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|
Actual Spending 2007–2008 |
|
||
($ Millions) |
Expected Results |
Budgetary |
Non-Budgetary |
Total |
Alignment to Government of Canada Outcome Area |
Strategic Outcome 1: Maximum contribution to Canada’s economic, social and cultural development from migration | |||||
1. Immigration Program |
Contribution, through the Immigration Program, to Canada’s economic, social and cultural development |
208.6 |
Nil |
208.6 |
Economic Strong economic growth |
2. Temporary Resident Program |
Contribution, through the Temporary Resident Program, to Canada’s economic, social and cultural development |
73.4 |
Nil |
73.4 |
Economic Strong economic growth |
Strategic Outcome 2: Reflection of Canadian values and interests in the management of international migration, including refugee protection | |||||
3. Canada’s Role in International Migration and Protection | Canada influences the international agenda on migration and protection |
1.6 |
Nil |
1.6 |
International A safe and secure world through international cooperation |
4. Refugee Program | Maintenance of Canada’s humanitarian tradition with respect to refugees and persons in need of protection |
94.8 |
Nil |
94.8 |
International A safe and secure world through international cooperation |
Strategic Outcome 3: Successful integration of newcomers and promotion of Canadian citizenship | |||||
5. Integration Program | Successful integration of newcomers into Canadian society within a reasonable time frame; newcomers contribute to the economic, social and cultural development needs of Canada |
667.9 |
Nil |
667.9 |
Social Diverse society that promotes linguistic duality and social inclusion |
6. Citizenship Program | Accordance of full participation in Canadian society to eligible permanent residents; contribution to Canada’s economic, social and cultural development |
73.2 |
Nil |
73.2 |
Social Diverse society that promotes linguistic duality and social inclusion |
1. The Immigration Program contributes to strong economic growth through the design, development and implementation of policies and programs to facilitate the entry of permanent residents in a way that contributes to the economic, social and cultural development of Canada while protecting the health, safety and security of Canadians.
2. The Temporary Resident Program contributes to strong economic growth through the design, development and implementation of policies and programs to facilitate the entry of temporary workers, students and visitors in a way that contributes to Canada’s economic, social and cultural development while protecting the health, safety and security of Canadians.
3. Canada’s Role in International Migration and Protection contributes to a safe and secure world by asserting Canada’s position in the context of international migration in order to protect Canada’s right to set its citizenship, immigration and refugee policy; to meet legal and international obligations; to steer the international agenda on migration management issues, including its linkages with other public policy sectors; to contribute to managing migration internationally; and to support development of Canada’s image abroad.
4. The Refugee Program contributes to a safe and secure world through the fulfilment of Canada’s international obligations by coming to the aid of persons in need of protection in Canada and maintaining its humanitarian tradition by protecting refugees abroad and resettling them to Canada.
5. The Integration Program contributes to a diverse society that promotes linguistic duality and social inclusion through the design, development and implementation of policies and programs to support the settlement, resettlement and longer-term integration of newcomers in Canada.
6. The Citizenship Program contributes to a diverse society that promotes linguistic duality and social inclusion through the design, development and implementation of policies and programs to administer the acquisition of Canadian citizenship and to enhance the values and promote the rights and responsibilities of Canadian citizenship.
This table offers a comparison of the Main Estimates, planned spending, total authorities, and actual spending for the most recently completed fiscal year, as well as historical figures for actual spending.
Program Activity |
Actual |
Actual |
2007–2008 |
|||
Main |
Planned |
Total |
Actual |
|||
Immigration Program |
191.1 |
[b] 244.8 |
183.8 |
184.0 |
212.4 |
208.6 |
Temporary Resident Program |
101.5 |
[c] 104.9 |
59.7 |
59.8 |
74.9 |
73.4 |
Canada’s Role in International Migration and Protection |
2.6 |
2.8 |
4.0 |
4.0 |
3.1 |
1.6 |
Refugee Program |
80.3 |
84.1 |
97.5 |
97.5 |
96.0 |
94.8 |
Integration Program |
445.0 |
[d] 550.6 |
783.1 |
783.2 |
774.1 |
667.9 |
Citizenship Program |
61.2 |
71.4 |
59.2 |
59.3 |
75.3 |
73.2 |
Revitalization of the Toronto Waterfront [e] |
0.8 |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
Total [f] |
882.5 |
1,058.6 |
1,187.3 |
1,187.8 |
1,235.8 |
1,119.5 |
Less: Non-Respendable Revenue |
(500.8) |
(451.6) |
(460.7) |
(460.7) |
(460.7) |
(483.1) |
Plus: Cost of Services Received Without Charge [g] |
231.6 |
237.1 |
232.0 |
232.0 |
235.3 |
235.3 |
Total Departmental Spending |
613.3 |
844.1 |
958.6 |
959.1 |
1,010.4 |
871.7 |
Full-Time Equivalents |
3,708 |
[a] For an explanation of variances, see Section II: Analysis of Program Activities by Strategic Outcome.
