Oil Sands Royalty Reporting requirements
Please refer to Part 5 of the Oil Sands Royalty Regulation, 2009 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. In addition, interest will be assessed on any late payments.Reporting Resources for Operators
The following documents or links may be helpful to oil sands operators in managing the royalty reporting process:
Queries may be directed to
Oil Sands Reporting or see the frequently asked questions below. This process was developed from the
Oil Sands Administrative and Strategic Information System (OASIS) project 2010-2013.
Frequently Asked Questions
You do not need to amend both the MRC and the 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 monthly royalty report contains information for all production months in the production year and is filed each month by Report Month. If a production month's information needs to be amended after the Report Month submission but the filing deadline for that Report Month has not passed yet, then an amendment can be made to the same Report Month's submission. If the filing deadline for that Report Month has lapsed, the amendment must be made to the next upcoming Report Month. Once the December Report Month's filing deadline has lapsed for a particular production year, amendments to any month within the production year can only be reported on the EOP statement.
You can re-file a submission with the same Report Month as long as it is before the Report Month’s filing deadline. The Oil Sands Administrative and Strategic Information System (OASIS) will calculate the royalty on the first submission and calculate the appropriate royalty adjustments on each amending submission.
Even though project revenue would be valued at the Arm's Length (AL) Sales Unit Price, not all of the 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.
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 the Oil Sands Operations for the appropriate reporting rule. Questions can be directed to
Alberta Energy’s Electronic Transfer System (ETS) 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 subsequent re-submission of the SOA must be done through e-mail to Oil Sands Reporting at
OSReport@gov.ab.ca. If a royalty file is rejected by the system, the corresponding SOA for the royalty file will also be rejected.
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, 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, but there will be for the project royalty (PR) 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 (NPW) royalties that were calculated prior to the new NPR process implementation, 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.
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