Section 5—Accounts payable and accrued liabilities as at March 31

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Accounts payable and accrued liabilities

This section contains information on accounts reported on the Consolidated Statement of Financial Position under Accounts payable and accrued liabilities. The establishment and operation of these accounts are authorized by Parliament in annual appropriation acts and other legislation. In many cases, these accounts represent accounts payable, accruals and allowances set up at year-end under the authority granted to the President of the Treasury Board under the Financial Administration Act.

Most tables in this section present the continuity of accounts, by showing the opening and closing balances. A narrative description is provided for accounts reported in some tables. Such descriptions follow the same presentation order as their respective tables.

Table 5.1
Accounts payable and accrued liabilities
(in dollars)

  2020 2019
Other accounts payable and accrued liabilities, Table 5.2 49,055,139,904 42,673,872,539
Deferred revenues, Table 5.5 10,521,738,148 7,500,380,171
Amounts payable related to tax, Table 5.6 60,186,063,749 65,200,486,882
Provision for contingent liabilities 24,928,489,281 26,447,057,841
Environmental liabilities and asset retirement obligations, Table 5.7 14,645,749,293 13,192,330,277
Interest and matured debt, Table 5.9 4,495,597,460 4,693,715,213
Total 163,832,777,835 159,707,842,923

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