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

4
Revenue
41
Tax Revenue
411
Income Tax Revenue
4111
Personal Income Tax
41111
Gross Source Deductions Received
41112
Gross Collections Received from Other Sources (excluding Interest and Penalties)
41113
Total Income Tax Assessed
41114
Refunds Note 24
41115
Transfers to Employment Insurance (EI) Account
41116
Transfers to Canada Pension Plan (CPP) Account
41117
Transfers to Provinces
41118
Estimated Accrued Revenue (from Source Deductions and Installments)
41119
Transfer of Old Age Security Recovery
4112
Corporate Income Tax
41121
Gross Collections (excluding Interest and Penalties)
41122
Refunds
41123
Transfers to Provinces
41124
Total Corporate Income Tax Assessed
41126
Significant Tax Refunds to Certain Industries
41128
Estimated Revenue Accrued from Instalments
4113
Non-Resident Income Taxes
41131
Non-Resident Tax - Gross Tax Received
41132
Non-Resident Tax - Refunds
41134
Non-Resident Tax Assessed
41138
Non-Resident Tax Estimated Revenue
4118
Other Income Taxes
41181
Other Income Taxes - Estimated Revenue Accrued
41182
Other Income Taxes - Assessed
4119
Miscellaneous Income Taxes
41191
Miscellaneous Income Tax - Gross Collections
41192
Miscellaneous Income Tax - Refunds
412
Employment Insurance Contribution Premiums
4121
Employment Insurance Contribution Premiums
41210
Employment Insurance Contribution Premiums
413
Excise Taxes
4131
Goods and Services Tax (GST) Including the Harmonized Sales Tax (HST) Note 27
41310
Total Goods and Services Tax (GST) / Harmonized Sales Tax (HST) Assessed
41311
Gross Goods and Services Tax (GST) / Harmonized Sales Tax (HST) Received (Net of ITCs)
41313
Rebates
41314
Refunds and Other Payments
41315
Refundable Advance Accounts (for Departmental Purchases) Note 28
41316
Government Tax Remission Order
41317
Transfers of Harmonized Sales Tax (HST) to Provinces
41318
Transfer of First Nations Sales Tax to Bands
41319
Rebates Assessed
4132
Sales Tax
41322
Sales Tax Refunds, Rebates and Drawbacks
4133
Excise Tax on Gasoline
41331
Excise Tax on Gasoline Received
41332
Excise Tax on Gasoline - Refunds, Rebates and Drawbacks
41335
Excise Tax on Gasoline - Assessed
4134
Excise Tax on Aviation Gas and Diesel Fuel
41341
Aviation Gas Tax Received
41342
Diesel Fuel Tax Received
41343
Aviation Gas and Diesel Fuel Tax Refunds, Rebates and Drawbacks
41345
Aviation Gas Tax Assessed
41346
Diesel Fuel Tax Assessed
4135
Petroleum and Gas Revenue Tax
41352
Petroleum and Gas Revenue Tax Refunds
4139
Other Excise Taxes
41391
Tax on Insurance Premiums
41392
Other Excise Taxes Received
41393
Other Excise Taxes Refunds, Rebates and Drawbacks
41395
Other Excise Taxes - Assessed
41396
Other Excise Taxes - Other Government Departments (OGD) Assessed
414
Excise Duties
4141
Tobacco Products
41413
Tobacco Products - Refunds, Rebates and Drawbacks of Duties
41415
Tobacco Products - Duties Assessed
4142
Beer and Liquor Products
41425
Beer and Liquor Products - Duties Assessed
4144
Cannabis products
41441
Cannabis products - Duties Assessed
4149
Other Excise Duties
41491
Other Excise Duties Received
41492
Other Excise Duties Refunds, Rebates and Drawbacks
41495
Other Excise Duties - Assessed
415
Customs Import Duties
4151
Customs Import Duties
41511
Customs Import Duties Received
41512
Customs Import Duties Refunds, Rebates and Drawbacks
41515
Customs Import Duties - Assessed
41516
Customs Import Duties - Other Government Departments (OGD) Assessed
416
Other Tax Revenue
4161
Other Taxes
41611
Other Taxes Received
41612
Other Taxes - Refunds, Rebates and Drawbacks
41615
Other Taxes Assessed
41616
Other Taxes Estimated Revenue Accrued
417
Air Travellers Security Charge
4171
Air Travellers Security Charge
41711
Air Travellers Security Charge - Received
41712
Air Travellers Security Charge - Refunds
41713
Air Travellers Security Charge - Assessed (accrual)
418
Softwood Lumber Charges
4181
Softwood Lumber Charges
41811
Softwood Lumber - Charges
41812
Softwood Lumber - Charge on Refunds of Duty Deposits
42
Other Revenue
421
Return on Investments (ROI)
4211
Return on Investments (ROI) from Enterprise Crown Corporations
42111
Bank of Canada
42112
Canada Deposit Insurance Corp
42113
Canada Mortgage and Housing Corporation
42114
Farm Credit Canada
42115
Export Development Canada
42116
Business Development Bank of Canada
42119
Other Enterprise Crown Corporation
4212
Other Returns on Investments (ROI) from Outside the Government
42121
National Governments, excluding Developing Countries
42122
Developing Countries
42123
Provinces and Territories
42124
Persons
42125
Export Trade Development
42126
Joint and Mixed Enterprises
42129
Other Returns on Investments (ROI) from Outside the Government
4213
Investment Income
42131
Exchange Fund Account
42132
Interest on Bank Deposits
42133
Premium on Foreign Exchange
42134
Premium on Foreign Exchange Re-Valuations at Year-End
42135
International Monetary Fund
4214
Return on Investments (ROI) from Within the Government
42141
Interest from Employment Insurance (EI) Fund (Offset to 52311)
42144
Interest from Agricultural Commodities Stabilization Accounts
42145
Interest from Other Consolidated Specified Purpose Accounts (offset to 52232)
42146
Interest from Other Specified Purpose Accounts
42148
Interest from Revolving Funds
42149
Other Return On Investments (ROI) from Other Departments
4215
Return on Investments (ROI) from Consolidated and Other Crown Coporations
42151
Return On Investments (ROI) from Ports Corporations
42152
Return On Investments (ROI) from Consolidated Crown Corporations
42159
Return On Investments (ROI) from Any Other Crown Corporations
4216
Amortization of Discounts
42161
Amortization of Discounts
422
Consolidated Crown Corporation Revenue
4223
Telefilm Canada
42230
Telefilm Canada
4229
Crown Corporation Revenue
42290
Consolidated Crown Corporation Revenue
42291
Enterprise Crown Corporation Modified Equity - Share of Profit/Loss
42292
Consolidated Crown Corporation Revenue - Contra
423
Sales of Goods and Services
4231
Sales of Goods and Services
42311
Rights and Privileges
42312
Lease and Use of Public Property
42313
Services of a Regulatory Nature Note 29
42314
Services of a Non-Regulatory Nature Note 29
42315
Sales of Goods and Information Products
42319
Other Fees and Charges Note 30
42320
Services to other government departments
424
Gains on Sales of Assets
4241
Gain on Sale (or Other Disposal) of Physical Assets
42411
Gain on Disposal of Capital Assets to Outside Parties
42412
Gain on Disposal of Non-Capital Assets to Outside Parties
42413
Gain on Sale of Real Property
42415
Gain on Sale of (Profit from) Bullion and Coinage
42417
Gain on sales of Real Property to Canada Lands Company
42418
Other Entities - Gain on Disposal of Tangible Capital Assets
42419
Crown Corporation - Gain on Disposal of Tangible Capital Assets
4242
Gain on Sale of Government Organizations
42421
Gain on Sale of Crown Corporations
42422
Gain on Sale of Departmental Organizations
42423
Gain on Sale of Joint and Mixed Enterprises
425
Interest and Penalties Earned on Revenue
4251
Interest and Penalties on Income Tax Revenue
42511
Personal Income Taxes
42512
Corporate Income Taxes
42513
Non-Resident Taxes
42514
Source Deductions
4252
Interest and Penalties on Other Tax Revenue
42521
Goods and Services Tax
42522
Energy Taxes
42523
Customs Import Duties
42524
Other Excise Taxes
42525
Employment Insurance (EI) Contributions
42526
Excise Duties
42527
Air Travellers Security Charge - Interest and Penalties
42529
Other Taxes
4253
Interest Paid on Tax Refunds
42531
Personal Income Taxes
42532
Corporate Income Taxes
42533
Non-Resident Taxes
42534
Goods and Services Tax
42535
Other Excise Taxes and Duties
42536
Employment Insurance Contributions
42539
Other Interest Paid on Tax Refunds
4254
Interest on Other Revenue
42541
Interest on Overdue Accounts Receivable
42549
Interest on Other Revenue
426
Revenue on Consolidated Specified Purpose Accounts Revenues
4261
Major Consolidated Specified Purpose Accounts Revenues
42611
Interest on Employment Insurance Account from Government of Canada
42612
Other Receipts to the Employment Insurance Account
42613
Re-Insurance Revenues from Provinces
42614
Levies and Other Fees under the Agricultural Commodities Stabilization Board Accounts
42615
Other Amounts Received from the Government of Canada
42617
Other receipts to the Employment Insurance Operating Account
42619
Other Accounts
4262
Insurance, Donation and Bequest Revenues
42621
Tonnage Levies on Oil Carriers for the Ship - Source Oil Pollution Fund
42622
Premiums and Other Receipts to Other Insurance Accounts
42624
Donations and Bequests to Endowment Accounts
42626
Revenues - Fund for railway accidents involving designated goods
4263
Other Consolidated Specified Purpose Accounts
42631
Receipts to Environmental Studies Research Fund
42633
Receipts to Canadian Commercial Bank and Northland Bank Account
42634
Receipts to Seized Property Proceeds Account
42635
Fees and Other Levies under Court Awards
42636
Receipts to New Parks and Historic Sites Account
42639
Other Receipts
427
Other Revenue
4271
Miscellaneous
42710
Miscellaneous Revenues from Other Consolidated Entities - Contra
42711
Revenue from Fines
42712
Gifts to the Crown
42713
Revenue from Seized Property
42714
Revenue from Enterprise Crown Corporations Note 46
42715
Consolidated Other Entities Revenues
42716
Consolidated Other Entities Revenues - Contra
42717
Pension Contributions Credited to Revenue
42718
Miscellaneous Revenue from Payroll Deductions
42719
Miscellaneous
4272
Donation and Bequest Revenues
42723
Donations to Canadian Institutes of Health Research
42724
Interest on Endowment Donations and Bequests
42725
Donations and Bequests to Other Accounts
4273
Other Revenue for Accounting Purposes
42732
Gains on Foreign Exchange Revaluations at Year - End
42733
Other Gains on Foreign Exchange Valuations
42734
Revenue from Joint Project and Cost Sharing Agreements
42735
Gain on Change in Lease Terms
4274
Other Revenue for Consolidated Crown Corporations
42741
Old Port of Montreal Corporation
42748
Other Consolidated Crown Corporations - Contra
42749
Other Consolidated Crown Corporations
4275
Foreign Exchange Gain/Loss
42751
Foreign Exchange Gain/Loss on the Exchange Fund Account
42752
Foreign Exchange Gain/Loss Related to the Position with the International Monetary Fund
42753
Foreign Exchange Gain/Loss on Unmatured Debt
42754
Foreign Exchange Gain/Loss on Currency Swap Revaluations
42755
Foreign Exchange Gain/Loss on Sovereign Loans
42756
Foreign Exchange Gain/Loss - Other
42757
Interest on Subscriptions to the International Monetary Fund (IMF)
4276
Clearing Accounts for Collection of Respendable Revenue Amounts
42761
Respendable Revenue Clearing
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