Supporting Documentation: Cash and accounts receivable as per the Public Accounts of Canada

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2008/2009 to 2020/2021

Note: The blank cells in the dataset are due to the fact that no transactions related to the type of operating activity in question was recorded and presented in the Public Accounts of Canada.

2008/2009

Notes:

  1. Under the header "Category", for the element "Foreign Currencies", the balances denominated in foreign currencies (United Kingdom pounds sterling, United States dollars and Euros) have been translated into Canadian dollar equivalents.
  2. Under the header "Category", the element "Special deposits" represent the balances in the hands of financial institutions for the purchase or redemption of Government securities, for the payment of interest and for the reimbursement of GST refund payments issued by the "ministère du Revenu du Québec" on behalf of the government.
  3. Under the header "Category", the element "Other cash-Consolidated Crown corporations and other entities" represent funds that are not public moneys to the credit of the Receiver General for Canada but that are for the exclusive use of consolidated Crown corporations and other entities.
  4. Under the header "Category", the element "Outstanding cheques" represent the account used to record cheques and Employment Insurance warrants issued in Canadian dollars, and outstanding. Cheques outstanding for 10 years are transferred to non-tax revenues. During the year, an amount of $30,130,605 was transferred to non-tax revenues. Cheques in foreign currencies are credited to the Government's cash account at the time of issue.
  5. Under the header "Category", the element "Imprest account cheques" represent the account used to record Imprest account cheques issued and unpaid at March 31, with the exception of those outstanding for 10 years or more (which have been transferred to non-tax revenues).
  6. Under the header "Cash and accounts receivable Sub-Type", the element "Other receivables" represent the financial claims owed to the Government and arising from other revenues.
  7. Certain comparative figures have been reclassified to reflect the current year's presentation.

2009/2010

Notes:

  1. Under the header "Cash and accounts receivable Type", element "Tax receivables" was modified to read "Taxes receivable".
  2. Under the header "Cash and accounts receivable Sub-Type", element "Income tax receivables" was modified to read "Income taxes receivable".
  3. Under the header "Cash and accounts receivable Sub-Type", element "Goods and services tax receivables" was modified to read "Goods and services taxes receivable".
  4. Under the header "Section", element "Gross tax receivables" was modified to read "Gross taxes receivable".
  5. Under the header "Category", for the element "Foreign Currencies", the balances denominated in foreign currencies (United Kingdom pounds sterling, United States dollars and Euros) have been translated into Canadian dollar equivalents and include cash in bank and outstanding cheques.
  6. Under the header "Category", the element "Special deposits" represent the balances in the hands of financial institutions for the reimbursement of GST refund payments issued by the "ministère du Revenu du Québec" on behalf of the government.
  7. Under the header "Category", the element "Other cash-Consolidated Crown corporations and other entities" represent funds that are not public moneys to the credit of the Receiver General for Canada but that are for the exclusive use of consolidated Crown corporations and other entities.
  8. Under the header "Category", the element "Outstanding cheques" represent the account used to record cheques and Employment Insurance warrants issued in Canadian dollars, and outstanding. Cheques outstanding for 10 years are transferred to non-tax revenues. During the year, an amount of $33,703,294 was transferred to non-tax revenues. Cheques in foreign currencies are credited to the Government's cash account at the time of issue.
  9. Under the header "Category", the element "Imprest account cheques" represent the account used to record Imprest account cheques issued and unpaid at March 31, with the exception of those outstanding for 10 years or more (which have been transferred to non-tax revenues).
  10. Under the header "Cash and accounts receivable Sub-Type", the element "Other receivables" represent the financial claims owed to the Government and arising from other revenues.

2010/2011

Notes:

  1. Under the header "Category", for the element "Foreign Currencies", the balances denominated in foreign currencies (United Kingdom pounds sterling, United States dollars and Euros) have been translated into Canadian dollar equivalents and include cash in bank, outstanding cheques and warrants.
  2. Under the header "Category", the element "Special deposits" represent the balances in the hands of financial institutions for the reimbursement of GST refund payments issued by the Ministère du Revenu du Québec on behalf of the government.
  3. Under the header "Category", the element "Other cash-Consolidated Crown corporations and other entities" represent funds that are not public moneys to the credit of the Receiver General for Canada but that are for the exclusive use of consolidated Crown corporations and other entities.
  4. Under the header "Category", the element "Outstanding cheques" represent the account used to record cheques and Employment Insurance warrants issued in Canadian dollars, and outstanding. Cheques outstanding for 10 years are transferred to other revenues. During the year, an amount of $61,982,669 was transferred to other revenues. Cheques in foreign currencies are credited to the Government's cash account at the time of issue.
  5. Under the header "Category", the element "Imprest account cheques" represent the account used to record Imprest account cheques issued and unpaid at March 31, with the exception of those outstanding for 10 years or more (which have been transferred to other revenues).
  6. Under the header "Cash and accounts receivable Sub-Type", the element "Other receivables" represent the financial claims owed to the Government and arising from other revenues.

2011/2012

Notes:

  1. Under the header "Category", the element "Canadian Currency" includes an amount of $4,000,000,000 with respect to the Prudential Liquidity Fund.
  2. Under the header "Category", for the element "Foreign Currencies", the balances denominated in US dollars include cash and cash equivalents which have been translated into Canadian dollars at March 31.
  3. Under the header "Category", the element "Special deposits" represent the balances in the hands of financial institutions for the reimbursement of GST refund payments issued by the Ministère du Revenu du Québec on behalf of the government.
  4. Under the header "Category", the element "Other cash-Consolidated Crown corporations and other entities" represent funds that are not public moneys to the credit of the Receiver General for Canada but that are for the exclusive use of consolidated Crown corporations and other entities.
  5. Under the header "Category", the element "Outstanding cheques" represent the account used to record Receiver General cheques issued in Canadian dollars, and outstanding. Cheques outstanding for 10 years are transferred to other revenues. During the year, an amount of $40,937,561 was transferred to other revenues. Cheques in foreign currencies are credited to the Government's cash account at the time of issue.
  6. Under the header "Category", the element "Imprest account cheques" represent the account used to record Imprest account cheques issued and unpaid at March 31, with the exception of those outstanding for 10 years or more (which have been transferred to other revenues).
  7. Under the header "Cash and accounts receivable Sub-Type", the element "Other receivables" represent the financial claims owed to the Government and arising from other revenues.

2012/2013

Notes:

  1. Under the header "Category", the element "Canadian Currency" includes an amount of $15,000,000,000 with respect to the Prudential Liquidity Fund.
  2. Under the header "Category", for the element "Foreign Currencies", the balances denominated in US dollars include cash and cash equivalents which have been translated into Canadian dollars at March 31.
  3. Under the header "Category", the element "Special deposits" represent the balances in the hands of financial institutions for the reimbursement of GST refund payments issued by the Ministère du Revenu du Québec on behalf of the government.
  4. Under the header "Category", the element "Other cash-Consolidated Crown corporations and other entities" represent funds that are not public moneys to the credit of the Receiver General for Canada but that are for the exclusive use of consolidated Crown corporations and other entities.
  5. Under the header "Category", the element "Outstanding cheques" represent the account used to record Receiver General cheques issued in Canadian dollars, and outstanding. Cheques outstanding for 10 years are transferred to other revenues. During the year, an amount of $39,797,073 was transferred to other revenues. Cheques in foreign currencies are credited to the Government's cash account at the time of issue.
  6. Under the header "Category", the element "Imprest account cheques" represent the account used to record Imprest account cheques issued and unpaid at March 31, with the exception of those outstanding for 10 years or more (which have been transferred to other revenues).
  7. Under the header "Cash and accounts receivable Sub-Type", the element "Other receivables" represent the financial claims owed to the Government and arising from other revenues.

