Number Name 1 Assets 11 Current assets 111 Cash 1111 Cash balances 11111 Cash on deposit in Canadian currency (Consolidated Revenue Fund) 11113 Special deposits held in trust - Receiver General 11114 Cash on deposit in foreign currencies 11115 Prudential Liquidity Cash Account (Consolidated Revenue Fund) 11116 Cash held as collateral 1112 Outstanding deposits (cash in transit) 11121 Cash in transit and in hands of collectors at year end 11123 Deposits in transit to the Receiver General 11124 Outstanding deposits 11125 Cash in hands of departments awaiting deposit to the Receiver General 1113 Outstanding payments 11131 Outstanding payments (Receiver General cheques and other) 11132 Imprest accounts cheques 11134 Payments in transit to the Receiver General 1114 Cash equivalent accounts 11141 Traveller's Cheques 11142 Term deposits auction 11149 Other cash equivalent accounts 1115 Other cash accounts 11151 Consolidated Crown corporations and other entities 11159 Other cash accounts 112 Accounts receivable 1121 Accounts receivable - Tax revenue 11211 Personal income tax 11212 Corporate income tax 11213 Goods and services tax, including the harmonized sales tax 11214 Other excise taxes and duties 11215 Energy taxes 11216 Other taxes 11217 Customs duties and taxes on imports 11218 Source deductions 11219 Non-residents 1122 Accounts receivable - Other revenue, excluding interdepartmental 11221 Accounts receivable - Other revenue 11225 Accrued receivables 11226 Other receivables 11229 Allowance for doubtful accounts - Accounts receivable for other revenue, excluding interdepartmental 1123 Accounts receivable - Other 11230 Allowances for doubtful accounts – Phoenix salary overpayments 11231 Accounts receivable for refunds of program expenses 11232 Consolidated Crown corporations and other entities 11233 Overpayments to be recovered 11234 Accrued interest receivables on loans 11235 Accrued interest receivables on term and demand deposits 11236 Transition payment - Pay in arrears 11237 Salary overpayments 11238 Unamortized discount on receivables 11239 Allowance for doubtful accounts - Other accounts receivable 11280 Dividends receivables 11281 Allowance for doubtful accounts – accounts receivable for other revenue not expected to be collected 1124 Accounts receivable - Interdepartmental 11242 Other government departments (OGD) - Accounts receivable 11244 Other government department (OGD) - Suspense advances 11245 Interdepartmental settlement (IS) credits in transit to the Receiver General (for Creditor initiated IS) 1125 Accounts Receivable - Tax Revenue - Interdepartmental allocations 11251 Canada Pension Plan Premiums receivable from Canada Revenue Agency (CRA) 11252 Employment insurance contributions receivable from Canada Revenue Agency (CRA) 11253 Old Age Security overpayments receivable from Canada Revenue Agency (CRA) 11254 Provincial tax collections receivable from Canada Revenue Agency (CRA) 11255 Provincial benefit programs receivable from Finance 11256 Source deductions receivable from other government department (OGD) 11259 Other receivables 1126 Expected Recoveries 11261 Expected Recoveries - liability for remediation of contaminated sites 11262 Expected Recoveries - asset retirement obligation 1127 Allowance for doubtful tax accounts - Tax revenue 11271 Personal income taxes 11272 Corporate income taxes 11273 Goods and services tax (GST) 11274 Excise tax and duties 11275 Energy taxes 11276 Other taxes 11277 Customs duties and taxes on imports 11278 Source deductions 11279 Non-residents 113 Accounts receivable - Tax revenue accrual estimates 1131 Personal income tax - Accrual estimates 11311 T1 Instalments received from individuals 11312 Estimated accrued receivable (contra) 11313 Suspense clearing accounts 1132 Personal income tax - Employers source deductions accrued 11321 T4 Source deductions installments received from employers 11322 Estimated accrued receivable (contra) 11323 Suspense clearing accounts 1133 Corporate income tax - Accruals 11331 T2 Installments received from corporations 11332 Estimated accrued receivable (contra) 11333 Suspense clearing accounts 1134 Non-resident tax - Accruals 11341 Tax withheld on behalf of non-residents 11342 Estimated accrued receivable (contra) 11343 Suspense clearing accounts 1135 GST - Accruals 11351 Installments received from vendors 11352 Estimated accrued receivable (contra) 11353 Suspense clearing accounts 1136 Excise taxes - Accruals 11361 Installments received from manufacturers 11362 Estimated accrued receivable (contra) 11363 Suspense clearing accounts 1137 Customs duties - Accruals 11371 Installments received from importers 11372 Estimated accrued receivable (contra) 11373 Suspense clearing accounts 1139 Other tax revenue - Accruals 11391 Installments/Withholding received 11392 Estimated accrued receivable (contra) 11393 Suspense clearing accounts 12 Foreign exchange accounts 121 International Monetary Fund 1211 Subscriptions and notes payable 12111 Subscriptions 12112 Notes payable (contra) 12113 International Monetary Fund - General Resources Account Lending 12114 Resilience and Sustainability Trust lending 12115 Poverty Reduction and Growth Trust 1212 Special drawing rights allocations 12120 Special drawing rights allocations 122 Other 1221 Exchange fund account 12211 International reserves held in exchange fund account 12212 Accrued gains and losses on exchange fund account 13 Loans, investments and advances (LIA) 131 Loans, investments and advances to Crown corporations 1311 Investments in major/lending institution enterprise Crown corporations 13111 Canada Deposit Insurance Corporation 13112 Canada Mortgage and Housing Corporation 13113 Export Development Canada 13114 Farm Credit Canada 13115 Business Development Bank of Canada 1312 Loans and advances to major/lending institution enterprise Crown corporations 13121 Canada Deposit Insurance Corporation 13122 Canada Mortgage and Housing Corporation 13123 Export Development Canada 13124 Farm Credit Canada 13125 Business Development Bank of Canada 13126 Canada Development Investment Corporation 1313 Investments in other enterprise Crown corporations 13131 Bank of Canada 13132 Canada Development Investment Corporation 13133 Royal Canadian Mint 13136 Canada Growth Fund 13137 Canada Housing Trust - Canada Mortgage Bond 13138 Crown corporation enterprises (CCE) - Equity adjustments 13139 Other investments in other enterprise Crown corporations 1314 Loans and advances to other enterprise Crown corporations 13142 Canada Post Corporation 13145 Freshwater Fish Marketing Corporation 13147 Ports Corporations 13148 Canada Lands (notes receivable) 13149 Other loans and advances to other enterprise Crown corporations 1315 Investments in consolidated Crown corporations 13151 Atomic Energy of Canada Limited 13152 Canadian Broadcasting Corporation 13153 VIA Rail Canada Inc. 13159 Other investments in consolidated Crown corporation 1316 Loans and advances to consolidated Crown corporations 13161 Atomic Energy of Canada Limited 13163 National Capital Commission 13164 Canadian Dairy Commission 13169 Other loans and advances to consolidated Crown corporation 1317 Loans, investments and advances for consolidated Crown corporations 13170 Loans, investments and advances to consolidated Crown corporations 1318 Unamortized premium/discount on loans to Crown corporations 13181 Unamortized premium/discount on loans to Crown corporations 13182 Unamortized premium/discount on notes receivable to Canada Lands Corporation 132 Loans, investments and advances to other governments and organizations 1321 Provincial and territorial governments for regional and industrial development 13211 Atlantic Development Board for water projects 13212 Atlantic Provinces Power Development Act 13213 Financing of special areas and highway agreements 13214 Financing of comprehensive plan development 13219 Other loans and advances for regional and industrial development 1322 Provincial and territorial governments for other purposes 13221 Federal-Provincial fiscal arrangements 13222 Municipal development and loan boards for capital works 13223 Winter capital projects fund 13224 Financing of regional electrical interconnections 13225 Expansion of Agricultural Service Centres 13227 Provincial tax collection overpayments - T3 13228 Unamortized discounts on loans to provincial and territorial governments 13229 Other loans and advances to provincial and territorial governments 1323 National governments, including developing countries 13231 National governments, excluding developing countries 13232 Developing countries 13233 Unamortized discounts for loans to developing countries (contra) 13234 Development of export trade 13235 Unamortized discounts for loans for development of export trade (contra) 13236 NATO for recoverable damage claims 13237 Allowance for doubtful loans 13238 Unamortized discounts for National governments 13239 Other loans and advances to national governments and developing countries 1324 International organizations 13241 Capital subscriptions to development banks 13242 Capital subscriptions to international banks 13243 Loans to international organizations 13244 Advances to international organizations and associations 13245 Advance to Global Environmental Facility 13246 Capital subscriptions and contributions to International Development Association 13247 Allowance for subscriptions to international organizations (contra) 13248 Multilateral advances to international financial institutions 13249 Allowance for advances to international financial institutions (contra) 1324A Investments in International Organizations 1325 Unamortized discounts for loans, investments and advances to international organizations 13251 Unamortized discounts for loans to international organizations (contra) 1326 Portfolio investments 13262 Lower Churchill Development Corporation Limited 13268 Write-down for portfolio investments 13269 Other portfolio investments 1327 Other organizations 13271 Development of export trade payments made to private sector 13272 Unamortized discounts for loans to the private sector for development of export trade (contra) 13273 Payments made to the private sector related to financial assistance to the automotive sector 133 Other loans, investments and advances 1331 Loans and accountable advances to employees 13311 Missions abroad (Foreign affairs working capital advances) 13312 Personnel posted abroad (Foreign affairs working capital advances) 13313 Imprest accounts, standing advances and authorized loans 13314 Accountable advances (temporary advances) 13315 Standing advances to employees 13319 Other loans and advances to employees 1333 Loans to First Nations and Northern Territories 13331 First Nations in British Columbia 13332 Native claimants 13333 Indian economic development 13335 Inuit loan fund 13336 Council for Yukon Indians 1334 Other loans made by departments 13340 Canadian secured credit facility program 13341 Construction of exhibition buildings 13343 Immigration loans for transportation and assistance 13345 Enterprise development loans 13346 Hibernia development project 13347 Assistance loans made by Atlantic Canada Opportunities Agency 13348 Nordion International Inc. 13349 Unamortized discounts for loans made by departments (concessionary loans) 13350 Loans from the Canada Emergency Business Account (CEBA) 1335 Other advances and subsidies 13351 Provincial workers compensation