Recapitulation of external revenues by source
Public Accounts of Canada 2025 Volume II—Top of the page Navigation
- Previous page: Ministerial revenues
- Section 1: Table of contents: Section 1: Summary tables and Appendices
- Next page: Sales of goods and services
Table 4a reconciles total ministerial revenues (Table 4) with external revenues reported in Table 1 of this section and in the Consolidated Statement of Operations and Accumulated Deficit in Section 2 of Volume I. The reconciling items include the revenues from the consolidated specified purpose accounts, the accrual of accounts receivable and the adjustment of the Exchange Fund Account to recognize the international reserves held in the Account, the accrual and deferral of other revenues, the revenues of Crown corporations and other entities, tax credits and repayments and the elimination of internal revenues.
| Description | Total ministerial revenues | Consolidated specified purpose accounts | Accrual and other adjustments | Crown corporations and other entities | Tax credits and repayments | Internal revenuesLinks to footnote 1 in Table 4a | Total external revenues |
|---|---|---|---|---|---|---|---|
| Tax revenues | |||||||
| Income tax revenues | |||||||
| Personal | 200,075,558 | – | (negative 51,000) | – | 34,294,320 | – | 234,318,878 |
| Corporate | |||||||
| Corporate | 93,593,342 | – | – | – | 3,360,139 | – | 96,953,481 |
| Canada Emergency Wage Subsidy | 167,324 | – | – | – | (negative 167,324) | – | – |
| Canada Emergency Rent Subsidy | 56,358 | – | – | – | (negative 56,358) | – | – |
| Canada Recovery Hiring Program | 1,726 | – | – | – | (negative 1,726) | – | – |
| Tourism and Hospitality Recovery and Hardest-hit Business Recovery Programs | 34,304 | – | – | – | (negative 34,304) | – | – |
| Subtotal | 93,853,054 | – | – | – | 3,100,427 | – | 96,953,481 |
| Non-resident | 13,528,341 | – | – | – | – | – | 13,528,341 |
| Total | 307,456,953 | – | (negative 51,000) | – | 37,394,747 | – | 344,800,700 |
| Other taxes and duties | |||||||
| Goods and services tax | 52,502,806 | – | – | – | – | – | 52,502,806 |
| Energy taxes | |||||||
| Excise tax—Gasoline | 4,360,661 | – | – | – | – | – | 4,360,661 |
| Excise tax—Aviation gasoline and diesel fuel | 1,289,389 | – | – | – | – | – | 1,289,389 |
| Subtotal | 5,650,050 | – | – | – | – | – | 5,650,050 |
| Customs import duties | 6,263,907 | – | – | – | – | – | 6,263,907 |
| Other excise taxes and duties | |||||||
| Excise duties | 5,656,492 | – | – | – | – | – | 5,656,492 |
| Air travellers security charge | 1,159,157 | – | – | – | – | – | 1,159,157 |
| Miscellaneous excise taxes and duties | 671,582 | – | – | – | – | – | 671,582 |
| Subtotal | 7,487,231 | – | – | – | – | – | 7,487,231 |
| Total | 71,903,994 | – | – | – | – | – | 71,903,994 |
| Total tax revenues | 379,360,947 | – | (negative 51,000) | – | 37,394,747 | – | 416,704,694 |
| Employment insurance premiums | – | 32,104,423 | – | – | – | (negative 574,205) | 31,530,218 |
| Pollution pricing proceeds | 13,552,154 | – | (negative 336) | – | – | – | 13,551,818 |
| Other revenues | |||||||
| Crown corporations | |||||||
| Enterprise Crown corporations and other government business enterprises | |||||||
| Share of annual profit (loss) | 1,184,000 | – | – | 2,055,345 | – | – | 3,239,345 |
| Interest and other | 4,809,021 | – | – | – | – | – | 4,809,021 |
| Total | 5,993,021 | – | – | 2,055,345 | – | – | 8,048,366 |
| Net foreign exchange revenues and return on investments | |||||||
| Exchange Fund Account | 4,149,340 | – | – | – | – | – | 4,149,340 |
| International Monetary Fund | 193,557 | – | 277,489 | – | – | – | 471,046 |
| Other | 525,780 | – | (negative 443,879) | – | – | – | 81,901 |
| Total | 4,868,677 | – | (negative 166,390) | – | – | – | 4,702,287 |
| Return on investments | 1,333,779 | – | 471,381 | 260,843 | – | (negative 749) | 2,065,254 |
| Subtotal | 6,202,456 | – | 304,991 | 260,843 | – | (negative 749) | 6,767,541 |
| Other programs | |||||||
| Refunds of previous years' expenditures | 1,835,548 | – | (negative 1,835,548) | – | – | – | – |
| Sales of goods and services | |||||||
| Rights and privileges | 4,305,352 | – | (negative 726,226) | – | – | (negative 10,286) | 3,568,840 |
| Lease and use of public property | 1,747,072 | – | (negative 24,132) | 50,743 | – | (negative 778,903) | 994,780 |
| Services of a regulatory nature | 3,691,050 | – | (negative 38,348) | – | – | (negative 654,958) | 2,997,744 |
| Services of a non-regulatory nature | 6,697,090 | – | 1,404,164 | 614,243 | – | (negative 2,089,893) | 6,625,604 |
| Sales of goods and information products | 2,563,932 | – | 8,354 | 1,016,416 | – | (negative 2,464,418) | 1,124,284 |
| Other fees and charges | 2,470,602 | – | (negative 615,330) | 216,873 | – | (negative 1,584,142) | 488,003 |
| Subtotal | 21,475,098 | – | 8,482 | 1,898,275 | – | (negative 7,582,600) | 15,799,255 |
| Proceeds from the disposal of surplus Crown assets | 43,171 | – | (negative 38,248) | – | – | (negative 4,923) | – |
| Miscellaneous revenues | |||||||
| Interest and penalties | 14,783,343 | – | 1,489,889 | – | – | – | 16,273,232 |
| Other | 7,586,091 | (negative 288,267) | (negative 2,350,014) | 850,348 | – | (negative 3,522,137) | 2,276,021 |
| Total | 45,723,251 | (negative 288,267) | (negative 2,725,439) | 2,748,623 | – | (negative 11,109,660) | 34,348,508 |
| Total other revenues | 57,918,728 | (negative 288,267) | (negative 2,420,448) | 5,064,811 | – | (negative 11,110,409) | 49,164,415 |
| Total revenues | 450,831,829 | 31,816,156 | (negative 2,471,784) | 5,064,811 | 37,394,747 | (negative 11,684,614) | 510,951,145 |
Table 4a notesGeneral notes:
| |||||||
Public Accounts of Canada 2025 Volume II—Bottom of the page Navigation
- Previous page: Ministerial revenues
- Section 1: Table of contents: Section 1: Summary tables and Appendices
- Next page: Sales of goods and services
- Date modified: