Environmental liabilities and asset retirement obligations
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Environmental liabilities are based on the Government’s best estimate of the amount required to remediate the site to current minimum environmental standards.
Asset retirement obligations are the Government’s estimated costs related to obligations associated with the retirement of tangible capital assets. These costs are normally capitalized and amortized over the asset’s estimated useful life. The liability reflects the present value of estimated future cash flows required to retire the asset.
| 2018 | 2017 | |
|---|---|---|
| Remediation liabilities for contaminated sites | ||
| Agriculture and Agri-Food | ||
| Department of Agriculture and Agri-Food | 6,630,455 | 3,423,088 |
| Canadian Heritage | ||
| Canadian Broadcasting Corporation | 367,000 | 390,000 |
| National Capital Commission | 49,884,000 | 50,831,000 |
| Subtotal | 50,251,000 | 51,221,000 |
| Environment and Climate Change | ||
| Department of the Environment | 194,163,433 | 195,602,662 |
| Parks Canada Agency | 58,050,670 | 50,638,172 |
| Subtotal | 252,214,103 | 246,240,834 |
| Fisheries, Oceans and the Canadian Coast Guard | ||
| Department of Fisheries and Oceans | 129,545,542 | 112,154,402 |
| Global Affairs | ||
| Department of Foreign Affairs, Trade and Development | 15,591 | 15,000 |
| Health | ||
| Department of Health | 38,713 | 100,790 |
| Indigenous and Northern Affairs | ||
| Department of Indian Affairs and Northern Development | 3,343,532,437 | 3,421,838,583 |
| Infrastructure and Communities | ||
| The Jacques-Cartier and Champlain Bridges Inc. | 24,402,000 | 46,675,000 |
| Windsor-Detroit Bridge Authority | 15,468,000 | 5,840,000 |
| Subtotal | 39,870,000 | 52,515,000 |
| Innovation, Science and Economic Development | ||
| National Research Council of Canada | 3,224,044 | 2,718,164 |
| National Defence | ||
| Department of National Defence | 491,413,076 | 536,639,813 |
| Natural Resources | ||
| Department of Natural Resources | 1,755,936 | 4,907,906 |
| Atomic Energy of Canada Limited | 988,243,000 | 1,081,866,000 |
| Subtotal | 989,998,936 | 1,086,773,906 |
| Public Safety and Emergency Preparedness | ||
| Canada Border Services Agency | 1,187,743 | 1,165,597 |
| Correctional Service of Canada | 3,203,237 | 3,160,429 |
| Royal Canadian Mounted Police | 9,693,093 | 9,134,394 |
| Subtotal | 14,084,073 | 13,460,420 |
| Public Services and Procurement | ||
| Department of Public Works and Government Services | 218,431,732 | 217,809,560 |
| Transport | ||
| Department of Transport | 171,038,656 | 198,378,127 |
| The Federal Bridge Corporation Limited | – | 890,000 |
| VIA Rail Canada Inc. | 200,000 | 335,000 |
| Subtotal | 171,238,656 | 199,603,127 |
| Gross remediation liability for contaminated sites | 5,710,488,358 | 5,944,513,687 |
| Less expected recoveries—Department of Indian Affairs and Northern Development | 23,431,315 | 27,441,114 |
| Net remediation liability of contaminated sites | 5,687,057,043 | 5,917,072,573 |
| Other environmental liabilities | ||
| National Defence | ||
| Department of National Defence (unexploded explosive ordnance affected sites) | 122,124,589 | 183,848,755 |
| Asset retirement obligations | ||
| Natural Resources | ||
| Atomic Energy of Canada Limited (nuclear facility decommissioning) | 6,473,301,000 | 6,492,243,000 |
| Others | 8,586,866 | 5,717,109 |
| Total asset retirement obligations | 6,481,887,866 | 6,497,960,109 |
| Total environmental liabilities and asset retirement obligations | 12,291,069,498 | 12,598,881,437 |
|
The dash means that the amount is 0 or is rounded to 0. | ||
Changes in liability for remediation of contaminated sites
| 2018 | 2017 | |
|---|---|---|
| Opening balance | 5,944,513,687 | 6,273,566,159 |
| Less: Expenditures reducing opening liabilities | 538,751,252 | 414,126,248 |
| Add: | ||
| Changes in estimated remediation costs | 253,777,187 | 42,885,906 |
| New liability for sites not previously recorded | 50,948,736 | 42,187,870 |
| Closing balance (gross) | 5,710,488,358 | 5,944,513,687 |
| Expected recoveries | 23,431,315 | 27,441,114 |
| Closing balance (net) | 5,687,057,043 | 5,917,072,573 |
In addition to expenditures reducing liabilities previously recorded, the government spent another $30,987,709 ($33,673,083 in 2017) remediation costs on its contaminated sites when these costs became known in the year.