4.2 Financial reporting accounts: Liabilities—Detailed for 2018 to 2019

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: Liabilities—Summary for 2018 to 2019

2
Liabilities
21
Current liabilities
211
Accounts payable
2111
Accounts payable regular
21111
Accounts payable ongoing
21112
Accrued salaries and wages
21113
Accrued liabilities

Note(s):

  • Accrued liabilities including payables which can be charged against the appropriation as per the PAYE policy. It excludes salary accruals that should be recorded using FRA 21112.
21115
Year end accrual-pending Budget Implementation Act
21117
Accrued interest payable on regular (trade) payables
21119
Other payables
2112
Unpaid payroll deductions
21121
Income taxes payable (to Government of Canada)
21122
Canada pension plan (CPP) payable
21123
Employment insurance (EI) payable
21124
Superannuation deducted

Note(s):

  • Deductions include those for Supplementary Death Benefits.
21125
Retirement compensation accounts deducted
21126
Other deductions payable to the Government of Canada
21127
Deductions payable to outside parties
21128
Departmental paylist deductions
21129
Other unpaid payroll deductions
2113
Accounts payable interdepartmental
21132
Other government departments (OGD) - Accounts payable

Description:

An account which records amounts owing to an OGD for the sale of goods and/or services rendered but the Interdepartmental Settlement (IS) has not been initiated. Month-end and year-end payables will be recorded using this Financial Reporting Account (FRA). It is comparable to the intercompany accounts payable in the private sector and will need to be eliminated by the Receiver General at a government-wide level for the purposes of consolidation. Its asset counterpart is the FRA 11242 Other government department (OGD) - Accounts receivable.

Note: This account should not be used as a suspense account for IS processing. Please refer to FRA 21615 for this purpose.

Note(s):

21134
Goods and services tax (GST) (including harmonized sales tax - HST) payable to Canada Revenue Agency (CRA)

Note(s):

  • GST payable to CCRA will be recorded in these accounts by departments.
21135
Interdepartmental settlement (IS) debits in transit to the Receiver General (for debtor initiated IS)

Note(s):

  • "I" indicator to be used with this account except for opening balance.
21136
Quebec sales tax (QST) payable to government departments

Department(s) specific:

  • 127 - Public Works and Government Services (Department of)
2114
Notes payable
21141
Notes payable to International Development Association

Department(s) specific:

  • 006 - Finance (Department of)
21142
Notes payable to development banks

Department(s) specific:

  • 005 - Foreign Affairs, Trade and Development (Department of)
21143
Notes payable to international financial institutions

Department(s) specific:

  • 005 - Foreign Affairs, Trade and Development (Department of)
21149
Notes payable to other international organizations and banks

Department(s) specific:

  • 006 - Finance (Department of)
2115
Other accounts payable
21151
Provincial sales tax, excluding harmonized sales tax (HST)
21152
Consolidated Crown corporations and other entities

Department(s) specific:

  • 097 - Receiver General
21153
Contractor's holdback
21154
Accrued interest payable on capital leases
21155
Amounts owing to banks under direct financing arrangements pursuant to the Canada Student Financial Assistance Act (CSFA)

Department(s) specific:

  • 014 - Employment and Social Development (Department of)
21156
Account payable to other levels of government (contra asset)

Department(s) specific:

  • 006 - Finance (Department of)
21157
Revaluation of foreign currency forward contract

Department(s) specific:

  • 006 - Finance (Department of)
21159
Other accounts payable

Description:

This account is only to be used where no other liability financial reporting account adequately characterizes the transaction.
2116
Accounts payable by Canada Revenue Agency (CRA) - Tax revenue

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
21161
Personal and non-residents tax payable account

Description:

Represents amounts payable by Canada Revenue Agency (CRA) to taxpayers for personal income tax, trust income tax, source deductions and non-resident taxes. It includes amounts payable as a result of tax assessed and amounts payable estimated by CRA which have not yet been assessed.

Department(s) specific:

  • 038 - Canada Border Services Agency - (Administered Activities)
  • 122 - Canada Revenue Agency - (Administered Activities)
21162
Corporate income taxes payable

Description:

Represents amounts payable by CRA to taxpayers for corporate income tax. It includes amounts payable as a result of tax assessed and amounts payable estimated by CRA which have not yet been assessed.

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
21163
Goods and services tax (GST)

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
21164
Accounts payable provincial sales tax

Department(s) specific:

  • 038 - Canada Border Services Agency - (Administered Activities)
  • 085 - Canada Border Services Agency
  • 122 - Canada Revenue Agency - (Administered Activities)
21165
Accounts payable Nova Scotia Worker Compensation

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
21166
Accounts payable to the Ministry of Revenue Quebec (MRQ) by Canada Revenue Agency (CRA)

Description:

Represents amounts payable by the Canada Revenue Agency (CRA) to the Ministry of Revenue Québec (MRQ) for taxes withheld at source by CRA from employees living in Québec but working outside Québec. It also includes amounts due to CRA from MRQ for taxes withheld at source by MRQ from employees living outside Québec but working in Québec. This account also includes the amount payable by CRA to MRQ for goods and services tax (GST) refund/rebate cheques issued by MRQ that have not been cashed by the taxpayer as CRA refunds MRQ only when the cheques were cashed by the taxpayer.

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
21167
Accounts payable to provinces - Other taxes

Department(s) specific:

  • 038 - Canada Border Services Agency - (Administered Activities)
  • 122 - Canada Revenue Agency - (Administered Activities)
21169
Other tax revenues payable

Department(s) specific:

  • 038 - Canada Border Services Agency - (Administered Activities)
  • 085 - Canada Border Services Agency
  • 122 - Canada Revenue Agency - (Administered Activities)
2117
Accounts payable - Tax revenue - Interdepartmental allocations
21171
Canada pension plan premiums payable to the Department of Social Development

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
21172
Employment insurance contributions payable to Human Resources and Skills Development (HRSD)

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
21173
Old age security overpayments payable to the Department of Social Development

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
21174
T1 (Individual) Provincial and Territorial Tax Collections Payable to Finance

Description:

Under the Federal-Provincial Fiscal Arrangements Act, the Government of Canada is empowered to enter into agreements with provincial and territorial governments, to collect income taxes on their behalf, and to make payments to them with respect to such taxes. The Government of Canada entered into agreements with provinces and territories (excluding Quebec) to collect individual and corporation income tax through Canada Revenue Agency (CRA). In turn, CRA transfers this money to the Department of Finance who will make the payment to the provinces and territories in equal monthly instalments. This account is used by CRA to pay to the Department of Finance the individual income tax collected. The Financial Reporting Account (FRA) 21177 is used for the corporate tax collected.

