4.2 Financial reporting accounts: Liabilities—Summary 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—Detailed 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 1
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 16
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 Note 43 Note 47
21134
Goods and services tax (GST) (including harmonized sales tax - HST) payable to Canada Revenue Agency (CRA) Note 22
21135
Interdepartmental settlement (IS) debits in transit to the Receiver General (for debtor initiated IS) Note 47
21136
Quebec sales tax (QST) payable to government departments
2114
Notes payable
21141
Notes payable to International Development Association
21142
Notes payable to development banks
21143
Notes payable to international financial institutions
21149
Notes payable to other international organizations and banks
2115
Other accounts payable
21151
Provincial sales tax, excluding harmonized sales tax (HST)
21152
Consolidated Crown corporations and other entities
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)
21156
Account payable to other levels of government (contra asset)
21157
Revaluation of foreign currency forward contract
21159
Other accounts payable
2116
Accounts payable by Canada Revenue Agency (CRA) - Tax revenue
21161
Personal and non-residents tax payable account
21162
Corporate income taxes payable
21163
Goods and services tax (GST)
21164
Accounts payable provincial sales tax
21165
Accounts payable Nova Scotia Worker Compensation
21166
Accounts payable to the Ministry of Revenue Quebec (MRQ) by Canada Revenue Agency (CRA)
21167
Accounts payable to provinces - Other taxes
21169
Other tax revenues payable
2117
Accounts payable - Tax revenue - Interdepartmental allocations
21171
Canada pension plan premiums payable to the Department of Social Development
21172
Employment insurance contributions payable to Human Resources and Skills Development (HRSD)
21173
Old age security overpayments payable to the Department of Social Development
21174
T1 (Individual) Provincial and Territorial Tax Collections Payable to Finance
21175
Provincial Benefit Programs Payable to Canada Revenue Agency (CRA)
21176
Harmonized Sales Tax (HST) Payable to Finance (used by Canada Revenue Agency - CRA)
21177
T2 (Corporate) Provincial and Territorial Tax Collections Payable to Finance
21179
Other Payables
212
Interest and Matured Debt
2121
Matured Debt
21211
Marketable Bonds
21212
Canada Savings Bonds
21213
Treasury Bills
21214
Matured Debt in Foreign Currencies
2122
Interest Due on Unmatured Debt
21221
Interest Due
21222
Compound Interest on Canada Savings Bonds
21223
Interest Due on Coupons
2123
Interest Accrued on Unmatured Debt
21231
Interest Accrued on Marketable Bonds
21232
Interest Accrued on Canada Savings Bonds
21233
Interest Accrued on Special Non-Marketable Bonds Issued to Canada Pension Plan (CPP) Investment Fund
21234
Interest Accrued on Unmatured Debt in Foreign Funds
21235
Interest Accrued on Other Liabilities
21236
Interest Accrued for Promissory Notes
21237
Interest Accrued for Medical Equipment Trust
213
Current Portion of Long-Term Debt
2131
Unmatured Debt in Canadian Currency
21311
Marketable Bonds
21312
Canada Savings Bonds
21313
Treasury Bills
2132
Unmatured Debt in Foreign Currency
21321
Marketable Bonds
214
Allowances
2141
Allowance for Employee Benefits Note 23
21410
Allowance for Maternity/Parental Leave
21411
Allowance for Vacation Pay
21412
Allowance for Termination Benefits - Work Force Adjustment
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
21419
Allowance for Sick Leave Benefit Plan - Departments
2142
Allowance for Borrowings of Crown Corporations
21421
Total Borrowings of Agent Enterprise Crown Corporations
21422
