cost effectiveness

Total

multi year

cross section

straight line

Discount period and timing settlement

Key assumptions used in determining the provision are as follows:

post closure

year end

metal based

PCB based

Totals

zero coupon

re examined

risk based

Less:

(6,370)

3. Parliamentary authorities

Inter entity

Inter entity

inter entity

) Related party transactions

Note 10

Asset retirement obligations

An environmental liability for the remediation of contaminated sites is recognized when all of the following criteria are satisfied: an environmental standard exists, contamination exceeds the environmental standard, Parks Canada is directly responsible or accepts responsibility, it is expected that future economic benefits will be given up and a reasonable estimate of the amount can be made. The liability reflects Parks Canada’s best estimate of the amount required to remediate the sites to the current minimum environmental standard for its use prior to contamination. When the future cash flows required to settle or otherwise extinguish a liability are estimable, predictable and expected to occur over extended future periods, a present value technique is used. The discount rate used reflects the Government’s cost of borrowing, associated with the estimated number of years to complete remediation.

Environmental liability

Note 13

Eligible employees participate in the Public Service Pension Plan, a multiemployer pension plan administered by the Government. Parks Canada's contributions to the Plan are charged to expenses in the year incurred and represent the total obligation to the Plan. Parks Canada’s responsibility with regard to the Plan is limited to its contributions. Actuarial surpluses or deficiencies are recognized in the financial statements of the Government of Canada, as the Plan’s sponsor.

The accumulation of severance benefits for voluntary departures ceased for applicable employee groups. The remaining obligation is calculated using information derived from the results of the actuarially determined liability for employee severance benefits for the Government as a whole.

Severance Benefits

Pension Benefits

(d) Revenues

year end

Future Oriented

Note 3

Trans Canada

socio economic

middle income

low

knowledge based

Parks Canada Agency

1,184,840

1,138,270

180,686

Tangible capital assets (Note 13)

risk based

risk based

note 2,

Total

Total

Maison Laurier

débiteurs et avances nets

Les principales hypothèses qui ont été utilisées pour déterminer le montant de la provision sont les suivantes :

Revenus gagnés pour le compte du gouvernement (opérations sans contrepartie)

utilisations

.00 fois (1.00 fois pour 2023)

1.02 fois (1.02 fois pour 2023)

entrainement

3. Crédits parlementaires

note 13.

Note 6

Saint Laurent

2024

Non-récurrents

Elizabeth Coleman

Contact:

Financial

Collecting Sales

title

Office of the Comptrollership Branch

Office of

Year End Portal

Communication

Financial Training

The Comptrollership Function ensures the sound management of public funds through the development and application of financial policies, accounting practices, and the oversight of financial operations and systems. As a Government of Canada organization, this function operates in alignment with the directives of the Treasury Board of Canada Secretariat and the Receiver General for Canada, ensuring compliance with federal financial management frameworks. It supports transparency, consistency, and accountability in financial reporting, enabling effective stewardship and decision-making across Parks Canada. We look forward to collaborating with you.

Senior Manager, Financial Management and Modernization

Comptrollership Function

(Organizational Chart)

organizations

processes

service

Comptrollership Function

Danny Bédard

function

organization

Direction

Function

Function

Sales Tax Portal

Portail de la TVP de la Colombie-Britannique (disponible en anglais seulement)

Portail de la TVD du Manitoba

Portail de la TVP de la Saskatchewan (disponible en anglais seulement)

Portail de Revenu Québec Taxe sur l’hébergement

Portail de Revenu Québec TPS/TVH et TVQ

Portail de Revenu Québec TPS/TVH et TVQ

Exemption accordée pour la composante provinciale de la TVH sur les produits pour enfants

groupepolitiquesfinancieres-financialpoliciesgroup@pc.gc.ca

Guide taxe de vente - vente en consignation (nov 2020)  Guide taxe de vente - services fournis par un tiers (nov 2020)  Sommaire des produits et services taxables aux points de vente (juillet 2023)

Arbre décisionnel pour choisir le code d'article SAP/STAR (sep 2020)

Guide de configuration de la taxe de vente et de préparation des commandes clients dans STAR (sep 2020)

Directive sur la perception des taxes de vente

Portail sur la perception des taxes de vente

groupepolitiquesfinancieres-financialpoliciesgroup@pc.gc.ca

Manitoba provincial sales tax portal

SK Provincial sales tax portal

BC Provincial sales tax portal

Revenu Quebec Tax on lodging portal

Revenu Quebec GST/HST & QST portal

Revenu Quebec GST/HST & QST portal

Exemption for the provincial component of the HST on Children's goods

Canada Revenue Agency GST/HST portal

How are sales taxes calculated

Effective sales tax rates & registrant numbers (March 2020)

Guide on sales tax - consignment sale (Nov 2020)  Guide on sales tax - services supplied by third party (Nov 2020)  Summary of taxable goods and services at points of sale (July 2023)

Decision tree to select the SAP/STAR material code (Sept 2020)

Directive on collecting sales taxes

Directive on collecting sales taxes

Guide to sales tax configuration and preparing sales orders in STAR (July 2023)

Collecting Sales Tax Portal

financiers

Gestionnaire principal, Politiques financières, délégation et assurance de la qualité

Gestionnaire principal, Gestion et modernisation financières

Chef comptable, Comptabilité générale

Directeur principal

A/Senior Finance Manager, Capital Asset Accounting

Bureau de la

Bureau de la

Parcs Canada.

exigences

qu’organisation

Qui nous sommes

Communication

Formation financière

Contact:

La fonction de contrôleur assure une gestion rigoureuse des fonds publics grâce à l’élaboration et à l’application de politiques financières, de pratiques comptables et à la supervision des opérations et systèmes financiers. En tant qu’organisation du gouvernement du Canada, cette fonction est exercée conformément aux exigences du Secrétariat du Conseil du Trésor du Canada et du Receveur général du Canada, assurant ainsi le respect des cadres de gestion financière fédéraux. Elle favorise la transparence, la cohérence et la reddition de comptes dans les rapports financiers, contribuant à une saine gestion et à une prise de décisions éclairée à tous les niveaux de Parcs Canada.

Portail sur la perception des taxes de vente

Elizabeth Coleman

Danny Bédard

Fonction de contrôleur

Qui nous sommes (organigramme)

Financial Systems and Modernization

Financial Operations

Chart of Accounts

Asset Accounting

branche

Portail des Avances permanentes

Portail de fin d'année

Parks Canada Travel Directive

Provide guidance and services related to financial policies, standard development, and interpretation service processes to ensure sound management. An accurate and consistent application of the policy within Parks Canada is essential.

Authorities are delegated in writing to positions identified by title, where the organizations positions identified on the Delegation Matrix are generic.

Provide guidance and support for Travel, Hospitality, Conference and Events Expenditures.

Provide guidance, best practices, and support in relation to Accounting Standards.

Andrew Francis, CPA

Date :

Date :

Date:

Date:

Gestion du matériel

4

3

2

1

and regular

statement of management responsibility including internal control over financial reporting

Annex to the statement of management responsibility including internal control over financial reporting

June 30, 2024

30 juin 2024

Compte des nouveaux parcs et lieux historiques(en milliers de dollars)

Dépenses (en milliers de dollars)

Autorisations budgétaires(en milliers de dollars)

Future-oriented statement of operations 2024 to 2025 (unaudited)

1,238,256

1,238,256

614,478

1,238,256

1,015,205

Date:

1,015,205

1,225,147

310,671

Future-Oriented Statement of Operations

the general historical pattern is expected to continue