Part 2 · Ghost Lives
Where Stacking Ends
Part 2 of Ghost Lives. Alberta quasi-stacks into BC; BC stacks into the Clean Fuel Regulations; the molecule works once while the paper assigns it multiple lives.
Topic: Alberta
Part 7 · The TIER Files
Companies the Board Pays Itself
Part 7 of The TIER Files. Fifteen years of remuneration notes: an agency run entirely by board-reporting contractors, a 93 per cent restatement nobody explained, and a payment stream to management-owned companies that never stopped.
Nineteen Recommendations
An essay from the Auditor General's recommendation tracker. Nineteen outstanding items at Environment and Protected Areas became thirteen, and two of those thirteen are recommendations the department has said it will not implement.
Part 6 · The TIER Files
Small World
Part 6 of The TIER Files. A documented map of board seats, funded companies, and Trusted Partners: the pipeline from the ecosystem to the boardroom, and the disclosure architecture that is supposed to make a small world safe.
Eighty Cents of the Dollar
Audited statements show the NRCB putting roughly four of every five operating dollars into confined feeding regulation, funded by Environment and Protected Areas transfers, with a callable cash surplus from appropriated money.
What ERA Announced
An essay from the ledger. ERA's project database and press archive show the lifetime commitment figure washing out its own failures, and put a floor under the gross amount the program has announced.
The Missing Year
An essay from the ledger. Every CCEMC and ERA annual report contains audited financial statements, except one, and the gap sits in the middle of every series this site has published.
Part 5 · The TIER Files
Paid in Alberta, Claimed Everywhere
Part 5 of The TIER Files. Alberta admits RNG attributes leave the province, TIER money still funds the plants, and the public file shows no ledger that would stop a tonne from being claimed twice.
Part 4 · The TIER Files
Float
Part 4 of The TIER Files. Sixteen years of statements show roughly 55 to 60 cents of every committed dollar has ever reached a project, and the headline number quietly absorbs its own failures.
Part 3 · The TIER Files
From Fund to Bank
Part 3 of The TIER Files. ERA's GIC ladder runs to 2027, its interest income topped half its grant revenue, and the province wrote a clawback clause that says everything.
Part 2 · The TIER Files
Eight-Million-Dollar Regulator
Part 2 of The TIER Files. The provincial branch regulating a multi-billion-dollar carbon market runs on less than the interest income of the agency holding the grant money.
Part 1 · The TIER Files
A Billion-Dollar Detour
Part 1 of The TIER Files. Four years of audited statements show Alberta's industrial carbon fund sent $1.85 to general revenue for every dollar it granted to emissions reduction.
Series
The TIER Files
An ongoing investigation into Alberta's Technology Innovation and Emissions Reduction (TIER) system: the carbon-pricing regime that collects billions from industrial emitters and spends most of it somewhere else.