Chapter 18—Revision history

Chapter 18 has been updated to allow more time for Crown corporations and other reporting entities to prepare and submit their CC Forms, following the flood situation in the National Capital Region. Consult section 18.4.12 for the new submission date for the March 31 (final figures).

The revision includes the following changes:

• Form CC‑1 has been revised to add more assets items
• Form CC‑1c has been revised to collect additional information on Other receivables, Accrued interest, fees, etc., Trade accounts receivable (Enterprise Crown corporations and other government business enterprises)
• Form CC‑2 has been revised to add more liabilities items
• Form CC‑2b‑4 has been revised to collect additional information on defined benefit plans sponsored by consolidated Crown corporations and other entities
• Form CC‑3 has been revised to add more revenues and expenses items

The revision includes the following changes:

• Form CC‑1c has been created to collect additional information on Net trade accounts receivable
• Form CC‑2b‑3 has been revised to include information regarding contributions made and benefits paid during the reporting period which was previously reported under CC‑2b‑4
• Form CC‑2b‑4 has been revised to collect additional information on the adherence of the pension plan to the reporting guidelines of the Superintendent of Financial Institutions and the information regarding the contributions made and benefits paid was removed
• Form CC‑2f has been created in order to collect more information on Deferred revenues

The revision includes the following changes:

• Form CC‑2b‑1 has been revised to clarify the table that details the Funded status of Defined Benefit Plans
• Form CC‑2b‑4 has been revised to collect additional information on Employer contributions from April 1 to March 31
• Form CC‑2d has been completely revised to reflect the new disclosure requirements in PS 3260
• Form CC‑2d‑1 has been revised to collect additional information on the nature and source of liabilities
• Form CC‑2d‑2 has been created in order to collect more information on Environmental Liabilities related to remediation liabilities
• Forms CC‑3a and CC‑3b have been revised to break down the information into categories for operations and cost of sales and services