boards 13352 Canadian commercial banks 13353 Canadian Forces housing 13354 Confederation Bridge 13355 St. John Harbour Bridge 13356 Veterans Land Act Fund 13357 Pilot training program - MILIT-AIR Inc. 13359 Unamortized discount for other advances and subsidies (concessionary loans) 1336 Loans and advances to consolidated specified purpose accounts 13361 Interest bearing loans to employment insurance account 13363 Advances to crop reinsurance fund 13364 Advances to agricultural commodities stabilization accounts 1337 Loans and advances on expired loan guarantees 13371 Loans and advances on expired loan guarantees 13379 Allowance for doubtful loans 1338 Loans and advances on transfer (including repayable contributions) 13381 Loans 13388 Unamortized discount 13389 Allowance for doubtful loans and advances 1339 Other loans, investments and advances 13390 Unamortized discount on Canada Apprentice loans 13391 Loans and advances to individuals other than employees 13392 Goods and services tax (GST) (including harmonized sales tax - HST) refundable advance account 13393 Canada student loans (direct loans) 13394 Amounts subrogated under the Canada Student Loans Act and the Canada Student Financial Assistance Act 13395 Apprentice loans 13396 Quebec Sales Tax (QST) Refundable Advance Account 13397 Unamortized discount - Other loans, investments and advances 13398 Unamortized discount on Canada student loans 13399 Miscellaneous loans, investments and advances 134 Allowance for valuation 1341 Allowance for valuation for loans to Crown corporations 13411 Allowance for loans to enterprise Crown corporations 13412 Allowance for loans to consolidated Crown corporations 1342 Allowances for valuation for loans, investments and advances to other governments and organizations 13421 Allowances, provincial and territorial governments for regional and industrial development 13422 Allowances, provincial and territorial governments for other purposes 13423 Allowance, national governments, including developing countries 13424 Allowances, international organizations 13427 Allowances, other organizations 1343 Allowances for valuation for other loans, investments and advances 13431 Allowances for loans and accountable advances for employees 13433 Allowances, loans to First Nations and Northern Territories 13434 Allowances, other loans made by departments 13435 Allowances, other advances and subsidies 13437 Allowances, loans and advances on expired loan guarantees 13438 Allowances for loans and advances on transfers (incl. repayable contributions) 13439 Allowances, other loans, investments and advances 1349 Allowance for valuation for other loans 13490 Other loans 13493 Allowance on Canada student loans (direct loans) 13494 Allowance on amounts subrogated under the Canada Student Loans Act and the Canada Student Financial Assistance Act 13495 Allowance on provincial tax collection overpayments - T3 13496 Allowance for apprentice loans 135 Loans, investments and advances by consolidated Crown corporations and other entities 1351 Loans and advances by consolidated Crown corporations and other entities 13510 Loans and advances by consolidated Crown corporations and other entities 13511 Allowance for loans and advances by consolidated Crown corporations and other entities 1352 Investments by consolidated Crown corporations and other entities 13520 Investments by consolidated Crown corporations and other entities 13521 Write-down for investments by consolidated Crown corporations and other entities 14 Prepaid expenses and deferred charges 141 Prepaid expenses 1411 Prepaid expenses 14110 Prepaid expenses 142 Deferred charges 1421 Deferred charges on unmatured debt 14211 Unamortized discounts on Treasury bills 14212 Unamortized discounts on Canada bills 14213 Unamortized discounts and premiums on marketable bonds 14214 Unamortized commissions on Canada Savings Bonds 14215 Unamortized discounts and premiums on Real Return Bonds 14216 Unamortized discounts and premiums on foreign bonds 1429 Other deferred charges 14299 Other deferred charges 15 Inventories 151 Regular inventories 1511 Inventories held for consumption 15110 Inventories held for consumption 15111 Work in Progress - Other government department (OGD) 1512 Inventories for resale 15120 Inventories for resale 15121 Work in progress - External 16 Capital assets 161 Tangible capital assets 1611 Land, buildings and works 16111 Land 16112 Buildings 16113 Works and infrastructure 1612 Machinery and equipment 16121 Machinery and equipment 16122 Computer hardware 16123 Computer purchased and developed software 16124 Arms and weapons for defence 16129 Other equipment (including furniture) 1613 Vehicles 16131 Ships and boats 16132 Aircraft 16133 Motor vehicles (non-military) 16134 Military vehicles 16135 Other vehicles 1614 Leasehold improvements 16141 Leasehold improvements, including initial procurement of furniture and fixtures 16142 Leasehold improvements, including initial procurement of furniture and fixtures, on properties where custodian is another government department 162 Accumulated amortization on tangible capital assets 1621 Accumulated amortization on buildings and works 16212 Accumulated amortization on buildings 16213 Accumulated amortization on works and infrastructure 1622 Accumulated amortization on machinery and equipment 16221 Accumulated amortization on machinery and equipment 16222 Accumulated amortization on computer hardware 16223 Accumulated amortization on computer purchased and developed software 16224 Accumulated amortization on arms and weapons for defence 16229 Accumulated amortization on other equipment, including furniture 1623 Accumulated amortization on vehicles 16231 Accumulated