Supporting Documentation: Cash and accounts receivable; Cash, Tax receivables & Other Accounts Receivable as at March 31 as per the Public Accounts of Canada

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General Notes

2008/2009 - 2023/2024

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

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

2016/2017

Note: 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.

2018/2019

Note: Certain comparative figures have been restated. Details on the restatement can be found in Note 2 of Section 2 of volume 1.

2021/2022

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

2022/2023

Note: Certain comparative figures have been reclassified with a FSCL_YR value of "2021/2022-COMP" to conform to the current year’s presentation.

Category: "Canadian Currency"

Note: Under the header CATEGORY, the element "Canadian Currency" includes the amount specified below, with respect to the Prudential Liquidity Fund.

Category: "Foreign Currencies"

2008/2009 - 2018/2019

Note: Under the header CATEGORY, the element "Foreign Currencies" was named "Currencies" in the Public Accounts of Canada from 2008/2009 to 2018/2019.

2008/2009

Note: 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.

2009/2010

Note: 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.

2010/2011

Note: 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.

2011/2012 - 2023/2024

Note: 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.

Category: "Special deposits"

2008/2009

Note: 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.

2009/2010 - 2023/2024

Note: 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.

Category: "Other cash-Consolidated Crown corporations and other entities"

2008/2009 - 2023/2024

Note: 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.

Category: "Outstanding cheques"

2008/2009 - 2009/2010

Note: 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, the amount specified below was transferred to non-tax revenues. Cheques in foreign currencies are credited to the Government's cash account at the time of issue.

2010/2011

Note: 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, the 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.

2011/2012 - 2023/2024

Note: 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, the amount specified below was transferred to other revenues. Cheques in foreign currencies are credited to the Government's cash account at the time of issue.

2022/2023

Note: Under the header "CATEGORY", for the element "Outstanding cheques", the numbers for fiscal years 2020/2021 and 2021/2022 were changed from positive to negative to correct errors done in previous fiscal years and to properly reflect what was published in these fiscal years.

Category: "Imprest account cheques"

2008/2009 - 2009/2010

Note: 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).

2010/2011 - 2023/2024

Note: 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).

2022/2023

Note: Under the header CATEGORY, for the element "Imprest account cheques", the numbers for fiscal year 2020/2021 were changed from negative to positive, and for fiscal year 2021/2022 from positive to negative, to correct errors done in previous fiscal years and to properly reflect what was published in these fiscal years.

Cash and accounts receivable Type: "Taxes receivable"

2009/2010

Note: Under the header CASH_AND_ACCOUNTS_RECEIVABLE_TYPE, element "Tax receivables" was modified to read "Taxes receivable".

Cash and accounts receivable Sub-Type: "Income taxes receivable"

2009/2010

Note: Under the header CASH_AND_ACCOUNTS_RECEIVABLE_SUB_TYPE, element "Income tax receivables" was modified to read "Income taxes receivable".

Cash and accounts receivable Sub-Type: "Goods and services taxes receivable"

2009/2010

Note: Under the header CASH_AND_ACCOUNTS_RECEIVABLE_SUB_TYPE, element "Goods and services tax receivables" was modified to read "Goods and services taxes receivable".

Cash and accounts receivable Sub-Type: "Other receivables"

2008/2009 - 2016/2017

Note: 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.

2022/2023

Note: Under the header CASH_AND_ACCOUNTS_RECEIVABLE_SUB_TYPE, the element "Other receivables" has been separated in order to present "COVID-19 benefit overpayments" separately.

Cash and accounts receivable Sub-Type: "Cash collateral pledged to counterparties"

2015/2016

Note: 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 - 2023/2024

Note: 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.

Cash and accounts receivable Sub-Type: "Consolidation adjustment"

2022/2023

Notes:

Section: "Gross taxes receivable"

2009/2010

Note: Under the header SECTION_EN, element "Gross tax receivables" was modified to read "Gross taxes receivable".

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