Recapitulation of external revenues by source
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Table 4a reconciles total ministerial revenues (Table 4) with external revenues reported in Table 1 of this section and in the Consolidated Statement of Operations and Accumulated Deficit in Section 2 of Volume 1. The reconciling items include the revenues from the consolidated specified purpose accounts, the accrual of accounts receivable and the adjustment of the Exchange Fund Account to recognize the international reserves held in the Account, the accrual and deferral of other revenues, the revenues of Crown corporations and other entities, tax credits and repayments and the elimination of internal revenues.
| Description | Total ministerial revenues | Consolidated specified purpose accounts | Accrual and other adjustments | Crown corporations and other entities | Tax credits and repayments | Internal revenuesLink to footnote 1 | Total external revenues |
|---|---|---|---|---|---|---|---|
| Tax revenues— | |||||||
| Income tax revenues | |||||||
| Personal | 138,569,521 | – | – | – | 25,265,742 | 46,000 | 163,881,263 |
| Corporate | 48,370,671 | – | – | – | 1,997,650 | – | 50,368,321 |
| Non-resident | 9,369,558 | – | – | – | – | – | 9,369,558 |
| Total | 196,309,750 | – | – | – | 27,263,392 | 46,000 | 223,619,142 |
| Other taxes and duties | |||||||
| Goods and services tax | 38,221,164 | – | – | – | – | – | 38,221,164 |
| Energy taxes | |||||||
| Excise tax—Gasoline | 4,483,019 | – | – | – | – | – | 4,483,019 |
| Excise tax—Aviation gasoline and diesel fuel | 1,319,234 | – | – | – | – | – | 1,319,234 |
| Subtotal | 5,802,253 | – | – | – | – | – | 5,802,253 |
| Customs import duties | 6,880,783 | – | – | – | – | – | 6,880,783 |
| Other excise taxes and duties | |||||||
| Excise duties | 5,228,269 | – | – | – | – | – | 5,228,269 |
| Air travellers security charge | 871,522 | – | – | – | – | – | 871,522 |
| Miscellaneous excise taxes and duties | 223,150 | – | – | – | – | – | 223,150 |
| Subtotal | 6,322,941 | – | – | – | – | – | 6,322,941 |
| Total | 57,227,141 | – | – | – | – | – | 57,227,141 |
| Total tax revenues | 253,536,891 | – | – | – | 27,263,392 | 46,000 | 280,846,283 |
| Employment insurance premiums | – | 22,698,402 | – | – | – | (negative 403,479) | 22,294,923 |
| Other revenues | |||||||
| Crown corporations | |||||||
| Enterprise Crown corporations and other government business enterprises— | |||||||
| Share of annual profit | 6,426,942 | – | – | (negative 506,746) | – | – | 5,920,196 |
| Interest and other | 1,206,357 | – | (negative 25,232) | – | – | – | 1,181,125 |
| Total | 7,633,299 | – | (negative 25,232) | (negative 506,746) | – | – | 7,101,321 |
| Other programs | |||||||
| Return on investments | 1,682,976 | – | 122,638 | – | – | (negative 35) | 1,805,579 |
| Refunds of previous years' expenditures | 515,959 | – | (negative 479,169) | – | – | (negative 36,790) | – |
| Sales of goods and services | |||||||
| Rights and privileges | 1,426,442 | – | 903,458 | – | – | (negative 8,291) | 2,321,609 |
| Lease and use of public property | 1,465,126 | – | 75,943 | – | – | (negative 762,555) | 778,514 |
| Services of a regulatory nature | 2,199,097 | – | 23,067 | – | – | (negative 442,390) | 1,779,774 |
| Services of a non-regulatory nature | 4,986,946 | – | 1,246,691 | – | – | (negative 2,219,677) | 4,013,960 |
| Sales of goods and information products | 2,119,779 | – | 1,054,514 | – | – | (negative 1,956,475) | 1,217,818 |
| Other fees and charges | 2,051,366 | – | (negative 688,544) | – | – | (negative 556,976) | 805,846 |
| Proceeds from the disposal of surplus Crown assets | 66,375 | – | (negative 38,797) | – | – | (negative 27,578) | – |
| Miscellaneous revenues | |||||||
| Interest and penalties | 5,270,240 | – | 901,006 | – | – | – | 6,171,246 |
| Other | 3,489,585 | (negative 261,475) | (negative 6,249,906) | 6,145,839 | – | (negative 1,709,857) | 1,414,186 |
| Total | 25,273,891 | (negative 261,475) | (negative 3,129,099) | 6,145,839 | – | (negative 7,720,624) | 20,308,532 |
| Net foreign exchange | |||||||
| Exchange Fund Account | 1,482,023 | – | (negative 2,029) | – | – | – | 1,479,994 |
| International Monetary Fund | 26,695 | – | 137,651 | – | – | – | 164,346 |
| Other | 194,719 | – | (negative 172,171) | – | – | – | 22,548 |
| Total | 1,703,437 | – | (negative 36,549) | – | – | – | 1,666,888 |
| Total other revenues | 34,610,627 | (negative 261,475) | (negative 3,190,880) | 5,639,093 | – | (negative 7,720,624) | 29,076,741 |
| Total revenues | 288,147,518 | 22,436,927 | (negative 3,190,880) | 5,639,093 | 27,263,392 | (negative 8,078,103) | 332,217,947 |