4.2 Financial reporting accounts: Revenue—Detailed for 2016 to 2017

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: Revenue—Summary for 2016 to 2017

4
Revenue
41
Tax Revenue
411
Income Tax Revenue
4111
Personal Income Tax
41111
Gross Source Deductions Received

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
41112
Gross Collections Received from Other Sources (excluding Interest and Penalties)

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
41113
Total Income Tax Assessed

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
41114
Refunds

Note(s):

  • Excludes amounts that are offset as payables for student loans repayments, garnisheed amounts, and CPP or EI refunds.

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
41115
Transfers to Employment Insurance (EI) Account

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
41116
Transfers to Canada Pension Plan (CPP) Account

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
41117
Transfers to Provinces

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
41118
Estimated Accrued Revenue (from Source Deductions and Installments)

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
41119
Transfer of Old Age Security Recovery

Description:

This account is to record the estimated recovery of Old Age Security payments (clawback) by Canada Revenue Agency.

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
4112
Corporate Income Tax
41121
Gross Collections (excluding Interest and Penalties)

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
41122
Refunds

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
41123
Transfers to Provinces

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
41124
Total Corporate Income Tax Assessed

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
41126
Significant Tax Refunds to Certain Industries

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
41128
Estimated Revenue Accrued from Instalments

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
4113
Non-Resident Income Taxes
41131
Non-Resident Tax - Gross Tax Received

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
41132
Non-Resident Tax - Refunds

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
41134
Non-Resident Tax Assessed

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
41138
Non-Resident Tax Estimated Revenue

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
4118
Other Income Taxes
41181
Other Income Taxes - Estimated Revenue Accrued

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
41182
Other Income Taxes - Assessed

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
4119
Miscellaneous Income Taxes
41191
Miscellaneous Income Tax - Gross Collections

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
41192
Miscellaneous Income Tax - Refunds

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
412
Employment Insurance Contribution Premiums
4121
Employment Insurance Contribution Premiums
41210
Employment Insurance Contribution Premiums

Department(s) specific:

  • 014 - Employment and Social Development (Department of)
413
Excise Taxes
4131
Goods and Services Tax (GST) Including the Harmonized Sales Tax (HST)

Note(s):

  • GST amounts will also include amounts for the Harmonized Sales Tax (HST), in provinces where the HST is applicable.
41310
Total Goods and Services Tax (GST) / Harmonized Sales Tax (HST) Assessed

Department(s) specific:

  • 038 - Canada Border Services Agency - (Administered Activities)
  • 122 - Canada Revenue Agency - (Administered Activities)
41311
Gross Goods and Services Tax (GST) / Harmonized Sales Tax (HST) Received (Net of ITCs)

Department(s) specific:

  • 085 - Canada Border Services Agency
  • 122 - Canada Revenue Agency - (Administered Activities)
41313
Rebates

Department(s) specific:

  • 038 - Canada Border Services Agency - (Administered Activities)
  • 122 - Canada Revenue Agency - (Administered Activities)
41314
Refunds and Other Payments

Department(s) specific:

  • 038 - Canada Border Services Agency - (Administered Activities)
  • 122 - Canada Revenue Agency - (Administered Activities)
41315
Refundable Advance Accounts (for Departmental Purchases)

Note(s):

  • This account relates to the GST payable on their purchases by all departments. This account may not be used by departments, but instead will be input from FRA 13392 through a consolidation adjusting entry in CFMRS.

Department(s) specific:

  • 097 - Receiver General
41316
Government Tax Remission Order

Department(s) specific:

  • 038 - Canada Border Services Agency - (Administered Activities)
  • 085 - Canada Border Services Agency
  • 122 - Canada Revenue Agency - (Administered Activities)
41317
Transfers of Harmonized Sales Tax (HST) to Provinces

Department(s) specific:

  • 038 - Canada Border Services Agency - (Administered Activities)
  • 085 - Canada Border Services Agency
  • 122 - Canada Revenue Agency - (Administered Activities)
41318
Transfer of First Nations Sales Tax to Bands

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
41319
Rebates Assessed

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
4132
Sales Tax
41322
Sales Tax Refunds, Rebates and Drawbacks

Department(s) specific:

  • 085 - Canada Border Services Agency
  • 122 - Canada Revenue Agency - (Administered Activities)
4133
Excise Tax on Gasoline
41331
Excise Tax on Gasoline Received

Department(s) specific:

  • 085 - Canada Border Services Agency
  • 122 - Canada Revenue Agency - (Administered Activities)
41332
Excise Tax on Gasoline - Refunds, Rebates and Drawbacks

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
41335
Excise Tax on Gasoline - Assessed

Department(s) specific:

  • 038 - Canada Border Services Agency - (Administered Activities)
  • 122 - Canada Revenue Agency - (Administered Activities)
4134
Excise Tax on Aviation Gas and Diesel Fuel
41341
Aviation Gas Tax Received

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
41342
Diesel Fuel Tax Received

Department(s) specific:

  • 085 - Canada Border Services Agency
  • 122 - Canada Revenue Agency - (Administered Activities)
41343
Aviation Gas and Diesel Fuel Tax Refunds, Rebates and Drawbacks

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
41345
Aviation Gas Tax Assessed

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
41346
Diesel Fuel Tax Assessed

Department(s) specific:

  • 038 - Canada Border Services Agency - (Administered Activities)
  • 122 - Canada Revenue Agency - (Administered Activities)
4135
Petroleum and Gas Revenue Tax
41352
Petroleum and Gas Revenue Tax Refunds

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
4139
Other Excise Taxes
41391
Tax on Insurance Premiums

Department(s) specific:

  • 011 - Office of the Superintendent of Financial Institutions
41392
Other Excise Taxes Received

Department(s) specific:

  • 085 - Canada Border Services Agency
  • 122 - Canada Revenue Agency - (Administered Activities)
41393
Other Excise Taxes Refunds, Rebates and Drawbacks

Department(s) specific:

  • 038 - Canada Border Services Agency - (Administered Activities)
  • 085 - Canada Border Services Agency
  • 122 - Canada Revenue Agency - (Administered Activities)
41395
Other Excise Taxes - Assessed

Department(s) specific:

  • 038 - Canada Border Services Agency - (Administered Activities)
  • 122 - Canada Revenue Agency - (Administered Activities)
41396
Other Excise Taxes - Other Government Departments (OGD) Assessed

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
414
Excise Duties
4141
Tobacco Products
41411
Tobacco Products - Duties Received

Department(s) specific:

  • 085 - Canada Border Services Agency
  • 122 - Canada Revenue Agency - (Administered Activities)
41413
Tobacco Products - Refunds, Rebates and Drawbacks of Duties

Department(s) specific:

  • 038 - Canada Border Services Agency - (Administered Activities)
  • 122 - Canada Revenue Agency - (Administered Activities)
41415
Tobacco Products - Duties Assessed

Department(s) specific:

  • 038 - Canada Border Services Agency - (Administered Activities)
  • 122 - Canada Revenue Agency - (Administered Activities)
4142
Beer and Liquor Products
41421
Beer and Liquor Products - Duties Received

Department(s) specific:

  • 085 - Canada Border Services Agency
  • 122 - Canada Revenue Agency - (Administered Activities)
41422
Beer and Liquor Products - Duty Refunds, Rebates and Drawbacks

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
41425
Beer and Liquor Products - Duties Assessed

Department(s) specific:

  • 038 - Canada Border Services Agency - (Administered Activities)
  • 122 - Canada Revenue Agency - (Administered Activities)
4149
Other Excise Duties
41491
Other Excise Duties Received

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
41492
Other Excise Duties Refunds, Rebates and Drawbacks

Department(s) specific:

  • 085 - Canada Border Services Agency
  • 122 - Canada Revenue Agency - (Administered Activities)
41495
Other Excise Duties - Assessed

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
415
Customs Import Duties
4151
Customs Import Duties
41511
Customs Import Duties Received

Department(s) specific:

  • 085 - Canada Border Services Agency
  • 122 - Canada Revenue Agency - (Administered Activities)
41512
Customs Import Duties Refunds, Rebates and Drawbacks

Department(s) specific:

  • 038 - Canada Border Services Agency - (Administered Activities)
  • 085 - Canada Border Services Agency
  • 122 - Canada Revenue Agency - (Administered Activities)
41515
Customs Import Duties - Assessed

Department(s) specific:

  • 038 - Canada Border Services Agency - (Administered Activities)
41516
Customs Import Duties - Other Government Departments (OGD) Assessed

Description:

This account is used to record custom duties paid to Canada Revenue Agency (CRA) on purchases by Other Government Departments (OGD) outside Canada.

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
416
Other Tax Revenue
4161
Other Taxes
41611
Other Taxes Received

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
41612
Other Taxes - Refunds, Rebates and Drawbacks

Department(s) specific:

  • 038 - Canada Border Services Agency - (Administered Activities)
  • 122 - Canada Revenue Agency - (Administered Activities)
41615
Other Taxes Assessed

Department(s) specific:

  • 038 - Canada Border Services Agency - (Administered Activities)
  • 122 - Canada Revenue Agency - (Administered Activities)
41616
Other Taxes Estimated Revenue Accrued

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
417
Air Travellers Security Charge

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
4171
Air Travellers Security Charge

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
41711
Air Travellers Security Charge - Received

Description:

This Canada Revenue Agency financial reporting account is used to identify revenue received from the air travellers security charge that is payable by purchasers of air travel and collected by registered air carriers or their agents at the time of sale.

Department(s) specific:

  • 130 - Canada Revenue Agency
41712
Air Travellers Security Charge - Refunds

Description:

This Canada Revenue Agency financial reporting account is used to identify revenue refunded for the air travellers security.

Department(s) specific:

  • 130 - Canada Revenue Agency
41713
Air Travellers Security Charge - Assessed (accrual)

Description:

This Canada Revenue Agency financial reporting account is used to identify revenue accrued for the air travellers security charge.

Department(s) specific:

  • 130 - Canada Revenue Agency
418
Softwood Lumber Charges

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
4181
Softwood Lumber Charges

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
41811
Softwood Lumber - Charges

Description:

This Canada Revenue Agency financial reporting account is used to identify softwood lumber products export charges received pursuant to the Softwood Lumber Products Export Charge Act, 2006.

Department(s) specific:

  • 130 - Canada Revenue Agency
41812
Softwood Lumber - Charge on Refunds of Duty Deposits

Description:

This Canada Revenue Agency financial reporting account is used to identify the receipt of duty deposit refunds pursuant to the Softwood Lumber Products Export Charge Act, 2006.

Department(s) specific:

  • 130 - Canada Revenue Agency
42
Other Revenue
421
Return on Investments (ROI)
4211
Return on Investments (ROI) from Enterprise Crown Corporations
42111
Bank of Canada

Department(s) specific:

  • 006 - Finance (Department of)
42112
Canada Deposit Insurance Corp

Department(s) specific:

  • 006 - Finance (Department of)
42113
Canada Mortgage and Housing Corporation

Department(s) specific:

  • 006 - Finance (Department of)
  • 014 - Employment and Social Development (Department of)
  • 091 - Canada Mortgage and Housing Corporation (Crown Corporation)
42114
Farm Credit Canada

Department(s) specific:

  • 001 - Agriculture and Agri-Food (Department of)
  • 006 - Finance (Department of)
42115
Export Development Canada

Department(s) specific:

  • 005 - Foreign Affairs, Trade and Development (Department of)
  • 123 - Export Development Canada (Crown Corporation)
42116
Business Development Bank of Canada

Department(s) specific:

  • 006 - Finance (Department of)
  • 033 - Industry (Department of)
42119
Other Enterprise Crown Corporation
4212
Other Returns on Investments (ROI) from Outside the Government
42121
National Governments, excluding Developing Countries
42122
Developing Countries
42123
Provinces and Territories
42124
Persons
42125
Export Trade Development

Department(s) specific:

  • 123 - Export Development Canada (Crown Corporation)
42126
Joint and Mixed Enterprises
42129
Other Returns on Investments (ROI) from Outside the Government

Description:

This account is only to be used where no other Revenue Financial Reporting Account adequately characterizes the transaction.
4213
Investment Income
42131
Exchange Fund Account

Department(s) specific:

  • 006 - Finance (Department of)
42132
Interest on Bank Deposits
42133
Premium on Foreign Exchange
42134
Premium on Foreign Exchange Re-Valuations at Year-End

Department(s) specific:

  • 006 - Finance (Department of)
42135
International Monetary Fund

Department(s) specific:

  • 006 - Finance (Department of)
4214
Return on Investments (ROI) from Within the Government
42141
Interest from Employment Insurance (EI) Fund (Offset to 52311)

Department(s) specific:

  • 014 - Employment and Social Development (Department of)
42144
Interest from Agricultural Commodities Stabilization Accounts

Department(s) specific:

  • 001 - Agriculture and Agri-Food (Department of)
42145
Interest from Other Consolidated Specified Purpose Accounts (offset to 52232)
42146
Interest from Other Specified Purpose Accounts
42148
Interest from Revolving Funds
42149
Other Return On Investments (ROI) from Other Departments
4215
Return on Investments (ROI) from Consolidated and Other Crown Coporations
42151
Return On Investments (ROI) from Ports Corporations

Department(s) specific:

  • 034 - Transport (Department of)
42152
Return On Investments (ROI) from Consolidated Crown Corporations
42159
Return On Investments (ROI) from Any Other Crown Corporations
4216
Amortization of Discounts
42161
Amortization of Discounts
422
Consolidated Crown Corporation Revenue
4223
Telefilm Canada
42230
Telefilm Canada

Department(s) specific:

  • 097 - Receiver General
4229
Crown Corporation Revenue

Department(s) specific:

  • 097 - Receiver General
42290
Consolidated Crown Corporation Revenue

Department(s) specific:

  • 097 - Receiver General
42291
Enterprise Crown Corporation Modified Equity - Share of Profit/Loss

Department(s) specific:

  • 097 - Receiver General
42292
Consolidated Crown Corporation Revenue - Contra

Department(s) specific:

  • 097 - Receiver General
423
Sales of Goods and Services
4231
Sales of Goods and Services

Description:

The accounts in this category would include all user fees. Authorities for user fees are broken out in the Authority codes.
42311
Rights and Privileges
42312
Lease and Use of Public Property
42313
Services of a Regulatory Nature

Note(s):

  • Regulatory services are provided in accordance with regulations where the government is the only unity providing the service. Non regulatory services are those that are available on the "free market".
42314
Services of a Non-Regulatory Nature

Note(s):

  • Regulatory services are provided in accordance with regulations where the government is the only unity providing the service. Non regulatory services are those that are available on the "free market".
42315
Sales of Goods and Information Products
42319
Other Fees and Charges

Note(s):

  • This account will include some amounts previously included in Miscellaneous Non-tax revenue (FRA 42719).
42320
Services to other government departments

Description:

Description: Services to other government departments as per Section 29.2 of the Financial Administration Act(internal support services). This FRA should only be used with objects 462X.
424
Gains on Sales of Assets
4241
Gain on Sale (or Other Disposal) of Physical Assets
42411
Gain on Disposal of Capital Assets to Outside Parties
42412
Gain on Disposal of Non-Capital Assets to Outside Parties
42413
Gain on Sale of Real Property
42415
Gain on Sale of (Profit from) Bullion and Coinage

Department(s) specific:

  • 006 - Finance (Department of)
42417
Gain on sales of Real Property to Canada Lands Company
42418
Other Entities - Gain on Disposal of Tangible Capital Assets

Department(s) specific:

  • 097 - Receiver General
42419
Crown Corporation - Gain on Disposal of Tangible Capital Assets

Department(s) specific:

