Guide to the General Index of Financial Information ... - New Learner

2220 Due from joint venture(s)/partnership(s)long-term amounts due from jointventure(s)/partnership(s), or syndicate(s), such asadvances, loans, or notesItems 2240 to 2250 – Related parties can refer to affiliate,associated, and subsidiary corporations.NoteLong-term investment in a parent company should bereported in the appropriate item in this block. However,item 2182 – Due from corporate shareholders, should beused for long-term amounts due from a parent company.2240 Due from/investment in related parties2241 Due from/investment in Canadian related parties2242 Shares in Canadian related corporations2243 Loans/advances to Canadian related corporations2244 Investment in Canadian related corporations atcost2245 Investment in Canadian related corporations atequity2246 Due from/investment in foreign related parties2247 Shares in foreign related corporations2248 Loans/advances to foreign related corporations2249 Investment in foreign related corporations at cost2250 Investment in foreign related corporations atequity2280 Investment in co-tenancyinvestment in co-ownerships2300 Long term investments2301 Foreign shares2302 Other types of foreign investmentsforeign investments in joint ventures, partnerships,bonds, and debentures2303 Canadian shares2304 Government of Canada debtgovernment of Canada long-term bonds and debentures2305 Canadian, provincial, and municipal governmentdebt2306 Canadian corporate bonds and debentureslong-term bond coupons and bond deposits2307 Debt securities2308 Equity securities2309 Securities purchased under resale agreements2310 Central credit union shares2311 Other Canadian long-term investments2360 Long-term loansadvances and notes shown long-term2361 Mortgages2362 Personal and credit card loans2363 Business and government loans2364 Line of credit2420 Other long-term assetsinvestment tax credits, stock exchange seats, andutilities deposits2421 Future (deferred) income taxesincome taxes applicable to future years, and reserve forincome taxes, shown long term2422 Deferred pension charges2423 Deferred unrealized exchange losses2424 Other deferred items/chargesdebt discount and expense, deferred development costs,deferred finance charges, deferred organization expense,lease inducements, tenant inducements, and cost onincomplete contracts2425 Accumulated amortization of deferred charges2426 Reserve fund2427 Cash surrender value of life insurance2589 Total long-term assets2590 Assets held in trusttrust fund, trust assets, or funds held in escrowcorporations such as collection agencies, funeral homes,insurance agencies, real estate agencies, travel agencies,and travel wholesalers would use this item – an amountreported in this item should have a balancing amountreported in Item 3470 – Amounts held in trust, in theliabilities section2599 Total assetsthis item represents the total of all current, capital,long-term assets, and assets held in trust and must bereported (see “Validity check items” on page 5)LiabilitiesCurrent liabilities2600 Bank overdraftbank indebtedness2620 Amounts payable and accrued liabilitiesaccrued liabilities, agreements payable, claims payable,rent payable, and utilities payable2621 Trade payables2622 Trade payables to related parties2623 Holdbacks payable2624 Wages payable2625 Management fees payable2626 Bonuses payable2627 Employee deductions payablepayroll deductions for employee benefits such asEmployment Insurance, Canada Pension Plan, QuebecParental Insurance Plan, group insurance, and pensionplans2628 Withholding taxes payable2629 Interest payableaccrued interest payable2630 Amounts payable to members of NPOsfor corporations that are non-profit organizations toreport amounts payable to members2680 Taxes payablecapital taxes, foreign taxes, GST/HST, current incometaxes, logging taxes, sales taxes, and tax credits payable2700 Short term debtcorporate loans, demand loans, loans from foreignbanks, and notes payable shown short term2701 Loans from Canadian banks2702 Liability for securities sold short2703 Liability for securities sold under repurchaseagreementswww.cra.gc.ca 15