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Table 6
Summary of provincial legislations relevant to sulphur content in heavy fuel oil

Province	Act Regulation / By-Law	Regulation adoption	Maximum sulphur content (percent by mass unless otherwise specified)
Newfoundland and Labrador	Environmental Protection Act Air Pollution Control Regulations	2004	With Best Achievable Technology: 3.0%, and 2.0% on an annual basis. Without Best Achievable Technology: 2.2%, and 2.0% on an annual basis.
Nova Scotia	Environment Act Air Quality Regulations	2005	2.2% by mass, and 2.0% on an annual basis.
New Brunswick	Clean Air Act Air Quality Regulation	1983 (amended 1990 and 1998)	No. 4 - 1.5 % No. 5 - 2.0% No. 6b - 3.0 % No. 6c - 3.0%
Quebec	Environment Quality Act Quality Regulation	1981	Intermediate Oil: 1.0% Heavy Oil: 2.0%
	Environment Quality Act Quality Regulation	Proposed Nov. 2005	1.5% as of March 1, 2006 (no limit if facility has sulphur recovery; 1% equivalent limit for refineries simultaneously using lower sulphur fuel)
	By-Law 90, Montreal Urban Community	1987	No. 6 = 1.25% to 1.4%
Ontario	Environmental Protection Act Regulation 194, Industry Emissions – Nitrogen Oxides and Sulphur Dioxide	1970 2005	Sulphur dioxide for regulated sectors and facilities. Reductions that can be achieved through lower sulphur HFO have been incorporated: assumes 1% HFO use by iron & steel and pulp & paper sectors by 2010.
	Regulation 361, Sulphur Content of Fuels (Metro Toronto only)	(amended 1980, 1990 and 1999)	1.5%
	Regulation 338, Boilers Regulation	1986 (amended 1999)	1.0% ; and sulphur content providing a maximum rate of wet sulphate deposition of 0.1 kilogram per hectare per year (in areas set out in Schedule). Regulation applies to boilers (equipment used for producing hot water or steam) using fuel oil or coal as fuel and excludes: boilers at OPG electric generating stations, boilers in dwellings housing max 3 families, buildings using natural gas or No. 2 oil; and holders of certificate of approvals where resulting emissions correspond to burning 1% sulphur in fuel.
British Columbia	*Waste Management Act* Sulphur Content of Fuel Regulation	1989	1.1%
Source: Environment Canada, Clean Air Online, Sulphur in Liquid Fuels 2004 (accessed on June 20, 2007).