Recapitulation of External Revenues by Source

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Table 4a reconciles total ministerial revenues (Table 4) with external revenues reported in Table 1 of this section and in the Consolidated Statement of Operations and Accumulated Deficit in Section 2 of Volume 1. The reconciling items include the revenues from the consolidated specified purpose accounts, the accrual of accounts receivable and the adjustment of the Exchange Fund Account to recognize the international reserves held in the Account, the accrual and deferral of other revenues, the revenues of Crown corporations and other entities, tax credits and repayments and the elimination of internal revenues.

Table Summary

The table reconciles total ministerial revenues (Table 4) with external revenues reported in Table 1 of this section and in the Consolidated Statement of Operations and Accumulated Deficit in Section 2 of Volume 1. The table consists of 8 columns: Description; Total ministerial revenues; Consolidated specified purpose accounts; Accrual and other adjustments; Crown corporations and other entities; Tax credits and repayments; internal revenues and total external revenues. The table displays subtotals by major revenue classifications and the total external revenues at the end of the table.

(in thousands of dollars)

Table 4a
Recapitulation of External Revenues by Source

Description Total ministerial revenues Consolidated specified purpose accounts Accrual and other adjustments Crown corporations and other entities Tax credits and repayments Internal revenues Link to footnote 1 Total external revenues
Tax revenues —              
Income tax revenues —              
Personal 124,037,836       11,772,488 (negative 67,001) 135,743,323
Corporate 37,696,458       1,750,061   39,446,519
Non‑resident 6,216,306           6,216,306
Subtotal 167,950,600       13,522,549 (negative 67,001) 181,406,148
Other taxes and duties —              
Goods and services tax 31,348,647           31,348,647
Energy taxes —              
Excise tax — Gasoline 4,317,577           4,317,577
Excise tax — Aviation gasoline and diesel fuel 1,210,365           1,210,365
Subtotal 5,527,942           5,527,942
Customs import duties 4,581,247           4,581,247
Other excise taxes and duties —              
Excise duties 4,813,443           4,813,443
Air travellers security charge 695,702           695,702
Miscellaneous excise taxes and duties 214,908           214,908
Subtotal 5,724,053           5,724,053
Total 47,181,889           47,181,889
Total tax revenues 215,132,489       13,522,549 (negative 67,001) 228,588,037
Employment insurance premiums   22,962,274       (negative 398,308) 22,563,966
Other revenues —              
Crown corporations —              
Consolidated Crown corporations       4,173,928     4,173,928
Enterprise Crown corporations and other government business enterprises —              
Share of annual profit 2,344,611   (negative 3,706) 6,024,041     8,364,946
Interest and other 957,742   (negative 16,695)       941,047
Subtotal 3,302,353   (negative 20,401) 10,197,969     13,479,921
Other programs —              
Return on investments 1,357,728   595,480     (negative 25,966) 1,927,242
Refunds of previous years' expenditures 655,555   (negative 633,073)     (negative 22,482)  
Sales of goods and services —              
Rights and privileges 1,935,612   944,981     (negative 7,560) 2,873,033
Lease and use of public property 1,412,721   25,724     (negative 804,856) 633,589
Services of a regulatory nature 1,882,586   14,543     (negative 537,338) 1,359,791
Services of a non‑regulatory nature 4,747,631   344,590     (negative 1,802,105) 3,290,116
Sales of goods and information products 1,419,701   15,515     (negative 1,209,872) 225,344
Other fees and charges 5,724,870   (negative 4,794,510)     (negative 362,411) 567,949
Proceeds from the disposal of surplus Crown assets 47,629   (negative 35,949)     (negative 11,680)  
Miscellaneous revenues —              
Interest and penalties 4,149,495   388,462       4,537,957
Other 3,448,890 (negative 292,474) (negative 799,392) 119,084   (negative 1,532,103) 944,005
Subtotal 26,782,418 (negative 292,474) (negative 3,933,629) 119,084   (negative 6,316,373) 16,359,026
Net foreign exchange —              
Exchange Fund Account 839,710   85       839,795
International Monetary Fund 2,901   492,329       495,230
Other 631,860   (negative 611,896)       19,964
Subtotal 1,474,471   (negative 119,482)       1,354,989
Total other revenues 31,559,242 (negative 292,474) (negative 4,073,512) 10,317,053   (negative 6,316,373) 31,193,936
Total revenues 246,691,731 22,669,800 (negative 4,073,512) 10,317,053 13,522,549 (negative 6,781,682) 282,345,939

Footnotes

Footnote 1

The total amount of internal revenues reduces total other revenues by $6,316,373. This amount includes $907,685 which represents internal expenses as detailed in Table 2a of this volume and $5,408,688 of respendable revenues.

Return to footnote 1 referrer

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