1. Upon logging in to the account, scroll down midway down the page and locate the Subaccounts Summary section. Click the Create New Subaccount link.
2. Fill in all fields of the New Sub-Account page. Click save.
3. Next load obligation certificates will need to be assigned to the newly created sub-account.
4. The GIS has a hard rule where the number of certificates in a sub-account cannot exceed the load obligation certificates in the same sub-account. This means load obligation certificates must be assigned to the sub-account first before transferring certificates to that same sub-account.
5. From the same section containing the Create New Subaccount link, click the Assign Obligations link. In the free text field on the next screen, type in the load certificate quantity to be moved to the sub-account. Click Save.
6. Now that the load obligation certificates have been assigned to the sub-account, you can move the certificates down to the same sub-account for retirement.
7. Click the hyperlinked transferable or banked certificate quantity under your Account Activity section
8. On the next screen, click the Batch Transfer tab at the top left to transfer multiple certificate batches at once
9. From here, check the box under the AddBatch column next to each certificate batch record

10. When finished, click the Batch Transfer button next to the Total Quantity towards the top of the page

11. Finally on the next page, make sure the Sub Account option radio button is active, select your sub-account from the dropdown list, then click submit.

12. The RECs will permanently settle in the sub-account at the end the trading period.