[b] 2006-2007 actuals include one-time charge of approximately $50 million for refunds related to the Right of Permanent Residence Fee.
[c] The method of allocation of corporate costs was revised after 2006-2007, resulting in lower allocations to the Temporary Resident program in future years.
[d] Spending in 2006-2007 and future years reflects increasing payments for settlement and integration services across Canada.
[e] Responsibility for the Toronto Waterfront Revitalization Initiative was transferred to the TBS through an Order in Council dated February 6, 2006.
[f] Total authorities included planned spending of $1,187.8 million plus $48.0 million provided through Supplementary Estimates and additional statutory requirements–including employee benefit plans–for a total of $1,235.8 million. Actual expenditures were lower than total authorities by $116.3 million–including $106.2 million in grants and contributions. This is mostly attributable to the Canada-Ontario Immigration Agreement and other settlement programs. The balance of the reduced requirements ($10.1 million) was mainly due to other general operating lapses.
[g] Services received without charge include accommodation provided by Public Works and Government Services Canada, the employer’s share of employees’ insurance premiums paid by the TBS, legal services received from the Department of Justice, and international immigration services provided by DFAIT.
This table identifies the way in which Parliament votes resources to the Department in the Main Estimates (Votes 1, 2 and 5) and provides statutory details (denoted by “S”) for information purposes.
|
Vote |
2007–2008 |
|||
Main |
Planned |
Total |
Actual |
||
1 | Operating expenditures |
413.6 |
414.1 |
445.4 |
435.3 |
2 | Debt write-off |
0.0 |
0.0 |
1.6 |
1.6 |
5 | Grants and contributions |
732.2 |
732.2 |
732.2 |
626.0 |
(S) | Salary and motor car allowance |
0.1 |
0.1 |
0.1 |
0.1 |
(S) | Contributions to employee benefit plans |
41.4 |
41.4 |
41.4 |
41.4 |
(S) |
Refund of amounts credited to revenues in previous years |
0.0 |
0.0 |
15.0 |
15.0 |
(S) | Court awards |
0.0 |
0.0 |
0.1 |
0.1 |
Total [d] |
1,187.3 |
1,187.8 |
1,235.8 |
1,119.5 |
[a] Total Planned Spending from the 2007-2008 Report on Plans and Priorities.
[b] Total Authorities from the 2007-2008 Public Accounts, which include Main Estimates plus Supplementary Estimates.
[c] Total Actual Spending from the 2007-2008 Public Accounts. For an explanation of variances by program activity, see Section II: Analysis of Program Activities by Strategic Outcome.
[d] Total authorities included planned spending of $1,187.8 million plus $48.0 million provided through Supplementary Estimates and additional statutory requirements–including employee benefit plans–for a total of $1,235.8 million. Actual expenditures were lower than total authorities by $116.3 million, including $106.2 million in grants and contributions. This is mostly attributable to the Canada-Ontario Immigration Agreement and other settlement programs. The balance of the reduced requirements ($10.1 million) was mainly due to other general operating lapses.
The following tables can be found on the TBS website at www.tbs-sct.gc.ca/dpr-rmr/st-ts-eng.asp.
Responsibility for the integrity and objectivity of the accompanying financial statements for the year ended March 31, 2008, and all information contained in these statements rests with departmental management. These financial statements have been prepared by management in accordance with Treasury Board accounting policies, which are consistent with Canadian generally accepted accounting principles for the public sector.
Management is responsible for the integrity and objectivity of the information in these financial statements. Some of the information in the financial statements is based on management’s best estimates and judgment and gives due consideration to materiality. To fulfil its accounting and reporting responsibilities, management maintains a set of accounts that provides a centralized record of the Department’s financial transactions. Financial information submitted to the Public Accounts of Canada and included in the Department’s Departmental Performance Report is consistent with these financial statements.
Management maintains a system of financial management and internal control designed to provide reasonable assurance that financial information is reliable, that assets are safeguarded and that transactions are in accordance with the Financial Administration Act, are executed in accordance with prescribed regulations, within Parliamentary authorities, and are properly recorded to maintain accountability of Government funds. Management also seeks to ensure the objectivity and integrity of data in its financial statements by careful selection, training and development of qualified staff, by organizational arrangements that provide appropriate divisions of responsibility, and by communication programs aimed at ensuring that regulations, policies, standards and managerial authorities are understood throughout the Department.
The Audit Committee ensures that the Deputy has independent objective advice and assurance on the adequacy of CIC’s internal control and accountability processes. It ensures that there are effective arrangements in place to monitor and follow-up on management action plans responding to recommendations from internal audits, the OAG, or other sources. It reviews CIC corporate risk profile. It also reviews the arrangements established by management to promote public service values and to ensure compliance with laws, regulations, policies, and standards of ethical conduct.
The financial statements of the Department have not been audited.
Original version signed by:
Richard B. Fadden
Deputy Minister
Wayne Ganim
Senior Financial Officer
Citizenship & Immigration Canada
Statement of Operations (Unaudited)
For the Year Ended March 31
(in thousands of dollars)
|
2008 |
2007 |
Expenses (Note 4) | ||
Integration program |
683,694 |
568,236 |
Immigration program |
294,664 |
272,603 |
Temporary resident program |
117,252 |
145,439 |
Refugee program |
108,101 |
94,241 |
Citizenship program |
103,907 |
118,299 |
Canada’s role in international migration and protection |
2,765 |
4,039 |
Total Expenses |
1,310,383 |
1,202,857 |
Revenues (Note 5) | ||
Immigration program |
243,119 |
216,909 |
Temporary resident program |
163,596 |
153,927 |
Citizenship program |
37,178 |
46,306 |
Refugee program |
12,148 |
14,581 |
Integration program |
663 |
734 |
Total Revenues |
456,704 |
432,457 |
Net Cost of Operations |
853,679 |
770,400 |
The accompanying notes form an integral part of these statements.
Citizenship & Immigration Canada
Statement of Financial Position (Unaudited)
At March 31
(in thousands of dollars)
|
2008 |
2007 |
ASSETS Financial Assets |
||
Accounts receivable and advances (Note 6) |
45,732 |
22,617 |
Loans (Note 7) |
31,174 |
34,407 |
Total financial assets |
76,906 |
57,024 |
Non-financial assets | ||
Prepayments |
1,682 |
1,341 |
Inventory |
5,291 |
8,010 |
Tangible capital assets (Note 8) |
243,208 |
224,294 |
Total non-financial assets |
250,181 |
233,645 |
TOTAL ASSETS |
327,087 |
290,669 |
LIABILITIES | ||
Deferred revenues (Note 9) |
347,424 |
235,045 |
Accounts payable and accrued liabilities |
151,101 |
123,020 |
Other liabilities (Note 10) |
44,800 |
24,000 |
Vacation pay and compensatory leave |
15,107 |
14,487 |
Employee severance benefits (Note 11) |
55,434 |
51,634 |
TOTAL LIABILITIES |
613,866 |
448,186 |
EQUITY OF CANADA |
(286,779) |
(157,517) |
TOTAL |
327,087 |
290,669 |
Contingent Liabilities (Note 12)
Contractual Obligations (Note 13)
The accompanying notes form an integral part of these statements.
Citizenship & Immigration Canada
Statement of Equity of Canada (Unaudited)
At March 31
(in thousands of dollars)
|
2008 |
2007 |
Equity of Canada, beginning of year |
(157,517) |
(245,424) |
Net cost of operations |
(853,679) |
(770,400) |
Current year appropriation used (Note 3) |
1,115,816 |
1,056,436 |
Revenue not available for spending |
(456,704) |
(432,457) |
Change in net position in the Consolidated Revenue Fund (Note 3c) |
(56,108) |
(2,832) |
Services provided without charge by other government departments (Note 14) |
235,281 |
237,160 |
Change in approach related to Deferred Revenues (Note 9) |
(113,868) |
— |
Equity of Canada, end of year |
(286,779) |
(157,517) |
The accompanying notes form an integral part of these statements.
Citizenship & Immigration Canada
Statement of Cash Flow (Unaudited)
For the Year Ended March 31
(in thousands of dollars)
|
2008 |
2007 |
OPERATING ACTIVITIES | ||
Net cost of operations |
853,679 |
770,400 |
Non-cash items: | ||
Services provided without charge by other government departments |
(235,281) |
(237,160) |
Amortization of tangible capital assets |
(6,518) |
(8,207) |
Loss on disposal of tangible capital assets |
(5) |
(61) |
Statement of financial position adjustments | ||
Decrease (increase) in liabilities |
(165,680) |
38,517 |
Increase in accounts receivable and advances |
23,115 |
9,111 |
Decrease in loans |
(3,233) |
(1,577) |
Increase in inventories and prepayments |
(2,378) |
2,378 |
Change in approach related to deferred revenue |
113,868 |
– |
Cash used by operating activities |
577,567 |
573,401 |
CAPITAL INVESTMENT ACTIVITIES | ||
Acquisitions of tangible capital assets |
25,437 |
47,746 |
Cash used by capital investment activities |
25,437 |
47,746 |
FINANCING ACTIVITIES | ||
Net cash provided by Government of Canada |
(603,004) |
(621,147) |
Citizenship & Immigration Canada
Notes to the Financial Statements (Unaudited)
Citizenship and Immigration Canada (CIC) was established on June 23, 1994, by the Department of Citizenship and Immigration Act. It is a Department named in Schedule I of the Financial Administration Act and currently reports to Parliament through the Minister of Citizenship and Immigration Canada.
The Department’s key strategic outcomes are:
These three strategic outcomes are reflected with the following key activities.
CIC administers the Citizenship Act and the Immigration and Refugee Protection Act.
CIC is funded by a budgetary lapsing authority. Revenues, including fees and rights, are deposited to the Consolidated Revenue Fund and are not available for use by the Department. Fees and rights are collected through the Immigration and Refugee Protection Regulations as well as through the Citizenship Regulations. Employee benefits are authorized by a statutory authority. CIC issues immigration loans through a non-budgetary non-lapsing authority.
These financial statements have been prepared in accordance with Treasury Board accounting policies, which are consistent with Canadian generally accepted accounting principles for the public sector.
Significant accounting policies are as follows:
(a) Parliamentary Appropriations – The Department is financed by the Government of Canada through Parliamentary appropriations. Appropriations provided to the Department do not parallel financial reporting according to Canadian generally accepted accounting principles since appropriations are primarily based on cash-flow requirements. Consequently, items recognized in the statement of operations and the statement of financial position are not necessarily the same as those provided through appropriations from Parliament. Note 3 provides a high level reconciliation between the bases of reporting.
(b) Net Cash Provided by Government – The Department operates within the Consolidated Revenue Fund (CRF), which is administered by the Receiver General for Canada. All cash received by the Department is deposited to the CRF and all cash disbursements made by the Department are paid from the CRF. The net cash provided by Government is the difference between all cash receipts and all cash disbursements including transactions between departments of the federal government.
(c) Change in net position in the Consolidated Revenue Fund is the difference between the net cash provided by Government and appropriations used in a year, excluding the amount of non-respendable revenue recorded by the Department. It results from timing differences between when a transaction affects appropriations and when it is processed through the CRF.
(d) Revenues
(e) Expenses – Expenses are recorded on the accrual basis
(f) Employee Future Benefits
(g) Accounts and loans receivables are stated at amounts expected to be ultimately realized. They are valuated at cost. Interest revenue is recognized on a receivable when earned. A provision is made for receivables where recovery is considered uncertain. Loans that cannot be recovered are written off after receiving Parliamentary approval in accordance with the Debt Write-off Regulations.
(h) Contingent Liabilities – Contingent liabilities are potential liabilities which may become actual liabilities when one or more future events occur or fail to occur. To the extent that the future event is likely to occur or fail to occur, and a reasonable estimate of the loss can be made, an estimated liability is accrued and an expense recorded. If the likelihood is not determinable or an amount cannot be reasonably estimated, the contingency is disclosed in the notes to the financial statements.
(i) Inventories – Inventories consist of forms and equipment held for future program delivery and not intended for resale. They are valued at cost.
(j) Foreign Currency Transactions – Transactions involving foreign currencies are translated into Canadian dollar equivalents using rates of exchange in effect at the time of those transactions. Monetary assets and liabilities denominated in a foreign currency are translated into Canadian dollars using the rate of exchange in effect on March 31. Gains and losses resulting from foreign currency transactions are included in other revenues and other expenses in Notes 4 and 5.
(k) Tangible Capital Assets – All tangible capital assets and leasehold improvements having an initial cost of $10,000 or more are recorded at their acquisition cost.
Amortization of tangible capital assets is done on a straight-line basis over the estimated useful life of the asset as follows:
Asset Class |
|
Amortization Period |
Machinery and equipment | 15 years | |
Informatics hardware | 5 years | |
Purchased software | 7 years | |
Furniture and other | 10 years | |
Motor vehicles | 8 years | |
Leasehold improvements |
Lesser of remaining term of the lease or useful life of the improvement |
|
Asset under construction | Once in service, in accordance with asset type |
(l) Measurement Uncertainty – The preparation of these financial statements in accordance with Treasury Board accounting policies, which are consistent with Canadian generally accepted accounting principles for the public sector, requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses reported in the financial statements. At the time of preparation of these statements, management believes the estimates and assumptions to be reasonable. The most significant items where estimates are used are contingent liabilities, the liability for employee severance benefits, the useful life of tangible capital assets and deferred revenues. Actual results could significantly differ from those estimated. Management’s estimates are reviewed periodically and, as adjustments become necessary, they are recorded in the financial statements in the year they become known.
The Department of Citizenship and Immigration receives all 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 Department has different net results of operations for the year on a government funding basis than on an accrual accounting basis. The differences are reconciled in the following tables.
(a) Reconciliation of net cost of operations to current year appropriations used
|
2008 |
2007 |
|
(in thousands of dollars) |
|
Net cost of operations |
853,679 |
770,400 |
Adjustments for items affecting net cost of operations but not affecting appropriations |
||
Add (Less) : | ||
Revenue not available for spending |
456,704 |
432,457 |
Services provided without charge by other government departments |
(235,281) |
(237,160) |
Refunds of previous year’s revenues |
14,968 |
53,895 |
Amortization of tangible capital assets |
(6,518) |
(8,207) |
Employee severance benefits |
(3,799 |
(5,079) |
Inventory consumed in operations |
(5,715) |
(1,678) |
Vacation pay and compensatory leave |
(619) |
(1,182) |
Other |
17,654 |
3,217 |
Adjustments for items not affecting net cost of operations but affecting appropriations |
||
Add (Less): | ||
Acquisition of tangible capital assets |
25,437 |
47,746 |
Inventory purchased and prepayments |
2,996 |
4,283 |
Non-budgetary loans |
(3,690) |
(2,191) |
Other |
– |
(65) |
Current year appropriations used |
1,115,816 |
1,056,436 |
(b) Appropriations provided and used
|
Appropriations provided |
|
|
2008 |
2007 |
|
(in thousands of dollars) |
|
Vote 1 – Operating expenditures |
445,338 |
489,636 |
Vote 2a – Write-off of loans |
1,620 |
987 |
Vote 5 – Grants and Contributions |
732,224 |
598,704 |
Statutory amounts |
56,644 |
94,607 |
Less: | ||
Lapsed Vote 1: Operating expenditures |
(10,063) |
(49,377) |
Lapsed Vote 2a: Write-off of loans |
(23) |
(9) |
Lapsed Vote 5: Grants and Contributions |
(106,228) |
(75,898) |
Lapsed: Proceeds from disposal of Crown assets |
– |
(8) |
Non-budgetary item |
(3,690) |
(2,191) |
Appropriations available for future years |
(6) |
(15) |
Current year appropriations used |
1,115,816 |
1,056,436 |
c) Reconciliation of net cash provided by Government to current year appropriations used
|
2008 |
2007 |
|
(in thousands of dollars) |
|
Net cash provided by Government |
603,004 |
621,147 |
Revenue not available for spending |
456,704 |
432,457 |
Change in net position in the Consolidated Revenue Fund | ||
Refunds of previous years’ revenues |
14,968 |
53,895 |
Variation in accounts receivable and advances |
(23,115) |
(9,111) |
Variation in accounts payable and accrued liabilities |
48,881 |
3,053 |
Increase (decrease) in deferred revenue |
112,379 |
(47,831) |
Change in approach related to deferred revenues |
(113,868) |
– |
Other |
16,863 |
2,826 |
Subtotal |
56,108 |
2,832 |
Current year appropriations used |
1,115,816 |
1,056,436 |
The following table presents details of expenses by category.
|
2008 |
2007 |
|
(in thousands of dollars) | |
Transfer payments | ||
Other level of governments within Canada |
295,776 |
276,722 |
Non-profit organizations |
288,580 |
211,483 |
Individuals |
40,210 |
33,164 |
Other countries and international organizations |
1,430 |
1,436 |
Refund of previous years’ transfer payments |
(10,256) |
(2,474) |
Total transfer payments |
615,740 |
520,331 |
Operating expenses | ||
Salaries and employee benefits |
458,501 |
459,195 |
Professional and special services |
132,254 |
124,938 |
Accommodation |
30,073 |
29,998 |
Transportation and communications |
26,851 |
25,372 |
Utilities, materials and supplies |
12,047 |
16,037 |
Rentals of equipment |
8,919 |
6,779 |
Repairs and maintenance |
7,385 |
6,421 |
Amortization of tangible capital assets |
6,518 |
8,207 |
Information services |
6,084 |
3,832 |
Other |
6,011 |
1,747 |
Total operating expenses |
694,643 |
682,526 |
Total expenses |
1,310,383 |
1,202,857 |
Detail of transfer payments | ||
Grant for the Canada-Quebec Accord on Immigration |
198,194 |
193,893 |
Language instruction for newcomers to Canada |
152,658 |
122,288 |
Immigrant settlement and adaptation |
115,118 |
70,208 |
Contributions to provinces |
97,582 |
82,829 |
Resettlement assistance |
52,906 |
44,128 |
Host program |
8,108 |
5,023 |
International Organization for Migration |
1,109 |
1,075 |
Migration policy development |
321 |
361 |
Grant for the Institute for Canadian Citizenship |
– |
3,000 |
Refund of previous year transfer payments |
(10,256) |
(2,474) |
Total |
615,740 |
520,331 |
The following table presents details of revenues by category.
