4.2 Financial reporting accounts: Assets—Detailed for 2022 to 2023

The financial reporting accounts used for government-wide reporting purposes are included in this section. Financial reporting accounts identify the relevant asset, liability, equity, revenue and expense accounts required for financial reporting (maintaining accounts in a general ledger) and for preparing financial statements.

4.2 Financial reporting accounts: Assets—Summary for 2022 to 2023

1
Assets
11
Current assets
111
Cash
1111
Cash balances
11111
Cash on deposit in Canadian currency (Consolidated Revenue Fund)

Department(s) specific:

  • 097 - Receiver General
11113
Special deposits held in trust - Receiver General

Department(s) specific:

  • 097 - Receiver General
11114
Cash on deposit in foreign currencies

Department(s) specific:

  • 097 - Receiver General
11116
Cash held as collateral

Department(s) specific:

  • 006 - Finance (Department of)
1112
Outstanding deposits (cash in transit)
11121
Cash in transit and in hands of collectors at year end

Department(s) specific:

  • 097 - Receiver General
11123
Deposits in transit to the Receiver General
11124
Outstanding deposits

Department(s) specific:

  • 097 - Receiver General
11125
Cash in hands of departments awaiting deposit to the Receiver General
1113
Outstanding payments
11131
Outstanding payments (Receiver General cheques and other)

Department(s) specific:

  • 097 - Receiver General
11132
Imprest accounts cheques
11134
Payments in transit to the Receiver General
1114
Cash equivalent accounts
11141
Traveller's Cheques
11142
Term deposits auction

Description:

The term deposits resulting of auction are administered by the Bank of Canada and the department of Finance on behalf of the Minister of Finance (Canada). These short-term deposits are made from a portion of the daily surplus of cash balance through the auction orchestrated by the Bank of Canada. The main objective is to deal with short-term cash commitments and not for the purpose of investments. Consequently, the short-term deposits in Canadian currency have short-term of maturity, usually they do not exceed 31 calendar days.

Department(s) specific:

  • 097 - Receiver General
11149
Other cash equivalent accounts

Description:

This account is only to be used where no other asset financial reporting account adequately characterizes the transaction.
1115
Other cash accounts
11151
Consolidated Crown corporations and other entities

Department(s) specific:

  • 097 - Receiver General
11159
Other cash accounts

Description:

This account is only to be used where no other asset financial reporting account adequately characterizes the transaction.
112
Accounts receivable
1121
Accounts receivable - Tax revenue

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
11211
Personal income tax

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
11212
Corporate income tax

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
11213
Goods and services tax, including the harmonized sales tax

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
11214
Other excise taxes and duties

Department(s) specific:

  • 085 - Canada Border Services Agency
  • 122 - Canada Revenue Agency - (Administered Activities)
11215
Energy taxes

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
11216
Other taxes

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
11217
Customs duties and taxes on imports

Department(s) specific:

  • 038 - Canada Border Services Agency - (Administered Activities)
  • 085 - Canada Border Services Agency
11218
Source deductions

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
11219
Non-residents

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
1122
Accounts receivable - Other revenue, excluding interdepartmental
11221
Accounts receivable - Other revenue
11225
Accrued receivables

Note(s):

  • For material amounts not yet billed.
11226
Other receivables
11229
Allowance for doubtful accounts - Accounts receivable for other revenue, excluding interdepartmental

Description:

This contra account is used to write off an account receivable in the 1122x category to its estimated realizable value as soon as it is known that it is not collectible in full. This account should have/is expected to have a credit balance.
1123
Accounts receivable - Other
11231
Accounts receivable for refunds of program expenses
11232
Consolidated Crown corporations and other entities

Department(s) specific:

  • 097 - Receiver General
11233
Overpayments to be recovered
11234
Accrued interest receivables on loans

Description:

If there is a provision in the loan agreement, interest can be capitalized by including the interest in the loan financial reporting account (FRA).
11235
Accrued interest receivables on term and demand deposits

Department(s) specific:

  • 097 - Receiver General
11236
Transition payment - Pay in arrears
11237
Salary overpayments

Description:

This account is used to record the receivable of a salary overpayments issued by the Regional Pay System (RPS). This FRA should only be used with the entitlement code 406 (Salary overpayments) and the deduction codes 566, Recovery of overpayment - Current year, or 567, Recovery of overpayment - Previous year.
11238
Unamortized discount on receivables
11239
Allowance for doubtful accounts - Other accounts receivable

Description:

This contra account is used to record an account receivable in the 1123x category to its estimated realizable value as soon as it is known that it is not collectible in full. This account should have/is expected to have a credit balance.
11280
Dividends receivables
1124
Accounts receivable - Interdepartmental
11242
Other government departments (OGD) - Accounts receivable

Description:

An account which records amounts to be received from an Other government department (OGD) for the sale of goods and/or services rendered but the Interdepartmental Settlement (IS) has not been initiated. Month-end and year-end receivables will be recorded using this financial reporting account (FRA). It is comparable to the intercompany accounts receivables in the private sector and will need to be eliminated by the Receiver General at a government-wide level for the purposes of consolidation. Its liability counterpart is FRA 21132 Other government department (OGD) - Accounts payable.

