Environmental liabilities

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Environmental liabilities are based on the government’s best estimate of the amount required to remediate the site to current minimum environmental standards. Asset retirement obligations are the government’s estimated costs related to obligations associated with the retirement of tangible capital assets. These costs are normally capitalized and amortized over the asset’s estimated useful life. The liability reflects the present value of estimated future cash flows required to retire the asset.

Table 5.7
Environmental liabilities
(in dollars)
  2023 2022Link to table note 1
Remediation liabilities for contaminated sites
Agriculture and Agri-Food
Department of Agriculture and Agri-Food 16,648,377 9,421,429
Canadian Heritage
Canadian Broadcasting Corporation 119,000 119,000
Crown-Indigenous Relations and Northern Affairs
Department of Crown-Indigenous Relations and Northern Affairs 6,328,147,878 6,333,064,884
Environment and Climate Change
Department of the Environment 185,587,573 178,440,532
Parks Canada Agency 156,637,953 98,427,647
Subtotal 342,225,526 276,868,179
Fisheries, Oceans and the Canadian Coast Guard
Department of Fisheries and Oceans 285,371,236 265,504,686
Global Affairs
Department of Foreign Affairs, Trade and Development 17,250 16,909
Indigenous Services
Department of Indigenous Services 488,207,913 447,719,258
Innovation, Science and Industry
Department of Industry 1,507,989 1,726,448
National Research Council of Canada 3,434,851 3,983,800
Subtotal 4,942,840 5,710,248
Intergovernmental Affairs, Infrastructure and Communities
The Jacques Cartier and Champlain Bridges Inc. 143,645,000 25,211,000
Windsor-Detroit Bridge Authority 8,381,000 8,856,000
Subtotal 152,026,000 34,067,000
National Defence
Department of National Defence 614,814,783 589,636,694
Natural Resources
Department of Natural Resources 592,943 3,364,705
Atomic Energy of Canada Limited 1,333,856,000 1,531,318,000
Subtotal 1,334,448,943 1,534,682,705
Public Safety
Canada Border Services Agency 699,575 375,824
Correctional Service of Canada 2,007,807 2,352,830
Royal Canadian Mounted Police 5,946,075 9,483,390
Subtotal 8,653,457 12,212,044
Public Services and Procurement
Department of Public Works and Government Services 193,150,064 203,678,890
National Capital Commission 73,693,000 74,003,000
Subtotal 266,843,064 277,681,890
Transport
Department of Transport 269,815,201 231,894,570
VIA Rail Canada Inc. 5,920,000 5,390,000
Subtotal 275,735,201 237,284,570
Total remediation liability for contaminated sites 10,118,201,468 10,023,989,496
Other environmental liabilities
National Defence
Department of National Defence (unexploded explosive ordnance affected sites) 135,624,840 139,961,692
Total environmental liabilities 10,253,826,308 10,163,951,188

Changes in liability for remediation of contaminated sites

Table 5.8
Changes in liability for remediation of contaminated sites
(in dollars)
  2023 2022Link to table note 1
Opening balance 10,023,989,496 7,050,777,950
Less: Expenditures reducing opening liabilities 689,216,567 594,334,210
Add:
Changes in estimated remediation costs 738,890,631 3,495,678,926
New liability for sites not previously recorded 44,537,908 71,866,830
Closing balance 10,118,201,468 10,023,989,496

In addition to expenditures reducing liabilities previously recorded, the government spent another $30,289,938 ($25,541,125 in 2022) in remediation costs on its contaminated sites when these costs became known in the year.

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