Information Letter: Filing of 2025 actual and 2026 estimated Gas Cost Allowance (GCA) applications
January 2026
Important Notes
- Indian Oil and Gas Canada's (IOGC) 2025 GCA filing deadline is May 31, 2026.
- You must electronically submit your IOGC GCA applications in Petrinex - IOGC Reporting - Gas Cost Allowance section.
Deadline and extenuating circumstances extension request
Your GCA application must be received in Petrinex no later than the May 31, 2026, deadline. IOGC's 2025 GCA applications will be available to submit in Petrinex effective February 9, 2026. We encourage you to submit as early as possible. For applications not submitted in Petrinex by the May 31, 2026 deadline, a zero rate will be applied to the Facility Cost Centre for 2025.
If there are extenuating circumstances that delay your GCA submission, a written request for an extension from IOGC must be submitted for approval a minimum of 10 calendar days before May 31, 2026. Send your extension request and reason for the delay to gca.acg@sac-isc.gc.ca with the subject line, GCA Deadline Extension Request. The Applicant is responsible to ensure receipt of approval for an extension from IOGC on or before May 26, 2026, or a zero rate will be applied if no submission is received by May 31, 2026.
Overview of GCA Forms and required information
This section provides an overview of IOGC's Royalty Reporting Guidelines – GCA section (2023) related to the GCA Forms and required information. For a copy of IOGC's Royalty Reporting Guidelines – GCA section (2023), email gca.acg@sac-isc.gc.ca.
You are required to complete all mandatory fields in the GCA 1, GCA 2 and GCA 3 forms and include attachments, as required. Below is an overview of the forms and the required information:
Form name: GCA1
Form field/timeline: as applicable
Required information
- Swing gas percent (%) must be submitted to reflect the correct swing gas percentage as it changes during the production year.
- Review the following for all required updates:
- related facilities
- swing gas percent (%)
- well event links
- field/metering schematics (these must be attached)
Form name: GCA2 Custom Processing Fee
Form field/timeline: as applicable
Required information
- Attach a copy of the executed agreement or changes to the existing agreement.
- Provide a "Notice of Assignment" until a new executed agreement is available where there is a change in operator.
- Attach supporting documentation e.g., billing/invoices.
- Note: A custom processing fee is only allowable for non-owned facilities.
Form name: GCA3
Form field/timeline: Outlet Volume
Required information
- Submit volumetric supporting documentation
Form field/timeline: Operating Costs (Full-cost) Facility Cost Centres (FCC)
Required information
- Attach the Detailed General Ledger (GL) and other supporting documents (e.g., invoices).
Form field/timeline Operating Allowance (Capital based) FCC's
Required information
- Note: You are not required to include operating cost details.
Form field/timeline: Capital Additions
Required information:
- Attach the Detailed Authorization For Expenditures (AFE) and all AFE Copies, General Ledger (GL) and other supporting documents (e.g., invoices).
You are required to submit this information in Petrinex – IOGC Reporting Gas Cost Allowance for IOGC to accurately process your application. If the above information is not included with your 2025 GCA application, your submission will be rejected and you will be allowed up to 10 working days to resubmit. If not re-submitted within the 10 working day timeframe, applications in a rejected status will then be set to a denied status and processed with a zero rate. IOGC will reject submissions for non-allowable or unsupported costs, as per IOGC's Royalty Reporting Guidelines – GCA section (2023) or if further documentation is required to verify costs.
Ineligible costs
Costs that are operating in nature must not be included in capital additions and capital additions for replacement assets must reflect corresponding retirement book value. Further details can be found in the IOGC's Royalty Reporting Guidelines – GCA section (2023).
Other GCA application ineligible costs include:
- production function cost allocations
- accruals for operating and capital costs
- 13th month throughput adjustments such as construction, ownership & operation (CO&O) agreements
- oil production-related costs
- wellsite and downhole-related costs
- prior reporting and/or production periods costs
- remediation, reclamation and abandonment costs related to areas where there is no current production, as well as remediation or reclamation costs incurred outside the royalty network, e.g. plant gate
- costs not clearly described as either allowable or non-allowable should be considered as non-allowable costs and will not be eligible for IOGC GCA purposes
Reminders and contacts
- Ensure you have submitted the required GCA forms (GCA 1 and/or GCA 2 where applicable) for all new and updated facilities within 30 days from the start of production.
- IOGC only accepts effective dates going back to the beginning of the prior month.
- We continue to work with Petrinex on ongoing functional enhancements which we expect to be in place for the annual rollover of February 5, 2026.
- For all new and updated GCA 1 facilities, a corresponding GCA 3 form must also be submitted to receive an estimated GCA rate.
- To improve processing efficiency, we request all Applicants terminate facilities that are:
- no longer in use
- set-up in error and do not require a GCA rate
Contact the Petrinex Business Desk by email at petrinexsupport@petrinex.ca for all Petrinex form submission questions.
Contact the GCA Team by email at gca.acg@sac-isc.gc.ca for all IOGC GCA policy-related questions.