Supporting Documentation: Ten-year comparative financial information as per the Public Accounts of Canada

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• 2013 & 2014 French CSV data files
• 2013 CSV data file
• 2014 CSV data file
• 2015 CSV data file
• 2016 CSV data file
• 2017 CSV data file
• 2018 CSV data file
• 2019 CSV data file
• 2020 CSV data file
• 2021 CSV data file
• 2022 CSV data file
• 2023 CSV data file
• 2024 CSV data file

2013 & 2014 French CSV data files

Note: A typing error has been corrected in the title of the first column of the document. It should read ÉTAT-CONSOLIDÉ instead of D'ÉTAT-CONSOLIDÉ. The term with its definition has been sorted alphabetically in the data dictionary.

2013 CSV data file

Detailed Consolidated Statement of Operations and Accumulated Deficit

Notes:

• Certain comparative figures have been reclassified to conform to the current year's presentation.
• Certain figures from 2012 have been restated in relation to accumulated sick leave entitlements. Only the 2012 comparative figures have been restated as earlier year information is not available. Details on both the reclassification and restatement can be found in Note 22013, Section 2 of Volume I of the Public Accounts of Canada 2013.

Detailed Consolidated Statement of Financial Position

Note: Certain figures from 2012 have been restated in relation to accumulated sick leave entitlements. Only the 2012 comparative figures have been restated as earlier year information is not available. Details on both the reclassification and restatement can be found in Note 22013, Section 2 of Volume I of the Public Accounts of Canada 2013.

Detailed Consolidated Statement of Change in Net Debt

Notes:

• Certain figures from 2012 have been restated in relation to accumulated sick leave entitlements. Only the 2012 comparative figures have been restated as earlier year information is not available. Details on both the reclassification and restatement can be found in Note 22013, Section 2 of Volume I of the Public Accounts of Canada 2013.
• The 2012 opening balance of net debt has been increased by $3,337 million to reflect the one-time prior year adjustment resulting from the transition of enterprise Crown corporations and other government business enterprises to international financial reporting standards.

Detailed Consolidated Statement of Cash Flow

Note: Certain figures from 2012 have been restated in relation to accumulated sick leave entitlements. Only the 2012 comparative figures have been restated as earlier year information is not available. Details on both the reclassification and restatement can be found in Note 22013, Section 2 of Volume I of the Public Accounts of Canada 2013.

Detailed Consolidated Statement of Non-Budgetary Transactions and of Non-Financial Assets

Note: Certain figures from 2012 have been restated in relation to accumulated sick leave entitlements. Only the 2012 comparative figures have been restated as earlier year information is not available. Details on both the reclassification and restatement can be found in Note 22013, Section 2 of Volume I of the Public Accounts of Canada 2013.

2014 CSV data file

Detailed Consolidated Statement of Operations and Accumulated Deficit

Notes:

• Certain figures from 2013 have been restated in relation to the unamortized premiums and discounts arising on the buy-back of bonds and the loans expected to be repaid from future appropriations. Details on both these restatements can be found in Note 22017, Section 2, of Volume I of the Public Accounts of Canada 2014.
• The 2012 Accumulated Deficit at Beginning of Year as previously reported has been adjusted to include the restatement amount of $1,341 million for accumulated sick leave entitlements that was done in the course of the fiscal year 2013.

Detailed Consolidated Statement of Financial Position

Notes:

• Certain comparative figures have been reclassified to conform to the current year's presentation.
• Certain figures from 2013 have been restated in relation to the unamortized premiums and discounts arising on the buy-back of bonds and the loans expected to be repaid from future appropriations. Details on both these restatements can be found in Note 22017, Section 2, of Volume I of the Public Accounts of Canada 2014.
• The 2012 Accumulated Deficit at Beginning of Year as previously reported has been adjusted to include the restatement amount of $1,341 million for accumulated sick leave entitlements that was done in the course of the fiscal year 2013.

Detailed Consolidated Statement of Change in Net Debt

Note: Certain figures from 2013 have been restated in relation to the unamortized premiums and discounts arising on the buy-back of bonds and the loans expected to be repaid from future appropriations. Details on both these restatements can be found in Note 22017, Section 2, of Volume I of the Public Accounts of Canada 2014.

Detailed Consolidated Statement of Cash Flow

Notes:

• Certain comparative figures have been reclassified to conform to the current year's presentation.
• Certain figures from 2013 have been restated in relation to the unamortized premiums and discounts arising on the buy-back of bonds and the loans expected to be repaid from future appropriations. Details on both these restatements can be found in Note 22014, Section 2, of Volume I of the Public Accounts of Canada 2014.
• The 2012 Accumulated Deficit at Beginning of Year as previously reported has been adjusted to include the restatement amount of $1,341 million for accumulated sick leave entitlements that was done in the course of the fiscal year 2013.

Detailed Consolidated Statement of Non-Budgetary Transactions and of Non-Financial Assets

Notes:

• Under header SUB-SECTION, object "Taxes payable" was modified to read as follows: "Amounts payable to taxpayers".
• Certain figures from 2013 have been restated in relation to the unamortized premiums and discounts arising on the buy-back of bonds and the loans expected to be repaid from future appropriations. Details on both these restatements can be found in Note 22014, Section 2, of Volume I of the Public Accounts of Canada 2014.
• The 2012 Accumulated Deficit at Beginning of Year as previously reported has been adjusted to include the restatement amount of $1,341 million for accumulated sick leave entitlements that was done in the course of the fiscal year 2013.

Detailed Consolidated Statement of Foreign, Unmatured Debt and Cash Transactions

Notes:

• Under header SUB-SUB-SECTION, the presentation order of objects "Notes payable" and "Special drawing rights allocations" was reversed to read in the following order: "Special drawing rights allocations" and "Notes payable".
• Certain figures from 2013 have been restated in relation to the unamortized premiums and discounts arising on the buy-back of bonds and the loans expected to be repaid from future appropriations. Details on both these restatements can be found in Note 22014, Section 2, of Volume I of the Public Accounts of Canada 2014.

2015 CSV data file

Detailed Consolidated Statement of Operations and Accumulated Deficit

Notes:

• The 2013 Accumulated Deficit at Beginning of Year has been adjusted to include the restatement amount of $5,669 million and $1,795 million for the buy-back of bonds and the loans expected to be repaid from future appropriations done in the course of the fiscal year 2014.
• The 2012 Accumulated Deficit at Beginning of Year has been adjusted to include the restatement amount of $1,341 million for accumulated sick leave entitlements that was done in the course of the fiscal year 2013.

Detailed Consolidated Statement of Financial Position

Notes:

• Under header SUB-SECTION, object "Public sector pension assets" was added for fiscal years 2014 and 2015.
• Certain comparative figures have been reclassified to conform to the current year's presentation. In particular, the 2014 comparative figures have been reclassified to segregate a significant class of pensions and other employee future benefits related to consolidated Crown corporations and other entities which were included in other accounts payable and accrued liabilities. The comparative figures for the previous years have not been reclassified.

Detailed Consolidated Statement of Cash Flow

Note: Certain comparative figures have been reclassified to conform to the current year's presentation. Refer to the footnote in the Detailed Consolidated Statement of Financial Position for additional information.

Detailed Consolidated Statement of Non-Budgetary Transactions and of Non-Financial Assets

Notes:

• Under header SUB-SUB-SUB-SECTION, object "Transition adjustment" was modified to read as follows: "Transition adjustment and other".
• Under header SUB-SECTION, object "Prepaid expenses" was modified to read as follows: "Prepaid expenses and other".
• Certain comparative figures have been reclassified to conform to the current year's presentation. Refer to the footnote in the Detailed Consolidated Statement of Financial Position for additional information.

2016 CSV data file

Note: The titles for tables 1.1 to 1.6 were modified from "Detailed Consolidated Statement of…" to "Consolidated Statement of…—detailed".

Consolidated Statement of Operations and Accumulated Deficit—detailed

Notes:

• The accounting sign presented for data related to "Annual (surplus) or deficit" and "Other Comprehensive (Income) or Loss" was modified to present these amounts as negative. Consequently, the objects under header SECTION were were modified as follows: "Annual surplus (deficit)" and "Other comprehensive income (loss)".
• The 2013 Accumulated Deficit at Beginning of Year has been adjusted to include the restatement amount of $5,669 million and $1,795 million for the buy-back of bonds and the loans expected to be repaid from future appropriations done in the course of the fiscal year 2014.
• The 2012 Accumulated Deficit at Beginning of Year has been adjusted to include the restatement amount of $1,341 million for accumulated sick leave entitlements that was done in the course of the fiscal year 2013.

Consolidated Statement of Financial Position—detailed

Notes:

• Under header SUB-SUB-SECTION, data from object "Allowance for guarantees" was combined with that of "Amounts payable to taxpayers".
• Under header SUB-SUB-SECTION, the presentation order of objects "Other accounts payable and accrued liabilities" and "Amounts payable to taxpayers" was reversed to read in the following order: "Amounts payable to taxpayers" and "Other accounts payable and accrued liabilities".
• Certain comparative figures have been reclassified to conform to the current year's presentation.

Consolidated Statement of Change in Net Debt—detailed

Note: Under header SECTION, object "International Financial Reporting Standards transition adjustment" was modified to read as follows: "International Financial Reporting Standards (IFRS) transition adjustment".

Consolidated Statement of Cash Flow—detailed

Notes:

• Under header SUB-SUB-SECTION, object "Items not affecting cash" was modified to read as follows: "Non-cash items".
• Under header SUB-SUB-SUB-SECTION, object "Change in cross-currency swap revaluation" was modified to read as follows: "Cross-currency swap revaluation" and moved upward in the presentation order under "Net loss (gain) on disposal of tangible capital assets, including adjustments".

2017 CSV data file

Consolidated Statement of Operations and Accumulated Deficit—detailed

Notes:

• Under header SUB-SUB-SECTION, object "Other programs" was modified to read "Other".
• Due to the addition of "Program expenses" as a SUB-SECTION, all objects related to "Transfer payments", under header SUB-SUB-SECTION, were moved over in the dataset. Objects initially under SUB-SUB-SUB-SECTION were moved over under SUB-SUB-SUB-SUB-SECTION.
• Under header SUB-SUB-SUB-SECTION, object "Employment insurance benefits" was modified to read "Employment insurance".
• Under header SUB-SUB-SECTION, object "Other program expenses" was modified to read "Other expenses".
• Under header SECTION, object "Annual surplus (deficit)" was modified to read "Annual (deficit) surplus" to reflect the current year's result.
• The accounting sign presented for data related to "Accumulated deficit at beginning of year" was modified to present these amounts as negative.
• Certain comparative figures have been reclassified to conform to the current year’s presentation. Details on the reclassification are provided in Note 2 2017, Section 2 of volume 1 of the Public Accounts of Canada.
• The 2013 accumulated deficit at beginning of year has been adjusted to include the restatement amount of $5,669 million and $1,795 million for the buy-back of bonds and the loans expected to be repaid from future appropriations done in the course of the fiscal year 2014.
• The 2012 accumulated deficit at beginning of year has been adjusted to include the restatement amount of $1,341 million for accumulated sick leave entitlements that was done in the course of the fiscal year 2013.

Consolidated Statement of Financial Position—detailed

Notes:

• Under header SUB-SUB-SECTION, object "Environmental liabilities" was modified to read "Environmental liabilities and asset retirement obligations".
• Certain comparative figures have been reclassified to conform to the current year’s presentation.

Consolidated Statement of Change in Net Debt—detailed

Notes:

• The accounting sign for data presented was reversed to reflect the corresponding nature of activities.
• Under header SECTION, object "Annual (surplus) deficit" was modified to read "Annual surplus (deficit)" to reflect the current year's result.
• Under header SUB-SECTION, object "Net (loss) or gain on disposal of tangible capital assets, including adjustments" was modified to read "Net loss (gain) on disposal of tangible capital assets, including adjustments".
• Under header SECTION, object "Other comprehensive (income) loss" was modified to read "Other comprehensive income (loss)" to reflect the current year's result.

Consolidated Statement of Cash Flow—detailed

Notes:

• Under header SUB-SECTION, object "Annual surplus (deficit)" was corrected to read "Annual (deficit) surplus" to reflect the current year's result.
• Under header SUB-SUB-SUB-SECTION, object "Net loss (gain) on disposal of tangible capital assets, including adjustments" was modified to read "Net (gain) loss on disposal of tangible capital assets, including adjustments" to reflect the current year's result.

2018 CSV data file

Consolidated Statement of Operations and Accumulated Deficit—detailed

Notes:

• Under header SECTION, object "Annual (deficit) surplus" was modified to read "Annual deficit".
• Under header SECTION, object "Other comprehensive income (loss)" was modified to read "Other comprehensive (loss) income" to reflect the current year's result.
• All figures prior to 2017 have been restated to reflect the impact of the change in methodology for the determination of the discount rate for unfunded pension benefits. Other than the 2017 restated figures, the restatements in the prior years have not been audited.
• Certain other comparative figures have been reclassified to conform to the current year’s presentation.
• The 2013 accumulated deficit at beginning of year has been adjusted to include the restatement amount of $5,669 million and $1,795 million for the buy-back of bonds and the loans expected to be repaid from future appropriations done in the course of the fiscal year 2014.
• The 2012 accumulated deficit at beginning of year has been adjusted to include the restatement amount of $1,341 million for accumulated sick leave entitlements that was done in the course of the fiscal year 2013.

Consolidated Statement of Financial Position—detailed

Notes:

• Under header SUB-SUB-SECTION, object "Amounts payable to taxpayers" was corrected to read "Amounts payable related to tax".
• Under header SUB-SUB-SECTION, object "Due to Canada Pension Plan" was modified to read "Canada Pension Plan".
• All figures prior to 2017 have been restated to reflect the impact of the change in methodology for the determination of the discount rate for unfunded pension benefits. Other than the 2017 restated figures, the restatements in the prior years have not been audited.
• Certain other comparative figures have been reclassified to conform to the current year’s presentation.

Consolidated Statement of Change in Net Debt—detailed

Notes:

• Under header SECTION, object "Annual (deficit) surplus" was modified to read "Annual deficit".
• Under header SUB-SECTION, object "Net (gain) loss on disposal of tangible capital assets, including adjustments" was modified to read "Net loss (gain) on disposal of tangible capital assets, including adjustments" to reflect the current year's result.
• Under header SECTION, object "Other comprehensive income (loss)" was modified to read "Other comprehensive (loss) income" to reflect the current year's result.
• All figures prior to 2017 have been restated to reflect the impact of the change in methodology for the determination of the discount rate for unfunded pension benefits. Other than the 2017 restated figures, the restatements in the prior years have not been audited.

Consolidated Statement of Cash Flow—detailed

Notes:

• Under header SUB-SECTION, object "Annual (deficit) surplus" was modified to read "Annual deficit".
• Under header SUB-SUB-SUB-SECTION, object "Net (gain) loss on disposal of tangible capital assets, including adjustments" was modified to read "Net loss (gain) on disposal of tangible capital assets, including adjustments" to reflect the current year's result.
• All figures prior to 2017 have been restated to reflect the impact of the change in methodology for the determination of the discount rate for unfunded pension benefits. Other than the 2017 restated figures, the restatements in the prior years have not been audited.

Consolidated Statement of Non-Budgetary Transactions and of Non-Financial Assets—detailed

Notes:

• Under header SUB-SUB-SUB-SECTION, object "Other comprehensive (income) loss" was modified to read as follows: "Other comprehensive loss (income)" to reflect the current year's result.
• Under header SUB-SUB-SECTION, object "Due to Canada Pension Plan" was modified to read "Canada Pension Plan".
• Under header SUB-SECTION, object "Amounts payable to taxpayers" was corrected to read as follows: "Amounts payable related to tax".
• Figures prior to 2017 have been restated to reflect the impact of the change in methodology for the determination of the discount rate for unfunded pension benefits. Other than the 2017 restated figures, the restatements in the prior years have not been audited.

