4.2 Financial reporting accounts—Revenue—Summary for 2016-2017
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The financial reporting accounts used for government-wide reporting purposes are included in this section. Financial reporting accounts identify the relevant asset, liability, equity, revenue and expense accounts required for financial reporting (maintaining accounts in a General Ledger) and for preparing financial statements.
4.2 Financial reporting accounts—Revenue— Detailed for 2016-2017
- 4
- Revenue
- Â Â 41
- Tax Revenue
- Â Â Â Â 411
- Income Tax Revenue
- Â Â Â Â Â Â 4111
- Personal Income Tax
- Â Â Â Â Â Â Â Â 41111
- Gross Source Deductions Received
- Â Â Â Â Â Â Â Â 41112
- Gross Collections Received from Other Sources (excluding Interest and Penalties)
- Â Â Â Â Â Â Â Â 41113
- Total Income Tax Assessed
- Â Â Â Â Â Â Â Â 41114
- Refunds Note 24
- Â Â Â Â Â Â Â Â 41115
- Transfers to Employment Insurance (EI) Account
- Â Â Â Â Â Â Â Â 41116
- Transfers to Canada Pension Plan (CPP) Account
- Â Â Â Â Â Â Â Â 41117
- Transfers to Provinces
- Â Â Â Â Â Â Â Â 41118
- Estimated Accrued Revenue (from Source Deductions and Installments)
- Â Â Â Â Â Â Â Â 41119
- Transfer of Old Age Security Recovery
- Â Â Â Â Â Â 4112
- Corporate Income Tax
- Â Â Â Â Â Â Â Â 41121
- Gross Collections (excluding Interest and Penalties)
- Â Â Â Â Â Â Â Â 41122
- Refunds
- Â Â Â Â Â Â Â Â 41123
- Transfers to Provinces
- Â Â Â Â Â Â Â Â 41124
- Total Corporate Income Tax Assessed
- Â Â Â Â Â Â Â Â 41126
- Significant Tax Refunds to Certain Industries
- Â Â Â Â Â Â Â Â 41128
- Estimated Revenue Accrued from Instalments
- Â Â Â Â Â Â 4113
- Non—Resident Income Taxes
- Â Â Â Â Â Â Â Â 41131
- Non—Resident Tax—Gross Tax Received
- Â Â Â Â Â Â Â Â 41132
- Non—Resident Tax—Refunds
- Â Â Â Â Â Â Â Â 41134
- Non—Resident Tax Assessed
- Â Â Â Â Â Â Â Â 41138
- Non—Resident Tax Estimated Revenue
- Â Â Â Â Â Â 4118
- Other Income Taxes
- Â Â Â Â Â Â Â Â 41181
- Other Income Taxes—Estimated Revenue Accrued
- Â Â Â Â Â Â Â Â 41182
- Other Income Taxes—Assessed
- Â Â Â Â Â Â 4119
- Miscellaneous Income Taxes
- Â Â Â Â Â Â Â Â 41191
- Miscellaneous Income Tax—Gross Collections
- Â Â Â Â Â Â Â Â 41192
- Miscellaneous Income Tax—Refunds
- Â Â Â Â 412
- Employment Insurance Contribution Premiums
- Â Â Â Â Â Â 4121
- Employment Insurance Contribution Premiums
- Â Â Â Â Â Â Â Â 41210
- Employment Insurance Contribution Premiums
- Â Â Â Â 413
- Excise Taxes
- Â Â Â Â Â Â 4131
- Goods and Services Tax (GST) Including the Harmonized Sales Tax (HST) Note 27
- Â Â Â Â Â Â Â Â 41310
- Total Goods and Services Tax (GST) / Harmonized Sales Tax (HST) Assessed
- Â Â Â Â Â Â Â Â 41311
- Gross Goods and Services Tax (GST) / Harmonized Sales Tax (HST) Received (Net of ITCs)
- Â Â Â Â Â Â Â Â 41313
- Rebates
- Â Â Â Â Â Â Â Â 41314
- Refunds and Other Payments
- Â Â Â Â Â Â Â Â 41315
- Refundable Advance Accounts (for Departmental Purchases) Note 28
- Â Â Â Â Â Â Â Â 41316
- Government Tax Remission Order
- Â Â Â Â Â Â Â Â 41317
- Transfers of Harmonized Sales Tax (HST) to Provinces
- Â Â Â Â Â Â Â Â 41318
- Transfer of First Nations Sales Tax to Bands
- Â Â Â Â Â Â Â Â 41319
- Rebates Assessed
- Â Â Â Â Â Â 4132
- Sales Tax
- Â Â Â Â Â Â Â Â 41322
- Sales Tax Refunds, Rebates and Drawbacks
- Â Â Â Â Â Â 4133
- Excise Tax on Gasoline
- Â Â Â Â Â Â Â Â 41331
- Excise Tax on Gasoline Received
- Â Â Â Â Â Â Â Â 41332
- Excise Tax on Gasoline—Refunds, Rebates and Drawbacks
- Â Â Â Â Â Â Â Â 41335
- Excise Tax on Gasoline—Assessed
- Â Â Â Â Â Â 4134
- Excise Tax on Aviation Gas and Diesel Fuel
- Â Â Â Â Â Â Â Â 41341
- Aviation Gas Tax Received
- Â Â Â Â Â Â Â Â 41342
- Diesel Fuel Tax Received
- Â Â Â Â Â Â Â Â 41343
- Aviation Gas and Diesel Fuel Tax Refunds, Rebates and Drawbacks
- Â Â Â Â Â Â Â Â 41345
- Aviation Gas Tax Assessed
- Â Â Â Â Â Â Â Â 41346
- Diesel Fuel Tax Assessed
- Â Â Â Â Â Â 4135
- Petroleum and Gas Revenue Tax
- Â Â Â Â Â Â Â Â 41352
- Petroleum and Gas Revenue Tax Refunds
- Â Â Â Â Â Â 4139
- Other Excise Taxes
- Â Â Â Â Â Â Â Â 41391
- Tax on Insurance Premiums
- Â Â Â Â Â Â Â Â 41392
- Other Excise Taxes Received
- Â Â Â Â Â Â Â Â 41393
- Other Excise Taxes Refunds, Rebates and Drawbacks
- Â Â Â Â Â Â Â Â 41395
- Other Excise Taxes—Assessed
- Â Â Â Â Â Â Â Â 41396
- Other Excise Taxes—Other Government Departments (OGD) Assessed
- Â Â Â Â 414
- Excise Duties
- Â Â Â Â Â Â 4141
- Tobacco Products
- Â Â Â Â Â Â Â Â 41411
- Tobacco Products—Duties Received
- Â Â Â Â Â Â Â Â 41413
- Tobacco Products—Refunds, Rebates and Drawbacks of Duties
- Â Â Â Â Â Â Â Â 41415
- Tobacco Products—Duties Assessed
- Â Â Â Â Â Â 4142
- Beer and Liquor Products
- Â Â Â Â Â Â Â Â 41421
- Beer and Liquor Products—Duties Received
- Â Â Â Â Â Â Â Â 41422
- Beer and Liquor Products—Duty Refunds, Rebates and Drawbacks
- Â Â Â Â Â Â Â Â 41425
- Beer and Liquor Products—Duties Assessed
- Â Â Â Â Â Â 4149
- Other Excise Duties
- Â Â Â Â Â Â Â Â 41491
- Other Excise Duties Received
- Â Â Â Â Â Â Â Â 41492
- Other Excise Duties Refunds, Rebates and Drawbacks
- Â Â Â Â Â Â Â Â 41495
- Other Excise Duties—Assessed
- Â Â Â Â 415
- Customs Import Duties
- Â Â Â Â Â Â 4151
- Customs Import Duties
- Â Â Â Â Â Â Â Â 41511
- Customs Import Duties Received
- Â Â Â Â Â Â Â Â 41512
- Customs Import Duties Refunds, Rebates and Drawbacks
- Â Â Â Â Â Â Â Â 41515
- Customs Import Duties—Assessed
- Â Â Â Â Â Â Â Â 41516
- Customs Import Duties—Other Government Departments (OGD) Assessed
- Â Â Â Â 416
- Other Tax Revenue
- Â Â Â Â Â Â 4161
- Other Taxes
- Â Â Â Â Â Â Â Â 41611
- Other Taxes Received
- Â Â Â Â Â Â Â Â 41612
- Other Taxes—Refunds, Rebates and Drawbacks
- Â Â Â Â Â Â Â Â 41615
- Other Taxes Assessed
- Â Â Â Â Â Â Â Â 41616
- Other Taxes Estimated Revenue Accrued
- Â Â Â Â 417
- Air Travellers Security Charge
- Â Â Â Â Â Â 4171
- Air Travellers Security Charge
- Â Â Â Â Â Â Â Â 41711
- Air Travellers Security Charge—Received
- Â Â Â Â Â Â Â Â 41712
- Air Travellers Security Charge—Refunds
- Â Â Â Â Â Â Â Â 41713
- Air Travellers Security Charge—Assessed (accrual)
- Â Â Â Â 418
- Softwood Lumber Charges
- Â Â Â Â Â Â 4181
- Softwood Lumber Charges
- Â Â Â Â Â Â Â Â 41811
- Softwood Lumber—Charges
- Â Â Â Â Â Â Â Â 41812
- Softwood Lumber—Charge on Refunds of Duty Deposits
- Â Â 42
- Other Revenue
- Â Â Â Â 421
- Return on Investments (ROI)
- Â Â Â Â Â Â 4211
- Return on Investments (ROI) from Enterprise Crown Corporations
- Â Â Â Â Â Â Â Â 42111
- Bank of Canada
- Â Â Â Â Â Â Â Â 42112
- Canada Deposit Insurance Corp
- Â Â Â Â Â Â Â Â 42113
- Canada Mortgage and Housing Corporation
- Â Â Â Â Â Â Â Â 42114
- Farm Credit Canada
- Â Â Â Â Â Â Â Â 42115
- Export Development Canada
- Â Â Â Â Â Â Â Â 42116
- Business Development Bank of Canada
- Â Â Â Â Â Â Â Â 42119
- Other Enterprise Crown Corporation
- Â Â Â Â Â Â 4212
- Other Returns on Investments (ROI) from Outside the Government
- Â Â Â Â Â Â Â Â 42121
- National Governments, excluding Developing Countries
- Â Â Â Â Â Â Â Â 42122
- Developing Countries
- Â Â Â Â Â Â Â Â 42123
- Provinces and Territories
- Â Â Â Â Â Â Â Â 42124
- Persons
- Â Â Â Â Â Â Â Â 42125
- Export Trade Development
- Â Â Â Â Â Â Â Â 42126
- Joint and Mixed Enterprises
- Â Â Â Â Â Â Â Â 42129
- Other Returns on Investments (ROI) from Outside the Government
- Â Â Â Â Â Â 4213
- Investment Income
- Â Â Â Â Â Â Â Â 42131
- Exchange Fund Account
- Â Â Â Â Â Â Â Â 42132
- Interest on Bank Deposits
- Â Â Â Â Â Â Â Â 42133
- Premium on Foreign Exchange
- Â Â Â Â Â Â Â Â 42134
- Premium on Foreign Exchange Re—Valuations at Year—End
- Â Â Â Â Â Â Â Â 42135
- International Monetary Fund
- Â Â Â Â Â Â 4214
- Return on Investments (ROI) from Within the Government
- Â Â Â Â Â Â Â Â 42141
- Interest from Employment Insurance (EI) Fund (Offset to 52311)
- Â Â Â Â Â Â Â Â 42144
- Interest from Agricultural Commodities Stabilization Accounts
- Â Â Â Â Â Â Â Â 42145
- Interest from Other Consolidated Specified Purpose Accounts (offset to 52232)
- Â Â Â Â Â Â Â Â 42146
- Interest from Other Specified Purpose Accounts
- Â Â Â Â Â Â Â Â 42148
- Interest from Revolving Funds
- Â Â Â Â Â Â Â Â 42149
- Other Return On Investments (ROI) from Other Departments
- Â Â Â Â Â Â 4215
- Return on Investments (ROI) from Consolidated and Other Crown Coporations
- Â Â Â Â Â Â Â Â 42151
- Return On Investments (ROI) from Ports Corporations
- Â Â Â Â Â Â Â Â 42152
- Return On Investments (ROI) from Consolidated Crown Corporations—Contra
- Â Â Â Â Â Â Â Â 42159
- Return On Investments (ROI) from Any Other Crown Corporations
- Â Â Â Â Â Â 4216
- Amortization of Discounts
- Â Â Â Â Â Â Â Â 42161
- Amortization of Discounts
- Â Â Â Â 422
- Consolidated Crown Corporation Revenue
- Â Â Â Â Â Â 4223
- Telefilm Canada
- Â Â Â Â Â Â Â Â 42230
- Telefilm Canada
- Â Â Â Â Â Â 4229
- Crown Corporation Revenue
- Â Â Â Â Â Â Â Â 42290
- Consolidated Crown Corporation Revenue
- Â Â Â Â Â Â Â Â 42291
- Enterprise Crown Corporation Modified Equity—Share of Profit
- Â Â Â Â Â Â Â Â 42292
- Consolidated Crown Corporation Revenue—Contra
- Â Â Â Â 423
- Sales of Goods and Services
- Â Â Â Â Â Â 4231
- Sales of Goods and Services
- Â Â Â Â Â Â Â Â 42311
- Rights and Privileges
- Â Â Â Â Â Â Â Â 42312
- Lease and Use of Public Property
- Â Â Â Â Â Â Â Â 42313
- Services of a Regulatory Nature Note 29
- Â Â Â Â Â Â Â Â 42314
- Services of a Non—Regulatory Nature Note 29
- Â Â Â Â Â Â Â Â 42315
- Sales of Goods and Information Products
- Â Â Â Â Â Â Â Â 42319
- Other Fees and Charges Note 30
- Â Â Â Â Â Â Â Â 42320
- Services to other government departments
- Â Â Â Â 424
- Gains on Sales of Assets
- Â Â Â Â Â Â 4241
- Gain on Sale (or Other Disposal) of Physical Assets
- Â Â Â Â Â Â Â Â 42411
- Gain on Disposal of Capital Assets to Outside Parties
- Â Â Â Â Â Â Â Â 42412
- Gain on Disposal of Non—Capital Assets to Outside Parties
- Â Â Â Â Â Â Â Â 42413
- Gain on Sale of Real Property
- Â Â Â Â Â Â Â Â 42415
- Gain on Sale of (Profit from) Bullion and Coinage
- Â Â Â Â Â Â Â Â 42417
- Gain on sales of Real Property to Canada Lands Company
- Â Â Â Â Â Â Â Â 42418
- Other Entities—Gain on Disposal of Tangible Capital Assets
- Â Â Â Â Â Â Â Â 42419
- Crown Corporation—Gain on Disposal of Tangible Capital Assets
- Â Â Â Â Â Â 4242
- Gain on Sale of Government Organizations
- Â Â Â Â Â Â Â Â 42421
- Gain on Sale of Crown Corporations
- Â Â Â Â Â Â Â Â 42422
- Gain on Sale of Departmental Organizations
- Â Â Â Â Â Â Â Â 42423
- Gain on Sale of Joint and Mixed Enterprises
- Â Â Â Â 425
- Interest and Penalties Earned on Revenue
- Â Â Â Â Â Â 4251
- Interest and Penalties on Income Tax Revenue
- Â Â Â Â Â Â Â Â 42511
- Personal Income Taxes
- Â Â Â Â Â Â Â Â 42512
- Corporate Income Taxes
- Â Â Â Â Â Â Â Â 42513
- Non—Resident Taxes
- Â Â Â Â Â Â Â Â 42514
- Source Deductions
- Â Â Â Â Â Â 4252
- Interest and Penalties on Other Tax Revenue
- Â Â Â Â Â Â Â Â 42521
- Goods and Services Tax
- Â Â Â Â Â Â Â Â 42522
- Energy Taxes
- Â Â Â Â Â Â Â Â 42523
- Customs Import Duties
- Â Â Â Â Â Â Â Â 42524
- Other Excise Taxes
- Â Â Â Â Â Â Â Â 42525
- Employment Insurance (EI) Contributions
- Â Â Â Â Â Â Â Â 42526
- Excise Duties
- Â Â Â Â Â Â Â Â 42527
- Air Travellers Security Charge—Interest and Penalties
- Â Â Â Â Â Â Â Â 42529
- Other Taxes
- Â Â Â Â Â Â 4253
- Interest Paid on Tax Refunds
- Â Â Â Â Â Â Â Â 42531
- Personal Income Taxes
- Â Â Â Â Â Â Â Â 42532
- Corporate Income Taxes
- Â Â Â Â Â Â Â Â 42533
- Non—Resident Taxes
- Â Â Â Â Â Â Â Â 42534
- Goods and Services Tax
- Â Â Â Â Â Â Â Â 42535
- Other Excise Taxes and Duties
- Â Â Â Â Â Â Â Â 42536
- Employment Insurance Contributions
- Â Â Â Â Â Â Â Â 42539
- Other Interest Paid on Tax Refunds
- Â Â Â Â Â Â 4254
- Interest on Other Revenue
- Â Â Â Â Â Â Â Â 42541
- Interest on Overdue Accounts Receivable
- Â Â Â Â Â Â Â Â 42549
- Interest on Other Revenue
- Â Â Â Â 426
- Revenue on Consolidated Specified Purpose Accounts Revenues
- Â Â Â Â Â Â 4261
- Major Consolidated Specified Purpose Accounts Revenues
- Â Â Â Â Â Â Â Â 42611
- Interest on Employment Insurance Account from Government of Canada
- Â Â Â Â Â Â Â Â 42612
- Other Receipts to the Employment Insurance Account
- Â Â Â Â Â Â Â Â 42613
- Re—Insurance Revenues from Provinces
- Â Â Â Â Â Â Â Â 42614
- Levies and Other Fees under the Agricultural Commodities Stabilization Board Accounts
- Â Â Â Â Â Â Â Â 42615
- Other Amounts Received from the Government of Canada
- Â Â Â Â Â Â Â Â 42617
- Other receipts to the Employment Insurance Operating Account
- Â Â Â Â Â Â Â Â 42619
- Other Accounts
- Â Â Â Â Â Â 4262
- Insurance, Donation and Bequest Revenues
- Â Â Â Â Â Â Â Â 42621
- Tonnage Levies on Oil Carriers for the Ship—Source Oil Pollution Fund
- Â Â Â Â Â Â Â Â 42622
- Premiums and Other Receipts to Other Insurance Accounts
- Â Â Â Â Â Â Â Â 42624
- Donations and Bequests to Endowment Accounts
- Â Â Â Â Â Â Â Â 42626
- Revenues—Fund for railway accidents involving designated goods
- Â Â Â Â Â Â 4263
- Other Consolidated Specified Purpose Accounts
- Â Â Â Â Â Â Â Â 42631
- Receipts to Environmental Studies Research Fund
- Â Â Â Â Â Â Â Â 42633
- Receipts to Canadian Commercial Bank and Northland Bank Account
- Â Â Â Â Â Â Â Â 42634
- Receipts to Seized Property Proceeds Account
- Â Â Â Â Â Â Â Â 42635
- Fees and Other Levies under Court Awards
- Â Â Â Â Â Â Â Â 42636
- Receipts to New Parks and Historic Sites Account
- Â Â Â Â Â Â Â Â 42639
- Other Receipts
- Â Â Â Â 427
- Other Revenue
- Â Â Â Â Â Â 4271
- Miscellaneous
- Â Â Â Â Â Â Â Â 42710
- Miscellaneous Revenues from Other Consolidated Entities—Contra
- Â Â Â Â Â Â Â Â 42711
- Revenue from Fines
- Â Â Â Â Â Â Â Â 42712
- Gifts to the Crown
- Â Â Â Â Â Â Â Â 42713
- Revenue from Seized Property
- Â Â Â Â Â Â Â Â 42714
- Revenue from Enterprise Crown Corporations Note 48
- Â Â Â Â Â Â Â Â 42715
- Consolidated Other Entities Revenues
- Â Â Â Â Â Â Â Â 42716
- Consolidated Other Entities Revenues—Contra
- Â Â Â Â Â Â Â Â 42717
- Pension Contributions Credited to Revenue
- Â Â Â Â Â Â Â Â 42718
- Miscellaneous Revenue from Payroll Deductions
- Â Â Â Â Â Â Â Â 42719
- Miscellaneous
- Â Â Â Â Â Â 4272
- Donation and Bequest Revenues
- Â Â Â Â Â Â Â Â 42723
- Donations to Canadian Institutes of Health Research
- Â Â Â Â Â Â Â Â 42724
- Interest on Endowment Donations and Bequests
- Â Â Â Â Â Â Â Â 42725
- Donations and Bequests to Other Accounts
- Â Â Â Â Â Â 4273
- Other Revenue for Accounting Purposes
- Â Â Â Â Â Â Â Â 42732
- Gains on Foreign Exchange Revaluations at Year—End
- Â Â Â Â Â Â Â Â 42733
- Other Gains on Foreign Exchange Valuations
- Â Â Â Â Â Â Â Â 42734
- Revenue from Joint Project and Cost Sharing Agreements
- Â Â Â Â Â Â Â Â 42735
- Gain on Change in Lease Terms
- Â Â Â Â Â Â 4274
- Other Revenue for Consolidated Crown Corporations
- Â Â Â Â Â Â Â Â 42741
- Old Port of Montreal Corporation
- Â Â Â Â Â Â Â Â 42748
- Other Consolidated Crown Corporations—Contra
- Â Â Â Â Â Â Â Â 42749
- Other Consolidated Crown Corporations
- Â Â Â Â Â Â 4275
- Foreign Exchange Gain/Loss
- Â Â Â Â Â Â Â Â 42751
- Foreign Exchange Gain/Loss on the Exchange Fund Account
- Â Â Â Â Â Â Â Â 42752
- Foreign Exchange Gain/Loss Related to the Position with the International Monetary Fund
- Â Â Â Â Â Â Â Â 42753
- Foreign Exchange Gain/Loss on Unmatured Debt
- Â Â Â Â Â Â Â Â 42754
- Foreign Exchange Gain/Loss on Currency Swap Revaluations
- Â Â Â Â Â Â Â Â 42755
- Foreign Exchange Gain/Loss on Sovereign Loans
- Â Â Â Â Â Â Â Â 42756
- Foreign Exchange Gain/Loss—Other
- Â Â Â Â Â Â Â Â 42757
- Interest on Subscriptions to the International Monetary Fund (IMF)
- Â Â Â Â Â Â 4276
- Clearing Accounts for Collection of Respendable Revenue AmountsÂ
- Â Â Â Â Â Â Â Â 42761
- Respendable Revenue Clearing
Footnotes
- Footnote 24
-
Excludes amounts that are offset as payables for student loans repayments, garnisheed amounts, and CPP or EI refunds.
- Footnote 27
-
GST amounts will also include amounts for the Harmonized Sales Tax (HST), in provinces where the HST is applicable.
- Footnote 28
-
This account relates to the GST payable on their purchases by all departments. This account may not be used by departments, but instead will be input from FRA 13392 through a consolidation adjusting entry in CFMRS.
- Footnote 29
-
Regulatory services are provided in accordance with regulations where the government is the only unity providing the service. Non regulatory services are those that are available on the "free market".
- Footnote 30
-
This account will include some amounts previously included in Miscellaneous Non-tax revenue (FRA 42719).
- Footnote 48
-
"E" indicator only is to be used with this account.
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