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Consolidated Financial Information for Crown Corporations
(Third Quarter 2019-2020; in thousands of dollars)

OrgID Crown corporation Type of Crown corporation
table 1 note 1		 Financial year-end
table 1 note 2		 Reporting period Total assets
table 1 note 3		 Total liabilities
table 1 note 4		 Total equity
table 1 note 5		 Appropriations
table 1 note 6		 Revenues (third parties)
table 1 note 7		 Total revenues
table 1 note 8		 Total expenses
table 1 note 9		 Net income (loss)
table 1 note 10		 Total comprehensive income (loss)
table 1 note 10		 Borrowings
table 1 note 11		 Dividends
table 1 note 12		 Accounting standard
table 1 note 13		 Published
table 1 note 14
13 Atlantic Pilotage Authority Enterprise 31-Dec Period Ended Sept-30 24,433 11,074 13,359 0 21,674 21,674 20,663 1,011 1,011 5,114 0 IFRS Yes
14 Atomic Energy of Canada Limited Consolidated 31-Mar Period Ended Dec-31 1,071,356 7,981,740 (6,910,384) 539,690 88,718 628,408 817,609 (189,201) (189,201) 0 0 PSAS Yes
15 Bank of Canada Enterprise 31-Dec Period Ended Sept-30 116,727,400 116,190,900 536,500 0 1,400,900 1,400,900 415,000 985,900 758,500 0 0 IFRS Yes
20 Business Development Bank of Canada Enterprise 31-Mar Period Ended Dec-31 32,517,210 23,742,910 8,774,300 0 1,415,004 1,415,004 714,385 700,619 690,337 23,114,356 128,400 IFRS Yes
29 Canada Council for the Arts Consolidated 31-Mar Period Ended Dec-31 529,050 138,133 390,917 274,000 27,129 301,129 251,235 49,894 49,894 0 0 PSAS Yes
30 Canada Deposit Insurance Corporation Enterprise 31-Mar Period Ended Dec-31 5,766,110 2,159,885 3,606,225 0 563,578 563,578 (57,321) 620,899 620,899 0 0 IFRS Yes
31 Canada Development Investment Corporation Enterprise 31-Dec Period Ended Sept-30 7,932,204 7,578,410 353,794 0 479,210 479,210 449,143 30,067 9,643 5,355,000 IFRS Yes
Canada Infrastructure Bank Consolidated 31-Mar Period Ended Dec-31 1,085,703 11,913 1,073,790 529,553 9,719 539,272 16,553 522,719 522,719 0 0 IFRS Yes
40 Canada Lands Company Limited Enterprise 31-Mar Period Ended Dec-31 1,148,256 510,789 637,467 0 162,690 162,690 133,851 28,839 28,839 438,599 30,000 IFRS Yes
42 Canada Mortgage and Housing Corporation Enterprise 31-Dec Period Ended Sept-30 276,685,000 261,857,000 14,828,000 1,550,000 6,015,000 7,565,000 6,409,000 1,156,000 1,462,000 252,046,000 2,190,000 IFRS Yes
43 Canada Pension Plan Investment Board N/A 31-Mar Period Ended Dec-31 529,665,000 109,234,000 420,431,000 0 30,447,000 30,447,000 2,525,000 27,922,000 27,922,000 0 0 IFRS Yes
44 Canada Post Corporation Enterprise 31-Dec Period Ended Sept-28 10,810,000 12,695,000 (1,885,000) 0 6,454,000 6,454,000 6,481,000 (27,000) (1,711,000) 997,000 0 IFRS Yes
51 Canadian Air Transport Security Authority Consolidated 31-Mar Period Ended Dec-31 706,220 742,499 (36,279) 603,357 7,184 610,541 620,084 (9,543) (12,640) 0 0 IFRS Yes
53 Canadian Broadcasting Corporation Consolidated 31-Mar Period Ended Dec-31 2,528,786 1,650,669 878,117 866,597 373,107 1,239,704 1,259,643 (19,939) 157,925 261,056 0 IFRS Yes
68 Canadian Commercial Corporation Consolidated 31-Mar Period Ended Dec-31 103,619 80,710 22,909 2,500 19,955 22,455 20,895 1,560 1,560 0 0 IFRS Yes
61 Canadian Dairy Commission Consolidated 31-Jul Period Ended Apr-30 146,412 122,325 24,087 2,961 240,374 243,335 245,374 (2,039) (2,039) 76,408 0 IFRS Yes
81 Canadian Museum for Human Rights Consolidated 31-Mar Period Ended Dec-31 295,962 285,416 10,546 22,977 8,883 31,860 30,913 947 947 0 0 PSAS-GNFPO Yes
82 Canadian Museum of History Consolidated 31-Mar Period Ended Dec-31 313,263 240,744 72,519 61,051 15,917 76,968 73,008 3,960 3,960 0 0 PSAS-GNFPO Yes
84 Canadian Museum of Immigration at Pier 21 Consolidated 31-Mar Period Ended Dec-31 26,850 12,606 14,244 7,784 3,020 10,804 9,401 1,403 1,403 0 0 PSAS-GNFPO Yes
85 Canadian Museum of Nature Consolidated 31-Mar Period Ended Dec-31 193,683 197,680 (3,997) 25,620 10,227 35,847 37,691 (1,844) (1,844) 0 0 PSAS-GNFPO Yes
92 Canadian Race Relations Foundation Consolidated 31-Mar Period Ended Dec-31 31,089.55 244.89 30,844.66 0 867.65 867.65 784.21 83.45 83.45 0 0 PSAS-GNFPO Yes
97 Destination Canada Consolidated 31-Dec Period Ended Sept-30 45,617 22,538 23,079 73,305 17,015 90,320 88,987 1,333 1,333 0 0 PSAS Yes
119 Defence Construction (1951) Limited Consolidated 31-Mar Period Ended Dec-31 59,742 52,230 7,512 0 88,371 88,371 92,743 (4,372) (4,372) 0 0 IFRS Yes
146 Export Development Canada Enterprise 31-Dec Period Ended Sept-30 65,137,000 55,683,000 9,454,000 0 2,186,000 2,186,000 2,013,000 173,000 120,000 52,518,000 IFRS Yes
147 Farm Credit Canada Enterprise 31-Mar Period Ended Dec-31 39,970,627 33,384,898 6,585,729 0 1,350,462 1,350,462 783,207 567,255 550,890 32,757,624 394,800 IFRS Yes
148 Federal Bridge Corporation Limited, The Consolidated 31-Mar Period Ended Dec-31 416,970 179,369 237,601 2,653 34,440 37,093 35,848 1,245 1,386 57,606 0 IFRS Yes
157 Freshwater Fish Marketing Corporation Enterprise 30-Apr Period Ended Jan-31 67,632 48,644 18,988 0 55,753 55,753 55,205 548 548 38,177 0 IFRS Yes
163 Great Lakes Pilotage Authority Enterprise 31-Dec Period Ended Sept-30 13,251 13,067 184 0 27,264 27,264 26,542 722 722 0 0 IFRS Yes
186 International Development Research Centre Consolidated 31-Mar Period Ended Dec-31 87,303 71,945 15,358 99,950 36,389 136,339 135,126 1,213 1,213 0 0 IFRS Yes
194 Jacques-Cartier and Champlain Bridges Inc. Consolidated 31-Mar Period Ended Dec-31 633,161.53 64,126.90 569,034.63 123,256.77 1,078.55 124,335.32 121,197.37 3,137.95 3,137.95 0 0 PSAS Yes
197 Laurentian Pilotage Authority Enterprise 31-Dec Period Ended Sept-30 47,426.91 18,178.31 29,248.61 0 79,002 79,002 78,581.08 420.92 420.92 0 0 IFRS Yes
202 Marine Atlantic Inc. Consolidated 31-Mar Period Ended Dec-31 593,599 92,799 500,800 78,327 89,897 168,224 170,342 (2,118) (2,118) 0 0 PSAS Yes
217 National Arts Centre Corporation Consolidated 31-Aug Period Ended May-31 237,286 243,927 (6,641) 38,079 28,270 66,349 67,225 (876) (876) 0 0 PSAS-GNFPO Yes
219 National Capital Commission Consolidated 31-Mar Period Ended Dec-31 921,738 205,532 716,206 105,267 45,702 150,969 103,816 47,153 47,153 0 0 PSAS Yes
224 National Gallery of Canada Consolidated 31-Mar Period Ended Dec-31 101,124 98,915 2,209 35,860 13,488 49,348 49,922 (574) (574) 0 0 PSAS-GNFPO Yes
226 Canada Science & Technology Museums Corp. Consolidated 31-Mar Period Ended Dec-31 289,662 276,760 12,902 29,886 10,347 40,233 40,774 (541) (541) 4,208 0 PSAS-GNFPO Yes
261 Pacific Pilotage Authority Enterprise 31-Dec Period Ended Sept-30 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A IFRS No
281 Public Sector Pension Investment Plan Enterprise N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A IFRS No
294 Royal Canadian Mint Enterprise 31-Dec Period Ended Sept-28 407,402 229,062 178,340 0 999,860 999,860 977,880 21,980 21,890 11,992 0 IFRS Yes
312 Standards Council of Canada Consolidated 31-Mar Period Ended Dec-31 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A PSAS No
315 Telefilm Canada Consolidated 31-Mar Period Ended Dec-31 76,567 44,768 31,799 79,292 16,680 95,972 77,984 17,988 17,988 0 PSAS Yes
334 VIA Rail Canada Inc. Consolidated 31-Dec Period Ended Sept-30 1,519,642 1,676,286 (156,644) 284,368 304,413 588,781 602,547 (13,766) (71,044) 0 0 IFRS Yes
339 Windsor-Detroit Bridge Authority Consolidated 31-Mar Period Ended Dec-31 1,784,514 778,187 1,006,327 428,000 13,315 441,315 98,971 342,344 342,344 0 0 PSAS Yes

