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
Family Class (in-Canada applications only)
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
Skilled Workers (overseas applications only)
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
All Other Classes
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
IRPA Refunds and Remissions
Business Line Fee General Ledger Code
In Canada
(CIC)
Overseas
(DFATD)

Remission - RPRF - Dependent child (previous year)Footnote 2

 

45009

21943

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