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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, 2024**^{Links to footnote * in table 1}
(in millions of dollars)
	Outstanding revenue^{Links to footnote 1 in table 1}	2025	2026	2027	2028	2029	2030 and subsequent years
	Outstanding revenue^{Links to footnote 1 in table 1}	Outstanding revenue to be earned by March 31
Sales of goods and services
Environment and Climate Change
Department of Environment and Climate Change	40	13	14	13	–	–	–
Global Affairs
Canadian Commercial Corporation	37	9	7	5	3	4	9
Public Safety, Democratic Institutions and Intergovernmental Affairs
Royal Canadian Mounted Police	30,743	3,359	3,476	3,629	3,747	3,909	12,623
Total—Sales of goods and services	30,820	3,381	3,497	3,647	3,750	3,913	12,632
Leases of property
Canadian Heritage
Canadian Broadcasting Corporation	378	11	11	11	11	12	322
Environment and Climate Change
Parks Canada Agency^{Links to footnote 2 in table 1}	394	18	17	16	16	16	311
Public Services and Procurement
Department of Public Works and Government Services	10	2	2	2	2	2	–
National Capital Commission	93	2	2	2	2	2	83
Transport
Department of Transport^{Links to footnote 3 in table 1}	2,806	517	545	566	583	595	–
Total—Leases of property	3,681	550	577	597	614	627	716
Royalties and revenue/profit-sharing arrangements
Innovation, Science and Industry
National Research Council of Canada^{Links to footnote 3 in table 1}	24	3	3	2	2	2	12
Total—Royalties and revenue/profit-sharing arrangements	24	3	3	2	2	2	12
Other
Agriculture and Agri-Food
Department of Agriculture and Agri-Food	200	33	25	22	21	16	83
Environment and Climate Change
Parks Canada Agency^{Links to footnote 2 in table 1}	29	5	5	4	4	4	7
Employment and Workforce Development
Department of Employment and Social Development	513	513	–	–	–	–	–
Innovation, Science and Industry
Department of Industry	77	12	12	11	9	8	25
National Defence
Department of National Defence	31	–	–	–	–	31	–
Total—Other	850	563	42	37	34	59	115
Contractual rights subject to non-disclosure clauses	177	2	2	3	3	3	164
Total	35,552	4,499	4,121	4,286	4,403	4,604	13,639
Table 11.5 notes Table note * The dash means that the amount is 0 or is rounded to 0. Return to table note * referrer in Table 11.5 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 in Table 11.5 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 in Table 11.5 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 in Table 11.5

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Date modified:: 2024-12-17