Deferred revenues

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This account records revenues received before the end of the current fiscal year for which the goods or services are to be delivered or rendered in a subsequent fiscal year. It includes licence fees received for which access to the radio spectrum is being provided in subsequent years. The major deferred revenues of $50 million or more are reported individually. It also presents separately revenues received which have been recorded in a specified purpose account.

Table 5.5
Deferred revenuesLinks to footnote * in table 1
(in dollars)
  April 1, 2023 Receipts and other credits Payments and other charges March 31, 2024
Deferred revenues
Immigration, Refugees and Citizenship
Department of Citizenship and Immigration
Service fees for immigration and citizenship 812,555,172 1,992,574,292 1,900,910,674 904,218,790
Innovation, Science and Industry
Department of Industry
Canadian Intellectual Property Office Revolving Fund 164,066,010 75,267,978 56,628,064 182,705,924
Spectrum licence fees 16,154,936,597 612,161,795 1,316,276,839 15,450,821,553
Total 16,319,002,607 687,429,773 1,372,904,903 15,633,527,477
Other deferred revenues 573,536,437 1,676,076,086 1,676,347,592 573,264,931
Total 17,705,094,216 4,356,080,151 4,950,163,169 17,111,011,198
Other deferred revenues—Specified purpose accounts
Donation and bequest accounts
Agriculture and Agri-Food
Department of Agriculture and Agri-Food
Shared-cost agreements—Research 22,546,204 16,089,580 15,815,695 22,820,089
Canadian Heritage
Library and Archives of Canada
Special Operating Account 1,575,460 773,333 981,849 1,366,944
National Film Board
Gift to the Crown 15,200 – 15,200 –
Total 1,590,660 773,333 997,049 1,366,944
Employment and Workforce Development
Canadian Centre for Occupational Health and Safety
Donations 113,986 – 10,000 103,986
Environment and Climate Change
Department of the Environment
Endangered species—Donations 13,445 1,418 – 14,863
Miscellaneous projects deposits 46,099,612 5,080,218 3,994,361 47,185,469
Total 46,113,057 5,081,636 3,994,361 47,200,332
Fisheries, Oceans and the Canadian Coast Guard
Department of Fisheries and Oceans
Restricted donations 1,247 – – 1,247
Health
Canadian Institutes of Health Research
Donations for research 1,767,086 3,194,166 1,831,659 3,129,593
Innovation, Science and Industry
Department of Industry
Deposits from non-government organizations 6,964,807 1,117,159 4,097,285 3,984,681
Canadian Space Agency
RADARSAT-2 2,198 – – 2,198
RADARSAT-2—Data satellite 87,756 1,212,754 1,300,510 –
Subtotal 89,954 1,212,754 1,300,510 2,198
Social Sciences and Humanities Research Council
Trust Fund—Social Sciences and Humanities Research Council 177,254 7,864 10,000 175,118
Total 7,232,014 2,337,777 5,407,795 4,161,997
National Defence
Department of National Defence
Corporate sponsorships and donations 34,106 262,928 223,968 73,066
Office of the Governor General's Secretary
Office of the Governor General's Secretary
Cost-sharing agreements and other collaborative agreements 1,510 – 1,510 –
Donations—Rideau Hall 19,821 – – 19,821
Total 21,331 – 1,510 19,821
Public Safety, Democratic Institutions and Intergovernmental Affairs
Royal Canadian Mounted Police
Mounted Police Foundation 596,485 – 596,484 1
Royal Canadian Mounted Police Pipe Band (NCR) 1,591 – 1,591 –
Sponsorship Agreement—Contributions 168,454 – – 168,454
Total 766,530 – 598,075 168,455
Transport
Department of Transport
Shared-cost agreements—Transportation research and development 174,469 1,845,917 1,975,720 44,666
Veterans Affairs
Department of Veterans Affairs
Restricted donations
Visitor Education Centre, Vimy Memorial 3,803,735 – 198,498 3,605,237
Wounded Warrior Fund 699 – – 699
Total 3,804,434 – 198,498 3,605,936
Total—Donation and bequest accounts 84,165,124 29,585,337 31,054,330 82,696,132
Endowment interest accounts
Environment and Climate Change
Parks Canada Agency
Laurier House—Interest (Mackenzie King Trust Account) – 7,808 7,808 –
Health
Canadian Institutes of Health Research
Endowments for health research 7,663 963 – 8,626
Innovation, Science and Industry
National Research Council of Canada
H.L. Holmes Fund – 90,000 90,000 –
Social Sciences and Humanities Research Council
Queen's Fellowship Fund 76,136 14,676 – 90,812
Total 76,136 104,676 90,000 90,812
Total—Endowment interest accounts 83,799 113,447 97,808 99,438
Total—Other deferred revenues—Specified purpose accounts 84,248,923 29,698,784 31,152,138 82,795,570
Total—Deferred revenues 17,789,343,139 4,385,778,935 4,981,315,307 17,193,806,768

Service fees for immigration, citizenship and passport

This account was established to record immigration, citizenship and passport service, rights and privileges fees derived from the Immigration and Refugee Protection Act and regulations, the Citizenship Act and regulations, and the Canadian Passport Order for services that have yet to be rendered by Immigration, Refugees and Citizenship Canada.

Canadian Intellectual Property Office Revolving Fund

This account was established to record funds reserved from sources such as patents, trademarks examination and registration fees which are recognized as revenue in subsequent years.

Spectrum licence fees

This account was established to record: (a) funds received from spectrum auctions, which are recognized as revenues over the period of the licences; and (b) funds received from spectrum licence fees that are received in the latter part of the fiscal year, but which are applicable to the following fiscal year.

Shared-cost agreements-Research

This account was established to record amounts deposited by external parties for shared-cost projects, and any related future provincial program payments to be made on a province's behalf by the Department of Agriculture and Agri-Food as part of a related project. Funds are disbursed on behalf of depositors as specific projects are undertaken.

Special Operating Account

This account was established, pursuant to section 18 of the Library and Archives of Canada Act, to record funds received by way of gifts for the purposes of Library and Archives of Canada. Amounts required for the purposes of the Act may be paid out of this account, or out of funds appropriated by Parliament for such purposes.

Gift to the Crown

This account was established to record donations for the production of cinematographic works.

Donations—Canadian Centre for Occupational Health and Safety

This account was established, pursuant to subsection 6(3) of the Canadian Centre for Occupational Health and Safety Act, to record funds, securities or other property received by way of gift, bequest or otherwise, and to disburse such donations at the discretion of the Centre.

Endangered species—Donations

This account was established to record donations, gifts or bequests received from individuals and organizations to finance various studies related to endangered species.

Miscellaneous projects deposits

This account was established to record contributions received from organizations and individuals, for the advancement of research work and clean-up efforts.

Restricted donations—Department of Fisheries and Oceans

This account was established to record directed donations to be used for research, development, management and promotion of fisheries and oceans related issues.

Donations for research

This account was established, pursuant to section 29 of the Canadian Institutes of Health Research Act, to record donations and contributions received from organizations and individuals for health research.

Deposits from non-government organizations

This account was established to record amounts deposited by customers to be used for payments of services provided by the department.

RADARSAT-2

This account was established to record funds received for the configuration and layout of relocated MacDonald, Dettwiler and Associates personnel.

RADARSAT-2—Data satellite

This account was established to record funds received from MacDonald, Dettwiler and Associates for the reception, archiving, cataloguing and satellite acquisition services.

Trust Fund—Social Sciences and Humanities Research Council

This account was established to record funds available for social sciences and humanities research activities. The account is also used to record receipts of private donations for the purpose of special projects.

Corporate sponsorships and donations

This account was established by the Department of National Defence to administer funds received from various private companies, not for profit corporations, associations, other levels of government, or individuals for the purpose of holding events, conducting operations and constructing capital assets consistent with the department's mandate but not funded from its appropriations.

Cost sharing collaborate agreements and other collaborate agreements

This account was established to record amounts deposited by external parties for shared-cost projects.

Donations—Rideau Hall

This account was established to record gifts, donations or bequests to Rideau Hall from private organizations and individuals to fund specific initiatives.

Mounted Police Foundation

The account is used to record funds received from the Mounted Police Foundation for the sale of surplus Royal Canadian Mounted Police horses. Proceeds from the sale are used to cover expenses related to the enhancement of the Royal Canadian Mounted Police Musical Ride's Breeding Program.

Royal Canadian Mounted Police Pipe Band (National Capital Region)

This account was established to administer sponsorship funds to support the Royal Canadian Mounted Police Pipe Band.

Sponsorship agreement—Contributions

This account was established to record funds contributed to the Royal Canadian Mounted Police pursuant to sponsorship agreements for use in community policing programs.

Shared-cost agreements—Transportation research and development

This account was established to record, on a temporary basis; (a) funds received from cost-sharing agreements intended to strengthen and improve the safety, security and efficiency of the Canadian transportation system; and (b) funds received from private sector and provincial governments to directly support the departmental strategic objectives.

Restricted donations—Visitor Education Centre, Vimy Memorial

This account was established to record directed donations for the purpose of providing assistance to the construction of a visitor education centre at the Canadian National Vimy Memorial.

Restricted donations—Wounded Warrior Fund

This account was established to record directed donations for the purpose of providing assistance to support the pilot project designed to assist disenfranchised Veterans in crisis.

Laurier House—Interest (Mackenzie King Trust Account)

The late The Right Hon W.L. Mackenzie King bequeathed Laurier House, Ottawa, and the sum of $225,000, to the Government of Canada. This amount was credited to the account and earns interest, in accordance with the terms of section 3 of the Laurier House Act. The interest is to be used to assist in the maintenance of the Laurier House, which is to be preserved as a place of historic interest, and also to provide accommodation for study and research.

Endowments for health research

This account was established, pursuant to section 29 of the Canadian Institutes of Health Research Act, to record various endowments received from donors for the purpose of health research. The interest received is used for the payment of research grants.

H.L. Holmes Fund

This account was established, pursuant to paragraph5(1)(f) of the National research Council Act, to record the residue of the estate of 
H.L. Holmes. Up to two thirds of the yearly net income from the fund shall be used to finance the H.L. Holmes Award on an annual basis. These awards will provide the opportunity to post-doctoral students to study at world famous graduate schools or research institutes under outstanding research persons.

Queen's Fellowship Fund

This fund is an endowment of $250,000 that was established by Vote 45a, Appropriation Act No. 5, 1973-74. The interest earned is used for the payment of fellowships to graduate students in certain fields of Canadian studies.

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