  • 097 - Receiver General
4242
Gain on Sale of Government Organizations
42421
Gain on Sale of Crown Corporations
42422
Gain on Sale of Departmental Organizations
42423
Gain on Sale of Joint and Mixed Enterprises
425
Interest and Penalties Earned on Revenue
4251
Interest and Penalties on Income Tax Revenue
42511
Personal Income Taxes

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
42512
Corporate Income Taxes
42513
Non-Resident Taxes

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
42514
Source Deductions

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
4252
Interest and Penalties on Other Tax Revenue
42521
Goods and Services Tax

Department(s) specific:

  • 038 - Canada Border Services Agency - (Administered Activities)
  • 085 - Canada Border Services Agency
  • 122 - Canada Revenue Agency - (Administered Activities)
42522
Energy Taxes

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
42523
Customs Import Duties

Department(s) specific:

  • 038 - Canada Border Services Agency - (Administered Activities)
  • 085 - Canada Border Services Agency
42524
Other Excise Taxes

Department(s) specific:

  • 038 - Canada Border Services Agency - (Administered Activities)
  • 085 - Canada Border Services Agency
  • 122 - Canada Revenue Agency - (Administered Activities)
42525
Employment Insurance (EI) Contributions

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
42526
Excise Duties

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
42527
Air Travellers Security Charge - Interest and Penalties

Description:

This Canada Revenue Agency financial reporting account is used to identify revenue from interest and penalties related to the air travellers security.

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
42529
Other Taxes

Department(s) specific:

  • 085 - Canada Border Services Agency
  • 122 - Canada Revenue Agency - (Administered Activities)
4253
Interest Paid on Tax Refunds
42531
Personal Income Taxes

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
42532
Corporate Income Taxes

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
42533
Non-Resident Taxes

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
42534
Goods and Services Tax

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
42535
Other Excise Taxes and Duties

Department(s) specific:

  • 085 - Canada Border Services Agency
  • 122 - Canada Revenue Agency - (Administered Activities)
42536
Employment Insurance Contributions

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
42539
Other Interest Paid on Tax Refunds

Description:

This account is only to be used where no other Revenue Financial Reporting Account adequately characterizes the transaction.

Department(s) specific:

  • 038 - Canada Border Services Agency - (Administered Activities)
  • 085 - Canada Border Services Agency
  • 122 - Canada Revenue Agency - (Administered Activities)
4254
Interest on Other Revenue
42541
Interest on Overdue Accounts Receivable
42549
Interest on Other Revenue
426
Revenue on Consolidated Specified Purpose Accounts Revenues
4261
Major Consolidated Specified Purpose Accounts Revenues
42611
Interest on Employment Insurance Account from Government of Canada

Description:

Offset by FRA 52231 Interest paid to the Employment Insurance fund.

Department(s) specific:

  • 014 - Employment and Social Development (Department of)
42612
Other Receipts to the Employment Insurance Account

Department(s) specific:

  • 014 - Employment and Social Development (Department of)
42613
Re-Insurance Revenues from Provinces

Department(s) specific:

  • 001 - Agriculture and Agri-Food (Department of)
42614
Levies and Other Fees under the Agricultural Commodities Stabilization Board Accounts

Department(s) specific:

  • 001 - Agriculture and Agri-Food (Department of)
42615
Other Amounts Received from the Government of Canada
42617
Other receipts to the Employment Insurance Operating Account

Department(s) specific:

  • 014 - Employment and Social Development (Department of)
42619
Other Accounts
4262
Insurance, Donation and Bequest Revenues
42621
Tonnage Levies on Oil Carriers for the Ship - Source Oil Pollution Fund

Department(s) specific:

  • 034 - Transport (Department of)
42622
Premiums and Other Receipts to Other Insurance Accounts
42624
Donations and Bequests to Endowment Accounts
42626
Revenues - Fund for railway accidents involving designated goods

Department(s) specific:

  • 034 - Transport (Department of)
4263
Other Consolidated Specified Purpose Accounts
42631
Receipts to Environmental Studies Research Fund

Department(s) specific:

