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Contractual rights

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Contractual rights are rights to economic resources arising from contracts or agreements that will result in both an asset and revenue in the future. These contractual rights can be classified into four categories: sales of goods and services, leases of property, royalties and revenue/profit-sharing arrangements and others.

All contractual rights of $10 million or more per contract or per portfolio of agreements that are similar in nature outstanding at year-end are reported.

In accordance with the government’s significant accounting policies, the contractual rights of consolidated Crown corporations are included with those of the government.

**Table 11.5**
**Sales of goods and services, leases of property, royalties and revenue/profit-sharing arrangements and other contractual rights as at March 31, 2023**
(in millions of dollars)
	Outstanding revenue^{Link to table note 1}	2024	2025	2026	2027	2028	2029 and subsequent years
	Outstanding revenue^{Link to table note 1}	Outstanding revenue to be earned by March 31
Sales of goods and services
Environment and Climate Change
Department of Environment and Climate Change	53	13	14	14	12	–	–
Global Affairs
Canadian Commercial Corporation	28	16	5	5	–	–	2
Public Safety
Royal Canadian Mounted Police	26,701	2,840	2,856	2,892	2,927	2,963	12,223
Total—Sales of goods and services	26,782	2,869	2,875	2,911	2,939	2,963	12,225
Leases of property
Canadian Heritage
Canadian Broadcasting Corporation	388	11	10	11	11	11	334
Environment and Climate Change
Parks Canada Agency^{Link to table note 2}	327	15	15	14	14	14	255
Public Services and Procurement
National Capital Commission	100	2	2	2	2	2	90
Transport
Department of Transport^{Link to table note 3}	2,271	416	448	460	469	478	–
Total—Leases of property	3,086	444	475	487	496	505	679
Royalties and revenue/profit-sharing arrangements
Innovation, Science and Economic Development
National Research Council of Canada	29	3	3	3	2	2	16
Total—Royalties and revenue/profit-sharing arrangements	29	3	3	3	2	2	16
Other
Agriculture and Agri-Food
Department of Agriculture and Agri-Food	166	26	23	16	15	15	71
Environment and Climate Change
Parks Canada Agency^{Link to table note 2}	24	4	4	4	3	3	6
Employment, Workforce Development and Disability Inclusion
Department of Employment and Social Development	501	501	–	–	–	–	–
Innovation, Science and Industry
Department of Industry	90	13	12	12	11	9	33
National Defence
Department of National Defence	31	–	–	–	–	–	31
Total—Other	812	544	39	32	29	27	141
Contractual rights subject to non-disclosure clauses	175	2	2	3	3	3	162
Total	30,884	3,862	3,394	3,436	3,469	3,500	13,223
Table 11.5 notes General notes: The dash means that the amount is 0 or is rounded to 0. Table note 1 The amounts reflected in outstanding revenue are incomplete because of the degree of uncertainty surrounding a number of contracts. Estimates of future revenue have been provided where the degree of certainty allows for reasonable estimates to be made. Return to table note 1 referrer Table note 2 There are agreements that are perpetual in nature, i.e. there is no end date. Five years' future revenues have been estimated; revenues beyond that have not been estimated due to uncertainty. Return to table note 2 referrer Table note 3 There are agreements where the department or Crown corporation is entitled to future revenue based on a percentage of revenue or profits of the other party to the agreement, or based on receiving an amount for each unit of goods sold. Estimates of future revenue have been provided where the degree of certainty allows for reasonable estimates to be made. Return to table note 3 referrer

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Date modified:: 2023-10-23