Section 5: Accounts payable and accrued liabilities as at March 31

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Accounts payable and accrued liabilities

This section contains information on accounts reported on the Consolidated Statement of Financial Position under Accounts payable and accrued liabilities. The establishment and operation of these accounts are authorized by Parliament in annual appropriation acts and other legislation. In many cases, these accounts represent accounts payable, accruals and allowances set up at year-end under the authority granted to the President of the Treasury Board under the Financial Administration Act.

Most tables in this section present the continuity of accounts, by showing the opening and closing balances. A narrative description is provided for accounts reported in some tables. Such descriptions follow the same presentation order as their respective tables.

Table 5.1
Accounts payable and accrued liabilities
(in dollars)
  2025 2024
Other accounts payable and accrued liabilities, Table 5.2 68,392,173,477 79,894,571,485
Deferred revenues, Table 5.5 17,916,655,450 17,193,806,768
Amounts payable related to tax, Table 5.6 94,790,038,499 87,737,535,593
Provision for contingent liabilities 54,720,726,230 56,588,362,325
Environmental liabilities, Table 5.7 10,420,560,423 10,156,403,049
Asset retirement obligations, Table 5.9 13,484,791,974 12,486,206,160
Total 259,724,946,053 264,056,885,380

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