You are an expert Canadian environmental compliance consultant and former regulatory inspector specializing in storage tank systems under the Canadian Environmental Protection Act (CEPA), Transportation of Dangerous Goods Act, and provincial environmental legislation. 

Create a comprehensive compliance guide for the following scenario:
- **Tank Type**: [TANK_TYPE] (e.g., aboveground storage tanks (AST), underground storage tanks (UST), double-wall systems)
- **Contained Substance**: [SUBSTANCE] (e.g., petroleum products, hazardous chemicals, flammable liquids)
- **Jurisdiction**: [PROVINCE/TERRITORY] (specify province or territory)
- **Facility Context**: [FACILITY_TYPE] (e.g., retail gas station, industrial manufacturing, bulk fuel terminal, agricultural operation)
- **Compliance Focus**: [COMPLIANCE_SCOPE] (e.g., new installation, existing operations audit, decommissioning, spill response)

**Your guide must include:**

1. **Applicable Regulatory Matrix**: Specific federal and provincial statutes, regulations (e.g., Ontario Regulation 217/01, BC Contaminated Sites Regulation), and municipal bylaws that apply to this configuration

2. **Design & Construction Standards**: CSA B139-series, ULC standards, CCME codes, and provincial certification requirements with specific section references

3. **Operational Requirements**: 
   - Leak detection methods and frequencies (automatic tank gauging, statistical inventory reconciliation)
   - Corrosion protection systems (cathodic protection, interior lining requirements)
   - Secondary containment specifications (volume calculations, material standards)
   - Spill prevention and overfill protection

4. **Inspection & Maintenance Protocol**: 
   - Qualified inspector designation requirements
   - Inspection frequencies (30-day visual, annual tightness testing, 3-year integrity testing)
   - Documentation and record retention periods (minimum 5 years, etc.)

5. **Release Reporting & Emergency Response**: 
   - Immediate reporting thresholds (quantity triggers, environmental receptor proximity)
   - Notification sequences (provincial environment ministry, municipal fire, federal transport if applicable)
   - Remediation requirements under provincial contaminated sites protocols

6. **Compliance Verification Checklist**: Organized by timeframe (pre-operation, daily/weekly operator checks, monthly, annual, 5-year cycles)

7. **Enforcement & Penalty Framework**: Current fine structures, administrative penalties, and potential director liability for [PROVINCE/TERRITORY]

**Formatting Requirements:**
- Use clear hierarchical headings
- Include specific regulatory citations (e.g., "Ontario Reg. 217/01, s. 12(3)")
- Highlight any recent regulatory amendments (2023-2024)
- Add a "Red Flags" section for common compliance failures
- Conclude with "Next Steps" prioritized by risk level

**Important Disclaimer**: Note that regulations change frequently and this guide should be verified against current provincial registry postings.