Renewable Fuels Regulations (SOR/2010-189)

Regulations are current to 2019-08-15 and last amended on 2013-10-25. Previous Versions

SCHEDULE 3(Subsections 28(1.1) and (2))Auditor’s Report — Information Required

  • 1 The name, civic address and telephone number of the participant or of the producer or importer of renewable fuel.

  • 2 The name, civic address, telephone number and qualifications of the auditor and, if any, the auditor’s fax number and email address.

  • 3 The procedures followed by the auditor to assess the validity of the information sent under these Regulations and a statement of the auditor’s opinion as to whether, as the case may be, the participant’s, producer’s or importer’s practices and procedures were appropriate to ensure, and demonstrate, compliance with these Regulations.

  • 4 A statement by the auditor that they have assessed whether the participant, producer or importer, as the case may be, has determined volumes in accordance with the information on measurement methods that the participant, producer or importer sent under section 35 of these Regulations.

  • 5 For primary suppliers, the auditor’s assessment of whether the primary supplier has determined

    • (a) the volume of their gasoline pool and of their distillate pool in accordance with section 6 of these Regulations; and

    • (b) the volume of renewable fuel in their gasoline pool and in their distillate pool in accordance with section 8 of these Regulations.

    • 6 (1) For participants, a statement by the auditor that the auditor has reviewed

      • (a) all the participant’s documentation in respect of their transfers in trade or receipt in trade of compliance units; and

      • (b) the participant’s compliance unit account book.

    • (2) The auditor’s assessment of whether entries in the participant’s compliance unit account book are evidenced by the other records and documents required under these Regulations.

  • 7 The auditor’s assessment of the extent to which the participant, producer or importer, as the case may be, has complied with these Regulations in respect of the gasoline compliance period or distillate compliance period, as the case may be.

  • 8 A description by the auditor of the nature and date, if the auditor is able to determine the date, of any inaccuracy in the participant’s, producer’s or importer’s records, as the case may be, and of any other deviation from the requirements of these Regulations by the participant, producer or importer.

  • SOR/2013-187, s. 14
 
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