|
2008 |
2007 |
|
(in thousands of dollars) | |
Immigration service fees |
348,250 |
315,066 |
Right of permanent residence |
70,156 |
70,266 |
Citizenship service fees |
22,275 |
27,249 |
Right of citizenship |
14,863 |
19,011 |
Interest on loans |
663 |
734 |
Other |
497 |
131 |
Total Revenues |
456,704 |
432,457 |
The following table presents details of accounts receivable and advances.
|
2008 |
2007 |
|
(in thousands of dollars) |
|
Receivables from other federal government departments and agencies |
24,949 |
17,887 |
Receivables from external parties |
20,891 |
4,746 |
Advances to employees |
68 |
161 |
Less: allowance for doubtful accounts on external receivables |
(176) |
(177) |
Total |
45,732 |
22,617 |
In accordance with the Immigration and Refugee Protection Act, CIC can issue immigration loans up to a maximum of $110,000 000. Since February 28, 1995, all immigration loans bear interest at a rate determined by the Minister of Finance at the beginning of each calendar year. Regulations provide for a period of up to seven (7) years for the repayment of the loans. The interest rate on outstanding interest-bearing loans varies between 3.56% to 10.718%. Allowance for doubtful accounts is made for loans when recovery is considered uncertain.
|
2008 |
2007 |
|
(in thousands of dollars) | |
Immigration loans |
34,390 |
38,080 |
Less: Allowance for doubtful collection |
(3,216) |
(3,673) |
Total |
31,174 |
34,407 |
|
(in thousands of dollars) | |||
Aging |
Number of loans |
Capital |
Interest |
Total |
0 to 1 year |
4,335 |
11,012 |
– |
11,012 |
1 to 2 years |
3,457 |
7,006 |
2 |
7,008 |
2 to 3 years |
2,405 |
4,454 |
8 |
4,462 |
3 to 4 years |
1,636 |
2,567 |
31 |
2,598 |
4 to 5 years |
1,366 |
2,121 |
52 |
2,173 |
5 to 6 years |
661 |
1,089 |
50 |
1,139 |
6 to 7 years |
475 |
1,039 |
93 |
1,132 |
7 years and over |
1,732 |
4,131 |
735 |
4,866 |
TOTAL |
16,067 |
33,419 |
971 |
34,390 |
|
2008 |
2007 |
|
(in thousands of dollars) |
|
Immigration Loans – Opening balance |
38,080 |
40,271 |
Issuance (including accrued interest) |
12,834 |
13,049 |
Repayments |
(14,928) |
(14,270) |
Write-offs |
(1,596) |
(970) |
Immigration Loans – Closing balance |
34,390 |
38,080 |
(in thousands of dollars) |
COST |
ACCUMULATED AMORTIZATION |
|
|||||||||
Capital asset class |
Opening Balance |
Acquisitions |
Disposals |
Adjustments |
Closing balance |
Opening |
Amortization |
Disposals |
Adjustments |
Closing |
Net book value 2007 |
Net book value 2008 |
Machinery and equipment |
1,934 |
– |
– |
14 |
1,948 |
741 |
129 |
– |
1 |
871 |
1,077 |
1,193 |
Informatics hardware |
28,605 |
1,840 |
1,097 |
1 |
29,349 |
22,452 |
2,851 |
1,090 |
1 |
24,214 |
5,135 |
6,153 |
Purchased software |
20,177 |
22 |
99 |
– |
20,100 |
6,660 |
1,983 |
92 |
– |
8,551 |
11,549 |
13,517 |
Furniture and other |
1,120 |
49 |
25 |
– |
1,144 |
311 |
112 |
18 |
– |
405 |
739 |
809 |
Motor vehicles |
988 |
88 |
98 |
25 |
1,003 |
523 |
106 |
92 |
16 |
553 |
450 |
465 |
Leasehold improvements |
13,367 |
– |
– |
– |
13,367 |
3,350 |
1,337 |
– |
– |
4,687 |
8,680 |
10,017 |
Assets under construction |
192,140 |
23,438 |
– |
– |
215,578 |
– |
– |
– |
– |
– |
215,578 |
192,140 |
Total |
258,331 |
25,437 |
1,319 |
40 |
282,489 |
34,037 |
6,518 |
1,292 |
18 |
39,281 |
243,208 |
224,294 |
Amortization expenses for the year ended March 31, 2008, is $6,518 (2007, $8,207).
