2024 Oil & Gas Emissions Cap POLICY TOOLKIT – 9. CITATIONS

Climate Messengers Canada Policy Toolkit

9. Citations

Toolkit Contents

  1. EXECUTIVE SUMMARY
  2. BACKGROUND – THE OIL & GAS SECTOR GHG EMISSIONS PROBLEM
    1. Production Emissions
    2. Consumption Emissions
  3. BACKGROUND – A TRICKY JURISDICTIONAL BALANCE
  4. HOW THE O&G EMISSIONS CAP WORKS
    1. Scope of Application
      1. Covered Facilities
      2. Covered Activities
      3. Covered Greenhouse Gasses (GHGs)
    2. The Emissions Cap Level: The Starting Point
    3. The Legal Upper Bound: How Much Can Really Be Emitted
  5. THE PROBLEMS WITH THE FRAMEWORK
    1. The 2030 Cap Level Is Not Ambitious Enough – The Numbers
    2. The Cap Proposed by the Framework Will Make It Almost Impossible to Meet Our Canada-Wide 2030 Target
    3. The Framework’s O&G Emissions Cap Will Do Less Work Than It Appears
    4. The O&G Emissions Cap Has Effectively Been Dictated by the Oil and Gas Producers
    5. The Oil and Gas Industry’s Re-investments to Reduce Emissions Has Been Contemptible
    6. The O&G Emissions Cap is based on O&G Production Increasing by 2030
    7. The “Other Compliance Units” Are Mostly a Very Bad Idea
  6. COMPLIANCE FLEXIBILITIES
    1. Emissions Trading
    2. Multi-Year Compliance Periods
    3. Banking of Emissions Allowances
    4. Making Contributions to a Decarbonization Fund
    5. Domestic Offset Credits
    6. Internationally Transferred Mitigation Outcomes (ITMOs)
    7. Delayed Reporting and Verification
  7. SUGGESTED RESPONSES TO THE FRAMEWORK’S DISCUSSION QUESTIONS
  8. I DON’T HAVE TIME TO READ THIS LONG DOCUMENT. WHAT SUBMISSIONS SHOULD I CONSIDER MAKING?
  9. CITATIONS
  10. ACRONYMS & GLOSSARY
  1. Environment and Climate Change Canada (ECCC), A Regulatory Framework – To Cap Oil and Gas Sector Greenhouse Gas Emissions, 7 December 2023.  Retrieved on 28 December 2023 from https://www.canada.ca/en/services/environment/weather/climatechange/climate-plan/oil-gas-emissions-cap/regulatory-framework.html
  2. Framework, p. 2.
  3. Environment and Climate Change Canada.  2030 Emissions Reduction Plan: Canada’s Next Steps for Clean Air and a Strong Economy.  Released 29 March 2022. Retrieved on 14 August 2022 from https://publications.gc.ca/site/eng/9.909338/publication.html
  4.  Framework, p. 5.
  5.  Framework, pp. 5 and 7-8.
  6.  ERP, pp. 89-90.
  7.  Framework, p. 5
  8.  Environment and Climate Change Canada, National Inventory Report, 1990-2019: Greenhouse Gas Sources and Sinks in Canada – Canada’s Submission to the United Nations Framework Convention on Climate Change, Part 1. p. 10, Figure ES-7.  Retrieved on 10 January 2024 from https://publications.gc.ca/collections/collection_2021/eccc/En81-4-2019-1-eng.pdf.  Note that the calculations of a given year’s GHG emissions for Canada can change over time.  For example, this 2021 National Inventory Report for Canada stated that Canada’s 2019 emissions were 730 Mt, whereas Canada’s 2022 National Inventory Report revised that figure to 739 Mt.
  9.  Environment and Climate Change Canada (ECCC), Options to Cap and Cut Oil and Gas Sector Greenhouse Gas Emissions to Achieve 2030 Goals and Net-Zero by 2050 – discussion document, 18 July 2022. (Hereafter the “Discussion Document”). Retrieved on 15 December 2023 from https://www.canada.ca/en/services/environment/weather/climatechange/climate-plan/oil-gas-emissions-cap/options-discussion-paper.html.
