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 5.5
Deferred revenues
(in dollars)

  April 1, 2016 Receipts and other credits Payments and other charges March 31, 2017
Deferred revenues
Global Affairs
Canadian Commercial Corporation
Advances from foreign customers 497,597,000 162,303,000 458,563,000 201,337,000
Immigration, Refugees and Citizenship
Department of Citizenship and Immigration
Service fees for immigration and citizenship 222,232,421 920,349,992 751,888,374 390,694,039
Innovation, Science and Economic Development
Department of Industry
Canadian Intellectual Property Office Revolving Fund 66,148,583 131,013,390 135,353,411 61,808,562
Spectrum licence fees 8,933,249,701 256,919,008 1,042,300,136 8,147,868,573
Total 8,999,398,284 387,932,398 1,177,653,547 8,209,677,135
Other deferred revenuesLink to footnote 1 402,013,450 772,544,112 778,085,797 396,471,765
Total 10,121,241,155 2,243,129,502 3,166,190,718 9,198,179,939
Other deferred revenues—Specified purpose accounts
Donation and bequest accounts
Agriculture and Agri-Food
Department of Agriculture and Agri-Food
Shared-cost agreements—Research 16,081,408 8,517,435 7,080,652 17,518,191
Canadian Heritage
Library and Archives of Canada
Special Operating Account 91,261 1,378,112 568,236 901,137
Environment and Climate Change
Department of the Environment
Endangered species—Donations 6,319 1,699 8,018
Miscellaneous projects deposits 7,109,877 2,578,288 2,864,694 6,823,471
Total 7,116,196 2,579,987 2,864,694 6,831,489
Families, Children and Social Development
Canadian Centre for Occupational Health and Safety
Donations 113,152 113,152
Fisheries, Oceans and the Canadian Coast Guard
Department of Fisheries and Oceans
Restricted donations 2,620 2,620
Health
Canadian Institutes of Health Research
Donations for research 5,260,016 5,611,005 6,864,405 4,006,616
Innovation, Science and Economic Development
Department of Industry
Deposits from non-government organizations 3,361,309 960,500 1,005,418 3,316,391
Prime Minister's Awards 26,680 100,000 80,000 46,680
Subtotal 3,387,989 1,060,500 1,085,418 3,363,071
Canadian Space Agency
RADARSAT-2 9,374 3,356 6,018
RADARSAT-2—Data satellite 1,820,165 1,776,556 43,609
Subtotal 9,374 1,820,165 1,779,912 49,627
Social Sciences and Humanities Research Council
Trust Fund 382,343 1,037 10,000 373,380
Total 3,779,706 2,881,702 2,875,330 3,786,078
National Defence
Department of National Defence
Corporate sponsorships and donations 54,151 75,081 83,079 46,153
Office of the Governor General's Secretary
Cost-sharing agreements and other collaborate agreements 1,210 45,000 45,000 1,210
Donations—Rideau Hall 95,601 48,341 47,260
Total 96,811 45,000 93,341 48,470
Public Safety and Emergency Preparedness
Royal Canadian Mounted Police
Civil Remedies Grant Program 9,864 25,485 24,120 11,229
Mounted Police Foundation 425,852 133,568 292,284
Royal Canadian Mounted Police Pipe Band (NCR) 7,163 7,163
Sponsorship Agreement—Contributions 168,653 168,653
Total 611,532 25,485 157,688 479,329
Transport
Department of Transport
Shared-cost agreements—Transportation research and development 711,493 702,070 768,167 645,396
Veterans Affairs
Department of Veterans Affairs
Restricted donations
Canadian Memorial 800 800
Visitor Education Centre, Vimy Memorial 3,000,000 2,000,000 5,000,000
Wounded Warrior Fund 849 849
Total 3,001,649 2,000,000 5,001,649
Total—Donation and bequest accounts 36,919,995 23,815,877 21,355,592 39,380,280
Endowment interest accounts
Environment and Climate Change
Parks Canada Agency
Laurier House—Interest (Mackenzie King Trust Account) 4,793 4,793
Health
Canadian Institutes of Health Research
Endowments for health research 11,789 588 9,947 2,430
Innovation, Science and Economic Development
National Research Council of Canada
H.L. Holmes Fund 97,500 97,500
Social Sciences and Humanities Research Council
Queen's Fellowship Fund 112,059 1,627 10,000 103,686
Total 112,059 99,127 107,500 103,686
Total—Endowment interest accounts 123,848 104,508 122,240 106,116
Total—Other deferred revenues—Specified purpose accounts 37,043,843 23,920,385 21,477,832 39,486,396
Total—Deferred revenues 10,158,284,998 2,267,049,887 3,187,668,550 9,237,666,335

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.

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. Recognition of earned revenue related to fees rights and privileges is deferred until the application is finalized.

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 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.

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—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 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.

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.

Civil Remedies Grant Program

This account was established to record grants received under the authority of the British Columbia Civil Forfeiture Act. These grants are used for the procurement of specialized police 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.

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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