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Report under the ESTMA

Is your extractive business subject to the Extractive Sector Transparency Measures Act (ESTMA)? Find out in step 1 below. If it is subject to the ESTMA, complete the remaining steps to ensure your compliance with the Act.

  1. Step 1: Determine whether your business should submit an ESTMA report

    Read these documents to determine whether your business is under the jurisdiction of the ESTMA, and understand the reporting process:

    • Guidance (PDF, 320 KB): This document clarifies requirements for businesses in the extractive sector, including:
      • The scope of commercial development of oil, gas and minerals
      • Who is subject to the ESTMA and who must report payments under the ESTMA
      • Which types of payments should be reported
    • Technical Reporting Specifications (PDF, 830 KB)
      This document details every step in complying with the ESTMA, from enrolling on the NRCan eServices Portal to submitting your ESTMA report.
  2. Step 2: Enrol with NRCan

    If you fall under the jurisdiction of the ESTMA, complete the steps below:
    • Register as an NRCan eServices Portal user. For instructions, refer to the NRCan eServices Portal User Guide (PDF, 1.6 MB) or watch the eServices Portal video.
    • Complete and submit an enrolment form in the eServices Portal
    • Once we approve your enrolment form, your business will receive an ESTMA ID number to use when you correspond with our team and when you submit reports. We will use your contact information to send you ESTMA updates.


     

    Access the NRCan eServices Portal


    About the NRCan eServices Portal

    • All the information you submit is secure and we will not publish your contact information on our NRCan website.
    • There is no limit to the number of eServices Portal Users your business can authorize.
    • We recommend having more than one principal user.
    • If someone is no longer employed by your business, it is up to you to remove them.
    • If you need to close a portal session early, your information will not be saved unless you hit the Submit button.
  3. Step 3: Create and submit an ESTMA report

    • Verify your contact information: Update your business’s information at any time by completing a new contact form in the NRCan eServices Portal. If your business changes its legal name, email us with a copy of the certificate of name change.
    • Download the ESTMA reporting template to create your report: With the exception of substituted reports, all ESTMA reports must use this reporting template. Completing the Data Entry sheet will automatically populate the report’s Cover Page. Enter reportable payments by Payee and project where indicated. You may include notes if you wish.
    • Include an attestation statement using one of these options:
      • By reporting entity: A director or officer from your business can attest that the information included in the report is true, accurate and complete to the best of their knowledge and that they exercised due diligence. Please provide the name of the officer, their position and the date of attestation in the Data Entry sheet. No physical signature is required.
      • By independent audit: A director or officer from your business can alternately attest that they obtained an independent audit opinion that follows the Canadian Auditing Standards. Include the audit when you submit your report.
    • Check your report using the ESTMA report validation checklist (PDF, 192 KB).
    • Publish your ESTMA report online:
      • Your report must be in a machine-readable format (PDF or XLSX).
      • Your report must be published on a publicly accessible website (but not necessarily a corporate website) within 150 days of the end of your business's financial year.
      • Your report must remain publicly available for a period of at least five years, and all payment records must be kept for seven years from the date that we accept the report.
    • Submit your report through the NRCan eServices Portal:
      • After your report is published, submit it through the NRCan eServices Portal in XLSX format.
      • You must also include any independent audit material in the Supporting Documentation section.
      • You will receive an email if we require any report revisions or if we accept your report.
     

    Submit ESTMA Report

Deadlines

Reporting businesses must submit and publish their reports online within 150 days of the end of their fiscal year. If your business made no reportable payments in its fiscal year, notify us by email.

Create and submit a substituted report

Follow these steps to submit a substituted report:

  1. Ensure that your substituted report is from a jurisdiction that is approved for substitution under the ESTMA. Please read the ESTMA: Substitution determination and process page for more information about acceptable reporting jurisdictions.
  2. Ensure that you have met all additional conditions in the substitution determination.
  3. Download the ESTMA reporting template and complete the Data Entry sheet, which will automatically populate the report’s Cover Page.
  4. Publish your ESTMA report cover page along with the exact substituted report submitted in the other jurisdiction online.
    1. Your report must be published online in a machine-readable format (PDF or XLSX).
    2. Your report must be published on a publicly accessible website (but not necessarily a corporate website) within 150 days of the end of your business’s fiscal year.
    3. Your report must remain publicly available for a period of at least five years, and all payment records must be kept for seven years from the date that we accept the report.
  5. After your substituted report and cover page are published, submit the ESTMA Report Cover Page through the NRCan eServices Portal in XLSX format. Include the substituted report in the Supporting Documentation section. You may also include any independent audit material in the Supporting Documentation section.
  6. You will receive an email if we require any report revisions or if we accept the report.

Deadlines for substituted reports

If the deadline for filing a report in the other jurisdiction extends beyond 150 days after the end of your business’s financial year, notify us within those 150 days by email of your intent to submit a substituted report at a later date. Your business must submit its report to us within the timeframe prescribed by the other jurisdiction.

If the deadline for filing your report in the other jurisdiction is within 150 days after the end of your business’s financial year, your business must submit the substituted report to ESTMA within the 150 days of the end of your financial year.

Correct omissions or errors in published reports

If your business identifies an error or omission in its published ESTMA report, it must notify NRCan of the error immediately, publish an amended report online and re-submit it in accordance with the process outlined in the Technical Reporting Specifications (PDF, 830 KB). The new report must include details about the changes that were made.

Audits, investigations and prosecution

Businesses found to be at a higher risk of non-compliance may be flagged for further compliance verification. In such cases, we may request information or documents or conduct audits. Here are some examples of the risk criteria we consider:

  • Submitting a report with multiple errors
  • Not rectifying report errors in an acceptable and timely manner
  • Not reporting joint ventures or failing to provide context on why this was not done
  • Being flagged for data anomalies

If a reporting entity is found to be willfully non-compliant with reporting requirements or corrective measures, obstructs an audit, knowingly provides false or misleading information or fails to comply with provisions in section 9, 12 or 13 of the ESTMA, we may recommend prosecution to the Director of Public Prosecutions under section 24 of the ESTMA, which allows for fines of up to $250,000 per day, per offence if the entity is found guilty.

Third-party complaints

We will consider requests by third parties to further examine a report submitted under the ESTMA if there are reasonable grounds that support further scrutiny. Email requests for further examination of a submitted report or mail your request to:

Attn: Extractive Sector Transparency Measures Act
Lands and Minerals Sector
Natural Resources Canada
580 Booth Street, 9th floor
Ottawa, ON K1A 0E4

Need help?

If you experience technical problems, call the Help Desk at 1-877-842-5604. If you are close to your reporting deadline and are experiencing technical difficulties, advise us by email.

 

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