  10. Environment and Climate Change Canada, “How carbon pricing works”, retrieved 15 January, 2024 from https://www.canada.ca/en/environment-climate-change/services/climate-change/pricing-pollution-how-it-will-work/putting-price-on-carbon-pollution.html.
  11. Fraser Thompson, “To avoid climate catastrophe, Canada must account for its hidden emissions”, Canada’s National Observer, 27 July 2021.  Retrieved from https://www.nationalobserver.com/2021/07/27/opinion/canada-hidden-fossil-fuel-emissions-avoid-climate-catastrophe on 5 August 2022.  See also https://ecojustice.ca/to-avoid-climate-catastrophe-canada-must-account-for-its-hidden-emissions/, retrieved 5 August 2022.
  12. UNIPCC, “Revised 1996 IPCC Guidelines for National Greenhouse Gas Inventories: Reporting Instuctions – Common Reporting Framework.  Accessed via https://www.ipcc-nggip.iges.or.jp/public/gl/invs4.html. Retrieved 27 June 2022.
  13.  s. 92A(1) The Constitution Acts, 1867 to 1982.  Retrieved on 8 January 2024 from https://laws-lois.justice.gc.ca/eng/const/
  14.  s. 91(27) The Constitution Acts, 1867 to 1982.  Retrieved on 8 January 2024 from https://laws-lois.justice.gc.ca/eng/const/
  15.  Framework, p. 1.
  16.  Jason Markusoff, “Danielle Smith would never accept Ottawa’s oil emissions rules, no matter how flexible”, CBC News Online, 7 December 2023.  Retrieved on 10 January 2024 from https://www.cbc.ca/news/canada/calgary/danielle-smith-oil-gas-emissions-cap-reaction-unconstitutional-analysis-1.7052731
  17.  R. v. Hydro-Quebec [1997] 3 S.C.R. 213 at 215, per La Foreest, L’Heureux-Cube, Gonthier, Cory, and McLachlin JJ. (Headnote).  Retrieved on 27 December 2023 from https://www.canlii.org/en/ca/scc/doc/1997/1997canlii318/1997canlii318.html
  18.  For CO2 in particular, see Schedule I, Part 2, s. 65, Canadian Environmental Protection Act, 1999, S.C. 1999, c. 33.  For other GHGs, see Schedule I more generally.  Retrieved on 16 January 2024 from https://laws-lois.justice.gc.ca/eng/acts/c-15.31/FullText.html
  19.  Framework, p. 2.
  20.  Framework, p.3.
  21.  Framework, p. 3.
  22. On 18 July 2022, ECCC released Options to Cap and Cut Oil and Gas Sector Greenhouse Gas Emissions to Achieve 2030 Goals and Net-Zero by 2050 – Discussion Document.  Its release started an online public consultation that lasted until 30 September 2022.  The Discussion Document specifically stated “the government is seeking input on whether the cap should apply to natural gas transmission pipelines and petroleum refineries.”  [p. 17].  Of the 22 specific questions that ECCC asked for submissions on, Question #7 was “Should consideration be given to facility emission thresholds to set different approaches and requirements for small versus large emitters?” [p. 29].  Discussion Document retrieved on 8 January 2024 from https://www.canada.ca/en/services/environment/weather/climatechange/climate-plan/oil-gas-emissions-cap/options-discussion-paper.html
  23.  Framework, p. 3.
  24.  Framework, p. 12.
  25.  International Energy Agency, “The path to limiting global warming to 1.5 °C has narrowed, but clean energy growth is keeping it open”, 26 September 2023. https://www.iea.org/news/the-path-to-limiting-global-warming-to-1-5-c-has-narrowed-but-clean-energy-growth-is-keeping-it-open
  26.  Environment and Climate Change Canada, 2030 Emissions Reduction Plan: Canada’s Next Steps for Clean Air and a Strong Economy, 29 March 2022, p. 171. Retrieved on 16 January 2024 from  https://publications.gc.ca/collections/collection_2022/eccc/En4-460-2022-eng.pdf.