  • 041 - Natural Resources (Department of)
  • 042 - Indian Affairs and Northern Development (Department of)
42633
Receipts to Canadian Commercial Bank and Northland Bank Account

Department(s) specific:

  • 006 - Finance (Department of)
42634
Receipts to Seized Property Proceeds Account

Department(s) specific:

  • 127 - Public Works and Government Services (Department of)
42635
Fees and Other Levies under Court Awards
42636
Receipts to New Parks and Historic Sites Account

Department(s) specific:

  • 124 - Parks Canada Agency
42639
Other Receipts
427
Other Revenue
4271
Miscellaneous
42710
Miscellaneous Revenues from Other Consolidated Entities - Contra

Department(s) specific:

  • 097 - Receiver General
42711
Revenue from Fines
42712
Gifts to the Crown
42713
Revenue from Seized Property
42714
Revenue from Enterprise Crown Corporations

Note(s):

  • "E" indicator only is to be used with this account.
42715
Consolidated Other Entities Revenues

Department(s) specific:

  • 097 - Receiver General
42716
Consolidated Other Entities Revenues - Contra

Department(s) specific:

  • 097 - Receiver General
42717
Pension Contributions Credited to Revenue
42718
Miscellaneous Revenue from Payroll Deductions
42719
Miscellaneous
4272
Donation and Bequest Revenues
42723
Donations to Canadian Institutes of Health Research

Department(s) specific:

  • 022 - Health (Department of)
  • 061 - Canadian Institutes of Health Research
42724
Interest on Endowment Donations and Bequests
42725
Donations and Bequests to Other Accounts
4273
Other Revenue for Accounting Purposes
42732
Gains on Foreign Exchange Revaluations at Year - End
42733
Other Gains on Foreign Exchange Valuations
42734
Revenue from Joint Project and Cost Sharing Agreements
42735
Gain on Change in Lease Terms

Description:

This account is used when a gain is recognized because the obligation of the lease has been reduced by a change in the terms and conditions of the lease (usually for a Capital Lease Agreement). For example a Capital Lease Agreement is usually a contract for 25 years with an option to obtain a better interest rate every 5 years for the lessee (the government in this instance). This is similar to a mortgage. If the original rate was 12% and after the 5 years the rate is now of 10% the 2% would be a gain for the lessee.
4274
Other Revenue for Consolidated Crown Corporations
42741
Old Port of Montreal Corporation
42748
Other Consolidated Crown Corporations - Contra

Department(s) specific:

  • 097 - Receiver General
42749
Other Consolidated Crown Corporations
4275
Foreign Exchange Gain/Loss
42751
Foreign Exchange Gain/Loss on the Exchange Fund Account

Department(s) specific:

  • 006 - Finance (Department of)
42752
Foreign Exchange Gain/Loss Related to the Position with the International Monetary Fund

Department(s) specific:

  • 006 - Finance (Department of)
42753
Foreign Exchange Gain/Loss on Unmatured Debt

Department(s) specific:

  • 006 - Finance (Department of)
42754
Foreign Exchange Gain/Loss on Currency Swap Revaluations

Department(s) specific:

  • 006 - Finance (Department of)
42755
Foreign Exchange Gain/Loss on Sovereign Loans

Department(s) specific:

  • 005 - Foreign Affairs, Trade and Development (Department of)
  • 006 - Finance (Department of)
  • 123 - Export Development Canada (Crown Corporation)
42756
Foreign Exchange Gain/Loss - Other

Department(s) specific:

  • 005 - Foreign Affairs, Trade and Development (Department of)
  • 006 - Finance (Department of)
42757
Interest on Subscriptions to the International Monetary Fund (IMF)

Department(s) specific:

  • 006 - Finance (Department of)
4276
Clearing Accounts for Collection of Respendable Revenue Amounts
42761
Respendable Revenue Clearing

Description:

This account is to be used for adjusting entries (both debit and credit side) where the department does not want to use the original revenue Financial Reporting Account (FRA) to record the receipt of cash that qualifies as revenue credited to the vote (i.e., the department has vote netting authority).
Date modified: