| C |
OBJECTS FOR ASSETS, LIABILITIES AND OTHER TRANSACTIONS |
| 5 |
ASSETS |
| 50 |
LOANS, INVESTMENTS, AND ADVANCES |
| 501 |
LOANS |
 | Certificates of indebtedness, usually interest–bearing, held by the Government of Canada on outside parties for specified periods and authorized by non–budgetary appropriations. The government makes loans to many different types of individuals and organizations.The following objects have been established to identify the major transactions that pertain to loans. |
| 5010 |
Acquisition of Loans with Cash |
| Loans acquired through the payment of cash to the outside party with whom the loan was made.
Note:
Loans to entities included in object 5013 are excluded. |
| 5011 |
Acquisition of Loans with Other Assets |
| Loans acquired through the transfer of other assets to the recipient of the loan. This includes the acquisition of a loan by converting an advance into a loan.
Note: Loans included in object 5013 are excluded. |
| 5013 |
Loans to Appropriation–Dependent Crown Corporations (ADCCs) |
| Loans acquired through the payment of cash pursuant to an agreement with ADCCs which rely on Government funding as their principal source of revenue. |
| 5015 |
Settlement of Loans with Cash |
| Cash received from an outside party to settle an outstanding loan in whole or in part. Such payments are usually made in accordance with a schedule of repayment that is included in the terms of the loan agreement.
Note: Repayments from entities included in object 5018 are excluded. |
| 5016 |
Settlement of Loans with Other Assets |
| The value received in the form of other assets to settle a loan in whole or in part. This includes the settlement of a loan by converting it into an investment.
Note: Repayments from entities included in object 5018 are excluded. |
| 5018 |
Repayment of Loans from Appropriation–Dependent Crown Corporations (ADCCs) |
| Cash received from ADCCs, usually in accordance with a repayment schedule pursuant to an agreement. |
| 5020 |
Foreign Currency Translation of Loans |
| The increase or decrease in the value of a loan denominated in a foreign currency as the result of year end closing rates of exchange.
Note: In accordance with the government's accounting policies, assets and liabilities resulting from foreign currency transactions are reported at year end closing rates of exchange. |
| 5021 |
Write–off of Loans |
| Loans that have been written off to budgetary expenditures in accordance with a specific appropriation for that purpose.
Notes:
1. This object is to be used to record loans written off including those on which there is a clause of forgiveness. The expenditure offset to the write–off of loans will be coded to expenditure object 3215.
2. This object does not include increases or decreases to the allowance for valuation prior to write–off which are included in object 7021. |
| 5029 |
Other Adjustments to Loans |
| All other transactions that pertain to loans which include:
(i) other acquisitions of loans, i.e. loans acquired for consideration other than cash or other assets.
(ii) other settlements of loans, i.e. loans settled for consideration other than cash or other assets, such as the deletion of loans made to the Unemployment Insurance Account. |
| 503 |
ADVANCES |
| Advances are financial claims held by the Government of Canada on outside parties for unspecified periods.
Advances include departmental accountable advances such as standing travel advances, petty cash and imprest bank account advances. It also includes other travel advances. However, it does not include the reimbursement of the expenses paid through these advances. |
| 5030 |
Acquisition of Other Advances with Cash |
| Advances, other than travel advances, acquired through the payment of cash to the outside party with whom the advance was made.
Note:
Advances to entities included in objects 5033 and 5034 are excluded. |
| 5031 |
Acquisition of Other Advances with Other Assets |
| Advances other than travel advances acquired through the transfer of other assets to the party with whom the advance was made. This includes the acquisition of an advance by converting a loan into an advance.
Note:
Advances to entities included in objects 5033 and 5034 are excluded. |
| 5032 |
Acquisition of Travel Advances |
| Travel advances acquired or increased through the payment of cash to an employee or other outside party with whom the advance was made. |
| 5033 |
Advances to Consolidated Specified Purpose Accounts |
| Interest free advances to the Consolidated Specified Purpose Accounts included in sub–category 81. |
| 5034 |
Advances to Appropriation–Dependent Crown Corporations (ADCC's) |
| Advances acquired through the payment of cash pursuant to an agreement with corporations which rely on Government funding as their principal source of revenue. |
| 5035 |
Settlement of Other Advances with Cash |
| Cash received from an outside party to settle an outstanding advance, other than a travel advance, in whole or in part. Such payments may be in accordance with a schedule of repayment included in the terms of the advance agreement.
Note:
Repayments from entities included in objects 5038 and 5039 are excluded. |
| 5036 |
Settlement of Other Advances with Other Assets |
| The value received in the form of other assets to settle an advance, other than a travel advance, in whole or in part. This includes the settlement of an advance by converting it into a loan or an investment.
Note:
Repayments from entities included in objects 5038 and 5039 are excluded. |
| 5038 |
Repayment of Advances from Consolidated Specified Purpose Accounts |
| Any repayment of interest–free advances from Consolidated Specified Purpose Accounts. |
| 5039 |
Repayment of Advances from Appropriation–Dependent Crown Corporations (ADCC's) |
| Repayment of advances received in cash from ADCC's. Such payments in whole or in part are usually requested on demand or in accordance with a repayment schedule that is included in the terms of the agreement. |
| 5040 |
Foreign Currency Translation of Advances |
| The increase or decrease in the value of an advance denominated in a foreign currency due to year end closing rates of exchange.
Note:
In accordance with the government's accounting policies, assets and liabilities resulting from foreign currency transactions are reported at year end closing rates of exchange. |
| 5041 |
Write–off of Advances |
| Advances that have been written off to budgetary expenditures in accordance with a specific appropriation for that purpose.
Notes:
1. This class is to be used to record advances written off, including those on which there is a clause of forgiveness.
2. Such write–offs do not include the increase or decrease of the allowance for valuation prior to the actual write–off of the advances. Adjustments to the allowance for valuation are included in object 7021. |
| 5049 |
Other Adjustments to Advances |
| All other transactions that pertain to advances, which could include:
(i) other acquisitions of advances, i.e. advances acquired for consideration other than cash or other assets;
(ii) other settlements of advances, i.e. advances settled for consideration other than cash or other assets. |
| 505 |
INVESTMENTS |
| The ownership interests the Government of Canada acquires in entities by providing equity capital as authorized by non–budgetary appropriations. The government provides equity capital by purchasing shares or by converting loans and advances into equity. In certain cases, it may also acquire equity either by transferring physical assets or by contributing capital.
The following classes have been established to identify the major transactions that pertain to Investments. |
| 5050 |
Acquisition of Investments with Cash |
| Investments acquired through the payment of cash to the outside party from whom the investment was acquired.
Note:
Investments in entities included in objects 5053 and 5054 are excluded. |
| 5051 |
Acquisition of Investments Through Capitalization of Financial Claims |
| Investments acquired through the capitalization of loans or advances in accordance with a Parliamentary statute.
Note:
Investments in entities included in objects 5053 and 5054 are excluded. |
| 5052 |
Acquisition of Investments with Other Assets |
| Investments acquired through the transfer of other assets to the party from whom the investment was acquired.
Note:
Investments to entities included in objects 5053 and 5054 are excluded. |
| 5053 |
Investments in Consolidated Specified Purpose Accounts |
| Any investment made in the Consolidated Specified Purpose Accounts included in sub–category 81. |
| 5054 |
Investments in Appropriation–Dependent Crown Corporations (ADCC's) |
| Investment in ADCC's acquired through the provision of equity capital as authorized by non–budgetary appropriations to ADCC's. |
| 5055 |
Disposal of Investments for Cash |
| Cash received from an outside party in disposing of an investment in whole or in part.
Note:
Disposals of investments included in objects 5057 and 5058 are excluded. |
| 5056 |
Disposal of Investments for Other Assets |
| The value received in the form of other assets when disposing of an investment in whole or in part.