Note: This account should not be used as a suspense account for IS processing. Please refer to FRA 21615 for this purpose.

Note(s):

11244
Other government department (OGD) - Suspense advances

Note(s):

  • The balance in this account must be zero at year-end.
11245
Interdepartmental settlement (IS) credits in transit to the Receiver General (for Creditor initiated IS)

Note(s):

  • "I" indicator to be used with this account except for opening balance.
1125
Accounts Receivable - Tax Revenue - Interdepartmental allocations
11251
Canada Pension Plan Premiums receivable from Canada Revenue Agency (CRA)

Department(s) specific:

  • 014 - Employment and Social Development (Department of)
11252
Employment insurance contributions receivable from Canada Revenue Agency (CRA)

Department(s) specific:

  • 014 - Employment and Social Development (Department of)
11253
Old Age Security overpayments receivable from Canada Revenue Agency (CRA)

Department(s) specific:

  • 014 - Employment and Social Development (Department of)
11254
Provincial tax collections receivable from Canada Revenue Agency (CRA)

Department(s) specific:

  • 006 - Finance (Department of)
11255
Provincial benefit programs receivable from Finance

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
11256
Source deductions receivable from other government department (OGD)

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
11259
Other receivables
1126
Expected Recoveries
11261
Expected Recoveries - liability for remediation of contaminated sites

Description:

A recovery related to a liability for remediation of contaminated sites should be recognized when the recovery can be appropriately measured, a reasonable estimate of the amount can be made and, it is expected that future economic benefits will be obtained. A recovery should not be netted against the liability (PS 3260.62).
11262
Expected Recoveries - asset retirement obligation

Description:

A recovery related to asset retirement obligation should be recognized when the recovery can be appropriately measured, a reasonable estimate of the amount can be made and, it is expected that future economic benefits will be obtained. A recovery should not be netted against the liability (PS 3280.60)A recovery related to asset retirement obligation should be recognized when the recovery can be appropriately measured, a reasonable estimate of the amount can be made and, it is expected that future economic benefits will be obtained. A recovery should not be netted against the liability (PS 3280.60)
1127
Allowance for doubtful tax accounts - Tax revenue
11271
Personal income taxes

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
11272
Corporate income taxes

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
11273
Goods and services tax (GST)

Department(s) specific:

  • 038 - Canada Border Services Agency - (Administered Activities)
  • 085 - Canada Border Services Agency
  • 122 - Canada Revenue Agency - (Administered Activities)
11274
Excise tax and duties

Department(s) specific:

  • 038 - Canada Border Services Agency - (Administered Activities)
  • 085 - Canada Border Services Agency
  • 122 - Canada Revenue Agency - (Administered Activities)
11275
Energy taxes

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
11276
Other taxes

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
11277
Customs duties and taxes on imports

Department(s) specific:

  • 038 - Canada Border Services Agency - (Administered Activities)
  • 085 - Canada Border Services Agency
11278
Source deductions

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
11279
Non-residents

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
113
Accounts receivable - Tax revenue accrual estimates
1131
Personal income tax - Accrual estimates
11311
T1 Instalments received from individuals

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
11312
Estimated accrued receivable (contra)

Department(s) specific:

  • 085 - Canada Border Services Agency
  • 122 - Canada Revenue Agency - (Administered Activities)
11313
Suspense clearing accounts

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
1132
Personal income tax - Employers source deductions accrued
11321
T4 Source deductions installments received from employers

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
11322
Estimated accrued receivable (contra)

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
11323
Suspense clearing accounts

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
1133
Corporate income tax - Accruals
11331
T2 Installments received from corporations

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
11332
Estimated accrued receivable (contra)

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
11333
Suspense clearing accounts

Department(s) specific:

  • 085 - Canada Border Services Agency
  • 122 - Canada Revenue Agency - (Administered Activities)
1134
Non-resident tax - Accruals
11341
Tax withheld on behalf of non-residents

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
11342
Estimated accrued receivable (contra)

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
11343
Suspense clearing accounts

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
1135
GST - Accruals
11351
Installments received from vendors

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
11352
Estimated accrued receivable (contra)

Department(s) specific:

  • 038 - Canada Border Services Agency - (Administered Activities)
  • 085 - Canada Border Services Agency
  • 122 - Canada Revenue Agency - (Administered Activities)
11353
Suspense clearing accounts

Department(s) specific:

  • 038 - Canada Border Services Agency - (Administered Activities)
  • 085 - Canada Border Services Agency
  • 122 - Canada Revenue Agency - (Administered Activities)
1136
Excise taxes - Accruals
11361
Installments received from manufacturers

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
11362
Estimated accrued receivable (contra)

Department(s) specific:

  • 038 - Canada Border Services Agency - (Administered Activities)
  • 085 - Canada Border Services Agency
  • 122 - Canada Revenue Agency - (Administered Activities)
11363
Suspense clearing accounts

Department(s) specific:

  • 038 - Canada Border Services Agency - (Administered Activities)
  • 085 - Canada Border Services Agency
  • 122 - Canada Revenue Agency - (Administered Activities)
1137
Customs duties - Accruals
11371
Installments received from importers

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
11372
Estimated accrued receivable (contra)

Department(s) specific:

  • 038 - Canada Border Services Agency - (Administered Activities)
  • 085 - Canada Border Services Agency
11373
Suspense clearing accounts

Department(s) specific:

  • 038 - Canada Border Services Agency - (Administered Activities)
  • 085 - Canada Border Services Agency
1139
Other tax revenue - Accruals
11391
Installments/Withholding received

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
11392
Estimated accrued receivable (contra)

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
11393
Suspense clearing accounts

Department(s) specific:

  • 038 - Canada Border Services Agency - (Administered Activities)
  • 085 - Canada Border Services Agency
  • 122 - Canada Revenue Agency - (Administered Activities)
12
Foreign exchange accounts
121
International Monetary Fund
1211
Subscriptions and notes payable
12111
Subscriptions

Department(s) specific:

  • 006 - Finance (Department of)
12112
Notes payable (contra)

Department(s) specific:

  • 006 - Finance (Department of)
12113
International Monetary Fund - General Resources Account Lending

Department(s) specific:

  • 006 - Finance (Department of)
12114
Resilience and Sustainability Trust lending

Department(s) specific:

  • 006 - Finance (Department of)
1212
Special drawing rights allocations
12120
Special drawing rights allocations

Department(s) specific:

  • 006 - Finance (Department of)
122
Other
1221
Exchange fund account
12211
International reserves held in exchange fund account

Department(s) specific:

  • 006 - Finance (Department of)
12212
Accrued gains and losses on exchange fund account

Department(s) specific:

  • 006 - Finance (Department of)
13
Loans, investments and advances (LIA)

Note(s):

  • Departments will be required to identify loans and advances of less than one year in their departmental systems, so the amounts are available at year-end for supplementary analysis purposes.
131
Loans, investments and advances to Crown corporations

Description:

Accounting requirements for capitalized interest on loans are described in the financial reporting account (FRA) 11234.
1311
Investments in major/lending institution enterprise Crown corporations
13111
Canada Deposit Insurance Corporation

Department(s) specific:

  • 006 - Finance (Department of)
13112
Canada Mortgage and Housing Corporation

Department(s) specific:

  • 091 - Canada Mortgage and Housing Corporation (Crown Corporation)
13113
Export Development Canada

Department(s) specific:

  • 005 - Foreign Affairs, Trade and Development (Department of)
  • 123 - Export Development Canada (Crown Corporation)
13114
Farm Credit Canada

Department(s) specific:

  • 001 - Agriculture and Agri-Food (Department of)
  • 006 - Finance (Department of)
13115
Business Development Bank of Canada

Department(s) specific:

  • 033 - Industry (Department of)
1312
Loans and advances to major/lending institution enterprise Crown corporations
13121
Canada Deposit Insurance Corporation

Department(s) specific:

  • 006 - Finance (Department of)
13122
Canada Mortgage and Housing Corporation

Department(s) specific:

  • 006 - Finance (Department of)
  • 091 - Canada Mortgage and Housing Corporation (Crown Corporation)
13123
Export Development Canada

Department(s) specific:

  • 123 - Export Development Canada (Crown Corporation)
13124
Farm Credit Canada

Department(s) specific:

  • 001 - Agriculture and Agri-Food (Department of)
  • 006 - Finance (Department of)
13125
Business Development Bank of Canada

Department(s) specific:

  • 006 - Finance (Department of)
  • 033 - Industry (Department of)
13126
Canada Development Investment Corporation

Department(s) specific:

  • 123 - Export Development Canada (Crown Corporation)
1313
Investments in other enterprise Crown corporations
13131
Bank of Canada

Department(s) specific:

  • 006 - Finance (Department of)
13132
Canada Development Investment Corporation

Department(s) specific:

  • 006 - Finance (Department of)
13133
Royal Canadian Mint

Department(s) specific:

  • 006 - Finance (Department of)
13134
Canada Hibernia Holding Corporation

Department(s) specific:

  • 006 - Finance (Department of)
13135
Ridley Terminals

Department(s) specific:

  • 034 - Transport (Department of)
13138
Crown corporation enterprises (CCE) - Equity adjustments

Department(s) specific:

  • 097 - Receiver General
13139
Other investments in other enterprise Crown corporations

Description:

This account is only to be used where no other asset financial reporting account adequately characterizes the transaction.
1314
Loans and advances to other enterprise Crown corporations
13142
Canada Post Corporation

Department(s) specific:

  • 130 - Canada Revenue Agency
13145
Freshwater Fish Marketing Corporation

Department(s) specific:

  • 086 - Fisheries and Oceans (Department of)
13147
Ports Corporations

Department(s) specific:

  • 034 - Transport (Department of)
13148
Canada Lands (notes receivable)

Department(s) specific:

  • 006 - Finance (Department of)
13149
Other loans and advances to other enterprise Crown corporations

Description:

This account is only to be used where no other asset financial reporting account adequately characterizes the transaction.
1315
Investments in consolidated Crown corporations
13151
Atomic Energy of Canada Limited

Department(s) specific:

  • 041 - Natural Resources (Department of)
13152
Canadian Broadcasting Corporation

Department(s) specific:

  • 135 - Canadian Heritage (Department of)
13153
VIA Rail Canada Inc.

