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Uniform Classification of Accounts and Related Railway Records (UCA)

Railway Companies within the Legislative Authority of the Parliament of Canada as of January 31, 1998

Algoma Central Railway Inc.
Arnaud Railway Company
* Burlington Northern and Santa Fe Railway Company (includes Burlington Northern (Manitoba) Ltd. and Burlington Northern and Santa Fe Manitoba, Inc.)
Canadian American Railroad Company
* Canadian National Railway Company
* Canadian Pacific Railway Company
Cape Breton Development Corporation (Devco Railway)
Chemin de fer de la Matapédia Inc.
Consolidated Rail Corporation
CSX Transportation, Inc.
Eastern Maine Railway Company
Essex Terminal Railway Company
Hudson Bay Railway Company
International Bridge and Terminal Company
* Maine Central Railroad Company (includes Springfield Terminal Railway Company)
Minnesota, Dakota & Western Railway Company
National Railroad Passenger Corporation (Amtrak)
Nipissing Central Railway Company
Norfolk and Western Railway Company
Québec North Shore and Labrador Railway Company
RaiLink Canada Ltd.
Sault Ste. Marie Bridge Company
Union Pacific Railroad Company
Van Buren Bridge Company
VIA Rail Canada Inc.
Wabush Lake Railway Company
Waterloo-St. Jacobs Railway Company Limited
White Pass & Yukon Route (includes Pacific and Arctic Railway and Navigation Company, British Columbia Yukon Railway Company and British Yukon Railway Company Limited)

* Paragraph 88(2)(b) and subsection 88(3) of the Canada Transportation Act prescribe that a railway company within the legislative authority of the Parliament of Canada includes a railway, or a portion of a railway, whether or not constructed under the authority of an Act of Parliament, that is owned, controlled, leased or operated by a person who operates a railway within the legislative authority of Parliament. These railways are declared to be a work for the general advantage of Canada.

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