Supporting Documentation: Aging of taxes receivable and other accounts receivable as per the Public Accounts of Canada

General Notes

As of the 2025 release, the following columns were renamed to improve readability and bilingualism:

CATEGORY was renamed to Category_Categorie_eng
CATÉGORIE was renamed to Category_Categorie_fra
SECTION_EN was renamed to Section-lvl1_niv1_eng
SECTION_FR was renamed to Section-lvl1_niv1_fra
SUB-SECTION was renamed to Section-lvl2_niv2_eng
SOUS-SECTION was renamed to Section-lvl2_niv2_fra

2008/2009 to 2024/2025

Note: The blank cells in the dataset are due to the fact that an account has been closed or that the legal name of a Ministry has changed.

2015/2016

Note: Under "Other accounts receivable", a new account named "Cash collateral pledged to counterparties" has been created.

2016/2017

Notes:

Under "Other accounts receivable", the section named "0-30 days" was divided to create the two new sections "Not past due" and "1-30 days".
Under "Other accounts receivable", the amounts of accounts receivable for the consolidated Crown corporations and other entities were integrated with the amounts of accounts receivable of the Departments. For that reason "Accounts receivable of consolidated Crown corporations and other entities" has been changed for "Consolidation adjustment".

2019/2020

Notes:

Under "Taxes receivable", the section named "1 to 2 years" was named "1-2 years" from 2008/2009 to 2018/2019.
Under "Taxes receivable", the section named "2 to 3 years" was named "2-3 years" from 2008/2009 to 2018/2019.
Under "Taxes receivable", the section named "3 to 4 years" was named "3-4 years" from 2008/2009 to 2018/2019.
Under "Taxes receivable", the section named "4 to 5 years" was named "4-5 years" from 2008/2009 to 2018/2019.
Under "Other accounts receivable", the section named "1 to 30 days" was named "1-30 days" from 2016/2017 to 2018/2019.
Under "Other accounts receivable", the section named "31 to 60 days" was named "31-60 days" from 2008/2009 to 2018/2019.
Under "Other accounts receivable", the section named "61 to 90 days" was named "61-90 days" from 2008/2009 to 2018/2019.
Under "Other accounts receivable", the section named "91 to 365 days" was named "91-365 days" from 2008/2009 to 2018/2019.

2021/2022

Note: Certain comparative figures have been reclassified to conform to the current year’s presentation.

2022/2023

Note: Starting in 2022/2023, information on the aging of other accounts receivable is no longer presented in section 7 of the Public Accounts of Canada.

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