What Canada ESTMA - Extractive Sector Transparency Measures Act Payments to Governments Reporting requires
Canada's ESTMA requires extractive companies (mining, oil and gas) listed on Canadian stock exchange or operating in Canada to publicly disclose payments to domestic and foreign governments above CAD 100,000 - covering taxes, royalties, fees, dividends, bonuses, and infrastructure improvements.
Pillar: Mining & Natural Resources · Authority: Natural Resources Canada (NRCan) · Version: 2.0 · Last updated:
Primary source: https://laws-lois.justice.gc.ca/eng/acts/E-22.7/page-1.html
SHA-256 integrity: d80120b7ec0cd92d008216c1f8751b24e82492dd012ac8ee9e451db9ce984ca1
Primary Citations — 5 traced to source
- {"title":"Canada Extractive Sector Transparency Measures Act (S.C. 2014, c. 39)","url":"https://laws-lois.justice.gc.ca/eng/acts/E-22.7/"}
- {"title":"Natural Resources Canada ESTMA Guidance","url":"https://www.nrcan.gc.ca/mining-materials/estma/18475"}
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