Project Plan Submission Documentation for Projects with a FEED or FEED Equivalent Study, or Construction Ready or Under Construction

A complete record of the fundamental principles and decision-making process behind critical design choices to fulfill the CCUS project requirements, as applicable to the type of project, including, but not limited to:

• Project objectives and scope of work including project requirements, deliverables, and project ownership if multiple CCUS value chain segments are involved
• Design report listing principles, assumptions, rationale, criteria, and considerations used for calculations and decisions required during design, as well as major design decisions
• Operational philosophies
• Technical specifications and applicable industry codes and standards
• Key Performance Indicators (KPIs) (i.e., CO₂ capture rate and purity, pipeline and/or storage capacity; amount of CO₂ utilized in concrete, steam and/or electricity consumption, CO₂ avoided or other project-specific KPIs)
• Budget and schedule allocation
• Other relevant design assessments
• All design documents must be certified by the engineering (EPC) firm representing the taxpayer; ensuring completeness across key design documents.

Standard engineering diagram(s) labeled according to standard engineering practices showing all relevant elements, as applicable to the type of project, including, but not limited to:

• Major and key ancillary process equipment and components (e.g., reactors, separators, columns, boilers, coolers, heat exchangers, mixers, compressors, pumps, and vessels)
• Process piping indicating flow directions
• Equipment heat and energy duties
• Critical streams’ conditions, such as pressure, temperature, mass flow rate, and applicable heat/power duties (normal values only)– if not shown on the PFDs, provide this information in an accompanying flow summary table

PFDs must clearly indicate process and ownership boundaries, if applicable, and ensure all equipment labels/IDs are consistent across all engineering documents.

Standard engineering diagram(s) labeled according to standard engineering practices, showing, as applicable to the type of project, but not limited to:

• All utility streams (e.g., water supply and return, steam, condensate, fuel, air, nitrogen, hot and cold oil systems, blow-down, refrigerant, and flare)
• Equipment required to deliver utilities to the CCUS plant (demarcate existing and new equipment)
• Process piping indicating flow directions
• Critical operational data, such as pressure, temperature, mass flow rate, and applicable heat/power duties (normal values only) – if not shown on the UFDs, provide this information in an accompanying flow summary table

UFDs must clearly indicate process and, if applicable, ownership boundaries, and ensure all equipment labels/IDs are consistent across all engineering documents.

Standard engineering P&ID diagrams labelled with standard engineering symbols and notation, showing, as applicable to the type of project, but not limited to:

• Equipment with names and numbers
• All valves and their identifications
• Process piping, sizes, and identification, as well as signal lines
• Flow directions
• Control equipment, inputs and outputs, interlock
• Instrumentation with designations
• Equipment name (including dual-use equipment), ID number and reference P&ID drawing number, clearly aligned with the corresponding equipment in the CCUS Tax Credit Property List

P&IDs must clearly indicate process and, if applicable, ownership boundaries and ensure all equipment labels/IDs are consistent across all engineering documents.

• Dual-use equipment IDs from the drawing(s) must be listed in the appropriate tabs of the Property list.

Major equipment package list, including, as applicable to the type of project, but not limited to:

• A list of included equipment, suppliers, and make/type/model and size/class details, as well as instrumentation
• Description of function for each piece of equipment
• Associated drawing, e.g., PFD, UFD, P&ID or electrical one-line, number for each equipment and the equipment ID in the drawing
• Labelling of all equipment by the corresponding equipment ID from the CCUS Tax Credit Property List
• Dual-use equipment clearly labeled with the corresponding CCUS factor
• Description and details of ancillary equipment and systems associated with each major equipment

A complete energy and material balance for all streams referenced in the PFDs and UFDs, including, but not limited to:

• Stream numbers, conditions (pressure, temperature, mass flow rate, and heat/power duties - normal values only), and phases (gas, liquid or solid)
• Stream composition: individual component flow rates

Standard electrical one-line representative drawings of the electric power system of the planned CCUS process, as applicable to the project, including, but not limited to:

• Single-line representation of the electrical distribution system
• Power sources, including generators, transformers, and utility connections
• Main circuit breaker, feeder circuit breaker, main fuse, switchers, relays, bus bar, and protective device with rating and specifications
• Power transformer, current/potential transformers
• Transformer for control system
• All mains and load cables
• All substations
• Critical equipment voltages
• Connections with other systems
• Identification codes/numbers for all major equipment aligning with equipment IDs from CCUS Tax Credit Property List

Electrical one-line diagrams must clearly indicate process and, if applicable, ownership boundaries, as well as boundaries between existing and planned CCUS and dual-use equipment. Ensure all equipment labels/IDs are consistent across all engineering documents.

