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, 2019 Receipts and other credits Payments and other charges March 31, 2020
Deferred revenues
Immigration, Refugees and Citizenship
Department of Citizenship and Immigration
Service fees for immigration and citizenship 540,233,783 1,157,910,588 1,104,351,172 593,793,199
Innovation, Science and Economic Development
Department of Industry
Canadian Intellectual Property Office Revolving Fund 68,615,121 173,797,849 154,939,879 87,473,091
Spectrum licence fees 6,469,363,012 3,513,381,655 678,512,153 9,304,232,514
Total 6,537,978,133 3,687,179,504 833,452,032 9,391,705,605
Other deferred revenues 368,830,715 961,833,411 857,840,135 472,823,991
Total 7,447,042,631 5,806,923,503 2,795,643,339 10,458,322,795
Other deferred revenues—Specified purpose accounts
Donation and bequest accounts
Agriculture and Agri-Food
Department of Agriculture and Agri-Food
Shared-cost agreements—Research 12,652,672 7,383,445 6,781,732 13,254,385
Canadian Heritage
Library and Archives of Canada
Special Operating Account 1,062,274 705,064 749,383 1,017,955
National Film Board
Gift to the Crown 50,212 57,000 91,342 15,870
Total 1,112,486 762,064 840,725 1,033,825
Environment and Climate Change
Department of the Environment
Endangered species—Donations 9,934 1,028 – 10,962
Miscellaneous projects deposits 26,434,086 19,582,047 10,715,361 35,300,772
Total 26,444,020 19,583,075 10,715,361 35,311,734
Families, Children and Social Development
Canadian Centre for Occupational Health and Safety
Donations 113,152 300 – 113,452
Fisheries, Oceans and the Canadian Coast Guard
Department of Fisheries and Oceans
Restricted donations 1,247 – – 1,247
Health
Canadian Institutes of Health Research
Donations for research 2,817,346 664,136 1,690,106 1,791,376
Innovation, Science and Economic Development
Department of Industry
Deposits from non-government organizations 3,846,422 2,732,397 2,207,043 4,371,776
Prime Minister's Awards 50,680 100,000 50,000 100,680
Subtotal 3,897,102 2,832,397 2,257,043 4,472,456
Canadian Space Agency
RADARSAT-2 2,198 – – 2,198
RADARSAT-2—Data satellite 1 1,421,499 1,322,077 99,423
Subtotal 2,199 1,421,499 1,322,077 101,621
Social Sciences and Humanities Research Council
Trust Fund 208,668 1,569 10,000 200,237
Total 4,107,969 4,255,465 3,589,120 4,774,314
National Defence
Department of National Defence
Corporate sponsorships and donations 22,919 109,213 90,186 41,946
Office of the Governor General's Secretary
Cost-sharing agreements and other collaborative agreements 144,752 – 1,080 143,672
Donations—Rideau Hall 19,821 – – 19,821
Total 164,573 – 1,080 163,493
Public Safety and Emergency Preparedness
Royal Canadian Mounted Police
Civil Remedies Grant Program 429 – – 429
Mounted Police Foundation 290,622 194,324 16,385 468,561
Royal Canadian Mounted Police Pipe Band (NCR) 7,163 – – 7,163
Sponsorship Agreement—Contributions 168,653 – – 168,653
Total 466,867 194,324 16,385 644,806
Transport
Department of Transport
Shared-cost agreements—Transportation research and development 725,544 1,060,438 – 1,785,982
Veterans Affairs
Department of Veterans Affairs
Restricted donations
Visitor Education Centre, Vimy Memorial 4,603,004 – 203,776 4,399,228
Wounded Warrior Fund 700 – – 700
Total 4,603,704 – 203,776 4,399,928
Total—Donation and bequest accounts 53,232,499 34,012,460 23,928,471 63,316,488
Endowment interest accounts
Environment and Climate Change
Parks Canada Agency
Laurier House—Interest (Mackenzie King Trust Account) – 3,308 3,308 –
Health
Canadian Institutes of Health Research
Endowments for health research 4,036 1,185 – 5,221
Innovation, Science and Economic Development
Social Sciences and Humanities Research Council
Queen's Fellowship Fund 101,005 2,639 10,000 93,644
Total—Endowment interest accounts 105,041 7,132 13,308 98,865
Total—Other deferred revenues—Specified purpose accounts 53,337,540 34,019,592 23,941,779 63,415,353
Total—Deferred revenues 7,500,380,171 5,840,943,095 2,819,585,118 10,521,738,148

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 cinematographic works.

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.

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

The account is used to record funds received from the Mounted Police Foundation for the sale of surplus Royal Canadian Mounted Police horses. Proceeds from the sale are used to cover expenses related to the enhancement of the Royal Canadian Mounted Police Musical Ride's Breeding Program.

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—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.

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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