General ledger coding
This section contains policy, procedures and guidance used by IRCC staff. It is posted on the department’s website as a courtesy to stakeholders.
General Ledger coding for cost recovery revenue
In Canada, Citizenship and Immigration services have been assigned General Ledger (G/L) codes according to Business Lines.
At visa offices abroad, the revenue is coded to the Department of Foreign Affairs, Trade and Development (DFATD)’s General Ledger (G/L) accounts. The DFATD transfers the revenue information to CIC’s G/L codes in the IFMS system on a monthly basis.
Services within a grouped business line all have the same fee. Revenue collected for the services within a Business Line are deposited using the same financial code.
With the introduction of the IRPA, a number of transitional rules were created to ensure the correct reporting of cost recovery items that bridge the old and new Regulations. The coding for these transitional items is given below.
This table shows the current fees and financial codes used in Canada and in visa offices abroad for new applications under the IRPA.
| Business Line | Fee | General Ledger Code | |
|---|---|---|---|
| In Canada (CIC) |
Overseas (DFATD) |
||
| Right of Citizenship Fee | $100 | 45090 | 21928 |
| Refund of Right of Citizenship Fee (payment received in current year) | 45005 | N/A | |
| Refund rights of citizenship (previous years) | 45006 | To be created | |
| Grant of Citizenship | $530 | 45095 | 21929 |
| Resumption of Citizenship | $530 | 45095 | 21929 |
| Renunciation of Citizenship | $100 | 45095 | 21929 |
| Citizenship Status Document Proof of Citizenship Search for Record of Citizenship |
$75 | 45100 | 21930 |
| Right of Permanent Residence Fee (RPRF) | $490 | 44075 | 21937 |
| Refund of RPRF (current year) | 45010 | 21918 | |
| Refund of previous year ROLF or RPRF (previous year payment refunded in the current year) | 45011 | 21920/ 21945 |
|
| Remission – RPRF-Dependent child (current year) | 45012 | 21941 | |
| RPRF reduction/remission paid in previous years | 45016 | 24007 | |
| Business Line | Fee | General Ledger Code | |
|---|---|---|---|
| In Canada (CIC) |
Overseas (DFATD) |
||
| Sponsorship Application | $75 | 44105 | N/A |
| Family Class: Principal applicant | $475 | 44110 | N/A |
| Family Class: Principal applicant; dependent child of the sponsor; orphan or child to be adopted. | $75 | 44115 | N/A |
| Family Class: Dependent children under 19 years of age (not a spouse or common-law partner); orphan or child to be adopted Please note that for a principal applicant who is a dependent child, this would be an H and C application and the fees would be $550. |
$150 | 44125 | N/A |
| Family Class: Spouse, common law partner, dependent child 19 years of age or older or under 19 and not a spouse or common law partner. | $550 | 44120 | N/A |
| Business Line | Fee | General Ledger Code | |
|---|---|---|---|
| In Canada (CIC) |
Overseas (DFATD) |
||
| Skilled Workers: Principal applicant; spouse; common-law partner; dependent children 19 years of age or older (includes dependent children under 19 if spouse or common-law partner). | $550 | 44155 Used only by NHQ Revenue Accounting to transfer revenue from DFATD | 21931 |
| Skilled Workers: Dependent children under 19 years of age (not a spouse or common-law partner) | $150 | 44160 Used only by NHQ Revenue Accounting to transfer revenue from DFATD | 21932 |
| Business Line | Fee | General Ledger Code | |
|---|---|---|---|
| In Canada (CIC) |
Overseas (DFATD) |
||
| All Other Classes: Principal applicant; spouse; common law partner; dependent children 19 years of age or older (includes dependent children under 19 if spouse or common-law partner). | $550 | 44170 | 21934 |
| All Other Classes: Dependent children under 19 years of age (not a spouse or common-law partner) | $150 | 44175 | 21935 |
| Business Immigrant under IRPA | $1,050 | 44165 Used only by NHQ Revenue Accounting to transfer revenue from DFATD | 21933 |
| Permanent Resident Card (In-Canada) | $50 | 44675 | N/A |
| Travel Document - A31 (Overseas) | $50 | 44875 Used only by NHQ Revenue Accounting to transfer revenue from DFATD | 21939 |
| Visas and Permits Temporary resident visa—Extension of temporary resident status in Canada |
$100 | 44250 | 21903 21919 |
| Temporary resident visa-Family rate | $500 | 44270 | 21905 |
| Work permit | $155 | 44300 | 21906 |
| Work permit Group of Performing Artists Maximum Fee |
$465 | 44350 | 21907 |
| Open work permit holders | $100 | 44077 | 21986 |
| Employer compliance | $230 | 44076 | 21985 |
| Employer compliance maximum | $690 | 44076 | N/A |
| Study Permit | $150 | 44400 | 21908 |
| Restoration of temporary resident status (domestic) | $200 | 44475 | N/A |
| Temporary Resident Permit | $200 | 44450 | 21909 |
| Rehabilitation-Serious Criminality R309(a) | $1,000 | 44500 | 21910 |
| Rehabilitation-Criminality R309(b) | $200 | 44525 | 21938 |
| Authorization to Return to Canada under A52(1) | $400 | 44550 | 21911 |
| Application by a member of the permit holder class to remain in Canada as a permanent resident | $325 | 44625 | N/A |
| Biometric fee | $85 | BFP | BFP |
| Biometric fee refund | BFR | BFR | |
| Biometric fee – family rate | $170 | BFM | BFM |
| Biometric fee – group of 3 or more performing artists and their staff (maximum fee) | $255 | BFX | BFX |
| Certification and Replacement of an Immigration Document - Not a PRC | $30 | 44650 | 21913 |
| Immigration Statistical DataFootnote 1 | $100 | 44860 | To be created |
| Cashier Shortage | 21152 | 21926 | |
| Excess deposit (overage) | 21158 | 21925 | |
| Undeliverable refund cheque – other | 21187 | 21923/ 21924 |
|
| Rate of Exchange Differentia-Gain/Loss | 44230/58040 | ||
| NSF Administration Charge | 45075 | 21921 | |
| Revenues from Undeliverable Refund of Rights | 45086 | 21944 | |
| Refund of Revenues (previous years NHQ use only) | 45003 | 21927 | |
| Business Line | Fee | General Ledger Code | |
|---|---|---|---|
| In Canada (CIC) |
Overseas (DFATD) |
||
Remission - RPRF - Dependent child (previous year)Footnote 2 |
|
45009 |
21943 |
Report a problem or mistake on this page
- Date modified: