Is your extractive business subject to the Extractive Sector Transparency Measures Act (ESTMA)? Start by reviewing Step 1 below to determine your reporting obligations. If your business is subject to the ESTMA, follow the remaining steps to ensure full compliance with the Act.
Already familiar with how to report? Here are some quick links to key resources:
- ESTMA reporting template
- ESTMA report validation checklist (PDF, 394 KB)
- ESTMA Reporting Portal
- ESTMA Reporting Portal User Guide
- Technical Reporting Specifications
- Guidance (PDF, 320 KB)
- Model ESTMA Reporting Policy
- Step 1: Determine whether your business should submit an ESTMA report
Review the following documents to assess whether your business falls under the jurisdiction of the ESTMA and to 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
- Entities subject to the ESTMA and required to report payments
- Types of payments that must be reported
- Technical Reporting Specifications
This document details every step in complying with the ESTMA, from enrolling on the ESTMA Reporting Portal to submitting your ESTMA report.
- Guidance (PDF, 320 KB)
- Step 2: Enrol with NRCan
If your business falls under the jurisdiction of the ESTMA, please complete the following steps:- Register to use the ESTMA Reporting Portal. For instructions, refer to the ESTMA Reporting Portal User Guide.
- Complete and submit an enrolment request through the ESTMA Reporting Portal.
- Once we approve your enrolment form, your business will receive an ESTMA ID number which should be used in all correspondence with our team. Your contact information will be used to send important ESTMA updates.
About the ESTMA Reporting Portal- All submitted information is secure.
- There is no limit to the number of contacts that your business can authorize to use the ESTMA Reporting Portal.
- If an individual is no longer employed by your business, it is your responsibility to remove their contact details.
- Step 3: Create and submit an ESTMA report
- If your business changes its legal name, kindly submit a request to update their Entity “Profile” through the Reporting Portal and attach the name change certificate as supporting documentation.
- 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, 394 KB).
- Publish your ESTMA report online:
- Your published report must be in a machine-readable format such as 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 (5) years, and all payment records must be kept for seven (7) years from the date that NRCan accepted the report.
- Submit your report through the ESTMA Reporting Portal:
- After your report is published, submit it through the ESTMA Reporting Portal in XLSX format.
- Any report requiring revisions that has not been accepted, should remain as an Original Submission.
- You will receive an email if we require any report revisions or if we accept your report.
Deadlines
Reporting businesses must submit and publish their ESTMA reports online within 150 days of the end of their fiscal year. If your business made no reportable payments during its fiscal year, please submit an attested NIL report through the ESTMA Reporting Portal.
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. The new report must include details about the changes that were made.
Need help?
If you have any questions regarding enrolment or the reporting process and its requirements, please feel free to email us. If you prefer to speak with an agent by phone, you may either call the NRCan Help Desk at 1-855-525-9293, or email us requesting a call, and an agent will contact you promptly.