_________________________________________________________________________________________ Government–wide Chart of Accounts - 2014-2015 Chapter 4 - Financial reporting accounts - Summary _________________________________________________________________________________________
U p d a t e d : 2 0 1 5 - 1 2 - 0 4
T a b l e o f c o n t e n t s
T a b l e o f c o n t e n t s4 . 1 I n t r o d u c t i o n
4.1.1 Accounting Manual 4.1.2 FRA Utilization
4.1.3 Structure for the Financial Reporting Accounts 4 . 2 F i n a n c i a l r e p o r t i n g a c c o u n t s S u m m a r y f o r 2 0 1 4 - 2 0 1 5 1 A s s e t s 2 Liabilities 3 Equity/Deficit 4 Revenue 5 E x p e n s e s
6 Cash Reconciliation Control Accounts
Appendix A?Release notes in date order—Financial reporting accounts for 2 0 1 4 - 2 0 1 5
Appendix A?Release notes in code order—Financial reporting accounts for 2 0 1 4 - 2 0 1 5
4.1 Introduction
This chapter provides an explanation of the financial reporting account (FRA) c l a s s i f i c a t i o n s t r u c t u r e a n d c o n t e n t s , w h i c h f o r g o v e r n m e n t - w i d e r e p o r t i n g purposes, identifies the relevant asset, liability, net assets/equity, revenue and e x p e n s e a c c o u n t s t h a t a r e r e q u i r e d f o r f i n a n c i a l r e p o r t i n g ( m a i n t a i n i n g a c c o u n t s in the General Ledger) and for preparing the consolidated financial statements for t h e G o v e r n m e n t o f C a n a d a .
The basis for coding the FRA classification is accrual accounting which requires t r a n s a c t i o n s t o b e r e c o r d e d i n t h e p e r i o d w h e n t h e y o c c u r ( a n d n o t o n l y w h e n cash or its equivalent is received or paid). Therefore, the transactions and events a r e r e c o r d e d i n t h e a c c o u n t i n g r e c o r d s a n d r e c o g n i z e d i n t h e f i n a n c i a l s t a t e m e n t s o f t h e p e r i o d s t o w h i c h t h e y r e l a t e . T h e e l e m e n t s r e c o g n i z e d u n d e r a c c r u a l
accounting are assets, liabilities, net assets/equity, revenue and expenses.
4.1.1 Accounting Manual
The Treasury Board Secretariat FIS Accounting Manual, available at the following URL:
h t t p : / / w w w . t b s - s c t . g c . c a / p u b s _ p o l / d c g p u b s / a c c s t d / f i s a m - m c s s i f - 0 7 0 1 _ e . a s p provides general information and guidance on accrual accounting. The Manual pr o vi des an ov erview of accr ual accoun tin g i n the g overnment and specifies that departments must follow generally accepted accounting principles (GAAP) as defined in the Canadian Institute of Chartered Accountants (CICA) Public Sector (PS) Accounting Handbook. The PS Accounting Handbook is the authoritative r e f e r e n c e m a n u a l ; a n d w h e r e a p p r o p r i a t e , m a y b e s u b j e c t t o m o d i f i c a t i o n o r i n t e r p r e t a t i o n s t h r o u g h t h e i s s u i n g o f Treasury Board Accounting Standards (TBAS).
T h e A c c o u n t i n g M a n u a l a l s o g i v e s e x a m p l e s o f m o s t r o u t i n e t r a n s a c t i o n s a n d m a n y c o m p l e x o n e s t h a t a r e u n i q u e t o g o v e r n m e n t a n d h i g h l i g h t d i f f e r e n c e s b e t w e e n r e p o r t i n g o n a n a c c r u a l a c c o u n t i n g b a s i s , a c c o u n t i n g f o r a u t h o r i t i e s , a n d reporting by objects. The Receiver General Manual (RGM), Chapter 10 "Accounting
Entries" available at the following URL: h t t p : / / g c i n t r a n e t . t p s g c - p w g s c . g c . c a / r g / m a n u e l s - m a n u a l s / i n d e x - e n g . h t m l h t t p : / / g c i n t r a n e t . t p s g c - p w g s c . g c . c a / r g / m a n u e l s - m a n u a l s / i n d e x - e n g . h t m l
p r o v i d e s a d d i t i o n a l e x a m p l e s o f a c c o u n t i n g e n t r i e s a n d s e r v e t o s u p p l e m e n t t h e FIS Accounting Manual.
4.1.2 FRA Utilization
The FRAs included in departmental CFMRS monthly trial balances contain the data n e e d e d b y t h e R e c e i v e r G e n e r a l t o p r e p a r e t h e f i n a n c i a l s t a t e m e n t s o n a m o n t h l y a n d a n n u a l b a s i s . M o n t h l y g o v e r n m e n t - w i d e f i n a n c i a l s t a t e m e n t s a r e i n c l u d e d i n t h e Monthly Statement of Financial Operations, w h i c h i s u s e d b y t h e D e p a r t m e n t o f F i n a n c e C a n a d a t o p r o d u c e t h e r e s u l t s i s s u e d i n t h e Monthly Fiscal Monitor. The g o v e r n m e n t ' s a n n u a l f i n a n c i a l s t a t e m e n t s a r e a u d i t e d b y t h e A u d i t o r G e n e r a l a n d a r e i n c l u d e d i n t h e Public Accounts of Canada that are tabled, each fall, in
P a r l i a m e n t . T h e s e s t a t e m e n t s a r e a l s o i n c l u d e d o n a c o n s o l i d a t e d b a s i s i n t h e
Annual Financial Report of the Government of Canada, which is published by the
4.1.3 Structure for the Financial Reporting Accounts
The fi nanci al reporting account str u ctu r e is design ed to identify accounting transactions as follows:
A s s e t s a r e e c o n o m i c r e s o u r c e s c o n t r o l l e d b y a n e n t i t y a s a r e s u l t o f p a s t
t r a n s a c t i o n s o r e v e n t s a n d f r o m w h i c h f u t u r e e c o n o m i c b e n e f i t s m a y b e o b t a i n e d . The assets are classified as being either financial assets (cash, accounts receivable, an d l oa ns , i nves tments and advances, etc.) an d n on-fin ancial assets (inv entories, buildings, machinery and equipment, capital leases and work in progress, etc.).
Liabilities are financial obligations to outside organizations and individuals as a
result of transactions and events on or before the accounting date. Liabilities are t h e r e s u l t o f c o n t r a c t s , a g r e e m e n t s a n d l e g i s l a t i o n i n f o r c e a t t h e a c c o u n t i n g d a t e t h a t r e q u i r e t h e g o v e r n m e n t t o r e p a y b o r r o w i n g s o r t o p a y f o r g o o d s a n d s e r v i c e s acquired or provided prior to the accounting date. The liabilities generally consist of accounts payable, accrued interest payable, accrued salaries and wages,
s u p e r a n n u a t i o n , p u b l i c d e b t , e t c .
Net Assets/Liabilities represent the difference between total assets and liabilities.
When the total assets exceed total liabilities, the resulting amount represents Net Assets. When total liabilities exceed total assets, the resulting amount represents Net Liabilities. The Net Assets/Liabilities consists of two categories; Unrestricted Net Assets/Liabilities and Restricted Net Assets/Liabilities. Following the end of e a c h f i s c a l y e a r , t h e n e t b a l a n c e s f r o m t h e r e v e n u e s , e x p e n s e s a n d d e p a r t m e n t a l payment, payroll, IS, DBA, and deposit control accounts, as well as 35ddd
O r g a n i z a t i o n T r a n s f e r O u t / I n a n d 3 6 d d d O p e n i n g B a l a n c e A d j u s t m e n t s a c c o u n t s a r e c o n v e r t e d a s a p p r o p r i a t e i n t o t h e n e w y e a r o p e n i n g b a l a n c e o f t h e
Unrestricted Net Assets/Liabilities or the Restricted Net Assets/Liabilities account(s).
R e v e n u e s are increases in economic resources, either by way of inflows or
e n h a n c e m e n t s o f a s s e t s o r r e d u c t i o n s o f l i a b i l i t i e s , r e s u l t i n g f r o m t h e o r d i n a r y activities of a department. They can result from activities such as tax revenue, the sale of goods or services, gain on sales of assets, interest and penalties earned on t a x a n d n o n - t a x r e v e n u e , a n d r e t u r n o n i n v e s t m e n t s .
E x p e n s e s a r e t h e c o s t o f r e s o u r c e s c o n s u m e d i n a n d i d e n t i f i a b l e w i t h t h e
o p e r a t i o n s o f t h e a c c o u n t i n g p e r i o d . E x a m p l e s o f e x p e n s e s i n c l u d e o p e r a t i n g expenses, grants and contributions, salaries, etc.
Cash Reconciliation Control accounts are similar to a bank account. However,
since the cash accounts are restricted to the Receiver General (i.e., consolidated r e v e n u e f u n d ) , d e p a r t m e n t s a r e r e q u i r e d t o u s e t h e c a s h r e c o n c i l i a t i o n c o n t r o l a c c o u n t s . T h e m a j o r d i f f e r e n c e b e t w e e n t h e c o n t r o l a c c o u n t s a n d b a n k a c c o u n t s i s that control accounts are closed into Net Assets/Liabilities at year end after all o t h e r c l o s i n g s h a v e b e e n d o n e .
