Extractive Sector Transparency Measures Act : technical reporting specifications. : M78-4/7-2025E-PDF

"The Extractive Sector Transparency Measures Act (ESTMA) (the Act) requires certain entities engaged in the commercial development of oil, gas, or minerals (“reporting entities” as defined in section 8 of the Act) to provide a report of payments made to governments (“payees”) to Natural Resources Canada (NRCan) no later than 150 days after the end of each of their financial years. The Act also requires reporting entities to make their reports available to the public in the in the form and manner specified by the Minister of Natural Resources Canada (the Minister). The purpose of the Technical Reporting Specifications is to provide the form and manner specifications for the reporting process, including instructions on how to complete the reporting template, and specifications on other aspects of the form and manner of reporting under the authority set out in sections 9 and 12 of the Act"--Introduction, page [3]

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