2019 CSV data file

Consolidated Statement of Operations and Accumulated Deficit—detailed

Notes:

• Under header SUB-SUB-SUB-SECTION, object "Fuel charge proceeds returned" was added.
• The figures up to 2018 have been restated to reflect the change in revenue recognition criteria for consolidated Crown corporations. Other than the 2018 restated figures, the restatements in the prior years have not been audited.
• Certain other comparative figures have been reclassified to conform to the current year’s presentation.
• The figures up to 2017 have been restated in the fiscal year 2018 to reflect the impact of the change in methodology for the determination of the discount rate for unfunded pension benefits. Other than the 2017 restated figures, the restatements in the prior years have not been audited.
• The 2013 accumulated deficit at beginning of year has been adjusted to include the restatement amount of $5,669 million and $1,795 million for the buy-back of bonds and the loans expected to be repaid from future appropriations done in the course of the fiscal year 2014.
• The 2012 accumulated deficit at beginning of year has been adjusted to include the restatement amount of $1,341 million for accumulated sick leave entitlements that was done in the course of the fiscal year 2013.

Consolidated Statement of Financial Position—detailed

Notes:

• The figures up to 2018 have been restated to reflect the change in revenue recognition criteria for Consolidated Crown corporations. Other than the 2018 restated figures, the restatements in the prior years have not been audited.
• The figures up to 2017 have been restated in fiscal year 2018 to reflect the impact of the change in methodology for the determination of the discount rate for unfunded pension benefits. Other than the 2017 restated figures, the restatements in the prior years have not been audited.

Consolidated Statement of Change in Net Debt—detailed

Notes:

• Under header SUB-SECTION, object "Change in revenue recognition criteria" was added.
• The figures up to 2018 have been restated to reflect the change in revenue recognition criteria for Consolidated Crown corporations. Other than the 2018 restated figures, the restatements in the prior years have not been audited.
• The figures up to 2017 have been restated in fiscal year 2018 to reflect the impact of the change in methodology for the determination of the discount rate for unfunded pension benefits. Other than the 2017 restated figures, the restatements in the prior years have not been audited.

Consolidated Statement of Cash Flow—detailed

Notes:

• Under header SUB-SUB-SUB-SECTION, object "Pensions and other future benefit and interest expenses" was added.
• The figures up to 2018 have been restated to reflect the change in revenue recognition criteria for Consolidated Crown corporations. Other than the 2018 restated figures, the restatements in the prior years have not been audited.
• The figures up to 2017 have been restated in fiscal year 2018 to reflect the impact of the change in methodology for the determination of the discount rate for unfunded pension benefits. Other than the 2017 restated figures, the restatements in the prior years have not been audited.
• Certain other comparative figures have been reclassified to conform to the current year’s presentation.

Consolidated Statement of Non-Budgetary Transactions and of Non-Financial Assets—detailed

Notes:

• Under header SUB-SUB-SUB-SECTION, object "Canadian Development Investment Corporation" was added.
• The figures up to 2018 have been restated to reflect the change in revenue recognition criteria for Consolidated Crown corporations. Other than the 2018 restated figures, the restatements in the prior years have not been audited.
• The figures up to 2017 have been restated in fiscal year 2018 to reflect the impact of the change in methodology for the determination of the discount rate for unfunded pension benefits. Other than the 2017 restated figures, the restatements in the prior years have not been audited.

2020 CSV data file

Consolidated Statement of Operations and Accumulated Deficit—detailed

Notes:

• Under header SECTION, object "Net actuarial losses" was added
• Under header SUB-SECTION related to "Revenues", object "Fuel charge proceeds" was added.
• Under header SUB-SUB-SECTION related to "Revenues", object "Net foreign exchange" was modified to read "Net foreign exchange revenues"
• Under header SUB-SUB-SECTION related to "Revenues", the order of presentation for objects "Other" and "Net foreign exchange revenues" was reversed to read "Net foreign exchange revenues" then "Other"
• Under header SUB-SUB-SUB-SECTION related to "Expenses", objects "Canada Emergency Response Benefit" and "Fuel charge proceeds returned" were added
• Under header SUB-SUB-SECTION related to "Expenses", object "Other expenses" was modified to read "Other expenses, excluding net actuarial losses"
• Certain comparative figures have been reclassified to conform to the current year’s presentation.
• The figures up to 2018 have been restated in the fiscal year 2019 to reflect the change in revenue recognition criteria for consolidated Crown corporations. Other than the 2018 restated figures, the restatements in the prior years have not been audited.
• The figures up to 2017 have been restated in the fiscal year 2018 to reflect the impact of the change in methodology for the determination of the discount rate for unfunded pension benefits. Other than the 2017 restated figures, the restatements in the prior years have not been audited.
• The 2013 accumulated deficit at beginning of year has been adjusted to include the restatement amount of $5,669 million and $1,795 million for the buy-back of bonds and the loans expected to be repaid from future appropriations done in the course of the fiscal year 2014.
• The 2012 accumulated deficit at beginning of year has been adjusted to include the restatement amount of $1,341 million for accumulated sick leave entitlements that was done in the course of the fiscal year 2013.

Consolidated Statement of Financial Position—detailed

Notes:

• The figures up to 2018 have been restated in the fiscal year 2019 to reflect the change in revenue recognition criteria for consolidated Crown corporations. Other than the 2018 restated figures, the restatements in the prior years have not been audited.
• The figures up to 2017 have been restated in the fiscal year 2018 to reflect the impact of the change in methodology for the determination of the discount rate for unfunded pension benefits. Other than the 2017 restated figures, the restatements in the prior years have not been audited.

Consolidated Statement of Change in Net Debt—detailed

Notes:

• The figures up to 2018 have been restated in the fiscal year 2019 to reflect the change in revenue recognition criteria for consolidated Crown corporations. Other than the 2018 restated figures, the restatements in the prior years have not been audited.
• The figures up to 2017 have been restated in the fiscal year 2018 to reflect the impact of the change in methodology for the determination of the discount rate for unfunded pension benefits. Other than the 2017 restated figures, the restatements in the prior years have not been audited.

