This standard requires public sector entities to recognize legally obligated costs associated with the retirement of tangible capital assets on acquisition, construction or development and expense those costs systematically over the life of the asset.These amounts were measured using information, assumptions and discount rates that are current at the beginning of the fiscal year. The amount recognized as an asset retirement cost is measured as of the date the asset retirement obligation was incurred. Accumulated accretion and amortization are measured for the period from the date the liability would have been recognized had the provisions of this standard been in effect to the date as of which this standard is first applied. An asset retirement obligation is recognized when all of the following criteria are satisfied:

Discount period and timing settlement

(6,370)

3. Parliamentary authorities

Inter entity

Inter entity

inter entity

Note 10

Note 13

Note 3

Parks Canada Agency

Tangible capital assets (Note 13)

note 2,

Maison Laurier

3. Crédits parlementaires

note 13.

Note 6

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