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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.

Already familiar with how to report? Here are some quick links to key resources:

  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.

    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



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.

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.

Need help?

If you have questions on enrolment or the reporting process and requirements, please send us an email. If you wish to communicate with an agent by phone, please either call the NRCan Help Desk at 1-855-525-9293, or send us an email stating you would like to speak to an agent by phone and you will be contacted in a timely manner.


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