Interpretation

• 1 (1) The definitions in this subsection apply in these Regulations.

  Act

  Act means the Canadian Environmental Protection Act, 1999. (Loi)

  additive

  additive means a substance that is added to gasoline that does not materially affect its composition and that has been demonstrated to improve the gasoline’s characteristics so as to enhance engine performance and includes metal deactivators, oxidation inhibitors, corrosion inhibitors, icing inhibitors and induction system detergents. (additif)

  auditor

  auditor[Repealed, SOR/2015-187, s. 1]

  authorized official

  authorized official means

  • (a) in respect of a corporation, an officer of the corporation who is authorized to act on its behalf;

  • (b) in respect of any other person, that person or a person authorized to act on behalf of that person; and

  • (c) in respect of any other entity, a person authorized to act on its behalf. (agent autorisé)

  batch

  batch means an identifiable quantity of gasoline with a single concentration of sulphur, as sampled and measured in accordance with section 3. (lot)

  blend

  blend means the production of a batch by mixing gasoline or gasoline components, including oxygenates. It does not include

  • (a) the mixing of only low-sulphur gasolines; or

  • (b) the adding of only additives, sulphur-limited oxygenates or sulphur-limited butane to low-sulphur gasoline. (mélange)

  blending facility

  blending facility means a facility in Canada in which blending occurs, and includes a cargo tanker, railway car, boat, marine vessel or other type of mobile facility in which blending occurs. (installation de mélange)

  California gasoline

  California gasoline[Repealed, SOR/2015-187, s. 1]

  California Phase 2 gasoline

  California Phase 2 gasoline[Repealed, SOR/2003-319, s. 1]

  cargo tanker

  cargo tanker means a motor vehicle or trailer on which a bulk liquid tank is mounted. (camion-citerne)

  competition vehicle

  competition vehicle means a vehicle, boat or marine vessel that is used exclusively for competition. (véhicule de compétition)

  gasoline

  gasoline means

  • (a) a fuel that is sold or represented as gasoline; or

  • (b) a petroleum distillate, or a mixture of petroleum distillates, oxygenates or additives, that is suitable for use in a spark ignition engine and that has the following characteristics, as determined by the applicable test method listed in the National Standard of Canada CAN/CGSB-3.5-2011, entitled Automotive Gasoline,

    • (i) a vapour pressure of at least 35 kPa,

    • (ii) an antiknock index of at least 80,

    • (iii) a distillation temperature, at which 10% of the fuel has evaporated, of not less than 35°C and not greater than 70°C, and

    • (iv) a distillation temperature, at which 50% of the fuel has evaporated, of not less than 60°C and not greater than 120°C. (essence)

  gasoline-like blendstock

  gasoline-like blendstock means gasoline, other than gasoline dispensed from a refuelling facility, that is intended to be further refined or blended to produce low-sulphur gasoline and that has been identified as gasoline-like blendstock under section 5. (composé de base de type essence automobile)

  grade

  grade means the differentiation of gasoline by a minimum antiknock index. (qualité)

  imported

  imported[Repealed, SOR/2000-104, s. 5]

  low-sulphur gasoline

  low-sulphur gasoline means gasoline that meets the requirements of subsections 2(1) to (3) and that has been identified as low-sulphur gasoline under section 5. (essence à faible teneur en soufre)

  oxygenate

  oxygenate means an oxygen-containing, ashless, organic compound that, when added to gasoline, increases the oxygen content in the gasoline. (produit oxygéné)

  pool average

  pool average means the volume-weighted average concentration of sulphur in gasoline that, during a year, is produced at a refinery or blending facility or imported, as calculated in accordance with section 10. (moyenne de l’ensemble des lots)

  primary supplier

  primary supplier means

  • (a) in respect of gasoline that is produced at a refinery or blending facility, a person who

    • (i) owns, leases, operates, controls, supervises or manages the refinery or blending facility, or

