Supporting Documentation: Accounts payable and accrued liabilities as per the Public Accounts of Canada

Note: Amounts are presented in dollars.

On this page

• General notes
• 2010, 2014, 2017 and 2023 data
• 2008-2016 data files
• 2009 data
• 2010 data
• 2014 data
• 2017 data
• 2023 data

General notes

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

• 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
• SUB-SUB-SECTION was renamed to Section-lvl3_niv3_eng
• SOUS-SOUS-SECTION was renamed to Section-lvl3_niv3_fra
• MINE was renamed to Min-portfolio_Portefeuille-min_eng
• MINF was renamed to Min-portfolio_Portefeuille-min_fra
• DEPT_EN_DESC was renamed to Dept-name_Nom-min_eng
• DEPT_FR_DESC was renamed to Dept-name_Nom-min_fra
• Entity was renamed to Entity_Entite_eng
• Entité was renamed to Entity_Entite_fra
• ACCOUNT was renamed to Account_Compte_eng
• COMPTE was renamed to Account_Compte_fra
• TYPE_EN was renamed to Type-detail_eng
• TYPE_FR was renamed to Type-detail_fra
• SUB-TYPE was renamed to Type-detail2_eng
• SOUS-TYPE was renamed to Type-detail2_fra

2010, 2014, 2017 and 2023 data

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

2008-2016 data

Note:
Under header Section-lvl2_niv2_eng, additional information on the consolidated Crown corporations and other entities is provided in Section 4 of this volume for element “Consolidation adjustment”.

2009 data

Note:
Under header Section-lvl2_niv2_eng, element “Accounts payable and accrued liabilities” was modified to read “Other accounts payable and accrued liabilities“.

2010 data

Note:
Under header Section-lvl2_niv2_eng, element “Tax payables” was modified to read “Taxes payable“.

2014 data

Notes:

• Under header Section-lvl2_niv2_eng, certain comparative figures have been reclassified to conform to the current year's presentation for element “Other accounts payable and accrued liabilities”.
• Under header Section-lvl2_niv2_eng, element “Taxes payable” was modified to read “Amounts payable to taxpayers“.

2017 data

Note:
Under header Section-lvl2_niv2_eng for element “Consolidation adjustment”: Additional information on the consolidated Crown corporations and other entities is provided in Section 4 of this volume. Deferred revenues of consolidated Crown corporations and other entities, previously included in this table, are now presented in Table 5.5 (Note: Table 5-5 data is contained in the rr-dr.csv file).

2023 data

Notes:

• Starting for fiscal year 2022/2023, Table 5.9 (previously included in the ccp-apal.csv data file) which used to include data on Interest and matured debt was removed and replaced with a new Table 5.9 (now included in the pe-el.csv data file) which presents data pertaining to Asset retirement obligations.
• Starting for fiscal year 2022/2023, within the pe-el.csv data file, the row containing the element “Asset retirement obligations” (under the heading Section-lvl1_niv1_eng) has been expanded to include individual amounts for each entity.

Related Links

• Previous years: Public Accounts of Canada
• Current year: Public Accounts of Canada
• Open Government Portal