Borrowings of Agent Enterprise Crown Corporations Expected to be Repaid
21423
Total Borrowings of Consolidated Crown Corporations
21424
Borrowings of Consolidated Crown Corporations Expected to be Repaid
2143
Other Allowances
21431
Allowance for Accrued Items
21432
Allowance for Loan Guarantees
21433
Allowance for claims and pending and threatened litigations
2144
Allowances for Other Valuation Amounts
21441
Income Tax Refunds
21442
Petroleum Industry Refunds
21443
Harmonized Sales Tax (HST) Payable to Provinces
215
Other Current Liabilities
2151
Deferred Revenues
21510
Deferred Revenues
21511
Lease Inducement
216
Suspense Accounts
2161
General Suspense Accounts
21611
General Suspense Accounts
21612
Intradepartmental Clearing Account
21613
Garnisheed Salaries
21614
Family Orders
21615
Undistributed/Unmatched IS Suspense Note 13 Note 45
2162
Special Suspense Accounts
21621
Other Government Department (OGD) Suspense
21622
Public Service Superannuation Act (PSSA) / Supplementary Retirements Benefit Account (SRBA) Suspense Clearing
21623
Unclaimed Cheque Suspense
21624
Interdepartmental Settlement Suspense
21625
Contributed Capital Suspense
21626
Reallocation of Internal/External Codes for Interdepartmental Settlement (IS) Transactions
21627
Suspense for Proceeds from Asset Sales Note 20
22
Pension Accounts
221
Canada Pension Plan (CPP)
2211
Canada Pension Plan Account
22110
Canada Pension Plan Account - Cumulative Funds under Administration
22111
Canada Pension Plan (CPP) - Cumulative Transfers to CPP Investment Board
2212
Securities Held by Canada Pension Plan (CPP) Investment Fund
22121
Provincial and Territorial Bonds Held by Canada Pension Plan (CPP) Investment Fund
22123
Investments of the Government of Canada
2213
Canada Pension Plan (CPP) Short Term Investments Held
22130
Canada Pension Plan - Short Term Investments Held
222
Public Sector Pensions Note 19
2221
Public Service Pensions
22211
Public Service Superannuation Account
22212
Public Service Superannuation Investment Fund
22213
Public Service Pension Fund
2222
Canadian Forces Pensions
22221
Canadian Forces Superannuation Account
22222
Canadian Forces Superannuation Investment Fund
22223
Canadian Forces Pension Fund
22224
Reserve Force Pension Fund
2223
Royal Canadian Mounted Police (RCMP) Pensions
22231
Royal Canadian Mounted Police (RCMP) Superannuation Account
22232
Royal Canadian Mounted Police (RCMP) Superannuation Investment Fund
22233
Royal Canadian Mounted Police (RCMP) Pension Fund
2224
Members of Parliament Retiring Allowances Accounts
22241
Members of Parliament Retiring Allowances Account (House of Commons)
22242
Senators Retiring Allowances Accounts
2225
Members of Parliament Retirement Compensation Arrangements (RCA) Account
22251
Retirement Compensation Arrangements (RCA) Account - House of Commons
22252
Retirement Compensation Arrangements (RCA) - House of Commons - Cumulative Tax Withheld Recoverable
22255
Retirement Compensation Arrangements (RCA) Account - Senate
22256
Retirement Compensation Arrangements (RCA) Account - Senate - Cumulative Tax Withheld Recoverable
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
22312
Retirement Compensation Arrangements (RCA) No. 1 - Public Servants Cumulative Tax Withheld Recoverable
2232
Retirement Compensation Arrangements (RCA) Account No. 1 - National Defence
22321
Retirement Compensation Arrangements (RCA) Account No. 1 - National Defence General Account
22322
Retirement Compensation Arrangements (RCA) Account No. 1 - National Defence Cumulative Tax Withheld Recoverable
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
22332
Retirement Compensation Arrangements (RCA) No. 1 - Royal Canadian Mounted Police (RCMP) - Cumulative Tax Withheld Recoverable
2234
Retirement Compensation Arrangements (RCA) Account No. 2 - Public Servants
22341
Retirement Compensation Arrangements (RCA) No. 2 - Public Servants General Account
22342
Retirement Compensation Arrangements (RCA) No. 2 - Public Servants - Cumulative Tax Remitted Recoverable
224
Other Public Sector Pension Accounts
2241
Supplementary Retirements Benefit Account (SRBA)
22412
Supplementary Retirements Benefit Account (SRBA) - Judges
22413
Supplementary Retirements Benefit Account (SRBA) - Lieutenant Governors (LGSA)
22414
Supplementary Retirements Benefit Account (SRBA) - Diplomatic DSSSA
22415
Supplementary Retirements Benefit Account (SRBA) - Parliament
22416
Supplementary Retirements Benefit Account (SRBA) - Royal Canadian Mounted Police Pension Continuation Act
22417
Supplementary Retirements Benefit Account (SRBA) - Defence Service Pension Continuation Act
2242
Pension Liabilities Under Other Superannuation Acts
22422
Judges Act - Pension Liability
22423
Lieutenant Governors Superannuation Act - Pension Liability
22424
Diplomatic Services Superannuation Act - Pension Liability
22426
Royal Canadian Mounted Police Continuation Act - Pension Liability
22427
Defence Services Pension Continuation Act - Pension Liability
22429
Other Pension Liabilities
225
Allowance for Pension Adjustments Note 18
2251
Allowance for Pension Adjustments General Accounts
22511
Public Service Superannuation Account (PSSA) - Allowance for Pension Adjustments
22512
Canadian Forces Superannuation Act (CFSA) - Allowance for Pension Adjustments
22513
Royal Canadian Mounted Police Superannuation Account - Allowance for Pension Adjustments
22514
Members of Parliament Retiring Allowances Account - Allowance for Pension Adjustments
22515
Members of Parliament(MP) Retirement Compensation Arrangements (RCA) - Allowance for Pension Adjustments
22516
Public Service Pension Fund - Allowance for Pension Adjustments
22517
Canadian Forces (CF) Pension Fund - Allowance for Pension Adjustments
22518
Royal Canadian Mounted Police (RCMP) Pension Fund - Allowance for Pension Adjustments
22519
Reserve Force Pension Fund - Allowance for Pension Adjustments
2252
Allowance for Pension Adjustments - Retirement Compensation Arrangements (RCA) Accounts
22521
Retirement Compensation Arrangements (RCA) No. 1 - Public Servants - Allowance for Pension Adjustments
22522
Retirement Compensation Arrangements (RCA) No. 1 - National Defence - Allowance for Pension Adjustments
22523
Retirement Compensation Arrangements (RCA) No. 1 - Royal Canadian Mounted Police - Allowance for Pension Adjustments
22524
Retirement Compensation Arrangements (RCA) No. 2 - Public Servants - Allowance for Pension Adjustments
2253
Allowance for Pension Adjustments - Supplementary Retirements Benefit Account (SRBA)
22532
Supplementary Retirements Benefit Account (SRBA) - Judges Allowance for Pension Adjustments
22533
Supplementary Retirements Benefit Account (SRBA) - Lieutenant Governors (LGSA) - Allowance for Pension Adjustments
22534
Supplementary Retirements Benefit Account (SRBA) - Diplomatic DSSSA - Allowance for Pension Adjustments
22535
Supplementary Retirements Benefit Account (SRBA) - Parliament - Allowance for Pension Adjustments
22536
Supplementary Retirements Benefit Account (SRBA) - RCMP Continuation Act Allowance for Pension Adjustments
22537
Supplementary Retirements Benefit Account (SRBA) - Defence Service Pension Continuation Act Allowance for Pension Adjustments
2254
Allowance for Pension Adjustments - Other Accounts
22549
Other Pension Accounts-Allowance for Pension Adjustments
2255
Consolidated Crown Corporations' Pension Liabilities
22551
Consolidated Crown Corporations' Funded Pension Liabilities
22552
