Oil Sands Royalty Guidelines

The Principles, Procedures and Appendices (collectively referred to as the Guidelines) outline the relevant royalty legislation (statutes and regulations) and communicate policy with respect to application of the legislation. Application of the Oil Sands Royalty Regulation, 1997 and 2009, in specific situations may vary and implementation and practice of the regulation may change without amending the Guidelines.

Important Update regarding Royalty Guidelines: Alberta Energy has made some noteworthy changes to the Oil Sands royalty program and implemented the new Oil Sands Royalty Regulation, 2009. The 2009 Royalty Guidelines have not yet been updated to reflect these changes and we therefore encourage Oil Sands Operators to refer to the relevant legislation (statutes and regulations) as outlined in IL-2008-32. Many of the policies, practices and reporting remain the same as in the 1997 Royalty Guidelines. The Department will provide notice when the guidelines are updated.

Oil Sands Royalty Guidelines

Updates: IB-2006-01 and IB-2006-07

Complete Sets
	Complete Set - Guidelines (Appendix available separately)
	Complete Set - Appendix (Guidelines available separately)
By Section*
	Table of Contents (209 KB)
	Notice/About This Document (202 KB)
	Chapter 1 - Alberta’s Oil Sands Royalty System (198 KB)
	Chapter 2 - Oil Sands Royalty Projects (248 KB)
	Chapter 3 - Applying for Generic Royalty Terms (234 KB)
	Chapter 4 - Calculating Oil Sands Royalty (268 KB)
	Chapter 5 - Specific Cost Allocation Rules (359 KB)
	Chapter 6 - Royalty Reporting and Payment (322 KB)
	Chapter 7 - Advance Rulings (194 KB)
	Chapter 8 - Dispute Resolution and Appeals (204 KB)
	Chapter 9 - General Non-Arm’s Length Rules (223 KB)
Appendices*
	Appendix A - Glossary (570 KB)
	Appendix B - Project Application Forms and Approvals (510 KB)
	Appendix C - Prior Net Cumulative Balance (112 KB)
	Appendix D - Pre-Payout Monthly Royalty Calculation (117 KB)
	Appendix E - Pre-Payout End-of-Period Statement Schedules (199 KB)
	Appendix F - Good Faith Estimates (122 KB)
	Appendix G - Post-Payout End-of-Period Statement Schedules (224 KB)
	Appendix H - Operator’s Forecast (106 KB)
	Appendix I - Abbreviations Used in Guideline (107 KB)
	Appendix J - Contact Information (114 KB)
	Appendix K - Guideline Figures with Additional Footnotes (354 KB)
	Appendix L - Guideline on Costs that are Allowed and Not Allowed (302 KB)

*Note: In Guidelines By Section and Appendices, links between sections are not functional.