2013/2014

Notes:

  1. Under the header "Category", the element "Canadian Currency" includes an amount of $20,000,000,000 with respect to the Prudential Liquidity Fund.
  2. Under the header "Category", for the element "Foreign Currencies", the balances denominated in US dollars include cash and cash equivalents which have been translated into Canadian dollars at March 31.
  3. Under the header "Category", the element "Special deposits" represent the balances in the hands of financial institutions for the reimbursement of GST refund payments issued by the Ministère du Revenu du Québec on behalf of the government.
  4. Under the header "Category", the element "Other cash-Consolidated Crown corporations and other entities" represent funds that are not public moneys to the credit of the Receiver General for Canada but that are for the exclusive use of consolidated Crown corporations and other entities.
  5. Under the header "Category", the element "Outstanding cheques" represent the account used to record Receiver General cheques issued in Canadian dollars, and outstanding. Cheques outstanding for 10 years are transferred to other revenues. During the year, an amount of $40,335,371 was transferred to other revenues. Cheques in foreign currencies are credited to the Government's cash account at the time of issue.
  6. Under the header "Category", the element "Imprest account cheques" represent the account used to record Imprest account cheques issued and unpaid at March 31, with the exception of those outstanding for 10 years or more (which have been transferred to other revenues).
  7. Under the header "Cash and accounts receivable Sub-Type", the element "Other receivables" represent the financial claims owed to the Government and arising from other revenues.

2014/2015

Notes:

  1. Under the header "Category", the element "Canadian Currency" includes an amount of $20,000,000,000 with respect to the Prudential Liquidity Fund.
  2. Under the header "Category", for the element "Foreign Currencies", the balances denominated in US dollars include cash and cash equivalents which have been translated into Canadian dollars at March 31.
  3. Under the header "Category", the element "Special deposits" represent the balances in the hands of financial institutions for the reimbursement of GST refund payments issued by the Ministère du Revenu du Québec on behalf of the government.
  4. Under the header "Category", the element "Other cash-Consolidated Crown corporations and other entities" represent funds that are not public moneys to the credit of the Receiver General for Canada but that are for the exclusive use of consolidated Crown corporations and other entities.
  5. Under the header "Category", the element "Outstanding cheques" represent the account used to record Receiver General cheques issued in Canadian dollars, and outstanding. Cheques outstanding for 10 years are transferred to other revenues. During the year, an amount of $39,985,026 was transferred to other revenues. Cheques in foreign currencies are credited to the Government's cash account at the time of issue.
  6. Under the header "Category", the element "Imprest account cheques" represent the account used to record Imprest account cheques issued and unpaid at March 31, with the exception of those outstanding for 10 years or more (which have been transferred to other revenues).
  7. Under the header "Cash and accounts receivable Sub-Type", the element "Other receivables" represent the financial claims owed to the Government and arising from other revenues.

2015/2016

Notes:

  1. Under the header "Category", the element "Canadian Currency" includes an amount of $20,000,000,000 with respect to the Prudential Liquidity Fund.
  2. Under the header "Category", for the element "Foreign Currencies", the balances denominated in US dollars include cash and cash equivalents which have been translated into Canadian dollars at March 31.
  3. Under the header "Category", the element "Special deposits" represent the balances in the hands of financial institutions for the reimbursement of GST refund payments issued by the Ministère du Revenu du Québec on behalf of the government.
  4. Under the header "Category", the element "Other cash-Consolidated Crown corporations and other entities" represent funds that are not public moneys to the credit of the Receiver General for Canada but that are for the exclusive use of consolidated Crown corporations and other entities.
  5. Under the header "Category", the element "Outstanding cheques" represent the account used to record Receiver General cheques issued in Canadian dollars, and outstanding. Cheques outstanding for 10 years are transferred to other revenues. During the year, an amount of $46,274,963 was transferred to other revenues. Cheques in foreign currencies are credited to the Government's cash account at the time of issue.
  6. Under the header "Category", the element "Imprest account cheques" represent the account used to record Imprest account cheques issued and unpaid at March 31, with the exception of those outstanding for 10 years or more (which have been transferred to other revenues).
  7. Under the header "Cash and accounts receivable Sub-Type", the element "Other receivables" represent the financial claims owed to the Government and arising from other revenues.
  8. Under the header "Cash and accounts receivable Sub-Type", a new element named "Cash collateral pledged to counterparties" has been created. That element represents collateral support under International Swaps and Derivatives Association (ISDA) master agreements in respect of outstanding cross-currency swap arrangements.

2016/2017

Notes:

  1. Under the header "Category", the element "Canadian Currency" includes an amount of $20,000,000,000 with respect to the Prudential Liquidity Fund.
  2. Under the header "Category", for the element "Foreign Currencies", the balances denominated in US dollars include cash and cash equivalents which have been translated into Canadian dollars at March 31.
  3. Under the header "Category", the element "Special deposits" represent the balances in the hands of financial institutions for the reimbursement of GST refund payments issued by the Ministère du Revenu du Québec on behalf of the government.
  4. Under the header "Category", the element "Other cash-Consolidated Crown corporations and other entities" represent funds that are not public moneys to the credit of the Receiver General for Canada but that are for the exclusive use of consolidated Crown corporations and other entities.
  5. Under the header "Category", the element "Outstanding cheques" represent the account used to record Receiver General cheques issued in Canadian dollars, and outstanding. Cheques outstanding for 10 years are transferred to other revenues. During the year, an amount of $59,396,815 was transferred to other revenues. Cheques in foreign currencies are credited to the Government's cash account at the time of issue.
  6. Under the header "Category", the element "Imprest account cheques" represent the account used to record Imprest account cheques issued and unpaid at March 31, with the exception of those outstanding for 10 years or more (which have been transferred to other revenues).
  7. Under the header "Cash and accounts receivable Sub-Type", the element "Other receivables" represent the financial claims owed to the Government and arising from other revenues.
  8. Under the header "Cash and accounts receivable Sub-Type", the element "Cash collateral pledged to counterparties" represents collateral support under International Swaps and Derivatives Association (ISDA) master agreements in respect of outstanding cross-currency swap arrangements.
  9. Certain comparative figures have been reclassified to conform to the current year's presentation. Details on the reclassification are provided in Note 2, Section 2 of volume 1.

2017/2018

Notes:

  1. Under the header "Category", the element "Canadian Currency" includes an amount of $20,000,000,000 with respect to the Prudential Liquidity Fund.
  2. Under the header "Category", for the element "Foreign Currencies", the balances denominated in US dollars include cash and cash equivalents which have been translated into Canadian dollars at March 31.
  3. Under the header "Category", the element "Special deposits" represent the balances in the hands of financial institutions for the reimbursement of GST refund payments issued by the Ministère du Revenu du Québec on behalf of the government.
  4. Under the header "Category", the element "Other cash-Consolidated Crown corporations and other entities" represent funds that are not public moneys to the credit of the Receiver General for Canada but that are for the exclusive use of consolidated Crown corporations and other entities.
  5. Under the header "Category", the element "Outstanding cheques" represent the account used to record Receiver General cheques issued in Canadian dollars, and outstanding. Cheques outstanding for 10 years are transferred to other revenues. During the year, an amount of $57,457,192 was transferred to other revenues. Cheques in foreign currencies are credited to the Government's cash account at the time of issue.
  6. Under the header "Category", the element "Imprest account cheques" represent the account used to record Imprest account cheques issued and unpaid at March 31, with the exception of those outstanding for 10 years or more (which have been transferred to other revenues).
  7. Under the header "Cash and accounts receivable Sub-Type", the element "Cash collateral pledged to counterparties" represents collateral support under International Swaps and Derivatives Association (ISDA) master agreements in respect of outstanding cross-currency swap arrangements.