Consolidated Crown corporations' Unfunded Pension Liabilities
226
Insurance, Death Benefit and Other Pension Accounts
2261
Insurance Accounts
22611
Civil Service Insurance Fund
22612
Veterans Insurance Fund
22613
Insurance Company Liquidation Accounts
22614
Returned Soldiers Insurance Fund
22618
Insurance Company Liquidation Contra Account
22619
Other Insurance Accounts
2262
Death Benefit Accounts
22621
Public Service Death Benefit Account
22622
Regular Forces Death Benefit Account
22629
Other Death Benefit Accounts
2263
Other Pension Accounts
22631
Royal Canadian Mounted Police (RCMP) - Dependents Pension Fund
22632
Locally Engaged Contributory Pension Account
22633
Annuity Agent Pension Account
22639
Other Pension Accounts
227
Other Employee Future Benefits
2271
Other Retirement Benefits
22711
Health Care Plan Liability
22712
Dental Plan Liability
2272
Post-Employment Benefits and Compensated Absences
22721
Severance Benefits Liability
22722
Workers' Compensation Liability
22725
Veterans' Benefits Liability
22726
RCMP Benefits Liability
22727
Sick Leave Benefit Plan Liability
22728
Early retirement, severance and other benefits liability for former Cape Breton Development Corporation employees
2273
Consolidated Crown corporations' other employee future benefit liabilities
22731
Consolidated Crown Corporations' Other Employee Future Benefit Liabilities
23
Specified Purpose and Other Liability Accounts
231
Government Annuities Account
2311
Government Annuities Account
23110
Government Annuities Account
23111
Allowance for adjustments - Government Annuities Account
232
Deposit and Trust Accounts Note 18
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
23217
Canadian Dairy Commission Account
23218
Canada Development Investment Corporation Holdback
23219
Other Consolidated Crown Corporation Deposit Accounts
2322
Trust Accounts
23221
Indian Band Funds
23222
Indian Savings Accounts
23223
Other Trust Accounts
23224
Securities Held in Trust - Other Trust Accounts (Contra)
23225
Indian Estates Account
23226
Indian Moneys Suspense Account
23229
Consolidated Crown Corporation Trust Accounts
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 17
2331
Provincial Tax Collection Agreements Accounts - Personal Income Taxes
23310
Personal Income Taxes - Calendar Year 2010
23311
Personal Income Taxes - Calendar Year 2011
23312
Personal Income Taxes - Calendar Year 2012
23313
Personal Income Taxes - Calendar Year 2013
23314
Personal Income Taxes - Calendar Year 2014
23315
Personal Income Taxes - Calendar Year 2015
23316
Personal Income Taxes - Calendar Year 2016
23317
Personal Income Taxes - Calendar Year 2017
23318
Personal Income Taxes - Calendar Year 2018
23319
Personal Income Taxes - Calendar Year 2009
2332
Provincial Tax Collection Agreements Accounts - Corporate Income Taxes
23320
Corporate Income Taxes - Calendar Year 2010
23321
Corporate Income Taxes - Calendar Year 2011
23322
Corporate Income Taxes - Calendar Year 2012
23323
Corporate Income Taxes - Calendar Year 2013
23324
Corporate Income Taxes - Calendar Year 2014
23325
Corporate Income Taxes - Calendar Year 2015
23326
Corporate Income Taxes - Calendar Year 2016
23327
Corporate Income Taxes - Calendar Year 2017
23328
Corporate Income Taxes - Calendar Year 2018
23329
Corporate Income Taxes - Calendar Year 2009
2333
Provincial Tax Collection Agreements Accounts - Harmonized Sales Taxes
23330
Harmonized Sales Tax - Calendar Year 2010
23331
Harmonized Sales Tax - Calendar Year 2011
23332
Harmonized Sales Tax - Calendar Year 2012
23333
Harmonized Sales Tax - Calendar Year 2013
23334
Harmonized Sales Tax - Calendar Year 2014
23335
Harmonized Sales Tax - Calendar Year 2015
23336
Harmonized Sales Tax - Calendar Year 2016
23337
Harmonized Sales Tax - Calendar Year 2017
23338
Harmonized Sales Tax - Calendar Year 2018
23339
Harmonized Sales Tax - Calendar Year 2009
2334
First Nations Tax Agreement Accounts
23340
Excise Taxes - Calendar Year 2010
23341
Excise Taxes - Calendar Year 2011
23342
Excise Taxes - Calendar Year 2012
23343
Excise Taxes - Calendar Year 2013
23344
Excise Taxes - Calendar Year 2014
23345
Excise Taxes - Calendar Year 2015
23346
Excise Taxes - Calendar Year 2016
23347
Excise Taxes - Calendar Year 2017
23348
Excise Taxes - Calendar Year 2018
23349
Excise Taxes - Calendar Year 2009
2335
First Nation Goods and Services Tax (FNGST)
23350
First Nation Goods and Services Tax - Calendar Year 2010
23351
First Nation Goods and Services Tax - Calendar Year 2011
23352
First Nation Goods and Services Tax - Calendar Year 2012
23353
First Nation Goods and Services Tax - Calendar Year 2013
23354
First Nation Goods and Services Tax - Calendar Year 2014
23355
First Nation Goods and Services Tax - Calendar Year 2015
23356
First Nation Goods and Services Tax - Calendar Year 2016
23357
First Nation Goods and Services Tax - Calendar Year 2017
23358
First Nation Goods and Services Tax - Calendar Year 2018
23359
First Nation Goods and Services Tax - Calendar Year 2009
234
Other
2341
Major Accounts
23411
Payments in regard to Indian Land Claims
23413
Net Income Stabilization Account
23414
National Defence - Foreign Governments
23415
Communications Security Establishment - Foreign Governments
23418
Funds on Deposit for Military Purchases
23419
Securities Held in Trust for Funds on Deposit for Military Purchases (Contra)
2343
Consolidated Crown Corporations
23431
Telefilm Canada - Advance Account
23439
Other Consolidated Crown Corporations
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
24114
Liability for settled claims
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
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
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
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)
25
Unmatured Debt
251
Unmatured Debt in Canadian Currency
2511
Marketable Bonds
25111
Marketable Bonds
25112
Real Return Bonds
2512
Canada Savings Bonds
25121
Canada Savings Bonds
2513
Treasury Bills
25130
Treasury Bills
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
2515
Other Unmatured Debt in Canadian Currency
25151
Canada Health and Social Transfer (CHST) Supplementary Trust for Health Care
25152
Medical Equipment Trust for Health Care
25159
Other Unmatured Debt
2516
Government Holdings of Unmatured Debt (CONTRA)
25160
Government Holdings of Unmatured Debt
252
Unmatured Debt in Foreign Currency
2521
Marketable Bonds
25211
Marketable Bonds Payable in U.S. Dollars
25212
Marketable Bonds Payable in Japanese Yen
25213
Marketable Bonds Payable in Euro
2522
Canada Bills
25220
Canada Bills
2523
Canada Notes
25230
Canada Notes
2524
Currency Swap Transactions
25241
Net Cross - currency SWAPs revaluation
2528
Government's Holdings and Securities Held for the Retirement of Unmatured Debt
25281
Government's Holdings of Unmatured Debt
25282
Securities Held for the Retirement of Unmatured Debt
2529
Other Unmatured Debt in Foreign Currency
25291
Medium Term Notes
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
25312
Consolidated Crown Corporations and Other Entities - Unmatured Debt Held - Marketable Bonds
254
Loans or Advances of Specified Purpose Accounts from the Government of Canada
2541
Loans or Advances of Specified Purpose Accounts Note 25
25411
Loans of Employment Insurance Account
25412
Advances of Crop Re-Insurance Fund
25413
Advances to Agricultural Commodities Stabilization Account
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