WHISTLEBLOWER DATA PROJECT

The Great Alberta Swindle

How $260 billion in cleanup liabilities, $121 billion in excess profits, and $12.6 trillion in fraudulent collateral were systematically hidden from the public.

By Regan Boychuk, independent researcher, co-founder of the Alberta Liabilities Disclosure Project & the Polluter Pay Federation

$0B Unfunded Cleanup Liability
0 Unreclaimed Wells
0% Insolvent Companies
Since you opened this page
$0 new liability accumulated
$
$0 extracted by industry
$0 spent on actual cleanup
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01

The Numbers They Don't Want You to See

Key statistics from our decade of research into Alberta's oil and gas industry

300,000

Unreclaimed wells across Alberta, each requiring remediation costing hundreds of thousands of dollars

80%

Operating wells that no longer hold enough oil and gas to pay for their own remediation

49%

Licensed oil and gas companies that are technically insolvent, with liabilities exceeding assets

$4.3M / Day

Daily public subsidy to energy cleanup through grants, unpaid taxes, and outstanding landowner payments

$121B

Excess profit granted to industry above government targets (1999–2008, conventional oil & gas alone)

$173M

Collective tax arrears owed by oil companies to rural municipalities, forcing service cuts

What Could $260 Billion Clean Up?

To understand the scale of the liability, consider what $260 billion represents:

5.2 million
Homes built at $50K each, enough to rehouse every Albertan twice
4 years
Of Alberta's entire provincial budget (~$65B/year)
$56,500
Per Albertan, from infants to seniors
7.6x
The cost of the Trans Mountain Pipeline expansion ($34B)

What If Alberta Had Charged Fair Royalties?

Drag the slider to see how different royalty rates would have changed Alberta's wealth. Based on $525B in conventional production value (1999-2008).

Alberta Actual Norway Rate
20% Government Take
$105B
Government Revenue
$84B
Heritage Fund (if 80% saved)
$18,261
Per Albertan Wealth
96,877
Wells Cleanable
Alberta (actual)
$27B Heritage Fund
Your scenario
$84B
Norway
$2.8T Fund

Norway's fund ($2.8T+ CAD) reflects decades of disciplined saving at ~78% government take. Alberta's Heritage Fund has barely grown since 1987.

The Royalty Gap: What Alberta Should Have Collected vs. What It Did

Government's own target was 50–75% of resource rent. Actual average: 47.4% for conventional, just 8.9–14.6% for tar sands.

Conventional Oil & Gas (1999–2008)

Government Target (50–75%)
62.5% midpoint
Actual Collected
47.4%
Gap: $37B – $65B in lost revenue

Tar Sands (Since 1997)

Government Target (50–75%)
62.5% midpoint
Actual Collected
8.9–14.6%
Gap: 80–90% of tar sands profits were excess
02

Follow the Money

Capital flows in Alberta's oil and gas industry (1999–2008, conventional production). Hover or tap nodes to trace the flow.

$525B
Total Production Value
Conventional oil and natural gas, 1999–2008
$273B
Industry Costs
Exploration, development, and operating expenses
$104B
Government Revenue
Royalties ($93B) and land sales ($11B)
$148B
Industry Pre-Tax Profit
$121B above government's own target range
03

A Century of Capture

The historical timeline of how Alberta's oil wealth was systematically extracted

04

The Liability Crisis

"Dining on the profits of public resources, then dashing on your dues to society is not a business model worth rescuing."

Regan Boychuk

Industry Assets

Declining

Declining production value of remaining reserves

Cleanup Liabilities

$58B–$260B

$58B – $260B and growing every day

The Orphan Well Deception

Legislation already forces industry to fund orphan well cleanup. The real threat: 8,000+ wells belonging to hundreds of companies "bankrupt in all but name" that aren't classified as orphaned.

The Trident Collapse

Trident Exploration collapsed in 2019, abandoning 4,000+ wells still producing approximately 10,000 barrels of oil daily. The public inherited the cleanup bill.

Landowners Left Behind

Industry "stiffed landowners for tens of millions of dollars in compensation" and refused access payments. Rural municipalities are owed $173 million in unpaid taxes.

The Daily Subsidy

Canadians subsidize energy cleanup at $4.3 million per day through government grants, unpaid taxes, and outstanding lease payments to landowners.

Alberta's 300,000 Unreclaimed Wells

Each dot represents approximately 1,000 wells, arranged in the shape of Alberta. Click any dot to highlight all wells with the same status.

"The liability crisis is only half the story. The other half is where the money went."
05

$12.6 Trillion in Fraudulent Collateral

Our investigation into how Alberta bitumen reserves became the foundation for the 2008 financial crisis

1

April 9, 2003

175 billion barrels of Alberta bitumen officially recognized as "proven" reserves, the same day US Marines completed the Iraqi occupation.

2

NI 51-101 Implementation

National Instrument 51-101 (Sept 26, 2003) changed reserve disclosure standards, enabling Alberta bitumen to be booked as proven reserves on financial statements.

"I'm worried that if it goes through that way, I don't want to be associated with it."Henry Lawrie, former ASC chief accountant, who resigned before implementation
3

$12.6 Trillion Created

175 billion barrels × $72/barrel = $12.6 trillion in new collateral, unleveraged. This collateral flooded the banking system.

4

Subprime Mortgage Explosion

$7.2 trillion in new mortgage debt accumulated before the 2008 crisis. The FBI warned of an "epidemic" of mortgage fraud that could become "the next S&L crisis."

5

2008 Global Financial Crisis

The bubble burst, precipitating the worst financial crisis since the Great Depression. Alan Greenspan later acknowledged: "the Iraq war is largely about oil."

Industry Borrowing Escalation

How oil and gas industry borrowing exploded after reserve reclassification

$2B
1980s
$10B
1990s
$100B
2000s
$140B/yr
Recent

The Core Claim

We argue that the 2003 US invasion of Iraq was not about stealing Iraqi oil, but about keeping Iraqi oil off the world market to maximize the value of 175 billion barrels of newly-"proven" Alberta bitumen. This collateral, controlled by banking interests, was used to fuel the housing bubble whose bursting precipitated the 2008 Global Financial Crisis.

$1.2 trillion in total theft estimated since the 2015 Paris climate agreement alone.

06

The RStar Scheme

"Danielle Smith's program would hand them money for free."

Regan Boychuk

How RStar Works

Company cleans up old well
Earns royalty credits equal to liability
Credits offset royalties on new production
Public loses royalty revenue

The RStar Timeline

June 2019
Danielle Smith registered as a lobbyist (Alberta Enterprise Group) and began advocating for RStar
June 2021
UCP government rejected RStar, citing polluter-pays principle
July 2021
After ALDP report, Kenney tasked Smith and Kris Kinnear with promoting RStar. Smith sent 5-page memo to Energy Minister Sonya Savage.
Oct 2022
Danielle Smith became Premier. RStar rebranded as "Liability Management Incentive Program" with $100M pilot.
Feb 2023
Scotiabank offered first establishment critique. The $20B scheme gains public attention.

The Numbers at Stake

$20B
Original RStar proposal scope
$100M
Rebranded pilot program
$575B
Lost revenue from reduced royalty rates
$260B
Total cleanup liability estimate

Why It's a Problem

  • Violates polluter-pays principle: Uses public royalty revenue to fund what companies already legally owe
  • Rewards delay: Companies that postponed cleanup get paid; responsible companies get nothing
  • Lobbyist-to-Premier pipeline: Smith advocated for RStar as a paid lobbyist, then implemented it as Premier
  • Rejected twice before: Both NDP (Notley) and UCP (Kenney) governments rejected the scheme on principle
07

The Big Cleanup

Our proposed solution: enforce the polluter-pays principle to unlock Alberta's next great jobs boom

0
Full-time industry-funded jobs per year
25 Years
Duration of cleanup employment
0
Wells to be remediated
$4.83B
Estimated spending in Cypress County alone

The Proposed Framework

1

Create a Public Reclamation Trust

Step in on insolvent companies, operate remaining productive wells, and use revenue to fund remediation.

2

Enforce Full Levy Collection

Require the Alberta Energy Regulator to collect all outstanding industry levies.

3

Invest in Indigenous Entrepreneurship

Prioritize Indigenous-led cleanup businesses and land restoration projects.

4

Recover Landowner Costs

Establish mechanisms for landowners to recover cleanup costs from responsible companies.

5

Prioritize Unpaid Tax Sites

Begin cleanup at sites where companies owe the most in municipal taxes.

"With 300,000 wells to be cleaned up, there's decades of work in every corner of the province. Enforcing the polluter-pays principle isn't just good policy, it's the foundation for Alberta's next great economic transformation."
Alberta Liabilities Disclosure Project, "The Big Cleanup" (2021)
08

The Network

The web of power connecting government, industry, regulators, and finance. Hover or tap nodes to trace the flows of money, influence, and liability.

Government Corporate Regulatory Financial Civil Society
09

Get In Touch

Have information to share? Want to collaborate on this research? Reach out directly.

Your information is private and will not be shared.

10

Sources & Further Reading

All data in this visualization is drawn from public research

Misplaced Generosity (2010, updated 2012)

Parkland Institute, University of Alberta. By Regan Boychuk.

Peer-reviewed study of royalties and profits in Alberta's oil and gas industry.

parklandinstitute.ca ↗

The Big Cleanup (2021)

Alberta Liabilities Disclosure Project. By Boychuk, R., Anielski, M., Snow, J. Jr., & Stelfox, B.

How enforcing the polluter-pay principle can unlock Alberta's next great jobs boom.

CBC coverage ↗

How Stolen Alberta Oil Keeps Creating $9 Trillion in Fraudulent Collateral

The Canada Files. By Regan Boychuk.

Investigation into connections between Alberta reserves, the Iraq war, and the 2008 financial crisis.

thecanadafiles.com ↗

RStar Scheme Investigation

Alberta Politics / Polluter Pay Federation.

Deep investigation into the history and implications of the RStar / Liability Management Incentive Program.

albertapolitics.ca ↗

Alberta's Mega Oil and Gas Liability Crisis, Explained

The Tyee. Analysis of the $260 billion cleanup problem.

thetyee.ca ↗

On Orphan Wells: Dine-and-Dash

CBC News Opinion. By Regan Boychuk.

Arguments against the dine-and-dash business model in oil and gas.

cbc.ca ↗

About the Researcher

Regan Boychuk, former public policy research manager, Parkland Institute. Co-founder of Reclaim Alberta, the Alberta Liabilities Disclosure Project, and the Polluter Pay Federation. Appointed to Alberta's 2015 Royalty Review Panel and participated in the 2017 Liability Management Review.

reclaimalberta.ca ↗
Cleanup liability $56,500
Lost royalties $0
Collateral exposure $0
Total burden $56,500