amortization on ships and boats 16232 Accumulated amortization on aircraft 16233 Accumulated amortization on motor vehicles (non-military) 16234 Accumulated amortization on military vehicles 16235 Accumulated amortization on other vehicles 1624 Accumulated amortization on leasehold improvements 16241 Accumulated amortization on leasehold improvements, including initial procurement of furniture and fixtures 16242 Accumulated amortization on leasehold improvements, including initial procurement of furniture and fixtures, on properties where custodian is another government department 163 Work in progress on tangible capital assets 1631 Work in progress 16311 Buildings in progress of construction 16312 Engineering works in progress of construction 16315 Work in progress for software 16316 Work in progress related to alternative financing arrangements (public private partnerships) 16319 Other construction or work in progress 166 Tangible capital assets under capital leases 1661 Land, buildings and works under capital leases 16611 Land under capital leases 16612 Buildings under capital leases 16613 Works and infrastructure under capital leases 1662 Machinery and equipment under capital leases 16621 Machinery and equipment under capital leases 16622 Computer hardware under capital leases 16623 Computer software under capital leases 16624 Arms and weapons under capital leases 16629 Other equipment under capital leases 1663 Vehicles under capital leases 16631 Ships and boats under capital leases 16632 Aircraft under capital leases 16633 Motor vehicle (non-military) under capital leases 16634 Military vehicles under capital leases 16639 Other vehicles under capital leases 167 Accumulated amortization on tangible capital assets under capital leases 1671 Accumulated amortization on buildings and works under capital leases 16712 Accumulated amortization on buildings under capital leases 16713 Accumulated amortization on works and infrastructure under capital leases 1672 Accumulated amortization on machinery and equipment under capital leases 16721 Accumulated amortization on machinery and equipment under capital leases 16722 Accumulated amortization on computer hardware under capital leases 16723 Accumulated amortization on computer software under capital leases 16724 Accumulated amortization on arms and weapons under capital leases 16729 Accumulated amortization on other equipment under capital leases 1673 Accumulated amortization on vehicles under capital leases 16731 Accumulated amortization on ships and boats under capital leases 16732 Accumulated amortization on aircraft under capital leases 16733 Accumulated amortization on motor vehicles (non-military) under capital leases 16734 Accumulated amortization on military vehicles under capital leases 16739 Accumulated amortization on other vehicles under capital leases 168 Work in progress on tangible capital assets under capital lease 1681 Work in progress under capital lease 16811 Buildings under capital leases in progress of construction 16812 Engineering work under capital leases in progress of construction 16815 Work in progress for software under capital leases 16819 Other construction or work in progress under capital leases 17 Future benefit assets 171 Future pension benefit assets 1711 Future pension benefit assets 17111 Consolidated Crown corporations' funded pension assets 17112 Allowance for public sector funded pension assets 18 Financial Assets 181 Financial Assets 1811 Derivative Assets 18111 Foreign currency forward contracts 18112 Cross-currency swaps 18113 Bank of Canada Indemnity 18114 Other derivatives 19 Intangible Assets 191 Purchased Intangible Assets 1911 Purchased Intangible Assets 19111 Purchased Intangible Assets 192 Accumulated amortization on Purchased Intangible Assets 1921 Accumulated amortization on Purchased Intangible Assets 19211 Accumulated amortization on Purchased Intangible Assets 2 Liabilities 21 Current liabilities 211 Accounts payable 2111 Accounts payable regular 21111 Accounts payable ongoing 21112 Accrued salaries and wages 21113 Accrued liabilities 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 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 21134 Goods and services tax (GST) (including harmonized sales tax - HST) payable to Canada Revenue Agency (CRA) 21135 Interdepartmental settlement (IS) debits in transit to the Receiver General (for debtor initiated IS) 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 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 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 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 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 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 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 2331 Provincial Tax Collection Agreements Accounts - Personal Income Taxes 23310 Personal Income Taxes - Calendar Year 2020 23311 Personal Income Taxes - Calendar Year 2021 23312 Personal Income Taxes - Calendar Year 2022 23313 Personal Income Taxes - Calendar Year 2023 23314 Personal Incomes Taxes - Calendar Year 2024 23315 Personal Income Taxes - Calendar Year 2025 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 2019 2332 Provincial Tax Collection Agreements Accounts - Corporate Income Taxes 23320 Corporate Income Taxes - Calendar Year 2020 23321 Corporate Income Taxes - Calendar Year 2021 23322 Corporate Income Taxes - Calendar Year 2022 23323 Corporate Income Taxes - Calendar Year 2023 23324 Corporate Income Taxes - Calendar Year 2024 23325 Corporate Income Taxes - Calendar Year 2025 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 2019 2333 Provincial Tax Collection Agreements Accounts - Harmonized