Consolidated Statement of Cash Flow—detailed

Notes:

• Under header SUB-SUB-SUB-SECTION related to "Operating activities", objects "Amortization of premiums and discounts on debts" and "Provision for valuation on other loans, investments and advances" were added
• Certain comparative figures have been reclassified to conform to the current year’s presentation.
• The figures up to 2018 have been restated in the fiscal year 2019 to reflect the change in revenue recognition criteria for consolidated Crown corporations. Other than the 2018 restated figures, the restatements in the prior years have not been audited.
• The figures up to 2017 have been restated in the fiscal year 2018 to reflect the impact of the change in methodology for the determination of the discount rate for unfunded pension benefits. Other than the 2017 restated figures, the restatements in the prior years have not been audited.

Consolidated Statement of Non-Budgetary Transactions and of Non-Financial Assets—detailed

Notes:

• The figures up to 2018 have been restated in the fiscal year 2019 to reflect the change in revenue recognition criteria for consolidated Crown corporations. Other than the 2018 restated figures, the restatements in the prior years have not been audited.
• The figures up to 2017 have been restated in the fiscal year 2018 to reflect the impact of the change in methodology for the determination of the discount rate for unfunded pension benefits. Other than the 2017 restated figures, the restatements in the prior years have not been audited.

2021 CSV data file

Consolidated Statement of Operations and Accumulated Deficit—detailed

Notes:

• Under header SECTION, object "Accounting change and restatement—Public sector pensions" was added
• Under header SUB-SECTION related to "Revenues", object "Fuel charge proceeds" was modified to read "Proceeds from the pollution pricing framework"
• Under header SUB-SUB-SUB-SECTION related to "Program expenses - Transfer payments", object "Canada emergency wage subsidy" was added
• Under header SUB-SUB-SUB-SECTION related to "Program expenses - Transfer payments", object "Employment insurance" was modified to read "Employment insurance and support measures"
• Under header SUB-SUB-SUB-SECTION related to "Program expenses - Transfer payments", object "Canada Emergency Response Benefit" was modified to read "Canada emergency response benefit and Canada recovery benefits"
• Under header SUB-SUB-SUB-SECTION related to "Program expenses - Transfer payments", object "Fuel charge proceeds returned" was modified to read "Proceeds from the pollution pricing framework returned"
• Certain comparative figures have been reclassified to conform to the current year’s presentation.
• The figures up to 2018 have been restated in the fiscal year 2019 to reflect the change in revenue recognition criteria for consolidated Crown corporations. Other than the 2018 restated figures, the restatements in the prior years have not been audited.
• The figures up to 2017 have been restated in the fiscal year 2018 to reflect the impact of the change in methodology for the determination of the discount rate for unfunded pension benefits. Other than the 2017 restated figures, the restatements in the prior years have not been audited.
• The 2013 accumulated deficit at beginning of year has been adjusted to include the restatement amount of $5,669 million and $1,795 million for the buy-back of bonds and the loans expected to be repaid from future appropriations done in the course of the fiscal year 2014.
• The 2012 accumulated deficit at beginning of year has been adjusted to include the restatement amount of $1,341 million for accumulated sick leave entitlements that was done in the course of the fiscal year 2013.

Consolidated Statement of Financial Position—detailed

Notes:

• Under header SUB-SECTION related to "Non-financial assets", object "Prepaid expenses and other" was modified to read "Prepaid expenses"
• The figures up to 2018 have been restated in the fiscal year 2019 to reflect the change in revenue recognition criteria for consolidated Crown corporations. Other than the 2018 restated figures, the restatements in the prior years have not been audited.
• The figures up to 2017 have been restated in the fiscal year 2018 to reflect the impact of the change in methodology for the determination of the discount rate for unfunded pension benefits. Other than the 2017 restated figures, the restatements in the prior years have not been audited.

Consolidated Statement of Change in Net Debt—detailed

Notes:

• The figures up to 2018 have been restated in the fiscal year 2019 to reflect the change in revenue recognition criteria for consolidated Crown corporations. Other than the 2018 restated figures, the restatements in the prior years have not been audited.
• The figures up to 2017 have been restated in the fiscal year 2018 to reflect the impact of the change in methodology for the determination of the discount rate for unfunded pension benefits. Other than the 2017 restated figures, the restatements in the prior years have not been audited.

Consolidated Statement of Cash Flow—detailed

Notes:

• Under header SUB-SUB-SUB-SECTION related to "Operating activities – Non-cash items", objects "Provision for doubtful accounts" and "Net losses on write-offs and write-down of inventory" were added
• Under header SUB-SUB-SUB-SECTION related to "Operating activities – Non-cash items", object "Share of annual profit in enterprise Crown corporations and other government business enterprises" was modified to read "Share of annual loss (profit) in enterprise Crown corporations and other government business enterprises"
• Under header SUB-SUB-SECTION related to "Operating activities", objects "Change in pensions and other future benefits" and "Change in cash collateral pledged to counterparties" were modified to read "Pension and other future benefit payments" and "Net change in cash collateral’ respectively
• Certain comparative figures have been reclassified to conform to the current year’s presentation.
• The figures up to 2018 have been restated in the fiscal year 2019 to reflect the change in revenue recognition criteria for consolidated Crown corporations. Other than the 2018 restated figures, the restatements in the prior years have not been audited.
• The figures up to 2017 have been restated in the fiscal year 2018 to reflect the impact of the change in methodology for the determination of the discount rate for unfunded pension benefits. Other than the 2017 restated figures, the restatements in the prior years have not been audited.