Note:
Disposals of investments included in objects 5057 and 5058 are excluded. |
| 5057 |
Repayment of Investments from Appropriation–Dependent Crown Corporations (ADCCs) |
| Proceeds from the disposition or write–off of ADCCs. |
| 5058 |
Repayment of Investments by Consolidated Specified Purpose Accounts |
| Any repayment of investments by Consolidated Specified Purpose Accounts. |
| 5060 |
Foreign currency translation of investments |
| The increase or decrease in the value of an investment denominated in a foreign currency due to year end closing rates of exchange.
Note:
In accordance with the government's accounting policies, assets and liabilities resulting from foreign currency transactions are reported at year end closing rates of exchange. |
| 5061 |
Write–off of Investments |
| Investments that have been written off to budgetary expenditures in accordance with a specific appropriation for that purpose.
Note:
Such write–offs do not include the increase or decrease of the allowance for valuation prior to the write–off of the investments. Adjustments to the allowance for valuation are included in object 7021. |
| 5069 |
Other Adjustments to Investments |
| All other transactions that pertain to investments which include:
(i) other acquisitions of investments, i.e. investments acquired for consideration other than cash or other assets;
(ii) other settlements of investments, i.e. investments settled for consideration other than cash or other assets. |
| 507 |
INVESTMENTS OF THE CANADA PENSION PLAN INVESTMENT FUND |
| 5070 |
Acquisition of Investments with Cash |
| Acquisition of investments in securities of the federal, provincial and territorial governments through the payment of cash. |
|
| Department Specific |
| |
036 |
Human Resources Development (Social Development) |
|
| 5071 |
Transfers from the Canada Pension Plan Accounts |
| Any transfer from the Canada Pension Plan Account for investment purposes. |
|
| Department Specific |
| |
036 |
Human Resources Development (Social Development) |
|
| 5075 |
Disposal of Investments with Cash |
| The disposal of investments in securities for cash. |
|
| Department Specific |
| |
036 |
Human Resources Development (Social Development) |
|
| 5079 |
Other Adjustments to Investments |
| Any other transactions to the investments of the Canada Pension Plan Investment Fund not included in objects 5070 to 5075. |
|
| Department Specific |
| |
036 |
Human Resources Development (Social Development) |
|
| 51 |
FOREIGN EXCHANGE ACCOUNTS |
| The accounts recording financial claims and obligations of the Government of Canada which are identified with Canada's foreign exchange operations. The four foreign exchange accounts include:
(a) Exchange Fund Account–Advances
(b) International Monetary Fund–Subscriptions
(c) International Monetary Fund–Notes payable, and
(d) Special Drawing Rights.
Notes:
1. Each of these foreign exchange accounts is defined and their operations explained in sections 4200 to 4240 of the Guide to the Audited Financial Statements of the Government of Canada.
2. Although foreign exchange operations involve both financial claims and obligations, they are included as a separate standard object to facilitate their identification, coding and reporting.
3. The responsibility for all four accounts presently belongs to the Department of Finance. Therefore transactions should not be coded to these objects by other departments. |
| 511 |
INTERNATIONAL MONETARY FUND AND SPECIAL DRAWING RIGHTS TRANSACTIONS |
| The following objects identify the major transactions in the three foreign exchange accounts which relate to the International Monetary Fund and Special Drawing Rights. |
| 5100 |
Acquisition of Claims with Cash |
| Subscriptions in cash to the International Monetary Fund (IMF).
Note:
Such advances can be made in Canadian or foreign currencies. |
|
| Department Specific |
| |
006 |
Finance |
|
| 5101 |
Acquisition of claims in exchange for Special Drawing Rights or International Monetary Fund notes |
| Subscriptions to the IMF purchased with either SDRs or notes payable to the IMF. |
|
| Department Specific |
| |
006 |
Finance |
|
| 5110 |
Settlement of Claims with Cash |
| Cash repayments of subscriptions by the International Monetary Fund. |
|
| Department Specific |
| |
006 |
Finance |
|
| 5111 |
Settlement of claims in exchange for Special Drawing Rights or International Monetary Fund notes |
| Repayment of subscriptions by the IMF through either redeeming of notes payable to the IMF or disposing of SDRs. |
|
| Department Specific |
| |
006 |
Finance |
|
| 5120 |
Acquisition of Special Drawing Rights (SDRs) |
| Increase in allocation of SDRs to Canada to:
(a) settle either the advances made to the Exchange Fund Account, or
(b) pay part of Canada's subscription in the International Monetary Fund (IMF).
Note:
The SDR is an international currency created by the IMF, and allocated to countries participating in its Special Drawing Account. Its operation is explained in Section 4240 of the Guide to the Audited Financial Statements of the Government of Canada. |
|
| Department Specific |
| |
006 |
Finance |
|
| 5121 |
Issues of Notes Payable to the International Monetary Fund (IMF) |
| Issue of non–interest–bearing demand notes payable in Canadian currency to the IMF to cover its Canadian dollar holdings requirements in excess of working balance requirements. |
|
| Department Specific |
| |
006 |
Finance |
|
| 5122 |
Disposal of Special Drawing Rights (SDR) |
| Decrease in allocation of SDRs to Canada.
Note:
Such a decrease could result from:
(a) cancellation of SDRs in whole or in part,
(b) termination of Canada's participation in the Special Drawing Account, or
(c) liquidation of the SDRs account by the International Monetary Fund (IMF). |
|
| Department Specific |
| |
006 |
Finance |
|
| 5123 |
Redemption of Notes Payable to the International Monetary Fund (IMF) |
| Redemption of notes due to a decrease in the IMF requirements for Canadian currency. |
|
| Department Specific |
| |
006 |
Finance |
|
| 5130 |
Maintenance of Value Adjustments |
| Adjustments of the International Monetary Fund (IMF)–Subscriptions account to maintain the value of the IMF Canadian dollar holdings in terms of Special Drawing Rights (SDR). Such adjustments can be increases or decreases depending on the exchange rate fluctuations of the Canadian dollar in relation to SDR's.
Note:
Canada's IMF subscriptions are denominated in SDR's. |
|
| Department Specific |
| |
006 |
Finance |
|
| 5131 |
Year End Valuation Adjustment |
| Valuation adjustments to Canada's subscriptions in excess of the International Monetary Fund's (IMF) holdings of Canadian dollars to Canadian dollar equivalents at the year–end closing rate of exchange.
Note:
Year–end valuation adjustments are made to the following accounts: the Exchange Fund Account–Advances, IMF–Subscriptions, and Special Drawing Rights (SDR). |
|
| Department Specific |
| |
006 |
Finance |
|
| 5159 |
Other Adjustments |
| Any other adjustments to foreign exchange accounts, such as the write–off of claims, acquisition or settlement of claims with other assets. |
|
| Department Specific |
| |
006 |
Finance |
|
| 516 |
EXCHANGE FUND ACCOUNT – ADVANCES (RESTRICTED CLAIMS) |
| 5160 |
Advances Provided to the Exchange Fund Account |
| Advances in cash to the Exchange Fund Account in Canadian or other currencies for the purchase of gold, foreign currencies and securities, and Special Drawing Rights. |
|
| Department Specific |
| |
006 |
Finance |
|
| 5161 |
Settlements of Advances |
| Cash repayments of advances from the Exchange Fund Account. |
|
| Department Specific |
| |
006 |
Finance |
|
| 5163 |
Year–End Valuation Adjustment |
| Valuation adjustment made at year–end to the balance of the Exchange Fund Accounts' holdings to Canadian dollar equivalent at the year–end closing rate of exchange. |
|
| Department Specific |
| |
006 |
Finance |
|
| 5169 |
Other Adjustments |
| Any other adjustments to the Exchange Fund Account–Advances. |
|
| Department Specific |
| |
006 |
Finance |
|
| 52 |
CASH ACCOUNTS |
| Cash accounts represent public moneys of Canada, and include both Receiver General Cash Balances and Cash in Transit |
| 529 |
CASH ACCOUNT |
| 5299 |
Net Increase or Decrease in Cash Account |
| 53 |
ACCOUNTS RECEIVABLE |
| Accounts receivable are financial claims on parties inside or outside the government as a result of events and transactions prior to the accounting date.
1. This category is to be used only by departments for recording accounts receivable transactions through their own accounting system.
2. For consolidation recording purposes at year–end, accounts receivable should be recorded in object 850 of sub–category 85 by the Receiver General. |
| 539 |
ACCOUNTS RECEIVABLE |
| 5399 |
Net Increase or Decrease in Accounts Receivable |
| 6 |
LIABILITIES |
| 60 |
SPECIFIED PURPOSE ACCOUNTS (SPAs) |
| The recorded value of the financial obligations of the Government of Canada in its role as administrator of certain public moneys that are received or collected and subsequently paid out for purposes specified in legislation or in other legal contracts.
1. For the purpose of this classification some specified purpose accounts have been included under reporting objects that differ from the equivalent groupings reported in the Public Accounts. These are explained under the reporting objects concerned.
2. Certain SPAs are now included in Standard Object 81 because they are now consolidated as budgetary transactions in the Summary Financial Statements. |
| 601 |
PENSION INSURANCE AND SOCIAL SECURITY ACCOUNTS |
| The financial obligations of the Government of Canada in its role as administrator of these accounts on behalf of the contributors and beneficiaries to each plan.
Notes:
1. Pension and Social Security Accounts include the Canada Pension Plan, Superannuation Accounts, Government Annuities Account and certain other accounts.Superannuation accounts include the following accounts:
Public Service Superannuation, Canadian Forces Superannuation, Royal Canadian Mounted Police (R.C.M.P.)Superannuation, Members of Parliament Retiring Allowance.
All other superannuation accounts for employees of the Government or their dependants the Public Service, Regular Forces and any other Death Benefit accounts.
(Some of these accounts are included under Other Specified Purpose accounts in the Public Accounts.)
2. In this classification, transactions in the Canada Pension Plan Investment Fund are included separately in object 507.
3. Transactions pertaining to the unamortized portion of actuarial deficiencies are included in object 703.
The following objects are to be used to identify the major transactions pertaining to Pension and Social Security Accounts: |
| 6001 |
Contributions by Current Employees or Participants |
| Contributions received from active members or participants currently employed in the Public Service |
| 6002 |
Contributions by Current Employees – Public Service Corporations |
| Contributions received from current employees of public service corporations subject to the Public Service Superannuation Act |
| 6003 |
Contributions by Government Employees for Past Services or in Arrears |
| Contributions received from current members or participants employed in the Public Service for past service or arrears |
| 6004 |
Contributions by Public Service Corporations Employees for Past Service or in Arrears |
| Contributions received from current employees of public service corporations subject to the Public Service Superannuation Act for past service or arrears |
| 6005 |
Contributions by Retired Employees |
| Contributions received from retired employees for past service or arrears |
| 6012 |
Contributions by Government – as Employer |
| Contributions from the Government of Canada as an employer as well as the government's statutory contributions to benefit payments from the Supplementary Retirement Benefits Account, for current services.
Notes:
1. The budgetary expenditures related to the government's contribution as an employer are included in objects 0160, 0161, 0162, 0164, 0168 and 0170 to 0173.
2. The budgetary expenditures related to the government's statutory contribution to the SRB account are included in object 0166. |
| 6013 |
Contributions by Public Service Corporations as Employer |
| Contributions received from public service corporations subject to the Public Service Superannuation Act for the employers portion related to employee current services |
|
| Department Specific |
| |
087 |
Public Service Superannuation |
|
| 6017 |
Death Benefit General Contributions |
| Government’s general employer contribution to the Death Benefit Account |
| 6018 |
Death Benefit Single Contributions |
| Government’s single employer contribution paid to the Death Benefit Account in respect of participants who became eligible to the basic benefit. |
| 6020 |
Actuarial Adjustments |
| Actuarial deficiency adjustments related to current salary increases or statutory periodic actuarial valuations which are credited to the Public Service, Canadian Forces, RCMP and other Superannuation accounts, and to the Government Annuities account.
Note:
These adjustments are charged to object 7031. |
| 6022 |
Transfers from Other Pension Plans |
| Receipts by a Superannuation account on behalf of an employee transferring from another superannuation account or from an outside employer. |
| 6023 |
Refundable Tax Recovered from the Canada Revenue Agency |
| Tax recovered from the Canada Revenue Agency based on the annual net negative cashflow of a pension account. |
| 6025 |
Return on Investment |
| Any income received from loans and investments(other than interest credited to the balance of these accounts and charged to interest on the Public Debt). Also includes the interest received from provincial governments or the Government of Canada on their investments in the Canada Pension Plan Investment Fund.
Note:
The budgetary expenditures related to interest credited to these accounts are included in objects 3103, 3111 and 3113 under standard object 11 for interest received from the Government of Canada. |
| 6027 |
Interest Credited to the Account |
| Any interest credited to the balance of these accounts and charged to interest on Public Debt (other than interest received on investments issued by the Government of Canada.) |
| 6029 |
Other Receipts |
| Any other receipts not classified above, such as recoveries of payments by the Canada Pension Plan. |
| 6030 |
Payment of Benefits |
| The payment of benefits by the government from any of these accounts, such as payments for Superannuation, Canada Pension, Government Annuities, Death Benefits, etc. |
| 6034 |
Payment of Minimum Benefits |
| Payment of minimum benefits to employees or participants |
| 6035 |
Pension Division Payments |
| Any payment made pursuant to pension division. |
| 6037 |
Return of Contributions – Government Employees |
| Contributions returned to Public Service employees including any applicable interest from the Superannuation Accounts |
| 6038 |
Return of Contributions – Public Service Corporation Employees |
| Contributions returned to employees of public service corporations subject to the Public Service Superannuation Act, including any applicable interest from the Superannuation Accounts |
|
| Department Specific |
| |
087 |
Public Service Superannuation |
|
| 6040 |
Payment of Interest on Loans or Advances |
| Any interest payments made to the Government of Canada for loans made to a specified purpose account. |
| 6045 |
Transfers to Other Pension Plans |
| Payments from a Superannuation account on behalf of an employee transferring to another superannuation plan or to an outside employer. |
| 6046 |
Refundable Tax Remitted to The Canada Revenue Agency |
| Amount of refundable tax remitted to the Canada Revenue Agency based on the annual net positive cashflow of a pension account. |
| 6047 |
Withdrawal of Surplus |
| 6051 |
Operating Expenses |
| All operating expenses of the Canada Pension Plan (CPP) Account.
Note:
Such expenses are initially incurred by various departments on behalf of the CPP account. Subsequently, those departments charge the CPP account with the pertinent operating or administrative costs. These amounts are credited to object 4883. |
| 6053 |
Transfer to Pension Investment Board |
| 6054 |
Transfer to Superannuation Investment Funds |
| 6055 |
Transfers to Canada Pension Plan Investment Fund |
| Any transfer to the Canada Pension Plan Investment Fund for investment purposes. |
|
| Department Specific |
| |
036 |
Human Resources Development (Social Development) |
|
| 6056 |
Transfer from Pension Investment Board |
| 6057 |
Transfer from Superannuation Investment Fund |
| 6059 |
Other Payments |
| Any other payments not classified above. It includes the write–off of unclaimed annuities. |
| 606 |
PROVINCIAL TAX COLLECTION AGREEMENTS |
| The income taxes collected on behalf of the provinces and territories participating in the joint–collection provision of the Federal–Provincial Fiscal Arrangements Act and the related payments made to them. |
| 6060 |
Estimated Collections of Taxes |
| The estimated corporate income tax collections that belong to the provinces or territories.
Note:
Such amounts are transferred monthly from tax revenue to this account. |
|
| Department Specific |
| |
006 |
Finance |
|
| 6063 |
Installment Payments to Provinces for Taxes |
| Instalment payments of corporate income tax made during a taxation year to the provinces and territories. |
|
| Department Specific |
| |
006 |
Finance |
|
| 6066 |
Recoveries from Provinces |
| Receipts from the provinces and territories for overpayments of corporate or individual taxes.
Note:
If the instalment payments made to a province for a taxation year exceed the actual amounts assessed, the overpayments are recovered from the province. |
|
| Department Specific |
| |
006 |
Finance |
|
| 6069 |
Other Adjustments |
| Any other adjustments to the account, such as the payment of any deficiencies in the actual amounts owed to a province or territory at the end of a taxation year. |
|
| Department Specific |
| |
006 |
Finance |
|
| 607 |
CROWN CORPORATIONS DEPOSITS |
| Deposits effected for Crown corporations in accordance with Section 129 of the FAA or other specific legislation. |
| 6079 |
Net Increases or Decreases in Crown Corporations Deposits |
| 608 |
OTHER DEPOSITS AND TRUST FUNDS |
| Note:
This reporting object excludes Deposit Funds for Crown corporations. Those funds should be included in reporting object 607. |
| 6081 |
Deposits Received |
| Moneys received from third parties by the Government of Canada for specified purposes. |
| 6082 |
Interest Received |
| Amounts received as interest from the Government of Canada on the credit balances in the accounts.
Note:
The budgetary expenditures related to these amounts are charged to object 3114. |
| 6083 |
Transfers from Budgetary Expenditures |
| Transfers received from budgetary appropriations for the purposes specified by legislation.
Note:
An example of such an appropriation is the government contribution to the Canadian Dairy Commission account. |
| 6084 |
Deposit of Securities Held in Trust |
| Securities received from third parties as deposit held in trust by the Government of Canada in accordance with the terms and conditions of a contract or agreement. |
| 6085 |
Refunds |
| Payment of refunds to depositors. |
| 6086 |
Payments Made in Accordance with Authorities |
| Payments made in accordance with the purposes specified in the pertinent authorities or agreements. |
| 6087 |
Return of Securities Held in Trust |
| Return of securities held in trust to third parties on completion of the specified terms in a contract or agreement. |
| 6089 |
Other Adjustments |
| Any other adjustments to the accounts not specified above. |
| 609 |
MISCELLANEOUS ACCOUNTS |
| Insurance plans for employees and former employees, pension plans and other liabilities not specified elsewhere.
Note:
Miscellaneous accounts included for purposes of this classification are not identical to those included in the Public Accounts under Other Specified Purpose Accounts. The following accounts are included: Annuities Agents' Pension, Civil Service Insurance Fund, Locally–engaged Contributory Pension, Retirement Fund, Returned Soldiers' Insurance Fund and Veterans' Insurance Fund |
| 6099 |
Net Increases or Decreases in Other Specified Purpose Accounts |
| 61 |
UNMATURED DEBT TRANSACTIONS |
| The financial obligations represented by certificates of indebtedness issued by the Government of Canada that have not yet matured.
Note:
These obligations are defined and their operations explained in sections 5300 to 5320 of the Guide to the Audited Financial Statements of the Government of Canada. |
| 611 |
UNMATURED DEBT PAYABLE |
| Certificates of indebtedness in Canadian or foreign currencies that have not become due.
Note:
Transactions for certificates of indebtedness that have matured are included in reporting object 622. |
| 6111 |
Issue of Debt |
| Gross proceeds from the sale of certificates of indebtedness such as marketable bonds, Canada Savings Bonds, special non–marketable bonds, Treasury bills, and the issue of notes or loans.
Note:
The issue amount is the full issue price of the securities. Discounts on Treasury bills are charged to unamortized discounts (reporting object 704), while discounts (net of premiums) on other securities are charged to object 3131 at the time of issue. |
|
| Department Specific |
| |
006 |
Finance |
|
| 6115 |
Redemption of Unmatured Debt |
| Payments made for redemption prior to maturity of certificates of indebtedness, such as marketable bonds, special non–marketable bonds, Canada Savings Bonds and Treasury bills. It also includes the repayment of notes or loans. |
|
| Department Specific |
| |
006 |
Finance |
|
| 6116 |
Transfers to Matured Debt (on Retirement of Debt) |
| Amounts owing to holders of marketable bonds, Canada Savings Bonds, special non–marketable bonds, Treasury bills, etc., transferred from unmatured debt when the debt matures.
Note:
Such amounts are transferred to matured debt (reporting object 622) until they are redeemed. |
|
| Department Specific |
| |
006 |
Finance |
|
| 6117 |
Revaluation of Unmatured Debt |
|
| Department Specific |
| |
006 |
Finance |
|
| 6118 |
Unmatured Debt Payable – Exchange Rate Changes |
|
| Department Specific |
| |
006 |
Finance |
|
| 6119 |
Other Adjustments |
| Increases or decreases due to adjustments not covered in other classes such as foreign exchange adjustments and transfers to Other Revenue. |
|
| Department Specific |
| |
006 |
Finance |
|
| 62 |
TRANSACTIONS RELATING TO OTHER LIABILITIES |
| Transactions relating to other financial obligations of the Government of Canada such as matured debts, accounts payable, etc.
Note:
The accounts related to these transactions are defined and their operations explained in sections 5200 to 5240 of the Guide to the Audited Financial Statements. |
| 621 |
INTEREST DUE ON UNMATURED DEBT (INCLUDING COMPOUND INTEREST ON CANADA SAVINGS BONDS) |
| Interest due or accrued on bonded debt, notes and loans including compound interest on Canada Savings Bonds. Such interest is not normally payable until a future date (unless the debt is redeemed early). |
| 6211 |
Interest Charges Accrued |
| Accrual on a monthly basis of interest over the term of the bonded debt, notes, loans, etc. It includes the accrual of compound interest on Canada Savings Bonds.
Note:
Such amounts are charged to various objects in Standard Object 11 (sub–category 31). |
|
| Department Specific |
| |
006 |
Finance |
|
| 6212 |
Interest Due |
| Accrual on the due date of interest on bonds, notes or loans. Such interest is not paid until the pertinent coupons are presented for payment. |
|
| Department Specific |
| |
006 |
Finance |
|
| 6213 |
Payments to Claimants |
| Payments of interest due on bonds, notes and loans to claimants. It also includes adjustments. |
|
| Department Specific |
| |
006 |
Finance |
|
| 622 |
MATURED DEBT |
| Certificates of indebtedness that have become due but that have not yet been redeemed. |
| 6221 |
Transfers from Unmatured Debt |
| Retirement at the time of maturity of the principal value of bonds, special non–marketable bonds, Treasury bills, etc.
Note:
These amounts are transferred from unmatured debt (reporting object 611). |
|
| Department Specific |
| |
006 |
Finance |
|
| 6222 |
Redemption of Debts |
| Redemption by the holders of matured bonds, Treasury bills, and notes and loans. It also includes adjustments. |
|
| Department Specific |
| |
006 |
Finance |
|
| 6225 |
Write–off of Matured Debt (Transfer to Revenue) |
| Write–off of matured debt if it is still unredeemed 15 years after maturity.
Note:
This amount is transferred to budgetary revenue. |
|
| Department Specific |
| |
006 |
Finance |
|
| 6227 |
Matured Debt Revaluation |
|
| Department Specific |
| |
006 |
Finance |
|
| 629 |
MISCELLANEOUS |
| 6299 |
Net Increase or Decrease in Other Liability |
| 7 |
OTHER |
| 70 |
OTHER ACCOUNTS/TRANSACTIONS |
| Other Accounts/Transactions represent transactions in accounts that are neither financial claims nor financial obligations.
