Here is a link to a Quebec government page about its carbon market, it is in french but it is also available in english. 
There are several links within the page, you will have to navigate through.

It says ;
In 2013, Quebec established a cap-and-trade system for greenhouse gas emission rights to fight climate change (SPEDE). 
In 2014, Quebec linked its system to that of California, creating the largest carbon market in North America and the first to
be designed and managed by subnational governments of different countries.

The actors who take part in the SPEDE
The carbon market targets the following companies (emitters):

• Industrial establishments that emit 25,000 metric tons of CO2 equivalent (tm CO2 eq.) or more 

 per year (aluminum plants, cement plants, refineries, chemical plants, steel mills, mines, etc.); 

• Producers and importers of electricity, whose GHG emissions associated with the production of 

 this electricity equal or exceed 25,000 tm eq. CO2 per year; 

• Distributors of fuels and fuels used in Quebec (gasoline, diesel, propane, butane, kerosene, coal coke,

 petroleum coke, coal, still gas, ethanol, biodiesel, biomethane, natural gas and heating oil). 

Distributors must cover GHG emissions attributable to the use of the products they distribute; 

• Industrial installations that declare annual emissions equal to or greater than 10,000 tm eq. 

 CO2, but below the compliance threshold of 25,000 tm eq. CO2, who wish to become emitters subject to the SPEDE.

Hope this helps.