Department(s) specific:

  • 034 - Transport (Department of)
13159
Other investments in consolidated Crown corporation
1316
Loans and advances to consolidated Crown corporations
13161
Atomic Energy of Canada Limited

Department(s) specific:

  • 041 - Natural Resources (Department of)
13163
National Capital Commission

Department(s) specific:

  • 005 - Foreign Affairs, Trade and Development (Department of)
  • 135 - Canadian Heritage (Department of)
13164
Canadian Dairy Commission

Department(s) specific:

  • 001 - Agriculture and Agri-Food (Department of)
13169
Other loans and advances to consolidated Crown corporation
1317
Loans, investments and advances for consolidated Crown corporations
13170
Loans, investments and advances to consolidated Crown corporations

Department(s) specific:

  • 097 - Receiver General
1318
Unamortized premium/discount on loans to Crown corporations
13181
Unamortized premium/discount on loans to Crown corporations
13182
Unamortized premium/discount on notes receivable to Canada Lands Corporation

Department(s) specific:

  • 006 - Finance (Department of)
132
Loans, investments and advances to other governments and organizations
1321
Provincial and territorial governments for regional and industrial development

Note(s):

  • Breakout by province or territory of these accounts is not required centrally. Departments will need to keep data by province in their departmental systems to meet annual Public Accounts requirements.
13211
Atlantic Development Board for water projects

Department(s) specific:

  • 033 - Industry (Department of)
13212
Atlantic Provinces Power Development Act

Department(s) specific:

  • 033 - Industry (Department of)
13213
Financing of special areas and highway agreements

Department(s) specific:

  • 023 - Atlantic Canada Opportunities Agency
13214
Financing of comprehensive plan development

Department(s) specific:

  • 023 - Atlantic Canada Opportunities Agency
13219
Other loans and advances for regional and industrial development
1322
Provincial and territorial governments for other purposes

Note(s):

  • Breakout by province or territory of these accounts is not required centrally. Departments will need to keep data by province in their departmental systems to meet annual Public Accounts requirements.
13221
Federal-Provincial fiscal arrangements

Department(s) specific:

  • 006 - Finance (Department of)
13222
Municipal development and loan boards for capital works

Description:

Loans have been made, to provinces and municipalities, to augment or accelerate municipal capital works programs.

Department(s) specific:

  • 006 - Finance (Department of)
13223
Winter capital projects fund

Department(s) specific:

  • 006 - Finance (Department of)
13224
Financing of regional electrical interconnections

Department(s) specific:

  • 041 - Natural Resources (Department of)
13225
Expansion of Agricultural Service Centres

Department(s) specific:

  • 001 - Agriculture and Agri-Food (Department of)
13227
Provincial tax collection overpayments - T3

Description:

To record recoverable overpayments made to the provinces from the Provincial Tax Collection Agreements as a result of an error in the accumulation of tax revenues from trusts (T3).

Department(s) specific:

  • 006 - Finance (Department of)
13228
Unamortized discounts on loans to provincial and territorial governments
13229
Other loans and advances to provincial and territorial governments
1323
National governments, including developing countries
13231
National governments, excluding developing countries

Department(s) specific:

  • 006 - Finance (Department of)
13232
Developing countries

Department(s) specific:

  • 005 - Foreign Affairs, Trade and Development (Department of)
  • 006 - Finance (Department of)
13233
Unamortized discounts for loans to developing countries (contra)

Department(s) specific:

  • 005 - Foreign Affairs, Trade and Development (Department of)
  • 006 - Finance (Department of)
13234
Development of export trade

Description:

This account is administered by the Crown corporation Export Development Canada (EDC).

Department(s) specific:

  • 123 - Export Development Canada (Crown Corporation)
13235
Unamortized discounts for loans for development of export trade (contra)

Department(s) specific:

  • 123 - Export Development Canada (Crown Corporation)
13236
NATO for recoverable damage claims

Department(s) specific:

  • 018 - National Defence (Department of)
13237
Allowance for doubtful loans
13238
Unamortized discounts for National governments

Department(s) specific:

  • 005 - Foreign Affairs, Trade and Development (Department of)
  • 006 - Finance (Department of)
13239
Other loans and advances to national governments and developing countries
1324
International organizations
13241
Capital subscriptions to development banks

Department(s) specific:

  • 005 - Foreign Affairs, Trade and Development (Department of)
  • 006 - Finance (Department of)
13242
Capital subscriptions to international banks

Department(s) specific:

  • 005 - Foreign Affairs, Trade and Development (Department of)
  • 006 - Finance (Department of)
13243
Loans to international organizations

Department(s) specific:

  • 005 - Foreign Affairs, Trade and Development (Department of)
  • 006 - Finance (Department of)
13244
Advances to international organizations and associations

Department(s) specific:

  • 005 - Foreign Affairs, Trade and Development (Department of)
  • 006 - Finance (Department of)
13245
Advance to Global Environmental Facility

Department(s) specific:

  • 005 - Foreign Affairs, Trade and Development (Department of)
  • 006 - Finance (Department of)
13246
Capital subscriptions and contributions to International Development Association

Department(s) specific:

  • 005 - Foreign Affairs, Trade and Development (Department of)
  • 006 - Finance (Department of)
13247
Allowance for subscriptions to international organizations (contra)

Department(s) specific:

  • 005 - Foreign Affairs, Trade and Development (Department of)
  • 006 - Finance (Department of)
13248
Multilateral advances to international financial institutions

Department(s) specific:

  • 005 - Foreign Affairs, Trade and Development (Department of)
  • 006 - Finance (Department of)
13249
Allowance for advances to international financial institutions (contra)

Department(s) specific:

  • 005 - Foreign Affairs, Trade and Development (Department of)
  • 006 - Finance (Department of)
1325
Unamortized discounts for loans, investments and advances to international organizations
13251
Unamortized discounts for loans to international organizations (contra)

Department(s) specific:

  • 005 - Foreign Affairs, Trade and Development (Department of)
  • 006 - Finance (Department of)
1326
Portfolio investments
13262
Lower Churchill Development Corporation Limited

Department(s) specific:

  • 041 - Natural Resources (Department of)
13268
Write-down for portfolio investments
13269
Other portfolio investments
1327
Other organizations
13271
Development of export trade payments made to private sector

Description:

This account is administered by the Export Development Canada Crown corporation (EDC).

Note(s):

  • These payments are made to the private sector only (See account 13234 for payments made to national governments).

Department(s) specific:

  • 123 - Export Development Canada (Crown Corporation)
13272
Unamortized discounts for loans to the private sector for development of export trade (contra)

Department(s) specific:

  • 123 - Export Development Canada (Crown Corporation)
13273
Payments made to the private sector related to financial assistance to the automotive sector

Description:

This account is administered by the Export Development Canada Crown corporation (EDC).

Department(s) specific:

  • 123 - Export Development Canada (Crown Corporation)
133
Other loans, investments and advances
1331
Loans and accountable advances to employees
13311
Missions abroad (Foreign affairs working capital advances)

Department(s) specific:

  • 005 - Foreign Affairs, Trade and Development (Department of)
  • 006 - Finance (Department of)
  • 056 - Treasury Board Secretariat
13312
Personnel posted abroad (Foreign affairs working capital advances)

Department(s) specific:

  • 005 - Foreign Affairs, Trade and Development (Department of)
  • 006 - Finance (Department of)
  • 056 - Treasury Board Secretariat
13313
Imprest accounts, standing advances and authorized loans

Department(s) specific:

  • 018 - National Defence (Department of)
13314
Accountable advances (temporary advances)

Note(s):

  • Many of these advances are charged to departmental appropriations in the Authority codes at the time the advance is made, and then recorded at year-end as an asset in the Financial Reporting Accounts (if it has not been re-paid).
13315
Standing advances to employees

Note(s):

  • These advances may be for travel or for petty cash purposes.
13319
Other loans and advances to employees
1333
Loans to First Nations and Northern Territories
13331
First Nations in British Columbia

Department(s) specific:

  • 042 - Department of Crown-Indigenous Relations and Northern Affairs
13332
Native claimants

Department(s) specific:

  • 042 - Department of Crown-Indigenous Relations and Northern Affairs
13333
Indian economic development

Department(s) specific:

  • 042 - Department of Crown-Indigenous Relations and Northern Affairs
13335
Inuit loan fund

Department(s) specific:

  • 042 - Department of Crown-Indigenous Relations and Northern Affairs
13336
Council for Yukon Indians

Department(s) specific:

  • 042 - Department of Crown-Indigenous Relations and Northern Affairs
1334
Other loans made by departments
13340
Canadian secured credit facility program

Department(s) specific:

  • 006 - Finance (Department of)
13341
Construction of exhibition buildings

Department(s) specific:

  • 001 - Agriculture and Agri-Food (Department of)
13343
Immigration loans for transportation and assistance

Description:

This account serves to record the amounts pursuant to section 119 of the Immigration Act that authorizes the making of loans to immigrants and other such classes of persons. The total amount authorized to be outstanding at any time is $110,000,000.

Department(s) specific:

  • 050 - Citizenship and Immigration (Department of)
13345
Enterprise development loans

Department(s) specific:

  • 033 - Industry (Department of)
13346
Hibernia development project

Department(s) specific:

  • 041 - Natural Resources (Department of)
13347
Assistance loans made by Atlantic Canada Opportunities Agency

Department(s) specific:

  • 023 - Atlantic Canada Opportunities Agency
13348
Nordion International Inc.

Department(s) specific:

  • 041 - Natural Resources (Department of)
13349
Unamortized discounts for loans made by departments (concessionary loans)
13350
Loans from the Canada Emergency Business Account (CEBA)

Department(s) specific:

  • 005 - Foreign Affairs, Trade and Development (Department of)
  • 123 - Export Development Canada (Crown Corporation)
1335
Other advances and subsidies
13351
Provincial workers compensation boards

Department(s) specific:

  • 014 - Employment and Social Development (Department of)
13352
Canadian commercial banks

Department(s) specific:

  • 006 - Finance (Department of)
13353
Canadian Forces housing

Department(s) specific:

  • 018 - National Defence (Department of)
13354
Confederation Bridge

Department(s) specific:

  • 127 - Public Works and Government Services (Department of)
13355
St. John Harbour Bridge

Department(s) specific:

  • 034 - Transport (Department of)
13356
Veterans Land Act Fund

Department(s) specific:

  • 021 - Veterans Affairs (Department of)
13357
Pilot training program - MILIT-AIR Inc.

Department(s) specific:

  • 018 - National Defence (Department of)
13359
Unamortized discount for other advances and subsidies (concessionary loans)
1336
Loans and advances to consolidated specified purpose accounts

Note(s):

  • Credit side of these accounts are in 2541 series.
13361
Interest bearing loans to employment insurance account

Department(s) specific:

  • 014 - Employment and Social Development (Department of)
13363
Advances to crop reinsurance fund

Department(s) specific:

  • 001 - Agriculture and Agri-Food (Department of)
13364
Advances to agricultural commodities stabilization accounts

Department(s) specific:

  • 001 - Agriculture and Agri-Food (Department of)
1337
Loans and advances on expired loan guarantees
13371
Loans and advances on expired loan guarantees
13379
Allowance for doubtful loans
1338
Loans and advances on transfer (including repayable contributions)
13381
Loans
13388
Unamortized discount
13389
Allowance for doubtful loans and advances
1339
Other loans, investments and advances
13391
Loans and advances to individuals other than employees
13392
Goods and services tax (GST) (including harmonized sales tax - HST) refundable advance account

Note(s):

  • These accounts will be used by departments; the amounts in these accounts will be transferred on consolidation in the CFMRS to FRA 41315. They should be cleared to CCRA by I.S. prior to March31 of each year.
13393
Canada student loans (direct loans)

Department(s) specific:

  • 014 - Employment and Social Development (Department of)
13394
Amounts subrogated under the Canada Student Loans Act and the Canada Student Financial Assistance Act

Department(s) specific:

  • 014 - Employment and Social Development (Department of)
13395
Apprentice loans (direct loans)

Department(s) specific:

  • 014 - Employment and Social Development (Department of)
13396
Quebec Sales Tax (QST) Refundable Advance Account
13397
Unamortized discount - Other loans, investments and advances
13398
Unamortized discount on Canada student loans risk shared loans

Department(s) specific:

  • 014 - Employment and Social Development (Department of)
13399
Miscellaneous loans, investments and advances

Description:

This account is only to be used where no other asset financial reporting account adequately characterizes the transaction.
134
Allowance for valuation

Note(s):

  • Not to be used by departments until the responsibility for the allowances for valuation is transfered to departments.
1341
Allowance for valuation for loans to Crown corporations
13411
Allowance for loans to enterprise Crown corporations

Department(s) specific:

  • 056 - Treasury Board Secretariat
  • 091 - Canada Mortgage and Housing Corporation (Crown Corporation)
13412
Allowance for loans to consolidated Crown corporations

Department(s) specific:

  • 056 - Treasury Board Secretariat
1342
Allowances for valuation for loans, investments and advances to other governments and organizations
13421
Allowances, provincial and territorial governments for regional and industrial development
13422
Allowances, provincial and territorial governments for other purposes
13423
Allowance, national governments, including developing countries
13424
Allowances, international organizations
13427
Allowances, other organizations
1343
Allowances for valuation for other loans, investments and advances
13431
Allowances for loans and accountable advances for employees
13433
Allowances, loans to First Nations and Northern Territories
13434
Allowances, other loans made by departments
13435
Allowances, other advances and subsidies
13437
Allowances, loans and advances on expired loan guarantees
13438
Allowances for loans and advances on transfers (incl. repayable contributions)
13439
Allowances, other loans, investments and advances
1349
Allowance for valuation for other loans
13490
Other loans

Department(s) specific:

  • 056 - Treasury Board Secretariat
13493
Allowance on Canada student loans (direct loans)

Department(s) specific:

  • 014 - Employment and Social Development (Department of)
13494
Allowance on amounts subrogated under the Canada Student Loans Act and the Canada Student Financial Assistance Act

Department(s) specific:

  • 014 - Employment and Social Development (Department of)
13495
Allowance on provincial tax collection overpayments - T3

Description:

To record an allowance for recoverable overpayments made to the provinces from the Provincial Tax Collection Agreements as a result of an error in the accumulation of tax revenues from trusts (T3).

