Extractive Sector Transparency Measures Act Data Portal

The Extractive Sector Transparency Measures Act (ESTMA) helps deter corruption in the global extractive sector by requiring entities to disclose certain types of payments made to governments in Canada and abroad. The ESTMA Data Portal brings together all available ESTMA data in one online location, and further enriches the data with analytical functions to help users leverage the complete ESTMA dataset.

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Additional information

The information presented in the Extractive Sector Transparency Measures Act (ESTMA) Data Portal is provided by external sources and is updated regularly, subject to change at any time. For questions concerning specific payments, please consult directly with the company concerned.

The information presented in the ESTMA Data Portal is also limited to data that has been normalised by Natural Resources Canada to increase the usability of ESTMA payment information. It does not include any explanatory notes provided by companies concerning the context of their payments, currency conversions or details of in-kind payments. Please consult companies’ reports, which are available via links in the Data Portal, for these details. For additional information on how Natural Resources Canada normalised the ESTMA payment data, please consult the Data Portal Notes.

The Government of Canada is not responsible for the accuracy of the information supplied by external sources.

Please report errors or omissions in the website or the data to estma-lmtse@nrcan-rncan.gc.ca.

Data portal notes

Payee Name Normalisation: The names of payees reported in the ESTMA Data Portal have been normalised for clarity and to ensure that payments are attributed correctly. For instance, payments originally reported to the “Canadian Government,” or the “Federal Government of Canada” have been normalised as “the Government of Canada.” Please see entities’ full reports, which are linked in the ESTMA Data Portal, for all original payee names.

Data Aggregation: Please note that payment data for parent companies and subsidiaries is aggregated to the parent company. The Act does not require parent companies to report payments made by, or on behalf of, their subsidiaries separately. As such, the payments reported by parent companies are also attributed to their subsidiaries. Companies that submit individual reports or that report on behalf of wholly-owned subsidiaries are labelled as "report issuers" in the ESTMA Data Portal. Information about subsidiary companies also includes the company that issues reports on their behalf.

Translated Payee Names: Payee names have been translated into English and French to ensure that the ESTMA Data Portal meets official language requirements. Please see entities’ full reports for payee names in their original languages.

Report Notes: Entities often include additional information and context about their reported payments in the ‘Notes’ column of the ESTMA reporting template. These notes are not displayed in the ESTMA Data Portal. Please consult entities’ full reports, which are available via links in the ESTMA Data Portal, for any informational notes.

Reporting Currency: All payments reported in the ESTMA Data Portal are displayed in Canadian dollars (CAD). For entities that report in currencies other than CAD, payments have been converted to CAD using an appropriate and representative exchange rate for the applicable periods (e.g. exchange rate at close of the final day of an entity’s financial year).

Data Availability: Section 12(2) of the Extractive Sector Transparency Measures Act requires that companies make their reports available to the public for a period of five (5) years. As such, the ESTMA Data Portal will include entities’ reports from their five (5) most recent financial years and will annually remove any reports older than five (5) years. Please note that companies may continue to make older reports available on their corporate websites.

Definitions The Extractive Sector Transparency Measures Act (ESTMA)

The Extractive Sector Transparency Measures Act (ESTMA or “the Act”) was enacted by the Parliament of Canada in December 2014 and came into force on June 1, 2015. The Act responds to a commitment that Canada made at the 2013 G8 Leaders’ Summit; where leaders agreed to raise global standards of transparency in the extractive sector, reduce the potential for corruption, and ensure that citizens benefit fully from the extraction of natural resources.

The Act requires businesses to publicly report certain payments they make to all levels of government in Canada and abroad in relation to the commercial development of oil, gas and minerals. The purpose of the ESTMA is to deter corruption in the global extractive sector by making government revenues from natural resources transparent to the public. The reports are made available on publicly accessible websites by reporting businesses, and a link to every report submitted is available in the ESTMA Data Portal.


An Entity under the Act is a corporation or a trust, partnership or other unincorporated organization that is engaged in the commercial development of oil, gas or minerals. This definition includes businesses that control, directly or indirectly, other Entities that engage in such activities.

An “Entity” under the Act is required to report if:

  • If the Entity or the Entity’s securities are listed on a stock exchange in Canada.


  • If the Entity has a place of business in Canada, does business in Canada, or has assets in Canada, and meets two (2) of the three (3) following minimum thresholds (“size-related criteria”) in one of its two (2) most recent financial years:
    • Has at least C$20 million in assets.
    • Generated at least C$40 million in revenue.
    • Employs an average of at least 250 employees.

These two tests above are exclusive of one another. For example, an Entity with common shares listed on the TSX Venture Exchange will be a Reporting Entity, even if it does not have a place of business in Canada or does not meet any of the size-related criteria.


“Payee” is the term used in the Act to describe governments and related organizations that receive reportable payments under the ESTMA. For purposes of the Act, a Payee is:

  1. Any government in Canada or in a foreign state.
  2. A body that is established by two or more governments.
  3. Any trust, board, commission, corporation or body or other authority that is established to exercise or perform, or that exercises or performs, a power, duty or function of a government for a government referred to in paragraph (a) above or a body referred to in paragraph (b) above.

Payments must be reported at the project level, when possible. This means that, where possible, businesses (“Entities”) must specify in the reporting template the name of the project to which a particular payment relates. Some payments, such as corporate income taxes, may not be attributable to a specific project. Entities can report these payments at the Payee level only.

A “project” means the operational activities that are governed by a single contract, license, lease, concession, or similar legal agreement and form the basis for payment liabilities with a government. If multiple such agreements are substantially interconnected, they would be considered a single project.

“Substantially interconnected” means forming a set of operationally and geographically integrated agreements (e.g. contracts, licenses, etc.) with substantially similar terms that are signed with a government, resulting in payment liabilities.


Under the ESTMA, companies must submit their reports to Natural Resources Canada no later than 150 days after the end of their financial years. Most companies reporting under the ESTMA have financial years from January 1st – December 31st, which aligns with the calendar year. These companies also share a common reporting deadline. Other companies have financial years that do not align with the calendar year (e.g. April 1st – March 31st), which means that they have different ESTMA reporting deadlines. As such, a financial year does not necessarily refer to the same calendar period for all companies. Given this consideration, the reporting “year” refers to the period of time required for Natural Resources Canada to receive reports for a given financial year from all enrolled companies.

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