Q-2, r. 46.1 - Regulation respecting a cap-and-trade system for greenhouse gas emission allowances

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19.0.1. An emitter referred to in section 2.1 is bound, in accordance with the terms and conditions in this Chapter, to cover each tonne CO2 equivalent of the verified emissions of an establishment referred to in that section, as the case may be,
(1)  until 31 December of the last year of the compliance period during which the emitter informs the Minister, not later than 1 September of that last year, of its intent to request that the Minister cancel its registration in the system;
(2)  until 31 December of the year following the year during which GHG emissions are equal to or exceed the emissions threshold;
(3)  until 31 December following the third consecutive emissions reporting for which the emissions of that establishment are below the reporting threshold referred to in section 6.1 of the Regulation respecting mandatory reporting of certain emissions of contaminants into the atmosphere (chapter Q-2, r. 15).
The emitter is bound by the obligation provided for in the first paragraph as of the following dates:
(1)  where the emitter’s registration in the system is done on or before 1 September of a given year, as of 1 January following that date;
(2)  where the emitter’s registration in the system is done after 1 September of a given year, as of 1 January of the second year following the year of registration in the system.
1125-2017O.C. 1125-2017, s. 25.