Audited Financial Statements - Agency Activities
Notes to the Financial Statements - Agency Activities
3. Parliamentary appropriations
The Agency receives most of its funding through annual Parliamentary appropriations. Items recognized in the Statement of Operations and the Statement of Financial Position in one year may be funded through Parliamentary appropriations in prior, current, or future years. Accordingly, the Agency has different net results of operations for the year on a government funding basis than on an accrual accounting basis. These differences are reconciled below.
(a) Reconciliation of Parliamentary appropriations provided and used:
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(in thousands of dollars)
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Parliamentary appropriations -- provided:
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Vote 1- CRA operating expenditures
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Statutory contributions to employee benefits plans
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Amounts available for spending per section 60(2) of the CRA Act
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Spending of proceeds from disposal of surplus Crown assets
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Total Parliamentary appropriations used
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[Footnote 1] Starting in 2006-2007, payments to the Province of Quebec in respect of the joint administration costs of Federal and Provincial sales taxes, previously displayed as Vote 5 - Contributions, are now included in Vote 1 - Program expenditures.
[Footnote 2] In accordance with the division of activities for financial reporting purposes outlined in
Note 2, the ex-gratia payments for Relief for Heating Expense, which were authorized through Vote 1 - CRA (Operating expenditures), as well as the payments for Children’s Special Allowance and Energy Cost Benefit, are reported as federal administered expenses on the Statement of Administered Expenses and Recoveries of the Agency’s Administered Activities financial statements.
[Footnote 3] Payments to private collection agencies pursuant to Section 17.1 of the
Financial Administration Act as a result of the transfer of the National Collection Services from HRSDC.
[Footnote 4] Pursuant to section 60(1) of the
CRA Act, the balance of money appropriated by Parliament for the use of the Agency that remains unexpended at the end of the fiscal year lapses at the end of the following fiscal year.
(b) Reconciliation of net cost of operations to total Parliamentary appropriations used:
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(in thousands of dollars)
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Expenses not requiring use of current year appropriations:
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Amortization of capital assets
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Adjustment to prior years’ accruals
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Loss on disposal/write-off of capital assets
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Services received without charge from other government agencies and departments ( Note 11)
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Asset acquisitions funded by current year appropriations:
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Net changes in future funding requirements:
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Employee severance benefits
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Vacation pay and compensatory leave
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Non-tax revenue available for spending
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Non-tax revenue not available for spending
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Total Parliamentary appropriations used
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(c) Reconciliation of net cash provided by the Government of Canada to Parliamentary appropriations used:
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(in thousands of dollars)
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Net cash provided by Government of Canada
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Non-tax revenue available for spending
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Non-tax revenue not available for spending
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Net cash provided not affecting appropriations in the current year:
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Net changes in accounts payable, accrued liabilities, accrued salaries and other liabilities
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Net changes in cash and accounts receivable
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Total Parliamentary appropriations used
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- Date modified:
- 2007-11-01
