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ARTICLE · 31 OCTOBER 2017

Canada's Resource Sector And The New "Publish What You Pay" Rules

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The first full cycle of reporting government payments related to the extraction of oil, gas or minerals under Canada's Extractive Sector Transparency Measures Act (ESTMA) was completed on May 30, 2017.

CanadaEnergy and Natural Resources
Stephanie Stimpson
Stephanie Stimpson
Brandon Schur
Brandon Schur
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The first full cycle of reporting government payments related to the extraction of oil, gas or minerals under Canada's Extractive Sector Transparency Measures Act (ESTMA) was completed on May 30, 2017.

ESTMA brings Canada in line with mandatory reporting requirements in the European Union. Despite a high level of convergence in reporting approaches among industry participants, some challenges and uncertainties remain. Canada's Department of Natural Resources is expected to review the results of the first reporting cycle and may provide further guidance later in 2017.

The Canadian government has expressed a commitment to become a leader in the fight against corruption and for Canadian companies involved in the extractive industries to act ethically abroad.1 ESTMA came into force on June 1, 2015, with reports due within 150 days of the end of the applicable financial year.

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