Standard civil engineering drawings showing the location and plans for the construction of required civil work, including, but not limited to:

• Buildings (current and proposed)
• Pipeline rights-of-way
• Berms
• Any roads, parking areas or sidewalks
• Site plans must clearly indicate process and, if applicable, ownership boundaries, and ensure all equipment labels/IDs are consistent across all engineering documents.

An itemized Class 3 (for projects at FEED stage) or Class 1 (for projects under construction) list of capital costs including, but not limited to:

• Cost of acquiring the property
• Costs incurred to put the property into service
• Materials, labour, and overhead costs reasonably attributable to the property

Refer to the Association for the Advancement of Cost Engineering (AACE) Class system for cost estimation classification.

A project summary level 3 schedule that spans the entire project duration and includes all, but not limited to:

• Major milestones
• Major elements of design
• Engineering
• Procurement
• Construction
• Testing
• Commissioning

A completed CCUS Tax Credit Property List to be provided with the project plan submission form.

An itemized property list to (or already) be purchased, constructed, and installed for the CCUS and dual-use facilities, including:

• Process equipment
• Mechanical equipment
• Utility equipment
• Electrical equipment and instrumentation
• Buildings and structures

Enter all equipment, buildings, and structures from engineering drawings that needs to be considered for the CCUS ITC in appropriate tab(s) of the CCUS Tax Credit Property List.

For each item, clearly indicate:

• The type of equipment, its purpose, and its ID from PFDs, UFDs, P&IDs, electrical one-line diagrams, and/or site plans.
• References (e.g., drawing numbers) from PFDs, UFDs, P&IDs, electrical one-line diagrams, and/or site plans.

Ensure all references are consistent across drawings, tables and lists.

For each dual-use equipment, building or structure, provide the appropriate ID and, as applicable, CCUS factor (dual-use factor).

Provide an itemized list of all dual-use equipment, buildings, and structures to be purchased, constructed, and installed for dual-use facilities.

Submit a document showing the detailed calculations of the reported dual-use and/or CCUS factors for each dual-use property (equipment, building or structure). Each dual-use property must be clearly identified by its ID, ensuring consistency across all documents.

For each calculation:

• Reference every number used from appropriate documents within the application package that reflect information available at the current project stage.
• Clearly associate the calculated dual-use and/or CCUS factors with the corresponding property listed in the appropriate tabs of the CCUS Tax Credit Property List.

Details of these calculations are available in NRCan's CCUS ITC Technical Guidance Document.

Statements of fact, to be included within the project plan submission, that clearly:

• Highlight that sufficient pore space in dedicated geological storage will be (for projects at FEED stage) or has been (for projects under construction) allocated or secured for sequestering CO₂ from the CCUS project.
• Specify the targeted dedicated geological storage site(s), where CO₂ will be sequestrated.
• State the rate of CO₂ sequestration (in tonnes per year), total mass of CO₂, and time interval at which CO₂ will be sequestrated in the dedicated geological storage site(s).
• Additional proofs may be required by CRA, see After you claim.

Statements of fact, to be included within the project plan submission, must clearly:

• Confirm that at least 60% of the captured CO₂ injected into concrete through the planned CO₂ utilization process is mineralized and permanently stored in the concrete.
• State rate of CO₂ sequestration (in tonnes per year), total mass of CO₂, and time interval at which CO₂ will be used in qualified concrete storage process(es).

Additional proofs may be required by CRA, see After you claim.

For projects at FEED stage, statements of fact, to be included within the project plan submission, clearly confirming that:

• An agreement is/will be in place to receive captured CO₂ for transport and/or eligible use, or
• An agreement is/will be in place to provide captured CO₂ for transport and/or eligible use.

For projects under construction, relevant documents signed by all parties involved in the CCUS value chain outlining the agreement for the CCUS Tax Credit claimants to:

• Receive captured CO₂ for transport and/or eligible use, or

Provide captured CO₂ for transport and/or eligible use.

Complete CO₂ Eligibility Template (available in the submission portal), indicating the quantity of captured CO₂ that the project is expected to support for storage or use (include eligible use and ineligible use), in each calendar year over its total CCUS project review period.

Refer to CCUS ITC legislation for definitions of “eligible use” and “ineligible use”.