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

Public Accounts of Canada 2024 Volume I—Top of the page Navigation

Table of contents

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)
  2024 2023
Other accounts payable and accrued liabilities, Table 5.2 79,894,571,485 57,770,559,551
Deferred revenues, Table 5.5 17,193,806,768 17,789,343,139
Amounts payable related to tax, Table 5.6 87,737,535,593 84,747,230,428
Provision for contingent liabilities 56,588,362,325 75,999,345,666
Environmental liabilities, Table 5.7 10,156,403,049 10,253,826,308
Asset retirement obligations, Table 5.9 12,486,206,160 12,879,623,188
Total 264,056,885,380 259,439,928,280

Public Accounts of Canada 2024 Volume I—Bottom of the page Navigation

Date modified: