Deferred revenues
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This account records revenues received before the end of the current fiscal year for which the goods or services are to be delivered or rendered in a subsequent fiscal year. It includes licence fees received for which access to the radio spectrum is being provided in subsequent years. The major deferred revenues of $50 million or more are reported individually. It also presents separately revenues received which have been recorded in a specified purpose account.
| April 1, 2017 | Receipts and other credits | Payments and other charges | March 31, 2018 | |
|---|---|---|---|---|
| Deferred revenues | ||||
| Global Affairs | ||||
| Canadian Commercial Corporation | ||||
| Advances from foreign customers | 201,337,000 | 93,747,000 | 138,742,000 | 156,342,000 |
| Immigration, Refugees and Citizenship | ||||
| Department of Citizenship and Immigration | ||||
| Service fees for immigration and citizenship | 390,694,039 | 983,408,529 | 896,005,457 | 478,097,111 |
| Innovation, Science and Economic Development | ||||
| Department of Industry | ||||
| Canadian Intellectual Property Office Revolving Fund | 61,808,562 | 129,425,329 | 126,375,219 | 64,858,672 |
| Spectrum licence fees | 8,147,868,573 | 164,164,494 | 1,092,295,623 | 7,219,737,444 |
| Total | 8,209,677,135 | 293,589,823 | 1,218,670,842 | 7,284,596,116 |
| Other deferred revenues | 396,471,765 | 896,226,799 | 899,120,590 | 393,577,974 |
| Total | 9,198,179,939 | 2,266,972,151 | 3,152,538,889 | 8,312,613,201 |
| Other deferred revenues—Specified purpose accounts | ||||
| Donation and bequest accounts | ||||
| Agriculture and Agri-Food | ||||
| Department of Agriculture and Agri-Food | ||||
| Shared-cost agreements—Research | 17,518,191 | 8,150,736 | 7,958,269 | 17,710,658 |
| Canadian Heritage | ||||
| Library and Archives of Canada | ||||
| Special Operating Account | 901,137 | 1,730,546 | 541,926 | 2,089,757 |
| National Film Board | ||||
| Gift to the Crown | – | 35,000 | 22,150 | 12,850 |
| Total | 901,137 | 1,765,546 | 564,076 | 2,102,607 |
| Environment and Climate Change | ||||
| Department of the Environment | ||||
| Endangered species—Donations | 8,018 | 930 | – | 8,948 |
| Miscellaneous projects deposits | 6,823,471 | 11,898,364 | 2,631,879 | 16,089,956 |
| Total | 6,831,489 | 11,899,294 | 2,631,879 | 16,098,904 |
| Families, Children and Social Development | ||||
| Canadian Centre for Occupational Health and Safety | ||||
| Donations | 113,152 | – | – | 113,152 |
| Fisheries, Oceans and the Canadian Coast Guard | ||||
| Department of Fisheries and Oceans | ||||
| Restricted donations | 2,620 | – | – | 2,620 |
| Health | ||||
| Canadian Institutes of Health Research | ||||
| Donations for research | 4,006,616 | 2,287,960 | 3,402,558 | 2,892,018 |
| Innovation, Science and Economic Development | ||||
| Department of Industry | ||||
| Deposits from non-government organizations | 3,316,391 | 1,193,399 | 1,344,072 | 3,165,718 |
| Prime Minister's Awards | 46,680 | 50,000 | 96,000 | 680 |
| Subtotal | 3,363,071 | 1,243,399 | 1,440,072 | 3,166,398 |
| Canadian Space Agency | ||||
| RADARSAT-2 | 6,018 | – | 960 | 5,058 |
| RADARSAT-2—Data satellite | 43,609 | 1,812,960 | 1,828,766 | 27,803 |
| Subtotal | 49,627 | 1,812,960 | 1,829,726 | 32,861 |
| Social Sciences and Humanities Research Council | ||||
| Trust Fund | 373,380 | 1,655 | 10,000 | 365,035 |
| Total | 3,786,078 | 3,058,014 | 3,279,798 | 3,564,294 |
| National Defence | ||||
| Department of National Defence | ||||
| Corporate sponsorships and donations | 46,153 | 57,006 | 64,029 | 39,130 |
| Office of the Governor General's Secretary | ||||
| Cost-sharing agreements and other collaborative agreements | 1,210 | 291,872 | 148,260 | 144,822 |
| Donations—Rideau Hall | 47,260 | – | 22,097 | 25,163 |
| Total | 48,470 | 291,872 | 170,357 | 169,985 |
| Public Safety and Emergency Preparedness | ||||
| Royal Canadian Mounted Police | ||||
| Civil Remedies Grant Program | 11,229 | 21,766 | 31,990 | 1,005 |
| Mounted Police Foundation | 292,284 | – | 1,662 | 290,622 |
| Royal Canadian Mounted Police Pipe Band (NCR) | 7,163 | – | – | 7,163 |
| Sponsorship Agreement—Contributions | 168,653 | – | – | 168,653 |
| Total | 479,329 | 21,766 | 33,652 | 467,443 |
| Transport | ||||
| Department of Transport | ||||
| Shared-cost agreements—Transportation research and development | 645,396 | 1,140,252 | 1,384,947 | 400,701 |
| Veterans Affairs | ||||
| Department of Veterans Affairs | ||||
| Restricted donations | ||||
| Canadian Memorial | 800 | – | – | 800 |
| Visitor Education Centre, Vimy Memorial | 5,000,000 | – | – | 5,000,000 |
| Wounded Warrior Fund | 849 | – | – | 849 |
| Total | 5,001,649 | – | – | 5,001,649 |
| Total—Donation and bequest accounts | 39,380,280 | 28,672,446 | 19,489,565 | 48,563,161 |
| Endowment interest accounts | ||||
| Environment and Climate Change | ||||
| Parks Canada Agency | ||||
| Laurier House—Interest (Mackenzie King Trust Account) | – | 3,758 | 3,758 | – |
| Health | ||||
| Canadian Institutes of Health Research | ||||
| Endowments for health research | 2,430 | 571 | – | 3,001 |
| Innovation, Science and Economic Development | ||||
| National Research Council of Canada | ||||
| H.L. Holmes Fund | – | 26,500 | 26,500 | – |
| Social Sciences and Humanities Research Council | ||||
| Queen's Fellowship Fund | 103,686 | 2,610 | – | 106,296 |
| Total | 103,686 | 29,110 | 26,500 | 106,296 |
| Total—Endowment interest accounts | 106,116 | 33,439 | 30,258 | 109,297 |
| Total—Other deferred revenues—Specified purpose accounts | 39,486,396 | 28,705,885 | 19,519,823 | 48,672,458 |
| Total—Deferred revenues | 9,237,666,335 | 2,295,678,036 | 3,172,058,712 | 8,361,285,659 |
|
The dash means that the amount is 0 or is rounded to 0. | ||||
Advances from foreign customers
This account records advances from foreign customers representing a down payment made at the outset of the contract before any work has been performed.
Service fees for immigration and citizenship
This account was established to record fees, rights and privileges derived from the Citizenship Act and regulations and the Immigration and Refugee Protection Act and regulations. Recognition of earned revenue related to fees, rights and privileges is deferred until the application is finalized.
Canadian Intellectual Property Office Revolving Fund
This account was established to record funds reserved from sources such as patents, trademarks examination and registration fees which are recognized as revenue in subsequent years.
Spectrum licence fees
This account was established to record: (a) funds received from spectrum auctions, which are recognized as revenues over the period of the licences; and (b) funds received from spectrum licence fees that are received in the latter part of the fiscal year, but which are applicable to the following fiscal year.
Shared-cost agreements—Research
This account was established to record amounts deposited by external parties for shared-cost projects, and any related future provincial program payments to be made on a province's behalf by the Department of Agriculture and Agri-Food as part of a related project. Funds are disbursed on behalf of depositors as specific projects are undertaken.
Special Operating Account
This account was established, pursuant to section 18 of the Library and Archives of Canada Act, to record funds received for the purposes of the Library and Archives of Canada, by way of gifts. Amounts required for the purposes of the Act may be paid out of this account, or out of funds appropriated by Parliament for such purposes.
Gift to the Crown
This account was established to record donations for the production of a documentary on innovative economic and social actions in certain countries and an animation film on the integration of immigrants.
Endangered species—Donations
This account was established to record donations, gifts or bequests received from individuals and organizations to finance various studies related to endangered species.
Miscellaneous projects deposits
This account was established to record contributions received from organizations and individuals, for the advancement of research work and clean-up efforts.
Donations
This account was established, pursuant to subsection 6(3) of the Canadian Centre for Occupational Health and Safety Act, to record funds, securities or other property received by way of gift, bequest or otherwise, and to disburse such donations at the discretion of the Centre.
Restricted donations—Department of Fisheries and Oceans
This account was established to record directed donations to be used for research, development, management and promotion of fisheries and oceans related issues.
Donations for research
This account was established, pursuant to section 29 of the Canadian Institutes of Health Research Act, to record donations and contributions received from organizations and individuals for health research.
Deposits from non-government organizations
This account was established to record amounts deposited by customers to be used for payments of services provided by the department.
Prime Minister's Awards
This account was established to record amounts deposited by external parties to be used in support of the Prime Minister's Awards for teaching excellence.
RADARSAT-2
This account was established to record funds received for the configuration and layout of relocated "MacDonald, Dettwiler and Associates" personnel.
RADARSAT-2—Data satellite
This account was established to record funds received from "MacDonald, Dettwiler and Associates" for the reception, archiving, cataloging and satellite acquisition services.
Trust Fund—Social Sciences and Humanities Research Council
This account was established to record funds available for social sciences and humanities research activities. The account is also used to record receipts of private donations for the purpose of special projects.
Corporate sponsorships and donations
This account was established by the Department of National Defence to administer funds received from various private companies, not for profit corporations, associations, other levels of government, or individuals for the purpose of holding events, conducting operations and constructing capital assets consistent with the Department's mandate but not funded from its appropriations.
Cost sharing collaborate agreements and other collaborate agreements
This account was established to record amounts deposited by external parties for shared-cost projects.
Donations—Rideau Hall
This account was established to record gifts, donations or bequests to Rideau Hall from private organizations and individuals to fund specific initiatives.
Civil Remedies Grant Program
This account was established to record grants received under the authority of the British Columbia Civil Forfeiture Act. These grants are used for the procurement of specialized police equipment and training.
Mounted Police Foundation
This account was established to record funds received from the Mounted Police Foundation which will be used to cover expenses related to community policing, educational, promotional and public relations projects throughout Canada.
Royal Canadian Mounted Police Pipe Band (National Capital Region)
This account was established to administer sponsorship funds to support the Royal Canadian Mounted Police Pipe Band.
Sponsorship agreement—Contributions
This account was established to record funds contributed to the Royal Canadian Mounted Police pursuant to sponsorship agreements for use in community policing programs.
Shared-cost agreements—Transportation research and development
This account was established to record, on a temporary basis; (a) funds received from cost-sharing agreements intended to strengthen and improve the safety, security and efficiency of the Canadian transportation system; and (b) funds received from private sector and provincial governments to directly support the departmental strategic objectives.
Restricted donations—Canadian Memorial
This account was established to record directed donations for the purpose of management and maintenance of the Canadian Memorial in Green Park, London, United Kingdom.
Restricted donations—Visitor Education Centre, Vimy Memorial
This account was established to record directed donations for the purpose of providing assistance to the construction of a visitor education centre at the Canadian National Vimy Memorial.
Restricted donations—Wounded Warrior Fund
This account was established to record directed donations for the purpose of providing assistance to support the pilot project designed to assist disenfranchised Veterans in crisis.
Laurier House—Interest (Mackenzie King Trust Account)
The late The Right Hon W. L. Mackenzie King bequeathed Laurier House, Ottawa, and the sum of $225,000, to the Government of Canada. The amount of $225,000 was credited to the account and earns interest, in accordance with the terms of section 3 of the Laurier House Act. The interest is to be used to assist in the maintenance of the Laurier House, which is to be preserved as a place of historic interest, and also to provide accommodation for study and research.
Endowments for health research
This account was established , pursuant to section 29 of the Canadian Institutes of Health Research Act, to record various endowments received from donors for the purpose of health research. The interest received is used for the payment of research grants.
H.L. Holmes Fund
This account was established, pursuant to paragraph 5(1)(f) of the National Research Council Act, to record the residue of the estate of H.L. Holmes. Up to two thirds of the yearly net income from the fund shall be used to finance the H.L. Holmes Award on an annual basis. These awards will provide the opportunity to post-doctoral students to study at world famous graduate schools or research institutes under outstanding research persons.
Queen's Fellowship Fund
This fund is an endowment of $250,000 that was established by Vote 45a, Appropriation Act No. 5, 1973-74. The interest earned is used for the payment of fellowships to graduate students in certain fields of Canadian studies.