Guidance document - Heavy-duty Vehicle and Engine Greenhouse Gas Emission Regulations

H. Evidence of conformity, records and reports

• H.1 Evidence of conformity
  • H.1.1 Introduction to evidence of conformity
  • H.1.2 Background on the evidence of conformity
  • H.1.3 Engines and vehicles covered by an Environmental Protection Agency (EPA) certificate and sold concurrently in Canada and in the United States (section 53)
    • H.1.3.1 Vehicles and engines covered by an EPA certificate
    • H.1.3.2 Engines sold concurrently
    • H.1.3.3 Vehicles sold concurrently
  • H.1.4 Canada-unique engines and vehicles (Section 54)
  • H.1.5 Statement of compliance letter
  • H.1.6 Technical information
  • H.1.7 Sample information or compliance label
  • H.1.8 Submission of the evidence of conformity: required documentation and timing
  • H.1.9 Other records
    • H.1.9.1 Information required in records when participating in the CO₂ emission credit system
    • H.1.9.2 Records required for engines covered by an EPA certificate and sold concurrently
    • H.1.9.3 Records required for a vocational tractor
  • H.1.10 Administrative information
    • H.1.10.1 Responsibility for submitting the evidence of conformity and how it should be maintained
    • H.1.10.2 Where to send the evidence of conformity
    • H.1.10.3 Environment Canada acknowledgements
  • H.1.11 Contact for questions or concerns
  • H.1.12 Labelling requirements
• H.2 Reporting
  • H.2.1 Submission of the end of model year report
  • H.2.2 Information that must be contained in the end of model year reports
    • H.2.2.1 Information required in the end of model year report when the vehicles or engines conform to the applicable emissions standards of the Heavy-duty Vehicle and Engine Greenhouse Gas Emission Regulations and the company does not participate in the CO₂ emission credit system [subsection 48(3) of the Regulations]
    • H.2.2.2 Information required in the end of model year report when the vehicles or engines are covered by an Environmental Protection Agency (EPA) certificate, sold concurrently, and the company does not participate in the CO₂ emission credit system [subsection 48(4) of the Regulations]
    • H.2.2.3 Information required in the end of model year report when the vehicles are exempted under the small volume company exemption [subsection 48(5) of the Regulations]
    • H.2.2.4 Information required in the end of model year report when the company participates in the CO₂ emission credit system [subsection 48(7) of the Regulations]
    • H.2.2.5 Information required in the end of model year report when the company manufactures or imports vocational tractors [subsection 48(8) of the Regulations]
    • H.2.2.6 Other information required in the end of model year report
      • H.2.2.6.1 Spark-ignition engines included in a fleet of Class 2B and Class 3 heavy-duty vehicles [subsection 48(6) of the Regulations]
      • H.2.2.6.2 Transfer of credits between companies [subsection 48(9) of the Regulations]
      • H.2.2.6.3 Information required in the end of model year report for early action credits (section 49 of the Regulations)

As per section 153 of the Canadian Environmental Protection Act, 1999 (CEPA 1999, the Act), evidence of conformity must be obtained and produced and records must be maintained and furnished in order to demonstrate conformity of vehicles and engines to which a national emissions mark has been applied.

H.1 Evidence of conformity

This section aims to provide guidance on the provisions of the Heavy-duty Vehicle and Engine Greenhouse Gas Emission Regulations (the Regulations) regarding evidence of conformity requirements and, specifically, what is required and what procedures should be followed when submitting evidence of conformity for heavy-duty vehicles and engines manufactured for sale in Canada or imported for sale into Canada.

H.1.1 Introduction to evidence of conformity

A heavy-duty vehicle or engine must conform to the applicable standards at the time of its assembly, in the case of a vehicle, or its manufacture, in the case of an engine, was completed. Evidence of conformity for those standards must be produced in the prescribed form provided by the Regulation.

Evidence of conformity depends if the vehicle or engine is covered, or not, by an Environmental Protection Agency (EPA) certificate and also if it is sold concurrently, or not, in Canada and in the United States.

When a vehicle or engine is covered by an EPA certificate and sold concurrently in Canada and in the United States, the evidence of conformity must be produced according to section 53 of the Regulations. Section H.1.3 of this guidance provided details in that case.