Notes to the Consolidated Financial Report

Table 1 Note 1

For the purposes of Public Accounts, Crown corporations are classified in two groups: Enterprise and Consolidated. The consolidated Crown corporations rely on government funding as their principal source of revenue, whereas the enterprise Crown corporations do not rely on government funding to sustain their operations. There are, however, a couple of reporting exemptions. Although a Crown corporation, Canada Pension Plan Investment Board, manages on behalf of the Canada Pension Plan, funds that do not belong to the government, therefore, it is considered external (N/A) to the government reporting entity. The Public Sector Pension Investment Board is exempt (N/A) from the requirement to publicly disclose quarterly financial information. This information is only provided on March 31st, on an annual basis.

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Table 1 Note 2

Crown corporations have different calendar and financial year-ends, as is most appropriate for their operating environment.

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Table 1 Note 3

Total assets (both short-term and long-term) represent all assets reported by the corporation in its audited financial statements or non-audited quarterly financial report (i.e. cash, equipment, etc.).

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Table 1 Note 4

Total liabilities (both short-term and long-term) represent all liabilities reported by the corporation (i.e. payables, borrowings and other obligations).

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Table 1 Note 5

Equity (also referred to as “accumulated surplus or deficit”) includes share capital, contributed surplus, retained earnings, accumulated other comprehensive income and non-controlling interests, where applicable. Under Public Sector Accounting Standards for government-controlled not-for-profit organizations (PSAS-GNFPO), the equity may be referred to as “net assets” and it may include unrestricted and restricted assets, net assets invested in capital assets and other accumulated remeasurement gains (losses).

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Table 1 Note 6

Budgetary appropriations refer to parliamentary funding for capital and operating purposes recognized as revenue in the Statement of Operations. The appropriations may also include deferred capital funding amortized and recognized on the same basis and over the same periods as the related property, equipment and intangible assets.

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Table 1 Note 7

Revenues (third parties) include the revenues generated from the sale of goods and services, the investment income, other income and gains (i.e. revaluation gains, etc.). It may also include other funding (excluding budgetary appropriations) recognized as revenue or income.

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Table 1 Note 8

Total revenues include the third party revenues (or self-generated revenues, as defined above) and budgetary appropriations in respect of the current year’s operations.

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Table 1 Note 9

Expenses include cost of goods sold or cost of sales, operating and administrative expenses, other expenses and losses (i.e. revaluation losses, etc.), where applicable. The expenses do not include income taxes or final payments to provincial milk boards and agencies by the Canadian Dairy Commission or to fishers by the Freshwater Fish Marketing Corporation.

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Table 1 Note 10

Net income (loss) represents before-tax income or loss (where applicable), whereas the total comprehensive income (loss) includes other comprehensive income and any extraordinary items (i.e. income tax paid). In some cases, net income or other comprehensive income have been defined as the “excess of parliamentary appropriations over cost of operations”, “surplus”, “net result”, or as the “excess of proceeds over expenditures”. The figures presented match the reported figures directly (slight variances may exist due to rounding).

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Table 1 Note 11

Borrowings (with the third party and the government, as applicable) include both short- and long-term borrowings as of the reporting quarter. These include loans, advances from the Government of Canada and other debt-like instruments.

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Table 1 Note 12

Equity transactions with the government include dividends that were paid (not declared) during the year (year-to-date amounts). Dividends may be paid by the corporation to the Government of Canada before or after the corporation’s year-end. For the Bank of Canada, the reported dividend amounts represent the remittance of ascertained surplus to the Receiver General for Canada.

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Table 1 Note 13

Crown corporations use different reporting standards (International Financial Reporting Standards (IFRS), Public Sector Accounting Standards (PSAS) or Public Sector Accounting Standards for government-controlled not-for-profit organizations (PSAS-GNFPO)). No conversion to one or the other reporting standard was done for the purposes of presenting the financial information.

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Table 1 Note 14

A yes indicates the Crown Corporation has complied with the FAA 65.1 (3) “The appropriate Minister shall cause the report to be made public within 60 days after the end of the fiscal quarter to which the report relates”. TBD indicates the report is forthcoming and has yet to be published.

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