4.2 Financial reporting accounts
S u m m a r y f o r 2 0 1 4 - 2 0 1 5
1 A s s e t s
11 Current Assets
1 1 1 C a s h 1 1 1 1 Cash Balances1 1 1 1 1 Cash on Deposit in Canadian Currency (Consolidated Revenue Fund) 1 1 1 1 3 Special Deposits Held in Trust - Receiver General
1 1 1 1 4 Cash on Deposit in Foreign Currencies 1 1 1 2 Outstanding Deposits (Cash in Transit)
1 1 1 2 1 Cash in Transit and in Hands of Collectors at Year End 1 1 1 2 3 Deposits in Transit to the Receiver General
1 1 1 2 4 O u t s t a n d i n g D e p o s i t s
1 1 1 2 5 Cash in Hands of Departments Awaiting Deposit to the Receiver General 1 1 1 3 O u t s t a n d i n g P a y m e n t s
1 1 1 3 1 Outstanding Payments (Receiver General Cheques and Other) 1 1 1 3 2 I m p r e s t A c c o u n t s C h e q u e s
1 1 1 3 4 Payments in Transit to the Receiver General 1 1 1 4 Cash Equivalent Accounts
1 1 1 4 1 Traveller's Cheques 1 1 1 4 2 T e r m D e p o s i t s A u c t i o n
1 1 1 4 9 Other Cash Equivalent Accounts 1 1 1 5 O t h e r C a s h A c c o u n t s
1 1 1 5 1 C o n s o l i d a t e d C r o w n C o r p o r a t i o n s a n d o t h e r e n t i t i e s 1 1 1 5 9 O t h e r C a s h A c c o u n t s
1 1 2 A c c o u n t s R e c e i v a b l e
1 1 2 1 Accounts Receivable - Tax Revenue 1 1 2 1 1 Personal Income Tax
1 1 2 1 2 Corpora te I ncome Tax
1 1 2 1 3 Goods and Services Tax, including the Harmonized Sales Tax 1 1 2 1 4 Other Excise Taxes and Duties
1 1 2 1 5 Energy Taxes 1 1 2 1 6 O t h e r T a x e s
1 1 2 1 7 C u s t o m s D u t i e s a n d T a x e s o n I m p o r t s 1 1 2 1 8 S o u r c e D e d u c t i o n s
1 1 2 1 9 N o n - R e s i d e n t s
1 1 2 2 Accounts Receivable - Other Revenue, Excluding Interdepartmental 1 1 2 2 1 Accounts Receivable - Other Revenue
1 1 2 2 5 Accrued Receivables 3 1 1 2 2 6 Other Receivables
1 1 2 2 9 Allowance for Doubtful Accounts - Accounts Receivable for Other R e v e n u e , e x c l u d i n g I n t e r d e p a r t m e n t a l
1 1 2 3 Accounts Receivable - Other
1 1 2 3 1 Accounts Receivable for Refunds of Program Expenses 1 1 2 3 2 C o n s o l i d a t e d C r o w n C o r p o r a t i o n s a n d o t h e r e n t i t i e s 1 1 2 3 3 O v e r p a y m e n t s t o b e R e c o v e r e d
1 1 2 3 4 Accrued Interest Receivables on Loans
1 1 2 3 5 Accrued Interest Receivables on Term and Demand Deposits 1 1 2 3 6 T r a n s i t i o n P a y m e n t - P a y i n a r r e a r s
1 1 2 3 8 Unamortized Discount on Receivables
1 1 2 3 9 Allowance for Doubtful Accounts - Other Accounts Receivable 1 1 2 4 A c c o u n t s R e c e i v a b l e - I n t e r d e p a r t m e n t a l
1 1 2 4 2 Other Government Departments (OGD) - Accounts Receivable 4 2 , 4 4 , 4 9 1 1 2 4 4 Oth er Government D epart men t ( OGD) - S uspense Ad vances 1 3
1 1 2 4 5 Interdepartmental Settlement (IS) Credits in Transit to the Receiver General (for Creditor Initiated IS) 4 9
1 1 2 5 Accounts Receivable - Tax Revenue - Interdepartmental Allocations 1 1 2 5 1 Canada Pension Plan Premiums Receivable from Canada Revenue Agency
(CRA)
1 1 2 5 2 Employment Insurance Contributions Receivable from Canada Revenue Agency (CRA)
1 1 2 5 3 Old Age Security Overpayments Receivable from Canada Revenue Agency (CRA)
1 1 2 5 4 Provincial Tax Collections Receivable from Canada Revenue Agency (CRA)
1 1 2 5 5 Provincial Benefit Programs Receivable from Finance
1 1 2 5 6 Source deductions receivable from Other Government Department (OGD) 1 1 2 5 9 Other Receivables
1 1 2 7 Allowance for Doubtful Tax Accounts - Tax Revenue 1 1 2 7 1 Personal Income Taxes
1 1 2 7 2 C o r p o r a t e I n c o m e T a x e s 1 1 2 7 3 Goods and Services Tax (GST) 1 1 2 7 4 Excise Tax and Duties
1 1 2 7 5 Energy Taxes 1 1 2 7 6 O t h e r T a x e s
1 1 2 7 7 C u s t o m s D u t i e s a n d T a x e s o n I m p o r t s 1 1 2 7 8 S o u r c e D e d u c t i o n s
1 1 2 7 9 N o n - R e s i d e n t s
113 Accounts Receivable - Tax Revenue Accrual Estimates
1 1 3 1 Personal Income Tax - Accrual Estimates 1 1 3 1 1 T1 Instalments Received from Individuals
1 1 3 1 2 Estimated Accrued Receivable (Contra) 1 1 3 1 3 Suspense Clearing Accounts
1 1 3 2 Personal Income Tax - Employers Source Deductions Accrued 1 1 3 2 1 T4 Source Deductions Installments Received from Employers 1 1 3 2 2 Estimated Accrued Receivable (Contra)
1 1 3 2 3 Suspense Clearing Accounts 1 1 3 3 Corpora te I ncome Tax - Accr ual s
1 1 3 3 1 T2 Installments Received from Corporations 1 1 3 3 2 Estimated Accrued Receivable (Contra)
1 1 3 3 3 Suspense Clearing Accounts 1 1 3 4 N o n - R e s i d e n t T a x - A c c r u a l s
1 1 3 4 1 Tax Withheld on Behalf of Non-Residents 1 1 3 4 2 Estimated Accrued Receivable (Contra) 1 1 3 4 3 Suspense Clearing Accounts
1 1 3 5 GST - Accruals
1 1 3 5 1 Installments Received from Vendors 1 1 3 5 2 Estimated Accrued Receivable (Contra) 1 1 3 5 3 Suspense Clearing Accounts
1 1 3 6 Excise Taxes - Accruals
1 1 3 6 1 Installments Received from Manufacturers 1 1 3 6 2 Estimated Accrued Receivable (Contra) 1 1 3 6 3 Suspense Clearing Accounts
1 1 3 7 C u s t o m s D u t i e s - A c c r u a l s
1 1 3 7 1 I n s t a l l m e n t s R e c e i v e d f r o m I m p o r t e r s 1 1 3 7 2 Estimated Accrued Receivable (Contra) 1 1 3 7 3 Suspense Clearing Accounts
1 1 3 9 Other Tax Revenue - Accruals 1 1 3 9 1 Installments/Withholding Received 1 1 3 9 2 Estimated Accrued Receivable (Contra) 1 1 3 9 3 Suspense Clearing Accounts
12 Foreign Exchange Accounts
121 International Monetary Fund
1 2 1 1 Subscriptions and Notes Payable 1 2 1 1 1 S u b s c r i p t i o n s
1 2 1 1 2 Notes Payable (Contra)
1 2 1 1 3 International Monetary Fund - General Resources Account Lending 1 2 1 2 Special Drawing Rights Allocations
1 2 1 2 0 Special Drawing Rights Allocations
1 2 2 O t h e r
1 2 2 1 Exchange Fund Account
1 2 2 1 1 International Reserves Held in Exchange Fund Account 1 2 2 1 2 Accrued Gains and Losses on Exchange Fund Account
13 Loans, Investments and Advances (LIA) 1 2
131 Loans, Investments and Advances to Crown Corporations
1 3 1 1 In ve stments in Major /Lend in g I nsti tu tio n En terpr ise Crow n C orpor ations 1 3 1 1 1 C a n a d a D e p o s i t I n s u r a n c e C o r p o r a t i o n
1 3 1 1 2 C a n a d a M o r t g a g e a n d H o u s i n g C o r p o r a t i o n 1 3 1 1 3 E x p o r t D e v e l o p m e n t C a n a d a
1 3 1 1 4 F a r m C r e d i t C a n a d a
1 3 1 1 5 Business Development Bank of Canada
1 3 1 2 Loans and Advances to Major/Lending Institution Enterprise Crown C o r p o r a t i o n s
1 3 1 2 1 C a n a d a D e p o s i t I n s u r a n c e C o r p o r a t i o n 1 3 1 2 2 C a n a d a M o r t g a g e a n d H o u s i n g C o r p o r a t i o n 1 3 1 2 3 E x p o r t D e v e l o p m e n t C a n a d a
1 3 1 2 4 F a r m C r e d i t C a n a d a
1 3 1 2 5 Business Development Bank of Canada
1 3 1 3 I n v e s t m e n t s i n O t h e r E n t e r p r i s e C r o w n C o r p o r a t i o n s 1 3 1 3 1 Bank of Canada
1 3 1 3 2 C a n a d a D e v e l o p m e n t I n v e s t m e n t C o r p o r a t i o n 1 3 1 3 3 Royal Canadian Mint
1 3 1 3 4 Canada Hibernia Holding Corporation 1 3 1 3 5 Ridley Terminals
1 3 1 3 8 Crown Corporation Enterprises (CCE) - Equity Adjustments 1 3 1 3 9 O t h e r I n v e s t m e n t s i n O t h e r E n t e r p r i s e C r o w n C o r p o r a t i o n s
1 3 1 4 Loans a nd Advances to Ot her E n ter p r ise Crow n C orpor atio ns 1 3 1 4 2 C a n a d a P o s t C o r p o r a t i o n
1 3 1 4 5 Freshwater Fish Marketing Corporation 1 3 1 4 7 P o r t s C o r p o r a t i o n s
1 3 1 4 8 Canada Lands (Notes Receivable)
1 3 1 4 9 Oth er Loans and Advances to Oth er Enterprise C rown Co rp orations 1 3 1 5 I n v e s t m e n t s i n C o n s o l i d a t e d C r o w n C o r p o r a t i o n s
1 3 1 5 1 Atomic Energy of Canada Limited 1 3 1 5 2 C a n a d i a n B r o a d c a s t i n g C o r p o r a t i o n 1 3 1 5 3 Via Rail Canada Inc.
1 3 1 5 9 O t h e r I n v e s t m e n t s i n C o n s o l i d a t e d C r o w n C o r p o r a t i o n 1 3 1 6 L o a n s a n d A d v a n c e s t o C o n s o l i d a t e d C r o w n C o r p o r a t i o n s 1 3 1 6 1 Atomic Energy of Canada Limited
1 3 1 6 3 National Capital Commission 1 3 1 6 4 Canadia n Dairy Commissi on
1 3 1 6 9 O t h e r L o a n s a n d A d v a n c e s t o C o n s o l i d a t e d C r o w n C o r p o r a t i o n
1 3 1 7 Loans , Investments and Ad v ances f or C onsolidated C rown Cor porations 1 3 1 7 0 L o a n s , I n v e s t m e n t s a n d A d v a n c e s t o C o n s o l i d a t e d C r o w n C o r p o r a t i o n s
1 3 1 8 1 U n a m o r t i z e d P r e m i u m / D i s c o u n t o n L o a n s t o C r o w n C o r p o r a t i o n s 1 3 1 8 2 U n a m o r t i z e d p r e m i u m / d i s c o u n t o n n o t e s r e c e i v a b l e t o C a n a d a L a n d s
C o r p o r a t i o n
132 Loans, Investments and Advances to Other Governments and Organizations
1 3 2 1 Provincial and Territorial Governments for Regional and Industrial D e v e l o p m e n t 1 1
1 3 2 1 1 Atlantic Development Board for Water Projects 1 3 2 1 2 Atlantic Provinces Power Development Act
1 3 2 1 3 Financing of Special Areas and Highway Agreements 1 3 2 1 4 Financing of Comprehensive Plan Development
1 3 2 1 9 Other Loans and Advances for Regional and Industrial Development 1 3 2 2 Provincial and Territorial Governments for Other Purposes 1 1
1 3 2 2 1 Federal-Provincial Fiscal Arrangements
1 3 2 2 2 Municipal Development and Loan Boards for Capital Works 1 3 2 2 3 Winter Capital Projects Fund
1 3 2 2 4 Financing of Regional Electrical Interconnections 1 3 2 2 5 Expansion of Agricultural Service Centres
1 3 2 2 7 Provincial Tax Collection Overpayments - T3
1 3 2 2 8 Unamortized Discounts on Loans to Provincial and Territorial G o v e r n m e n t s
1 3 2 2 9 Other Loans and Advances to Provincial and Territorial Governments 1 3 2 3 National Governments, Including Developing Countries
1 3 2 3 1 National Governments, excluding Developing Countries 1 3 2 3 2 Developing Countries
1 3 2 3 3 Unamortized Discounts for Loans to Developing Countries (Contra) 1 3 2 3 4 Development of Export Trade
1 3 2 3 5 Unamortized Discounts for Loans for Development of Export Trade (Contra)
1 3 2 3 6 NATO for Recoverable Damage Claims 1 3 2 3 7 Allowance for Doubtful Loans
1 3 2 3 9 Other Loans and Advances to National Governments and Developing C o u n t r i e s
1 3 2 4 I n t e r n a t i o n a l O r g a n i z a t i o n s
1 3 2 4 1 Capital Subscriptions to Development Banks 1 3 2 4 2 Capital Subscriptions to International Banks 1 3 2 4 3 Loans to International Or g an izat io n s
1 3 2 4 4 A d v a n c e s t o I n t e r n a t i o n a l O r g a n i z a t i o n s a n d A s s o c i a t i o n s 1 3 2 4 5 Advance to Global Environmental Facility
1 3 2 4 6 C a p i t a l S u b s c r i p t i o n s a n d C o n t r i b u t i o n s t o I n t e r n a t i o n a l D e v e l o p m e n t Association
1 3 2 4 7 Allowance for Subscriptions to International Organizations (Contra) 1 3 2 4 8 Multilateral Advances to International Financial Institutions
1 3 2 4 9 Allowance for Advances to International Financial Institutions (Contra) 1 3 2 5 U n a m o r t i z e d D i s c o u n t s f o r L o a n s , I n v e s t m e n t s a n d A d v a n c e s t o
I n t e r n a t i o n a l O r g a n i z a t i o n s
1 3 2 5 1 Unamortized Discounts for Loans to International Organizations (contra) 1 3 2 6 Po rt folio Investments
1 3 2 6 2 Lower Churchill Development Corporation Limited 1 3 2 6 8 W r i t e - d o w n f o r P o r t f o l i o I n v e s t m e n t s
1 3 2 6 9 Oth er Portfolio Investments 1 3 2 7 O t h e r O r g a n i z a t i o n s
1 3 2 7 1 Development of Export Trade Payments Made to Private Sector 1 0 1 3 2 7 2 Unamortized Discounts for Loans to Private Sector for Develppment of
Export Trade(Contra)
1 3 2 7 3 P a y m e n t s m a d e t o t h e p r i v a t e s e c t o r r e l a t e d t o f i n a n c i a l a s s i s t a n c e t o t h e a u t o m o t i v e s e c t o r
133 Other Loans, Investments and Advances
1 3 3 1 Loans and Accountable Advances to Employees
1 3 3 1 1 Missions Abroad (Foreign Affairs Working Capital Advances)
1 3 3 1 2 Personnel Posted Abroad (Foreign Affairs Working Capital Advances) 1 3 3 1 3 Im p res t A ccounts, S tandin g Ad vances and Authorized Lo ans
1 3 3 1 4 Accountable Advances (Temporary Advances) 9 1 3 3 1 5 Standing Advances to Employees 8
1 3 3 1 9 Other Loans and Advances to Employees
1 3 3 3 Loans to First Nations and Northern Territories 1 3 3 3 1 First Nations in British Columbia
1 3 3 3 2 Native Claimants
1 3 3 3 3 Indian Economic Development 1 3 3 3 5 Inuit Loan Fund
1 3 3 3 6 Council for Yukon Indians
1 3 3 4 O t h e r L o a n s M a d e b y D e p a r t m e n t s
1 3 3 4 0 Canadian Secured Credit Facility Program 1 3 3 4 1 Construction of Exhibition Buildings
1 3 3 4 3 I m m i g r a t i o n L o a n s f o r T r a n s p o r t a t i o n a n d A s s i s t a n c e 1 3 3 4 5 Enterprise Development Loans
1 3 3 4 6 Hibernia Development Project
1 3 3 4 7 Assistance Loans Made by Atlantic Canada Opportunities Agency 1 3 3 4 8 Nordion International Inc.
1 3 3 4 9 U n a m o r t i z e d d i s c o u n t s f o r l o a n s m a d e b y d e p a r t m e n t s ( c o n c e s s i o n a r y loans)
1 3 3 5 O t h e r A d v a n c e s a n d S u b s i d i e s
1 3 3 5 1 Provincial Workers Compensation Boards 1 3 3 5 2 Canadian Commercial Banks
1 3 3 5 3 Canadian Forces Housing 1 3 3 5 4 Confederation Bridge
1 3 3 5 4 Confederation Bridge 1 3 3 5 5 St. John Harbour Bridge 1 3 3 5 6 Veterans Land Act F u n d
1 3 3 5 7 Pilot Training Program - MILIT-AIR Inc.
1 3 3 5 9 U n a m o r t i z e d d i s c o u n t f o r o t h e r a d v a n c e s a n d s u b s i d i e s ( c o n c e s s i o n a r y loans)
1 3 3 6 Loans and Advances to Consolidated Specified Purpose Accounts 1 4 1 3 3 6 1 Interest Bearing Loans to Employment Insurance Account
1 3 3 6 3 Advanc e s to C rop Reinsur ance F un d
1 3 3 6 4 Advances to Agricultural Commodities Stabilization Accounts 1 3 3 7 Loans and Advances on Expired Loan Guarantees
1 3 3 7 1 Loans and Advances on Expired Loan Guarantees 1 3 3 7 9 Allowance for Doubtful Loans
1 3 3 8 Loans and Advances on Transfer (Including Repayable Contributions) 1 3 3 8 1 Loans
1 3 3 8 8 U n a m o r t i z e d D i s c o u n t
1 3 3 8 9 Allowance for Doubtful Loans and Advances 1 3 3 9 O t h e r L o a n s , I n v e s t m e n t s a n d A d v a n c e s
1 3 3 9 1 Loans and Advances to Individuals Other than Employees
1 3 3 9 2 Goods and Services Tax (GST) (including Harmonized Sales Tax - HST) Refundable Advance Account 7
1 3 3 9 3 Canada Student Loans (Direct Loans)
1 3 3 9 4 A m o u n t s S u b r o g a t e d u n d e r t h e Canada Student Loans Act a n d t h e
Canada Student Financial Assistance Act
1 3 3 9 5 Apprentice Loans (Direct Loans)
1 3 3 9 6 Quebec Sales Tax (QST) Refundable Advance Account
1 3 3 9 7 U n a m o r t i z e d D i s c o u n t - O t h e r L o a n s , I n v e s t m e n t s a n d A d v a n c e s 1 3 3 9 8 Unamortized Discount on Canada Student Loans Risk Shared Loans 1 3 3 9 9 Miscellaneous Loans, Investments and Advances
134 Allowance for Valuation 6
1 3 4 1 Allowance for Valuation for Loans to Crown Corporations 1 3 4 1 1 Allowance for Loans to Enterprise Crown Corporations 1 3 4 1 2 Allowance for Loans to Consolidated Crown Corporations
1 3 4 2 Allowances for Valuation for Loans, Investments and Advances to Other G o v e r n m e n t s a n d O r g a n i z a t i o n s
1 3 4 2 1 Allowances, Provincial and Territorial Governments for Regional and I n d u s t r i a l D e v e l o p m e n t
1 3 4 2 2 Allowances, Provincial and Territorial Governments for other purposes 1 3 4 2 3 Allowance, National Governments, including Developing Countries 1 3 4 2 4 Allowances, International Organizations
1 3 4 2 7 Allowances, Other Organizations
1 3 4 3 Allowances for Valuation for Other Loans, Investments and Advances 1 3 4 3 1 Allowances for Loans and Accountable Advances for Employees
1 3 4 3 3 Allowances, Loans to First Nations and Northern Territories 1 3 4 3 4 All o wances, Other L oans m ade b y Depar tmen ts
1 3 4 3 5 Allowances, Other Advances and Subsidies
1 3 4 3 7 Allowances, Loans and Advances on Expired Loan Guarantees 1 3 4 3 8 Allowances for Loans and Advances on Transfers (incl. Repayable
C o n t r i b u t i o n s )
1 3 4 3 9 Allowances, Other Loans, Investments and Advances 1 3 4 9 Allowance for Valuation for Other Loans
1 3 4 9 0 O t h e r L o a n s
1 3 4 9 3 Allowance on Canada Student Loans (Direct Loans)
1 3 4 9 4 A l l o w a n c e o n A m o u n t s S u b r o g a t e d u n d e r t h e Canada Student Loans Act a n d t h e Canada Student Financial Assistance Act
1 3 4 9 5 Allowance on Provincial Tax Collection Overpayments - T3 1 3 4 9 6 Allowance for Apprentice Loans
135 Loans, Investments and Advances by Consolidated Crown Corporations and Other Entities
1 3 5 1 L o a n s a n d A d v a n c e s b y C o n s o l i d a t e d C r o w n C o r p o r a t i o n s a n d O t h e r Entities 1 3 5 1 0 L o a n s a n d A d v a n c e s b y C o n s o l i d a t e d C r o w n C o r p o r a t i o n s a n d o t h e r e n t i t i e s 1 3 5 2 I n v e s t m e n t s b y C o n s o l i d a t e d C r o w n C o r p o r a t i o n s a n d O t h e r E n t i t i e s 1 3 5 2 0 I n v e s t m e n t s b y C o n s o l i d a t e d C r o w n C o r p o r a t i o n s a n d o t h e r e n t i t i e s
14 Prepaid Expenses and Deferred Charges
141 Prepaid Expenses 1 4 1 1 Prepaid Expenses 1 4 1 1 0 Prepaid Expenses 1 4 1 2 P r e p a y m e n t s o f T r a n s f e r s 142 Deferred Charges 1 4 2 1 D e f e r r e d C h a r g e s o n U n m a t u r e d D e b t 1 4 2 1 1 Unamortized Discounts on Treasury Bills 1 4 2 1 2 Unamortized Discounts on Canada Bills
1 4 2 1 3 U n a m o r t i z e d D i s c o u n t s a n d P r e m i u m s o n M a r k e t a b l e B o n d s 1 4 2 1 4 U n a m o r t i z e d C o m m i s s i o n s o n C a n a d a S a v i n g s B o n d s 1 4 2 9 O t h e r D e f e r r e d C h a r g e s 1 4 2 9 9 O t h e r D e f e r r e d C h a r g e s
1 5 I n v e n t o r i e s
151 Regular Inventories 1 5 1 1 I n v e n t o r i e s H e l d f o r C o n s u m p t i o n 1 5 1 1 0 I n v e n t o r i e s H e l d f o r C o n s u m p t i o n 51 5 1 1 1 Work in Progress - Other Government Department (OGD) 1 5 1 2 Inventories for Resale
1 5 1 2 1 Work in Progress - External
16 Capital Assets
161 Tangible Capital Assets
1 6 1 1 Land Buildings and Works 1 6 1 1 1 L a n d 1 6 1 1 2 Buildings 1 6 1 1 3 W o r k s a n d I n f r a s t r u c t u r e 1 6 1 2 M a c h i n e r y a n d E q u i p m e n t 1 6 1 2 1 M a c h i n e r y a n d E q u i p m e n t 1 6 1 2 2 C o m p u t e r H a r d w a r e 1 6 1 2 3 C o m p u t e r P u r c h a s e d a n d D e v e l o p e d S o f t w a r e 1 6 1 2 4 A r m s a n d W e a p o n s f o r D e f e n c e
1 6 1 2 9 Other Equipment (including Furniture) 1 6 1 3 Vehicles
1 6 1 3 1 Ships and Boats 1 6 1 3 2 Aircraft
1 6 1 3 3 Motor Vehicles (Non-Military) 1 6 1 3 4 Military Vehicles 1 6 1 3 5 Other Vehicles 1 6 1 4 L e a s e h o l d I m p r o v e m e n t s 1 6 1 4 1 L e a s e h o l d I m p r o v e m e n t s 1 6 1 4 2 L e a s e h o l d I m p r o v e m e n t s o n P r o p e r t i e s w h e r e C u s t o d i a n i s A n o t h e r G o v e r n m e n t D e p a r t m e n t
162 Accumulated Amortization on Tangible Capital Assets 2
1 6 2 1 Accumulated Amortization on Buildings and Works 1 6 2 1 2 Accumulated Amortization on Buildings
1 6 2 1 3 A c c u m u l a t e d A m o r t i z a t i o n o n W o r k s a n d I n f r a s t r u c t u r e 1 6 2 2 A c c u m u l a t e d A m o r t i z a t i o n o n M a c h i n e r y a n d E q u i p m e n t 1 6 2 2 1 A c c u m u l a t e d A m o r t i z a t i o n o n M a c h i n e r y a n d E q u i p m e n t 1 6 2 2 2 A c c u m u l a t e d A m o r t i z a t i o n o n C o m p u t e r H a r d w a r e 1 6 2 2 3 A c c u m u l a t e d A m o r t i z a t i o n o n C o m p u t e r P u r c h a s e d a n d D e v e l o p e d Software 1 6 2 2 4 A c c u m u l a t e d A m o r t i z a t i o n o n A r m s a n d W e a p o n s f o r D e f e n c e 1 6 2 2 9 A c c u m u l a t e d A m o r t i z a t i o n o n O t h e r E q u i p m e n t , i n c l u d i n g F u r n i t u r e 1 6 2 3 Accumulated Amortization on Vehicles
1 6 2 3 1 A c c u m u l a t e d A m o r t i z a t i o n o n S h i p s a n d B o a t s 1 6 2 3 2 A c c u m u l a t e d A m o r t i z a t i o n o n A i r c r a f t
1 6 2 3 3 Accumulated Amortization on Motor Vehicles (Non-Military) 1 6 2 3 4 Accumulated Amortization on Military Vehicles
1 6 2 3 5 Accumulated Amortization on Other Vehicles
1 6 2 4 A c c u m u l a t e d A m o r t i z a t i o n o n L e a s e h o l d I m p r o v e m e n t s 1 6 2 4 1 A c c u m u l a t e d A m o r t i z a t i o n o n L e a s e h o l d I m p r o v e m e n t s
1 6 2 4 2 A c c u m u l a t e d A m o r t i z a t i o n o n L e a s e h o l d I m p r o v e m e n t s o n P r o p e r t i e s w h e r e C u s t o d i a n i s A n o t h e r G o v e r n m e n t D e p a r t m e n t
163 Work in Progress on Tangible Capital Assets
1 6 3 1 Work in Progress 4
1 6 3 1 1 Buildings in Progress of Construction
1 6 3 1 2 Engineering Works in Progress of Construction 1 6 3 1 5 Work in Progress for Software
1 6 3 1 6 Work in Progress related to Alternative Financing Arrangements (Public Private Partnerships)
1 6 3 1 9 Other Construction or Work in Progress
166 Tangible Capital Assets under Capital Leases 1 5
1 6 6 1 Land, Buildings and Works under Capital Leases 1 6 6 1 1 Land under Capital Leases
1 6 6 1 2 Buildings under Capital Leases
1 6 6 1 3 Works and I nfr astr uctur e un d er Cap it al Leases 1 6 6 2 Machinery and Equipment under Capital Leases 1 6 6 2 1 Machinery and Equipment under Capital Leases 1 6 6 2 2 C o m p u t e r H a r d w a r e u n d e r C a p i t a l L e a s e s
1 6 6 2 3 Computer Software under Capital Leases 1 6 6 2 4 A r m s a n d W e a p o n s u n d e r C a p i t a l L e a s e s 1 6 6 2 9 Oth er Equipment under Cap ital L eases
1 6 6 3 Vehicles under Capital Leases
1 6 6 3 1 Ships and Boats under Capital Leases 1 6 6 3 2 Aircraft under Capital Leases
1 6 6 3 3 Motor Vehicle (Non-Military) under Capital Leases 1 6 6 3 4 Military Vehicles under Capital Leases
1 6 6 3 9 Other Vehicles under Capital Leases
167 Accumulated Amortization on Tangible Capital Assets under Capital L e a s e s
1 6 7 1 Accumulated Amortization on Buildings and Works under Capital Leases 1 6 7 1 2 Accumulated Amortization on Buildings under Capital Leases
1 6 7 1 3 A c c u m u l a t e d A m o r t i z a t i o n o n W o r k s a n d I n f r a s t r u c t u r e u n d e r C a p i t a l Leases 1 6 7 2 A c c u m u l a t e d A m o r t i z a t i o n o n M a c h i n e r y a n d E q u i p m e n t u n d e r C a p i t a l Leases 1 6 7 2 1 A c c u m u l a t e d A m o r t i z a t i o n o n M a c h i n e r y a n d E q u i p m e n t u n d e r C a p i t a l Leases 1 6 7 2 2 A c c u m u l a t e d A m o r t i z a t i o n o n C o m p u t e r H a r d w a r e u n d e r C a p i t a l L e a s e s 1 6 7 2 3 A c c u m u l a t e d A m o r t i z a t i o n o n C o m p u t e r S o f t w a r e u n d e r C a p i t a l L e a s e s 1 6 7 2 4 A c c u m u l a t e d A m o r t i z a t i o n o n A r m s a n d W e a p o n s u n d e r C a p i t a l L e a s e s 1 6 7 2 9 A c c u m u l a t e d A m o r t i z a t i o n o n O t h e r E q u i p m e n t u n d e r C a p i t a l L e a s e s
1 6 7 3 Accumulated Amortization on Vehicles under Capital Leases
1 6 7 3 2 Accumulated Amortization on Aircrafts under Capital Leases
1 6 7 3 3 Accumulated Amortization on Motor Vehicles (Non-Military) under Capital Leases
1 6 7 3 4 Accumulated Amortization on Military Vehicles under Capital Leases 1 6 7 3 9 Accumulated Amortization on Other Vehicles under Capital Leases
168 Work in Progress on Tangible Capital Assets under Capital Lease
1 6 8 1 Work in Progress under Capital Lease 4
1 6 8 1 1 Buildings under Capital Leases in Progress of Construction
1 6 8 1 2 Engineering Work under Capital Leases in Progress of Construction 1 6 8 1 5 Work in Progess for Software under Capital Leases
1 6 8 1 9 Other Construction or Work in Progess under Capital Leases
17 Future benefit assets
1 7 1 F u t u r e p e n s i o n b e n e f i t a s s e t s
1 7 1 1 C o n s o l i d a t e d C r o w n c o r p o r a t i o n s ’ f u t u r e p e n s i o n b e n e f i t a s s e t s 1 7 1 1 1 C o n s o l i d a t e d C r o w n c o r p o r a t i o n s ’ f u n d e d p e n s i o n a s s e t s
2 Liabilities
21 Current Liabilities
2 1 1 A c c o u n t s P a y a b l e
2 1 1 1 Accounts Payable Regular 2 1 1 1 1 Accounts Payable Ongoing 2 1 1 1 2 Accrued Salaries and Wages 2 1 1 1 3 Accrued Liabilities 1
2 1 1 1 5 Year End accrual - pending Bu d get I mplementation Act 2 1 1 1 7 Accrued Interest Payable on Regular (Trade) Payables 2 1 1 1 9 Other Payables
2 1 1 2 Unpaid Payroll Deductions
2 1 1 2 1 Income Taxes Payable (to Government of Canada) 2 1 1 2 2 Canada Pension Plan (CPP) Payable
2 1 1 2 3 Employment Insurance (EI) Payable 2 1 1 2 4 S u p e r a n n u a t i o n D e d u c t e d 1 6
2 1 1 2 5 R e t i r e m e n t C o m p e n s a t i o n A c c o u n t s D e d u c t e d
2 1 1 2 6 Oth er Deductions Payabl e to th e Go v ernment o f C anada 2 1 1 2 7 Deductions Payable to Outside Parties
2 1 1 2 8 D e p a r t m e n t a l P a y l i s t D e d u c t i o n s 2 1 1 2 9 Other Unpaid Payroll Deductions
2 1 1 3 A c c o u n t s P a y a b l e I n t e r d e p a r t m e n t a l
2 1 1 3 2 Other Government Departments (OGD) - Accounts Payable 4 2 , 4 4 , 4 9 2 1 1 3 4 Goods and Services Tax (GST) (including Harmonized Sales Tax - HST)
Payable to Canada Revenue Agency (CRA) 2 2
2 1 1 3 5 Interdepartmental Settlement (IS) Debits in Transit to the Receiver General (for Debtor Initiated IS) 4 9
2 1 1 3 6 Quebec Sales Tax (QST) Payable to Government Departments 2 1 1 4 Notes Payable
2 1 1 4 1 Notes Payable to International Development Association 2 1 1 4 2 Notes Payable to Development Banks
2 1 1 4 3 Notes Payable to International Financial Institutions
2 1 1 4 9 Notes Payable to Other International Organizations and Banks 2 1 1 5 Other Accounts Payable
2 1 1 5 1 Provincial Sales Tax, excluding Harmonized Sales Tax (HST) 2 1 1 5 2 Cons olida te d Crown Cor por ation s an d Other En tities
2 1 1 5 3 C o n t r a c t o r ' s H o l d b a c k
2 1 1 5 4 Accrued Interest Payable on Capital Leases
2 1 1 5 5 Amounts Owing to Banks under Direct Financing Arrangements p u r s u a n t t o t h e Canada Student Financial Assistance Act (CSFA) 2 1 1 5 6 Account Payable to Other Levels of Government (contra asset) 2 1 1 5 7 Revaluation of Foreign Currency Forward Contract
2 1 1 5 7 Revaluation of Foreign Currency Forward Contract 2 1 1 5 9 Other Accounts Payable
2 1 1 6 Accounts Payable by Canada Revenue Agency (CRA) - Tax Revenue 2 1 1 6 1 Personal and Non-Residents Tax Payable Account
2 1 1 6 2 Corporate Income Taxes Payable 2 1 1 6 3 Goods and Services Tax (GST)
2 1 1 6 4 Accounts Payable Provincial Sales Tax
2 1 1 6 5 Accounts Payable Nova Scotia Worker Compensation
2 1 1 6 6 Accounts Payable to the Ministry of Revenue Quebec (MRQ) by Canada Revenue Agency (CRA)
2 1 1 6 7 Accounts Payable to Provinces - Other Taxes 2 1 1 6 9 Other Tax Revenues Payable
2 1 1 7 Acc ounts Payable - Tax Reven u e - I n terdepar tmen tal Allo catio ns 2 1 1 7 1 Canada Pension Plan Premiums Payable to the Department of Social
D e v e l o p m e n t
2 1 1 7 2 E m p l o y m e n t I n s u r a n c e C o n t r i b u t i o n s P a y a b l e t o H u m a n R e s o u r c e s a n d Skills Development (HRSD)
2 1 1 7 3 Old Age Security Overpayments Payable to the Department of Social D e v e l o p m e n t
2 1 1 7 4 T1 (Individual) Provincial and Territorial Tax Collections Payable to Finance
2 1 1 7 5 Provincial Benefit Programs Payable to Canada Revenue Agency (CRA) 2 1 1 7 6 Harmonized Sales Tax (HST) Payable to Finance (used by Canada
Revenue Agency - CRA)
2 1 1 7 7 T2 (Corporate) Provincial and Territorial Tax Collections Payable to Finance
2 1 1 7 9 Other Payables
212 Interest and Matured Debt
2 1 2 1 M a t u r e d D e b t 2 1 2 1 1 Marketable Bonds 2 1 2 1 2 Canada Savings Bonds 2 1 2 1 3 Treasury Bills
2 1 2 1 4 Matured Debt in Foreign Currencies 2 1 2 2 I n t e r e s t D u e o n U n m a t u r e d D e b t 2 1 2 2 1 I n t e r e s t D u e
2 1 2 2 2 C o m p o u n d I n t e r e s t o n C a n a d a S a v i n g s B o n d s 2 1 2 2 3 I n t e r e s t D u e o n C o u p o n s
2 1 2 3 I n t e r e s t A c c r u e d o n U n m a t u r e d D e b t 2 1 2 3 1 Interest Accrued on Marketable Bonds 2 1 2 3 2 Interest Accrued on Canada Savings Bonds
2 1 2 3 3 Interest Accrued on Special Non-Marketable Bonds Issued to Canada Pension Plan (CPP) Investment Fund
2 1 2 3 5 Interest Accrued on Other Liabilities 2 1 2 3 6 Interest Accrued for Promissory Notes
2 1 2 3 7 Interest Accrued for Medical Equipment Trust
213 Current Portion of Long-Term Debt
2 1 3 1 U n m a t u r e d D e b t i n C a n a d i a n C u r r e n c y 2 1 3 1 1 Marketable Bonds
2 1 3 1 2 Canada Savings Bonds 2 1 3 1 3 Treasury Bills
2 1 3 2 Unmatured Debt in Foreign Currency 2 1 3 2 1 Marketable Bonds
2 1 4 A l l o w a n c e s
2 1 4 1 Allowance for Employee Benefits 2 3 2 1 4 1 0 Allowance for Maternity/Parental Leave 2 1 4 1 1 Allowance for Vacation Pay
2 1 4 1 2 Allowance for Termination Benefits - Work Force Adjustment 2 1 4 1 3 Allowance for Retroactive Salaries
2 1 4 1 4 Allowance for Time-Off in Lieu
2 1 4 1 5 A l l o w a n c e f o r s e v e r a n c e b e n e f i t s - d e p a r t m e n t s 2 1 4 1 6 All o wance f or T ermination Ben ef its - Departments 2 1 4 1 7 Allowance for Other Employee Benefits
2 1 4 1 8 Cons olida te d Crown Cor por ation s an d Other En tities 2 1 4 1 9 Allowance for Sick Leave Benefit Plan - Departments
2 1 4 2 Allowance for Borrowings of Crown Corporations
2 1 4 2 1 Total Borrowings of Agent Enterprise Crown Corporations
2 1 4 2 2 Borrowings of Agent Enterprise Crown Corporations Expected to be R e p a i d
2 1 4 2 3 Total Borrowings of Consolidated Crown Corporations
2 1 4 2 4 Borrowings of Consolidated Crown Corporations Expected to be Repaid 2 1 4 3 Other Allowances
2 1 4 3 1 Allowance for Accrued Items 2 1 4 3 2 Allowance for Loan Guarantees
2 1 4 3 3 All o wance f or cl aim s and p endi ng an d threaten ed litig atio ns 2 1 4 4 Allowances for Other Valuation Amounts
2 1 4 4 1 Income Tax Refunds
2 1 4 4 2 P e t r o l e u m I n d u s t r y R e f u n d s
2 1 4 4 3 Harmonized Sales Tax (HST) Payable to Provinces
215 Other Current Liabilities
2 1 5 1 Deferred Revenues 2 1 5 1 0 Deferred Revenues 2 1 5 1 1 L e a s e I n d u c e m e n t
2 1 6 S u s p e n s e A c c o u n t s
2 1 6 1 1 Genera l Suspense Accounts
2 1 6 1 2 I n t r a d e p a r t m e n t a l C l e a r i n g A c c o u n t 2 1 6 1 3 Garnisheed Salaries
2 1 6 1 4 Family Orders
2 1 6 1 5 U n d i s t r i b u t e d / U n m a t c h e d I S S u s p e n s e 1 3 , 4 7 2 1 6 2 Special Suspense Accounts
2 1 6 2 1 Other Government Department (OGD) Suspense
2 1 6 2 2 Public Service Superannuation Act (PSSA) / Supplementary Retirements Benefit Account (SRBA) Suspense Clearing
2 1 6 2 3 U n c l a i m e d C h e q u e S u s p e n s e
2 1 6 2 4 I n t e r d e p a r t m e n t a l S e t t l e m e n t S u s p e n s e 2 1 6 2 5 C o n t r i b u t e d C a p i t a l S u s p e n s e
2 1 6 2 6 Reallocation of Internal/E x ter n al C odes for In terdep artmental Settlement (IS) Transactions
2 1 6 2 7 Suspense for Proceeds from Asset Sales 2 0
2 2 P e n s i o n A c c o u n t s
221 Canada Pension Plan (CPP)
2 2 1 1 Canada Pension Plan Account
2 2 1 1 0 C a n a d a P e n s i o n P l a n A c c o u n t - C u m u l a t i v e F u n d s u n d e r A d m i n i s t r a t i o n 2 2 1 1 1 Canada Pension Plan (CPP) - Cumulative Transfers to CPP Investment
Board
2 2 1 2 Securities Held by Canada Pension Plan (CPP) Investment Fund 2 2 1 2 1 Provincial and Territorial Bonds Held by Canada Pension Plan (CPP)
I n v e s t m e n t F u n d
2 2 1 2 3 I n v e s t m e n t s o f t h e G o v e r n m e n t o f C a n a d a
2 2 1 3 Canada Pension Plan (CPP) Short Term Investments Held 2 2 1 3 0 C a n a d a P e n s i o n P l a n - S h o r t T e r m I n v e s t m e n t s H e l d
222 Public Sector Pensions 1 9
2 2 2 1 Public Service Pensions
2 2 2 1 1 Public Service Superannuation Account
2 2 2 1 2 Public Service Superannuation Investment Fund 2 2 2 1 3 Public Service Pension Fund
2 2 2 2 Canadian Forces Pensions
2 2 2 2 1 C a n a d i a n F o r c e s S u p e r a n n u a t i o n A c c o u n t
2 2 2 2 2 C a n a d i a n F o r c e s S u p e r a n n u a t i o n I n v e s t m e n t F u n d 2 2 2 2 3 Canadian Forces Pension Fund
2 2 2 2 4 Reserve Force Pension Fund
2 2 2 3 Royal Canadian Mounted Police (RCMP) Pensions
2 2 2 3 1 Royal Canadian Mounted Police (RCMP) Superannuation Account
2 2 2 3 2 Royal Canadian Mounted Police (RCMP) Superannuation Investment Fund 2 2 2 3 3 Royal Canadian Mounted Police (RCMP) Pension Fund
2 2 2 4 1 Members of Parliament Retiring Allowances Account (House of C o m m o n s )
2 2 2 4 2 Senators Retiring Allowances Accounts
2 2 2 5 Members of Parliament Retirement Compensation Arrangements (RCA) A c c o u n t
2 2 2 5 1 Retirement Compensation Arrangements (RCA) Account - House of C o m m o n s
2 2 2 5 2 R e t i r e m e n t C o m p e n s a t i o n A r r a n g e m e n t s ( R C A ) H o u s e o f C o m m o n s -Cumulative Tax Withheld Recoverable
2 2 2 5 5 Retirement Compensation Arrangements (RCA) Account - Senate 2 2 2 5 6 R e t i r e m e n t C o m p e n s a t i o n A r r a n g e m e n t s ( R C A ) A c c o u n t S e n a t e
-Cumulative Tax Withheld Recoverable
223 Retirement Compensation Arrangements Account (RCA)
2 2 3 1 Retirement Compensation Arrangements (RCA) Account No. 1 - Public S e r v a n t s
2 2 3 1 1 Retirement Compensation Arrangements (RCA) No. 1 - Public Servants General Account
2 2 3 1 2 Retirement Compensation Arrangements (RCA) No. 1 - Public Servants Cumulative Tax Withheld Recoverable
2 2 3 2 Retirement Compensation Arrangements (RCA) Account No. 1 - National Defence
2 2 3 2 1 Retirement Compensation Arrangements (RCA) Account No. 1 - National Defence General Account
2 2 3 2 2 Retirement Compensation Arrangements (RCA) Account No. 1 - National Defence Cumulative Tax Withheld Recoverable
2 2 3 3 Retirement Compensation Arrangements (RCA) Account No. 1 - Royal Canadian Mounted Police (RCMP)
2 2 3 3 1 Retirement Compensation Arrangements (RCA) Account No. 1 - Royal Canadian Mounted Police (RCMP) - General Account
2 2 3 3 2 Retirement Compensation Arrangements (RCA) No. 1 - Royal Canadian Mounted Police (RCMP) - Cumulative Tax Withheld Recoverable
2 2 3 4 Retirement Compensation Arrangements (RCA) Account No. 2 - Public S e r v a n t s
2 2 3 4 1 Retirement Compensation Arrangements (RCA) No. 2 - Public Servants General Account
2 2 3 4 2 Retirement Compensation Arrangements (RCA) No. 2 Public Servants -Cumulative Tax Remitted Recoverable
224 Other Public Sector Pension Accounts
2 2 4 1 Supplementary Retirements Benefit Account (SRBA)
2 2 4 1 2 Supplementary Retirements Benefit Account (SRBA) - Judges 2 2 4 1 3 Supplementary Retirements Benefit Account (SRBA) - Lieutenant
Governors (LGSA)
2 2 4 1 4 Supplementary Retirements Benefit Account (SRBA) - Diplomatic DSSSA 2 2 4 1 5 Supplementary Retirements Benefit Account (SRBA) - Parliament
2 2 4 1 6 Supplementary Retirements Benefit Account (SRBA) - R o y a l C a n a d i a n
Mounted Police Pension Continuation Act
2 2 4 1 7 Supplementary Retirements Benefit Account (SRBA) - Defence Service
Pension Continuation Act
2 2 4 2 Pension Liabilities Under Other Superannuation Acts 2 2 4 2 2 Judges Act - Pension Liability
2 2 4 2 3 Lieutenant Governors Superannuation Act - Pension Liability 2 2 4 2 4 Diplomatic Services Superannuation Act - Pension Liability
2 2 4 2 6 Royal Canadian Mounted Police Continuation Act - Pension Liability 2 2 4 2 7 Defence Services Pension Continuation Act - Pension Liability
2 2 4 2 9 Other Pension Liabilities
2 2 5 A l l o w a n c e f o r P e n s i o n A d j u s t m e n t s 1 8
2 2 5 1 Allowance for Pension Adjustments General Accounts
2 2 5 1 1 Public Service Superannuation Account (PSSA) - Allowance for Pension A d j u s t m e n t s
2 2 5 1 2 Canadian Forces Superannuation Act (CFSA) - Allowance for Pension A d j u s t m e n t s
2 2 5 1 3 Royal Canadian Mounted Police Superannuation Account - Allowance for P e n s i o n A d j u s t m e n t s
2 2 5 1 4 Members of Parliament Retiring Allowances Account - Allowance for P e n s i o n A d j u s t m e n t s
2 2 5 1 5 Members of Parliament(MP) Retirement Compensation Arrangements (RCA) - Allowance for Pension Adjustments
2 2 5 1 6 Public Service Pension Fund - Allowance for Pension Adjustments
2 2 5 1 7 Canadian Forces (CF) Pension Fund - Allowance for Pension Adjustments 2 2 5 1 8 Royal Canadian Mounted Police (RCMP) Pension Fund - Allowance for
P e n s i o n A d j u s t m e n t s
2 2 5 1 9 Reserve Force Pension Fund - Allowance for Pension Adjustments 2 2 5 2 A l l o w a n c e f o r P e n s i o n A d j u s t m e n t s - R e t i r e m e n t C o m p e n s a t i o n
Arrangements (RCA) Accounts
2 2 5 2 1 Retirement Compensation Arrangements (RCA) No. 1 Public Servants -All o wance f or P ension Ad ju stment s
2 2 5 2 2 Retirement Compensation Arrangements (RCA) No. 1 - National Defence - A l l o w a n c e f o r P e n s i o n A d j u s t m e n t s
2 2 5 2 3 Retirement Compensation Arrangements (RCA) No. 1 - Royal Canadian Mounted Police - Allowance for Pension Adjustments
2 2 5 2 4 Retirement Compensation Arrangements (RCA) No. 2 Public Servants -All o wance f or P ension Ad ju stment s
2 2 5 3 A l l o w a n c e f o r P e n s i o n A d j u s t m e n t s - S u p p l e m e n t a r y Retirements Benefit Account (SRBA)
2 2 5 3 2 Supplementary Retirements Benefit Account (SRBA) - Judges Allowance f o r P e n s i o n A d j u s t m e n t s
2 2 5 3 3 Supplementary Retirements Benefit Account (SRBA) - Lieutenant Governors (LGSA) - Allowance for Pension Adjustments
2 2 5 3 4 Supplementary Retirements Benefit Account (SRBA) - Diplomatic DSSSA - A l l o w a n c e f o r P e n s i o n A d j u s t m e n t s
2 2 5 3 5 Supplementary Retirements Benefit Account (SRBA) Parliament -All o wance f or P ension Ad ju stment s
2 2 5 3 6 Supplementary Retirements Benefit Account (SRBA) - RCMP Continuation
A c t Allowance for Pension Adjustments
2 2 5 3 7 Supplementary Retirements Benefit Account (SRBA) - Defence Service
Pension Continuation Act Allowance for Pension Adjustments
2 2 5 4 A l l o w a n c e f o r P e n s i o n A d j u s t m e n t s - O t h e r A c c o u n t s
2 2 5 4 9 O t h e r P e n s i o n A c c o u n t s - A l l o w a n c e f o r P e n s i o n A d j u s t m e n t s 2 2 5 5 Consolidated Crown Corporations’ Pension Liabilities
2 2 5 5 1 Consolidated Crown corporations’ funded pension liabilities 2 2 5 5 2 Consolidated Crown Corporations’ Unfunded Pension Liabilities
226 Insurance, Death Benefit and Other Pension Accounts
2 2 6 1 I n s u r a n c e A c c o u n t s
2 2 6 1 1 Civil Service Insurance Fund 2 2 6 1 2 V e t e r a n s I n s u r a n c e F u n d
2 2 6 1 3 In sura nce Company Liqui dation Accoun ts 2 2 6 1 4 Ret urne d Soldiers Insuran ce Fu n d
2 2 6 1 8 Insurance Company Liquidation Contra Account 2 2 6 1 9 O t h e r I n s u r a n c e A c c o u n t s
2 2 6 2 Death Benefit Accounts
2 2 6 2 1 Public Service Death Benefit Account 2 2 6 2 2 Regular Forces Death Benefit Account 2 2 6 2 9 Other Death Benefit Accounts
2 2 6 3 O t h e r P e n s i o n A c c o u n t s
2 2 6 3 1 Royal Canadian Mounted Police (RCMP) - Dependents Pension Fund 2 2 6 3 2 Locally Engaged Contributory Pension Account
2 2 6 3 3 Annuity Agent Pension Account 2 2 6 3 9 O t h e r P e n s i o n A c c o u n t s
227 Other Employee Future Benefits
2 2 7 1 Other Retirement Benefits 2 2 7 1 1 Health Care Plan Liability 2 2 7 1 2 Dental Plan Liability
2 2 7 2 P o s t - E m p l o y m e n t B e n e f i t s a n d C o m p e n s a t e d A b s e n c e s 2 2 7 2 1 Severance Benefits Liability
2 2 7 2 2 Workers' Compensation Liability 2 2 7 2 5 Veterans' Benefits Liability
2 2 7 2 6 RCMP Benefits Liability
2 2 7 2 7 Sick Leave Benefit Plan Liability
2 2 7 2 8 Early retirement, severance and other benefits liability for former Cape B r e t o n D e v e l o p m e n t C o r p o r a t i o n e m p l o y e e s
2 2 7 3 Consolidated Crown Corporations’ Other Employee Future Benefit Liabilities
2 2 7 3 1 Consolidated Crown Corporations’ Other Employee Future Benefit Liabilities
23 Specified Purpose and Other Liability Accounts
2 3 1 G o v e r n m e n t A n n u i t i e s A c c o u n t
2 3 1 1 G o v e r n m e n t A n n u i t i e s A c c o u n t 2 3 1 1 0 G o v e r n m e n t A n n u i t i e s A c c o u n t
23 2 D epo si t and Tru st A ccou nts 1 8
2 3 2 1 D e p o s i t A c c o u n t s
2 3 2 1 1 G u a r a n t e e D e p o s i t s A c c o u n t s 2 3 2 1 2 Seized Property Cash
2 3 2 1 3 O t h e r D e p o s i t A c c o u n t s
2 3 2 1 4 Securities Held in Trust Deposit Accounts (Contra) 2 3 2 1 6 SWAPs Collateral Deposit
2 3 2 1 7 Canadian Dairy Commission Account
2 3 2 1 8 C a n a d a D e v e l o p m e n t I n v e s t m e n t C o r p o r a t i o n H o l d b a c k 2 3 2 1 9 O t h e r C o n s o l i d a t e d C r o w n C o r p o r a t i o n D e p o s i t A c c o u n t s
2 3 2 2 T r u s t A c c o u n t s 2 3 2 2 1 Indian Band Funds
2 3 2 2 2 Indian Savings Accounts 2 3 2 2 3 O t h e r T r u s t A c c o u n t s
2 3 2 2 4 Securities Held in Trust - Other Trust Accounts (Contra) 2 3 2 2 5 Indian Estates Account
2 3 2 2 6 Indian Moneys Suspense Account
2 3 2 2 9 C o n s o l i d a t e d C r o w n C o r p o r a t i o n T r u s t A c c o u n t s 2 3 2 3 Contractor Security Deposits
2 3 2 3 1 Contractor Security Deposits Held in Trust - Bonds 2 3 2 3 2 C o n t r a c t o r S e c u r i t y D e p o s i t s - C a s h a n d C h e q u e s
2 3 2 3 3 Contractor Security Deposits Held in Trust - Certified Cheques 2 3 2 3 4 Securities Held in Trust Contractor Deposits Bonds (Contra)
2 3 2 3 5 Securities Held in Trust Contractor Deposits Certified Cheques (Contra)
233 Provincial and First Nations Tax Collection Agreements Accounts 1 7
2 3 3 1 Provincial Tax Collection Agreements Accounts - Personal Income Taxes 2 3 3 1 0 Personal Income Taxes - Calendar Year 2010
2 3 3 1 1 Personal Income Taxes - Calendar Year 2011 2 3 3 1 2 Personal Income Taxes - Calendar Year 2012 2 3 3 1 3 Personal Income Taxes - Calendar Year 2013 2 3 3 1 4 Personal Income Taxes - Calendar Year 2014 2 3 3 1 5 Personal Income Taxes - Calendar Year 2015 2 3 3 1 6 Personal Income Taxes - Calendar Year 2006 2 3 3 1 7 Personal Income Taxes - Calendar Year 2007
2 3 3 1 8 Personal Income Taxes - Calendar Year 2008 2 3 3 1 9 Personal Income Taxes - Calendar Year 2009
2 3 3 2 Provincial Tax Collection Agreements Accounts - Corporate Income T a x e s
2 3 3 2 0 Corpora te I ncome Taxes - Calend ar Year 20 10 2 3 3 2 1 Corpora te I ncome Taxes - Calend ar Year 20 11 2 3 3 2 2 Corpora te I ncome Taxes - Calend ar Year 20 12 2 3 3 2 3 Corpora te I ncome Taxes - Calend ar Year 20 13 2 3 3 2 4 Corpora te I ncome Taxes - Calend ar Year 20 14 2 3 3 2 5 Corpora te I ncome Taxes - Calend ar Year 20 15 2 3 3 2 6 Corpora te I ncome Taxes - Calend ar Year 20 06 2 3 3 2 7 Corpora te I ncome Taxes - Calend ar Year 20 07 2 3 3 2 8 Corpora te I ncome Taxes - Calend ar Year 20 08 2 3 3 2 9 Corpora te I ncome Taxes - Calend ar Year 20 09
2 3 3 3 Provincial Tax Collection Agreements Accounts - Harmonized Sales T a x e s
2 3 3 3 0 Harmonized Sales Tax - Calendar Year 2010 2 3 3 3 1 Harmonized Sales Tax - Calendar Year 2011 2 3 3 3 2 Harmonized Sales Tax - Calendar Year 2012 2 3 3 3 3 Harmonized Sales Tax - Calendar Year 2013 2 3 3 3 4 Harmonized Sales Tax - Calendar Year 2014 2 3 3 3 5 Harmonized Sales Tax - Calendar Year 2015 2 3 3 3 6 Harmonized Sales Tax - Calendar Year 2006 2 3 3 3 7 Harmonized Sales Tax - Calendar Year 2007 2 3 3 3 8 Harmonized Sales Tax - Calendar Year 2008 2 3 3 3 9 Harmonized Sales Tax - Calendar Year 2009
2 3 3 4 First Nations Tax Agreement Accounts 2 3 3 4 0 Excise Taxes - Calendar Year 2010 2 3 3 4 1 Excise Taxes - Calendar Year 2011 2 3 3 4 2 Excise Taxes - Calendar Year 2012 2 3 3 4 3 Excise Taxes - Calendar Year 2013 2 3 3 4 4 Excise Taxes - Calendar Year 2014 2 3 3 4 5 Excise Taxes - Calendar Year 2015 2 3 3 4 6 Excise Taxes - Calendar Year 2006 2 3 3 4 7 Excise Taxes - Calendar Year 2007 2 3 3 4 8 Excise Taxes - Calendar Year 2008 2 3 3 4 9 Excise Taxes - Calendar Year 2009
2 3 3 5 First Nation Goods and Services Tax (FNGST)
2 3 3 5 0 First Nation Goods and Services - Calendar Year 2010 2 3 3 5 1 First Nation Goods and Services - Calendar Year 2011 2 3 3 5 2 First Nation Goods and Services - Calendar Year 2012 2 3 3 5 3 First Nation Goods and Services—Calendar Year 2013
2 3 3 5 4 First Nation Goods and Services Tax - Calendar Year 2014
2 3 3 5 5 First Nation Goods and Services Tax (FNGST) - Calendar Year 2015 2 3 3 5 6 First Nation Goods and Services - Calendar Year 2006
2 3 3 5 7 First Nation Goods and Services - Calendar Year 2007 2 3 3 5 8 First Nation Goods and Services - Calendar Year 2008 2 3 3 5 9 First Nation Goods and Services - Calendar Year 2009
2 3 4 O t h e r
2 3 4 1 Major Accounts
2 3 4 1 1 Payments in regard to Indian Land Claims 2 3 4 1 3 Net Income Stabilization Account
2 3 4 1 4 National Defence - Foreign Governments
2 3 4 1 5 C o m m u n i c a t i o n s S e c u r i t y E s t a b l i s h m e n t - F o r e i g n G o v e r n m e n t s 2 3 4 1 8 Funds on Deposit for Military Purchases
2 3 4 1 9 Securities Held in Trust for Funds on Deposit for Military Purchases (Contra)
2 3 4 3 C o n s o l i d a t e d C r o w n C o r p o r a t i o n s 2 3 4 3 1 Telefilm Canada - Advance Account 2 3 4 3 9 O t h e r C o n s o l i d a t e d C r o w n C o r p o r a t i o n s
2 3 4 4 Other Specified Purpose Accounts 2 3 4 4 1 Other Specified Purpose Accounts
2 3 4 4 2 Other Specified Purpose Accounts (Contra) 2 3 4 5 Deferred Revenue - Specified Purpose Accounts 2 3 4 5 1 Deferred Revenue - Specified Purpose Accounts
24 Other Long-Term Liabilities
241 Accounts Payable for more than One Year
2 4 1 1 Long-Term Accounts Payable 2 4 1 1 1 C o n t r a c t o r s H o l d b a c k s
2 4 1 1 2 Future Asset Restoration Liability
2 4 1 1 3 Year-end Accruals - Disaster Financial Assistance 2 4 1 1 4 Liability for settled claims
2 4 1 1 9 Other Accounts Payable (to be defined) 2 4 1 4 Environmental Liabilities
2 4 1 4 1 Remediation Liabilities
2 4 1 4 2 Expected Recoveries (Contra account for Remediation Liabilities)
242 Capital Leases
2 4 2 1 Capital Leases - Land, Buildings and Works 2 4 2 1 1 Capital Leases - Land
2 4 2 1 2 Capital Leases - Buildings
2 4 2 1 3 C a p i t a l L e a s e s - W o r k s a n d I n f r a s t r u c t u r e 2 4 2 2 Capital Leases - Machinery and Equipment 2 4 2 2 1 Capital Leases - Machinery and Equipment 2 4 2 2 2 C a p i t a l L e a s e s - C o m p u t e r H a r d w a r e
2 4 2 2 3 Capital Leases - Computer Software 2 4 2 2 4 C a p i t a l L e a s e s - A r m s a n d W e a p o n s
2 4 2 2 9 Capital Leases - Other Equipment Including Furniture 2 4 2 3 Capital Leases - Vehicles
2 4 2 3 1 Capital Leases - Ships and Boats 2 4 2 3 2 Capital Leases - Aircraft
2 4 2 3 3 Capital Leases - Motor Vehicles (Non-Military) 2 4 2 3 4 Capital Leases - Military Vehicles
2 4 2 3 9 Capital Leases - Other Vehicles
243 Alternative Financing Arrangements
2 4 3 1 Alternative Financing Arrangements (Public Private Partnerships)
2 4 3 1 1 Obligations related to Alternative Financing Arrangements (Public Private P a r t n e r s h i p s )
25 Unmatured Debt
251 Unmatured Debt in Canadian Currency
2 5 1 1 Marketable Bonds 2 5 1 1 1 Marketable Bonds 2 5 1 1 2 Real Return Bonds
2 5 1 2 Canada Savings Bonds 2 5 1 2 1 Canada Savings Bonds
2 5 1 3 Treasury Bills 2 5 1 3 0 Treasury Bills
2 5 1 4 Special Non-Marketable Bonds Issued to Canada Pension Plan (CPP) I n v e s t m e n t F u n d
2 5 1 4 0 Special Non-Marketable Bonds Issued to Canada Pension Plan (CPP) I n v e s t m e n t F u n d
2 5 1 5 O t h e r U n m a t u r e d D e b t i n C a n a d i a n C u r r e n c y
2 5 1 5 1 Canada Health and Social Transfer (CHST) Supplementary Trust for Health Care
2 5 1 5 2 Medical Equipment Trust for Health Care 2 5 1 5 9 O t h e r U n m a t u r e d D e b t
2 5 1 6 Government Holdings of Unmatured Debt (CONTRA) 2 5 1 6 0 G o v e r n m e n t H o l d i n g s o f U n m a t u r e d D e b t
252 Unmatured Debt in Foreign Currency
2 5 2 1 Marketable Bonds
2 5 2 1 1 Marketable Bonds Payable in U.S. Dollars 2 5 2 1 2 Marketable Bonds Payable in Japanese Yen 2 5 2 1 3 Marketable Bonds Payable in Euro
2 5 2 2 Canada Bills 2 5 2 2 0 Canada Bills
2 5 2 3 C a n a d a N o t e s 2 5 2 3 0 C a n a d a N o t e s
2 5 2 4 Currency Sw ap T ransacti ons
2 5 2 4 1 Net Cross-currency SWAPs revaluation
2 5 2 8 Government's Holdings and Securities Held for the Retirement of U n m a t u r e d D e b t
2 5 2 8 1 G o v e r n m e n t ' s H o l d i n g s o f U n m a t u r e d D e b t
2 5 2 8 2 Securities Held for the Retirement of Unmatured Debt 2 5 2 9 Other Unmatured Debt in Foreign Currency
2 5 2 9 1 M e d i u m T e r m N o t e s
253 Consolidated Crown Corporations and Other Entities
2 5 3 1 Cons olida te d Crown Cor por ation s an d Other En tities
2 5 3 1 1 C o n s o l i d a t e d C r o w n C o r p o r a t i o n s a n d O t h e r E n t i t i e s - U n m a t u r e d D e b t Held - Treasury Bill
2 5 3 1 2 C o n s o l i d a t e d C r o w n C o r p o r a t i o n s a n d O t h e r E n t i t i e s - U n m a t u r e d D e b t Held - Marketable Bonds
254 Loans or Advances of Specified Purpose Accounts from the Government of Canada
2 5 4 1 Loans or Advances of Specified Purpose Accounts 2 5 2 5 4 1 1 Loans of Employment Insurance Account
2 5 4 1 2 A d v a n c e s o f C r o p R e - I n s u r a n c e F u n d
3 Equit y/De f icit
31 Accumulated Deficit, Including Restricted Net Asset
311 Accumulated Deficit Unrestricted
3 1 1 1 Accumulated Deficit
3 1 1 1 1 Opening Balance, April 1, 2001
3 1 1 1 2 Accounting Policy Adjustments to Prior Years
312 Restricted Net Asset Accounts 2 6
3 1 2 1 Major Consolidated Specific Purpose Accounts 3 1 2 1 1 E m p l o y m e n t I n s u r a n c e A c c o u n t
3 1 2 1 3 C r o p R e - I n s u r a n c e F u n d
3 1 2 1 4 Agricultural Commodities Stabilization Accounts 3 1 2 1 5 E m p l o y m e n t I n s u r a n c e O p e r a t i n g A c c o u n t
3 1 2 2 I n s u r a n c e a n d E n d o w m e n t A c c o u n t s 3 1 2 2 1 Oil Pollution Fund
3 1 2 2 2 O t h e r I n s u r a n c e A c c o u n t s 3 1 2 2 4 E n d o w m e n t A c c o u n t s
3 1 2 3 Other Consolidated Specified Purpose Accounts 3 1 2 3 1 Env ironme ntal Research F und s
3 1 2 3 3 Canadian Commercial Bank and Northland Bank 3 1 2 3 4 Seized Property Proceeds Account
3 1 2 3 5 Earmarked Fees and Levies
3 1 2 3 6 New Parks and Historic Sites Account
3 1 2 3 9 Other Consolidated Specified Purpose Accounts
313 Equity of Crown Corporations
3 1 3 1 In ve stment by Governmen t o f Can ada in En terpr ise Crow n C orpor ations 3 1 3 1 0 Det ails as requir ed
3 1 3 2 Accumulated Deficit or Earned Surplus of Consolidated Crown C o r p o r a t i o n s a n d O t h e r E n t i t i e s
3 1 3 2 0 Det ails as requir ed
3 1 4 O t h e r C o m p r e h e n s i v e I n c o m e
3 1 4 1 O t h e r C o m p r e h e n s i v e I n c o m e
3 1 4 1 1 Gain or loss on an available-for-sale financial assets
3 1 4 1 2 Gai n or los s on hedges o f unr eal ized f oreig n cu rr ency translation loss a n d g a i n s
3 1 4 1 3 A c t u a r i a l g a i n s o r l o s s e s o f p e n s i o n s a n d o t h e r e m p l o y e e f u t u r e b e n e f i t s
32 Departmental Net Asset (Liabilities)
32DDD Departmental Net Asset (Liabilities) 4 6
35 Organization Transfer Out/In Offset Account
35DDD Organization Transfer Out/In Offset Account 4 2 , 4 3 , 4 6
36DDD Retroactive Adjustment 4 2 , 4 3 , 4 5 , 4 6
37 Capital Assets Transfer Out/In Offset Account
37DDD Capital Assets Transfer Out/In Offset Account 4 2 , 4 3 , 5 0
38 Accounts Receivable—Transition Payment Transfer
Out/In Offset Account
38DDD Accounts Receivable - Transition Payment Transfer Out/In Offset A c c o u n t 4 2
4 R e v e n u e
4 1 T a x R e v e n u e
4 1 1 I n c o m e T a x R e v e n u e
4 1 1 1 Personal Income Tax
4 1 1 1 1 Gross Source Deductions Received
4 1 1 1 2 Gross Collections Received from Other Sources (excluding Interest and Penalties)
4 1 1 1 3 Total Income Tax Assessed 4 1 1 1 4 R e f u n d s 2 4
4 1 1 1 5 Transfers to Employment Insurance (EI) Account 4 1 1 1 6 Transfers to Canada Pension Plan (CPP) Account 4 1 1 1 7 Transfers to Provinces
4 1 1 1 8 Estimated Accrued Revenue (from Source Deductions and Installments) 4 1 1 1 9 Transfer of Old Age Security Recovery
4 1 1 2 Corpora te I ncome Tax
4 1 1 2 1 Gross Collections (excluding Interest and Penalties) 4 1 1 2 2 R e f u n d s
4 1 1 2 3 Transfers to Provinces
4 1 1 2 4 Total Corporate Income Tax Assessed
4 1 1 2 6 Significant Tax Refunds to Certain Industries 4 1 1 2 8 E s t i m a t e d R e v e n u e A c c r u e d f r o m I n s t a l m e n t s
4 1 1 3 N o n - R e s i d e n t I n c o m e T a x e s
4 1 1 3 1 Non-Resident Tax - Gross Tax Received 4 1 1 3 2 N o n - R e s i d e n t T a x - R e f u n d s
4 1 1 3 4 N o n - R e s i d e n t T a x A s s e s s e d
4 1 1 3 8 Non- Resident Tax Estimated Rev enue 4 1 1 8 Other Income Taxes
4 1 1 8 1 Other Income Taxes - Estimated Revenue Accrued 4 1 1 8 2 O t h e r I n c o m e T a x e s - A s s e s s e d
4 1 1 9 Miscellaneous Income Taxes
4 1 1 9 1 Miscellaneous Income Tax - Gross Collections 4 1 1 9 2 Miscellaneous Income Tax - Refunds
412 Employment Insurance Contribution Premiums
4 1 2 1 E m p l o y m e n t I n s u r a n c e C o n t r i b u t i o n P r e m i u m s 4 1 2 1 0 E m p l o y m e n t I n s u r a n c e C o n t r i b u t i o n P r e m i u m s
4 1 3 E x c i s e T a x e s
4 1 3 1 Goods and Services Tax (GST) Including the Harmonized Sales Tax (HST) 2 7 2 7
4 1 3 1 0 Total Goods and Services Tax (GST) / Harmonized Sales Tax (HST) A s s e s s e d
4 1 3 1 1 Gross Goods and Services Tax (GST) / Harmonized Sales Tax (HST) Received (Net of ITCs)
4 1 3 1 3 R e b a t e s
4 1 3 1 4 R e f u n d s a n d O t h e r P a y m e n t s
4 1 3 1 5 Refundable Advance Accounts (for Departmental Purchases) 2 8 4 1 3 1 6 Government T ax Remissi on Or der
4 1 3 1 7 Transfers of Harmonized Sales Tax (HST) to Provinces 4 1 3 1 8 Transfer of First Nations Sales Tax to Bands
4 1 3 1 9 R e b a t e s A s s e s s e d 4 1 3 2 Sales Tax
4 1 3 2 2 Sales Tax Refunds, Rebates and Drawbacks 4 1 3 3 Excise Tax on Gasoline
4 1 3 3 1 Excise Tax on Gasoline Received
4 1 3 3 2 Excise Tax on Gasoline - Refunds, Rebates and Drawbacks 4 1 3 3 5 Excise Tax on Gasoline - Assessed
4 1 3 4 Excise Tax on Aviation Gas and Diesel Fuel 4 1 3 4 1 Aviation Gas Tax Received
4 1 3 4 2 Diesel Fuel Tax Received
4 1 3 4 3 Aviation Gas and Diesel Fuel Tax Refunds, Rebates and Drawbacks 4 1 3 4 5 Aviation Gas Tax Assessed
4 1 3 4 6 Diesel Fuel Tax Assessed
4 1 3 5 Petroleum and Gas Revenue Tax
4 1 3 5 2 Petroleum and Gas Revenue Tax Refunds 4 1 3 9 Other Excise Taxes
4 1 3 9 1 T a x o n I n s u r a n c e P r e m i u m s 4 1 3 9 2 Other Excise Taxes Received
4 1 3 9 3 Other Excise Taxes Refunds, Rebates and Drawbacks 4 1 3 9 5 Other Excise Taxes - Assessed
4 1 3 9 6 Other Excise Taxes - Other Government Departments (OGD) Assessed
4 1 4 E x c i s e D u t i e s
4 1 4 1 T o b a c c o P r o d u c t s
4 1 4 1 1 Tobacco Products - Duties Received
4 1 4 1 3 T o b a c c o P r o d u c t s - R e f u n d s , R e b a t e s a n d D r a w b a c k s o f D u t i e s 4 1 4 1 5 T o b a c c o P r o d u c t s - D u t i e s A s s e s s e d
4 1 4 2 Beer and Liquor Products
4 1 4 2 1 Beer and Liquor Products - Duties Received
4 1 4 2 2 Beer and Liquor Products - Duty Refunds, Rebates and Drawbacks 4 1 4 2 5 Beer and Liquor Products - Duties Assessed
4 1 4 9 Other Excise Duties
4 1 4 9 1 Other Excise Duties Received
4 1 4 9 2 Other Excise Duties Refunds, Rebates and Drawbacks 4 1 4 9 5 Other Excise Duties - Assessed
