Reporting instructions for Crown corporations and other reporting entities

Form CC-2d: Supporting details

Disclose information either in Table 1 or Table 2 as described below:

Form CC-2d-1: Supporting details

Disclose information on Remediation liabilities for contaminated sites as indicated below.

The details of all sites disclosing a contingent liability, measurement uncertainty and also sites suspected of contamination where liabilities were not recorded should be reported in form CC-2d-1.

For sites disclosing a contingent liability, provide the following information:

• FCSI site number or site name
• amount disclosed
• nature and source of the contaminant
• reason for not recognizing a remediation liability

Note that the only reason to disclose a contingent liability is due to uncertainty related to responsibility that is currently undeterminable. Inability to estimate the cost does not constitute a contingent liability. Report the estimate of the contingent liability associated with the costs for remediation in form CC-2d-1.

Note also that if a contaminated site is involved in litigation, the estimate of the contingent liability associated with the damages should be reported on the following forms:

• form CC-6a for enterprise Crown corporations and other government business enterprises
• form CC-6b-1 for consolidated Crown corporations and other entities

Do not report the estimate for damages in form CC-2d-1.

Measurement uncertainty disclosure should also be reported in form CC-2d-1. For sites disclosing measurement uncertainty, as per PS 2130, you should provide the following information:

• FCSI site number, or site name
• amount currently recognized as a remediation liability
• nature and source of contaminant
• both the lowest and highest estimates
• reason for measurement uncertainty

You must also respond to the 2 questions on the form and specify if you expect to change the amount within the year and if this amount will be considered material.

Liabilities that have not been recognized on sites suspected of contamination must be reported in form CC-2d-1. Include and respond to the following elements:

• name of the site
• location
• reason for not recognizing a liability
• explanation for the reason
• action plan to address the situation

Form CC-2d-2: Supporting details, environmental liabilities—Remediation liabilities

All consolidated Crown corporations and other entities that are recording or disclosing liabilities for contaminated sites should be reporting this information in the FCSI. Consolidated Crown corporations and other entities that are NOT reporting sites in FCSI must complete form CC-2d-2 and identify all contaminated sites. Please contact Ashley Maloney 343‑548‑4644.

Form CC-2e: Supporting details, borrowings and notes payable from the Government of Canada

Enterprise Crown corporations and other government business enterprises are required to report additional information on the borrowings and notes payable from the Government of Canada. Form CC-2e requires details on any unamortized (discount) premium and any unrealized gains (losses) on borrowings or notes payable from the Government of Canada. This information is used to eliminate any unrealized inter-organizational gains and losses as required by the modified equity basis of accounting.

Form CC-2f: Supporting details, deferred revenues

When applicable, consolidated Crown corporations and other entities are required to complete the deferred revenues supporting details schedule in form CC-2f for March 31, preliminary and final submissions.

5.1.1 Liabilities: Supporting details, pensions and other employee future benefits

The following forms are applicable only to consolidated Crown corporations and other entities identified in appendix A: List of Crown corporations and other reporting entities:

• form CC-2b-1
• form CC-2b-2
• form CC-2b-3
• form CC-2b-4
• form CC-2b-5

These CC forms are designed to report information related to pensions and other employee future benefits and are used to prepare the Public Accounts of Canada.

In order to accurately report pensions and other employee future benefits in the Public Accounts of Canada, the information provided must be complete and accurate, in accordance with these instructions, and presented in the established format. The government and the consolidated Crown corporations and other entities may account for and present the information differently in their respective financial statements; therefore, some realignment or modification may be necessary to conform with the basis of accounting followed by the government and the presentation of the CC forms.

All CC forms in this section are mandatory. Complete them on an annual basis and include them in the report submitted to the Receiver General.

Because of materiality or depending on the individual circumstances of each organization, the Office of the Comptroller General (OCG) may request additional information or set other specific reporting requirements in order to ensure full compliance with PSAS. In these cases, the OCG will communicate directly with the specific Crown corporations or other entity and will notify the Receiver General as applicable. CC forms are designed so that only the combined totals for all funded pension plans, all unfunded pension plans and all other employee future benefits are reported.

To ensure that all amounts or items are properly reported and classified, the use of the "Other" category should be kept to a minimum. If the “Other” category is used, provide an appropriate description based on the nature of the amount or item.

To facilitate the completion of the CC forms related to pensions and other employee future benefits, we recommend you complete the CC forms in the following order:

1. form CC-2b-2: Reconciliations of accrued benefit obligations and plan assets
2. form CC-2b-3: Expenses
3. form CC-2b-1: Reconciliations of future benefit assets (liabilities) and unamortized net actuarial (loss) gain, and valuation allowance
4. form CC-2b-4: Supplementary information
5. form CC-2b-5: Assumptions, actuarial valuations and sensitivity analysis

Revenue and expense transactions, by category, on a cumulative basis from April 1 to the end of quarter reporting date

Identify revenues as to the source from which they are generated, such as:

• operations
• appropriations
• investments
• grants or subsidies
• gain on disposals of capital assets
• other

Expenses include the following categories:

• cost of sales and services
• cost of pension and other employee future benefits
• grants or subsidies
• finance charges
• interest on capital leases
• amortization of capital assets
• income taxes
• loss on disposals of capital assets
• other

The financial information is cumulative from April 1 of each year to the closing date of each quarter and includes the March 31 preliminary and final amounts to cover the period of 12 months.

When exact amounts are not available, estimates may be used.

For the various categories of revenues and expenses, identify revenue and expense amounts of transactions with:

• government organizations listed in appendix B: List of government organizations—Departments and agencies (by ministry and in alphabetical order)
• Crown corporations and other reporting entities listed in appendix A: List of Crown corporations and other reporting entities or in form CC-12
• third parties

Classify them in the appropriate column.

Note that amortization expenses fall under third parties.

Enterprise Crown corporations and other government business enterprises reporting under IFRS in the CC forms must report net unrealized fair value adjustments on financial instruments at fair value through profit or loss separately in form CC-3 (even though it may have been netted against another item in the financial statements of the entity).

Ensure the amounts reported are properly classified between transactions with the Government of Canada, transactions with Crown corporations or other reporting entities and transactions with third parties to allow for reconciliation with form CC-1a. 

Consolidated Crown corporations and other entities reporting under PSAS in the CC forms must report net unrealized fair value adjustments on financial instruments in the fair value category and unrealized foreign exchange gains or losses in the Statement of remeasurement gains and losses (form CC-4b).

For March 31 preliminary and final submissions, list separately by government department, Crown corporation or other reporting entity in forms CC-3a and CC-3b individual revenue and expense transactions with a government organization, a Crown corporation or other reporting entity included in the government reporting entity totaling $1 million and above.

Form CC-3a provides details of the revenues reported in form CC-3 from the Government of Canada, Crown corporations or other reporting entities:

• list separately transactions with government organizations, Crown corporations or other reporting entities totaling $1 million and above
• aggregate and present all other transactions as one amount
  • if space on the form is insufficient, additional rows may be inserted
• list amounts as well as the proper government organization, Crown corporation or other reporting entity according to the proper revenue category

Form CC-3b is the equivalent form for reporting expense transactions with the Government of Canada, Crown corporations and other reporting entities. Only transactions totaling $1 million and above need to be detailed.

Note that revenue totals (form CC-3a) and expense totals (form CC-3b) generated with the Government of Canada, Crown corporations and other reporting entities must agree with the appropriate totals in form CC-3.

Only enterprise Crown corporations and other government business enterprises reporting under IFRS in the CC forms are required to report other comprehensive income (OCI) in form CC-3c. To allow for reconciliation with form CC-1a, ensure the amounts reported are properly described and classified between transactions with the Government of Canada, with Crown corporations or other reporting entities and with third parties.

Form CC-3c is not applicable to consolidated Crown corporations and other entities reporting under PSAS in the CC forms. These entities must ensure that the amounts reported in OCI in their own financial statements are properly presented on other CC forms in accordance with PSAS (in other words, actuarial gains and losses are deferred and amortized to benefit expense).

5.4.1 Details of transactions relating to capital assets

The schedule provides details of capital assets and amortization thereof covering the 12 month period ending March 31 of the current year.

Enter amounts as follows:

• "Categories of capital assets":
  • report capital assets under the main categories of tangible capital assets, and work in progress on tangible capital assets
• "Opening balance April 1":
  • report the opening balance as at April 1 (it is the closing balance as at March 31 of the previous period)
• "Acquisitions during the year":
  • report the cost of capital assets acquired during the 12 month period ending March 31
• "Sales / Disposals / Write-offs":
  • report the elimination of the original cost of the capital assets sold, traded in, disposed of or written-off during the 12 month period ending March 31
  • report the elimination of the accumulated amortization related to capital assets that have been sold, traded in, disposed of or written-off during the period
• "Work in progress transfers":
  • work in progress transfers to capital assets categories are reported in this column by reporting a reduction in the work in progress account and an increase in the appropriate capital asset category
  • the total impact of this transfer should be nil
• "Other transactions":
  • represent any adjustments made to capital assets or accumulated amortization except acquisitions, sales, disposals, write-offs and trade-ins
  • for other transactions over $1 million, provide a detailed description of the adjustment
• "Amortization for the year":
  • the amortization for the year represents the charge made to reflect the economic usage of the assets during the 12 month period ending March 31
• "Closing balance March 31":
  • represents the original cost of the asset still owned by the entity (capital assets) or the total accumulated amortization related to the closing balance of the capital assets
• "Net book value balance at March 31":
  • ensure that the net amount agrees with that reported on the financial position item in form CC-1 as of March 31 of the current period
• "Proceeds on disposition of capital assets during the year ending March 31":
  • amounts received for capital assets sold or as a trade-in allowance, as shown in total on a separate row

5.4.2 Details of transactions relating to assets under capital leases

The following information is required:

• "Categories of assets under capital leases":
  • report assets under capital leases for the main categories of leased capital assets
• "Opening balance April 1":
  • report the opening balance as at April 1 (it is the amount reported as the closing balance as at March 31 of the previous period)
• "Acquisitions during the year":
  • the acquisitions during the year represent the cost of capital assets acquired under a capital lease during the 12 month period ending March 31
• "Disposals / Write-offs":
  • consist of the elimination of the original cost of the assets under a capital lease disposed of or written-off during the 12 month period ending March 31
  • the disposals or write-offs in accumulated amortization consist of the elimination of the accumulated amortization related to assets under capital leases that have been disposed of or written-off during the period
• "Work in progress transfers":
  • work in progress transfers to capital assets categories are reported in this column by reporting a reduction in the work in progress account and an increase in the appropriate capital asset
  • the total impact of this transfer should be nil
• "Other transactions":
  • represent any adjustments made to assets under capital leases or accumulated amortization except acquisitions, disposals and write-offs
  • for other transactions over $1 million, provide a detailed description of the adjustment
• "Amortization for the year":
  • the amortization for the year represents the charge made to reflect the economic usage of the assets during the 12 month period ending March 31
• "Closing balance March 31":
  • the closing balance as at March 31 represents the original cost of the asset still leased by the entity (assets under capital leases) or the total accumulated amortization related to the closing balance of the assets under capital leases
• "Net book value balance at March 31":
  • ensure the net amount agrees with that reported in the financial position item in form CC-1 as of March 31 of the current period

5.4.3 Obligations related to capital leases

The following information is required for capital leases with total remaining minimum lease payments at March 31 that exceed $10 million. Group and report together on the form all capital leases with total remaining minimum lease payments of less than $10 million:

