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Table of Contents:

1.0 - Legislation and Handbook and Handbook Objectives
2.0 - Introduction
3.0 - Reporting Process
4.0 - Oil Royalty and Tax Calculations
5.0 - Gas Royalty and Tax Calculations
6.0 - Report Completion Guidelines
7.0 - Royalty and Tax Invoicing
8.0 - Royalty/Tax Reconciliation Reports
    8.1 - Oil Royalty/Tax Recalculation
    8.2 - Crown Royalty/Tax Share by Reporting Entity
    8.3 - Crown Royalty Share by REN - Heavy Oil Details
    8.4 - How to Analyze an Oil Royalty Recalculation
    8.5 - Oil Royalty/Tax Calculation Error Report
    8.6 - Gas Royalty/Tax Calculation BC-10 Error Report
9.0 - Client Accounts Management Reports
    9.1 - Consolidated Statement of Accounts
    9.2 - Oil Royalty Account - Transaction Listing
    9.3 - Gas Royalty Account - Transaction Listing
    9.4 - Other Accounts - Transaction Listing
    9.5 - Interest Calculation Detail Listing
    9.6 - Prior Period Interest Calculation
    9.7 - Penalty Summary and Penalty Detail Listing
10.0 - Validations and External Audit
 Glossary

The Oil and Gas Royalty Handbook is produced and maintained by the Ministry of Provincial Revenue. The primary objective of this Handbook is to explain the provisions of the Petroleum and Natural Gas Royalty and Freehold Production Tax Regulation and to assist producers in meeting their royalty and tax reporting and payment obligation by:

If the Handbook is found to be inconsistent with the legislation or prescribed forms in any respect, the Handbook should be considered to be in error.

The Ministry is no longer printing hard copies of the Oil and Gas Royalty Handbook as you can print a copy from this site. However, if you require a copy from us, we can print a copy for you at a cost of $45.00 per copy (includes GST, postage and handling). Copies can be obtained from: