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Strategic Outcome: To provide the best possible decision-making environment for the Supreme Court of Canada | ||||
Actual Spending 2007-08 ($ millions) |
||||
Budgetary |
Non-budgetary |
Total |
Alignment to Government of Canada Outcome Area |
|
Process hearings and decisions |
30.7 |
0 |
30.7 |
Government Affairs |
The Supreme Court of Canada is at the apex of the judiciary branch of the Canadian government, and a fundamental institution in the Canadian democracy. It is aligned with the Government Affairs outcome area as found in the Whole of Government Framework, as it supports all other outcome areas.
This section provides an overview of the financial performance using a set of financial tables, the format and table numbers being standard throughout the federal government. All figures reported under “Total Planned Spending”, “Total Authorities” and “Total Actual Spending” columns of the Financial Tables correspond to amounts published in the 2007-2008 Main Estimates and in the 2005-2006, 2006-2007 and 2007-2008 Public Accounts.
In 2007-2008, only the following financial tables were applicable to the Office of the Registrar:
Certain other tables are available electronically:
For supplementary information on these items, please visit: http://publiservice.tbs-sct.gc.ca/dpr-rmr/st-ts-eng.asp.
2007-2008
|
||||||
($ millions)
|
2005-06 |
2006-07 |
Main Estimates
|
Planned Spending
|
Total Authorities
|
Actual
|
Process hearings and decisions |
27.5
|
29.5
|
31.8
|
31.8
|
33.1
|
30.7 |
Total |
27.5
|
29.5
|
31.8
|
31.8
|
33.1
|
30.7
|
Less: Non-Respendable revenue |
0.3 |
0.3 |
N/A
|
0.2
|
N/A
|
0.2
|
Plus: Cost of services received without charge |
5.5
|
9.0 ¹
|
N/A
|
5.5
|
N/A
|
9.2¹
|
Total Departmental Spending |
32.7
|
38.3
|
N/A
|
37.1
|
N/A
|
39.7
|
Full time equivalents | 191 | 192 | N/A | 191 | N/A | 194 |
1. During preparation of 2006-2007 financial statements, additional services provided without charge were identified & included in these and subsequent financial statements. For planning purposes, these were reflected for the first time in 2008-09.
Table 2: Voted and Statutory Items
($ millions) |
2007-2008
|
||||
Vote or Statutory Item
|
Supreme Court of Canada
|
Main Estimates
|
Planned Spending
|
Total Authorities
|
Actual
|
50 | Operating expenditures |
24.5 |
24.5 |
25.7 |
23.3 |
(S) |
Judges' salaries, allowances and annuities, annuities to spouses and children of Judges and lump sum payments to spouses of Judges who die while in office |
5.0 |
5.0 |
5.1 |
5.1 |
(S) |
Contributions to employee benefit plans |
2.3 |
2.3 |
2.3 |
2.3 |
Total |
31.8 |
31.8 |
33.1 |
30.7 |
Table 6: User Fees/External Fees
Supplementary information on the Supreme Court’s external fees can be found at http://www.tbs-sct.gc.ca/dpr-rmr/st-ts-eng.asp.
Table 7: Details on Project Spending
The Supreme Court of Canada has implemented/commenced the following projects during the reporting period:
Supplementary information on Project Spending can be found at http://www.tbs-sct.gc.ca/dpr-rmr/st-ts-eng.asp.
Table 14: Internal Audits and Evaluations
The Office of the Registrar conducted one internal audit in 2007-08 - an assurance audit on its Information Technology infrastructure.
Supplementary information on this audit can be found at http://www.tbs-sct.gc.ca/dpr-rmr/st-ts-eng.asp.
Table 15: Travel Policies
The Office of the Registrar of the Supreme Court of Canada follows TBS Travel Directives, Rates and Allowances.
