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 presents the balances and transactions of deferred revenues.

Table Summary

The table presents, to the nearest dollar, the deferred revenues. It consists of five columns; a detailed listing of components; April 1 of the current year; receipts and other credits; payments and other charges; March 31 of the current year. The first series of rows presents deferred revenues for departments that are over 50 million, then a row for other departments. The second series of rows presents Other deferred revenues-Specified purpose accounts, and is divided into two groups. The first is Donation and bequest accounts. The accounts are listed by department. Departments with two accounts or more have a subtotal. There is also a subtotal for this group. The second group is for Endowment interest accounts. The accounts are listed by department. Departments with two accounts or more have a subtotal. There is a subtotal for Endowment interest accounts. The next row is the subtotal for Other deferred revenues-Specified purpose accounts. The last row represents the total of the table, and is the sum of the table's two parts.

Table 5.5
Deferred Revenues

  April 1, 2014 Receipts and other credits Payments and other charges March 31, 2015
Deferred revenues —        
Citizenship and Immigration —        
Service fees for immigration and citizenship 206,356,215 572,477,582 585,130,894 193,702,903
Industry —        
Canadian Intellectual Property Office Revolving Fund 76,719,237 162,674,896 165,951,888 73,442,245
Spectrum licence fees 3,372,381,250 4,928,987,826 948,931,686 7,352,437,390
Subtotal 3,449,100,487 5,091,662,722 1,114,883,574 7,425,879,635
Other deferred revenues 230,828,553 384,365,094 334,735,396 280,458,251
Consolidated Crown corporations —        
Canadian Commercial Corporation        
Advances from foreign customers   2,663,709,000 1,438,200,000 1,225,509,000
Total 3,886,285,255 8,712,214,398 3,472,949,864 9,125,549,789
Other deferred revenues — Specified purpose accounts —        
Donation and bequest accounts —        
Agriculture and Agri‑Food —        
Shared‑cost agreements — Research 12,604,020 5,419,617 6,418,993 11,604,644
Canadian Heritage —        
Library and Archives of Canada —        
Special operating account 134,404 1,098,889 575,909 657,384
Employment and Social Development —        
Canadian Centre for Occupational Health and Safety —        
Donations 110,902     110,902
Environment —        
Endangered species — Donations 164,637 771 160,483 4,925
Miscellaneous projects deposits 7,141,322 2,006,644 1,208,153 7,939,813
Subtotal 7,305,959 2,007,415 1,368,636 7,944,738
Parks Canada Agency —        
Pacific Rim Mitigation Fund 1,250,000   125,000 1,125,000
Total 8,555,959 2,007,415 1,493,636 9,069,738
Fisheries and Oceans —        
Restricted donations 2,620     2,620
Health —        
Canadian Institutes of Health Research —        
Donations for research 6,742,449 7,384,894 7,618,180 6,509,163
Industry —        
Deposits from Non‑Government Organizations 3,292,732 1,286,165 775,671 3,803,226
Prime Minister's Awards 76,680 100,000 75,000 101,680
Subtotal 3,369,412 1,386,165 850,671 3,904,906
Canadian Space Agency —        
RADARSAT‑2 17,505   8,131 9,374
RADARSAT‑2 — Data satellite 45,557 1,660,019 1,623,015 82,561
Subtotal 63,062 1,660,019 1,631,146 91,935
Natural Sciences and Engineering Research Council —        
Trust fund 250   250  
Social Sciences and Humanities Research Council —        
Trust fund 389,354 1,895   391,249
Total 3,822,078 3,048,079 2,482,067 4,388,090
National Defence —        
Corporate sponsorships and donations 22,344 119,518 101,418 40,444
Public Safety and Emergency Preparedness —        
Royal Canadian Mounted Police —        
Civil Remedies Grant Program   71,649 71,649  
Mounted Police Foundation 507,712 111,944 383,620 236,036
Royal Canadian Mounted Police Pipe Band (NCR) 9,714   2,551 7,163
Sponsorship Agreement — Contributions 168,653     168,653
Total 686,079 183,593 457,820 411,852
Office of the Governor General's Secretary —        
Cost sharing collaborate agreement 23,200 107,835 129,535 1,500
Donations — Rideau Hall 102,185 102,653 93,011 111,827
Total 125,385 210,488 222,546 113,327
Transport —        
Shared‑cost agreements — Transportation research and development 1,229,107 839,915 814,510 1,254,512
Veterans Affairs —        
Restricted donations —        
Canadian Memorial 800     800
Visitor Education Centre, Vimy Memorial   290,000   290,000
Wounded Warrior Fund 32,789   28,552 4,237
Total 33,589 290,000 28,552 295,037
Total — Donation and bequest accounts 34,068,936 20,602,408 20,213,631 34,457,713
Endowment interest accounts —        
Environment —        
Parks Canada Agency —        
Laurier House — Interest (Mackenzie King trust account)   5,175 5,175  
Health —        
Canadian Institutes of Health Research —        
Endowments for health research 9,989 1,137   11,126
Industry —        
National Research Council of Canada —        
H.L. Holmes Fund   77,640 77,640  
Social Sciences and Humanities Research Council —        
Queen's Fellowship Fund 117,500 2,884   120,384
Total 117,500 80,524 77,640 120,384
Total — Endowment interest accounts 127,489 86,836 82,815 131,510
Total — Other deferred revenues — Specified purpose accounts 34,196,425 20,689,244 20,296,446 34,589,223
Total — Deferred revenues 3,920,481,680 8,732,903,642 3,493,246,310 9,160,139,012

Service fees for immigration and citizenship

This account was established to record fees and rights derived from the Citizenship Act and Regulations and the Immigration and Refugee Protection Act and Regulations. Fees are deferred until the application is deemed processed, while rights (right of citizenship and right of permanent residence) are deferred until the right is granted.

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.

Advances from foreign customers

This account records advances from foreign customers representing a down payment made at the outset of the contract before any work has been performed.

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 Agriculture and Agri‑Food Canada 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 for the purposes of the Library and Archives of Canada, by way of gifts. 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.

Donations

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.

Pacific Rim Mitigation Fund

This account was established to record funds received for the protection of lands within the Pacific Rim National Park Reserve of Canada. Funds so received are used to monitor community use impacts, carry out related research and implement required mitigation measures.

Restricted donations — 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 biomedical 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 Industry Canada.

Prime Minister's Awards

This account was established to record amounts deposited by external parties to be used in support of the Prime Minister's Awards for teaching excellence.

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, cataloging and satellite acquisition services.

Trust fund — Natural Sciences and Engineering Research Council

This account was established by the Natural Sciences and Engineering Research Council Act (1978) to record funds received from other governments and organizations to cover expenses made on their behalf.

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.

Civil Remedies Grant Program

The Ontario Civil Remedies Grant Program, under the authority of the Civil Remedies Act, funds law enforcement agencies to assist victims of unlawful activity and help prevent victimization. The Aboriginal Youth Art Project sponsored by the Neechee Studio benefited from the grant to deliver an art workshop series that uses artistic expression to empower high risk and vulnerable Aboriginal youth in the Thunder Bay region.

Mounted Police Foundation

This account was established to record funds received from the Mounted Police Foundation which will be used to cover expenses related to community policing, educational, promotional and public relations projects throughout Canada.

Royal Canadian Mounted Police Pipe Band (NCR)

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.

Cost sharing collaborate agreement

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.

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 — Canadian Memorial

This account was established to record directed donations for the purpose of management and maintenance of the Canadian Memorial in Green Park, London, United Kingdom.

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. The amount of $225,000 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 by 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 paragraph 5(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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