• "Identification of capital lease":
  • identify the equipment by specific type
  • describe a building by name and location
  • describe land by location and, if applicable, the building to which it is related
• "Inception date" and "Lease term in years":
  • represents the starting date of the lease and the term in years
• "Total remaining minimum lease payments":
  • represents the total planned or agreed payments to be made over the remaining term of the lease, excluding executory costs
  • this amount represents the total outstanding obligation
• "Discount rate":
  • this is the rate used to calculate the net present value of the minimum lease payments and should be:
    • the lower of the government's cost of borrowing (zero-coupon yield curve for Government of Canada bonds, as published by the Bank of Canada)
    • the interest rate implicit in the lease, if possible to determine
• "Less: imputed interest":
  • the amount of interest deemed to be included in the total minimum lease payments, using the appropriate discount rate
  • exclude executory costs from the total minimum payments when calculating imputed interest
• "Net obligations related to capital lease agreements":
  • represents the remaining lease payments less the imputed interest and executory costs
  • ensure that this amount agrees with the amount reported in form CC-2
• "Payments due in subsequent years" (Payments due each of the subsequent 5 years and thereafter):
  • in these columns, ensure that the total remaining minimum lease payments and the imputed interest are allocated by year
    • they must agree with the total reported
  • group all leases where the total remaining lease payments at March 31 are less than $10 million and report in aggregate on one row
    • in this case, you don't need to fill in the inception date, lease term and discount rate columns
    • however, you are required to fill in all remaining columns
• "Interest expense on capital leases recorded in the current year":
  • this is the portion of payments made in the current year which represents the interest

5.4.4 Supplementary information on capital assets

Details of capital assets administered by the Crown corporation or other reporting entity on behalf of the government, a minister, or any other government organization for which the cost or part of the cost is not recorded in the financial statements. This information will be used to evaluate the completeness of reporting of capital assets by all government departments and agencies.

Only consolidated Crown corporations and other entities are required to provide additional information on the following 3 circumstances for note disclosure purposes in the audited consolidated financial statements of the Government of Canada:

• when the organization acquires capital assets from the government that are recorded at a value other than the original cost of acquisition (for example, an asset that was transferred from the government at market value)
• when the organization receives a contribution in the form of a tangible capital asset during the year
• when the organization carries tangible capital assets that are recorded at nominal value (a description of the asset and its use)

5.4.5 Amortization policies, works of art or unrecognized assets

As recommended in the amortization policy, the amortization policies table represents the amortization method used by asset type as well as useful life in years or applicable rate for each asset account.

When different components of a capital asset have different useful lives, account for them as separate items of capital assets and amortize them over their respective useful lives. When you adopt this approach, ensure that the amortization policies table presents one of the following elements:

• the useful life
• the rate information according to a range of useful lives
• the rates for each asset type

Supplementary information on works of art or unrecognized assets is required for the notes to the consolidated financial statements. Additional information is required if your organization holds museum collections, works of art, or historical treasures that have cultural, aesthetic or historical value that are worth preserving perpetually and any other unrecognized assets. When applicable, provide a brief description of the nature of the asset, as well as the reason for not recognizing it.

5.5.1 Borrowings

Form CC-6 is for reporting borrowing transactions, accrued interest, maturity and currency of borrowings from third parties:

• "Borrowings from third parties, including accrued interest":
  • this portion of the form should be filled out each quarter by all Crown corporations and other entities
    • it shows borrowings, accrued interest and repayment transactions with third parties, segregated between borrowings guaranteed by the government and other borrowings
  • please note that new borrowings are cumulative from April 1 to the end of the period and are not new borrowings recorded during the reporting quarter
    • the opening balance at April 1 should be equivalent to your March 31 input of the previous fiscal year and should not change throughout the year
  • borrowings guaranteed by the government may not necessarily be limited only to Crown corporations borrowing as agents of Her Majesty
    • incorporation legislation or governing acts may also expressly state the guarantee status applicable to borrowings
• "Maturity of borrowings from third parties, including accrued interest":
  • complete this portion of the form on an annual basis only
    • it details the amount of minimum borrowing repayments for each of the following 5 years and should include the accrued interest
    • this information is at March 31 of the current period and should agree with the amount shown in form CC-2
    • in addition, for each year of the following 5 years and for subsequent years, calculate the average interest rate for all amounts
    • if variable or prime plus interest rates exist for some borrowings, disclose the total borrowings and the estimated interest rate in a note to the schedule
  • only consolidated entities must report details by borrowing instrument, whereas all Crown corporations and other reporting entities must report the total
    • ensure that the minimum borrowing repayments agree with the amount shown in the financial position item in form CC-2
    • ensure agreement as well with the borrowing from third parties amount reported in part (a) of form CC-6
• "Currency of borrowings from third parties, including accrued interest":
  • this portion of the form is only to be completed on an annual basis and the total amount of borrowings from third parties, including accrued interest, as at March 31 of the current year should be segregated between amounts payable in Canadian dollars and amounts payable in foreign currencies
  • the amount of Canadian dollar equivalent value must be presented and the total amount must agree in total with the amount shown in the financial position item in form CC-2, and with the minimum borrowing repayments listed in part (b) of form CC-6
• "Terms and conditions by borrowing instrument":
  • this portion of the form is for consolidated entities only
  • provide on an annual basis the detailed terms and conditions of each borrowing instrument

5.5.2 Contingent liabilities, contingent assets, contractual obligations and contractual rights

Form CC-6a is designed to report the contingent liabilities, contingent assets and contractual obligations of enterprise Crown corporations and other government business enterprises (refer to IAS 37: Provisions, contingent liabilities and contingent assets).

Forms CC-6b-1 and CC-6b-2 are designed to report on contractual obligations, contingent liabilities and contingent assets of consolidated Crown corporations and other entities only (refer to PSAS: PS 3300—Contingent Liabilities, PS 3310—Loan Guarantees, PS 3320—Contingent assets, and PS 3390—Contractual Obligations).

Form CC-6b-3 is designed to report on contractual rights for all Crown corporations (refer to PS 3380—Contractual rights or IAS 32: Financial instruments—presentation).

• "Contingent liabilities":
  • report contingent liabilities by major category, as reported in the notes to the audited consolidated financial statements of the Government of Canada
    • forms CC-6a and CC-6b-1 provide space for a description of contingent liabilities by category such as:
      • pending and threatened litigations and other claims
      • loan guarantees
      • performance guarantees
      • letters of credit
      • contingent liabilities associated with contaminated sites, etc.
  • contingent liabilities associated with contaminated sites are any estimated remediation costs of which the government's obligation to incur such costs is uncertain, in other words, remediation related to litigation
    • remediation estimates for contaminated sites where the government's obligation to incur such costs has been assessed and evaluated are reported in form CC-2d: Remediation liabilities for contaminated sites
  • enterprise Crown corporations and other government business enterprises are to complete form CC-6a on a quarterly basis
  • consolidated Crown corporations and other entities are to complete form CC-6b-1 on a quarterly basis
    • for claims and litigations, report:
      • the amount claimed by the plaintiff (face value)
      • the legal counsel's best estimate of potential liability
      • management's best estimate of potential liability
      • the amount of the provision recognized (amount recorded)
  • also specify whether or not these claims and litigations involve reportable external related party transactions (refer to form CC-9 for the characteristics of a reportable transaction)
    • given the sensitive nature of the contingent liabilities, you are not required to disclose any description of the claim beyond what has been included in your financial statements
    • grouping claims by type (Likely, Not determinable or Unlikely) is sufficient for Public Accounts purposes
    • when no amount can be estimated, report the value as "N/E"
  • provide a complete listing of guarantees
    • for each one, provide:
      • the authorized limit
      • the principal amount outstanding
      • the allowance recorded, if applicable
• "Additional exposure to liability in excess of amount accrued":
  • for cases where a liability has been accrued based on information that provided a range of the amount of loss and the management estimate amount of contingent liability was less than the maximum of the range, disclose the difference between the maximum of the range and the contingent liability recorded
  • for example, an entity determines that a claim is likely to result in a financial obligation and the amount is estimated to be between $20,000 and $50,000
    • the entity assesses that based on similar claims, it believes $40,000 is the best estimate within this range
    • therefore, the additional exposure to the contingent liability recorded is $10,000, which is the difference between the maximum of the range ($50,000) and the entity estimate ($40,000)
  • note: Authorized limit represents the aggregate amount of various types of authorities of government bodies as stipulated in legislation, legal agreements or other documents that may be in force at any one time
  • for each of the categories of contingent liabilities listed, indicate "N/A" if not applicable
  • leaving the cells blank is not permitted
• "Contractual obligations":
  • there are 2 different forms depending on the type of entity (as listed in appendix A: List of Crown corporations and other reporting entities or form CC-12):
    • enterprise Crown corporations and other government business enterprises are to complete form CC-6a
      • include all contractual obligations as at March 31
    • consolidated Crown corporations and other entities are to complete form CC-6b-2 for all contractual obligations with an outstanding balance at March 31 of $10 million or more per project or individual transaction, if not part of a project
• "Contingent assets":
  • disclosure of contingent assets of $1 million or over that are likely to be realized is required
  • report only contingent assets that are considered likely to be realized (that is, the chance of a positive outcome is greater than 70%)
  • submit a description of the contingent asset, as well as details concerning the estimated amount of the contingent asset
  • such assets could include contributions that are recoverable if certain future events occur or fail to occur or litigation initiated by the government in which recovery of funds or punitive damages are reasonably expected to be received
  • enterprise Crown corporations and other government business enterprises are to complete form CC-6a
  • consolidated Crown corporations and other entities are to complete form CC-6b-1 on an annual basis
  • note: Amounts reported as contingent assets are not to be included or netted from contingent liability submissions
    • submit information on contingent assets separately
• "Contractual rights":
  • activities sometimes involve negotiating contracts or agreements with outside parties that result in contractual rights to the government organization
  • these are rights to economic resources arising from contracts or agreements that will result in both an asset (for example, cash) and revenue in the future
  • contractual rights result in revenues that are significant in relation to the usual operations of a consolidated Crown corporation or other entity, and may govern the level of a certain type of revenue for a considerable period into the future
  • they principally involve:
    • leases of property
    • royalties and revenue/profit-sharing arrangements
    • sales of goods and services
    • any other situation that results in contractual rights
  • report contractual rights by major category, as reported in the notes to the audited consolidated financial statements of the Government of Canada
  • use form CC-6b-3 to report categories of contractual rights of $10 million dollars or more per contract or agreement, or per portfolio of agreements that are similar in nature
    • when revenue is difficult to estimate because of uncertainty around quantity, but can reasonably be expected to exceed $10 million, the estimated revenue may be reported as a price per unit of measure
      • for example:
        • dollars per barrel (in the case of crude oil)
        • dollars per cubic meter (in the case of Crown timber)
        • percentage of revenue or profit (in the case of business operations on Crown-owned lands)
  • complete form CC-6b-3 on an annual basis

General requirements

You must:

• complete a separate form CC-10 for each insurance program administered
• report amounts on a comparative basis (current period with those of the same period in the previous fiscal year)
• explain in reasonable detail any restatement and reclassification of the previous period's amounts as well as any major changes from one quarter to another

Specific requirements

You must disclose:

• the amount of insurance in force as at the reporting date
• the opening balances of the fund as at April 1 for the current and previous period
• total revenues credited to the fund for the period April 1 to the end of the quarter being reported and classified under the following:
  • premiums and fees
  • investment income
  • appropriations
  • other revenues
  • total revenues for the period
• total expenses debited to the fund for the period April 1 to the end of the quarter being reported, classified under the following:
  • loss on/provision for claims
  • interest on borrowings
  • administrative expenses
  • funds returned to government
  • other expenses
  • total expenses for the period
• the profit (loss) for the period
• the closing balance of the fund at the reporting date:
  • this balance should agree with the relative totals reported in the corporate fund general ledger and balance to the total of row (A) ± row (D) shown in form CC-10
  • Export Development Canada only reports revenues and expenses in form CC-10 with appropriate notes relative to the provision maintained by the corporation
• the amount of net claims paid and accrued during the year at the reporting date:
  • this amount represents the difference between claims paid and amounts received from sales of related assets or other recoveries
    • for the period ended March 31 of a fiscal year, this amount must cover the 12 month period from April 1 to March 31
  • for quarterly reports, the amount reported must agree with that of the net claims paid from April 1 to the end of the quarter being reported
  • report amounts disclosed for the previous year on the same basis and explain any restatement of the previous year's amounts
    • if recoveries are higher than claims paid, show a negative amount (surplus) by a minus sign "-" preceding the amount reported
    • if there are no claims and no recoveries due to the inactivity in the fund, use the abbreviation for not applicable "N/A"
  • note: You must disclose net claims as cumulative in all reports
    • for example, the report for December 31 will cover net claims for the 9 months (April to December), and is not to be restricted to the months of October, November and December
• the average of annual net claims paid over the most recent 60 months (5 years):
  • for reports submitted for periods ending March 31 of a fiscal year, this amount must be for the 60 month period (from April 1 to March 31) of the current and previous 4 fiscal years
  • for quarterly reports, the amount to be reported must be for the 60 month period ending with the quarter being reported (from October 1, 2010 to September 30, 2015 for the current fiscal year), and similarly for the 5 previous fiscal years ending on September 30 of the previous fiscal year
  • report amounts disclosed for the previous fiscal year and quarters on the same basis and explain any restatement of the previous fiscal year's amounts
    • if the recoveries are higher than the average claims paid in the 60 month period, show negative amounts (surplus)
  • if there are no claims and no recoveries due to the inactivity in the fund, use the abbreviation for not applicable "N/A"
• when an actuarial valuation is undertaken on the adequacy of the fund or allowance, you must disclose the result by way of a note
• factors or events that had a material effect on the operation or financial position of the insurance fund or allowance, which occurred during the period being reported
  • prepare a concise description of such events and factors, as this information may be used as footnotes to the government's Summary of Insurance Programs of agent Crown corporations

Address for submissions

Part I

• Atlantic Pilotage Authority (E)
• Atomic Energy of Canada Limited (C)
• Business Development Bank of Canada (E)
• Canada Deposit Insurance Corporation (E)
• Canada Infrastructure Bank (C)
• Canada Lands Company Limited (E)
• Canada Mortgage and Housing Corporation (E)
• Canada Post Corporation (E)
• Canadian Air Transport Security Authority (C)
• Canadian Commercial Corporation (C)
• Canadian Dairy Commission (C)
• Canadian Museum for Human Rights (C)
• Canadian Museum of History (C)
• Canadian Museum of Immigration at Pier 21 (C)
• Canadian Museum of Nature (C)
• Canadian Tourism Commission (C)
• Defence Construction (1951) Limited (C)
• Export Development Canada (E)
• Farm Credit Canada (E)
• Federal Bridge Corporation Limited, The (C)
• Freshwater Fish Marketing Corporation (E)
• Great Lakes Pilotage Authority (E)
• Jacques Cartier and Champlain Bridges Inc., The (C)
• Laurentian Pilotage Authority (E)
• Marine Atlantic Inc. (C)
• National Capital Commission (C)
• National Gallery of Canada (C)
• National Museum of Science and Technology (C)
• Pacific Pilotage Authority (E)
• Ridley Terminals Inc. (E)
• Standards Council of Canada (C)
• VIA Rail Canada Inc. (C)
• Windsor-Detroit Bridge Authority (C)

Part II

• Canada Development Investment Corporation (E)
• Royal Canadian Mint (E)