Consolidated Statement of Non-Budgetary Transactions and of Non-Financial Assets—detailed

Notes:

• Under header SUB-SUB-SECTION related to "Non-financial assets", object "Prepaid expenses and other" was modified to read "Prepaid expenses"
• The figures up to 2018 have been restated in the fiscal year 2019 to reflect the change in revenue recognition criteria for consolidated Crown corporations. Other than the 2018 restated figures, the restatements in the prior years have not been audited.
• The figures up to 2017 have been restated in the fiscal year 2018 to reflect the impact of the change in methodology for the determination of the discount rate for unfunded pension benefits. Other than the 2017 restated figures, the restatements in the prior years have not been audited.

2022 CSV data file

Consolidated Statement of Operations and Accumulated Deficit—detailed

Notes:

• Under header TYPE_EN related to "Program expenses - Transfer payments - Major transfer payments to other levels of government", object "Canada-Wide Early Learning and Child Care" was added.
• Under header SUB-SUB-SUB-SECTION related to "Program expenses - Transfer payments", object "Canada emergency response benefit and Canada recovery benefits" was modified to read "COVID-19 income support for workers"
• The figures up to 2018 have been restated in the fiscal year 2019 to reflect the change in revenue recognition criteria for consolidated Crown corporations. Other than the 2018 restated figures, the restatements in the prior years have not been audited.
• The figures up to 2017 have been restated in the fiscal year 2018 to reflect the impact of the change in methodology for the determination of the discount rate for unfunded pension benefits. Other than the 2017 restated figures, the restatements in the prior years have not been audited.
• The 2013 accumulated deficit at beginning of year has been adjusted to include the restatement amount of $5,669 million and $1,795 million for the buy-back of bonds and the loans expected to be repaid from future appropriations done in the course of the fiscal year 2014.

Consolidated Statement of Financial Position—detailed

Notes:

• The figures up to 2018 have been restated in the fiscal year 2019 to reflect the change in revenue recognition criteria for consolidated Crown corporations. Other than the 2018 restated figures, the restatements in the prior years have not been audited.
• The figures up to 2017 have been restated in the fiscal year 2018 to reflect the impact of the change in methodology for the determination of the discount rate for unfunded pension benefits. Other than the 2017 restated figures, the restatements in the prior years have not been audited.

Consolidated Statement of Change in Net Debt—detailed

Notes:

• The figures up to 2018 have been restated in the fiscal year 2019 to reflect the change in revenue recognition criteria for consolidated Crown corporations. Other than the 2018 restated figures, the restatements in the prior years have not been audited.
• The figures up to 2017 have been restated in the fiscal year 2018 to reflect the impact of the change in methodology for the determination of the discount rate for unfunded pension benefits. Other than the 2017 restated figures, the restatements in the prior years have not been audited.

Consolidated Statement of Cash Flow—detailed

Notes:

• Under header SUB-SUB-SUB-SECTION related to "Operating activities – Non-cash items", objects "Foreign exchange revaluation" was added.
• Under header SUB-SUB-SECTION related to "Investing activities", objects "Equity transactions" was modified to read "Dividends received and other equity adjustments"
• Certain comparative figures have been reclassified to conform to the current year’s presentation.
• The figures up to 2018 have been restated in the fiscal year 2019 to reflect the change in revenue recognition criteria for consolidated Crown corporations. Other than the 2018 restated figures, the restatements in the prior years have not been audited.
• The figures up to 2017 have been restated in the fiscal year 2018 to reflect the impact of the change in methodology for the determination of the discount rate for unfunded pension benefits. Other than the 2017 restated figures, the restatements in the prior years have not been audited.

Consolidated Statement of Non-Budgetary Transactions and of Non-Financial Assets—detailed

Notes:

• The figures up to 2018 have been restated in the fiscal year 2019 to reflect the change in revenue recognition criteria for consolidated Crown corporations. Other than the 2018 restated figures, the restatements in the prior years have not been audited.
• The figures up to 2017 have been restated in the fiscal year 2018 to reflect the impact of the change in methodology for the determination of the discount rate for unfunded pension benefits. Other than the 2017 restated figures, the restatements in the prior years have not been audited.

2023 CSV data file

Consolidated Statement of Operations and Accumulated Deficit—detailed

Notes:

• Under header SECTION, "Annual deficit" was modified to read "Annual operating deficit"
• Under header SECTION, "Annual deficit beginning of year" was modified to read "Accumulated deficit at beginning of year"
• Prior year comparatives have been restated to reflect the adoption of Public Sector Accounting Standard PS 3280 Asset Retirement Obligations. Years prior to 2022 figures have not been restated.
• The 2023 accumulated operating deficit at beginning of year has been adjusted to account for changes resulting from the introduction of the financial instrument suite of standards. Details can be found in Note 2 of Section 2 of Volume I of the Public Accounts of Canada 2013.
• The figures up to 2022 have been reclassified in the fiscal year 2023 to reflect the change in the financial instrument suite of standards. Other than the 2022 restated figures, the restatements in the prior years have not been audited.
• The figures up to 2018 have been restated in the fiscal year 2019 to reflect the change in revenue recognition criteria for consolidated Crown corporations. Other than the 2018 restated figures, the restatements in the prior years have not been audited.
• The figures up to 2017 have been restated in the fiscal year 2018 to reflect the impact of the change in methodology for the determination of the discount rate for unfunded pension benefits. Other than the 2017 restated figures, the restatements in the prior years have not been audited.

Consolidated Statement of Financial Position—detailed

Notes:

• Under header SUB-SECTION, related to "Liabilities", object "Foreign exchange accounts liabilities" was added
• Under header SUB-SECTION, related to "Liabilities" , object "Derivatives" was added
• Under header SUB-SUB-SECTION , related to "Financial assets" , object "International Monetary Fund—Resilience and Sustainability Trust" was added
• Under header SUB-SECTION , related to "Financial assets" , object "Derivatives" was added
• Prior year comparatives have been restated to reflect the adoption of Public Sector Accounting Standard PS 3280 Asset Retirement Obligations. Years prior to 2022 figures have not been restated.
• The 2023 accumulated operating deficit at beginning of year has been adjusted to account for changes resulting from the introduction of the financial instrument suite of standards. Details can be found in Note 2 of Section 2 of volume 1 of the Public Accounts of Canada.
• The figures up to 2022 have been reclassified in the fiscal year 2023 to reflect the change in the financial instrument suite of standards. Other than the 2022 restated figures, the restatements in the prior years have not been audited.
• The figures up to 2018 have been restated in the fiscal year 2019 to reflect the change in revenue recognition criteria for consolidated Crown corporations. Other than the 2018 restated figures, the restatements in the prior years have not been audited.
• The figures up to 2017 have been restated in the fiscal year 2018 to reflect the impact of the change in methodology for the determination of the discount rate for unfunded pension benefits. Other than the 2017 restated figures, the restatements in the prior years have not been audited.

Consolidated Statement of Change in Net Debt—detailed

Notes:

• Under header SUB-SECTION, related to "Accounting changes and restatement", object "Asset retirement obligations" was added
• Under header SECTION, "Annual deficit" was modified to read "Annual operating deficit"
• Under header SECTION, object "Net remeasurement gains (losses)" was added
• Prior year comparatives have been restated to reflect the adoption of Public Sector Accounting Standard PS 3280 Asset Retirement Obligations. Years prior to 2022 figures have not been restated.
• The 2023 accumulated operating deficit at beginning of year has been adjusted to account for changes resulting from the introduction of the financial instrument suite of standards. Details can be found in Note 2 of Section 2 of Volume I of the Public Accounts of Canada 2013.
• The figures up to 2022 have been reclassified in the fiscal year 2023 to reflect the change in the financial instrument suite of standards. Other than the 2022 restated figures, the restatements in the prior years have not been audited.
• The figures up to 2018 have been restated in the fiscal year 2019 to reflect the change in revenue recognition criteria for consolidated Crown corporations. Other than the 2018 restated figures, the restatements in the prior years have not been audited.
• The figures up to 2017 have been restated in the fiscal year 2018 to reflect the impact of the change in methodology for the determination of the discount rate for unfunded pension benefits. Other than the 2017 restated figures, the restatements in the prior years have not been audited.

Consolidated Statement of Cash Flow—detailed

Notes:

• Under header SUB-SUB-SUB-SECTION, related to "Operating activities – Non-cash items", objects "Amortization of premiums and discounts on debt" was modified to read "Effective interest on debt"
• Under header SUB-SUB-SUB-SECTION related to "Operating activities – Non-cash items", objects "Net exchange gain (loss) on derivatives" was added
• Under header SUB-SUB-SUB-SECTION related to "Operating activities – Non-cash items", objects "Foreign exchange revaluation" was modified to read "Net exchange gain (loss) on foreign exchange accounts"
• Under header SUB-SUB-SECTION related to "Operating activities – Non-cash items", objects "Net change in foreign exchange accounts assets" was added
• Under header SUB-SUB-SUB-SECTION related to "Operating activities – Non-cash items", objects "Net change in foreign exchange accounts liabilities" was added
• Prior year comparatives have been restated to reflect the adoption of Public Sector Accounting Standard PS 3280 Asset Retirement Obligations. Years prior to 2022 figures have not been restated.
• The 2023 accumulated operating deficit at beginning of year has been adjusted to account for changes resulting from the introduction of the financial instrument suite of standards. Details can be found in Note 2 of Section 2 of Volume I of the Public Accounts of Canada 2013.
• The figures up to 2022 have been reclassified in the fiscal year 2023 to reflect the change in the financial instrument suite of standards. Other than the 2022 restated figures, the restatements in the prior years have not been audited.
• The figures up to 2018 have been restated in the fiscal year 2019 to reflect the change in revenue recognition criteria for consolidated Crown corporations. Other than the 2018 restated figures, the restatements in the prior years have not been audited.
• The figures up to 2017 have been restated in the fiscal year 2018 to reflect the impact of the change in methodology for the determination of the discount rate for unfunded pension benefits. Other than the 2017 restated figures, the restatements in the prior years have not been audited.

Consolidated Statement of Non-Budgetary Transactions and of Non-Financial Assets—detailed

Notes:

• Prior year comparatives have been restated to reflect the adoption of Public Sector Accounting Standard PS 3280 Asset Retirement Obligations. Years prior to 2022 figures have not been restated.
• The 2023 accumulated operating deficit at beginning of year has been adjusted to account for changes resulting from the introduction of the financial instrument suite of standards. Details can be found in Note 2 of Section 2 of Volume I of the Public Accounts of Canada 2013.
• The figures up to 2022 have been reclassified in the fiscal year 2023 to reflect the change in the financial instrument suite of standards. Other than the 2022 restated figures, the restatements in the prior years have not been audited.
• The figures up to 2018 have been restated in the fiscal year 2019 to reflect the change in revenue recognition criteria for consolidated Crown corporations. Other than the 2018 restated figures, the restatements in the prior years have not been audited.
• The figures up to 2017 have been restated in the fiscal year 2018 to reflect the impact of the change in methodology for the determination of the discount rate for unfunded pension benefits. Other than the 2017 restated figures, the restatements in the prior years have not been audited.

Consolidated Statement of Foreign Exchange, Unmatured Debt and Cash Transactions—detailed

Notes:

• Under header SUB-SUB-SECTION related to "Foreign exchange accounts Assets" section and "International Monetary Fund—Loans" Sub-Section, objects "Resilience and Sustainability Trust" was added
• The 2023 accumulated operating deficit at beginning of year has been adjusted to account for changes resulting from the introduction of the financial instrument suite of standards. Details can be found in Note 2 of Section 2 of volume 1 of the Public Accounts of Canada.
• The figures up to 2022 have been reclassified in the fiscal year 2023 to reflect the change in the financial instrument suite of standards. Other than the 2022 restated figures, the restatements in the prior years have not been audited.

2024 CSV data file

Consolidated Statement of Operations and Accumulated Deficit—detailed

Notes:

• Under header SUB-SUB-SECTION related to "Other revenues", object "Net foreign exchange revenues" was modified to read "Net foreign exchange revenues and return on investments"
• Under header SUB-SUB-SECTION related to "Other revenues", object "Other" was modified to read "Other program revenues"
• Under header SUB-SUB-SUB-SECTION related to "Program expenses-Transfer payments", object "Proceeds from the pollution pricing framework returned" was modified to read "Pollution pricing proceeds returned"

Consolidated Statement of Financial Position—detailed

Notes:

• Under header SUB-SUB-SECTION , related to "Financial assets" , object "International Monetary Fund—Poverty Reduction and Growth Trust" was added
• Under header SUB-SECTION related to "Non-financial assets", object "Prepaid expenses " was modified to read "Prepaid expenses and other"

Consolidated Statement of Change in Net Debt—detailed

Note: Under header SECTION_EN, object "Change due to prepaid expenses " was modified to read "Change due to prepaid expenses and other"

Consolidated Statement of Cash Flow—detailed

Notes:

• Under header SUB-SUB-SUB-SECTION related to "Operating activities", objects "Net losses on write-offs and write-down of inventory" was modified to read " Net losses on write-offs and write-down of inventory and prepaid expenses"
• Under header SUB-SUB-SUB-SECTION related to "Operating activities", objects "Net exchange gain (loss) on foreign exchange accounts " was modified to read " Net exchange gain on foreign exchange accounts and other foreign currency balances"
• Under header SUB-SUB-SECTION related to "Investing activities – Enterprise Crown corporations and other government business enterprises", objects "Purchases of other investments" was added.
• Under header SUB-SECTION related to "Investing activities", objects "Issuance of other loans, investments and advances" was modified to read "Issuance of other loans, investments and advances and foreign exchange accounts loans"
• Under header SUB-SECTION related to "Investing activities", objects "Repayment of other loans, investments and advances" was modified to read "Repayment of other loans, investments and foreign exchange accounts loans"
• Under header SUB-SECTION related to "Investing activities", objects "Issuance of advances to the Exchange Fund Account" was added
• Under header SUB-SECTION related to "Investing activities", objects "Repayment of advances to the Exchange Fund Account" was added
• Under header SUB-SECTION related to "Investing activities", objects "Receipt of Canadian currency under swap contracts" was added
• Under header SUB-SECTION related to "Investing activities", objects "Payment of Canadian currency under swap contracts" was added
• Under header SUB-SECTION related to "Investing activities", objects "Receipt of foreign currency under swap contracts" was added
• Under header SUB-SECTION related to "Investing activities", objects "Payment of foreign currency under swap contracts" was added

Consolidated Statement of Non-Budgetary Transactions and of Non-Financial Assets—detailed

Notes:

• Under header SUB-SUB-SUB-SECTION related to "Loans, investments and advances", objects "Canada Mortgage Bonds" was added
• Under header SUB-SECTION related to "Other transactions", objects "Derivative assets" was added
• Under header SUB-SECTION related to "Other transactions", objects "Derivative liabilities" was added

Consolidated Statement of Foreign Exchange, Unmatured Debt and Cash Transactions—detailed

Notes:

• Under header SUB-SECTION related to "Foreign exchange accounts Assets", objects "International Monetary Fund—Poverty Reduction and Growth Trust" was added
• Prior year comparatives have been restated for the change in accounting policy for classifying certain cash flows of the foreign exchange accounts and cross-currency swaps. Years prior to 2023 figures have not been restated. Details can be found in Note 2 of Section 2 of volume 1 of the Public Accounts of Canada.
• Years prior to 2022 figures have not been restated following the adoption of Public Sector Accounting Standard PS 3280 Asset Retirement Obligations in 2023
• The 2023 accumulated operating deficit at beginning of year has been adjusted to account for changes resulting from the introduction of the financial instrument suite of standards in 2023
• The figures up to 2022 have been reclassified in the fiscal year 2023 to reflect the change in the financial instrument suite of standards. Other than the 2022 restated figures, the restatements in the prior years have not been audited
• The figures up to 2018 have been restated in the fiscal year 2019 to reflect the change in revenue recognition criteria for consolidated Crown corporations. Other than the 2018 restated figures, the restatements in the prior years have not been audited
• The figures up to 2017 have been restated in the fiscal year 2018 to reflect the impact of the change in methodology for the determination of the discount rate for unfunded pension benefits. Other than the 2017 restated figures, the restatements in the prior years have not been audited

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