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Version of document from 2006-03-22 to 2007-06-20:

Carriers and Transportation and Grain Handling Undertakings Information Regulations

SOR/96-334

CANADA TRANSPORTATION ACT

Registration 1996-07-01

Carriers and Transportation and Grain Handling Undertakings Information Regulations

P.C. 1996-1060 1996-07-01

The Minister of Transport, pursuant to section 50 of the Canada Transportation ActFootnote a, hereby makes the annexed Carriers Information Regulations.

His Excellency the Governor General in Council, on the recommendation of the Minister of Transport, pursuant to section 50 of the Canada Transportation ActFootnote a, hereby approves the annexed Carriers Information Regulations, made on July 1, 1996 by the Minister of Transport.

Interpretation

  •  (1) The definitions in this subsection apply in these Regulations.

    Act

    Act means the Canada Transportation Act. (Loi)

    crop year

    crop year has the meaning assigned to it in section 2 of the Canada Grain Act. (campagne agricole)

    grain

    grain has the meaning assigned to it in section 147 of the Act. (grain)

    reporting period

    reporting period, in respect of information that is required, means the period for which the information is to be provided. (période de référence)

  • (2) A reference to a form or publication mentioned in these Regulations is a reference to the form or publication as amended from time to time.

  • SOR/99-328, s. 2

Provision of Information to the Minister

 Where the Department of Transport has entered into an agreement with Statistics Canada for the sharing of information collected under the Statistics Act and a carrier submits information required by these Regulations to Statistics Canada, the information is considered to be submitted to the Minister.

PART IAir Carriers

Interpretation

 The definitions in this section apply in this Part.

charter service

charter service means the transportation of passengers or cargo by aircraft pursuant to a contract under which a person, other than the air carrier that operates the air service, reserves a block of seats or part of the cargo space of an aircraft for the person’s use or for resale to the public. (service d’affrètement)

level I air carrier

level I air carrier means a Canadian air carrier, other than a level VI air carrier, that transported at least 1,000,000 revenue passengers or at least 200 000 tonnes of cargo in each of the two calendar years before the year in which information is provided pursuant to this Part. (transporteur aérien de niveau I)

level II air carrier

level II air carrier means a Canadian air carrier, other than a level VI air carrier, that transported at least 50,000 but fewer than 1,000,000 revenue passengers, or at least 10 000 but less than 200 000 tonnes of cargo, in each of the two calendar years before the year in which information is provided pursuant to this Part. (transporteur aérien de niveau II)

level III air carrier

level III air carrier means a Canadian air carrier, other than a level VI air carrier, that transported at least 5,000 but fewer than 50,000 revenue passengers, or at least 1 000 but less than 10 000 tonnes of cargo, in each of the two calendar years before the year in which information is provided pursuant to this Part. (transporteur aérien de niveau III)

level IV air carrier

level IV air carrier means a Canadian air carrier that is not any other level of air carrier that realized gross revenues of at least $500,000 for the provision of air services for which the air carrier holds a licence, in each of the two calendar years before the year in which information is provided pursuant to this Part. (transporteur aérien de niveau IV)

level V air carrier

level V air carrier means a Canadian air carrier that is not any other level of air carrier and that realized gross revenues of less than $500,000 for the provision of air services for which the air carrier holds a licence, in either of the two calendar years before the year in which information is provided pursuant to this Part. (transporteur aérien de niveau V)

level VI air carrier

level VI air carrier means a Canadian air carrier that operates an air service for which the air carrier holds a licence for the sole purpose of transporting passengers and cargo to or from a lodge operation in the year in which information is provided pursuant to this Part. (transporteur aérien de niveau VI)

local air carrier

local air carrier means

  • (a) a level II air carrier that transported less than 300,000 revenue passengers by scheduled unit toll service in each of the two calendar years before the year in which information is provided pursuant to this Part; or

  • (b) a level III air carrier, level IV air carrier or level V air carrier. (transporteur aérien local)

regional air carrier

regional air carrier means a Canadian air carrier that, in each of the two calendar years before the year in which information is provided pursuant to this Part, was

  • (a) a level I air carrier that transported revenue passengers no more than one billion kilometres; or

  • (b) a level II air carrier that transported at least 300,000 revenue passengers by scheduled unit toll service. (transporteur aérien régional)

revenue passenger

revenue passenger in respect of

  • (a) unit toll service, means a passenger for whose transportation the air carrier receives remuneration equal to at least 25 per cent of the normal fare charged by that carrier for that transportation; and

  • (b) charter service, means a passenger who is transported by the air carrier. (passager payant)

unit toll service

unit toll service means the transportation of passengers and cargo by an aircraft provided by an air carrier that operates the air service and that, directly or indirectly, sells seats and cargo space to the public on a price per seat, price per unit of mass or price per volume of cargo basis. (service à taux unitaire)

Information

 An air carrier referred to in column I of an item of Schedule I must provide to the Minister the information that is required by the form set out in column II of the item in respect of the reporting period set out in column III of that item by no later than the day set out in column IV of that item.

  •  (1) An air carrier referred to in subsection (2) must provide to the Minister financial information, including

    • (a) a summary of the air carrier’s land, buildings, ground equipment and flight equipment accounts, that sets out, in respect of an annual reporting period,

      • (i) gross investments at the beginning and at the end of the calendar year,

      • (ii) additions to and retirement of assets, and

      • (iii) accumulated depreciation at the beginning and at the end of the calendar year; and

    • (b) a statement of changes in the financial position of the carrier that sets out, in respect of a quarterly reporting period, increases and decreases in

      • (i) working capital,

      • (ii) operating activities, in particular, net income, items not affecting cash, net change in non-cash working capital and cash provided by operating activities,

      • (iii) financing activities, in particular, long-term debt, subordinated debt, dividends paid and cash provided by financing activities; and

      • (iv) investing activities, in particular, fixed assets and cash required by investing activities.

  • (2) Subsection (1) applies in respect of

    • (a) level I air carriers; and

    • (b) level II air carriers to level VI air carriers where

      • (i) a level I air carrier has an ownership interest in or control of the air carrier, or

      • (ii) a company that has an ownership interest in or control of the air carrier also has an ownership interest in or control of a Level I air carrier.

  •  (1) A level IV air carrier must provide to the Minister, in respect of each annual reporting period, operational information for unit toll service and for charter service, including the total number of hours flown by fixed-wing aircraft, the total number of hours flown by rotary-wing aircraft, the number of passengers enplaned and the weight of goods enplaned.

