The C-isotopic composition (δ¹³C) of leaf respiration (δ(LR)) has previously been shown to vary among functional groups, plant organs and times of day. We here investigated vertical and seasonal variation in δ(LR) through deep (~35 m) forest canopies. We measured δ(LR), δ¹³C of leaf bulk organic matter (δ(LB)), specific leaf area, net photosynthesis (A) and dark respiration in shade, middle and sun foliage in four conifer species from May to August. We used Keeling plots to estimate δ(LR); we developed a novel technique for ensuring that the respiratory substrate was not changing over the course of the measurement. Variables δ(LR) and δ(LB) displayed a vertical pattern in Abies grandis, Pseudotsuga menziesii and Thuja plicata, but were independent of canopy position in Larix occidentalis. Vertical gradients in δ(LB) (3.6‰) and δ(LR) (2.8‰) were similar. The respiratory enrichment (δ(LR)-δ(LB)) was smaller in expanding (3‰) than mature (4-8‰) foliage. There was a linear relationship between the respiratory enrichment and A. Our data support the hypothesis that δ(LR) values are related to patterns of C allocation among metabolic pathways. We demonstrated that considerable variation in δ(LR) occurs vertically through the canopy (3‰ gradient) and seasonally (3-7‰). Understanding sources of variation in respiratory signals is fundamental to comprehending C dynamics and for global model applications.