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.

Table 5.5
Deferred revenues
(in dollars)
  April 1, 2018 Receipts and other credits Payments and other charges March 31, 2019
Deferred revenues
Immigration, Refugees and Citizenship
Department of Citizenship and Immigration
Service fees for immigration and citizenship 478,097,111 1,086,586,441 1,024,449,769 540,233,783
Innovation, Science and Economic Development
Department of Industry
Canadian Intellectual Property Office Revolving Fund 64,858,672 130,133,412 126,376,963 68,615,121
Spectrum licence fees 7,219,737,444 155,032,763 905,407,195 6,469,363,012
Total 7,284,596,116 285,166,175 1,031,784,158 6,537,978,133
Other deferred revenuesLink to Table note 1 408,940,974 920,232,886 960,343,145 368,830,715
Total 8,171,634,201 2,291,985,502 3,016,577,072 7,447,042,631
Other deferred revenues—Specified purpose accounts
Donation and bequest accounts
Agriculture and Agri-Food
Department of Agriculture and Agri-Food
Shared-cost agreements—Research 17,710,658 3,225,159 8,283,145 12,652,672
Canadian Heritage and Multiculturalism
Library and Archives of Canada
Special Operating Account 2,089,757 695,452 1,722,935 1,062,274
National Film Board
Gift to the Crown 12,850 52,000 14,638 50,212
Total 2,102,607 747,452 1,737,573 1,112,486
Environment and Climate Change
Department of the Environment
Endangered species—Donations 8,948 986 – 9,934
Miscellaneous projects deposits 16,089,956 18,418,381 8,074,251 26,434,086
Total 16,098,904 18,419,367 8,074,251 26,444,020
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 – 1,373 1,247
Health
Canadian Institutes of Health Research
Donations for research 2,892,018 926,895 1,001,567 2,817,346
Innovation, Science and Economic Development
Department of Industry
Deposits from non-government organizations 3,165,718 1,780,135 1,099,431 3,846,422
Prime Minister's Awards 680 50,000 – 50,680
Subtotal 3,166,398 1,830,135 1,099,431 3,897,102
Canadian Space Agency
RADARSAT-2 5,058 – 2,860 2,198
RADARSAT-2—Data satellite 27,803 1,837,205 1,865,007 1
Subtotal 32,861 1,837,205 1,867,867 2,199
Total 3,199,259 3,667,340 2,967,298 3,899,301
National Defence
Department of National Defence
Corporate sponsorships and donations 39,130 134,711 150,922 22,919
Office of the Governor General's Secretary
Cost-sharing agreements and other collaborative agreements 144,822 1,114 1,184 144,752
Donations—Rideau Hall 25,163 – 5,342 19,821
Total 169,985 1,114 6,526 164,573
Public Safety and Emergency Preparedness
Royal Canadian Mounted Police
Civil Remedies Grant Program 1,005 – 576 429
Mounted Police Foundation 290,622 – – 290,622
Royal Canadian Mounted Police Pipe Band (NCR) 7,163 – – 7,163
Sponsorship Agreement—Contributions 168,653 – – 168,653
Total 467,443 – 576 466,867
Science
Social Sciences and Humanities Research Council
Trust Fund 365,035 2,827 159,194 208,668
Transport
Department of Transport
Shared-cost agreements—Transportation research and development 400,701 1,445,195 1,120,352 725,544
Veterans Affairs
Department of Veterans Affairs
Restricted donations
Canadian Memorial 800 – 800 –
Visitor Education Centre, Vimy Memorial 5,000,000 – 396,996 4,603,004
Wounded Warrior Fund 849 – 149 700
Total 5,001,649 – 397,945 4,603,704
Total—Donation and bequest accounts 48,563,161 28,570,060 23,900,722 53,232,499
Endowment interest accounts
Environment and Climate Change
Parks Canada Agency
Laurier House—Interest (Mackenzie King Trust Account) – 4,388 4,388 –
Health
Canadian Institutes of Health Research
Endowments for health research 3,001 1,035 – 4,036
Innovation, Science and Economic Development
National Research Council of Canada
H.L. Holmes Fund – 100,000 100,000 –
Science
Social Sciences and Humanities Research Council
Queen's Fellowship Fund 106,296 4,709 10,000 101,005
Total—Endowment interest accounts 109,297 110,132 114,388 105,041
Total—Other deferred revenues—Specified purpose accounts 48,672,458 28,680,192 24,015,110 53,337,540
Total—Deferred revenues 8,220,306,659 2,320,665,694 3,040,592,182 7,500,380,171

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 by way of gifts for the purposes of Library and Archives Canada. 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 an animated film on immigration from the point of view of children.

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—Canadian Centre for Occupational Health and Safety

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, cataloguing and satellite acquisition services.

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.

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.

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. This amount 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.

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