Department(s) specific:

  • 006 - Finance (Department of)
13496
Allowance for apprentice loans

Department(s) specific:

  • 014 - Employment and Social Development (Department of)
135
Loans, investments and advances by consolidated Crown corporations and other entities
1351
Loans and advances by consolidated Crown corporations and other entities
13510
Loans and advances by consolidated Crown corporations and other entities
13511
Allowance for loans and advances by consolidated Crown corporations and other entities

Department(s) specific:

  • 097 - Receiver General
1352
Investments by consolidated Crown corporations and other entities
13520
Investments by consolidated Crown corporations and other entities
14
Prepaid expenses and deferred charges
141
Prepaid expenses
1411
Prepaid expenses
14110
Prepaid expenses
142
Deferred charges
1421
Deferred charges on unmatured debt
14211
Unamortized discounts on Treasury bills

Department(s) specific:

  • 006 - Finance (Department of)
14212
Unamortized discounts on Canada bills

Department(s) specific:

  • 006 - Finance (Department of)
14213
Unamortized discounts and premiums on marketable bonds

Department(s) specific:

  • 006 - Finance (Department of)
14214
Unamortized commissions on Canada Savings Bonds

Department(s) specific:

  • 006 - Finance (Department of)
14215
Unamortized discounts and premiums on Real Return Bonds

Department(s) specific:

  • 006 - Finance (Department of)
14216
Unamortized discounts and premiums on foreign bonds

Department(s) specific:

  • 006 - Finance (Department of)
1429
Other deferred charges
14299
Other deferred charges
15
Inventories
151
Regular inventories
1511
Inventories held for consumption
15110
Inventories held for consumption

Note(s):

  • All inventories held for future program outputs and/or further processing. Inventories held for resale are to be included in the FRA group 1512.
15111
Work in Progress - Other government department (OGD)

Department(s) specific:

  • 127 - Public Works and Government Services (Department of)
1512
Inventories for resale
15120
Inventories for resale
15121
Work in progress - External

Department(s) specific:

  • 127 - Public Works and Government Services (Department of)
16
Capital assets
161
Tangible capital assets
1611
Land, buildings and works
16111
Land
16112
Buildings
16113
Works and infrastructure
1612
Machinery and equipment
16121
Machinery and equipment
16122
Computer hardware
16123
Computer purchased and developed software
16124
Arms and weapons for defence

Department(s) specific:

  • 007 - Environment (Department of the)
  • 018 - National Defence (Department of)
  • 030 - Royal Canadian Mounted Police
  • 053 - Correctional Service of Canada
  • 086 - Fisheries and Oceans (Department of)
  • 124 - Parks Canada Agency
  • 130 - Canada Revenue Agency
  • 176 - Parliamentary Protective Service
16129
Other equipment (including furniture)
1613
Vehicles
16131
Ships and boats
16132
Aircraft
16133
Motor vehicles (non-military)
16134
Military vehicles

Department(s) specific:

  • 018 - National Defence (Department of)
  • 030 - Royal Canadian Mounted Police
16135
Other vehicles
1614
Leasehold improvements
16141
Leasehold improvements, including initial procurement of furniture and fixtures
16142
Leasehold improvements, including initial procurement of furniture and fixtures, on properties where custodian is another government department
162
Accumulated amortization on tangible capital assets

Note(s):

  • The breakdown for accumulated amortization must fit into the breakdown required in the Policy on the Capitalization of Assets. Separate accounts will be needed in departmental systems for each type of capital asset.
1621
Accumulated amortization on buildings and works
16212
Accumulated amortization on buildings
16213
Accumulated amortization on works and infrastructure
1622
Accumulated amortization on machinery and equipment
16221
Accumulated amortization on machinery and equipment
16222
Accumulated amortization on computer hardware
16223
Accumulated amortization on computer purchased and developed software
16224
Accumulated amortization on arms and weapons for defence

Department(s) specific:

  • 007 - Environment (Department of the)
  • 018 - National Defence (Department of)
  • 030 - Royal Canadian Mounted Police
  • 053 - Correctional Service of Canada
  • 086 - Fisheries and Oceans (Department of)
  • 124 - Parks Canada Agency
  • 130 - Canada Revenue Agency
  • 176 - Parliamentary Protective Service
16229
Accumulated amortization on other equipment, including furniture
1623
Accumulated amortization on vehicles
16231
Accumulated amortization on ships and boats
16232
Accumulated amortization on aircraft
16233
Accumulated amortization on motor vehicles (non-military)
16234
Accumulated amortization on military vehicles

Department(s) specific:

  • 018 - National Defence (Department of)
  • 030 - Royal Canadian Mounted Police
16235
Accumulated amortization on other vehicles
1624
Accumulated amortization on leasehold improvements
16241
Accumulated amortization on leasehold improvements, including initial procurement of furniture and fixtures
16242
Accumulated amortization on leasehold improvements, including initial procurement of furniture and fixtures, on properties where custodian is another government department
163
Work in progress on tangible capital assets
1631
Work in progress

Note(s):

  • Assets under construction will be recorded as work in progress and on completion will be re-allocated to the capital asset account(s) that describes the asset.
16311
Buildings in progress of construction
16312
Engineering works in progress of construction
16315
Work in progress for software
16316
Work in progress related to alternative financing arrangements (public private partnerships)

Department(s) specific:

  • 018 - National Defence (Department of)
  • 030 - Royal Canadian Mounted Police
  • 055 - Office of the Communications Security Establishment Commissioner
  • 127 - Public Works and Government Services (Department of)
  • 142 - Office of Infrastructure of Canada
  • 145 - Library and Archives of Canada
  • 163 - Shared Services Canada
  • 165 - Communications Security Establishment
16319
Other construction or work in progress
166
Tangible capital assets under capital leases

Note(s):

  • Capital lease obligations for these assets are included in 242.
1661
Land, buildings and works under capital leases
16611
Land under capital leases
16612
Buildings under capital leases
16613
Works and infrastructure under capital leases
1662
Machinery and equipment under capital leases
16621
Machinery and equipment under capital leases
16622
Computer hardware under capital leases
16623
Computer software under capital leases
16624
Arms and weapons under capital leases

Department(s) specific:

  • 007 - Environment (Department of the)
  • 018 - National Defence (Department of)
  • 030 - Royal Canadian Mounted Police
  • 053 - Correctional Service of Canada
  • 086 - Fisheries and Oceans (Department of)
  • 124 - Parks Canada Agency
  • 130 - Canada Revenue Agency
16629
Other equipment under capital leases
1663
Vehicles under capital leases
16631
Ships and boats under capital leases
16632
Aircraft under capital leases
16633
Motor vehicle (non-military) under capital leases
16634
Military vehicles under capital leases

Department(s) specific:

  • 018 - National Defence (Department of)
  • 030 - Royal Canadian Mounted Police
16639
Other vehicles under capital leases
167
Accumulated amortization on tangible capital assets under capital leases
1671
Accumulated amortization on buildings and works under capital leases
16712
Accumulated amortization on buildings under capital leases
16713
Accumulated amortization on works and infrastructure under capital leases
1672
Accumulated amortization on machinery and equipment under capital leases
16721
Accumulated amortization on machinery and equipment under capital leases
16722
Accumulated amortization on computer hardware under capital leases
16723
Accumulated amortization on computer software under capital leases
16724
Accumulated amortization on arms and weapons under capital leases

Department(s) specific:

  • 007 - Environment (Department of the)
  • 018 - National Defence (Department of)
  • 030 - Royal Canadian Mounted Police
  • 053 - Correctional Service of Canada
  • 086 - Fisheries and Oceans (Department of)
  • 124 - Parks Canada Agency
  • 130 - Canada Revenue Agency
16729
Accumulated amortization on other equipment under capital leases
1673
Accumulated amortization on vehicles under capital leases
16731
Accumulated amortization on ships and boats under capital leases
16732
Accumulated amortization on aircraft under capital leases
16733
Accumulated amortization on motor vehicles (non-military) under capital leases
16734
Accumulated amortization on military vehicles under capital leases

Department(s) specific:

  • 018 - National Defence (Department of)
  • 030 - Royal Canadian Mounted Police
16739
Accumulated amortization on other vehicles under capital leases
168
Work in progress on tangible capital assets under capital lease
1681
Work in progress under capital lease

Note(s):

  • Assets under construction will be recorded as work in progress and on completion will be re-allocated to the capital asset account(s) that describes the asset.
16811
Buildings under capital leases in progress of construction
16812
Engineering work under capital leases in progress of construction
16815
Work in progress for software under capital leases
16819
Other construction or work in progress under capital leases
17
Future benefit assets
171
Future pension benefit assets
1711
Future pension benefit assets
17111
Consolidated Crown corporations' funded pension assets

Department(s) specific:

  • 097 - Receiver General
17112
Allowance for public sector funded pension assets

Department(s) specific:

  • 097 - Receiver General
18
Financial Assets
181
Financial Assets
1811
Derivative Assets
18111
Foreign currency forward contracts

Department(s) specific:

  • 006 - Finance (Department of)
18112
Cross-currency swaps

Department(s) specific:

  • 006 - Finance (Department of)
18113
Bank of Canada Indemnity

Department(s) specific:

  • 006 - Finance (Department of)
18114
Other derivatives

Department(s) specific:

  • 097 - Receiver General
Date modified: