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Operator reporting resources
Refer to the Oil Sands Royalty Regulation, 2009 Part 5 (Administration and Enforcement) for the current royalty and related reporting requirements.
Failure to provide the department with any of the reports by the required due date may result in late filing penalties. Interest will be assessed on any late payments.
Operators should refer to Oil sands forms.
The following documents or links may be helpful to oil sands operators in managing the royalty reporting process:
- Application for ETS Access
- Oil Sands Business Training and Other Reference Material
- Project and Non Project Royalty Templates
- Project Royalty Form Validation Rules
- Non Project Well Royalty File Validation Rules
- Oil sands royalty information reports and processing schedule
- ETS Submission Process for Supplemental Reporting (Periods prior to 2015)
- Oil Sands Royalty Reporting Calendar:
Queries may be directed by email to Oil Sands Reporting or see the helpful hints below.
Helpful hints by topic
Amending royalty reports
When amending pre-payout royalty after the end of the period, you do not need to amend both the monthly royalty calculation (MRC) and the end-of-period (EOP) statement if the amendment is made after the end of the period. You will need to amend the EOP statement for the production month(s) that are being changed.
The MRC or good faith estimate contain information for all production months in the production year. It is filed each month by report month.
If a production month’s information needs to be amended after the report month submission but before the filing deadline for that report month, then an amendment can be made to the same report month’s submission. If the filing deadline for that report month has passed, the amendment must be made to the next upcoming report month. Once the December report month’s filing deadline has passed for a particular production year, amendments to any month within the production year can only be reported on the EOP statement.
You can refile a monthly royalty report within the same report month as long as it is before the report month’s filing deadline or before the next report month’s submission is filed. The Oil sands Administrative and Strategic Information System (OASIS) will calculate the royalty on the first submission, then calculate the appropriate royalty adjustments on each amending submission.
Reporting non-arm’s length information
Even though project revenue would be valued at the Arm’s Length sales unit price, not all information requirements on the royalty forms are used for royalty calculation. They are collected for the purpose of business rule evaluation and policy analysis by Alberta Energy and Minerals.
Third-party dispositions with zero dollar value
Generally, some consideration is received for third-party dispositions, whether they have an actual cash value or a deemed cash value.
At times, there may be unique exceptions. Operators are required to discuss these unique situations with Oil Sands Operations (see Contact information below) for the appropriate reporting rule.
Filing statement of approval
The ministry’s Electronic Transfer System will allow royalty file submissions without the inclusion of a statement of approval (SOA). It will not allow a statement of approval to be submitted on its own.
If royalty files are initially submitted without the SOA, the SOA must then be submitted by email to Oil Sands Reporting at [email protected]. If a royalty file is rejected by the system, the corresponding SOA for the royalty file will also be rejected.
Non-project royalty (NPR)
Non-project royalty is calculated by well but the royalty charge is by production month. The non-project well royalty from the NPR submission, and any related interest, will be summed and charged for each production month.
Operators should refer to the NPR transaction detail report for non-project well royalty and charge details. A sample of this report can be found in Royalty Information Reports and Processing Schedule.
Non-project bitumen-producing Crown wells (well type C, D, E or F, and fluid code 17) which are not suspended or abandoned are required to be included in the NPR submission. This applies even if there is no production volume in the month. This requirement is addressed in Information Bulletin 2012-13.
There is no report month in the NPR royalty submission, as there is for the oil sands royalty submissions. Submissions are differentiated by the file-received dates. A production month’s well royalty will be recalculated if the well-production month appears in a subsequent submission.
For non-project well royalties that were calculated prior to the new NPR process, the first amendment in OASIS will be charged the full well royalty, rather than the incremental royalty adjustment. The previous royalty charged will be reversed manually by the department since this information will not be available in OASIS. The charge and reversal will be evident on the operator’s statement of account.
This process is addressed in Information Bulletin 2012-13.
Contact
Connect with Oil Sands, Coal and Mineral Operations:
Hours: 8:15 am to 4:30 pm (open Monday to Friday, closed statutory holidays)
Email:
Oil Sands Royalty Project Applications and Compliance [email protected]
Oil Sands Royalty Administration [email protected]
Oil Sands Royalty Information Management [email protected]
Oil Sands Tenure [email protected]
Mailing Address:
Alberta Energy and Minerals
Oil Sands, Coal and Mineral Operations
6th floor, Petroleum Plaza, North Tower
9945 108 Street
Edmonton Alberta T5K 2G6