  • (2) A level V air carrier must provide to the Minister, in respect of an annual reporting period, operational and financial information for unit toll service for charter service, including the total number of hours flown and total revenue earned.

  • (3) A level VI air carrier must provide to the Minister, in respect of an annual reporting period, operational and financial information for charter service, including the total number of hours flown and total revenue earned.

  • SOR/97-92, s. 2

 An air carrier must provide the information referred to in

  • (a) paragraph 5(1)(a), by no later than 90 days after the last day of the reporting period, where the air carrier is referred to in subsection 5(2);

  • (b) paragraph 5(1)(b), by no later than 60 days after the last day of the reporting period, where the air carrier is referred to in subsection 5(2);

  • (c) subsection 6(1), by no later than 90 days after the last day of the reporting period, where the air carrier is a level IV air carrier;

  • (d) subsection 6(2), by no later than 90 days after the last day of the reporting period, where the air carrier is a level V air carrier; and

  • (e) subsection 6(3), by no later than 90 days after the last day of the reporting period, where the air carrier is a level VI air carrier.

PART IIRail Carriers

Interpretation

 The definitions in this section apply in this Part.

class I rail carrier

class I rail carrier means a railway company that realized gross revenues of at least $250,000,000 for the provision of rail services in each of the two calendar years before the year in which information is provided pursuant to this Part. (transporteur ferroviaire de catégorie I)

class II rail carrier

class II rail carrier means a railway company that realized gross revenues of less than $250,000,000 for the provision of rail services in each of the two calendar years before the year in which information is provided pursuant to this Part. (transporteur ferroviaire de catégorie II)

class III rail carrier

class III rail carrier means a railway company, other than a class I rail carrier or a class II rail carrier, that is engaged in the operation of bridges, tunnels and stations. (transporteur ferroviaire de catégorie III)

gross ton miles per mile of track

gross ton miles per mile of track means the number of tons of freight transported by a train and the number of tons of locomotives and cars of the train multiplied by the distance travelled and divided by the length of track operated. (tonnes-milles brutes par mille de voie)

infant

infant means a person who is less than two years of age. (enfant en bas âge)

movement event

movement event, in respect of the transportation of grain, means

  • (a) the placement of a railway car at a location by a class I rail carrier for the loading or unloading of grain;

  • (b) the release of a railway car by a grain handling undertaking for transportation; or

  • (c) the transportation of a railway car by a class I rail carrier. (événement de mouvement)

passholder

passholder means a person who is an employee of a rail carrier or is otherwise entitled to be transported by a rail carrier without charge or at a reduced fare. (titulaire de laissez-passer)

railway company

railway company has the meaning assigned to that term in section 87 of the Act. (compagnie de chemin de fer)

revenue passenger

revenue passenger, in respect of a rail carrier, means a passenger the charge for whose transportation is remunerated to the rail carrier based on a tariff for the transportation. (passager payant)

  • SOR/97-92, s. 3
  • SOR/99-328, s. 3

Information

  •  (1) A rail carrier referred to in column I of an item of Schedule II must provide to the Minister the information that is required by the form set out in column II of the item in respect of the reporting period set out in column III of that item by no later than the day set out in column IV of that item.

  • (2) The information required by subsection (1) must be provided

    • (a) in triplicate, where the information is required by the forms referred to in items 1 to 16 of Schedule II; and

    • (b) in duplicate, where the information is required by the forms referred to in items 17 to 32 of Schedule II.

  •  (1) A class I rail carrier that transports freight must provide to the Minister financial and operating information for the rail carrier’s Canadian operations, in respect of each quarterly and annual reporting period, that consists of the rail carrier’s unaudited financial statement that is prepared according to generally accepted accounting principles.

  • (2) A class I rail carrier that transports freight must provide to the Minister rail traffic information, in duplicate, in respect of each quarterly and annual reporting period, that consists of a statement that indicates

    • (a) the code that identifies the rail carrier and the last two digits of the year in which the transportation takes place;

    • (b) whether the rail carrier transports freight that is

      • (i) transferred to another rail carrier,

      • (ii) tranferred from another rail carrier, or

      • (iii) for a portion of the transport in Canada, where the transport begins and ends in the United States;

    • (c) the geographic location code, where the transport began or ended in Canada, the alphanumeric code that identifies the province or the state in which the transport began or ended, and, if applicable, the geographic location code of the junction at which freight is transferred to or from another rail carrier, the code that identifies that rail carrier and the code that identifies the rail carrier on which the transport began or ended;

    • (d) the alphanumeric code that identifies imports and exports, the code that identifies the border crossing location, the standard transportation commodity code, the code that identifies the type of equipment used, the number of carloads and the commodity tonnage;

    • (e) the gross waybill revenue, the portion of the waybill revenue received by the rail carrier that provides the information, the miles in respect of which the gross waybill revenue was derived, the two-digit commodity code and, if applicable, the code that identifies dangerous goods, the gross tonnage of any grain that is transported and an intermodal traffic indicator; and

    • (f) in the case of the movement of grain, the gross tonnage of the grain transported each month.

  • (3) Class I rail carriers that transport freight must provide to the Minister, rail traffic density information, in duplicate, in respect of each annual reporting period, including

    • (a) the gross ton miles per mile of track on segments between stations, aggregated to comprise subdivisions; and

    • (b) the number of multiple tracks in each segment between stations and the length of the segment in miles of track.

  • (4) A class I rail carrier that transports freight must provide to the Minister railway costs and rate determination information, as well as supporting information, for the rail carrier’s Canadian operations, in respect of each annual reporting period, including

    • (a) average long-term variable costs for the rail system;

    • (b) operating statistics for the rail system and rail cost centres and by equipment type and type of service; and

    • (c) operating expenses for the rail system and rail cost centres and by equipment type and type of service.

  • SOR/99-328, s. 4
  •  (1) A class I rail carrier that transports grain must provide to the Minister, in respect of each crop year, information in respect of the transportation of grain that includes, for each movement event,

    • (a) the letters that identify the railway car;

    • (b) the number that identifies the railway car;

    • (c) an indication as to whether the railway car is loaded or empty;

    • (d) an indication as to whether the railway car is being

      • (i) placed at a location for loading,

      • (ii) placed at a location for unloading,

      • (iii) released for transportation, or

      • (iv) transported;

    • (e) the date and time that the movement event began;

    • (f) the geographic location code that identifies the location where the movement event began;

    • (g) the date and time that the movement event ended;

    • (h) the geographic location code that identifies the location where the movement event ended; and

    • (i) the standard transportation commodity code in respect of the grain.

