Publish What You Pay – Canada
Envision a world where all people benefit from their natural resources, today and tomorrow.

Publications

Publications

Payment Transparency

Briefs

Resources
Civil society guide to accessing Canada's ESTMA data
Civil society guide to accessing Canada's ESTMA data

This guide for civil society actors provides an overview of Canada’s Extractive Sector Transparency Measures Act (ESTMA) – what data must be reported by mining, oil and gas companies operating around the world, where to find it, why it matters, and how it is already being used.

Mini Case Studies

Featured
First Quantum Mineral's Guelb Moghrein Mine in Mauritania
First Quantum Mineral's Guelb Moghrein Mine in Mauritania
New Gold's Peak Mines in Australia
New Gold's Peak Mines in Australia
Teranga Gold's Sabodala Mine in Senegal
Teranga Gold's Sabodala Mine in Senegal
Nevsun's Bisha Mine in Eritrea
Nevsun's Bisha Mine in Eritrea
Revised: Tahoe Resources' Escobal Mine in Guatemala
Revised: Tahoe Resources' Escobal Mine in Guatemala

Papers

Resources
The Resource Revenue Transparency Working Group: Recommendations on Mandatory Disclosure
The Resource Revenue Transparency Working Group: Recommendations on Mandatory Disclosure

In partnership with the Mining Association of Canada, the Prospectors and Developers Association of Canada, and the Revenue Watch Institute, PWYP - Canada has produced a draft framework for the disclosure of payments to governments for Canadian oil and mining companies operating domestically and internationally.

Staying Ahead of the Curve: Meeting Canada's Commitment to Transparency and Good Corporate Citizenship in the Extractive Industries
Staying Ahead of the Curve: Meeting Canada's Commitment to Transparency and Good Corporate Citizenship in the Extractive Industries

This paper features a comparison of the disclosure requirements in Canada and the US, following the US adoption of the Dodd-Frank Act. The paper focuses on two specific requirements set out in the new law, including disclosure of payments to host governments and reporting on measures taken to assure conflict minerals do not enter a company's supply chain. It concludes that harmonizing Canadian disclosure requirements with those set out in the Dodd-Frank Act is necessary in order to ensure investor protection for companies operating on both sides of the border, as well as for Canada to live up to its commitment to transparency and corporate accountability.

Canadian Implementation of the Extractive Industries Transparency Initiative
Canadian Implementation of the Extractive Industries Transparency Initiative

This position paper discusses Canada's recent involvement in the EITI as a supporting country, and demonstrates why full implementation of the EITI is necessary to ensure greater transparency in the extractive sector, both nationally and internationally.

Beneficial Ownership

Resources
Building a Transparent Beneficial Ownership Registry
Building a Transparent Beneficial Ownership Registry

This policy note illustrates how to build a transparent, effective beneficial ownership registry using the lessons learned as well as emerging best practices from other jurisdictions. It is intended to be a prescriptive guide for the Government of Canada to help it to fulfill a promise outlined in the 2017 Budget.

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Secret Entities: A legal analysis of the transparency of beneficial ownership in Canada
Secret Entities: A legal analysis of the transparency of beneficial ownership in Canada

Author Mora Johnson reports that a number of laws in Canada enable actors involved in business transactions to obscure beneficial ownership, and are out of step with global efforts to address money-laundering and terrorism financing. This report advocates for the creation of beneficial ownership registries across federal, territorial and provincial jurisdictions. 

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Tax and Extractives

Resources
Many Ways to Lose a Billion: How Governments Fail to Secure a Fair Share of Natural Resource Wealth
Many Ways to Lose a Billion: How Governments Fail to Secure a Fair Share of Natural Resource Wealth

Many Ways to Lose a Billion explores the pathways to government revenue loss in the extractive sector, focusing on both protecting the tax rates, but also safeguarding the tax base.

Canadian Extractive Company Public Disclosures

Resources
An Eye on Disclosure: The PWYP-Canada Guide to Accessing Information on Canadian Companies
An Eye on Disclosure: The PWYP-Canada Guide to Accessing Information on Canadian Companies

An Eye on Disclosure: The PWYP-Canada Guide to Accessing Information on Canadian Companies is a tool developed for PWYP partners around the world looking to gain access to information on the companies operating in their areas. The guide provides examples of the type of information that can be found in the securities disclosure documents of Canadian mining companies, as well as instructions on how these documents can be accessed.

Lifting the Veil: Exploring the Transparency of Canadian Companies
Lifting the Veil: Exploring the Transparency of Canadian Companies

Publish What You Pay Canada has published a pioneering report on public disclosure regulations in Canada's extractive industries. The report details the strengths and weaknesses of Canadian disclosure rules, providing NGOs, investors and the media with a new and detailed roadmap for holding mining oil and gas companies accountable for their activities and policies.