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
21175
Provincial Benefit Programs Payable to Canada Revenue Agency (CRA)

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
21176
Harmonized Sales Tax (HST) Payable to Finance (used by Canada Revenue Agency - CRA)

Department(s) specific:

  • 038 - Canada Border Services Agency - (Administered Activities)
  • 122 - Canada Revenue Agency - (Administered Activities)
21177
T2 (Corporate) Provincial and Territorial Tax Collections Payable to Finance

Description:

Under the Federal-Provincial Fiscal Arrangements Act, the Government of Canada is empowered to enter into agreements with provincial and territorial governments to collect income taxes on their behalf and to make payments to them with respect to such taxes. The Government of Canada entered into agreements with provinces and territories (excluding Quebec) to collect individual and corporation income tax through Canada Revenue Agency (CRA). In turn CRA transfers this money to the Department of Finance who will make the payment to the provinces and territories in equal monthly instalments. This account is used by CRA to pay to the Department of Finance the corporate income tax collected. The Financial Reporting Account (FRA) 21174 is used for the individual tax collected.

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
21179
Other Payables

Department(s) specific:

  • 038 - Canada Border Services Agency - (Administered Activities)
  • 085 - Canada Border Services Agency
  • 122 - Canada Revenue Agency - (Administered Activities)
212
Interest and Matured Debt
2121
Matured Debt
21211
Marketable Bonds

Department(s) specific:

  • 006 - Finance (Department of)
21212
Canada Savings Bonds

Department(s) specific:

  • 006 - Finance (Department of)
21213
Treasury Bills

Department(s) specific:

  • 006 - Finance (Department of)
21214
Matured Debt in Foreign Currencies

Department(s) specific:

  • 006 - Finance (Department of)
2122
Interest Due on Unmatured Debt
21221
Interest Due

Department(s) specific:

  • 006 - Finance (Department of)
21222
Compound Interest on Canada Savings Bonds

Department(s) specific:

  • 006 - Finance (Department of)
21223
Interest Due on Coupons

Department(s) specific:

  • 006 - Finance (Department of)
2123
Interest Accrued on Unmatured Debt
21231
Interest Accrued on Marketable Bonds

Department(s) specific:

  • 006 - Finance (Department of)
21232
Interest Accrued on Canada Savings Bonds

Department(s) specific:

  • 006 - Finance (Department of)
21233
Interest Accrued on Special Non-Marketable Bonds Issued to Canada Pension Plan (CPP) Investment Fund

Department(s) specific:

  • 006 - Finance (Department of)
21234
Interest Accrued on Unmatured Debt in Foreign Funds

Department(s) specific:

  • 006 - Finance (Department of)
21235
Interest Accrued on Other Liabilities

Department(s) specific:

  • 006 - Finance (Department of)
21236
Interest Accrued for Promissory Notes

Department(s) specific:

  • 006 - Finance (Department of)
21237
Interest Accrued for Medical Equipment Trust

Department(s) specific:

  • 006 - Finance (Department of)
213
Current Portion of Long-Term Debt
2131
Unmatured Debt in Canadian Currency
21311
Marketable Bonds

Department(s) specific:

  • 006 - Finance (Department of)
21312
Canada Savings Bonds

Department(s) specific:

  • 006 - Finance (Department of)
21313
Treasury Bills

Department(s) specific:

  • 006 - Finance (Department of)
2132
Unmatured Debt in Foreign Currency
21321
Marketable Bonds

Department(s) specific:

  • 006 - Finance (Department of)
214
Allowances
2141
Allowance for Employee Benefits

Note(s):

  • Accounting requirements to be done by departments unless otherwise specified for an individual account.
21410
Allowance for Maternity/Parental Leave

Department(s) specific:

  • 097 - Receiver General
21411
Allowance for Vacation Pay
21412
Allowance for Termination Benefits - Work Force Adjustment

Department(s) specific:

  • 097 - Receiver General
21413
Allowance for Retroactive Salaries
21414
Allowance for time-off in lieu
21415
Allowance for severance benefits - Departments
21416
Allowance for Termination Benefits - Departments
21417
Allowance for Other Employee Benefits
21418
Consolidated Crown Corporations and Other Entities

Department(s) specific:

  • 097 - Receiver General
21419
Allowance for Sick Leave Benefit Plan - Departments

Department(s) specific:

  • 130 - Canada Revenue Agency
2142
Allowance for Borrowings of Crown Corporations
21421
Total Borrowings of Agent Enterprise Crown Corporations

Department(s) specific:

  • 006 - Finance (Department of)
  • 097 - Receiver General
21422
Borrowings of Agent Enterprise Crown Corporations Expected to be Repaid

Department(s) specific:

  • 097 - Receiver General
21423
Total Borrowings of Consolidated Crown Corporations

Department(s) specific:

  • 097 - Receiver General
21424
Borrowings of Consolidated Crown Corporations Expected to be Repaid

Department(s) specific:

  • 097 - Receiver General
2143
Other Allowances
21431
Allowance for Accrued Items
21432
Allowance for Loan Guarantees

Department(s) specific:

  • 001 - Agriculture and Agri-Food (Department of)
  • 005 - Foreign Affairs, Trade and Development (Department of)
  • 006 - Finance (Department of)
  • 014 - Employment and Social Development (Department of)
  • 023 - Atlantic Canada Opportunities Agency
  • 033 - Industry (Department of)
  • 042 - Indian Affairs and Northern Development (Department of)
  • 097 - Receiver General
  • 123 - Export Development Canada (Crown Corporation)
21433
Allowance for claims and pending and threatened litigations

Description:

This account is used to record an allowance for contingent liabilities related to claims and pending and threatened litigation only.
2144
Allowances for Other Valuation Amounts

Department(s) specific:

  • 097 - Receiver General
21441
Income Tax Refunds

Department(s) specific:

  • 097 - Receiver General
21442
Petroleum Industry Refunds

Department(s) specific:

  • 097 - Receiver General
21443
Harmonized Sales Tax (HST) Payable to Provinces

Department(s) specific:

  • 097 - Receiver General
215
Other Current Liabilities
2151
Deferred Revenues
21510
Deferred Revenues
21511
Lease Inducement

Description:

Lease inducements are incentives offered by a lessor for a lessee to enter into a lease. The incentive may include an up-front cash payment to the lessee, a rent free period or a contribution to certain lessee costs such as leasehold improvements or relocation costs.
216
Suspense Accounts
2161
General Suspense Accounts
21611
General Suspense Accounts

Description:

The general suspense account is to be used by departments to temporarily record the receipt of money received from a third party (i.e., parties outside the Government of Canada accounting entity) for which there is not enough information available, to post the transaction to the proper account. The remitter must be contacted immediately to identify the intended purpose for which the funds were provided. Amounts in suspense accounts are to be cleared to the appropriate accounts as soon as information relevant to their ultimate disposition becomes available. At year end the balance remaining in the general suspense account is to only represent transactions for which the appropriate accounting remains uncertain.
21612
Intradepartmental Clearing Account

Description:

This account is to be used to report transactions between separate authorities within a department (including those involving revolving funds). The total amounts of the debits and credits coded to this account are to zero out each month within each department.
21613
Garnisheed Salaries
21614
Family Orders
21615
Undistributed/Unmatched IS Suspense

Description:

This account includes all interdepartmental settlement (IS) transactions payments (payables) and receipts (receivables) for which the ultimate accounting is not known at the time the IS is received and recorded in a Departmental Financial Management System (DFMS). This account is to be used by departments to temporarily record the receipt of an IS until the correct accounting is determined and the final accounting processed. The items in this account should be cleared on an on-going basis. Authority code B420 is to be used with this FRA.

Note(s):

  • The balance in this account must be zero at year-end.
  • "I" indicator only is to be used with this account.
2162
Special Suspense Accounts
21621
Other Government Department (OGD) Suspense

Description:

Note: Under no circumstances can the balance of this FRA be transferred to the next fiscal year. The balance at year end must be brought to zero. (Reference: Appendix 12 of chapter 14 of the Receiver General Manual)
21622
Public Service Superannuation Act (PSSA) / Supplementary Retirements Benefit Account (SRBA) Suspense Clearing
21623
Unclaimed Cheque Suspense
21624
Interdepartmental Settlement Suspense

Department(s) specific:

  • 097 - Receiver General
21625
Contributed Capital Suspense
21626
Reallocation of Internal/External Codes for Interdepartmental Settlement (IS) Transactions

Description:

The account is used for interdepartmental settlement (IS) transactions which involve the transfer of an original external transaction from one Department (Dept) to another Dept. This account is needed because all transactions processed through the Standard Payment System (SPS) as an IS are required to be identified with the "I" indicator.
21627
Suspense for Proceeds from Asset Sales

Note(s):

  • Account required by some cluster groups for systems purposes.
22
Pension Accounts
221
Canada Pension Plan (CPP)
2211
Canada Pension Plan Account
22110
Canada Pension Plan Account - Cumulative Funds under Administration

Department(s) specific:

  • 014 - Employment and Social Development (Department of)
22111
Canada Pension Plan (CPP) - Cumulative Transfers to CPP Investment Board

Department(s) specific:

  • 014 - Employment and Social Development (Department of)
2212
Securities Held by Canada Pension Plan (CPP) Investment Fund
22121
Provincial and Territorial Bonds Held by Canada Pension Plan (CPP) Investment Fund

Department(s) specific:

  • 014 - Employment and Social Development (Department of)
22123
Investments of the Government of Canada

Department(s) specific:

  • 014 - Employment and Social Development (Department of)
2213
Canada Pension Plan (CPP) Short Term Investments Held
22130
Canada Pension Plan - Short Term Investments Held

Department(s) specific:

  • 014 - Employment and Social Development (Department of)
222
Public Sector Pensions

Note(s):

  • Additional information for the pension accounts is in the class objects.
2221
Public Service Pensions
22211
Public Service Superannuation Account

Department(s) specific:

  • 087 - Public Service Superannuation
22212
Public Service Superannuation Investment Fund

Department(s) specific:

  • 087 - Public Service Superannuation
22213
Public Service Pension Fund

Department(s) specific:

  • 087 - Public Service Superannuation
2222
Canadian Forces Pensions
22221
Canadian Forces Superannuation Account

Department(s) specific:

  • 018 - National Defence (Department of)
22222
Canadian Forces Superannuation Investment Fund

Department(s) specific:

  • 018 - National Defence (Department of)
22223
Canadian Forces Pension Fund

Department(s) specific:

  • 018 - National Defence (Department of)
22224
Reserve Force Pension Fund

Department(s) specific:

  • 018 - National Defence (Department of)
2223
Royal Canadian Mounted Police (RCMP) Pensions
22231
Royal Canadian Mounted Police (RCMP) Superannuation Account

Department(s) specific:

  • 030 - Royal Canadian Mounted Police
22232
Royal Canadian Mounted Police (RCMP) Superannuation Investment Fund

Department(s) specific:

  • 030 - Royal Canadian Mounted Police
22233
Royal Canadian Mounted Police (RCMP) Pension Fund

Department(s) specific:

  • 030 - Royal Canadian Mounted Police
2224
Members of Parliament Retiring Allowances Accounts
22241
Members of Parliament Retiring Allowances Account (House of Commons)

Department(s) specific:

  • 067 - House of Commons
22242
Senators Retiring Allowances Accounts

Department(s) specific:

  • 009 - Senate
2225
Members of Parliament Retirement Compensation Arrangements (RCA) Account
22251
Retirement Compensation Arrangements (RCA) Account - House of Commons

Department(s) specific:

  • 067 - House of Commons
22252
Retirement Compensation Arrangements (RCA) - House of Commons - Cumulative Tax Withheld Recoverable

Department(s) specific:

  • 067 - House of Commons
22255
Retirement Compensation Arrangements (RCA) Account - Senate

Department(s) specific:

  • 009 - Senate
22256
Retirement Compensation Arrangements (RCA) Account - Senate - Cumulative Tax Withheld Recoverable

Department(s) specific:

  • 009 - Senate
223
Retirement Compensation Arrangements Account (RCA)
2231
Retirement Compensation Arrangements (RCA) Account No. 1 - Public Servants
22311
Retirement Compensation Arrangements (RCA) No. 1 - Public Servants General Account

Department(s) specific:

  • 087 - Public Service Superannuation
22312
Retirement Compensation Arrangements (RCA) No. 1 - Public Servants Cumulative Tax Withheld Recoverable

Department(s) specific:

  • 087 - Public Service Superannuation
2232
Retirement Compensation Arrangements (RCA) Account No. 1 - National Defence
22321
Retirement Compensation Arrangements (RCA) Account No. 1 - National Defence General Account

Department(s) specific:

  • 018 - National Defence (Department of)
22322
Retirement Compensation Arrangements (RCA) Account No. 1 - National Defence Cumulative Tax Withheld Recoverable

Department(s) specific:

  • 018 - National Defence (Department of)
2233
Retirement Compensation Arrangements (RCA) Account No. 1 - Royal Canadian Mounted Police (RCMP)
22331
Retirement Compensation Arrangements (RCA) Account No. 1 - Royal Canadian Mounted Police (RCMP) - General Account

Department(s) specific:

  • 030 - Royal Canadian Mounted Police
22332
Retirement Compensation Arrangements (RCA) No. 1 - Royal Canadian Mounted Police (RCMP) - Cumulative Tax Withheld Recoverable

Department(s) specific:

  • 030 - Royal Canadian Mounted Police
2234
Retirement Compensation Arrangements (RCA) Account No. 2 - Public Servants
22341
Retirement Compensation Arrangements (RCA) No. 2 - Public Servants General Account

Department(s) specific:

  • 087 - Public Service Superannuation
22342
Retirement Compensation Arrangements (RCA) No. 2 - Public Servants - Cumulative Tax Remitted Recoverable

Department(s) specific:

  • 087 - Public Service Superannuation
224
Other Public Sector Pension Accounts
2241
Supplementary Retirements Benefit Account (SRBA)
22412
Supplementary Retirements Benefit Account (SRBA) - Judges

Department(s) specific:

  • 013 - Justice (Department of)
  • 051 - Office of the Commissioner for Federal Judicial Affairs
  • 080 - Registrar of the Supreme Court of Canada
  • 087 - Public Service Superannuation
22413
Supplementary Retirements Benefit Account (SRBA) - Lieutenant Governors (LGSA)

Department(s) specific:

  • 087 - Public Service Superannuation
  • 135 - Canadian Heritage (Department of)
22414
Supplementary Retirements Benefit Account (SRBA) - Diplomatic DSSSA

Department(s) specific:

  • 005 - Foreign Affairs, Trade and Development (Department of)
  • 087 - Public Service Superannuation
22415
Supplementary Retirements Benefit Account (SRBA) - Parliament

Department(s) specific:

  • 067 - House of Commons
  • 087 - Public Service Superannuation
22416
Supplementary Retirements Benefit Account (SRBA) - Royal Canadian Mounted Police Pension Continuation Act

Department(s) specific:

  • 030 - Royal Canadian Mounted Police
  • 087 - Public Service Superannuation
22417
Supplementary Retirements Benefit Account (SRBA) - Defence Service Pension Continuation Act

Department(s) specific:

  • 018 - National Defence (Department of)
  • 087 - Public Service Superannuation
2242
Pension Liabilities Under Other Superannuation Acts
22422
Judges Act - Pension Liability

Department(s) specific:

  • 056 - Treasury Board Secretariat
22423
Lieutenant Governors Superannuation Act - Pension Liability

Department(s) specific:

  • 056 - Treasury Board Secretariat
22424
Diplomatic Services Superannuation Act - Pension Liability

Department(s) specific:

  • 056 - Treasury Board Secretariat
22426
Royal Canadian Mounted Police Continuation Act - Pension Liability

Department(s) specific:

  • 056 - Treasury Board Secretariat
22427
Defence Services Pension Continuation Act - Pension Liability

Department(s) specific:

  • 056 - Treasury Board Secretariat
22429
Other Pension Liabilities

Department(s) specific:

  • 056 - Treasury Board Secretariat
225
Allowance for Pension Adjustments

Note(s):

  • Details for these accounts are in the Authority code.
2251
Allowance for Pension Adjustments General Accounts
22511
Public Service Superannuation Account (PSSA) - Allowance for Pension Adjustments

Department(s) specific:

  • 056 - Treasury Board Secretariat
22512
Canadian Forces Superannuation Act (CFSA) - Allowance for Pension Adjustments

Department(s) specific:

  • 056 - Treasury Board Secretariat
22513
Royal Canadian Mounted Police Superannuation Account - Allowance for Pension Adjustments

Department(s) specific:

  • 056 - Treasury Board Secretariat
22514
Members of Parliament Retiring Allowances Account - Allowance for Pension Adjustments

Department(s) specific:

  • 056 - Treasury Board Secretariat
22515
Members of Parliament(MP) Retirement Compensation Arrangements (RCA) - Allowance for Pension Adjustments

Department(s) specific:

  • 056 - Treasury Board Secretariat
22516
Public Service Pension Fund - Allowance for Pension Adjustments

Department(s) specific:

  • 056 - Treasury Board Secretariat
22517
Canadian Forces (CF) Pension Fund - Allowance for Pension Adjustments

Department(s) specific:

  • 056 - Treasury Board Secretariat
22518
Royal Canadian Mounted Police (RCMP) Pension Fund - Allowance for Pension Adjustments

Department(s) specific:

  • 056 - Treasury Board Secretariat
22519
Reserve Force Pension Fund - Allowance for Pension Adjustments

Department(s) specific:

  • 056 - Treasury Board Secretariat
  • 097 - Receiver General
2252
Allowance for Pension Adjustments - Retirement Compensation Arrangements (RCA) Accounts
22521
Retirement Compensation Arrangements (RCA) No. 1 - Public Servants - Allowance for Pension Adjustments

Department(s) specific:

  • 056 - Treasury Board Secretariat
22522
Retirement Compensation Arrangements (RCA) No. 1 - National Defence - Allowance for Pension Adjustments

Department(s) specific:

  • 056 - Treasury Board Secretariat
22523
Retirement Compensation Arrangements (RCA) No. 1 - Royal Canadian Mounted Police - Allowance for Pension Adjustments

Department(s) specific:

  • 056 - Treasury Board Secretariat
22524
Retirement Compensation Arrangements (RCA) No. 2 - Public Servants - Allowance for Pension Adjustments

Department(s) specific:

  • 056 - Treasury Board Secretariat
2253
Allowance for Pension Adjustments - Supplementary Retirements Benefit Account (SRBA)
22532
Supplementary Retirements Benefit Account (SRBA) - Judges Allowance for Pension Adjustments

Department(s) specific:

  • 056 - Treasury Board Secretariat
22533
Supplementary Retirements Benefit Account (SRBA) - Lieutenant Governors (LGSA) - Allowance for Pension Adjustments

Department(s) specific:

  • 056 - Treasury Board Secretariat
22534
Supplementary Retirements Benefit Account (SRBA) - Diplomatic DSSSA - Allowance for Pension Adjustments

Department(s) specific:

  • 056 - Treasury Board Secretariat
22535
Supplementary Retirements Benefit Account (SRBA) - Parliament - Allowance for Pension Adjustments

Department(s) specific:

  • 056 - Treasury Board Secretariat
22536
Supplementary Retirements Benefit Account (SRBA) - RCMP Continuation Act Allowance for Pension Adjustments

Department(s) specific:

  • 056 - Treasury Board Secretariat
22537
Supplementary Retirements Benefit Account (SRBA) - Defence Service Pension Continuation Act Allowance for Pension Adjustments

Department(s) specific:

  • 056 - Treasury Board Secretariat
2254
Allowance for Pension Adjustments - Other Accounts
22549
Other Pension Accounts-Allowance for Pension Adjustments

Department(s) specific:

  • 056 - Treasury Board Secretariat
2255
Consolidated Crown Corporations' Pension Liabilities
22551
Consolidated Crown Corporations' Funded Pension Liabilities

Department(s) specific:

  • 097 - Receiver General
22552
Consolidated Crown corporations' Unfunded Pension Liabilities

Department(s) specific:

  • 097 - Receiver General
226
Insurance, Death Benefit and Other Pension Accounts
2261
Insurance Accounts
22611
Civil Service Insurance Fund

Department(s) specific:

  • 014 - Employment and Social Development (Department of)
22612
Veterans Insurance Fund

Department(s) specific:

  • 021 - Veterans Affairs (Department of)
22613
Insurance Company Liquidation Accounts

Department(s) specific:

  • 011 - Office of the Superintendent of Financial Institutions
22614
Returned Soldiers Insurance Fund

Department(s) specific:

  • 021 - Veterans Affairs (Department of)
22618
Insurance Company Liquidation Contra Account

Department(s) specific:

  • 011 - Office of the Superintendent of Financial Institutions
22619
Other Insurance Accounts
2262
Death Benefit Accounts
22621
Public Service Death Benefit Account

Department(s) specific:

  • 087 - Public Service Superannuation
22622
Regular Forces Death Benefit Account

Department(s) specific:

  • 018 - National Defence (Department of)
22629
Other Death Benefit Accounts
2263
Other Pension Accounts
22631
Royal Canadian Mounted Police (RCMP) - Dependents Pension Fund

Department(s) specific:

  • 030 - Royal Canadian Mounted Police
22632
Locally Engaged Contributory Pension Account

Department(s) specific:

  • 005 - Foreign Affairs, Trade and Development (Department of)
  • 056 - Treasury Board Secretariat
22633
Annuity Agent Pension Account

Department(s) specific:

  • 014 - Employment and Social Development (Department of)
22639
Other Pension Accounts
227
Other Employee Future Benefits

Description:

Other Employee Future Benefits are earned by active employees and expected to be provided to them when they are no longer providing active service either on a temporary or permanent basis. Other Employee Future Benefits include the following benefits: Other Retirement benefits and Post-employment benefits.

Department(s) specific:

  • 097 - Receiver General
2271
Other Retirement Benefits

Description:

Other Retirement Benefits are benefits, other than pension benefits, which the government is expected to provide after retirement to employees and their beneficiaries. These benefits include health care and dental benefits, provided to employees after retirement.

Department(s) specific:

  • 097 - Receiver General
22711
Health Care Plan Liability

Department(s) specific:

  • 097 - Receiver General
22712
Dental Plan Liability

Department(s) specific:

  • 097 - Receiver General
2272
Post-Employment Benefits and Compensated Absences

Description:

Post-employment benefits are expected to be provided after employment but before retirement to employees and their beneficiaries. These benefits include termination benefits, workers' compensation, veteran's benefits and sick leave.

Department(s) specific:

  • 097 - Receiver General
22721
Severance Benefits Liability

Department(s) specific:

  • 097 - Receiver General
22722
Workers' Compensation Liability

Department(s) specific:

  • 097 - Receiver General
22725
Veterans' Benefits Liability

Department(s) specific:

  • 097 - Receiver General
22726
RCMP Benefits Liability

Department(s) specific:

  • 097 - Receiver General
22727
Sick Leave Benefit Plan Liability

Department(s) specific:

  • 097 - Receiver General
22728
Early retirement, severance and other benefits liability for former Cape Breton Development Corporation employees

Department(s) specific:

  • 097 - Receiver General
2273
Consolidated Crown corporations' other employee future benefit liabilities
22731
Consolidated Crown Corporations' Other Employee Future Benefit Liabilities

Department(s) specific:

  • 097 - Receiver General
23
Specified Purpose and Other Liability Accounts
231
Government Annuities Account
2311
Government Annuities Account
23110
Government Annuities Account

Department(s) specific:

  • 014 - Employment and Social Development (Department of)
23111
Allowance for adjustments - Government Annuities Account

Department(s) specific:

  • 014 - Employment and Social Development (Department of)
232
Deposit and Trust Accounts

Note(s):

  • Details for these accounts are in the Authority code.
2321
Deposit Accounts
23211
Guarantee Deposits Accounts
23212
Seized Property Cash
23213
Other Deposit Accounts
23214
Securities Held in Trust Deposit Accounts (Contra)
23216
SWAPs Collateral Deposit

Department(s) specific:

  • 006 - Finance (Department of)
23217
Canadian Dairy Commission Account

Department(s) specific:

  • 134 - Canadian Dairy Commission
23218
Canada Development Investment Corporation Holdback

Department(s) specific:

  • 006 - Finance (Department of)
23219
Other Consolidated Crown Corporation Deposit Accounts
2322
Trust Accounts
23221
Indian Band Funds

Department(s) specific:

  • 042 - Indian Affairs and Northern Development (Department of)
23222
Indian Savings Accounts

Department(s) specific:

  • 042 - Indian Affairs and Northern Development (Department of)
23223
Other Trust Accounts
23224
Securities Held in Trust - Other Trust Accounts (Contra)
23225
Indian Estates Account

Department(s) specific:

  • 042 - Indian Affairs and Northern Development (Department of)
23226
Indian Moneys Suspense Account

Department(s) specific:

  • 042 - Indian Affairs and Northern Development (Department of)
23229
Consolidated Crown Corporation Trust Accounts

Department(s) specific:

  • 006 - Finance (Department of)
2323
Contractor Security Deposits
23231
Contractor Security Deposits Held in Trust - Bonds
23232
Contractor Security Deposits - Cash and Cheques
23233
Contractor Security Deposits Held in Trust - Certified Cheques
23234
Securities Held in Trust Contractor Deposits Bonds (Contra)
23235
Securities Held in Trust Contractor Deposits Certified Cheques (Contra)
233
Provincial and First Nations Tax Collection Agreements Accounts

Note(s):

  • Last digit in the account numbers identifies the relevant calendar year.
2331
Provincial Tax Collection Agreements Accounts - Personal Income Taxes
23310
Personal Income Taxes - Calendar Year 2010

Department(s) specific:

  • 006 - Finance (Department of)
23311
Personal Income Taxes - Calendar Year 2011

Department(s) specific:

  • 006 - Finance (Department of)
23312
Personal Income Taxes - Calendar Year 2012

Department(s) specific:

  • 006 - Finance (Department of)
23313
Personal Income Taxes - Calendar Year 2013

Department(s) specific:

  • 006 - Finance (Department of)
23314
Personal Income Taxes - Calendar Year 2014

Department(s) specific:

  • 006 - Finance (Department of)
23315
Personal Income Taxes - Calendar Year 2015

Department(s) specific:

  • 006 - Finance (Department of)
23316
Personal Income Taxes - Calendar Year 2016

Department(s) specific:

  • 006 - Finance (Department of)
23317
Personal Income Taxes - Calendar Year 2017

Department(s) specific:

  • 006 - Finance (Department of)
23318
Personal Income Taxes - Calendar Year 2018

Department(s) specific:

  • 006 - Finance (Department of)
23319
Personal Income Taxes - Calendar Year 2009

Department(s) specific:

  • 006 - Finance (Department of)
2332
Provincial Tax Collection Agreements Accounts - Corporate Income Taxes
23320
Corporate Income Taxes - Calendar Year 2010

Department(s) specific:

  • 006 - Finance (Department of)
23321
Corporate Income Taxes - Calendar Year 2011

Department(s) specific:

  • 006 - Finance (Department of)
23322
Corporate Income Taxes - Calendar Year 2012

Department(s) specific:

  • 006 - Finance (Department of)
23323
Corporate Income Taxes - Calendar Year 2013

Department(s) specific:

  • 006 - Finance (Department of)
23324
Corporate Income Taxes - Calendar Year 2014

Department(s) specific:

  • 006 - Finance (Department of)
23325
Corporate Income Taxes - Calendar Year 2015

Department(s) specific:

  • 006 - Finance (Department of)
23326
Corporate Income Taxes - Calendar Year 2016

Department(s) specific:

  • 006 - Finance (Department of)
23327
Corporate Income Taxes - Calendar Year 2017

Department(s) specific:

  • 006 - Finance (Department of)
23328
Corporate Income Taxes - Calendar Year 2018

Department(s) specific:

  • 006 - Finance (Department of)
23329
Corporate Income Taxes - Calendar Year 2009

Department(s) specific:

  • 006 - Finance (Department of)
2333
Provincial Tax Collection Agreements Accounts - Harmonized Sales Taxes
23330
Harmonized Sales Tax - Calendar Year 2010

Department(s) specific:

  • 006 - Finance (Department of)
23331
Harmonized Sales Tax - Calendar Year 2011

Department(s) specific:

  • 006 - Finance (Department of)
23332
Harmonized Sales Tax - Calendar Year 2012

Department(s) specific:

  • 006 - Finance (Department of)
23333
Harmonized Sales Tax - Calendar Year 2013

Department(s) specific:

  • 006 - Finance (Department of)
23334
Harmonized Sales Tax - Calendar Year 2014

Department(s) specific:

  • 006 - Finance (Department of)
23335
Harmonized Sales Tax - Calendar Year 2015

Department(s) specific:

  • 006 - Finance (Department of)
23336
Harmonized Sales Tax - Calendar Year 2016

Department(s) specific:

  • 006 - Finance (Department of)
23337
Harmonized Sales Tax - Calendar Year 2017

Department(s) specific:

  • 006 - Finance (Department of)
23338
Harmonized Sales Tax - Calendar Year 2018

Department(s) specific:

  • 006 - Finance (Department of)
23339
Harmonized Sales Tax - Calendar Year 2009

Department(s) specific:

  • 006 - Finance (Department of)
2334
First Nations Tax Agreement Accounts
23340
Excise Taxes - Calendar Year 2010

Department(s) specific:

  • 006 - Finance (Department of)
23341
Excise Taxes - Calendar Year 2011

Department(s) specific:

  • 006 - Finance (Department of)
23342
Excise Taxes - Calendar Year 2012

Department(s) specific:

  • 006 - Finance (Department of)
23343
Excise Taxes - Calendar Year 2013

Department(s) specific:

  • 006 - Finance (Department of)
23344
Excise Taxes - Calendar Year 2014

Department(s) specific:

  • 006 - Finance (Department of)
23345
Excise Taxes - Calendar Year 2015

Department(s) specific:

  • 006 - Finance (Department of)
23346
Excise Taxes - Calendar Year 2016

Department(s) specific:

  • 006 - Finance (Department of)
23347
Excise Taxes - Calendar Year 2017

Department(s) specific:

  • 006 - Finance (Department of)
23348
Excise Taxes - Calendar Year 2018

Department(s) specific:

  • 006 - Finance (Department of)
23349
Excise Taxes - Calendar Year 2009

Department(s) specific:

  • 006 - Finance (Department of)
2335
First Nation Goods and Services Tax (FNGST)
23350
First Nation Goods and Services Tax - Calendar Year 2010

Description:

The tax attributable to a first nation comes from an administration agreement in respect of a first nation law of a particular first nation. It provides for payments by the Government of Canada to the particular first nation in respect of that law based on an estimate for each calendar year of a total of amounts defined in section 5 (1)(a) of the Budget Implementation Act, 2003.

Department(s) specific:

  • 006 - Finance (Department of)
23351
First Nation Goods and Services Tax - Calendar Year 2011

Description:

The tax attributable to a first nation comes from an administration agreement in respect of a first nation law of a particular first nation. It provides for payments by the Government of Canada to the particular first nation in respect of that law based on an estimate for each calendar year of a total of amounts defined in section 5 (1)(a) of the Budget Implementation Act, 2003.

Department(s) specific:

  • 006 - Finance (Department of)
23352
First Nation Goods and Services Tax - Calendar Year 2012

Description:

The tax attributable to a first nation comes from an administration agreement in respect of a first nation law of a particular first nation. It provides for payments by the Government of Canada to the particular first nation in respect of that law based on an estimate for each calendar year of a total of amounts defined in section 5 (1)(a) of the Budget Implementation Act, 2003.

Department(s) specific:

  • 006 - Finance (Department of)
23353
First Nation Goods and Services Tax - Calendar Year 2013

Description:

The tax attributable to a first nation comes from an administration agreement in respect of a first nation law of a particular first nation. It provides for payments by the Government of Canada to the particular first nation in respect of that law based on an estimate for each calendar year of a total of amounts defined in section 5 (1)(a) of the Budget Implementation Act, 2003.

Department(s) specific:

  • 006 - Finance (Department of)
23354
First Nation Goods and Services Tax - Calendar Year 2014

Description:

The tax attributable to a first nation comes from an administration agreement in respect of a first nation law of a particular first nation. It provides for payments by the Government of Canada to the particular first nation in respect of that law based on an estimate for each calendar year of a total of amounts defined in section 5 (1)(a) of the Budget Implementation Act, 2003.

Department(s) specific:

  • 006 - Finance (Department of)
23355
First Nation Goods and Services Tax - Calendar Year 2015

Description:

The tax attributable to a first nation comes from an administration agreement in respect of a first nation law of a particular first nation. It provides for payments by the Government of Canada to the particular first nation in respect of that law based on an estimate for each calendar year of a total of amounts defined in section 5 (1)(a) of the Budget Implementation Act, 2003.

Department(s) specific:

  • 006 - Finance (Department of)
23356
First Nation Goods and Services Tax - Calendar Year 2016

Description:

The tax attributable to a first nation comes from an administration agreement in respect of a first nation law of a particular first nation. It provides for payments by the Government of Canada to the particular first nation in respect of that law based on an estimate for each calendar year of a total of amounts defined in section 5 (1)(a) of the Budget Implementation Act, 2003.

Department(s) specific:

  • 006 - Finance (Department of)
23357
First Nation Goods and Services Tax - Calendar Year 2017

Description:

The tax attributable to a first nation comes from an administration agreement in respect of a first nation law of a particular first nation. It provides for payments by the Government of Canada to the particular first nation in respect of that law based on an estimate for each calendar year of a total of amounts defined in section 5 (1)(a) of the Budget Implementation Act, 2003.

Department(s) specific:

  • 006 - Finance (Department of)
23358
First Nation Goods and Services Tax - Calendar Year 2018

Description:

The tax attributable to a first nation comes from an administration agreement in respect of a first nation law of a particular first nation. It provides for payments by the Government of Canada to the particular first nation in respect of that law based on an estimate for each calendar year of a total of amounts defined in section 5 (1)(a) of the Budget Implementation Act, 2003.

Department(s) specific:

  • 006 - Finance (Department of)
23359
First Nation Goods and Services Tax - Calendar Year 2009

Description:

The tax attributable to a first nation comes from an administration agreement in respect of a first nation law of a particular first nation. It provides for payments by the Government of Canada to the particular first nation in respect of that law based on an estimate for each calendar year of a total of amounts defined in section 5 (1)(a) of the Budget Implementation Act, 2003.

Department(s) specific:

  • 006 - Finance (Department of)
234
Other
2341
Major Accounts
23411
Payments in regard to Indian Land Claims

Department(s) specific:

  • 042 - Indian Affairs and Northern Development (Department of)
23413
Net Income Stabilization Account

Department(s) specific:

  • 001 - Agriculture and Agri-Food (Department of)
23414
National Defence - Foreign Governments

Description:

This account is used by National Defense to record funds received from foreign governments, to cover expenditures to be made on their behalf, in accordance with the provisions of agreements with the Government of Canada.

Department(s) specific:

  • 018 - National Defence (Department of)
23415
Communications Security Establishment - Foreign Governments

Description:

This account is used by Communications Security Establishment to record funds received from foreign governments, to cover expenditures to be made on their behalf, in accordance with the provisions of agreements with the Government of Canada.

