) [pilot flight 1]. The output is the Journey log flight 1. Note: data relevant to flights 1 and 2
• e. Deliver flight documentation (incl. journey log) to main office [pilot flight 1]. The output is the Journey log flight 1.
• f. Enter data from journey log (fuel at block on and fuel uplift) into system [operations management department]. The output is the operations management system.
• g. Archive journey logs [operations management department].
• h. End of process

Appendix F: Monitoring fuel use by flight using Block-off / block-on method

This diagram describes the process for monitoring fuel using the block-off/block-on method. The required input is the Operations management system.

The order of steps is as follows:

• a. Private operator or air operator chooses and receives approval to use
  Block-off / block-on method
• b. Start of process
• c. Determine the block-off fuel and the block-on fuel for each flight as documented in journey logs
• d. Subtract the block-on fuel from the block-off fuel for each flight to determine total fuel consumption
• e. i) If Fuel use measured in KG, Calculate CO₂ emissions (in tonnes) for each flight by multiplying the fuel mass by fuel conversion factor. (Note. – See subsection 1000.03 (1) of the CARs for details on fuel conversion factor)
• ii) If Fuel use measured in liter, calculate the fuel mass (in tonnes) for each flight by multiplying the fuel volume by the fuel density
• f) Enter CO2 emissions in emissions report. Report CO₂ emissions.

Appendix G: Collection of required data to implement Block-off / block on method

This diagram describes data collection for the block-off/block-on method. The required input is the on-board measurement device.

For Flight 0 Measure fuel at Block-off and at Block-on(automatic measurement ) (by the pilot of flight 0)

The order of steps is as follows for flight 1:

• a. Measure fuel at Block-off for flight 1 (by the pilot of flight 1)
• b. Measure fuel at Block-on for flight 1 (by the pilot of flight 1)
• c. Deliver flight documentation (incl. journey log) to main office (by the pilot of flight 1]
• d. Archive journey logs [by the operations management department)

Appendix H: Monitoring fuel use by flight using Fuel uplift method

This diagram describes the process for monitoring fuel uplift method

The order of steps is as follows:

• a. Private operator or air operator chooses and receives approval to use the Fuel allocation with block hour method
• b. Start of process
• c. IF fuel uplift information is available for a single flight
  • a. Gather the fuel invoices and fuel delivery notes for each flight
  • b. Determine the volume of fuel used for each flight
• d. IF fuel uplift information is not available for a single flight
  • a. Gather the fuel invoices and fuel delivery notes for each applicable subsequent flight
  • b. Allocate fuel for each flight using recommended method
• e. Calculate the fuel mass (in tonnes) for each flight by multiplying the fuel volume by the fuel density Note. – See sub-section 1020.03 (3) for information on fuel density
• f. Calculate CO₂ emissions (in tonnes) for each flight by multiplying the fuel mass by the fuel conversion factor Note. – See sub-section 1000.03 (1) of the CARs for details on fuel conversion factor
• g. Enter CO₂ emissions in emissions report. Report CO₂ emissions.
• h. End of process

Appendix I: Monitoring fuel use using the Fuel allocation with block hour method

This diagram describes the process for monitoring fuel use using the Fuel allocation with block hour method.

The order of steps is as follows:

• i. Private operator or air operator chooses and receives approval to use the Fuel allocation with block hour method
• j. Start of process
• k. IF International and domestic fuel uplifts can be distinguished
  • a. Compute the average fuel burn ratios (AFBR) using fuel burn and block hours from international flights between contracting States (using the equation in paragraph 1020.03(1)(e)
  • b. Compute fuel burn for the individual flights by multiplying the AFBR by block hour for the flight under consideration
    • l. IF International and domestic fuel uplifts cannot be distinguished
      • a. Compute average fuel burn ratios (AFBR) using using fuel burn and block hours from international and domestic flights between contracting States (using the equation in paragraph 1020.03(1)(e)
      • b. Compute fuel burn for the individual flights by multiplying the AFBR by block hour for the flight under consideration
• m. Calculate CO₂ emissions (in tonnes) for each flight by multiplying the fuel mass by the fuel conversion factor Note. – See sub-section 1000.03(1) of the CARs for details on fuel conversion factor
• n. Enter CO₂ emissions in emissions report. Report CO₂ emissions.
• o. End of process