The deferred revenue account was established to record fees and rights derived from the Citizenship Act and Regulations and the Immigration and Refugees Protection Act and Regulations where the service has yet to be provided or the right granted. For the year ended March 31, 2008, there was a change in approach to establish the deferred revenue account which resulted in a more accurate estimate of the deferred revenue.
|
2008 |
2007 |
|
(in thousands of dollars) |
|
Opening balance |
235,045 |
282,876 |
Payments received and Impact of Change in Approach |
320,823 |
180,345 |
Revenue recognized |
(202,103) |
(184,507) |
Remissions – reduction of the right of permament residence |
(6,341) |
(43,669) |
Closing balance |
347,424 |
235,045 |
The Immigrant Investor Program allows qualified immigrants to gain permanent residence in Canada by making an investment of $400,000 in the Canadian economy. The investment is returned to the investor, without interest, five years and two months after payment.
After meeting other immigration requirements, applicants are then required to pay their $400,000 investment to the Receiver General for Canada. CIC acts as an agent for the approved provincial funds by collecting the investments and distributing them to the approved funds according to a prescribed allocation formula (50 percent divided equally and 50 percent distributed according to provincial gross domestic product). The investment is distributed to the participating provinces and territories (Ontario, British Columbia, Prince Edward Island, Northwest Territories, Manitoba, Newfoundland and Labrador and Nova Scotia) on the first day of the second month following receipt from the investor.
The participating provinces and territories are responsible for investing their allocations to strengthen their economies and to create or continue employment. They report to CIC quarterly, and after the five-year holding period, remit the $400,000 investment back to CIC. Within 30 days of receipt of the $400,000 from the participating funds, CIC returns the $400,000 investment to the investor (without interest).
The value of financial transactions processed during the year is as follows.
|
(in thousands of dollars) |
|||
|
April 1, 2007 |
Receipts and other credits |
Payments and other charges |
March 31, 2008 |
Immigrant Investor Program |
24,000 |
552,800 |
532,000 |
44,800 |
(a) Pension Benefits: The Department’s employees participate in the Public Service Pension Plan, which is sponsored and administered by the Government of Canada. Pension benefits accrue up to a maximum period of 35 years at a rate of two (2) percent per year of pensionable service, times the average of the best five consecutive years of earnings. The benefits are integrated with Canada/Quebec Pension Plans’ benefits and they are indexed to inflation.
Both the employees and the Department contribute to the cost of the Plan. The 2007‑2008 expense amounts to $30,178,712 ($29,867,771 in 2006‑2007), which represents approximately 2.1 times the contributions by employees (2.2 in 2006 2007).
The Department’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.
(b) Severance Benefits: The Department provides severance benefits to its employees based on eligibility, years of service and final salary. These severance benefits are not prefunded. Benefits will be paid from future appropriations. Information about the severance benefits, measured at March 31, is as follows:
|
2008 |
2007 |
|
(in thousands of dollars) |
|
Accrued benefit obligation, beginning of year |
51,634 |
46,555 |
Expense for the year |
7,072 |
9,461 |
Benefits paid during the year |
(3,272) |
(4,382) |
Accrued benefit obligation, end of year |
55,434 |
51,634 |
Claims and Litigation
Claims have been made against the Department in the normal course of operations. Some of these potential liabilities may become actual liabilities when one or more future events occur or fail to occur. To the extent that the future event is likely to occur or fail to occur, and a reasonable estimate of the loss can be made, an estimated liability is accrued and an expense recorded in the financial statements. Based on the Department’s legal assessment of potential liability, $40,000 was recorded on March 31, 2008.
The nature of the Department’s activities can result in some large multi-year contracts and obligations whereby the Department will be obligated to make future payments when the services/goods are received. Significant contractual obligations that can be reasonably estimated are summarized as follows:
|
(in millions of dollars) |
|||||
Fiscal year |
2009 |
2010 |
2011 |
2012 |
2013 |
Total |
Transfer payments |
356 |
374 |
394 |
394 |
394 |
1,912 |
The Department is related as a result of common ownership to all Government of Canada departments, agencies, and Crown corporations. The Department enters into transactions with these entities in the normal course of business and on normal trade terms. Also, during the year, the Department received services that were obtained without charge from other government departments as presented in part (a).
(a) Services provided without charge by other government departments
During the year, the Department received, without charge from other departments, accommodation, legal fees, the employer’s contribution to the health and dental insurance plans and the workers’ compensation costs. Additionally, the Department received international immigration services from the Department of Foreign Affairs and International Trade, staff and facilities at
missions abroad. These services without charge have been recognized in the Department’s Statement of Operations as follows.
|
2008 |
2007 |
|
(in thousands of dollars) |
|
Accommodation |
30,073 |
29,998 |
Employer’s contribution to health and dental insurance plans |
18,129 |
20,316 |
Workers’ compensation costs |
182 |
143 |
Legal services |
38,897 |
38,703 |
International immigration services |
148,000 |
148,000 |
Total |
235,281 |
237,160 |
The Government has structured some of its administrative activities for efficiency and cost effectiveness purposes so that one department performs these on behalf of all without charge. The costs of these services, which include payroll and cheque issuance services provided by Public Works and Government Services Canada and audit services provided by the Office of the Auditor General, are not included as an expense in the Department’s Statement of Operations.