Department(s) specific:

  • 165 - Communications Security Establishment
23418
Funds on Deposit for Military Purchases

Department(s) specific:

  • 097 - Receiver General
23419
Securities Held in Trust for Funds on Deposit for Military Purchases (Contra)

Department(s) specific:

  • 097 - Receiver General
2343
Consolidated Crown Corporations
23431
Telefilm Canada - Advance Account

Department(s) specific:

  • 037 - Telefilm Canada
23439
Other Consolidated Crown Corporations

Department(s) specific:

  • 097 - Receiver General
2344
Other Specified Purpose Accounts
23441
Other Specified Purpose Accounts
23442
Other Specified Purpose Accounts (Contra)
2345
Deferred Revenue - Specified Purpose Accounts
23451
Deferred Revenue - Specified Purpose Accounts
24
Other Long-Term Liabilities
241
Accounts Payable for more than One Year
2411
Long-Term Accounts Payable
24111
Contractors Holdbacks
24112
Future Asset Restoration Liability
24113
Year-end Accruals - Disaster Financial Assistance

Department(s) specific:

  • 088 - Public Safety and Emergency Preparedness (Department of)
24114
Liability for settled claims

Department(s) specific:

  • 042 - Indian Affairs and Northern Development (Department of)
24119
Other Accounts Payable (to be defined)
2414
Environmental Liabilities
24141
Remediation Liabilities
24142
Expected Recoveries (Contra account for Remediation Liabilities)
24149
Other environmental liabilities

Department(s) specific:

  • 018 - National Defence (Department of)
242
Capital Leases
2421
Capital Leases - Land, Buildings and Works
24211
Capital Leases - Land
24212
Capital Leases - Buildings
24213
Capital Leases - Works and Infrastructure
2422
Capital Leases - Machinery and Equipment
24221
Capital Leases - Machinery and Equipment
24222
Capital Leases - Computer Hardware
24223
Capital Leases - Computer Software
24224
Capital Leases - Arms and Weapons

Department(s) specific:

  • 007 - Environment (Department of the)
  • 018 - National Defence (Department of)
  • 030 - Royal Canadian Mounted Police
  • 053 - Correctional Service of Canada
  • 086 - Fisheries and Oceans (Department of)
  • 124 - Parks Canada Agency
  • 130 - Canada Revenue Agency
24229
Capital Leases - Other Equipment Including Furniture
2423
Capital Leases - Vehicles
24231
Capital Leases - Ships and Boats
24232
Capital Leases - Aircraft
24233
Capital Leases - Motor Vehicles (Non - Military)
24234
Capital Leases - Military Vehicles

Department(s) specific:

  • 018 - National Defence (Department of)
  • 030 - Royal Canadian Mounted Police
24239
Capital Leases - Other Vehicles
243
Alternative Financing Arrangements
2431
Alternative Financing Arrangements (Public Private Partnerships)
24311
Obligations related to Alternative Financing Arrangements (Public Private Partnerships)

Department(s) specific:

  • 018 - National Defence (Department of)
  • 030 - Royal Canadian Mounted Police
  • 055 - Office of the Communications Security Establishment Commissioner
  • 127 - Public Works and Government Services (Department of)
  • 142 - Office of Infrastructure of Canada
  • 165 - Communications Security Establishment
25
Unmatured Debt
251
Unmatured Debt in Canadian Currency
2511
Marketable Bonds
25111
Marketable Bonds

Department(s) specific:

  • 006 - Finance (Department of)
25112
Real Return Bonds

Department(s) specific:

  • 006 - Finance (Department of)
2512
Canada Savings Bonds
25121
Canada Savings Bonds

Department(s) specific:

  • 006 - Finance (Department of)
2513
Treasury Bills
25130
Treasury Bills

Department(s) specific:

  • 006 - Finance (Department of)
2514
Special Non-Marketable Bonds Issued to Canada Pension Plan (CPP) Investment Fund
25140
Special Non-Marketable Bonds Issued to Canada Pension Plan (CPP) Investment Fund

Department(s) specific:

  • 006 - Finance (Department of)
2515
Other Unmatured Debt in Canadian Currency
25151
Canada Health and Social Transfer (CHST) Supplementary Trust for Health Care

Department(s) specific:

  • 006 - Finance (Department of)
25152
Medical Equipment Trust for Health Care

Department(s) specific:

  • 006 - Finance (Department of)
25159
Other Unmatured Debt

Department(s) specific:

  • 006 - Finance (Department of)
2516
Government Holdings of Unmatured Debt (CONTRA)
25160
Government Holdings of Unmatured Debt

Department(s) specific:

  • 006 - Finance (Department of)
252
Unmatured Debt in Foreign Currency
2521
Marketable Bonds
25211
Marketable Bonds Payable in U.S. Dollars

Department(s) specific:

  • 006 - Finance (Department of)
25212
Marketable Bonds Payable in Japanese Yen

Department(s) specific:

  • 006 - Finance (Department of)
25213
Marketable Bonds Payable in Euro

Department(s) specific:

  • 006 - Finance (Department of)
2522
Canada Bills
25220
Canada Bills

Department(s) specific:

  • 006 - Finance (Department of)
2523
Canada Notes
25230
Canada Notes

Department(s) specific:

  • 006 - Finance (Department of)
2524
Currency Swap Transactions
25241
Net Cross - currency SWAPs revaluation

Department(s) specific:

  • 006 - Finance (Department of)
2528
Government's Holdings and Securities Held for the Retirement of Unmatured Debt
25281
Government's Holdings of Unmatured Debt

Department(s) specific:

  • 006 - Finance (Department of)
25282
Securities Held for the Retirement of Unmatured Debt

Department(s) specific:

  • 006 - Finance (Department of)
2529
Other Unmatured Debt in Foreign Currency
25291
Medium Term Notes

Department(s) specific:

  • 006 - Finance (Department of)
253
Consolidated Crown Corporations and Other Entities
2531
Consolidated Crown Corporations and Other Entities
25311
Consolidated Crown Corporations and Other Entities - Unmatured Debt Held - Treasury Bill

Department(s) specific:

  • 097 - Receiver General
25312
Consolidated Crown Corporations and Other Entities - Unmatured Debt Held - Marketable Bonds

Department(s) specific:

  • 097 - Receiver General
254
Loans or Advances of Specified Purpose Accounts from the Government of Canada
2541
Loans or Advances of Specified Purpose Accounts

Note(s):

  • Debit side of these accounts are in 1336.
25411
Loans of Employment Insurance Account

Department(s) specific:

  • 014 - Employment and Social Development (Department of)
25412
Advances of Crop Re-Insurance Fund

Department(s) specific:

  • 001 - Agriculture and Agri-Food (Department of)
25413
Advances to Agricultural Commodities Stabilization Account

Department(s) specific:

  • 001 - Agriculture and Agri-Food (Department of)
Date modified: