Section 5: Accounts payable and accrued liabilities as at March 31

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Accounts payable and accrued liabilities

This section contains information on accounts reported on the Consolidated Statement of Financial Position under Accounts payable and accrued liabilities. The establishment and operation of these accounts are authorized by Parliament in annual appropriation acts and other legislation. In many cases, these accounts represent accounts payable, accruals and allowances set up at year-end under the authority granted to the President of the Treasury Board under the Financial Administration Act.

Most tables in this section present the continuity of accounts, by showing the opening and closing balances. A narrative description is provided for accounts reported in some tables. Such descriptions follow the same presentation order as their respective tables.

Table 5.1
Accounts payable and accrued liabilities
(in dollars)
  2023 2022Link to table note 1
Restated
Other accounts payable and accrued liabilities, Table 5.2 57,770,559,551 87,852,348,979
Deferred revenues, Table 5.5 17,789,343,139 18,891,729,573
Amounts payable related to tax, Table 5.6 84,747,230,428 78,462,688,864
Provision for contingent liabilities 75,999,345,666 53,435,767,876
Environmental liabilities, Table 5.7 10,253,826,308 10,163,951,188
Asset Retirement Obligations, Table 5.9 12,879,623,188 13,721,668,018
Total 259,439,928,280 262,528,154,498

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