Contractual rights

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Contractual rights are rights to economic resources arising from contracts or agreements that will result in both an asset and revenue in the future. These contractual rights can be classified into four categories: sales of goods and services, leases of property, royalties and revenue/profit-sharing arrangements and others.

All contractual rights of $10 million or more per contract or per portfolio of agreements that are similar in nature outstanding at year-end are reported.

In accordance with the government’s significant accounting policies, the contractual rights of consolidated Crown corporations are included with those of the government.

Table 11.5
Sales of goods and services, leases of property, royalties and revenue/profit-sharing arrangements and other contractual rights as at March 31, 2025Links to footnote * in Table 11.5
(in millions of dollars)
  Outstanding revenueLinks to footnote 1 in Table 11.5 Outstanding revenue to be earned by March 31
2026 2027 2028 2029 2030 2031 and subsequent years
Sales of goods and services
Environment and Climate Change
Department of Environment and Climate Change 27 14 13 – – – –
Global Affairs
Canadian Commercial Corporation 61 10 6 6 8 17 14
Housing, Infrastructure and Communities
Department of Housing, Infrastructure and Communities 425 15 16 16 17 17 344
Public Safety
Royal Canadian Mounted Police 29,996 3,551 3,801 4,014 4,268 4,513 9,849
Total—Sales of goods and services 30,509 3,590 3,836 4,036 4,293 4,547 10,207
Leases of property
Canadian Heritage
Canadian Broadcasting Corporation 369 11 11 11 12 12 312
Parks Canada
Parks Canada AgencyLinks to footnote 2 in Table 11.5 654 26 26 26 26 25 525
Public Services and Procurement
National Capital Commission 91 2 2 2 2 2 81
Transport
Department of TransportLinks to footnote 3 in Table 11.5 3,250 592 623 655 683 697 –
Total—Leases of property 4,364 631 662 694 723 736 918
Royalties and revenue/profit-sharing arrangements
Innovation, Science and Industry
National Research Council of CanadaLinks to footnote 3 in Table 11.5 23 4 2 2 5 4 6
Total—Royalties and revenue/profit-sharing arrangements 23 4 2 2 5 4 6
Other
Agriculture and Agri-Food
Department of Agriculture and Agri-Food 232 37 34 31 19 19 92
Employment and Workforce Development
Department of Employment and Social Development 522 522 – – – – –
Energy and Natural Resources
Department of Natural Resources 36 3 2 2 2 2 25
Innovation, Science and Industry
Department of Industry 9,008 12 436 724 780 891 6,165
National Defence
Department of National Defence 31 8 8 8 7 – –
Parks Canada
Parks Canada AgencyLinks to footnote 2 in Table 11.5 66 9 8 8 8 7 26
Total—Other 9,895 591 488 773 816 919 6,308
Contractual rights subject to non-disclosure clauses 178 2 2 3 3 3 165
Total 44,969 4,818 4,990 5,508 5,840 6,209 17,604

Table 11.5 notes

Table note *

The dash means that the amount is 0 or is rounded to 0.

Return to table note * referrer in Table 11.5

Table note 1

The amounts reflected in outstanding revenue are incomplete because of the degree of uncertainty surrounding a number of contracts. Estimates of future revenue have been provided where the degree of certainty allows for reasonable estimates to be made.

Return to table note 1 referrer in Table 11.5

Table note 2

There are agreements that are perpetual in nature, i.e. there is no end date. Five years' future revenues have been estimated; revenues beyond that have not been estimated due to uncertainty.

Return to table note 2 referrer in Table 11.5

Table note 3

There are agreements where the department or Crown corporation is entitled to future revenue based on a percentage of revenue or profits of the other party to the agreement, or based on receiving an amount for each unit of goods sold. Estimates of future revenue have been provided where the degree of certainty allows for reasonable estimates to be made.

Return to table note 3 referrer in Table 11.5

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