Note:
Many of these accounts reflect deferred credits or deferred charges that have been set up in the accounts of Canada in accordance with specific legislative or other requirements. For reporting purposes in the Public Accounts, some have been offset against specific financial claims or obligations. |
| 702 |
ALLOWANCE FOR VALUATION OF ASSETS AND LIABILITIES |
| The allowances represents the estimated loss on the realization of financial claims, or the allowances for estimated amounts owing for certain financial obligations. Each of the objects represents the net increase or decrease made to the individual allowance to represent the net change between one fiscal year end and the next. |
| 7021 |
Allowance for Valuation of Financial Claims (Incl. Allowance for Doubtful Accounts) |
| The net increase or decrease in the estimated losses on the realization of loans, investments and advances included in the accounts of Canada at year end. |
| 7022 |
Allowance for Statutory Accounts Payable |
| The net increase or decrease in the allowance for amounts to be paid from certain statutory authorities such as subsidies under the Railway Act, payments under the Canada Assistance Program, etc. |
| 7023 |
Allowance for Employee Benefits |
| The net increase or decrease in the allowance for amounts owing for earned and unpaid annual vacation leave and for employee benefits payable upon termination of employment. |
| 7029 |
Other Allowances |
| The increase or decrease in any other allowance not included in objects 7021 to 7023. |
| 703 |
UNAMORTIZED DEFICIENCIES ON SUPERANNUATION ACCOUNTS |
| The portion of actuarial deficiencies, credited to Superannuation Accounts, that has not yet been charged to budgetary expenditure, because they are to be amortized to expenditures over one or more subsequent years.
Note:
An actuarial deficiency is the difference, at a given date, between the balance in the Superannuation accounts and the estimated amount payable for future pension benefits, as calculated on an actuarial basis. |
| 7031 |
Increase to Reflect Actuarial Deficiencies Recorded |
| The recording of actuarial deficiencies to the Superannuation accounts in a specific year. |
| 7032 |
Decrease Resulting from Amortization of Actuarial Deficiencies |
| The monthly or other amortization of actuarial deficiencies to budgetary expenditure over one or more subsequent years. |
| 704 |
UNAMORTIZED DISCOUNT ON TREASURY BILLS |
| The portion of the discount on outstanding Treasury bills that has not yet been charged to expenditure. |
| 7041 |
Increase to Reflect Discount on New Treasury Bills |
| The recording of the discount on new Treasury bills at the time they are issued or sold. It also includes adjustments. |
|
| Department Specific |
| |
006 |
Finance |
|
| 7042 |
Decrease Resulting from Amortization of Discount on Treasury Bills |
| The monthly amortization to budgetary expenditures of unamortized discounts over the terms of the relevant Treasury bills. It also includes adjustments. |
|
| Department Specific |
| |
006 |
Finance |
|
| 706 |
ACCUMULATED AMORTIZATION |
| 7061 |
Accumulated Amortization on Capital Assets |
| 709 |
OTHER TRANSACTIONS |
| 7099 |
Net Increase or Decrease in Other Transactions |
| 8 |
ACCUMULATED DEFICIT |
| 80 |
UNRESTRICTED AMOUNTS |
| Notes:
1. In accordance with the government's stated accounting policies, revenues and expenditures of certain Specified Purpose Accounts (SPAs) and Crown Corporations are included in the revenue and expenditure of the Government. However, enabling legislation requires that the revenues of SPAs be earmarked and that related payments be charged against such revenue.
2. Descriptions for the Consolidated Specified Purpose Accounts, the Consolidated Deposit and Trust Accounts, and the Consolidated Appropriation–dependent Crown Corporations are included in sub–categories 81, 82, 83, and 84. Descriptions for the Consolidated Accounts Receivable and the accrual of Related Other Revenue are included in sub–category 85. |
| 801 |
UNRESTRICTED AMOUNTS IN THE ACCUMULATED DEFICIT |
| The net sum of annual surpluses and deficits of the Government of Canada since Confederation, together with certain other amounts charged directly to this account. These amounts are unrestricted as there is no need to account for the source of these amounts from previous years. |
| 8011 |
Increases |
| Increase in the accumulated deficit |
| 8012 |
Decreases |
| Decrease in the accumulated deficit. |
| 802 |
YEAR–END CLOSING OF DEPARTMENTAL ACCOUNTS |
| 8021 |
Closing of Control Accounts |
| The year end closing by departments of all their cash reconciliation control accounts which are maintained to reconcile to the treasury system maintained by the Receiver General. Prior to closing, these accounts must agree to similar offsetting accounts maintained by the Receiver General. These accounts are closed to the accounting for Equity advanced by the Government of Canada. |
| 8022 |
Closing of Revenue and Expense Accounts |
| The year–end entries required to close out all revenues and expense accounts. These accounts are closed out to the accounts representing the equity advanced by the Government of Canada. |
| 81 |
CONSOLIDATED SPECIFIC PURPOSE ACCOUNTS |
| This standard object has been established because the transactions in these accounts are now consolidated as budgetary transactions in the Summary Financial Statements. Transactions in these accounts have been restricted as there are legislative requirements to keep them separate in the Accounts of Canada, so that amounts for previous years can be related to those in the current year.
Notes:
1. Consolidation specified purpose accounts are defined and their operations explained in T.B. Circular 1989–13 dated August 2, 1989.
2. For consolidation reporting purposes, most of these amounts are included in other standard objects, as noted in Section 8.2.3.4 of the Master List of Objects. |
| 810 |
CONSOLIDATION OF SPECIFIED PURPOSE ACCOUNTS |
| 8101 |
Deficit for the Year |
| The excess of expenditure over revenue in each account. |
| 8102 |
Surplus for the Year |
| The excess of revenue over expenditure in each account. |
| 8103 |
Other Adjustments |
| Other adjustments to revenue or expenditure, surplus or deficit of an account. |
| 811 |
EMPLOYMENT INSURANCE ACCOUNT |
| This account includes the transactions resulting from the administration of the Employment Insurance Act.
Note:
In this classification, transactions pertaining to loans or advances to the Employment Insurance Account are included under loans or advances (objects 501x or 503x respectively).
The following objects are to be used to identify the transactions pertaining to the Employment Insurance Account. |
| 8110 |
Contributions by Employees, Their Employers and Other Participants |
| Premiums from all employees, employers and or other participants. |
|
| Department Specific |
| |
014 |
Human Resources and Skills Development |
|
| 8112 |
Contributions from the Government as an Employer |
| Contributions from the Government of Canada as an employer.
Note:
The departmental budgetary expenditures related to these contributions are included in object 0169. |
|
| Department Specific |
| |
014 |
Human Resources and Skills Development |
|
| 8114 |
Return on Investment |
| Interest received on the balance of the Employment Insurance Account.
Note:
The Department of Finance budgetary expenditures related to this interest are charged to object 3112. |
|
| Department Specific |
| |
014 |
Human Resources and Skills Development |
|
| 8115 |
Interest–Bearing Loans from the Government |
| Receipt of interest–bearing loans from the government to cover the deficit in the Employment Insurance Account.
Note:
Such loans or advances are made in accordance with Section 137 of the Employment Insurance Act, when required. |
|
| Department Specific |
| |
014 |
Human Resources and Skills Development |
|
| 8116 |
Other Receipts |
| Any other receipts not classified in objects 8110 to 8115, such as fines, penalties and interest, refunds of overpayment of benefits, benefit repayments, amounts for services rendered to the public, etc. |
|
| Department Specific |
| |
014 |
Human Resources and Skills Development |
|
| 8117 |
Payment of Benefits |
| Payment of benefits from the Employment Insurance Account. |
|
| Department Specific |
| |
014 |
Human Resources and Skills Development |
|
| 8118 |
Refund of Contributions |
| Any refunds of contributions to employers and employees. |
|
| Department Specific |
| |
014 |
Human Resources and Skills Development |
|
| 8119 |
Payment of Interest on Loans or Advances |
| Payment of interest on loans or advances made to the Employment Insurance Account by the Government of Canada. |
|
| Department Specific |
| |
014 |
Human Resources and Skills Development |
|
| 8120 |
Operating Expenses |
| Payment of all operating expenses of the Employment Insurance Account.
Note:
The receipt of these payments is credited to object 4880. |
|
| Department Specific |
| |
014 |
Human Resources and Skills Development |
|
| 8121 |
Repayment of Interest–Bearing Loans to the Government |
| Repayment of interest–bearing loans to the government. |
|
| Department Specific |
| |
014 |
Human Resources and Skills Development |
|
| 8122 |
Other Payments and Adjustments |
| Any other payments or adjustments not classified above. |
|
| Department Specific |
| |
014 |
Human Resources and Skills Development |
|
| 815 |
CROP REINSURANCE FUND |
| This account includes recorded transactions with participating provinces for the costs they incur in operating various crop insurance schemes. |
| 8150 |
Receipts from Provinces |
| Amounts received from the provinces for the purpose of reinsurance. |
|
| Department Specific |
| |
001 |
Agriculture and Agri–Food |
|
| 8151 |
Interest–Free Advances from the Government of Canada |
| Interest–free advances received from the Government of Canada. |
|
| Department Specific |
| |
001 |
Agriculture and Agri–Food |
|
| 8152 |
Other Receipts |
| Any other receipts not classified above. |
|
| Department Specific |
| |
001 |
Agriculture and Agri–Food |
|
| 8153 |
Payments to Provinces |
| Amounts paid to the provinces under the terms of reinsurance agreements. |
|
| Department Specific |
| |
001 |
Agriculture and Agri–Food |
|
| 8154 |
Repayment of Advances to the Government of Canada |
| The repayment of interest–free advances to the government of Canada. |
|
| Department Specific |
| |
001 |
Agriculture and Agri–Food |
|
| 8155 |
Other Payments |
| Any other payments not classified in objects 8153 or 8154. |
|
| Department Specific |
| |
001 |
Agriculture and Agri–Food |
|
| 816 |
AGRICULTURAL COMMODITIES STABILIZATION ACCOUNT |
| 8161 |
Receipts from Participating Provinces and Producers |
| Receipts from participating provinces and producers in the Agricultural Commodities Stabilization Accounts for hogs, cattle, apples, sugar beets, etc. These receipts are for premiums to reduce income losses to producers. |
|
| Department Specific |
| |
001 |
Agriculture and Agri–Food |
|
| 8162 |
Loans or Advances from the Government of Canada |
|
| Department Specific |
| |
001 |
Agriculture and Agri–Food |
|
| 8163 |
Repayment of Loans or Advances to the Government of Canada |
|
| Department Specific |
| |
001 |
Agriculture and Agri–Food |
|
| 8164 |
Return on Investments |
| Amounts received as interest from the Government of Canada on the credit balances in the accounts. |
|
| Department Specific |
| |
001 |
Agriculture and Agri–Food |
|
| 8165 |
Contributions by the Government |
| Contributions by the government to the Agricultural Commodities Stabilization Accounts for hogs, cattle, apples, sugar beets, etc. |
|
| Department Specific |
| |
001 |
Agriculture and Agri–Food |
|
| 8166 |
Other Receipts |
| Any other receipts not included in objects 8161, 8162, 8164 and 8165. |
|
| Department Specific |
| |
001 |
Agriculture and Agri–Food |
|
| 8167 |
Payments to Participating Producers |
| Payments to participating producers from the Agricultural Commodities Stabilization Accounts for hogs, cattle, apples, sugar beets, etc. |
|
| Department Specific |
| |
001 |
Agriculture and Agri–Food |
|
| 8168 |
Payment of Interest to the Government on Loans or Advances |
|
| Department Specific |
| |
001 |
Agriculture and Agri–Food |
|
| 8169 |
Other Payments |
| Any other payments not included in objects 8163, 8167, 8168. |
|
| Department Specific |
| |
001 |
Agriculture and Agri–Food |
|
| 817 |
GOODS AND SERVICES TAX (GST) REFUNDABLE ADVANCE ACCOUNTS ON PURCHASES |
| GST Refundable Advance accounts have been established in each department or agency as non–budgetary accounts to which a department can charge the GST on its purchases from external parties. Such accounts are authorized as part of the Supply and Services working capital advance account under Supply and Services Vote L 15 b in Appropriation Act No. 3, 1990. By the authority of a standing GST tax remission order, such amount will be offset at year–end against the GST general revenues collected by the Canada Revenue Agency.
Note:
For summary reporting purposes during a fiscal year, these amounts are netted against GST general revenues. |
| 8171 |
Payment of GST on Purchases |
| Payment of the GST by departments and Agencies on their taxable purchases from external parties. |
| 8175 |
Rebates Received on GST Paid |
| Rebates of GST received at year–end by departments and agencies from the Canada Revenue Agency.
Note:
These rebates will be handled by Public Works and Government Services of Canada and will not require any approvals or processing by departments or agencies. |
|
| Department Specific |
| |
127 |
Public Works and Government Services |
|
| 818 |
SEIZED PROPERTY PROCEEDS ACCOUNT |
| Seized Property Proceeds Account (SPPA) was set up under the Seized Property Management Act (SPMA) in 1993. The account is set up to account for net proceeds from the disposition of property that is seized or subject to a restraint or management order, and then is forfeited and subsequently disposed. The proceeds from this account may be shared with provincial or other national governments in accordance with the terms of regulations or in agreements with those governments. |
| 8181 |
Proceeds from Forfeited Assets and Fines |
| Proceeds received from forfeited assets which had been held in a trust account from the time the assets are seized. Such assets are not forfeited until there is a court decision. Proceeds from fines are received when assets were not seized previously. |
|
| Department Specific |
| |
127 |
Public Works and Government Services |
|
| 8182 |
Advances from the Government |
| Receipt of advances from the government in accordance with Section 15 of the SPMA. |
|
| Department Specific |
| |
127 |
Public Works and Government Services |
|
| 8184 |
Payments of Operating and Other Expenses |
| Re–imbursement of operating expenses paid from the SPPA to the operating appropriation of Public Works and Government Services Canada. Other expenses include any payments made to the Seized Property Working Capital account for re–imbursement of losses incurred in maintaining assets seized under the SPMA. |
|
| Department Specific |
| |
127 |
Public Works and Government Services |
|
| 8185 |
Payment of Advances to the Government |
| Re–payment of advances received from the government. |
|
| Department Specific |
| |
127 |
Public Works and Government Services |
|
| 8186 |
Payment of Claims Against the Crown and Other Expenses to Outside Parties |
| Payment of claims against the Crown resulting from undertakings of the Attorney General. Other expenses will include the establishment of reserves for both ongoing expenses for future losses as well as for future claims resulting from undertakings. These payments must be established before any annual distribution is made from the SPPA. |
|
| Department Specific |
| |
127 |
Public Works and Government Services |
|
| 8187 |
Payment of Proceeds to Other Governments |
| Payments for distribution of proceeds in the SPPA to provincial and foreign governments as prescribed in the regulations. |
|
| Department Specific |
| |
127 |
Public Works and Government Services |
|
| 8188 |
Transfer of Net Proceeds to Other Revenue |
| Transfer of net proceeds from the SPPA to other revenue after all expenses, other claims, reserves, and distributions to other governments have been made. This will be done on an annual basis, but may be done in a subsequent fiscal year once all settlements have been made. |
|
| Department Specific |
| |
127 |
Public Works and Government Services |
|
| 819 |
NEW PARKS AND HISTORIC SITES ACCOUNT |
| 8190 |
Donations (Unspecified) |
| Donations made to Parks and Historic Sites. |
|
| Department Specific |
| |
124 |
Parks Canada Agency |
|
| 8191 |
Net Proceeds from the Sale of Federal Real Property |
| Amounts collected from the sale of lands included in Parks. |
|
| Department Specific |
| |
124 |
Parks Canada Agency |
|
| 8192 |
Contributions from the Government of Canada |
| Amounts provided to Parks and Historic Sites from the Government. |
|
| Department Specific |
| |
124 |
Parks Canada Agency |
|
| 8193 |
Advances from the Government of Canada |
| Amounts advanced to Parks and Historic Sites. |
|
| Department Specific |
| |
124 |
Parks Canada Agency |
|
| 8194 |
Other Receipts |
| Miscellaneous receipts of funds by Parks and Historic Sites from the provision of services. |
|
| Department Specific |
| |
124 |
Parks Canada Agency |
|
| 8195 |
Disbursements to Outside Parties |
| Amounts paid to outside parties for goods and services. |
|
| Department Specific |
| |
124 |
Parks Canada Agency |
|
| 8196 |
Disbursements (Internal to Government) |
| Amounts disbursed to cover goods and services provided by the Government. |
|
| Department Specific |
| |
124 |
Parks Canada Agency |
|
| 8197 |
Contributions to Outside Parties |
| Amounts contributed to outside parties for the provision of services to Parks and Historic Sites. |
|
| Department Specific |
| |
124 |
Parks Canada Agency |
|
| 8198 |
Repayment of Advance to the Government |
| Amounts reimbursed to the Government pertaining to loans, investments and advances previously recorded in object 8193. |
|
| Department Specific |
| |
124 |
Parks Canada Agency |
|
| 8199 |
Other Payment |
| All other payments made by Parks and Historic Sites. |
|
| Department Specific |
| |
124 |
Parks Canada Agency |
|
| 82 |
CONSOLIDATED DEPOSIT AND TRUST ACCOUNTS |
| 820 |
GIFTS, DONATIONS AND BEQUESTS ACCOUNTS |
| 8200 |
Receipts |
| Receipts for a specified purpose, included in the gifts, donations or bequests accounts. |
| 8201 |
Payments |
| Payments in accordance with the purpose specified from the gifts, donations and bequests accounts. |
| 8202 |
Return on Investment |
| 821 |
INSURANCE ACCOUNTS |
| These accounts are used to account for and control the funds received and disbursed pursuant to the administration of insurance plans and programs which are not for employees or former employees of the government. |
| 8210 |
Receipts |
| Premiums, fees or levies received from outside parties and credited to insurance accounts. |
| 8211 |
Transfers from Budgetary Appropriations |
| Direct transfers from budgetary appropriations of the government such as direct contributions, interest, etc. |
| 8212 |
Return on Investment |
| 8215 |
Payments |
| Payments from insurance accounts such as claims and other expenditures as authorized by legislation. |
| 822 |
EARMARKED FEES AND LEVIES |
| A fee or other levy is imposed by statute and earmarked by that statute for a special purpose. |
| 8220 |
Receipts |
| Receipts of fees or levies for the purpose specified in the relevant statute. |
| 8221 |
Transfers from Budgetary Appropriations |
| Direct transfers from budgetary appropriations of the government such as interest, etc. |
| 8225 |
Payments |
| Payments from the account in accordance with the purpose specified in a statute. |
| 829 |
OTHER RESTRICTED ACCOUNTS |
| 8290 |
Other Receipts |
| Receipts in any other restricted account. |
| 8291 |
Return on Investments |
| 8292 |
Contributions by the Government |
| 8293 |
Loans or Advances from the Government of Canada |
| 8294 |
Payment of Interest to the Government on Loans or Advances |
| 8295 |
Other Payments |
| Any other payments in a restricted account. |
| 8296 |
Repayment of Loans or Advances to the Government |
| 83 |
CONSOLIDATION OF APPROPRIATION – APPROPRIATION DEPENDENT AND ENTREPRISE CROWN CORPORATION |
| Notes:
1. For consolidation reporting purposes, most of these objects are included in other standard objects as noted in Section 8.2.3.4 of the Master List of Objects.
2. The recording of transactions in these objects is to be done by the Receiver General only using department 097. Thus, it will have no impact on departments or agencies, or Appropriation–Dependent Crown Corporations (ADCC's).
3. The ADCC's are identified in the Public Accounts of Canada, Section 4. Consolidated–accounts. |
| 831 |
CONSOLIDATION OF APPROPRIATION – APPROPRIATION DEPENDENT AND ENTREPRISE CROWN CORPORATION |
| 8300 |
Accumulated Deficit / Surplus Brought Forward – Consolidation of all Crown Corporation |
| Prior year carry–forward deficit / surplus of consolidated corporations. |
|
| Department Specific |
| |
097 |
Receiver General |
|
| 8311 |
Surplus or Deficit for the Year – Appropriation Dependent Crown Corporation (ADCC's) |
| Current year consolidation deficit/surplus impact of ADCCs. |
|
| Department Specific |
| |
097 |
Receiver General |
|
| 8312 |
Gain/Loss for the Year – Enterprises Crown Corporation |
| Current year consolidation surplus/deficit impact of Enterprise Crown Corporation |
|
| Department Specific |
| |
097 |
Receiver General |
|
| 8313 |
Other Adjustments |
| Adjustments for retroactive changes in accounting policies and other adjustments related to the consolidation of Appropriation–Dependent Crown corporations (ADCC's). |
|
| Department Specific |
| |
097 |
Receiver General |
|
| 832 |
ALLOWANCE FOR EMPLOYEE BENEFITS |
| 8321 |
Net Change in Allowance – Employee Benefit |
| Net change in the Appropriation Dependant Crown Corporations (ADCCs) consolidation employee benefits and vacation accruals. |
|
| Department Specific |
| |
097 |
Receiver General |
|
| 833 |
REVENUES AND EXPENDITURES |
| 8330 |
Expenses – National Defence |
| Includes expenses net of budgetary appropriations and other revenues for the Appropriation–Dependant Crown Corporations reporting to the Minister of Defence. (DCL) |
|
| Department Specific |
| |
097 |
Receiver General |
|
| 8339 |
Expenses – Other |
| Includes expenses net of budgetary appropriations and other revenues of other Appropriation Dependant Crown Corporations. |
|
| Department Specific |
| |
097 |
Receiver General |
|
| 834 |
CASH BALANCES |
| 8340 |
Net Change – Cash in Transit |
| Net change in the consolidated cash and cash equivalents known as cash in transit. |
|
| Department Specific |
| |
097 |
Receiver General |
|
| 835 |
ACCOUNTS RECEIVABLE OF APPROPRIATION DEPENDANT CROWN CORPORATIONS (ADCC'S) (WITH OUTSIDE PARTIES) |
| 8350 |
Net Change – Accounts Receivable |
| Net change in the Appropriation Dependant Crown Corporations (ADCCs) consolidated accounts receivable and other receivables from outside parties. |
|
| Note(s) |
| |
2 |
This object should only have an "E" indicator in the line of coding. |
|
|
| Department Specific |
| |
097 |
Receiver General |
|
| 836 |
LOANS, INVESTMENTS AND ADVANCES BY ADCC'S (WITH OUTSIDE PARTIES) |
| 8360 |
Net Change – Loans, Investment and Advances by Appropriation Dependant Crown Corporations(ADCCs) |
| Net change in the consolidated ADCC loan, investments and advances with outside parties. |
|
| Note(s) |
| |
2 |
This object should only have an "E" indicator in the line of coding. |
|
|
| Department Specific |
| |
097 |
Receiver General |
|
| 837 |
ACCOUNTS PAYABLE OF APPROPRIATION DEPENDANT CROWN CORPORATIONS (ADCC'S) (WITH OUTSIDE PARTIES) |
| 8371 |
Net Change – Other Liabilities ADCC |
| Net change in the consolidated ADCC's liabilities due to outside parties. |
|
| Note(s) |
| |
2 |
This object should only have an "E" indicator in the line of coding. |
|
|
| Department Specific |
| |
097 |
Receiver General |
|
| 838 |
BORROWINGS OF APPROPRIATION DEPENDANT CROWN CORPORATIONS (ADCC'S) (WITH OUTSIDE PARTIES) |
| 8380 |
Net Change – Other Liabilities ADCC borrowings |
| Net change in the consolidated borrowings of ADCC's with outside parties. |
|
| Note(s) |
| |
2 |
This object should only have an "E" indicator in the line of coding. |
|
|
| Department Specific |
| |
097 |
Receiver General |
|
| 84 |
GOVERNMENT ELIMINATION OF INTER–ENTITY TRANSACTIONS AND BALANCES CONSOLIDATION OF APPROPRIATION–DEPENDENT CROWN CORPORATION (ADCC'S) |
| ADCC's
Note:
These objects are only to be used by the Receiver General in department 097. |
| 840 |
GOVERNMENT ELIMINATION OF INTER–ENTITY REVENUE AND EXPENDITURE TRANSACTIONS |
| 8400 |
Other Revenue – Return on Investments |
| The return on investment generated from Appropriation Dependant Crown Corporations. |
|
| Note(s) |
| |
1 |
This object should only have an "I" indicator in the line of coding. |
|
|
| Department Specific |
| |
097 |
Receiver General |
|
| 8402 |
Other Revenue |
| The other revenues generated from transactions with Appropriation Dependant Crown Corporation's. |
|
| Note(s) |
| |
1 |
This object should only have an "I" indicator in the line of coding. |
|
|
| Department Specific |
| |
097 |
Receiver General |
|
| 8403 |
Expenses – National Defence |
| The expenses of National Defence's related Appropriation Dependant Crown Corporation's. |
|
| Note(s) |
| |
1 |
This object should only have an "I" indicator in the line of coding. |
|
|
| Department Specific |
| |
097 |
Receiver General |
|
| 8419 |
Expenses – Other Elimination Inter–entity Transactions |
| The expenses of other Appropriation Dependent Crown Corporation's. |
|
| Note(s) |
| |
1 |
This object should only have an "I" indicator in the line of coding. |
|
|
| Department Specific |
| |
097 |
Receiver General |
|
| 842 |
GOVERNMENT ELIMINATION OF INTER–ENTITY LIABILITY BALANCES |
| Note:
These amounts have been separated so that they can be reversed and eliminated on the Statement of Assets and Liabilities. |
| 8420 |
Net Change in Borrowings of Agent Crown corporations |
| The net change in borrowings of Appropriation Dependent Crown Corporations (ADCC's) included in the borrowings of Agent Crown Corporations. |
|
| Note(s) |
| |
1 |
This object should only have an "I" indicator in the line of coding. |
|
|
| Department Specific |
| |
097 |
Receiver General |
|
| 8422 |
Unmatured Debt Held by Appropriation Dependant Crown Corporation's (ADCC's) |
| The amounts of Government securities held by ADCC's. |
|
| Note(s) |
| |
1 |
This object should only have an "I" indicator in the line of coding. |
|
|
| Department Specific |
| |
097 |
Receiver General |
|
| 8423 |
Accounts Payable to Appropriation Dependant Crown Corporation's (ADCC'S) |
| The Government's accounts payable due to ADCC's. |
|
| Note(s) |
| |
1 |
This object should only have an "I" indicator in the line of coding. |
|
|
| Department Specific |
| |
097 |
Receiver General |
|
| 8424 |
Net Change in Specified purpose accounts due to Appropriation Dependent Crown Corporations (ADCC's) |
|
| Note(s) |
| |
1 |
This object should only have an "I" indicator in the line of coding. |
|
|
| Department Specific |
| |
097 |
Receiver General |
|
| 8425 |
Specified Purpose Accounts – due to Appropriation Dependant Crown Corporation's (ADCC's) |
| Other amounts in the CRF due to ADCC's. |
|
| Note(s) |
| |
1 |
This object should only have an "I" indicator in the line of coding. |
|
|
| Department Specific |
| |
097 |
Receiver General |
|
| 844 |
GOVERNMENT ELIMINATION OF INTER–ENTITY ASSET BALANCES |
| Note:
These amounts have been separated so that they can be reversed and eliminated on the Statement of Assets and Liabilities. |
| 8440 |
Elimination of inter–entity loans, investments or advances in (ADCC) |
| The loans, investments or advances held by the Government with ADCC's. |
|
| Note(s) |
| |
1 |
This object should only have an "I" indicator in the line of coding. |
|
|
| Department Specific |
| |
097 |
Receiver General |
|
| 8443 |
Allowance for Valuation of Assets and Liabilities |
| The reversal of the allowance for valuation of assets and liabilities related to Appropriation Dependant Crown Corporation's now being consolidated. |
|
| Note(s) |
| |
1 |
This object should only have an "I" indicator in the line of coding. |
|
|
| Department Specific |
| |
097 |
Receiver General |
|
| 85 |
CONSOLIDATION OF ACCOUNTS RECEIVABLE AND ACCRUAL OF OTHER RELATED REVENUES |
| Note:
These amounts are based on manual input received from departments at year–end. |
| 850 |
ACCOUNTS RECEIVABLE (AT YEAR END) |
| 8501 |
Increases (Departmental Accrual) |
| Increase related to the accrual of departmental accounts receivable at year–end from a party outside the Government of Canada accounting entity. |
|
| Note(s) |
| |
2 |
This object should only have an "E" indicator in the line of coding. |
|
|
| Department Specific |
| |
097 |
Receiver General |
|
| 8502 |
Decreases (Departmental Accrual) |
| Decrease related to the accrual of departmental accounts receivable at year–end. |
|
| Note(s) |
| |
2 |
This object should only have an "E" indicator in the line of coding. |
|
|
| Department Specific |
| |
097 |
Receiver General |
|
| 851 |
MISCELLANEOUS REVENUE |
| 8511 |
Departmental Revenue Credited to the Vote Accrued at Year–End |
| The accrual of departmental revenue credited to the vote at year–end. |
|
| Note(s) |
| |
2 |
This object should only have an "E" indicator in the line of coding. |
|
|
| Department Specific |
| |
097 |
Receiver General |
|
| 8512 |
Other Departmental Revenue Accrued at Year–End |
| The accrual of other departmental revenue at year–end. |
|
| Note(s) |
| |
2 |
This object should only have an "E" indicator in the line of coding. |
|
|
| Department Specific |
| |
097 |
Receiver General |
|
| 852 |
RETURN FROM INVESTMENTS |
| 8521 |
Departmental Revenue Accrued at Year–End |
| The accrual of departmental revenue at year–end which is included in return from investments. |
|
| Note(s) |
| |
2 |
This object should only have an "E" indicator in the line of coding. |
|
|
| Department Specific |
| |
097 |
Receiver General |
|
| 9 |
IDENTIFICATION OF PARTNERING DEPARTMENT FOR INTERDEPARTMENTAL TRANSACTIONS |
| 9DDD |
Interdepartmental Settlement |
| The "DDD" in the object code must be replaced by the number that represents the partnering department involved in the Interdepartmental Settlement (IS) transaction. The list of departments numbers can be found in chapter 3 of the Government–wide Chart of Accounts. |
|
| Note(s) |
| |
1 |
This object should only have an "I" indicator in the line of coding. |
|