2018/2019

Notes:

  1. Under the header "Category", the element "Canadian Currency" includes an amount of $20,000,000,000 with respect to the Prudential Liquidity Fund.
  2. Under the header "Category", for the element "Foreign Currencies", the balances denominated in US dollars include cash and cash equivalents which have been translated into Canadian dollars at March 31.
  3. Under the header "Category", the element "Special deposits" represent the balances in the hands of financial institutions for the reimbursement of GST refund payments issued by the Ministère du Revenu du Québec on behalf of the government.
  4. Under the header "Category", the element "Other cash-Consolidated Crown corporations and other entities" represent funds that are not public moneys to the credit of the Receiver General for Canada but that are for the exclusive use of consolidated Crown corporations and other entities.
  5. Under the header "Category", the element "Outstanding cheques" represent the account used to record Receiver General cheques issued in Canadian dollars, and outstanding. Cheques outstanding for 10 years are transferred to other revenues. During the year, an amount of $65,086,396 was transferred to other revenues. Cheques in foreign currencies are credited to the Government's cash account at the time of issue.
  6. Under the header "Category", the element "Imprest account cheques" represent the account used to record Imprest account cheques issued and unpaid at March 31, with the exception of those outstanding for 10 years or more (which have been transferred to other revenues).
  7. Certain comparative figures have been restated. Details on the restatement can be found in Note 2 of Section 2 of volume 1.
  8. Under the header “Sub-category”, the element "Cash collateral pledged to counterparties" represents collateral support under International Swaps and Derivatives Association (ISDA) master agreements in respect of outstanding cross-currency swap arrangements.

2019/2020

Notes:

  1. Under the header "Category", the element "Canadian Currency" includes an amount of $20,000,000,000 with respect to the Prudential Liquidity Fund.
  2. Under the header "Category", for the element "Foreign Currencies", the balances denominated in US dollars include cash and cash equivalents which have been translated into Canadian dollars at March 31.
  3. Under the header "Category", the element "Special deposits" represent the balances in the hands of financial institutions for the reimbursement of GST refund payments issued by the Ministère du Revenu du Québec on behalf of the government.
  4. Under the header "Category", the element "Other cash-Consolidated Crown corporations and other entities" represent funds that are not public moneys to the credit of the Receiver General for Canada but that are for the exclusive use of consolidated Crown corporations and other entities.
  5. Under the header "Category", the element "Outstanding cheques" represent the account used to record Receiver General cheques issued in Canadian dollars, and outstanding. Cheques outstanding for 10 years are transferred to other revenues. During the year, an amount of $70,300,062 was transferred to other revenues. Cheques in foreign currencies are credited to the Government's cash account at the time of issue.
  6. Under the header "Category", the element "Imprest account cheques" represent the account used to record Imprest account cheques issued and unpaid at March 31, with the exception of those outstanding for 10 years or more (which have been transferred to other revenues).
  7. Under the header “Sub-category”, the element "Cash collateral pledged to counterparties" represents collateral support under International Swaps and Derivatives Association (ISDA) master agreements in respect of outstanding cross-currency swap arrangements.

2020/2021

Notes:

  1. Under the header "Category", the element "Canadian Currency" includes an amount of $20,000,000,000 with respect to the Prudential Liquidity Fund.
  2. Under the header "Category", for the element "Foreign Currencies", the balances denominated in US dollars include cash and cash equivalents which have been translated into Canadian dollars at March 31.
  3. Under the header "Category", the element "Special deposits" represent the balances in the hands of financial institutions for the reimbursement of GST refund payments issued by the Ministère du Revenu du Québec on behalf of the government.
  4. Under the header "Category", the element "Other cash-Consolidated Crown corporations and other entities" represent funds that are not public moneys to the credit of the Receiver General for Canada but that are for the exclusive use of consolidated Crown corporations and other entities.
  5. Under the header "Category", the element "Outstanding cheques" represent the account used to record Receiver General cheques issued in Canadian dollars, and outstanding. Cheques outstanding for 10 years are transferred to other revenues. During the year, an amount of $70,399,552 was transferred to other revenues. Cheques in foreign currencies are credited to the Government's cash account at the time of issue.
  6. Under the header "Category", the element "Imprest account cheques" represent the account used to record Imprest account cheques issued and unpaid at March 31, with the exception of those outstanding for 10 years or more (which have been transferred to other revenues).
  7. Under the header “Sub-category”, the element "Cash collateral pledged to counterparties" represents collateral support under International Swaps and Derivatives Association (ISDA) master agreements in respect of outstanding cross-currency swap arrangements.

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