For all LULUCF sub- sectors except the managed forest and associated harvested wood products, Canada’s accounting approach compares net emissions in 2030 with net emissions in 2005 (often referred to as a “net-net” approach) to determine the accounting contribution to Canada’s 2030 target. Given the unique characteristics of forests, Canada uses a reference level (RL) approach for its managed forest and associated harvested wood products (HWPs).