  27.  Framework, p. 6.
  28.  Framework, p. 6.
  29.  Framework, p. 3.
  30.  Framework, p. 3.
  31.  Framework, p. 4.
  32.  Framework, pp. 3-5.
  33.  ERP, pp. 89-90.
  34.  Environment and Climate Change Canada.  2030 Emissions Reduction Plan: Canada’s Next Steps for Clean Air and a Strong Economy.  Released 29 March 2022. Retrieved on 14 August 2022 from https://publications.gc.ca/site/eng/9.909338/publication.html
  35.  Framework, p. 5.
  36.  Environment and Climate Change Canada.  2030 Emissions Reduction Plan: Canada’s Next Steps for Clean Air and a Strong Economy.  Released 29 March 2022. Retrieved on 14 August 2022 from https://publications.gc.ca/site/eng/9.909338/publication.html
  37.  Percentages obtained by the number on ERP, pp. 89-90.
  38.  ERP, pp. 89-90.
  39.  Environment and Climate Change Canada (ECCC), Options to Cap and Cut Oil and Gas Sector Greenhouse Gas Emissions to Achieve 2030 Goals and Net-Zero by 2050 Discussion Document, 18 July 2022.  (Hereinafter the “Discussion Document”).  Retrieved on 15 December 2023 from https://www.canada.ca/en/services/environment/weather/climatechange/climate-plan/oil-gas-emissions-cap/options-discussion-paper.html
  40.  Discussion Document, p. 17.
  41.  Discussion Document, p. 29.
  42.  Environment and Climate Change Canada (ECCC), A Regulatory Framework – To Cap Oil and Gas Sector Greenhouse Gas Emissions, 7 December 2023, p. 2.
  43.  Environment and Climate Change Canada (ECCC), National Inventory Report – 1990-2019: Greenhouse Gas Sources and Sinks in Canada – Canada’s Submission to the United Nations Framework Convention on Climate Change, Part 1, p. 57, Table 2-12.
  44.  Framework, p. 4.
  45.  Framework, p. 5.
  46.  Framework, p. 5.
  47.  Framework, p. 7.
  48.  Framework, p. 5.
  49.  Environment and Climate Change Canada.  2030 Emissions Reduction Plan: Canada’s Next Steps for Clean Air and a Strong Economy.  Released 29 March 2022. Retrieved on 14 August 2022 from https://publications.gc.ca/site/eng/9.909338/publication.html
  50.  Environment and Climate Change Canada, National Inventory Report 1990-2021:  Greenhouse Gases Sources and Sinks in Canada – Canada’s submission to the United Nations Framework Convention on Climate Change – Executive Summary [Hereinafter “National Inventory Report 2021 ES”), p. 14, Table ES-2.  Retrieved on 1 January 2024 from https://publications.gc.ca/site/eng/9.816345/publication.html 
  51.  s. 7(2) Canadian Net-Zero Emissions Accountability Act, S.C. 2021, c. 22.  Retrieved on 1 January 2024 from https://laws-lois.justice.gc.ca/eng/acts/c-19.3/fulltext.html
  52.  NIR 2021 ES, p. 2.
  53.  Retrieved on 1 January 2024 from https://440megatonnes.ca/
  54.  Environment and Climate Change Canada, 2023 Progress Report on the 2030 Emissions Reduction Plan, December 2023.  Retrieved on 11 January 2024 from https://www.canada.ca/en/services/environment/weather/climatechange/climate-plan/climate-plan-overview/emissions-reduction-2030/2023-progress-report.html
  55.  Dave Sawyer et. al, Independent Assessment of Canada’s 2023 Emissions Reduction Plan Progress Report, December 2023.  p. 5.  Retrieved on 11 January 2024 from https://climateinstitute.ca/news/independent-assessment/
  56.  Regulations Amending the Regulations Respecting Reduction in the Release of Methane and Certain Volatile Organic Compounds (Upstream Oil and Gas Sector) Regulatory Impact Analysis Statement, Canada Gazette Part I, Vol. 157, No. 50, p. 4006.  Retrieved on 25 December 2023 from https://www.gazette.gc.ca/rp-pr/p1/2023/index-eng.html
  57.  Elise von Scheel, “Oil and gas industry could get more time to meet 2030 emissions targets, minister said”, CBC News, 23 July 2022.  Retrieved on 16 December 2023 from https://www.cbc.ca/news/canada/calgary/oil-gas-emissions-reduction-guilbeault-climate-vonscheel-1.6528307?__vfz=medium%3Dsharebar
