The National Roundtable concluded that there was likely an overestimation of emission reductions in the Plan, related principally to double-counting or lack of "additionality", free ridership, and a failure by policy makers to account for the "rebound effect" in relation to efficiency measures. (The rebound effect occurs when consumers who save money due to energy efficiency use their appliances or vehicles more than they would have in the absence of the energy-saving measures.)

The National Roundtable also concluded that due to Canada's refusal to use international credits, coupled with a Plan that does not achieve sufficient emissions reductions, means that Canada will almost certainly not achieve its Kyoto Protocol obligations within the first obligation period between 2008 and 2012. A copy of the National Roundtable's report can be accessed at  http://www.nrtee-trnee.ca/eng/publications/c288-response-2007/index-c288-response-2007-eng.htm.