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, in dollars, 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 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 major deferred revenues of $50 million or more reported individually by related department, followed by rows for other deferred revenues, advances from foreign customers for consolidated Crown corporations, and the total for the series. The second series of rows presents other deferred revenues recorded in specified purpose accounts. It is divided into two groups, both listed by department: Donation and bequest accounts; Endowment interest accounts. A subtotal is presented for departments with two accounts or more. A total is presented for each group. The following row presents the total for the series. A final row presents the total for this table.

Table 5.5
Deferred revenues

(in dollars)

  April 1, 2015 Receipts and other credits Payments and other charges March 31, 2016
Deferred revenues
Immigration, Refugees and Citizenship
Citizenship and Immigration
Service fees for immigration and citizenship 193,702,903 650,027,882 621,498,364 222,232,421
Innovation, Science and Economic Development
Industry
Canadian Intellectual Property Office Revolving Fund 73,442,245 145,533,248 152,826,910 66,148,583
Spectrum licence fees 7,352,437,390 2,721,517,409 1,140,705,098 8,933,249,701
Subtotal 7,425,879,635 2,867,050,657 1,293,532,008 8,999,398,284
Other deferred revenues 280,458,251 356,262,349 411,986,150 224,734,450
Consolidated Crown corporations
Canadian Commercial Corporation
Advances from foreign customers 1,225,509,000 188,076,000 915,988,000 497,597,000
Total 9,125,549,789 4,061,416,888 3,243,004,522 9,943,962,155
Other deferred revenues—Specified purpose accounts
Donation and bequest accounts
Agriculture and Agri-Food
Shared-cost agreements—Research 11,604,644 10,782,353 6,305,589 16,081,408
Canadian Heritage
Library and Archives of Canada
Special Operating Account 657,384 566,123 91,261
Environment and Climate Change
Environment
Endangered species—Donations 4,925 1,394 6,319
Miscellaneous projects deposits 7,939,813 5,898,195 6,728,131 7,109,877
Subtotal 7,944,738 5,899,589 6,728,131 7,116,196
Parks Canada Agency
Pacific Rim Mitigation Fund 1,125,000 1,125,000
Total 9,069,738 5,899,589 7,853,131 7,116,196
Families, Children and Social Development
Employment and Social Development
Canadian Centre for Occupational Health and Safety
Donations 110,902 2,250 113,152
Fisheries, Oceans and the Canadian Coast Guard
Fisheries and Oceans
Restricted donations 2,620 2,620
Health
Canadian Institutes of Health Research
Donations for research 6,509,163 6,560,983 7,810,130 5,260,016
Innovation, Science and Economic Development
Industry
Deposits from non-government organizations 3,803,226 1,973,813 2,415,730 3,361,309
Prime Minister's Awards 101,680 75,000 26,680
Subtotal 3,904,906 1,973,813 2,490,730 3,387,989
Canadian Space Agency
RADARSAT-2 9,374 9,374
RADARSAT-2—Data satellite 82,561 1,664,503 1,747,064
Subtotal 91,935 1,664,503 1,747,064 9,374
Social Sciences and Humanities Research Council
Trust Fund 391,249 1,094 10,000 382,343
Total 4,388,090 3,639,410 4,247,794 3,779,706
National Defence
Corporate sponsorships and donations 40,444 117,467 103,760 54,151
Public Safety and Emergency Preparedness
Royal Canadian Mounted Police
Civil Remedies Grant Program 122,900 113,036 9,864
Mounted Police Foundation 236,036 212,368 22,552 425,852
Royal Canadian Mounted Police Pipe Band (NCR) 7,163 7,163
Sponsorship Agreement—Contributions 168,653 168,653
Total 411,852 335,268 135,588 611,532
Office of the Governor General's Secretary
Cost sharing collaborate agreement 1,500 47,220 47,510 1,210
Donations—Rideau Hall 111,827 16,226 95,601
Total 113,327 47,220 63,736 96,811
Transport
Shared-cost agreements—Transportation research and development 1,254,512 792,642 1,335,661 711,493
Veterans Affairs
Restricted donations
Canadian Memorial 800 800
Visitor Education Centre, Vimy Memorial 290,000 2,710,000 3,000,000
Wounded Warrior Fund 4,237 3,388 849
Total 295,037 2,710,000 3,388 3,001,649
Total—Donation and bequest accounts 34,457,713 30,887,182 28,424,900 36,919,995
Endowment interest accounts
Environment and Climate Change
Parks Canada Agency
Laurier House—Interest (Mackenzie King Trust Account) 4,163 4,163
Health
Canadian Institutes of Health Research
Endowments for health research 11,126 663 11,789
Innovation, Science and Economic Development
National Research Council of Canada
H.L. Holmes Fund 109,099 109,099
Social Sciences and Humanities Research Council
Queen's Fellowship Fund 120,384 1,675 10,000 112,059
Total 120,384 110,774 119,099 112,059
Total—Endowment interest accounts 131,510 115,600 123,262 123,848
Total—Other deferred revenues—Specified purpose accounts 34,589,223 31,002,782 28,548,162 37,043,843
Total—Deferred revenues 9,160,139,012 4,092,419,670 3,271,552,684 9,981,005,998

Service fees for immigration and citizenship

This account was established to record fees, rights and privileges 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 and privileges are deferred until they are 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.

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.

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.

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 the department.

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—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

This account was established to record grants received under the authority of the Ontario Civil Remedies Act and the British Columbia Civil Forfeiture Act. These grants are used to support the prevention of unlawful activities that result in victimization and requirements for police specialized equipment and training.

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 (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.

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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