  58.  Pathways Alliance Website, Retrieved on 11 January 2024 from https://pathwaysalliance.ca/net-zero-initiative/planned-phases/#phase-one
  59.  Retrieved on 11 January 2024 from https://www.newswire.ca/news-releases/oil-sands-pathways-alliance-outlines-three-phase-plan-to-achieve-goal-of-net-zero-emissions-881120319.html
  60.  Janetta McKenzie & Scott MacDougall, “Comparing Canadian and American Financial Incentives for CCUS”, Canadian Climate Institute and the Pembina Institute, March 2023.  Retrieved on  11 January 2024 from https://climateinstitute.ca/wp-content/uploads/2023/03/comparing-canadian-and-american-incentives-ccus-oil-sector.pdf
  61.  Pembina Institute, Waiting to Launch 2022 year-end update.  Retrieved on 16 December 2023 from https://www.pembina.org/reports/waiting-to-launch-update-q4-infographic.pdf
  62.  Gordon Laxer, Posing as Canadian: How Big Foreign Oil captures Canadian energy and climate policy, December 2021, p. 4.  Retrieved on 16 December 2023 from https://canadians.org/resource/bigforeignoil/
  63. Retrieved on 16 December 2023 from https://pathwaysalliance.ca/who-we-are/our-organization/
  64.  Pembina Institute, Waiting to Launch 2022 year-end update.  Retrieved on 16 December 2023 from https://www.pembina.org/reports/waiting-to-launch-update-q4-infographic.pdf
  65.  Pembina Institute, “Waiting to Launch 2023 mid-year update”, Retrieved on 11 January 2024 from  https://www.pembina.org/reports/waiting-to-launch-update-q2-2023-infographic.pdf
  66.  UNIPCC, AR6 Synthesis Report, Headline Statements, 2023. Retrieved January 14, 2024 from https://www.ipcc.ch/report/ar6/syr/resources/spm-headline-statements/.
  67.  International Energy Agency, “The path to limiting global warming to 1.5 °C has narrowed, but clean energy growth is keeping it open”, 26 September 2023. https://www.iea.org/news/the-path-to-limiting-global-warming-to-1-5-c-has-narrowed-but-clean-energy-growth-is-keeping-it-open
  68.  SEI, Climate Analytics, E3G, IISD, and UNEP. (2023). The Production Gap: Phasing down or phasing up? Top fossil fuel producers plan even more extraction despite climate promises. Stockholm Environment Institute, Climate Analytics, E3G, International Institute for Sustainable Development and United Nations Environment Programme. https://productiongap.org/wp-content/uploads/2023/11/PGR2023_web_rev.pdf. 
  69.  Framework, p. 12.
  70.  Framework, p. 1
  71.  United Nations Press Release, “COP28 Agreement Signals “Beginning of the End” of the Fossil Fuel Era”, 13 December 2023.  Retrieved on 4 January 2024 from https://unfccc.int/news/cop28-agreement-signals-beginning-of-the-end-of-the-fossil-fuel-era
  72.  Framework, p. 7.
  73.  Framework, p. 7.
  74.  United Nations Intergovernmental Panel on Climate Change, Working Group III contribution to the Sixth Assessment Report, Summary for Policy Makers, 2022, p 38.
  75.  United Nations Intergovernmental Panel on Climate Change, Working Group III contribution to the Sixth Assessment Report, Summary for Policy Makers, 2022, p 38.
  76.  United Nations Intergovernmental Panel on Climate Change, Working Group III contribution to the Sixth Assessment Report, Summary for Policy Makers, 2022, p 38.
  77.  Framework, p. 7.
  78.  Framework, p. 10.
  79. Framework, p. 9.
  80.  Page 10 of the Framework states, “When selecting the appropriate enforcement response, ECCC officers will consider each instance of noncompliance in accordance with the Compliance and Enforcement Policy for the Canadian Environmental Protection Act, 1999 (CEPA).” The Policy lists the following potential enforcement actions: warnings, directions to address unauthorized emissions, fines, compliance orders, court injunctions, criminal prosecution (can result in fines, imprisonment, court orders), environmental protection alternative measures, and civil suits to recover costs.
  81.  Center for Climate and Energy Solutions, “Cap and Trade Basics”, retrieved on January 14, 2024 from https://www.c2es.org/content/cap-and-trade-basics/.
  82.  Framework, p. 7.
  83.  Gouvernement du Québec, Ministère de l’Environnement, de la Lutte contre les changements climatiques, de la Faune et des Parcs, “The Carbon Market, a Green Economy Growth Tool!”, retrieved on January 14, 2024 from https://www.environnement.gouv.qc.ca/changementsclimatiques/marche-carbone_en.asp#how.
  84.  California Air Resources Board, Compliance and Transfers Guidance, “Preparing for the 2021 Annual Compliance Obligation”, August 1, 2022, p 1. https://ww2.arb.ca.gov/sites/default/files/2022-08/citss_compliance_2022.pdf.
  85.  Participating states include Connecticut, Delaware, Maine, Maryland, Massachusetts, New Hampshire, New Jersey, New York, Rhode Island, Vermont, and Virginia. Pennsylvania is expected to join soon. Center for Climate and Energy Solutions, “Regional Greenhouse Gas Initiative (RGGI)”, retrieved on January 14, 2024 from https://refresh-stg-c2es.pantheonsite.io/content/regional-greenhouse-gas-initiative-rggi/.
  86.  Companies can buy credits to emit additional GHGs for an amount equal to 20% of their allowances.
  87.  UNIPCC, Working Group III contribution to the Sixth Assessment Report of the Intergovernmental Panel on Climate Change,  (IPCC AR6 WG III), Summary for Policymakers, 2022, p. 17.
  88.  UNIPCC, AR6 Synthesis Report, Headline Statements, 2023. Retrieved January 14, 2024 from https://www.ipcc.ch/report/ar6/syr/resources/spm-headline-statements/.
  89.  The Minister of Environment and Climate Change’s Mandate Letter included an O&G sector cap in 2021. The cap will be implemented in 2026. Retrieved 3 January 2023 from https://www.pm.gc.ca/en/mandate-letters/2021/12/16/minister-environment-and-climate-change-mandate-letter.
  90.  Framework, p. 8.
  91.  Framework, p. 2.
  92.  California’s cap-and-trade system came into force in 2013 and is currently authorized to run until 2030. Centre for Climate and Energy Solutions, “California Cap and Trade”.  Retrieved on 5 January 2024 from https://www.c2es.org/content/california-cap-and-trade/.
  93.  Cart, Julie, “Experts – once again — tell Senate panel that California’s key climate change strategy is flawed”, in CalMatters, February 23, 2022.  Retrieved on 5 January 2024 from https://calmatters.org/environment/2022/02/california-climate-cap-trade/
  94.  California Legislative Analyst’s Office, “Cap-and-Trade Extension: Issues for Legislative Oversight”, December 12, 2017.  Retrieved on 5 January 2024 from  https://lao.ca.gov/Publications/Report/3719
  95.  2021 Annual Report of the Independent Emissions Market Advisory Committee to the California State Senate Standing Committee on Budget and Fiscal Review, 4 February 2022.  Retrieved on 17 January 2024 from https://sbud.senate.ca.gov/sites/sbud.senate.ca.gov/files/2021-IEMAC-Annual-Report.pdf
  96.  Julie Cart, “Checking the math on cap and trade, some experts say it’s not adding up”, Cal Matters, 22 May 2018.  Retrieved on 17 January 2024 from https://calmatters.org/environment/2018/05/checking-the-math-on-cap-and-trade-some-experts-say-its-not-adding-up/
  97.  Julie Cart, “Checking the math on cap and trade, some experts say it’s not adding up”, Cal Matters, 22 May 2018.  Retrieved on 17 January 2024 from https://calmatters.org/environment/2018/05/checking-the-math-on-cap-and-trade-some-experts-say-its-not-adding-up/
  98.  Framework, page 8.
  99.  Danny Cullenward and David G. Victor.  Making Climate Policy Work (Cambridge, UK: Polity Press, 2020), pp. 125-126.
  100.  Framework, p. 8.
  101.  Environment and Climate Change Canada, National Inventory Report 1990-2020: Greenhouse Gas Sources and Sinks in Canada  – Canada’s Submission to the United Nations Framework Convention on Climate Change.  p. 67, Table 2-12. Retrieved on 7 January 2024 from https://publications.gc.ca/site/eng/9.506002/publication.html
  102.  Environment and Climate Change Canada, National Inventory Report 1990-2020: Greenhouse Gas Sources and Sinks in Canada  – Canada’s Submission to the United Nations Framework Convention on Climate Change.  p. 12, Figure ES-6.  Retrieved on 7 January 2024 from https://publications.gc.ca/site/eng/9.506002/publication.html
  103.  Data Source:  Environment and Climate Change Canada, National Inventory Report: 1990-2019: Greenhouse Gas Sources and Sinks in Canada – Canada’s Submission to the United Nations Framework Convention on Climate Change, Part 3, p. 11, Table A10-2.  Retrieved on 7 January 2024 from https://publications.gc.ca/site/eng/9.506002/publication.html
  104.  Environment and Climate Change Canada, National Inventory Report 1990 to 1921: Greenhouse Gas Sources and Sinks in Canada – Canada’s Submission to the United Nations Framework Convention on Climate Change.  p. 12, Table ES-2.
  105.  Framework, p. 8.
  106.  Meghan Potkins, “Trudeau proposes tax credit to cover 50% of carbon capture technology cost”, The Financial Post, 7 April 2022.  Retrieved on 7 January 2024 from https://financialpost.com/commodities/energy/oil-gas/trudeau-proposes-tax-credit-to-cover-50-of-carbon-capture-technology-cost
  107.  Office of the Auditor General of Canada, Reports of the Commissioner of the Environment and Sustainable Development to the Parliament of Canada, Report 4, Emissions Reduction Fund—Natural Resources Canada, November 2021, pp. 2-5.  Retrieved on 7 January 2024 from https://www.oag-bvg.gc.ca/internet/English/parl_cesd_202111_04_e_43912.html
  108.  Framework, p. 8.
  109.  ECCC, “Canada’s Greenhouse Gas Offset Credit System”.  Retrieved on 4 January 2024 from https://www.canada.ca/en/environment-climate-change/services/climate-change/pricing-pollution-how-it-will-work/output-based-pricing-system/federal-greenhouse-gas-offset-system.html
  110.  Gurgel, Angelo, “Carbon Offsets”, Massachusetts Institute of Technology Climate Portal, November 8, 2022. Retrieved January 7, 2024 from https://climate.mit.edu/explainers/carbon-offsets.
  111.  Richard Conniff, “Carbon Offsets: The Indispensable Indulgence”, YaleEnvironment360, 26 September 2008.  Retrieved on 4 January 2024 from https://e360.yale.edu/features/carbon_offsets_the_indispensable_indulgence
  112.  Gabbatiss, Josh, Daisy Dunne,  Aruna Chandrasekhar,  Orla Dwyer,  Molly Lempriere,  Yanine Quiroz,  Ayesha Tandon and Dr Giuliana Viglione, “In-depth Q&A: Can ‘carbon offsets’ help to tackle climate change?”, CarbonBrief, 24 September 2023. Retrieved January 15, 2024 from https://interactive.carbonbrief.org/carbon-offsets-2023/?utm_content=buffer9c29a&utm_medium=social&utm_source=twitter.com&utm_campaign=buffer  
  113.  Arthur Neslen, “‘Green’ dam linked to killings of six indigenous people in Guatemala”, The Guardian, 26 March 2015.  Retrieved 15 January 2024 from https://www.theguardian.com/environment/2015/mar/26/santa-rita-green-dam-killings-indigenous-people-guatemala
  114.  Cullenward, Badgley, and Chay, “Carbon offsets are incompatible with the Paris Agreement”, One Earth 6 (Cell Press Open Access), 15 September 2023, pp. 1085-1086.  Retrieved on 13 January 2024 from https://www.cell.com/one-earth/fulltext/S2590-3322(23)00393-7?_returnURL=https%3A%2F%2Flinkinghub.elsevier.com%2Fretrieve%2Fpii%2FS2590332223003937%3Fshowall%3Dtrue
  115.  Environment and Climate Change Canada, Compendium of Federal Offset Protocols. Version 3.0, December 2023, pp. 2-3.  Retrieved on 6 January 2024 from https://www.canada.ca/en/environment-climate-change/services/climate-change/pricing-pollution-how-it-will-work/output-based-pricing-system/federal-greenhouse-gas-offset-system/compendium-protocols.html
  116.  Richard Conniff, “Carbon Offsets: The Indispensable Indulgence”, YaleEnvironment360, 26 September 2008.  Retrieved on 4 January 2024 from https://e360.yale.edu/features/carbon_offsets_the_indispensable_indulgence
  117.  S&P Global, “Absolute Greenhouse Gas Emissions from Canadian Oil Sands Did Not Increase in 2022 Even as Production Grew”, 9 August 2023.  Retrieved on 5 January 2024 from https://press.spglobal.com/2023-08-09-Absolute-Greenhouse-Gas-Emissions-from-Canadian-Oil-Sands-Did-Not-Increase-in-2022-Even-as-Production-Grew#:~:text=The%20S%26P%20Global%20Commodity%20Insights,Commodity%20Insights%20estimates%20are%20available.
  118.  United States Environmental Protection Agency, “Greenhouse Gases Equivalencies Calculator – Calculations and References”.  Retrieved on 5 January 2024 from https://www.epa.gov/energy/greenhouse-gases-equivalencies-calculator-calculations-and-references#:~:text=The%20average%20carbon%20dioxide%20coefficient,gallon%20barrel%20(EPA%202022).
  119.  The Constitution Acts of Canada, 1867-1982, s. 92A.  Accessed at https://laws-lois.justice.gc.ca/eng/const/page-3.html#h-19 on 11 August 2022.
  120.  s. 91(27) The Constitution Acts, 1867 to 1982.  Retrieved on 8 January 2024 from https://laws-lois.justice.gc.ca/eng/const/
  121.  Badgley et al, “Systematic over-crediting of forest offsets”, Global Change Biology, 21 October 2021.  (Abstract).  Retrieved on 6 January 2024 from https://onlinelibrary.wiley.com/doi/10.1111/gcb.15943
  122.  Probst et al, “Systemic review of the actual emissions reductions of carbon offset projects across all major sectors”, Research Square, 27 July 2023.  (Abstract.)  Retrieved on 6 January 2024 from https://assets.researchsquare.com/files/rs-3149652/v1/27c5b6ec-75a0-4a5a-84c6-e3e5e30e1cb8.pdf?c=1690482609 via https://interactive.carbonbrief.org/carbon-offsets-2023/?utm_content=buffer9c29a&utm_medium=social&utm_source=twitter.com&utm_campaign=buffer
  123.  Weston, Phoebe and Patrick Greenfield, “Revealed: more than 90% of rainforest carbon offsets by biggest certifier are worthless, analysis shows”, The Guardian, January 18, 2023. Retrieved January 15, 2024 from https://www.theguardian.com/environment/2023/jan/18/revealed-forest-carbon-offsets-biggest-provider-worthless-verra-aoe
  124.  Gabbatiss, Josh, Daisy Dunne,  Aruna Chandrasekhar,  Orla Dwyer,  Molly Lempriere,  Yanine Quiroz,  Ayesha Tandon and Dr Giuliana Viglione, “In-depth Q&A: Can ‘carbon offsets’ help to tackle climate change?”, CarbonBrief, September 24, 2023. Retrieved January 15, 2024 from https://interactive.carbonbrief.org/carbon-offsets-2023/?utm_content=buffer9c29a&utm_medium=social&utm_source=twitter.com&utm_campaign=buffer 
  125.  Framework, p. 9.
  126.  United Nations Framework Convention on Climate Change (UNFCC) Secretariat, “Article 6.4 Mechanism”, Retrieved 7 January 2024 from https://unfccc.int/process-and-meetings/the-paris-agreement/article-64-mechanism.
  127.  United Nations Framework Convention on Climate Change (UNFCC) Secretariat, “Article 6.4 Mechanism”, Retrieved 7 January 2024 from https://unfccc.int/process-and-meetings/the-paris-agreement/article-64-mechanism.
  128.  United Nations Development Programme (UNDP), “How Article 6 powers global climate cooperation?, October 11, 2023. Retrieved 7 January 2024 from 

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