Otherwise, i.e. if those two conditions are not met, a vehicle or engine is considered a “Canada-unique” vehicle or engine and evidence of conformity is then produced in accordance with section 54 of the Regulations. The term “Canada-unique” is used for the purpose of this document.

A Type 1^Footnote 2 Canada-unique vehicle or engine is a vehicle or engine that is specifically listed on an EPA certificate, and sold in Canada, but not sold in the United States. A Type 3 Canada-unique vehicle or engine is a vehicle or engine that is not specifically listed on an EPA certificate. Section H.1.4 of this guidance document provides details in that case.

H.1.2 Background on the evidence of conformity

The following flow-chart illustrates the different ‘types’ of engines and vehicles and identifies which section addresses the appropriate evidence of conformity requirements.

Figure 3: Determination of evidence of conformity to the Heavy-duty Vehicle and Engine Greenhouse Gas Emission Regulations

H.1.3 Engines and vehicles covered by an Environmental Protection Agency (EPA) certificate and sold concurrently in Canada and in the United States (section 53)

Section 53 of the Regulations identifies the evidence of conformity that is required for a vehicle or an engine that is covered by a valid EPA certificate and sold concurrently in Canada and in the United States. An example of an EPA certificate is included in Appendix I.

H.1.3.1 Vehicles and engines covered by an EPA certificate

For the purpose of the Regulations, a vehicle or engine is considered to be covered by an EPA certificate if:

• For Class 2B and Class 3 heavy-duty vehicles, its test group is specifically listed on a valid EPA certificate
• For vocational vehicles and tractors, its vehicle family is specifically listed on a valid EPA certificate
• For engines, its engine family is specifically listed on a valid EPA certificate.

In this case, the evidence of conformity information listed in section 53 is to be submitted only upon written request from Environment Canada. This information should be maintained and provided in accordance with section 59 of the Regulations. The following are the documentation requirements to meet section 53:

• a copy of the EPA certificate covering the vehicle or the engine and, if applicable, a copy of the evidence of the EPA approval concerning the vehicle or engine as referred to in paragraph 27(6)(a), in paragraph (a) of A in the formula set out in subsection 40(1) or in paragraph 41(2)(a), as the case may be;
  
  
• a document demonstrating that the vehicle or engine that is covered by the EPA certificate is sold concurrently in Canada and the United States; (see details section H.1.3.2 and sectionH.1.3.3)
  
  
• a copy of the records submitted to the EPA in support of the application or amended application for the EPA certificate in respect of the vehicle or engine; and
  
  
• in the case of a heavy-duty vehicle, a U.S. emission control information label or, in the case of a heavy-duty engine, a U.S. engine information label that is permanently affixed to the vehicle or engine in the form and location set out in
  • section 1037.35 of the Code of Federal Regulations (CFR), for the applicable model year of the heavy-duty vehicle, and
    
    
  • section 1036.35 of the CFR, for the applicable model year of the heavy-duty engine.

H.1.3.2 Engines sold concurrently

For the purpose of the Regulations, an engine sold in Canada is considered to be sold concurrently if any of the following applies within one year (365 days) preceding the engine’s importation into Canada, the application of the national emissions mark (NEM) or, in the case of subsection 153(2) of the Act, before the engine leaves possession or control of the company:

• An engine of the same engine family and model year is sold to the first retail purchaser or leaser in the United States. This must be substantiated with any of a, b, or c below:
  1. copy of dated invoice to the first U.S. retail purchaser/leaser
  2. copy of dated invoice to a U.S. party who sells or leases at the U.S. retail level (e.g. dealer)
  3. copy of dated purchase order between a U.S. party and the first U.S. retail purchaser/leaser
• A dated advertisement of the same engine family of the same model year targeted at U.S. consumers (this could include sales brochure, printed ad, magazine, price list etc.) demonstrating that the product was actively marketed and available for delivery in the U.S.
• A dated U.S. manufacturer/importer/dealer list for the same engine family of the same model year demonstrating that the product was actively marketed and available for delivery in the U.S.

Before the import of an engine, before applying the NEM, or, in the case of subsection 153(2) of the Act, before the engine leaves the possession or control of the company, a company must ensure that it has the complete evidence of conformity available (including EPA certification) and at least one of the above-listed concurrent sale documents that is appropriately dated. The evidence of conformity must be available prior to any of the above actions taking place. Otherwise, a company must produce a Canada-unique submission of evidence of conformity as per section H.1.4.

