The Alberta Energy Regulator (AER) is targeting issuance of the 2026/27 orphan fund levy on April 1, 2026. As the levy calculation is based on information in OneStop, licensees should review their licences and associated liabilities in OneStop prior to the calculation and issuance of the levy to ensure that their information is up to date.
Applicable dates and the total levy amount outlined in section 16.530(1) of the Oil and Gas Conservation Rules will be updated prior to the issuance of the 2026/27 orphan fund levy. Appendix 1 of Directive 011 sets out the specific licence and approval types included in the calculation of the orphan fund levy.
Leading up to the issuance of the 2026/27 levy, licensees can use the “Current” liability assessment in the OneStop Liability Assessment Report, which is updated daily, along with appendix 1 of Directive 011 to review licences that will be included in the orphan fund levy calculation. The OneStop Liability Assessment Report allows licensees to view and filter their own liability information for a wide variety of purposes, including past orphan fund levies.
Information that could affect estimated liability as identified in Directive 011 must be submitted on or before March 30, 2026, to ensure estimated liabilities are up to date prior to the calculation of the 2026/27 orphan fund levy. This includes groundwater protection submissions, abandonment notifications, or submissions under the Conditional Adjustment of Reclamation Liability Program. Once the levy is issued, licensees will be able to view the specific licences and estimated liability used to calculate their 2026/27 orphan fund levy through the OneStop Liability Assessment Report.
The AER reports on payment compliance in relation to the orphan fund levy. Compliance information for the 2025/26 orphan fund levy can be accessed from our website: https://www.aer.ca/regulations-and-compliance-enforcement/liability-management-programs/insights-liability-management.
If you have any questions, contact Liability Management by email at LiabilityManagement@aer.ca.
