0 Account Chart CA EN view 1 view ASSETS 11 view CURRENT ASSETS 111 view CASH 112 view TREASURY OR TREASURY EQUIVALENTS 113 view CERTIFICATES OF DEPOSITS 114 view STOCKS 1141 other Stock In Hand 1145 other Stock Delivered But Not Billed 115 view ACCOUNTS RECEIVABLES 1151 receivable Customers Account 1152 view ALLOWANCE FOR DOUBTFUL ACCOUNTS 116 view PREPAID EXPENSES 117 view INVESTMENTS HELD FOR TRADING 118 view TAXES RECEIVABLES 1181 other GST receivable 1182 other PST/QST receivable 1183 view HST receivable 11831 other HST receivable - 13% 11832 other HST receivable - 14% 11833 other HST receivable - 15% 15 view NON-CURRENT ASSETS 151 view INVESTMENTS AVAILABLE FOR SALE 152 view TANGIBLE ASSETS 1527 view ACCUMULATED DEPRECIATIONS 153 view INTANGIBLE ASSETS 1531 view PATENTS, TRADEMARKS AND COPYRIGHTS 2 view LIABILITIES 21 view CURRENT LIABILITIES 211 view ACCOUNTS PAYABLES 2111 payable Suppliers Account 212 view OTHER ACCOUNTS PAYABLES 213 view TAXES PAYABLES 2131 other GST to pay 2132 other PST/QST to pay 2133 view HST to pay 21331 other HST to pay - 13% 21332 other HST to pay - 14% 21333 other HST to pay - 15% 214 view LABOUR TAXES TO PAY 2141 view CANADA REVENUE AGENCY 21411 view EMPLOYMENT INSURANCE TO PAY 214111 other EI - Employees Contribution 214112 other EI - Employer Contribution 21412 other Federal Income Tax 21413 view CANADA PENSION PLAN TO PAY 214131 other CPP - Employees Contribution 214132 other CPP - Employer Contribution 2142 view PROVINCIAL REVENU AGENCY 21421 other Health Services Fund to pay 21422 view PROVINCIAL PENSION PLAN TO PAY 214221 other Provincial Pension Plan - Employees Contribution 214222 other Provincial Pension Plan - Employer Contribution 21423 view PROVINCIAL PARENTAL INSURANCE PLAN TO PAY 214231 other Parental Insurance Plan - Employee Contribution 214232 other Parental Insurance Plan - Employer Contribution 21424 other Labour Health and Safety to pay 21425 other Labour Standards to pay 21426 other Provincial Income Tax 215 view CURRENT FINANCIAL DEBTS 216 view LIABILITIES ASSETS HELD FOR TRANSFER 217 view STOCK LIABILITIES 2171 other Stock Received But Not Billed 218 view CURRENT LIABILITIES RELATED TO SALARIES 2181 other Salaries to pay 2183 other Bonus to pay 2184 other Retroactive Payment to pay 2185 view GROUP PENSION PLAN TO PAY 218501 other Group Pension Plan to pay - Employees Contribution 218502 other Group Pension Plan to pay - Employer Contribution 2186 view EMPLOYEE BENEFITS 218601 other Employee Benefits Provision - Employees Contribution 218602 other Employee Benefits Provision - Employer Contribution 25 view NON-CURRENT LIABILITIES 251 view NON-CURRENT FINANCIAL DEBTS 252 view PROVISIONS FOR PENSIONS AND OTHER POST-EMPLOYMENT ADVANTAGES 2521 other Provision for pension plans 253 view DEFERRED TAXES 254 view NON-CURRENT LIABILITIES RELATED TO SALARIES 2541 view Leaves Accruded 254101 other Vacations Accruded 254102 other Compensatory Days Accruded 254103 other Sick Leaves Accruded 2542 other Bonus Accruded 259 view OTHER NON-CURRENT LIABILITIES 3 view EQUITY 31 view SHARE CAPITAL 32 view PREMIUMS 33 view RETAINED EARNINGS 34 view DIVIDENDS 35 view TRANSLATION ADJUSTMENTS 36 view CONTRIBUTED SURPLUS 4 view INCOMES 41 view OPERATING INCOMES 411 other Inside Sales 412 other Harmonized Provinces Sales 413 other Non-Harmonized Provinces Sales 414 other International Sales 419 view OTHER OPERATING INCOMES 42 view NON-OPERATING INCOMES 425 view INTERESTS 429 view OTHER NON-OPERATING INCOMES 5 view EXPENSES 51 view OPERATING EXPENSES 511 view COST OF GOODS SOLD 5111 other Inside Purchases 5112 other Purchases in harmonized provinces 5113 other Purchases in non-harmonized provinces 5114 other International Purchases 512 view LABOUR EXPENSES 5121 view Salaries 512101 other Regular Salaries 512102 other Bonus 512103 other Retroactive Pay 5122 view Leaves Accruded 512201 other Vacations Accruded 512202 other Compensatory Days Accruded 512203 other Sick Leaves Accruded 5123 view Employer Contributions 512301 other Canada Pension Plan 512302 other Employment Insurance 512303 other Group Pension Plan 512304 other Employee benefits expense 512310 other Provincial Pension Plan 512311 other Provincial Parental Insurance Plan 512312 other Labour Health and Safety 512313 other Labour Standards 512314 other Health Service Fund 513 view SALES EXPENSES 514 view GENERAL EXPENSES 515 view RESEARCH AND DEVELOPMENT EXPENSES 519 view OTHER OPERATING EXPENSES 55 view NON-OPERATING EXPENSES 551 view INTERESTS EXPENSES 559 view OTHER NON-OPERATING EXPENSES