    • (ii) owns the gasoline in the blending facility; and

  • (b) in respect of gasoline that is imported, the importer. (fournisseur principal)

  produced

  produced[Repealed, SOR/2000-104, s. 5]

  refinery

  refinery means a facility in Canada that separates and converts crude oil or other feedstock into liquid petroleum products, and includes any producing, processing, blending, shipping and packaging facilities located on the property of such a facility. (raffinerie)

  registration number

  registration number means a number provided by the Minister pursuant to section 7 of the Benzene in Gasoline Regulations. (numéro d’enregistrement)

  scientific research

  scientific research does not include research into the preferences of consumers for differing properties of gasoline or marketing research. (recherche scientifique)

  sulphur-limited butane

  sulphur-limited butane means butane with a sulphur concentration that does not exceed the applicable limit set out in paragraph 2(1)(b). (butane à concentration limitée en soufre)

  sulphur-limited oxygenate

  sulphur-limited oxygenate means an oxygenate with a sulphur concentration that does not exceed the applicable limit set out in paragraph 2(1)(b). (produit oxygéné à concentration limitée en soufre)

  trading system

  trading system means the temporary sulphur compliance unit trading system referred to in subsection 13(1). (système d’échange)

  year

  year means a calendar year. (année)

• (2) Any regulation, standard or method that is incorporated by reference in these Regulations is incorporated as amended from time to time.

Application

1.1 These Regulations do not apply to gasoline if

• (a) the gasoline is in transit through Canada, from a place outside Canada to another place outside Canada, and is accompanied by written evidence establishing that the gasoline is in transit;

• (b) the gasoline is produced or sold for export and is accompanied by written evidence establishing that the gasoline will be exported; or

• (c) [Repealed, SOR/2015-187, s. 2]

• (d) the gasoline is being imported in a fuel tank that supplies the engine of a conveyance that is used for transportation by water, land or air.

PART 1Requirements Pertaining to Sulphur in Gasoline

Prescribed Levels

• 2 (1) For the purpose of section 139 of the Act, the concentration of sulphur in each batch of gasoline produced or imported by a primary supplier shall not exceed

  • (a) in the case where the primary supplier has elected under section 9 to calculate the concentration of sulphur in that gasoline on the basis of a pool average, 80 mg/kg; and

  • (b) in any other case, 12 mg/kg.

• (2) For the purpose of section 139 of the Act and subject to subsection (2.1), the pool average of a pool in respect of which a primary supplier has made an election under section 9 shall not exceed 10 mg/kg.

• (2.1) For the purpose of subsection 139 of the Act, if a primary supplier uses sulphur compliance units to adjust a pool average in accordance with section 15, the adjusted pool average shall not exceed 10 mg/kg.

• (3) For the purpose of section 139 of the Act, the concentration of sulphur in gasoline that is sold shall not exceed 80 mg/kg.

• (4) Subsections (1) to (3) do not apply to

  • (a) gasoline for use in aircraft, if the gasoline has an octane number of at least 99.5 or contains at least 5 mg/L of lead;

  • (b) gasoline for use in competition vehicles, if the gasoline has an antiknock index of at least 100;

  • (c) gasoline for use in scientific research in Canada; or

  • (d) [Repealed, SOR/2000-104, s. 6]

  • (e) gasoline-like blendstock.

• (5) [Repealed, SOR/2015-187, s. 3]

Methods for Sampling and Analysis

• 3 (1) For the purposes of these Regulations, when a primary supplier takes samples they shall use one of the following methods:

  • (a) in the case where the primary supplier is using an alternative sampling method in accordance with subsection 6(1) of the Benzene in Gasoline Regulations, that sampling method;

  • (b) in any other case, the sampling method described in the National Standard of Canada CAN/CGSB-3.5-2016, entitled Automotive Gasoline.

• (2) For the purposes of these Regulations,

  • (a) the concentration of sulphur in gasoline and the concentration of sulphur in an oxygenate shall be measured in accordance with the ASTM International test method D5453-19a, entitled Standard Test Method for Determination of Total Sulfur in Light Hydrocarbons, Spark Ignition Engine Fuel, Diesel Engine Fuel, and Engine Oil by Ultraviolet Fluorescence; and

  • (b) the concentration of sulphur in butane shall be measured in accordance with the ASTM International test method D6667-14(2019), entitled Standard Test Method for Determination of Total Volatile Sulfur in Gaseous Hydrocarbons and Liquefied Petroleum Gases by Ultraviolet Fluorescence.

• (3) to (5) [Repealed, SOR/2003-319, s. 4]

• (6) For the purposes of sections 12, 24 and 25, if a primary supplier is using an alternative method in accordance with subsection 6(2) of the Benzene in Gasoline Regulations, they may use that method to analyze samples of gasoline.

• (7) Despite subsection (6), compliance with a requirement set out in section 2 shall be determined in accordance with the test methods set out in subsection (2).

4 [Repealed, SOR/2015-187, s. 5]

Records of Type of Gasoline

• 5 (1) A primary supplier may, before importing a batch of gasoline or dispatching one from a refinery or blending facility, identify the gasoline by recording it as one of the following types:

  • (a) low-sulphur gasoline;

  • (b) gasoline for use in aircraft;

  • (c) gasoline for use in competition vehicles;

  • (d) gasoline for use in scientific research;

  • (e) gasoline for export;

  • (f) gasoline in transit through Canada; or

  • (g) [Repealed, SOR/2015-187, s. 6]

  • (h) gasoline-like blendstock.

• (2) Any batch of gasoline dispatched by a primary supplier from a refinery or blending facility, or imported by a primary supplier, that has not been identified and recorded under subsection (1) is considered, for the purposes of these Regulations, to have been identified as low-sulphur gasoline.

• (3) A primary supplier shall, for each batch of gasoline that is identified as a type referred to in any of paragraphs (1)(b) to (f), keep a record of its type and the use for which it was sold or delivered.

Gasoline-like Blendstock

• 6 (1) Before any batch of gasoline-like blendstock is dispatched from a refinery or blending facility, or imported or sold, the person who dispatches, imports or sells the batch shall make a record that identifies the fuel as “gasoline-like blendstock that is intended to be further refined or blended to produce low-sulphur gasoline” and that contains the following information:

  • (a) the name and address of the person who dispatched, imported or sold the batch;

  • (b) the name and address of the primary supplier who originally produced or imported the batch;

  • (c) the registration number pertaining to the refinery or blending facility at which the batch was produced or to the province into which the batch had originally been imported;

  • (d) the name and address of the person who purchases or receives the batch and the name and address of the facility to which the batch is dispatched;

  • (e) the date of the dispatch, importation or sale of the batch; and

  • (f) the volume of the batch that is scheduled to be dispatched or imported.

• (2) No person shall sell a batch of gasoline-like blendstock without providing the person purchasing or receiving the batch, before the transfer of possession or ownership of the batch, with a copy of the record that the seller is required to make under subsection (1).

• (3) [Repealed, SOR/2015-187, s. 7]

Retention of Records

7 Every person required to make a record under section 5 or 6 shall maintain the record in Canada for a period of five years after the day on which the record was made.

Submission of Samples and Records

8 At the Minister’s request, any person who produces, imports or sells gasoline shall submit to the Minister

• (a) a sample of the gasoline;

• (b) a copy of any records required by section 5, 6 or 12; and

• (c) the name and address of any person from whom the gasoline was acquired and the date of acquisition.

PART 2Requirements Pertaining to a Pool Average

Pool Average Election

• 9 (1) A primary supplier may, in respect of a pool, elect to calculate the concentration of sulphur in gasoline that is in the pool on the basis of a pool average by submitting to the Minister a notice of the election within the period specified in subsection (2.1) or (2.2).

• (1.1) A pool shall be composed of one of the following:

  • (a) gasoline that is produced at a particular refinery;

  • (b) gasoline that is produced at a particular blending facility;

  • (c) gasoline that is imported.

• (2) Notice of an election under subsection (1) shall

  • (a) specify the pool to which the election applies;

  • (b) describe the techniques that the primary supplier will use to construct and evidence the pool average, including

    • (i) the location at its facilities where, the manner in which, and the frequency with which, the primary supplier will collect samples,

    • (ii) the location at which the primary supplier will determine the sulphur concentration of batches,

    • (iii) the method by which the primary supplier will determine the volume of batches,

    • (iv) the method by which the primary supplier will make and maintain the records,

    • (v) the location in Canada where the primary supplier will keep the samples and records, and

    • (vi) how subparagraphs (i) to (v) will be applied to any batch referred to in any of subsections 10(3) to (5); and

  • (c) if the primary supplier intends to adjust the recorded concentration of sulphur of a batch of gasoline in accordance with subsection 10(6), describe the techniques that the primary supplier will use to construct and evidence that adjustment and the sulphur concentration and volume of the sulphur-limited oxygenate or sulphur-limited butane added to the batch, including

    • (i) the name and civic address of each facility at which the sulphur-limited oxygenate or sulphur-limited butane will be added,

    • (ii) the method by which, and the location at which, the primary supplier will determine the sulphur concentration of the sulphur-limited oxygenate or sulphur-limited butane,

    • (iii) the method by which the primary supplier will determine the volume of the sulphur-limited oxygenate or sulphur-limited butane,

    • (iv) the method by which the primary supplier will adjust the sulphur concentration of each batch,

    • (v) the method by which the primary supplier will keep the record required under paragraph 12(d), and

    • (vi) the location in Canada where the primary supplier will keep the records.

• (2.1) The notice shall be submitted to the Minister

  • (a) in the case where the primary supplier is, for the first time, producing or importing gasoline, no later than 60 days before the first day on which the gasoline is produced or imported; and

  • (b) in any other case, no later than November 1 of the year before the first year in respect of which the calculation will be made on the basis of a pool average.

• (2.2) Despite subsection (2.1), if the year in respect of which the calculation will be made on the basis of a pool average is the year 2020, the notice shall be submitted to the Minister no later than 30 days after the day on which this subsection comes into force.

• (3) At least 45 days before the day on which any change that affects information referred to in subsection (2) is implemented, the primary supplier shall submit a notice containing the updated information to the Minister.

• (4) A primary supplier may withdraw an election made under subsection (1) by submitting to the Minister a notice to that effect at least 60 days before the end of the last year to which the election applies.

• (5) [Repealed, SOR/2020-277, s. 4]

Calculation of Pool Average

• 10 (1) Subject to subsections (2) to (6), a primary supplier shall, for each pool in respect of which they make an election under section 9, calculate the pool average of all gasoline in the pool that was identified as low-sulphur gasoline under section 5.

• (2) In calculating a pool average, a primary supplier shall exclude all batches of low-sulphur gasoline that were exported by the primary supplier or an affiliate of the primary supplier.

• (3) If a primary supplier imports and delivers a batch of low-sulphur gasoline to a refinery or a blending facility, the primary supplier may include that batch in the pool average for the refinery or blending facility if the batch is excluded from the pool average for gasoline that is imported.

• (4) If a primary supplier dispatches from a refinery and delivers, or imports and delivers, gasoline-like blendstock to a blending facility where it is blended to produce a batch of low-sulphur gasoline, the primary supplier may include the volume of that gasoline-like blendstock and its concentration of sulphur in the pool average for the refinery or for gasoline that is imported, if

  • (a) the primary supplier owns the gasoline-like blendstock;

  • (b) the gasoline-like blendstock is, prior to being blended, segregated from all other batches of gasoline stored at the blending facility; and

  • (c) the batch of low-sulphur gasoline is excluded from the pool average for that blending facility.

• (5) If a primary supplier dispatches from a refinery and delivers, or imports and delivers, gasoline-like blendstock to a blending facility where it is blended with low-sulphur gasoline to produce a batch of low-sulphur gasoline, the primary supplier shall include the volume of that gasoline-like blendstock and its concentration of sulphur in the pool average for the refinery or for gasoline that is imported.

• (6) If a primary supplier dispatches from a refinery and delivers, or imports and delivers, a batch of low-sulphur gasoline to a facility where sulphur-limited oxygenate or sulphur-limited butane is added to the batch, the primary supplier may, if they own the batch, adjust the recorded concentration of sulphur of the batch to reflect the addition of the oxygenate or butane and may use the adjusted recorded concentration of the batch, instead of its measured concentration, to calculate the pool average for the refinery or for gasoline that is imported.

• (7) For the purpose of subsection (6), if the sulphur-limited oxygenate that is added to the batch is denatured fuel ethanol, the primary supplier may, in adjusting the recorded concentration of the batch, assume that the sulphur concentration of the oxygenate is 5 mg/kg.

11 [Repealed, SOR/2015-187, s. 10]

Record of Composition

12 A primary supplier who makes an election in respect of a pool under section 9 shall, for each batch of gasoline in the pool, keep a record in Canada, for a period of five years after the day on which the record is made, that sets out the following information:

• (a) a unique identification number that links the batch to any sample taken;

• (b) the date or dates on which the primary supplier dispatched or imported the batch;

• (c) the concentration of sulphur, the volume and the grade of the batch; and

• (d) if its concentration of sulphur is adjusted in accordance with subsection 10(6), its adjusted concentration of sulphur together with the sulphur concentration and volume of the sulphur-limited oxygenate or sulphur-limited butane that was added to the batch.

Temporary Sulphur Compliance Unit Trading System

Election

• 13 (1) A primary supplier who makes an election under section 9 may, in respect of the pool to which that election applies, elect to participate in the temporary sulphur compliance unit trading system by submitting to the Minister a notice of the election to participate in accordance with subsection (2).

• (2) The notice shall identify the pool to which the election applies and be submitted to the Minister

  • (a) within 30 days after the day on which this section comes into force; or

  • (b) if the election under section 9 is made after the day on which this section comes into force and the primary supplier is, for the first time, producing or importing gasoline, no later than 60 days before the first day on which the gasoline is produced or imported.

Creating Sulphur Compliance Units

• 14 (1) A primary supplier who is participating in the trading system may, in respect of the pool to which the election applies, create a number of sulphur compliance units, for a year, that is equal to the amount determined in accordance with the following formula:

  (A – B) × C

  where

  A

  is 10 mg/kg;

  B

  is the pool average of that pool for the year, in mg/kg; and

  C

  is the volume of low-sulphur gasoline that was used to calculate the pool average, in m³.

• (2) If a primary supplier makes an election under subsection 13(1) in respect of a pool for which they made an election under subsections 13(1) or (3) as it read immediately before the day on which this subsection comes into force, the primary supplier may, in respect of that pool, create for the year 2020 a number of sulphur compliance units that is less than or equal to the balance of the sulphur compliance units reported for that pool for the year 2019 under paragraph 5(e) of Schedule 2.

• (3) [Repealed, SOR/2020-277, s. 6]

• (4) If the number determined in accordance with the formula is not a whole number, it shall be rounded down to the nearest whole number.

• (5) A sulphur compliance unit is created when the primary supplier makes an entry of its creation in the sulphur compliance unit account book maintained by the primary supplier in accordance with section 18. The entry shall be made no later than February 15 of the year after the year for which the units are being created.

Using Sulphur Compliance Units

• 15 (1) A primary supplier who is participating in the trading system may use a sulphur compliance unit that they hold, in respect of a pool for which an election is made under section 13, to adjust the pool average of that pool for any of the years 2020 to 2025.

• (2) The adjusted pool average for a year shall be determined in accordance with the following formula:

  ((X × Y) – Z)/Y

  where

  X

  is the pool average for the year, in mg/kg;

  Y

  is the volume of low-sulphur gasoline that was used to calculate the pool average, in m³; and

  Z

  is the number of sulphur compliance units that are being used for the year by the primary supplier.

• (3) A sulphur compliance unit is used when the primary supplier makes an entry of its use in the sulphur compliance unit account book maintained by the primary supplier in accordance with section 18. The entry shall be made no later than March 31 of the year after the year for which the unit is used.

Transfer of Sulphur Compliance Units

16 A primary supplier who is participating in the trading system may transfer any sulphur compliance units that they hold between pools for which they have made elections under section 13 or to another primary supplier who is participating in the trading system. However, a sulphur compliance unit may only be transferred between primary suppliers once.

Ceasing Participation

• 17 (1) A primary supplier may, in respect of a pool, cease to participate in the trading system by submitting to the Minister a notice to that effect no later than November 1 of the last year to which the election to participate applies.

• (2) A primary supplier who withdraws their election under subsection 9(4) in respect of a pool ceases to participate in the trading system in respect of that pool as of the date of that withdrawal.

• (3) If a primary supplier ceases to participate in the trading system in respect of a pool in accordance with this section, all sulphur compliance units that they hold in respect of that pool are cancelled.

Sulphur Compliance Unit Account Book

18 A primary supplier who is participating in the trading system shall, for each pool in respect of which they make an election under section 13, maintain a sulphur compliance unit account book that contains the following information:

• (a) the composition of the pool for which the book is being maintained;

• (b) for each year, the number of sulphur compliance units created, the date of their creation, the calculations performed under subsection 14(1) to determine the number of sulphur compliance units created and the values used to perform those calculations;

• (c) for each year, the number of sulphur compliance units that are used to adjust the pool average and the dates on which they were used;

• (d) for each year, the number of sulphur compliance units transferred or received by the primary supplier in relation to the pool, the date on which each transfer or receipt occurred, the name of the primary suppliers involved and the registration number of each refinery, blending facility or province of importation that corresponds to each pool involved in the transaction for which the primary supplier has made the election;

• (e) the number of sulphur compliance units cancelled in relation to the pool, if any; and

• (f) the balance of sulphur compliance units that the primary supplier holds in relation to the pool after each occasion on which a sulphur compliance unit is created, used, transferred, received or cancelled.

Records

19 A primary supplier who is participating in the trading system shall, for each of the years 2020 to 2025, maintain a record that contains the following information for each pool in respect of which they make an election under section 13:

• (a) the pool average;

• (b) the number of sulphur compliance units used to adjust the pool average; and

• (c) the adjusted pool average, if any.

20 A primary supplier who is participating in the trading system shall maintain a record that contains a copy of all supporting documents for the books and records referred to in sections 18 and 19.

Maintaining Books and Records

21 The primary supplier shall maintain the books and records referred to in sections 18 to 20 in Canada until December 31, 2031.

PART 3Reports and Notices

22 This Part does not apply to a primary supplier who, in total, produces and imports less than 400 m³ of gasoline on an annual basis.

• 23 (1) A report or notice that is required to be submitted to the Minister under these Regulations shall be submitted electronically in the form and format specified by the Minister and bear the electronic signature of an authorized official.

• (2) If the Minister has not specified an electronic form and format or if it is impractical to submit the report or notice electronically in accordance with subsection (1) because of circumstances beyond the control of the person sending the report, they shall submit it on paper, signed by an authorized official and in the form and format, if any, specified by the Minister. However, if no form and format have been specified, the report or notice may be in any form and format.

• 24 (1) For each year in which a primary supplier produces or imports gasoline identified under subsection 5(1) or (2) as gasoline-like blendstock or low-sulphur gasoline, the primary supplier shall, for each refinery and blending facility at which they produced that gasoline and for gasoline that is imported, submit to the Minister a report that contains the information referred to in Schedule 1. However, a report is not required in respect of gasoline that is imported if the primary supplier has included all batches imported in the pool average for a refinery or blending facility in accordance with subsection 10(3).

• (2) Every primary supplier shall submit to the Minister, as an annex to the report and for each batch of gasoline-like blendstock that was dispatched or imported during the period covered by the report, the information referred to in paragraphs 6(1)(a) to (e) and the actual volume of the batch dispatched or imported.

• (3) The report shall be submitted on or before February 15 of the year after the year for which it is submitted.

• (4) A record of analysis referred to in subsection 8(3) of the Benzene in Gasoline Regulations may be used for the purposes of submitting the information referred to in Schedule 1.

• (5) Despite subsection (4), compliance with a requirement under section 2 shall be determined in accordance with the test methods referred to in subsection 3(2).

• 25 (1) For each year in which a primary supplier participates in the trading system, they shall, for each pool in respect of which they make an election under section 13, submit to the Minister a report, no later than April 30 of the year after the year for which the report is submitted, that contains the information referred to in Schedule 2.

• (2) [Repealed, SOR/2020-277, s. 15]

• (3) A record of analysis referred to in subsection 8(3) of the Benzene in Gasoline Regulations may be used for the purposes of submitting the information referred to in Schedule 2.

• (4) Despite subsection (3), compliance with a requirement under section 2 shall be determined in accordance with the test methods referred to in subsection 3(2).

• 26 (1) A primary supplier shall, for each pool in respect of which they make an election under section 9, have the records required under sections 5, 6, 12, 18 and 19 and the reports required under subsections 24(1) and 25(1) audited by an auditor who is independent of the primary supplier and submit to the Minister a report that is signed and dated by the auditor and that contains the following information:

  • (a) the name and civic address of the primary supplier and the composition of the pool;

  • (b) the name, civic address and qualifications of the auditor;

  • (c) for each type of gasoline identified under section 5, the total volume of the gasoline and the number of batches dispatched or imported by the primary supplier;

  • (d) the procedures followed by the auditor to assess the validity of the information required under these Regulations;

  • (e) an assessment by the auditor of the extent to which the primary supplier has complied with these Regulations throughout the year in respect of which the audit is carried out; and

  • (f) a description of the nature and date of any inaccuracies in the records and any other deviations by the primary supplier from the requirements under these Regulations.

• (2) The primary supplier shall submit the auditor’s report

  • (a) in the case where the primary supplier is not participating in the trading system in respect of the pool for which the report is prepared, on or before May 31 of the year after the year in respect of which the audit is carried out; and

  • (b) in any other case, on or before June 30 of the year after the year in respect of which the audit is carried out.

• (3) In this section, auditor means an individual or firm that is certified, for the purposes of carrying out International Organization for Standardization quality assurance (ISO 9000 or 14000 series) assessments, by the International Register of Certificated Auditors or any other nationally or internationally recognized accreditation organization.