H.1.3.3 Vehicles sold concurrently

For the purpose of the Regulations, a vehicle sold in Canada is considered to be sold concurrently if any of the following applies within one year (365 days) preceding the vehicle’s importation into Canada, the application of the NEM or, in the case of subsection 153(2) of the Act, before the vehicle leaves possession or control of the company:

• A vehicle of the same test group or vehicle family, as the case may be, and model year is sold to the first retail purchaser or leaser in the United States. This must be substantiated with any of a, b, or c below:
  1. copy of dated invoice to the first U.S. retail purchaser/leaser
  2. copy of dated invoice to a U.S. party who sells or leases at the U.S. retail level (e.g. dealer)
  3. copy of dated purchase order between a U.S. party and the first U.S. retail purchaser/leaser
• A dated advertisement of the same test group or vehicle family, as the case may be, and model year targeted at U.S. consumers (this could include sales brochure, printed ad, magazine, price list etc.) demonstrating that the product was actively marketed and available for delivery in the U.S.
  
  
• A dated U.S. manufacturer/importer/dealer list for the same test group or vehicle family, as the case may be, and model year demonstrating that the product was actively marketed and available for delivery in the U.S.
  
  
• A copy of dated invoice from the same test group or vehicle family, as the case may be, and model year from the factory to a U.S. distributor showing that the products have been wholesaled in the U.S. This demonstrates sale of products at the wholesale level which will inevitably convert to retail sales over time.

Before the import of a vehicle, before applying the NEM, or, in the case of subsection 153(2) of the Act, before the vehicle leaves possession or control of the company, a company must ensure that it has the complete evidence of conformity available (including EPA certification), and at least one of the above listed concurrent sale documents that is appropriately dated. The evidence of conformity must be available prior to any of the above actions taking place. Otherwise, a company must produce a Canada-unique submission of evidence of conformity as per section H.1.4.

H.1.4 Canada-unique engines and vehicles (Section 54)

Evidence of conformity must be submitted to Environment Canada as per section 54 of the Regulations when the vehicle or engine is Canada-unique, which requires that the evidence of conformity be produced “in a form and manner satisfactory to the Minister”.

Since the Regulations are aligned with those of the United States, the general intent is to enable companies to establish compliance in Canada by submitting information similar to that which must be provided to obtain an EPA certificate in the U.S.; as set out under paragraph 53(c) of the Regulations, this information must also be maintained as a record for vehicles and engines covered by an EPA certificate that are sold concurrently in Canada and the United States. The following paragraphs summarize the information used as evidence of conformity for Canada-unique engines and vehicles. It should be noted that this list may change from time to time to respond to evolving testing and information requirements for different types of engines or vehicles, and to stay aligned with the requirements in the United States.

A separate submission is required for each vehicle family, engine family or test group. For a vehicle or engine that is either not covered by an EPA certificate of conformity or not sold concurrently in Canada and in the United States, the evidence of conformity in this situation must be submitted before the importation of the subject engine, or before the engine leaves the possession or control of the company, and before affixing the national emissions mark to the vehicle or engine.

Appendix II illustrates the procedure to provide evidence of conformity “in a form and manner satisfactory to the Minister” for the vehicles and engines referred to in section 54 of the Regulations.

The information that needs to be submitted varies according to the type of Canada-unique vehicle or engine under consideration, as shown in Table 13.

It should be noted that the information requirements that are listed above reflect what information constitutes a form and manner satisfactory to the Minister.

H.1.5 Statement of compliance letter

A submission of evidence of conformity to the Regulations for Canada-unique engines and vehicles must contain an original signed letter from an authorized representative of the company in Canada that offers for sale in Canada, or intends to import into Canada, the subject engines or vehicles. Examples of statement of compliance letters are provided in Appendix III.

The statement of compliance letter must include as a minimum:

• Name and address of the company;
• Business number assigned to the company by the Minister of National Revenue;
• The identification of the engines or vehicles (e.g. make, model, model year, test group, vehicle fleet or engine family);
• Projected Canadian sales;
• An unconditional statement of compliance with all the applicable emission standards set out in the Regulations;
• A statement that the engines or vehicles are manufactured to the same specifications as those set out in the evidence of conformity;
• A statement acknowledging that the signatory is authorized to act on behalf of the company; and
• A request for an acknowledgment by Environment Canada that the evidence of conformity submitted has been obtained and produced in a form and manner satisfactory to the Minister.

The following additional information may also be included:

• The identity of persons (both inside or outside of the company) that Environment Canada may contact regarding the submission (e.g. technical contacts for importers);
• An indication of whether any information is to be treated as confidential; and
• Any other information believed to be relevant.

H.1.6 Technical information

The technical information required for Canada-unique engines and vehicles is equivalent to that specified in a paragraph 53(c) of the Regulations, which defines one of the records to be maintained for vehicles and engines covered by an EPA certificate that are sold concurrently in Canada and the United States. The list of technical information that Environment Canada requires for Canada-unique engines and vehicles can be found in Appendix IV. It is based on the records that must be submitted to the EPA in support of the application for the issuance of the EPA certificate.

If the engine or vehicle is or was EPA-certified, a copy of the most recent records submitted to the EPA in support of the application for the issuance of the EPA certificate is deemed to be satisfactory for the technical information of the evidence of conformity. The engine or vehicle covered by the submission must be manufactured to the same specifications as those set out in the most recent records submitted to the EPA.

H.1.7 Sample information or compliance label

For a Type 1 Canada-unique engine or vehicle submission, a sample drawing or copy of the U.S. engine information label or the U.S. emission control information label for vehicles must be included in the submission of evidence of conformity. The information labels must meet all requirements of their applicable section under the appropriate part of the CFR, either section 1036.135 of the CFR for engines, or section 1037.135 of the CFR for vehicles.

For a Type 3 Canada-unique engine or vehicle submission, a sample drawing or copy of the compliance label must be included in the submission of evidence of conformity. The compliance label must meet the requirements provided in sections 8 or 9 and 10 of the Regulations. Sample labels can be found in Appendices appendixV and appendixVI.

H.1.8 Submission of the evidence of conformity: required documentation and timing

When a company submits evidence of conformity to Environment Canada, the company is responsible for identifying which information in the submission is confidential. Any confidential information will be dealt with in accordance with Canadian law, including the Access to Information Act, the Privacy Act and Part 11 of CEPA 1999.

The Access to Information Act and the Privacy Act are available on the Justice website

H.1.9 Other records

H.1.9.1 Information required in records when participating in the CO₂ emission credit system

According to section 56 of the Regulations, when a company participates in the CO₂ emission credit system, it must maintain records containing the information shown in Table 14 for each of its fleets and each of its vehicles or engines.

H.1.9.2 Records required for engines covered by an EPA certificate and sold concurrently

According to section 57 of the Regulations, when a company imports an engine covered by an EPA certificate and sold concurrently in Canada and the United States that conforms to a CO₂ family certification level exceeding the CO₂ emission standard applicable to the model year, the company must maintain records demonstrating the number of heavy-duty engines sold in the United States that are of the same engine family. The purpose of these records is to show compliance with subsection 13(8), which is described in section G.3 of this document.

Records may include:

• U.S Averaging, Banking and Trading (ABT) report showing the number of engines sold in the United States (referred to as the U.S. directed production volumes in the CFR);
• Dated invoices for engines sold in U.S., e.g. invoices between manufacturers and distributors;
• Agreement of sales between engine manufacturers and vehicle manufacturers.

H.1.9.3 Records required for a vocational tractor

Section 58 of the Regulations requires that the records include the demonstration that the tractor meets the definition of a “vocational tractor”, when a vocational tractor conforms to the emission standards applicable to vocational vehicles instead of tractors.

Records may include:

• When the vehicle is EPA-certified, the records required by EPA set out in section 1037.630(b)(4) of the CFR.
• When the vehicle is not EPA-certified, the records may contain, but are not limited to the following: technical details and specifications describing the intended use of the vehicle and characteristics, such as the list of purchasers showing the intended use, specifications of a reinforced frame or increased ground clearance, and information on the GCWR.

See section F.6.6 for details on vocational tractors.

H.1.10 Administrative information

H.1.10.1 Responsibility for submitting the evidence of conformity and how it should be maintained

The company that seeks to import an engine or vehicle, offers an engine or vehicle for sale or applies a national emissions mark is responsible for producing the evidence of conformity, as required under sections 53 and 54 of the Regulations, and for maintaining records, as required under sections 56 to 58 of the Regulations.

When the same engines or vehicles are being imported or offered for sale by two different companies, the evidence of conformity has to be produced by each company. When two different companies import or offer for sale the same Canada-unique engine or vehicle, both companies need to submit a statement of compliance letter and the proper evidence of conformity. However, instead of submitting the information twice, both statement of compliance letters may reference the information submitted by only one of the two companies and indicate that a copy of the letter has been sent to the other company. It is each company’s responsibility to ensure compliance with all applicable sections of the Regulations, such as national emissions mark requirements, submission of reports and maintenance of records etc.

To reduce the regulatory paperwork burden upon companies seeking to import Canada-unique engines or vehicles, some manufacturers may voluntarily submit relevant technical documentation directly to Environment Canada. In this case, companies in Canada are then required to submit a statement of compliance letter prior the importation of the subject engine or vehicle, or before the engineor vehicle leaves the possession or control of the company (pursuant to subsection 153(2) of the Act), and before affixing the national emissions mark to the subject engine or vehicle. It is the responsibility of companies (importers) to ascertain whether this technical documentation has been submitted for engines or vehicles they plan to import.

Section 59 of the Regulations sets out the requirements for maintenance and submission of records, which are described below:

• Evidence of conformity and records must be maintained in writing or in a readily readable electronic or optical form for each model year.
• Evidence of conformity and records must be maintained for the following period:

  Evidence of conformity

  Evidence of conformity and records	Maintenance period
  Evidence of conformity and records referred to in sections 53 and 54	at least 8 years after the day on which the main assembly of the vehicle or manufacture of the engine was completed
  Copy of the end of model year reports referred to in sections 48 and 49	at least 8 years after the end of the calendar year that corresponds to the model year
  Records referred to in section 56, when participating in the CO2 emission credit system	at least 8 years after the end of the calendar year that corresponds to the model year
  Records referred to in section 57, for engines covered by an EPA certificate and exceeding the applicable standards	at least 8 years after the end of the calendar year that corresponds to the model year
  Records for vocational tractors referred to in section 58	at least 3 years after the end of the calendar year that corresponds to the model year in question

• If the copy of the reports, the evidence of conformity and the records are maintained on behalf of a company by a third party, the company must keep a record of the name, street address and, if different, the mailing address of the person who maintains those records.
• If the Minister requests in writing the evidence of conformity or the records, or a summary of any of them, the requested information must be provided, in one of the official languages, within 40 days after the day on which the request was made to the company. If the evidence of conformity or records must be translated from a language other than French or English, it must be provided 60 days after the day on which the request was made to the company.

H.1.10.2 Where to send the evidence of conformity

Electronic copies

The electronic documentation must be either in PDF, Microsoft Office format or FileMaker Pro format. It should be sent to Emission-Verification@ec.gc.ca with a case specific subject line:

• For a submission pertaining to a Canada-unique engine or vehicle:
  
  “Canada-unique Submission - Name of Company – ECA # (once assigned)”
  
  
• For a submission pertaining to an engine or vehicle covered by an EPA certificate and sold concurrently in Canada and the United States (when requested):
  
  “Evidence of Conformity Submission - Name of Company - EC201X-XXX”

Paper copies

Paper copies should be sent to:

Director
Transportation Division
Energy and Transportation Directorate
Environment Canada
351 St. Joseph Blvd.
Gatineau, QC  K1A 0H3

H.1.10.3 Environment Canada acknowledgements

Environment Canada will send acknowledgements to the manufacturer or the importer when evidence of conformity is received and considered to be “in a form and manner that is satisfactory to the Minister” based on the elements previously discussed in this section. The acknowledgement that the “form and manner” are satisfactory to the Minister does not relieve the company of the obligation to comply with the Regulations and the Act.

In cases where a company is submitting applications for more than one test group, vehicle family or engine family, it would be helpful if the company were to state the order in which it would prefer Environment Canada to process them.

When a company submits information for a test group, vehicle family or engine family for which an identical submission was received and acknowledged by Environment Canada in a previous year, the company should notify Environment Canada that the submission is a direct carry-over to facilitate and accelerate the process.

Environment Canada will strive to respond to submissions according to the timelines shown in Table 15, but incomplete submissions may result in acknowledgement delays beyond the dates given in the table. When information is found to be missing and Environment Canada is waiting to receive additional information from a company, that wait time is added to the processing time listed below.

H.1.11 Contact for questions or concerns

For concerns relating to evidence of conformity, please contact the Vehicle and Engine Testing and Emissions Verification Section, Transportation Division of Environment Canada at:

Email: Emission-Verification@ec.gc.ca
Phone: 613-998-3579

For concerns relating to other administrative requirements please contact the Regulatory Administration Section, Transportation Division of Environment Canada at:

Email: VehicleandEngineInfo@ec.gc.ca

H.1.12 Labelling requirements

Engines or vehicles imported or manufactured into Canada require labelling.

Vehicles covered by an EPA certificate must bear an U.S. emission control information label that is permanently affixed to the vehicle and, for heavy-duty engines, a U.S. engine information label that is permanently affixed to the engine.

The U.S. labels are in the form and location set out in the CFR as indicated in Table 16:

Engines and vehicles that are not EPA-certified must bear a compliance label that meets the requirements set out in sections 8 and 9 of the Regulations. Details on the information required on the labels are provided in Appendix appendixV and appendixVI of this document.

The physical requirements are set out in section 10 of the Regulations. These requirements state that the compliance labels required by the Regulations must:

• be applied to a conspicuous and readily accessible location;
• in the case of a vehicle, be permanently attached to the vehicle;
• in the case of an engine, be permanently attached to an engine part that is necessary for normal engine operation and does not normally require replacement during the engine’s useful life;
• be resistant to or protected against any weather condition;
• have lettering that is clear and indelible, indented, embossed or in a colour that contrasts with the background colour of the label;
• have lettering that is in block capitals and numerals that are not less than 2 mm in height; and
• have units that are identified by the appropriate name or symbol.

H.2 Reporting

All companies that manufacture or import heavy-duty vehicles or engines for the purpose of sale in Canada must submit to the Minister an end of model year report. This report will cover all the heavy-duty vehicles and engines of the 2014 and subsequent model years that these companies manufactured in or imported into Canada.

The report must be signed by a person who is authorized to act on behalf of the company (see section H.2.3 for more details).

The end of model year report must be submitted no later than June 30 of the calendar year following the calendar year that corresponds to the given model year. For example, for 2014 model year vehicles, the end of model year report must be submitted no later than June 30, 2015.

H.2.1 Submission of the end of model year report

According to section 50 of the Regulations, the end of model year report must be submitted electronically in the format provided by the Minister. However, the report must be submitted in writing if no electronic format is provided, or if it is impracticable to submit the report electronically in the format provided, owing to circumstances beyond the control of the person required to submit the report.

For information on the format of the end of model year reports, please contact the Regulatory Administration Section, Transportation Division of Environment Canada at:

Email: VehicleandEngineInfo@ec.gc.ca
Phone: 1-800-668-6767 (in Canada only)

Electronic copies

The reports are submitted to the Regulatory Administration Section, Transportation Division of Environment Canada at:

Email: VehicleandEngineInfo@ec.gc.ca

Paper copies

Paper copies should be sent to:

Director
Transportation Division
Energy and Transportation Directorate
Environment Canada
351 St. Joseph Blvd.
Gatineau, QC  K1A 0H3

H.2.2 Information that must be contained in the end of model year reports

The end of model year report must indicate the model year for which the report is made.

The company must include in its end of model year report the applicable statements set out in subsection 48(2) of the Regulations for its vehicles and engines. It is possible that more than one statement applies.

The information needed in the end of model year report then depends on the statements that applied. The following table lists all possible statements that pertain in subsection 48(2) and provides the subsections of the Regulations in question. The table also outlines the section of this guidance document were the requested information is explained.

It is possible that other information is required; this is outlined in section H.2.2.6 of the guidance document.