(b) Payables and receivables outstanding at year-end with related parties
|
2008 |
2007 |
|
(in thousands of dollars) |
|
Accounts receivable – other government departments and agencies |
23,892 |
11,361 |
Accounts payable – other government departments and agencies |
4,422 |
5,960 |
____________
1. For more information on CIC’s programs, see www.cic.gc.ca.
2. For more information on the CBSA, see www.cbsa-asfc.gc.ca.
3. CIC’s PAA was modified in 2007-2008 for implementation in 2008-2009.
4. For more information, see the 2006 Census of Canada at www12.statcan.ca/english/census/index.cfm.
5. For more information, see the 2006 Census of Canada at www12.statcan.ca/english/census/index.cfm.
6. For more information, see the Critical Partnerships section of this report.
7. For more information, see www.fin.gc.ca/ec2006/plan/pltoce.html.
8. For more information on the MAF, see www.tbs-sct.gc.ca/maf-crg/index_e.asp.
9. For more detailed information on the agreements, see CIC’s 2007 Annual Report to Parliament on Immigration at www.cic.gc.ca/english/resources/publications/annual-report2007/section2.asp. All current agreements can be found at www.cic.gc.ca/english/department/laws-policy/agreements/index.asp.
10. For further details, see www.irb-cisr.gc.ca/en/index_e.htm.
11. Source: Labour Force Survey at www40.statcan.ca/l01/cst01/other/lfs/lfsintro.htm.
12. Source: Citizenship and Immigration Canada, Facts & Figures 2007 (www.cic.gc.ca/english/resources/statistics/menu-fact.asp).
13. Admissions under the humanitarian and compassionate provision have been fairly consistent over the past few years; the increase in admissions in 2007 is a reflection of the 5,060 foreign nationals who were granted permanent resident status under the Public Policy for the Spouse or Common-law Partner in Canada Class, which also falls under section 25 of IRPA.
14. For more information, see www.cic.gc.ca/english/resources/publications/annual-report2007/index.asp.
15. Additional information on these changes can be found at www.cic.gc.ca/english/department/laws-policy/irpa.asp.
16. For more information, see www.cic.gc.ca/english/resources/publications/settlement/plan-minorities.asp.
17. This year’s Facts and Figures uses a new methodology for estimating and presenting the number of temporary residents who have entered the country. To give a more accurate and complete picture, it reports separately on those arriving for the first time as temporary residents (Initial entries), and those who have been temporary residents before but are re-entering with a new permit issued abroad (Re-entries).
18. This year, CIC introduces a new method for calculating the number of foreign students entering the country. Included are temporary residents entering the country mainly for study whether for the first time or as a subsequent re-entry. In 2007, 64,636 foreign students entered for the first time and 9,373 were subject to a re-entry for a total 74,009 persons.
19. For more information see www.cic.gc.ca/english/visit/visas.asp.
20. For more information, see www.iom.int/jahia/webdav/shared/shared/mainsite/about_iom/docs/res1150_en.pdf.
21. For more information, see http://cmte.parl.gc.ca/Content/HOC/committee/391/cimm/reports/rp2969755/cimmrp15/cimmrp15-e.pdf.
22. For more information, see www.cic.gc.ca/english/resources/evaluation/psrp/psrp-summary.asp.
23. For more information, see the Labour Force Survey at www40.statcan.ca/01/cst01/other/lfs/lfsintro.htm.
24. For more information, see www.cic.gc.ca/english/resources/publications/settlement/coia-plan.asp.
25. Report is available at http://atwork.settlement.org/sys/atwork_library_detail.asp?passed_lang=EN&doc_id=1004346.
26. Source: 2006 Census of Canada.
27. Rate is for all foreign-born individuals, rather than documented immigrants who were granted permanent resident status.
28. Source: Statistics Canada (www.statcan.ca/english/freepub/11-008-XIE/2004004/articles/7775.pdf).
29. Source: Statistics Canada’s Ethnic Diversity Survey at www.statcan.ca/Daily/English/030929/d030929a.htm and General Social Survey at www.statcan.ca/english/Dli/Data/Ftp/gss/gssc1703.htm.
30. Source: CICAnnual Tracking Survey (May 2007) at http://epe.lac-bac.gc.ca/100/200/301/pwgsc-tpsgc/por-ef/citizenship_immigration/2007/140-06-e/report.doc.
31. The publication can be found at www.cic.gc.ca/english/resources/statistics/facts2006/index.asp.
32. More information on the Metropolis Project can be found at: http://metropolis.net/.
33. More information can be found at www.cic.gc.ca/english/resources/publications/annual-report2007/section6.asp.