Sales Taxes 23330 Harmonized Sales Tax - Calendar Year 2020 23331 Harmonized Sales Tax - Calendar Year 2021 23332 Harmonized Sales Tax - Calendar Year 2022 23333 Harmonized Sales Tax - Calendar Year 2023 23334 Harmonized Sales Tax - Calendar Year 2024 23335 Harmonized Sales Tax - Calendar Year 2025 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 2019 2334 First Nations Tax Agreement Accounts 23340 Excise Taxes - Calendar Year 2020 23341 Excise Taxes - Calendar Year 2021 23342 Excise Taxes - Calendar Year 2022 23343 Excise Taxes - Calendar Year 2023 23344 First Nation Excise Taxes - Calendar Year 2024 23345 First Nation Excise Taxes – Calendar Year 2025 23346 Excise Taxes - Calendar Year 2016 23347 Excise Taxes - Calendar Year 2017 23348 Excise Taxes - Calendar Year 2018 23349 Excise Taxes - Calendar Year 2019 2335 First Nation Goods and Services Tax (FNGST) 23350 First Nation Goods and Services Tax - Calendar Year 2020 23351 First Nation Goods and Services Tax - Calendar Year 2021 23352 First Nation Goods and Services Tax - Calendar Year 2022 23353 First Nation Goods and Services Tax - Calendar Year 2023 23354 First Nation Goods and Services Tax - Calendar Year 2024 23355 First Nation Goods and Services Tax - Calendar Year 2025 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 2019 2336 Provincial Tax Collection Agreements Accounts – Excise Duties and Taxes 23360 Coordinated Cannabis Taxation Agreements – Fiscal Year 2019-2020 23361 Coordinated Cannabis Taxation Agreements – Fiscal Year 2020-2021 23362 Coordinated Cannabis Taxation Agreements – Fiscal Year 2021-2022 23363 Coordinated Cannabis Taxation Agreements – Fiscal Year 2022-2023 23364 Coordinated Cannabis Taxation Agreements – Fiscal Year 2023-2024 23365 Coordinated Cannabis Taxation Agreements – Fiscal Year 2024-2025 23369 Coordinated Cannabis Taxation Agreements – Fiscal Year 2018-2019 2337 Provincial Tax Collection Agreements Accounts – Excise Duties on Vaping Products 23375 Coordinated Vaping Taxation Agreements – Fiscal Year 2024-2025 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 24115 Accounts payable for work in progress to be paid at a future date 24119 Other Accounts Payable (to be defined) 2414 Environmental Liabilities 24141 Remediation Liabilities 24149 Other environmental liabilities 2415 Asset Retirement Obligation 24151 Asset Retirement Obligation 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 25411 Loans of Employment Insurance Account 25412 Advances of Crop Re-Insurance Fund 25413 Advances to Agricultural Commodities Stabilization Account 26 Financial Liabilities 261 Financial Liabilities 2611 Derivative Liabilities 26111 Foreign currency forward contracts 26112 Cross-currency swaps 26113 Bank of Canada indemnity agreements 26114 Other derivatives 27 Foreign Exchange Accounts 271 International Monetary Fund 2712 International Monetary Fund – Liabilities 27120 Special drawing rights allocations 27122 Notes Payable 3 Equity/Deficit 31 Accumulated Deficit, Including Restricted Net Asset 312 Restricted Net Asset Accounts 3121 Major Consolidated Specific Purpose Accounts 31211 Employment Insurance Account 31213 Crop Re-Insurance Fund 31214 Agricultural Commodities Stabilization Accounts 31215 Employment Insurance Operating Account 3122 Insurance and Endowment Accounts 31221 Oil Pollution Fund 31222 Other Insurance Accounts 31224 Endowment Accounts 3123 Other Consolidated Specified Purpose Accounts 31231 Environmental Research Funds 31233 Canadian Commercial Bank and Northland Bank 31234 Seized Property Proceeds Account 31235 Earmarked Fees and Levies 31236 New Parks and Historic Sites Account 31239 Other Consolidated Specified Purpose Accounts 313 Equity of Crown Corporations 3131 Investment by Government of Canada in Enterprise Crown Corporations 31310 Details as required 3132 Accumulated Deficit or Earned Surplus of Consolidated Crown Corporations and Other Entities 31320 Details as required 314 Other Comprehensive Income 3141 Other Comprehensive Income 31411 Gain or loss on an available - for - sale financial assets 31412 Gain or loss on hedges of unrealized foreign currency translation loss and gains 31413 Actuarial gains or losses of pensions and other employee future benefits 315 Remeasurement Gains and Losses 3151 Remeasurement Gains and Losses 31511 Foreign Currency Forward Contracts 31512 Cross Currency Swaps 31513 Bank of Canada Indemnity Agreements 31514 Other derivatives 31515 Portfolio investments 31516 Financial instruments designated at fair value 32 Departmental Net Asset (Liabilities) 32D Departmental net asset (liabilities) 32DD Departmental net asset (liabilities) 32DDD Departmental net asset (liabilities) 35 Organization Transfer Out/In Offset Account 35D Organization transfer out/in offset account 35DD Organization transfer out/in offset account 35DDD Organization transfer out/in offset account 36 Retroactive Adjustment 36D Retroactive adjustment 36DD Retroactive adjustment 36DDD Retroactive adjustment 37 Capital Assets Transfer Out/In Offset Account 37D Capital assets transfer out/in offset account 37DD Capital assets transfer out/in offset account 37DDD Capital assets transfer out/in offset account 38 Accounts Receivable-Transition Payment Transfer Out/In Offset Account 38D Accounts receivable—Transition payment transfer out/in offset account 38DD Accounts receivable—Transition payment transfer out/in offset account 38DDD Accounts receivable - Transition payment transfer out/in offset account 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 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) 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) 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 4164 Digital Services Tax 41641 Digital Services Tax 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 419 Luxury Tax 4191 Luxury Tax 41911 Luxury Tax 42 Other Revenue 421 Return on Investments (ROI) 4211 Return on Investments (ROI) from Enterprise Crown Corporations and Other Government Business Enterprises 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 42117 Canada Port Authorities 42118 Canada Housing Trust - Canada Mortgage Bond 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 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 42314 Services of a Non-Regulatory Nature 42315 Sales of Goods and Information Products 42319 Other Fees and Charges 42320 Services to other government departments 424 Gains on Sales of Assets 4241 Gain on Sale (or Other Disposal) of 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 42416 Proceeds resulting from losses and damages to assets 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 and Penalties 42712 Gifts to the Crown 42713 Revenue from Seized Property 42714 Revenue from Enterprise Crown Corporations 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 4278 Fuel and Excess Emission Charges 42780 Fuel and Excess Emission Charges Assessed 5 Expenses 51 Program Expenses 511 Transfer Payments 5111 Transfer Payments to or on Behalf of Individuals 51110 Fuel charge proceeds returned to individuals 51111 Old Age Security and Related Payments 51112 Employment Insurance Benefits 51114 Goods and Services Tax (GST) Credit to Persons 51115 Assistance to Encourage Employment 51116 Canada Student Loans or Grants 51117 Pensions to Veterans 51118 Payments to Native Peoples 51119 Other Transfers to Individuals 51120 Apprentice Loans Program 51211 Emergency Care and Support Benefit 51212 Emergency Student Benefit 51213 Canada Recovery Benefit (CRB) and Canada Worker Lockdown Benefit 51214 Canada Recovery Sickness Benefit (CRSB) 51215 Canada Recovery Caregiving Benefit (CRCB) 51216 Canadian Dental Benefit 51217 Canada Disability Benefit 5112 Transfer Payments to or on Behalf of Individuals Through the Tax System 51121 Children's Special Allowances 51122 Children Special Allowance Accrual 51123 Working Income Tax Benefit 51124 Refundable Medical Expense Supplement 51125 Child Tax Benefits Accrual 51126 Goods and Services Tax (GST) Credit to Persons Accrual 51127 Children's Fitness Tax Credit 51128 Universal Child Care Benefit 51129 Energy Cost Benefits 5112A Other Transfer Payments to or on Behalf of Individuals Through the Tax System 5113 Transfer Payments to Other Levels of Government Within Canada 51130 Canada Health Transfer 51132 Equalization Payments 51133 Other Fiscal Arrangement Transfers by Dept of Finance 51134 Payments to Territorial Governments for Operating Expenditures 51135 Payments Made under Infrastructure Canada 51137 Quebec Abatement 51138 Canada Social Transfer 51139 Other Transfers to Other Levels of Government 5113A Fuel and Excess Emission charge proceeds returned to other levels of government 5113B Home Care and Mental Health Transfer 51140 Early Learning and Child Care Payments 5114 Transfer Payments to Other Levels of Government 51141 Other transfers to Other Levels of Government by Dept of Finance 51142 Gas Tax Fund Transfers 5115 Payments to Industry 51150 Fuel charge proceeds returned to Industry 51151 Payments to Agricultural Producers 51152 Industrial Development Payments 51155 Other payments to industry through the tax system 51156 Wage subsidy 51157 Loans from the Canada Emergency Business Account (CEBA) 51158 Rent subsidy 51159 Other Transfers to Industry 5115A Other business supports to respond to COVID-19 5116 Payments to Other Countries and International Organizations 51161 International Development Assistance 51169 Other Transfers to Other Countries and International Organizations 5117 Payments to Organizations, Including Crown Corporations and Non - Profit Organizations 51171 Payments to or on Behalf of Native Peoples 51172 Consolidated Other Entities Expenses 51173 Consolidated Other Entities Expenses - Contra 51174 Other Transfers to Non-Profit Organizations - Contra 51175 Payments to Crown Corporations 51178 Transfer payments by Consolidated Foundations 51179 Other transfers to non-profit institutions and other organizations 5118 Foreign Exchange Gain/Loss 51180 Foreign Exchange Gain/Loss on Transfer Payments 5119 Payments to Other Sectors 51191 Payments to Consolidated Specified Purpose Accounts 51192 Provision for Loan Guarantees 51199 Other Transfers to any Other Sector 512 Crown Corporation and Other Entities Expenses 5129 Crown Corporation and Other Entities Expenses 51290 Consolidated Crown Corporation Expenses 51292 Consolidated Crown Corporation Expenses - Contra 51293 Consolidated other entities expenses 51294 Consolidated other entities expenses - Contra 513 Operating Expenses 5131 Personnel Operating Expenses 51311 Salaries and Wages (including Allowances) 51312 Employer Contribution Costs 51313 Other Superannuation Related Costs 51314 Pension and Similar Payments to Former Employees 51315 Pension Provision Adjustments 5132 Operating and Maintenance 51321 Operating Expenses 51325 Cost of Goods Sold for Inventories 514 Amortization Expenses 5140 Amortization Expenses on Leasehold Improvements 51401 Amortization Expenses on Leasehold Improvements 5141 Amortization Expenses on Capital Assets - Buildings and Works 51412 Amortization Expenses - Buildings 51413 Amortization Expenses - Works and Infrastructure 5142 Amortization Expenses on Capital Assets - Machinery and Equipment 51421 Amortization Expenses - Machinery and Equipment 51422 Amortization Expenses - Computer Hardware 51423 Amortization Expenses - Computer Purchased and Developed Software 51424 Amortization Expenses - Arms and Weapons 51429 Amortization Expenses - Other Equipment including Furniture 5143 Amortization Expenses on Vehicles 51431 Amortization Expenses - Ships and Boats 51432 Amortization Expenses - Aircraft 51433 Amortization Expenses - Motor Vehicles (Non - Military) 51434 Amortization Expenses - Military Vehicles 51439 Amortization Expenses - Other Vehicles 5144 Amortization Expenses on Purchased Intangible Assets 51444 Amortization Expenses on Purchased Intangible Assets 5146 Crown Corporation - Amortization Expenses on Tangible Capital Assets 51461 Crown Corporations - Amortization Expenses - All Categories 51462 Other Entities - Amortization Expenses - All Categories 515 Loss on Sale of Assets 5151 Loss on Sale or Other Disposal of Assets 51511 Loss on sale or other Disposal of Capital Assets 51512 Loss on Sale of Bullion and Coinage 51514 Losses on Sales of Real Property to Canada Lands Company 51515 Crown Corporation - Loss on Disposal of Tangible Capital Assets 51516 Other entities - Loss on Disposal of Tangible Capital Assets 51517 Loss on Sale Non-Capital Assets to Outside Parties 5152 Loss on Sale of Government Organizations 51521 Loss on Sale of Crown Corporations 51522 Loss on Sale of Departmental Organizations 51523 Loss on Sale of Joint and Mixed Enterprise 516 Consolidated Specified Purpose Account Expenditures 5161 Major Consolidated Specified Purpose Accounts Expenditures 51611 Administration Expenses - Employment Insurance Account 51613 Re - Insurance Amounts Paid to the Provinces 51614 Payments from Agricultural Commodities Stabilization Board Accounts 51615 Administration expenses - Employment Insurance Operating Account 51619 Other Accounts 5162 Insurance, Donation, Bequest Expenses and Other Payments 51621 Pollution Claims and Expenses from the Oil Pollution Fund 51622 Payments from Other Insurance Accounts 51626 Expenses - Fund for railway accidents involving designated goods 5163 Other Consolidated Specified Purpose Accounts 51631 Payments from Environmental Studies Research Fund 51633 Payments from Canadian Commercial Bank and Northland Bank Account 51634 Payments from Seized Property Proceeds Account 51635 Payments from Earmarked Fees and Other Levies 51636 Payments from New Parks and Historic Sites Account 51639 Other Payments 517 Other Program Expenses 5171 Investment Expenses 51711 Loss on Foreign Exchange 51712 Loss on Foreign Exchange Re-Valuations at Year-End 51719 Other Investment Expenses 5172 Miscellaneous Expenses 51721 Export Development Canada - Administration Charges 51722 Miscellaneous Special Payments, e.g. Court Awards 51724 Government Contingencies Account 51725 Suspense Account for Duplicate Payments 51726 Interest on Overdue Suppliers Accounts 51729 Other Miscellaneous Expenses 5173 Other Program Expenses for Accounting Purposes 51731 Provision for Valuation 51732 Bad Debt Expense 51733 Losses on Write-Offs and Write-Downs 51735 Amortization of Confederation Bridge 51736 Bad Debt - Employment Insurance 51737 Payments to other consolidated entities - Contra 51738 Bad Debt Expense – Phoenix salary overpayments 51739 Other Program Expenses for Accounting Purposes 5174 Payments to Enterprise Crown Corporations and Other Government Business Enterprises 51741 Export Development Canada 51742 Canada Post Corporation 51744 Canada Ports Corporation 51749 Other Payments to Enterprise Crown Corporations and Other Government Business enterprises 51751 Canada Mortgage and Housing Corporation (Minister's Account) 5175 Payments to Consolidated Crown Corporations and Other Entities 51750 Payments to Consolidated Crown Corporations and Other Entities – Contra 51752 Canadian Broadcasting Corporation 51753 Telefilm Canada 51754 Marine Atlantic Inc. 51755 VIA Rail Canada Inc. 51756 International Development Research Centre 51757 National Capital Commission 51759 Other Payments to Consolidated Crown Corporations and Other Entities 51781 VIA HFR - VIA TGF Inc. 5176 Special Payments 51761 Fuel Rebate Program Payments 51762 Fuel Rebate Program Accrual Basis 5177 Bad Debt Expense - Tax Revenues 51771 Personal Income Taxes 51772 Corporate Income Taxes 51773 Goods and Sales Tax (GST) 51774 Excise Tax and Duties 51775 Energy Taxes 51776 Other Taxes 51777 Customs Duties and Taxes on Imports 51778 Source Deductions 51779 Non - Residents 5179 Interest Expense on Tax Refunds 51790 Interest Expense - Personal Income Taxes 51791 Interest Expense - Corporate Income Taxes 51792 Interest Expense - Non-Resident Taxes 51793 Interest Expense - Goods and Services Tax 51794 Interest Expense - Other Excise Taxes and Duties 51795 Interest Expense - Other Interest Paid on Tax Refunds 518 Distribution of Provision for Valuation Accounts 5181 Provision for Valuation for Transfer Payments to Other Levels of Government 51811 Canada Health and Social Transfer (CHST) 51812 Medical Care 51814 Fiscal Arrangements 51819 Provision for Valuation for Other Levels of Government - Other 5182 Provision for Valuation for Other Transfer Payments 51821 Accounts Payable - Employment Insurance (EI) Benefits 51822 Accounts Payable for Crop Reinsurance 51823 Valuation for Beef Plan - National Tripartite Stabilization Program (NTSP) 51824 Provision for claims and litigations - Indian Affairs and Northern Development 51825 Valuation for Other Payments to Persons 51826 Provision for veteran payments 51827 Provision for RCMP payments 51829 Provision for Valuation for all Other Transfer Payments 5183 Provision for Valuation for Crown Corporations 51831 Provision for Crown Corporations 51832 Provision for Crown Corporations (Contra) 5184 Provision for Personnel Expenses 51841 Personnel Expenses to Defence 51842 Personnel Expenses to All Other Departments 51843 Provision for Valuation for Interest on Pensions 51844 Provision for Severance Benefits - Military 51845 Personnel Expenses to RCMP 51846 Provision for Severance Benefits - Public Service 51847 Provision for Severance Benefits - RCMP Members 51848 Provision for Severance Benefits - Others 51849 Allowance for Termination Benefits - Departments 51881 Provision for Sick Leave Benefit Plan - Departments 5185 Provision for Valuation for Other Expenses 51851 Agriculture 51852 Defence 51853 Foreign Affairs, Trade and Development (Department of) 51854 Human Resources and Skills Development Canada (HRSDC) 51855 Industry and Regional Agencies 51856 Indian Affairs and Northern Development (IAND) 51857 Veterans Affairs 51859 Other Departments and Agencies 52 Public Debt Charges 521 Interest on Unmatured Debt 5211 Marketable Bonds 52111 Interest on marketable bonds in Canadian dollars 52112 Real Return Bonds 52113 Currency Swap Transactions 5212 Treasury Bills 52120 Treasury Bills 5213 Canada Savings Bonds 52130 Canada Savings Bonds 5214 Bonds for Canada Pension Plan 52140 Special Non-Marketable Bonds Issued to the Canada Pension Plan Investment Fund 5215 Interest on Other Securities in Canadian Funds 52151 Interest on Canadian Money Market 52152 Interest on Canada Health and Social Transfer (CHST) and Medical Equipment Trusts 52159 Interest on Other Securities in Canadian Funds 5216 Interest on Securities in Foreign Currencies 52162 Interest on Canada Notes 52163 Interest on Canada Bills 52164 Interest on marketable bonds in US dollars 52165 Interest on marketable bonds in Swiss Francs 52166 Interest on marketable bonds in Euros 52167 Interest on marketable bonds in Japanese Yen 52168 Interest on Medium-Term Notes 52169 Interest on marketable bonds - Other foreign currencies 522 Interest on Other Liabilities 5221 Interest on Superannuation Accounts 52211 Interest on Public Service Superannuation Account 52212 Interest on Canadian Forces Superannuation Account 52213 Interest on Royal Canadian Mounted Police (RCMP) Superannuation Account 52214 Interest on Members of Parliament (MP) Retirement Allowance Account 52216 Interest on Supplementary Retirements Benefit Accounts (SRBA) 52217 Interest on Other Superannuation Accounts 52219 Interest on Other Pension Liability Accounts 5222 Interest on Retirement Compensation Allowance (RCA) Accounts 52221 Interest on Retirement Compensation Arrangements Account (RCA) Account No. 1 - Public Servants 52222 Interest on Retirement Compensation Arrangements Account (RCA) Account No. 1 - National Defence 52223 Interest on Retirement Compensation Arrangements (RCA) Account No. 1 - Royal Canadian Mounted Police (RCMP) 52224 Interest on Retirement Compensation Arrangements (RCA) Account No. 2 - Public Servants 52225 Interest on Members of Parliament (MP) Retirement Compensation Arrangements (RCA) Account 5223 Interest Paid on Consolidated Specified Purpose Accounts 52231 Interest Paid to Employment Insurance (EI) Fund (Offset to 42611) 52232 Interest on Other Consolidated Specified Purpose Accounts (Offset to 42145) 5224 Interest on Other Non-Budgetary Accounts 52241 Interest on Canada Pension Plan Account 52242 Interest on Other Non-Budgetary Accounts 523 Interest Paid by Other Entities Within the Government 5231 INTEREST PAID BY CONSOLIDATED SPECIFIED PURPOSE ACCOUNTS 52311 Interest Paid by Employment Insurance (EI) Fund (Offset to 42141) 52319 Interest Paid by Other Consolidated Specified Purpose Accounts 5232 Interest Paid by Revolving Funds 52320 Interest paid by revolving funds 5233 Interest Paid by Non-Budgetary Funds and Accounts 52330 Interest Paid by Non-Budgetary Funds and Accounts 5239 Other Interest Paid 52390 Other Interest Paid 524 Other Public Debt Expenses 5241 Amortization of Discounts, Premiums and Commissions on Bonds 52411 Amortization of Discounts, and Premiums on Marketable Bonds 52412 Amortization of Commissions on Canada Savings Bonds 52415 Consumer Price Index adjustments on Real Return Bonds 52416 Amortization of Discounts, and Premiums on foreign bonds 52417 Amortization of Discounts, and Premiums on Real Return Bonds 5242 Servicing Costs and Costs of Issuing New Loans 52421 Servicing Costs 52422 Costs of Issuing New Loans 5249 Other 52491 Interest Component on Capital Lease Payments 52492 Interest Expense related to Alternative Financing Arrangements (Public Private Partnerships) 53 Actuarial Gains and Losses 531 Actuarial Gains and Losses 5311 Actuarial Gains and Losses 53110 Actuarial gains/losses on public sector pension and other employee and veteran future benefits 6 Cash reconciliation control accounts 61 Cash payment control accounts 61D Cash payment control accounts 61DD Cash payment control accounts 61DDD Cash payment control accounts 62 Cash deposit control accounts 62D Cash deposit control accounts 62DD Cash deposit control accounts 62DDD Cash deposit control accounts 63 Payroll control accounts 63D Payroll control accounts 63DD Payroll control accounts 63DDD Payroll control accounts 64 Interdepartmental settlement (I.S.) debit control accounts 64D Interdepartmental settlement (IS) debit control accounts 64DD Interdepartmental settlement (IS) debit control accounts 64DDD Interdepartmental settlement (IS) debit control accounts 65 Interdepartmental settlement (I.S.) credit control accounts 65D Interdepartmental settlement (IS) credit control accounts 65DD Interdepartmental settlement (IS) credit control accounts 65DDD Interdepartmental settlement (IS) credit control accounts 6X Other control accounts 6XD Other control accounts 6XDD Other control accounts 6BDDD Non-treasury control accounts - Department of Finance 6CDDD Program payment control accounts