Under the new Extractive Sector Transparency Measures Act (ESTMA), Reporting Entities must report annually on payments made to any level of government in Canada or abroad relating to the commercial development of oil, gas or minerals for each of their financial years beginning after June 1, 2015. These "ESTMA Reports" must be filed within 150 days following the end of the Reporting Entity's financial year. For example, a Reporting Entity whose financial year ends on June 30 will have 150 days to report on payments made for the fiscal year ended June 30, 2016.

Prior to submitting its ESTMA Report, each Reporting Entity is required to enroll with Natural Resources Canada (NRCan) by submitting a completed Contact Form to NRCan by email at nrcan.estma_reports-rapports_ltmse.rncan@canada.ca. To comply with NRCan's suggested timeline, Reporting Entities are requested to enroll with NRCan no later than June 30, 2016.