From pptc155:
"If you have not known an eligible guarantor for at least two (2) years, complete form PPTC 132, Statutory Declaration in Lieu of Guarantor, available at any Passport Canada regional office in Canada or any Government of Canada office in the USA. This form must be completed at your expense before a person authorized by law to administer an oath or solemn affirmation. This may delay the processing time of the passport."