As part of our oversight role, the OEB collects financial and non-financial information from regulated entities as set out in the Reporting and Record-keeping Requirements (RRR). The data collected through RRR ranges from financial and operating information to reliability and customer service, and provides an overview of the electricity and natural gas sectors. The OEB uses this data for performance reporting and to identify trends in areas that may drive sector improvement.
On this page
Reporting Schedule
View the natural gas and electricity reporting schedule
Electricity Distributors RRR Infographic
The Electricity RRR Section 2 sets the minimum reporting and record-keeping requirements with which a licensed electricity distributor must comply. The interactive infographic below provides an overview of how this data is used at the OEB.
Download a PDF version of the infographic
RRR Documents
Electricity Reporting and Record Keeping Requirements
The Electricity Reporting and Record Keeping Requirements (RRRs) constitute the Board’s current requirements to maintain and file information under the licence conditions.
Electricity Reporting and Record Keeping Requirements (pdf) (Effective March 27, 2024)
- Letter re: 2024 Annual Reporting and Record-keeping Requirements for Electricity Licensees and Natural Gas Marketers (pdf) (March 27, 2024)
- Letter re: 2023 Annual Reporting and Record-keeping Requirements for Electricity Distributors (pdf) (March 8, 2023)
- Letter re: 2023 Annual Reporting and Record-keeping Requirements for USMPs (pdf) (March 8, 2023)
- Letter re: Amendments to RRR 2.1.14 and RRR 2.3.11 (pdf) (March 7, 2023)
- Letter re: Amendments to Reporting and Record-keeping Requirements Reliability and Power Quality Review (pdf) (March 2, 2023)
- Letter re: New Electricity Reporting and Record-keeping Requirements (RRR) for Electricity Retailers (pdf) (February 28, 2023)
- Notice of Amendments to RRR 2.1.4.2 System Reliability (pdf) (Effective November 21, 2022)
- Letter re: 2022 Annual Reporting and Record-keeping Requirements and Enhancements to the Electricity Distributor Yearbooks (pdf) (March 10, 2022)
- Letter re: Reporting Requirement Related to the Ontario Electricity Rebate (pdf) (August 27, 2021)
- Letter re: Elimination of Reporting of Connection Impact Assessments and System Impact Assessments (pdf) (August 11, 2021)
- COVID-19 Account Balances Reported by Electric Utilities as of March 31, 2021 (xlsx) (June 17, 2021)
- Letter re: 2021 Annual Reporting and Record-keeping Requirements (RRR) and Amendments to the Electricity Distributor Scorecard (pdf) (March 22, 2021)
- Letter re: Reporting and Record-keeping Requirements (pdf) (March 22, 2021)
- Letter - Amendment to Temporary Monthly Reporting Requirement Related to the Impact Arising from the COVID-19 Emergency (pdf) (February 8, 2021)
- COVID-19 Account Balances Reported by Electric Utilities as of November 30, 2020 (xlsx) (January 20, 2021)
- COVID-19 Account Balances Reported by Electric Utilities as of October 31, 2020 (xlsx) (December 10, 2020)
- Letter - Continuation of Temporary Monthly Reporting Requirement Related to the Consultation on the Deferral Account - Impacts Arising from the COVID-19 Emergency (pdf) (October 5, 2020)
- Letter - Temporary Reporting Requirement Related to Impact Assessment of Global Adjustment Deferrals for non-RPP Class B Customers (pdf) (October 5, 2020)
- COVID-19 Account Balances Reported by Electric Utilities as of July 31, 2020 (xlsx) (September 24, 2020)
- Letter - Amendment to Temporary Monthly Reporting Requirement Related to the Impact Arising from the COVID-19 Emergency (pdf) (August 17, 2020)
- Letter - Temporary Monthly Reporting Requirement Related to the Impact on Distributors Arising from the COVID-19 Emergency (pdf) (June 26, 2020)
- Letter - Clarification of Temporary Monthly Reporting Requirement Related to the Impact on Distributors Arising from the COVID-19 Emergency (pdf) (May 20, 2020)
- Letter - Temporary Monthly Reporting Requirement Related to the Impact on Distributors Arising from the COVID-19 Emergency (pdf) (May 12, 2020)
- Letter - Electricity Transmitters RRR filing (pdf) (April 15, 2020)
- Letter - 2020 annual reporting (pdf) (March 31, 2020)
- Letter - Annual Reporting and Record-Keeping Requirements (RRR) Filings Change to Deadline due to COVID-19 Pandemic (pdf) (March 19, 2020)
- Letter - Changes to the Ontario Electricity Rebate (pdf) (February 24, 2020)
- Letter - Amendments to RRR regarding major event response reporting (pdf) (January 23, 2020)
- Letter - Amendments to RRR regarding cyber security reporting (pdf) (November 29, 2018)
- Data Disclosure Agreement with Statistics Canada (pdf)
File documents online
- Access OEB Filing Systems
Filing processes
- March 27, 2024
- March 27, 2024
- February 2, 2024 - RRR 2.1.7 Trial Balance CSV Template
- RRR 2.1.7 CSV template - CGAAP/ASPE/USGAAP (csv) (updated February 22, 2024)
- RRR 2.1.7 CSV template - MIFRS (csv) (updated February 22, 2024)
- April 15, 2020
- Letter re: New RRR Filing System Go-Live Electricity Transmitters; Amendments to the Reporting and Record-Keeping Requirements (RRR) for Quarterly Filings (pdf)
- Letter re: New RRR Filing System; Change to Quarterly Reporting and Record-Keeping Requirements (RRR) Deadline due to COVID-19 Pandemic (pdf)
- April 24, 2019
- March 2, 2018
- March 13, 2017
- February 13, 2017 - Unit Sub-Meter Providers
- March 1, 2016 - RRR 2.1.5.6 ROE Filing Materials
- RRR 2.1.5.6 ROE Complete Filing Guide for Electricity Distributors (pdf)
- RRR 2.1.5.6 ROE Filing Guide for Input Cells on ROE form (pdf)
- RRR 2.1.5.6 Excel template (xlsx)
- RRR 2.1.5.6 Appendix 6 - Example 1 Current Tax for Regulatory Purposes (xlsx)
- RRR 2.1.5.6 Appendix 6 - Example 2 Current Tax for Regulatory Purposes (xlsx)
- RRR 2.1.5.6 ROE - Example 1 for ROE Calculation (xlsx)
- RRR 2.1.5.6 ROE - Example 2 for ROE Calculation (xlsx)
- RRR 2.1.5.6 ROE - Example for Over-earning Drivers Tab (xlsx)
- April 17, 2015
- March 31, 2015
- April 21, 2011
Gas Reporting and Record Keeping Requirements
The Gas Reporting and Record Keeping Requirements (RRRs) constitute the Board’s requirements to maintain and file information under the Board gas rule-making power for all rate regulated gas utilities and under licence conditions for gas marketers.
Natural Gas Reporting and Record Keeping Requirements (pdf) (Effective March 27, 2024)
- Notice of Amendments to a Rule - Rule for Gas Utilities (pdf) (March 27, 2024)
- COVID-19 Account Balances Reported by Natural Gas Utilities as of November 30, 2020 (xlsx) (January 20, 2021)
- COVID-19 Account Balances Reported by Natural Gas Utilities as of October 31, 2020 (xlsx) (December 11, 2020)
- COVID-19 Account Balances Reported by Natural Gas Utilities as of August 31, 2020 (xlsx) (October 9, 2020)
- Notice of Amendments to a Rule - Rule for Gas Utilities (pdf) (April 25, 2019)
Gas Marketer Licence Requirements (pdf) (Effective March 27, 2024)
- Letter re: 2024 Annual Reporting and Record-keeping Requirements for Electricity Licensees and Natural Gas Marketers (pdf) (March 27, 2024)
- Letter - Amendments to the RRR regarding publicly traded security reporting (pdf) (March 15, 2018)
File documents online
- Access OEB Filing Systems
Filing processes
- April 15, 2020
- April 8, 2020
- March 26, 2020
- April 21, 2011
Stakeholder Consultations Related to RRR
View current and archived consultations:
- Reporting and Record-keeping Requirements Consultation (EB-2022-0267)
- Mandatory Record Retention Period for Regulated Entities (EB-2015-0247)
- Comprehensive Review of the Electricity Reporting and Record Keeping Requirements (EB-2012-0062)
- Consultation on Proposed Changes to the Electricity Reporting and Record Keeping Requirements (EB-2009-0161)
- Notice of Proposed Amendment to the Natural Gas Reporting and Record Keeping Requirements: Rule for Gas Utilities (EB-2009-0162)
- Consultation on Proposed Changes to the Natural Gas Reporting and Record Keeping Requirements: Gas Marketer Licence Requirements (EB-2009-0163)
- Proposed Reporting and Record Keeping Requirements for Gas Utililites and Licensed Gas Marketers (RP-2003-0242 and RP-2003-0247)
- Reporting and Record-keeping Requirements for Electricity Licensees ("Monitoring Requirements") (RP-2002-0140)
RRR data revisions
After the RRR filing due date has passed for each reporting period, the e-Filing Services portal is closed and no further submissions or changes can be made to the RRR filings by regulated entities. A regulated entity needs to first seek the approval of the OEB in order to substantiate the requested changes and to gain access to the e-Filing Services portal to make any changes.
To facilitate the revision of previously filed RRR data, the OEB has rolled out a web-based RRR data revision request form for regulated entities to submit RRR data revision requests through its e-Filing Services portal. The web-based revision process permits for an automated record of the requested changes, communications tracking and allows regulated entities to include additional information (e.g., Excel, Word and PDF files to be uploaded) to support their requested changes.
March 8, 2023
May 3, 2016
February 17, 2010
RRR Documents Archive
If you are looking for older RRR information, please visit the RRR Documents Archive