  • (2) A class I rail carrier that transports grain must provide to the Minister, in respect of each crop year, a statement of the benefits, including the monetary benefits, given to grain handling undertakings as a means of sharing present or anticipated gains in the efficiency of the grain handling and transportation system.

  • (3) The value of the monetary benefits paid or credited to grain handling undertakings shall be expressed, if reasonably quantifiable, in dollars.

  • SOR/99-328, s. 5
  •  (1) A class I rail carrier that transports grain must provide to the Minister, on request, within 120 days after the date of the request by the Minister, information that sets out separately the specific costs for the movement of grain, in respect of each calendar year, including the costs referred to in paragraphs (2)(a) to (g).

  • (2) The specific costs for the movement of grain must include

    • (a) the cost of train and engine crews;

    • (b) the cost of terminals, stations and buildings;

    • (c) the cost of contract services for marketing and sales;

    • (d) the cost of joint facilities;

    • (e) the cost of equipment rentals;

    • (f) the cost of any loss or damage; and

    • (g) other costs determined by the Minister to be direct costs related to the movement of grain.

  • (3) If the specific costs for the movement of grain referred to in subsection (2) are not available, the information must set out separately the following:

    • (a) the gross ton miles;

    • (b) the diesel unit miles, according to the locomotive categories set out in the Uniform Classification of Accounts, published by the Agency in January 1989;

    • (c) the freight car miles, according to the freight car categories set out in the Uniform Classification of Accounts, published by the Agency in January 1989;

    • (d) the freight car days, according to the freight car categories set out in the Uniform Classification of Accounts, published by the Agency in January 1989;

    • (e) the yard switching miles or minutes;

    • (f) the yard diesel unit minutes;

    • (g) the train switching miles or minutes;

    • (h) the train miles;

    • (i) the gallons of fuel;

    • (j) the freight carloads by car type, according to the freight car categories set out in the Uniform Classification of Accounts, published by the Agency in January 1989;

    • (k) the net ton miles;

    • (l) the equated road miles;

    • (m) the tons of revenue traffic; and

    • (n) the train hours, if the rail carrier uses train hours in the analysis of its train control costs.

  • SOR/99-328, s. 5
  • SOR/2000-258, s. 1(E)
  •  (1) A class I rail carrier that transports passengers, must provide to the Minister, financial, operating and traffic information, other than information that relates to commuter trains, in respect of each month of the quarterly reporting period, that consists of

    • (a) revenues derived from

      • (i) the transportation of revenue passengers and passholders,

      • (ii) the sale of food and beverages,

      • (iii) receipts for mail and express services, and

      • (iv) the use of station property; and

    • (b) variable transportation costs attributable to

      • (i) payments to other rail carriers for the use of tracks, signals, dispatchers and locomotives,

      • (ii) train crews, fuel and reassembling trains at terminals,

      • (iii) buses and taxis used to provide scheduled services and, when a train cannot operate, non-scheduled services,

      • (iv) incentives,

      • (v) equipment maintenance, marketing and sales and station property maintenance, and

      • (vi) supplies used on trains and employees and facilities that provide customer services.

  • (2) A class I rail carrier that transports passengers must provide to the Minister traffic statistics, in respect of each month of the annual reporting period, that consists of

    • (a) revenue in relation to

      • (i) the distance that revenue passengers travelled, and

      • (ii) the number of revenue passengers travelling;

    • (b) the number of

      • (i) passholders and infants in relation to the distance that passholders and infants travelled,

      • (ii) passholders per coach, and

      • (iii) passholders and infants who have first class accommodation;

    • (c) the distance travelled by

      • (i) each train, in miles,

      • (ii) the total number of cars on each train, in miles,

      • (iii) each locomotive on each train, in miles, and

      • (iv) each train, in miles, multiplied by the number of seats in all of the cars of that train;

    • (d) the total distance travelled by

      • (i) passengers, including infants, divided by the total number of seats, and

      • (ii) passengers, other than infants, divided by the total number of seats; and

    • (e) performance indicators, including

      • (i) how often, expressed as a percentage, trains arrived at their destination at the scheduled time,

      • (ii) revenue in relation to costs, expressed as a percentage,

      • (iii) how often, expressed as a percentage, locomotives and cars were available to be operated, and

      • (iv) the number of miles that locomotives and cars operated before they incurred mechanical difficulties that caused delays affecting a train’s scheduled arrival time.

  • (3) The information required by subsections (1) and (2) must be provided in relation to the transportation system summary, by the following service categories and by each route within the following service categories,

    • (a) eastern corridor;

    • (b) southwestern Ontario;

    • (c) eastern long-haul;

    • (d) western long-haul; and

    • (e) mandatory routes.

  • SOR/97-92, s. 6(F)

 A class I rail carrier must provide the information referred to in

  • (a) subsections 10(1), (3) and (4) and section 11,

    • (i) when that information is to be provided in respect of a quarterly reporting period, by no later than 60 days after the last day of that period, and

    • (ii) when that information is to be provided in respect of an annual reporting period, by no later than 90 days after the last day of that period; and

  • (b) subsection 10(2),

    • (i) when that information is to be provided in respect of a quarterly reporting period, by no later than 60 days after the last day of the third quarterly reporting period in the same year, and

    • (ii) when that information is to be provided in respect of an annual reporting period, by no later than 90 days after the last day of that period.

  • SOR/99-328, s. 6

 A class I rail carrier must provide the information referred to in section 10.1 by no later than October 15 following the end of the crop year.

  • SOR/99-328, s. 6

 [Repealed, SOR/2002-355, s. 1]

PART IIIMarine Carriers

Interpretation

 For the purposes of Schedule III, the definitions in this section apply in this Part.

Canadian domiciled marine carrier

Canadian domiciled marine carrier means a marine carrier that is incorporated under the laws of Canada or a province and that operates in Canada or between Canada and another country. (transporteur maritime domicilié au Canada)

domestic marine carrier

domestic marine carrier means a foreign marine carrier or a Canadian domiciled marine carrier that transports passengers or cargo by ship between a port in a province and a port in any other province. (transporteur maritime intérieur)

ferry boat operator

ferry boat operator means a domestic marine carrier or an international carrier that operates a ferry boat. (exploitant de traversier)

international marine carrier

international marine carrier means a foreign marine carrier or a Canadian domiciled marine carrier that transports passengers or cargo by ship between a port in Canada and a port outside Canada. (transporteur maritime international)

tug boat operator

tug boat operator means a domestic marine carrier or a foreign marine carrier that operates a tug boat for the purpose of pulling or pushing barges, scows, self-propelled vessels and log booms. (exploitant de remorqueur)

Application

 This Part applies in respect of marine carriers operating vessels other than vessels under 15 gross tons, fishing vessels or research vessels.

Information

 A marine carrier or operator referred to in column I of an item of Schedule III must provide to the Minister the information that is required by the form set out in column II of the item in respect of the reporting period set out in column III of that item by no later than the day set out in column IV of that item.

PART IVMotor Carriers of Freight

Interpretation

 For the purposes of Schedule IV, the definitions in this section apply in this Part.

courier

courier means a motor carrier that transports only small packages and parcels. (messager)

for-hire carrier

for-hire carrier means a motor carrier that has a transportation licence issued by a provincial authority that authorizes the motor carrier to transport freight and that has as its principal activity the transportation of freight for a fee. (transporteur pour compte d’autrui)

level I motor carrier

level I motor carrier means a for-hire carrier that has an annual operating revenue of at least $5,000,000. (transporteur routier de niveau I)

level II motor carrier

level II motor carrier means a for-hire carrier that has an annual operating revenue of at least $1,000,000 but less than $5,000,000. (transporteur routier de niveau II)

level III motor carrier

level III motor carrier means a for-hire carrier or an owner-operator that has an annual operating revenue of at least $25,000 but less than $1,000,000. (transporteur routier de niveau III)

level IV motor carrier

level IV motor carrier means a private carrier that has an annual operating revenue of at least $1,000,000. (transporteur routier de niveau IV)

motor carrier

motor carrier means a carrier that transports goods by truck between provinces or between Canada and the United States. (transporteur routier)

owner-operator

owner-operator means a motor carrier that has a commercial licence issued by a provincial authority authorizing the carrier to haul trailers or other equipment and that transports freight for other motor carriers. (chauffeur contractant)

private carrier

private carrier means a motor carrier that is part of a company that has as its principal activity the sale of goods and that transports those goods. ((transporteur pour compte propre))

Information

 Where, for the purposes of the Act, information relating to the economic condition of motor carriers is required, on request by the Minister, a motor carrier referred to in column I of an item in Schedule IV must provide to the Minister the information that is required by the form set out in column II of the item in respect of the reporting period set out in column III of that item by no later than the day set out in column IV of that item.

PART VPassenger Motor Carriers

Interpretation

 For the purposes of Schedule V, the definitions in this section apply in this Part.

large passenger carrier

large passenger carrier means a passenger carrier that has an annual gross operating revenue of more than $2,000,000. (gros transporteur de voyageurs)

passenger carrier

passenger carrier means a carrier that transports passengers by bus between provinces or between Canada and the United States. (transporteur de voyageurs)

small passenger carrier

small passenger carrier means a passenger carrier that has an annual gross operating revenue of not less than $200,000 and not more than $2,000,000. (petit transporteur de voyageurs)

Information

 Every passenger carrier referred to in column I of an item of Schedule V must provide to the Minister the information that is required by the form set out in column II of the item in respect of the reporting period set out in column III of that item by no later than the day set out in column IV of that item.

PART VIAir Services Undertakings

Interpretation

 The definitions in this section apply in this Part.

air navigation undertaking

air navigation undertaking means a Canadian undertaking that operates in at least two provinces and provides

  • (a) aeronautical communication, information and radio navigation services; and

  • (b) air traffic control, aviation weather, emergency assistance and flight information services. (entreprise de navigation aérienne)

airport authority

airport authority means a not-for-profit corporation that manages, operates and maintains an airport

  • (a) at the national capital or at a provincial capital;

  • (b) in any province other than New Brunswick, if at least 200,000 passengers arrive at or depart from the airport in a year; or

  • (c) in New Brunswick, if at least 196,000 passengers arrive at or depart from the airport in a year. (administration aéroportuaire)

  • SOR/97-92, s. 4

Information

  •  (1) An airport authority must provide to the Minister the information that is required by the form set out in column I of each item of Part I of Schedule VI in respect of the quarterly and annual reporting periods set out in column II of the item by no later than the corresponding day set out in column III of that item.

  • (2) The information required by paragraph 2(b) of Part I of Schedule VI must be audited.

  • SOR/97-92, s. 4
  •  (1) An air navigation undertaking must provide to the Minister the information that is required by the form set out in column I of each item of Part II of Schedule VI in respect of the quarterly and annual reporting periods set out in column II of the item by no later than the corresponding day set out in column III of that item.

  • (2) The information required by paragraph 2(b) of Part II of Schedule VI must be audited.

  • SOR/97-92, s. 4

PART VIIDeep Waterway Undertakings

Interpretation

 The definitions in this section apply in this Part.

deep waterway

deep waterway means a body of water the depth of which is at least 8.229 6 m (27 feet) or, in the case of lock sills, at least 9.144 m (30 feet). (voie en eau profonde)

deep waterway undertaking

deep waterway undertaking means a company incorporated under the laws of Canada or a province for the purpose of constructing, maintaining and operating a deep waterway. (entreprise de voie en eau profonde)

  • SOR/97-92, s. 4

Information

  •  (1) A deep waterway undertaking must provide to the Minister the information that is required by the form set out in column I of each item of Schedule VII in respect of the reporting period or periods set out in column II of the item by no later than the corresponding day set out in column III of that item.

  • (2) The information required by paragraph 5(b) of Schedule VII must be audited.

  • SOR/97-92, s. 4

Part VIII [Reserved]

[25 and 26 reserved] DORS/99-328, art. 7.

PART IXGrain Handling Undertakings

Interpretation

 In this Part, licensee, primary elevator, process elevator and terminal elevator have the meanings assigned to them in section 2 of the Canada Grain Act.

  • SOR/99-328, s. 7

Application

 This Part applies to a licensee who operates the following elevators at which grain is handled:

  • (a) one or more primary elevators in the Western Division, if the total amount of grain handled at those primary elevators in a crop year is 100,000 tonnes or more;

  • (b) a terminal elevator; or

  • (c) a process elevator.

  • SOR/99-328, s. 7

Information Provided by a Licensee

Financial Information

 A licensee who operates a primary elevator in the Western Division, or a terminal elevator, must provide to the Minister the operating expenses in relation to its grain handling activities for the elevator or the aggregate of elevators, in respect of each fiscal year of the licensee.

  • SOR/99-328, s. 7
  •  (1) A licensee who operates a primary elevator in the Western Division, or a terminal elevator, must provide to the Minister, in relation to capital assets used for grain handling, in respect of each fiscal year of the licensee, information regarding the following categories of capital assets:

    • (a) buildings;

    • (b) land;

    • (c) machinery and equipment;

    • (d) vehicles;

    • (e) railway sidings; and

    • (f) any other category of capital assets related to the handling of the grain.

  • (2) The information to be provided for each category must include

    • (a) historical costs;

    • (b) accumulated depreciation;

    • (c) net book value at the beginning of the fiscal year;

    • (d) additions;

    • (e) disposals;

    • (f) depreciation; and

    • (g) net book value at the end of the fiscal year.

  • SOR/99-328, s. 7
  •  (1) A licensee who operates a primary elevator in the Western Division, or a terminal elevator, must provide to the Minister, in relation to its grain handling activities in each fiscal year of the licensee, a statement of

    • (a) its net revenue for the handling of grain that the Canadian Wheat Board has authority to market and its net revenue for the handling of all other grains; and

    • (b) the benefits, including the monetary benefits, that are associated with those net revenues and given to producers as a means of sharing present or anticipated gains in the efficiency of the grain handling and transportation system.

  • (2) The value of the monetary benefits paid or credited to producers shall be expressed, if reasonably quantifiable, in dollars.

  • SOR/99-328, s. 7

 A licensee who operates a primary elevator in the Western Division, or a terminal elevator, must provide to the Minister, in relation to its grain handling activities in each fiscal year of the licensee, a statement of marine demurrage charges paid in respect of grain that the Canadian Wheat Board does not have authority to market.

  • SOR/99-328, s. 7

 A licensee who operates a primary elevator in the Western Division, or a terminal elevator, must provide the financial information referred to in sections 29 to 32 by no later than 120 days after the end of the fiscal year of the licensee.

  • SOR/99-328, s. 7

 If the financial information provided by a licensee under any of sections 29 to 32 includes estimates, allocations or apportionments, the licensee shall provide a description of the basis for them.

  • SOR/99-328, s. 7

 Financial information provided in respect of a licensee under this Part shall be

  • (a) based on the licensee’s accounting records; and

  • (b) if applicable, prepared in accordance with generally accepted accounting principles.

  • SOR/99-328, s. 7

Operational Information

  •  (1) A licensee who operates a primary elevator in the Western Division must provide to the Minister the information that is required by the form set out in column I of each item of Part I of Schedule IX in respect of the reporting period set out in column II of the item by no later than the day set out in column III of that item.

  • (2) A licensee who operates a process elevator must provide to the Minister the information that is required by the form set out in column I of the item of Part II of Schedule IX in respect of the reporting period set out in column II of the item by no later than the day set out in column III of that item.

  • (3) When a licensee provides the information referred to in subsection (1) or (2) to the Canadian Grain Commission under section 26 or 27 of the Canada Grain Regulations and the licensee authorizes the Commission to transmit that information to the Minister, the information is considered to have been provided to the Minister.

  • (4) A licensee who operates one or more terminal elevators must provide to the Minister, in relation to its grain handling activities in each crop year, the operating statistics of each terminal elevator.

  • SOR/99-328, s. 7

 A licensee who operates one or more primary elevators in the Western Division must provide to the Minister, in relation to each of its elevators at which 25 or more cars can be accommodated on the siding for the elevator, for each crop year, the following information:

  • (a) the number of cars that can be accommodated on the siding for the elevator;

  • (b) the number of times 25 or more cars were loaded and shipped together in a block, during the crop year; and

  • (c) the proportion of traffic during the crop year that moved from the elevator in blocks.

  • SOR/99-328, s. 7

 [Repealed, SOR/2002-355, s. 2]

PART XPort Authorities

Interpretation

 In this Part, port authority means a port authority set out in the schedule to the Canada Marine Act.

  • SOR/99-458, s. 1
  • SOR/2000-258, s. 2

Information

 A port authority must provide to the Minister the information that is required by the form set out in column I of each item of Schedule X in respect of the reporting period or periods set out in column II of the item by no later than the corresponding day set out in column III of that item.

  • SOR/99-458, s. 1
  • SOR/2000-258, s. 2

SCHEDULE I(Section 4)

Column IColumn IIColumn IIIColumn IV
ItemAir CarrierFormReporting PeriodDay
1

levels I to V air carriers and non-Canadian air carriers that operate charter services on a fixed-wing aircraft whose maximum take-off weight is greater than

  • (a) 15 000 kg, for domestic or for international flights, other than those referred to in paragraph (b); and

  • (b) 8 200 kg, between Canada and the United States

Charter On-Flight Origin and Destination Report, Statement 2 (I, II, III, IV, V, F), 5-3502-73, published by Statistics Canada on July 15, 1991monthly30 days after the last day of the reporting period
2levels I and II air carriers, where the air carrier transported more than 300,000 revenue passengers by unit toll services in each of the two calendar years before the year in which the information is providedRevenue Passenger Origin - Destination Survey, Statement 3 (I, II), 5-3502-68, published by Statistics Canada on November 6, 1991monthly30 days after the last day of the reporting period
3levels II to V air carriers operating unit toll services and foreign air carriers who operate unit toll services on a fixed-wing aircraft whose maximum take-off weight is not more than 30 000 kgCoupon Passenger Origin and Destination Report: Unit Toll Services, Statement 4 (II, III, IV, V, F), 5-3502-141, published by Statistics Canada on June 2, 1994quarterly60 days after the last day of the reporting period
4level I air carriers, other than regional or local level I air carriers, and foreign carriers operating unit toll services, that are not reported on the form referred to in item 3Daily Airport Activities Report, Statement 6(I,F), 5-3502-121, published by Statistics Canada on December 1, 1991monthly30 days after the last day of the reporting period
5regional and local level I air carriers operating unit toll servicesDaily Airport Activities Report for Regional and Local Level I Carriers, Statement 6(C), 5-3502-144.1, published by Statistics Canada on March 5, 1996monthly30 days after the last day of the reporting period
6level I air carriers, and foreign carriers operating unit toll servicesCo-host Data Information for Joint Agreement Flights, 5-3502-143.1, published by Statistics Canada on March 5, 1996monthly30 days after the last day of the reporting period
7level I air carriersFare Basis Report, Statement 8(I), 5-3500-140, published by Statistics Canada on October 8, 1987quarterly60 days after the last day of the reporting period
8levels I and II air carriersUnit Toll Services Revenue Operating Statistics, Statement 10 (I,II), 5-3502-120, published by Statistics Canada on April 14, 1992quarterly60 days after the last day of the reporting period
9level III air carriersUnit Toll Services Revenue Operating Statistics, Statement 10 (III), 5-3502-101, published by Statistics Canada on March 1, 1993annually60 days after the last day of the reporting period
10levels I and II air carriers operating charter servicesCharter Services Revenue Operating Statistics, Statement 12 (I,II,III, IV,V,VI), 5-3502-103, published by Statistics Canada on February 5, 1992quarterly60 days after the last day of the reporting period
11level III air carriers operating charter servicesCharter Services Revenue Operating Statistics, Statement 12 (I,II,III, IV,V,VI), 5-3502-103, published by Statistics Canada on February 5, 1992annually90 days after the last day of the reporting period
12levels I to IV air carriersBalance Sheet, Statement 20 (I,II,III,IV), 5-3502-107, published by Statistics Canada on February 6, 1992annually90 days after the last day of the reporting period
13levels I and II air carriersStatement of Revenues and Expenses, except for the portion of the form that contains an annual expense analysis, Statement 21(I,II), 5-3502-109.1, published by Statistics Canada on April 8, 1992quarterly60 days after the last day of the reporting period
14levels I and II air carriersthe portion of the Statement of Revenues and Expenses that contains the annual expense analysis, Statement 21(I,II), 5-3502-109.1, published by Statistics Canada on April 8, 1992annually90 days after the last day of the reporting period
15levels III to IV air carriersStatement of Revenues and Expenses, Statement 21(III,IV), 5-3502-111, published by Statistics Canada on November 19, 1990annually120 days after the last day of the reporting period
16levels I to VI air carriersFleet Report, Statement 30 (I,II,III,IV,V,VI), 5-3500-72, published by Statistics Canada on January 18, 1989October 1530 days after the last day of the reporting period
17level I air carriersTelephone Survey 53502-142.1 published by Statistics Canada on March 5, 1996monthly14 days after the last day of the reporting period

SCHEDULE II(Section 9)

Column IColumn IIColumn IIIColumn IV
ItemRail CarrierFormReporting PeriodDay
1classes I and II rail carriersBalance Sheet, Schedule F.1 of the Railway Annual Report, TP 12753 E/F, published by Transport Canada in May 1996annuallyMay 31 in the year after the last day of the reporting period
2classes I and II rail carriersStatement of Retained Earnings, Schedule F.2 of the Railway Annual Report, TP 12753 E/F, published by Transport Canada in May 1996annuallyMay 31 in the year after the last day of the reporting period
3classes I and II rail carriersStatement of Changes in Financial Position, Schedule F.3 of the Railway Annual Report, TP 12753 E/F, published by Transport Canada in May 1996annuallyMay 31 in the year after the last day of the reporting period
4classes I and II rail carriersStatement of Income and Passenger Revenue, Schedule F.4 of the Railway Annual Report, TP 12753 E/F, published by Transport Canada in May 1996annuallyMay 31 in the year after the last day of the reporting period
5classes I and II rail carriersSummary Schedule of Property Accounts, Schedule F.5 of the Railway Annual Report, TP 12753 E/F, published by Transport Canada in May 1996annuallyMay 31 in the year after the last day of the reporting period
6classes I and II rail carriersGovernment Payments, Schedule F.6 of the Railway Annual Report, TP 12753 E/F, published by Transport Canada in May 1996annuallyMay 31 in the year after the last day of the reporting period
7classes I and II rail carriersOperating Statistics, Schedule S.10 of the Railway Annual Report, TP 12753 E/F, published by Transport Canada in May 1996annuallyMay 31 in the year after the last day of the reporting period
8classes I and II rail carriersRevenue Freight Carried, Schedule S.11 of the , TP 12753 E/F, published by Transport Canada in May 1996annuallyMay 31 in the year after the last day of the reporting period
9classes I and II rail carriersEmployees, Their Service Hours and Compensation, Schedule S.12 of the Railway Annual Report, TP 12753 E/F, published by Transport Canada in May 1996annuallyMay 31 in the year after the last day of the reporting period
10classes I and II rail carriersFuel Consumed by Motive Power Equipment, Schedule S.13 of the Railway Annual Report, TP 12753 E/F, published by Transport Canada in May 1996annuallyMay 31 in the year after the last day of the reporting period
11classes I and II rail carriersMileage of Track Operated, Schedule P.15 of the Railway Annual Report, TP 12753 E/F, published by Transport Canada in May 1996annuallyMay 31 in the year after the last day of the reporting period
12classes I and II rail carriersDetails of Track Operated, Schedule P.16 of the Railway Annual Report, TP 12753 E/F, published by Transport Canada in May 1996annuallyMay 31 in the year after the last day of the reporting period
13classes I and II rail carriersInventory of Locomotive Equipment, Schedule P.18 of the Railway Annual Report, TP 12753 E/F, published by Transport Canada in May 1996annuallyMay 31 in the year after the last day of the reporting period
14classes I and II rail carriersInventory of Freight Car Equipment, Schedule P.19 of the Railway Annual Report, TP 12753 E/F, published by Transport Canada in May 1996annuallyMay 31 in the year after the last day of the reporting period
15classes I and II rail carriersInventory of Passenger Car Equipment, Schedule P.20 of the Railway Annual Report, TP 12753 E/F, published by Transport Canada in May 1996annuallyMay 31 in the year after the last day of the reporting period
16classes I and II rail carriersListing of Consolidated Companies, Schedule G.35 of the Railway Annual Report, TP 12753 E/F, published by Transport Canada in May 1996annuallyMay 31 in the year after the last day of the reporting period
17classes I and II rail carriersHistory, Schedule G.30 of the Financial and Related Data, TP 12754 E/F, published by Transport Canada in May 1996annuallyMay 31 in the year after the last day of the reporting period
18classes I and II rail carriersDirectors, Schedule G.31 of the Financial and Related Data, TP 12754 E/F, published by Transport Canada in May 1996annuallyMay 31 in the year after the last day of the reporting period
19classes I and II rail carriersPrincipal General Officers, Schedule G.32 of the Financial and Related Data, TP 12754 E/F, published by Transport Canada in May 1996annuallyMay 31 in the year after the last day of the reporting period
20classes I and II rail carriersPrincipal Shareholders, Schedule G.33 of the Financial and Related Data, TP 12754 E/F, published by Transport Canada in May 1996annuallyMay 31 in the year after the last day of the reporting period
21classes I and II rail carriersListing of Related Companies not Consolidated in Report, Schedule G.34 of the Financial and Related Data, TP 12754 E/F, published by Transport Canada in May 1996annuallyMay 31 in the year after the last day of the reporting period
22classes I and II rail carriersSummary of Long-Term Investments, Schedule F.40 of the Financial and Related Data, TP 12754 E/F, published by Transport Canada in May 1996annuallyMay 31 in the year after the last day of the reporting period
23classes I and II rail carriersReconciliation of Income Tax Expense and Liabilities, Schedule F.45 of the Financial and Related Data, TP 12754 E/F, published by Transport Canada in May 1996annuallyMay 31 in the year after the last day of the reporting period
24classes I and II rail carriersDetailed Income Statement, Schedule F.46 of the Financial and Related Data, TP 12754 E/F, published by Transport Canada in May 1996annuallyMay 31 in the year after the last day of the reporting period
25classes I and II rail carriersRevenue Freight Carried, Schedule F.47 of the Financial and Related Data, TP 12754 E/F, published by Transport Canada in May 1996annuallyMay 31 in the year after the last day of the reporting period
26classes I and II rail carriersRent for/from Leased Roads, Schedule F.48 of the Financial and Related Data, TP 12754 E/F, published by Transport Canada in May 1996annuallyMay 31 in the year after the last day of the reporting period
27classes I and II rail carriersDetailed Schedule of Property Accounts, Schedule F.49 of the Financial and Related Data, TP 12754 E/F, published by Transport Canada in May 1996annuallyMay 31 in the year after the last day of the reporting period
28classes I and II rail carriersDetailed Schedule of Rolling Stock, Schedule F.50 of the Financial and Related Data, TP 12754 E/F, published by Transport Canada in May 1996annuallyMay 31 in the year after the last day of the reporting period
29classes I and II rail carriersDonations and Grants, Schedule F.51 of the Financial and Related Data, TP 12754 E/F, published by Transport Canada in May 1996annuallyMay 31 in the year after the last day of the reporting period
30classes I and II rail carriersMotive Power Statistics - Equipment Owned/Operated, Schedule S. 55 of the Financial and Related Data, TP 12754 E/F, published by Transport Canada in May, 1996annuallyMay 31 in the year after the last day of the reporting period
31classes I and II rail carriersCar Statistics - Freight Equipment Owned /Operated, Schedule S.56 of the Financial and Related Data, TP 12754 E/F, published by Transport Canada in May 1996annuallyMay 31 in the year after the last day of the reporting period
32classes I and II rail carriersCar Statistics - Passengers/Car and Traffic - by Car Type, Schedule S.57 of the Financial and Related Data, TP 12754 E/F, published by Transport Canada in May 1996annuallyMay 31 in the year after the last day of the reporting period
33classes I to III rail carriersRailway Transport: Monthly and Financial and Operating Statistics, STC 5-3500-11.1, published by Statistics Canada on November 15, 1985monthly40 days after the last day of the reporting period
34classes I to III rail carriersWeekly Railway Carloadings, STC 5-3500-13.1, published by Statistics Canada on January 3, 1995weeklyseven days after the last day of the reporting period
35classes I to III rail carriersRailway Transport: Revenue Freight Traffic, STC 5-3500-10.1, published by Statistics Canada on May 26, 1982monthly40 days after the last day of the reporting period

SCHEDULE III(Section 15)

Column IColumn IIColumn IIIColumn IV
ItemMarine Carrier or OperatorsFormReporting PeriodDay
1Canadian domiciled marine carriersWater Transportation Report, 5-3503-44.1, published by Statistics Canada on February 22, 1995annuallyMay 20 in the year after the last day of the reporting period
2Canadian domiciled marine carriers other than ferry boat operators and tug boat operatorsS.1 Domestic Shipping Report, 5-3503-47.1, published by Statistics Canada on June 24, 1993from the day on which the voyage begins to the day on which the voyage ends40 days after the last day of the reporting period
3ferry boat operators and tug boat operatorsS.4 Shipping Report -Towboat and Ferry Operators, 5-3503.43.1, published by Statistics Canada on February 13, 1995quarterly40 days after the last day of the reporting period
4international marine carriersGeneral Declaration, form A-6, published by Revenue Canada, Customs and Excise in November 1984from the day on which the voyage begins to the day on which the voyage ends40 days after the last day of the reporting period

SCHEDULE IV(Section 17)

Column IColumn IIColumn IIIColumn IV
ItemMotor CarrierFormReporting PeriodDay
1levels I and II motor carriersQuarterly Motor Carriers of Freight Survey, 1995, 5-3503-57.1, published by Statistics Canada on September 27, 1994quarterly40 days after the last day of the reporting period
2levels I and II motor carriersAnnual Motor Carriers of Freight Survey, 1994, 5-3503-77.1, published by Statistics Canada on January 4, 1995annuallyMay 20 in the year following the last day of the reporting period
3level IV motor carriersMotor Carriers of Freight Financial and Operating Statistics, 1994, 5-3503-61.1, published by Statistics Canada on May 31, 1995annuallyMay 20 in the year following the last day of the reporting period
4level IV motor carriersMotor Carriers of Freight Private Trucking - 1994 Intercity Commodity Movements, 5-3503-375, published by Statistics Canada on May 31, 1995annuallyMay 20 in the year following the last day of the reporting period
5levels I to IV motor carriersFor Hire Trucking Survey, 5-3503-19, published by Statistics Canada on February 7, 1992quarterly40 days after the last day of the reporting period

SCHEDULE V(Section 19)

Column IColumn IIColumn IIIColumn IV
ItemPassenger carrierFormReporting PeriodPeriod
1small passenger carrierPassenger Bus Survey, Quarterly Report, Scheduled Intercity, Charter and Other Passenger Bus Services, Form A, 5-3503-75.1, published by Statistics Canada on March 6, 1995quarterly40 days after the last day of the reporting period
2large passenger carrierPassenger Bus Survey, Quarterly Report, Scheduled Intercity, Charter and Other Passenger Bus Services, Form B, 5-3503-74.1, published by Statistics Canada on March 6, 1995quarterly40 days after the last day of the reporting period
3small passenger carrierPassenger Bus Survey, Annual Supplement, Scheduled Intercity, Charter and Other Passenger Bus Services, Form C, 5-3503-79.1, published by Statistics Canada on March 6, 1995annuallyMay 20 in the year following the last day of the reporting period
4large passenger carrierPassenger Bus Survey, Annual Supplement, Scheduled Intercity, Charter and Other Passenger Bus Services, Form D, 5-3503-80.1, published by Statistics Canada on March 6, 1995annuallyMay 20 in the year following the last day of the reporting period

SCHEDULE VI(Sections 21 and 22)

PART I

Column IColumn IIColumn III
ItemFormReporting PeriodDay
1Balance Sheet, Schedule A1, Airport Authority, TP12879E, published by Transport Canada in November 1996(a)  quarterly45 days after the last day of the reporting period
(b) annuallyApril 30 in the year after the last day of the reporting period
2Statement of Changes in Financial Position, Schedule A2, Airport Authority, TP12879E, published by Transport Canada in November 1996(a)  quarterly45 days after the last day of the reporting period
(b)  annuallyApril 30 in the year after the last day of the reporting period
3Income Statement, Schedule A3, Airport Authority, TP12879E, published by Transport Canada in November 1996(a)  quarterly45 days after the last day of the reporting period
(b)  annuallyApril 30 in the year after the last day of the reporting period
4Statement of Property Accounts, Schedule A4, Airport Authority, TP12879E, published by Transport Canada in November 1996(a)  quarterly45 days after the last day of the reporting period
(b)  annuallyApril 30 in the year after the last day of the reporting period

PART II

Column IColumn IIColumn III
ItemFormReporting PeriodDay
1Balance Sheet, Schedule N1, Air Navigation Undertaking, TP12879E, published by Transport Canada in November 1996(a)  quarterly60 days after the last day of the reporting period
(b)  annuallyApril 30 in the year after the last day of the reporting period
2Statement of Changes in Financial Position, Schedule N2, Air Navigation Undertaking, TP12879E, published by Transport Canada in November 1996(a)  quarterly60 days after the last day of the reporting period
(b)  annuallyApril 30 in the year after the last day of the reporting period
3Income Statement, Schedule N3, Air Navigation Undertaking, TP12879E, published by Transport Canada in November 1996(a)  quarterly60 days after the last day of the reporting period
(b)  annuallyApril 30 in the year after the last day of the reporting period
4Statement of Property Accounts, Schedule N4, Air Navigation Undertaking, TP12879E, published by Transport Canada in November 1996(a)  quarterly60 days after the last day of the reporting period
(b)  annuallyApril 30 in the year after the last day of the reporting period
  • SOR/97-92, s. 5

SCHEDULE VII(Section 24)

Column IColumn IIColumn III
ItemFormReporting PeriodDay
1Balance Sheet - Assets, Schedule S1-1, Part I, Deep Waterway Undertaking, TP12879E, published by Transport Canada in November 1996quarterly45 days after the last day of the reporting period
2Balance Sheet - Assets, Schedule S1-1, Part II, Deep Waterway Undertaking, TP12879E, published by Transport Canada in November 1996annuallyMay 31 in the year following the last day of the reporting period
3Balance Sheets - Liability and Equity, Schedule S1-2, Part I, Deep Waterway Undertaking, TP12879E, published by Transport Canada in November 1996quarterly45 days after the last day of the reporting period
4Balance Sheet - Liability and Equity, Schedule S1-2, Part II, Deep Waterway Undertaking, TP12879E, published by Transport Canada in November 1996annuallyMay 31 in the year following the last day of the reporting period
5Statement of Changes in Financial Position, Schedule S2, Deep Waterway Undertaking, TP12879E, published by Transport Canada in November 1996(a) quarterly45 days after the last day of the reporting period
(b) annuallyMay 31 in the year following the last day of the reporting period
6Income Statement, Schedule S3, Deep Waterway Undertaking, TP12879E, published by Transport Canada in November 1996quarterly45 days after the last day of the reporting period
7Statement of Property Accounts, Schedule S4, Deep Waterway Undertaking, TP12879E, published by Transport Canada in November 1996annuallyMay 31 in the year following the last day of the reporting period
8Traffic and Employment Information, Schedule S5, Deep Waterway Undertaking, TP12879E, published by Transport Canada in November 1996annuallyMay 31 in the year following the last day of the reporting period
  • SOR/97-92, s. 5
  • SOR/99-328, s. 8

SCHEDULE VIII[RESERVED]

[
  • [SOR/99-328, s. 9]
]

SCHEDULE IX(Subsections 36(1) and (2))

PART I

Column IColumn IIColumn III
ItemFormReporting PeriodDay
1Weekly Report of Grains at Primary Elevators, Form 4, AGR 3426, published by the Canadian Grain Commission in March 1992Weekly7 days after the last day of the reporting period
2Weekly Report of Non-Board Feed Grains at Primary Elevators, Form 5, AGR 3423, published by the Canadian Grain Commission in March 1992Weekly7 days after the last day of the reporting period
3Primary Elevator Licensee’s Annual Report, Form 6, AGR 1789, published by the Canadian Grain Commission in March 1992Annually for crop yearOctober 15 following the last day of the reporting period
4Primary Elevator Annual Report on Non-Board Feed Grains — Net Handlings (Tonnes), Form 7, AGR 1784, published by the Canadian Grain Commission in March 1992Annually for crop yearOctober 15 following the last day of the reporting period

PART II

Column IColumn IIColumn III
ItemFormReporting PeriodDay
1Weekly Report of Grains at Process Elevators, Form 3, AGR 3424, published by the Canadian Grain Commission in August 1994Weekly7 days after the last day of the reporting period
  • SOR/99-328, s. 9

SCHEDULE X(Section 40)

Column IColumn IIColumn III
ItemFormReporting PeriodDay
1Balance Sheet — Assets, Schedule P1-1, Part I, Port Authorities, TP 12879E, published by Transport Canada in November 1996quarterly60 days after the last day of the reporting period
2Balance Sheet — Assets, Schedule P1-1, Part II, Port Authorities, TP 12879E, published by Transport Canada in November 1996annually60 days after the last day of the reporting period
3Balance Sheet — Liabilities and Equity, Schedule P1-2, Part I, Port Authorities, TP 12879E, published by Transport Canada in November 1996quarterly60 days after the last day of the reporting period
4Balance Sheet — Liabilities and Equity, Schedule P1-2, Part II, Port Authorities, TP 12879E, published by Transport Canada in November 1996annually60 days after the last day of the reporting period
5Statement of Changes in Financial Position, Schedule P2, Port Authorities, TP 12879E, published by Transport Canada in November 1996quarterly60 days after the last day of the reporting period
6Income Statement Schedule P3, Port Authorities, TP 12879E, published by Transport Canada in November 1996(a) quarterly60 days after the last day of the reporting period
(b) annually60 days after the last day of the reporting period
7Statement of Property Accounts, Schedule P4, Port Authorities, TP 12879E, published by Transport Canada in November 1996annually60 days after the last day of the reporting period
8Traffic and Employment Information, Schedule P5, Port Authorities, TP 12879E, published by Transport Canada in November 1996annually60 days after the last day of the reporting period
  • SOR/99-458, s. 2
  • SOR/2000-258, s. 3

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