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ESTMA

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The Extractive Sector Transparency Measures Act (ESTMA) came into force on June 1, 2015. The Act introduces new reporting and transparency obligations for the Canadian extractive sector and contributes to global efforts against corruption in the sector. Canada’s requirements are broadly aligned with those in the European Union (EU) (Transparency and Accounting Directives).  Reporting Entities must report on payments made during financial years beginning after June 1, 2015 and required to publish a report within 150 days following the end of their financial year.