Received an answer from ESA re double taps. Here is the response for your your files and knowledge base, as if we are not already on information overload. 
I am answering your question by splitting it into two questions.
- Does the code prevent terminating two conductors to a single branch circuit breaker?
The code does not prevent connecting two conductors to a single branch circuit breaker provided that the breaker is approved for that purpose. As you suggest, the Square D 15 - 30 amp single pole Type QO breaker is approved for the termination of two conductors.
- Does the code prevent using a branch circuit panelboard enclosure as a junction box or a raceway?
The code states that the enclosure shall be permitted to be used as a junction box if wiring is being added to an enclosure forming part of an existing installation and the conductors, splices and taps do not fill the wiring space at any cross-section to more than 75% of the cross-sectional area of the space.
Ontario Electrical Safety Code Rules 2-034, 12-3034.
Code Specialist
Electrical Safety Authority
ESA encourages the use of Licensed Electrical Contractors.
All electrical work requires a Certificate of Inspection from the Electrical Safety Authority.
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Original question:
comments: Two weeks ago I sent a question in via this contact form. I never did receive a response to question lett alone an receipt that this contact form was receive.
My original question was regarding double taps in residential electrical panels, whether they are permitted or not. The ESCode states they are not, but I have been seeing many double taps and there has been a ESA sticker on the panel. I am also aware that Square D breakers allow two wires, but what is ESA opinion?
Thank you.
Raymond Wand