CAIS Program: 2005 Accrual to Cash Worksheet

The Accrual to Cash worksheet is used to adjust your allowable income and expenses back to cash when required for the CAIS program (refer to CAIS Program Handbook - 6.1, TIC# 4 Whole Farm Approach, TIC #6 Method of Accounting, and the Modified Accrual Accounting Option (MAAO) Worksheet).

To ensure accuracy, the CAIS program asks for all income and expense items in order to balance your financial statements to your T2 Schedule 1.

Please complete the accrual to cash conversion sheet ensuring the following:

• The name, PIN and operation number are correct for your operation.
• The accrual information balances to your financial statements (or to NISA Statement A if you were NISA participant in the year(s) being converted*).
• The cash information balances to your T2 Schedule 1.
• The Allowable and non - allowable income and expenses for the CAIS program are separated.
• For program year conversions, allowable inputs, receivables and payables (opening and ending) match Section 9, Parts A, B, C of your CAIS Harmonized form.
• Total of allowable and non-allowable inventories, inputs, receivables and payables (opening and closing) match the totals on your T2 Schedule 1.

On the Accrual to Cash worksheet, cell E3 (amount to adjust in CAIS program) is used when you have reported accrual to NISA/CAIS in a year and are required to change to cash accounting. This number will adjust your CAIS program margin in the corresponding year to cash accounting. If you are using the worksheet to calculate your Statement A information to file to CAIS, then the amount in cell E3 is irrelevant.

NOTE: For custom feeding operations, income and expense amounts reported as custom feeding must be limited to include CAIS only allowable income and expense items. For example, income based on feed plus yardage charges, the feed portion is considered allowable, while the yardage fees are not.

Example: Custom feeding income:

Please report total custom feeding income on Line 9617 and the CAIS Administration will automatically calculate and remove a 5% Yardage Deduction.

Example: Custom feeding expense:

Please report total custom feeding expense on Line 9831 and the CAIS Administration will automatically calculate and remove a 5% Yardage Deduction.

Where the 5% Yardage Deduction is inappropriate for your operation, the Administration may use a different percentage and, where required, request supporting documentation from you.

* NOTE: If you were a NISA participant and have made changes to NISA – which are different than your original financial statements – use the NISA numbers for the accrual data on the sheet.

Download Worksheet:

• 2005 CAIS Program Accrual to Cash Worksheet
  (Microsoft Excel XLS Format)

The CAIS program is delivered in British Columbia, Saskatchewan, Manitoba, New Brunswick, Nova Scotia, Newfoundland and Labrador and Yukon by the federal government. The information on this website refers to deadlines and other delivery details for these provinces only.

If you are in Alberta, Ontario, Quebec, or Prince Edward Island, the CAIS program is delivered provincially. Please click on your respective province to be linked to the provincial administration.

Date Modified: 2006-07-04		Important Notices
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