H.2.2.1 Information required in the end of model year report when the vehicles or engines conform to the applicable emissions standards of the Regulations and the company does not participate in the CO₂ emission credit system [subsection 48(3) of the Regulations]

Subsection 48(3) applies when:

• the vehicles or engines conform to the applicable N₂O, CH₄ or CO₂ emissions standards of the Regulations;
• the company does not participate in the CO₂ emission credit system for these vehicles or engines; and
• the vehicles or engines are not covered by an EPA certificate and/or are not sold concurrently in Canada and the U.S. (i.e. are Canada-unique Type 1 or 3).

When these conditions are met, the end of model year report must contain the following information:

• the number of heavy-duty vehicles or heavy-duty engines for each type of fleet [the fleets are referred to in subparagraphs 18(3)(a)(i) to (xiii) and (b)(i) to (vi) of the Regulations].

This information is required when the company has made the statement of clause 48(2)(a)(ii)(A), subparagraph 48(2)(b)(i) or clauses 48(2)(c)(i)(A) or (ii)(A) of the Regulations for one or more vehicles or engines, whichever apply. These statements may be made in the case of Class 2B and Class 3 heavy-duty vehicles meeting the N₂O and CH₄ emissions standards, vocational vehicles and tractors meeting the CO₂ standards, and engines meeting the CO₂ emission standards, or N₂O and CH₄ emissions standards.

H.2.2.2 Information required in the end of model year report when the vehicles or engines are covered by an EPA certificate, sold concurrently, and the company does not participate in the CO₂ emission credit system [subsection 48(4) of the Regulations]

Subsection 48(4) applies when:

• vehicles or engines are covered by an EPA certificate and are sold concurrently in Canada and the U.S.; and
• the company does not participate in the CO₂ emission credit system for these vehicles or engines which:
  • have a CO₂ family emission limit, N₂O and CH₄ family emission limits, or a CO₂ family certification level that is lower than the emission standard applicable under the Regulations; or
  • conform to the applicable N₂O and CH₄ emissions standards or CO₂ emission standard of the EPA (this is the case when a vehicle or engine is certified by the EPA, and the company does not use the U.S. Averaging, Banking and Trading system).

When those conditions are met, the end of model year report must contain the following information:

• the number of vehicles or engines for each fleet type [the fleets are referred to in subparagraphs 18(3)(a)(i) to (xiii) and (b)(i) to (vi) of the Regulations];
• in the case of vehicles, the CO₂ family emission limit and, in the case of engines, the CO₂ family certification level;
• the number of vehicles for each CO₂ family emission limit or the number of engines for each CO₂ family certification level;
• the N₂O or CH₄ family emission limit, when applicable;
• the number of vehicles or engines for each N₂O or CH₄ family emission limit, when applicable; and
• if an end of model year report contains the statement referred to in clause 48(2)(c)(i)(C) of the Regulations, the number of heavy-duty engines sold in the United States that are grouped into the same engine family [statement in clause 48(2)(c)(i)(C) is made when a company may exempt its engines from the CO₂ emission credit system, as per subsection 13(8), based on the ratio of engines sold in Canada and in U.S.]

The above information is required when the company has made the statement of clause 48(2)(a)(ii)(B), subparagraphs 48(2)(b)(ii) and (iii), clauses 48(2)(c)(i)(B) and (C) and (ii)(B) of the Regulations for one or more vehicles or engines, whichever applies. These statements may be made in the case of Class 2B and Class 3 heavy-duty vehicles for the N₂O and CH₄ emissions standards, vocational vehicles and tractors for the CO₂ standards, and engines for the CO₂ emission standard, or N₂O and CH₄ emissions standards.

H.2.2.3 Information required in the end of model year report when the vehicles are exempted under the small volume company exemption [subsection 48(5) of the Regulations]

Subsection 48(5) applies when:

• vocational vehicles or tractors not covered by an EPA certificate are exempted from the CO₂ emission standards set out in subsection 26(1) or 27(1) of the Regulations; or
• vocational vehicles or tractors covered by an EPA certificate are exempted from complying with subsection 13(4) of the Regulations, which requires that the company participate in the CO₂ emission credit system when its vehicles exceed the applicable CO₂ emission standard.

When either of these conditions is met, the end of model year must contain the following information:

• the number of tractors and vocational vehicles that the company manufactured or imported in 2011 for sale in Canada;
• the average number of tractors and vocational vehicles that the company manufactured or imported for sale in Canada for the three most recent consecutive model years preceding the model year of the report; and
• the number of tractors and vocational vehicles that the company manufactured or imported for sale in Canada the model year of the report.

The above information is required when the company has made the statement of subparagraph 48(2)(b)(v) of the Regulations. This statement may be made in the case of vocational vehicles or tractors for the CO₂ standards.

H.2.2.4 Information required in the end of model year report when the company participates in the CO₂ emission credit system [subsection 48(7) of the Regulations]

Subsection 48(7) applies when a company participates in the CO₂ emission credit system whether it manufactured or imported vehicles or engines exceeding the standard (and thus it is required to offset a deficit) or the company wishes to obtain CO₂ emission credits. Subsection 48(7) applies to vehicles or engines covered by an EPA certificate or not.

The information below is required when the company made the statement of subparagraph 48(2)(a)(i), clause 48(2)(a)(ii)(C), subparagraph 48(2)(b)(iv) and clauses 48(2)(c)(i)(D) and (ii)(C) of the Regulations for one or more vehicles or engines, whichever apply.

Of note, in the case of Class 2B and Class 3 heavy-duty vehicles, the company must provide the following information [statement of subparagraph 48(2)(a)(i) of the Regulations], as it must group its vehicles into fleets to meet a fleet average CO₂ emission standard.

H.2.2.5 Information required in the end of model year report when the company manufactures or imports vocational tractors [subsection 48(8) of the Regulations]

Subsection 48(8) applies when:

• the company manufactures or imports Class 7 and Class 8 vocational tractors that conform to the emission standards applicable to vocational vehicles in accordance with section 28 of the Regulations.

When this condition is met, the end of model year report must contain the following information:

• the number of Class 7 and Class 8 vocational tractors that conform to the emission standards applicable to vocational vehicles for the model year of the report; and
• the number of Class 7 and Class 8 vocational tractors that conform to the emission standards applicable to vocational vehicles for the two previous model years.

The above information is required when the company has made the statement of subparagraph 48(2)(b)(vi) of the Regulations.

H.2.2.6 Other information required in the end of model year report

H.2.2.6.1 Spark-ignition engines included in a fleet of Class 2B and Class 3 heavy-duty vehicles [subsection 48(6) of the Regulations]

Subsection 48(6) applies when:

• as set out in section 25 of the Regulations, the company elects to include in a fleet of Class 2B and Class 3 heavy-duty vehicles, spark-ignition engines that are not installed in vehicles (loose engines) or that are installed in heavy-duty incomplete vehicles that are not cab-complete vehicles; and
• these engines are of the same model year, design and hardware as engines of the Class 2B and Class 3 heavy-duty vehicles that are included in the fleet.

When those conditions are met, the end of model year must contain the following information:

• the number of engines included in the fleet of Class 2B and Class 3 heavy-duty vehicles; and
• the total number of engines in that vehicle fleet -- whether they are installed in vehicles or not -- that are of the same model year, design and hardware.

H.2.2.6.2 Transfer of credits between companies [subsection 48(9) of the Regulations]

Subsection 48(9) requires that a statement of each CO₂ emission credit transfer and early action credit transfer to or from the company since the submission of the previous end of model year report be provided in the end of model year report.

The end of model year must contain the following information for each of the above mentioned credit transfers:

• the name, street address and, if different, the mailing address of the company that transferred the credits and the model year for which that company obtained these credits;
• the name, street address and, if different, the mailing address of the company that received the credits;
• the date of the transfer; and
• the number of credits transferred, expressed in megagrams of CO₂.

H.2.2.6.3 Information required in the end of model year report for early action credits (section 49 of the Regulations)

To obtain early action credits, a company must provide the information detailed in Table 19 in the following reports, as the case may be:

• 2014 model year report for Class 2B and Class 3 heavy-duty vehicles, vocational vehicles, tractors or engines that are compression-ignition engines of the 2013 model year;
• 2014 model year report for electric vehicles of the 2011 to 2013 model year; and
• 2016 model year report for spark-ignition engines of model year 2015.

As well, a company must identify every instance in each fleet or subfleet, as the case may be, when the 1.5 credit multiplier was used in accordance with subsection 47(6) of the Regulations.