Table 16: Financial Statements
The financial statements have been prepared in accordance with accrual accounting principles. The unaudited supplementary information presented in the financial tables in this Departmental Performance Report is prepared on a modified cash basis of accounting in order to be consistent with appropriations-based reporting. Note 3 to the financial statements reconciles these two accounting methods.
Statement of Management Responsibility
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 fulfill 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 Office of the Registrar of the Supreme Court of Canada’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 financial statements of the Office of the Registrar of the Supreme Court of Canada have not been audited.
__________________
Anne Roland
Registrar
____________________
Cathy Gaudet
Acting Director General,
Corporate Services
Ottawa, Ontario
August 8, 2008
The Office of the Registrar of the Supreme Court of Canada
Statement of Operations (unaudited)
For the Year Ended March 31
(in dollars)
2008 |
2007 |
|
Expenses | ||
Salaries and benefits Professional services Accommodation Amortization of tangible capital assets Materials, office supplies and equipment Library materials Travel Telecommunications services Equipment rentals Repairs & maintenance Printing services Postage and courier Other |
22,524,471 1,838,365 1,187,141 189,883 |
21,656,104 1,060,340 1,023,089 207,999 |
Total expenses |
38,968,173
|
37,118,686
|
Revenues |
242,059
|
261,250
|
Net cost of operations |
38,726,114
|
36,857,436
|
The accompanying notes form an integral part of these financial statements.
The Office of the Registrar of the Supreme Court of Canada
Statement of Financial Position (unaudited)
as at March 31
(in dollars)
2008 |
2007 |
|
Assets |
|
|
Financial assets |
|
|
Accounts receivable and advances (Note 4) |
202,305 |
349,647 |
Total financial assets |
202,305 |
349,647 |
Non-financial assets | ||
Prepaid expenses |
113,536 |
225,211 |
Tangible capital assets (Note 5) |
8,018,457 |
6,806,742 |
Total non-financial assets |
8,131,993 |
7,031,953 |
Total |
8,334,298 |
7,381,600 |
Liabilities | ||
Accounts payable and accrued liabilities |
1,823,485 |
2,597,164 |
Vacation pay and compensatory leave |
694,470 |
660,491 |
Employee severance benefits (Note 6) |
2,431,444 |
2,313,128 |
Other liabilities (Note 8) |
1,726,154 |
1,615,120 |
Total |
6,675,553 |
7,185,903 |
Eequity of Canada |
1,658,745 |
195,697 |
Total |
8,334,298 |
7,381,600 |
The accompanying notes form an integral part of these financial statements.
The Office of the Registrar of the Supreme Court of Canada
Statement of Equity of Canada (unaudited)
as at March 31
(in dollars)
2008 |
2007 |
|
Equity of Canada, beginning of year |
195,697
|
(614,447)
|
Net cost of operations |
(38,726,114)
|
(36,857,436)
|
Current year appropriations used (Note 3) |
30,744,769
|
29,544,355
|
Revenue not available for spending |
(241,930)
|
(251,641)
|
Revenue available for spending in future years |
(137)
|
(9,610)
|
Refund of prior year's expenditures |
(37,077)
|
(23,539)
|
Net change in Consolidated Revenue Fund (Note 3) |
516,098
|
(621,083)
|
Services provided without charge by other government departments (Note 7a) |
9,207,439
|
9,029,098
|
Equity of Canada, end of year |
1,658,745
|
195,697
|
The accompanying notes form an integral part of these financial statements.
The Office of the Registrar of the Supreme Court of Canada
Statement of Cash Flow (unaudited)
For the Year Ended March 31
(in dollars)
2008
|
2007
|
|
Operating activities |
|
|
Net cost of operations |
38,726,114 |
36,857,436 |
Non-cash items: |
|
|
Amortization of tangible capital assets |
(1,380,465) |
(1,168,011) |
Gain (loss) on disposal of tangible capital assets |
(8,217) |
9,610 |
Services provided without charge from other government departments (note 7) |
(9,207,439) |
(9,029,098) |
|
28,129,993 |
26,669,937 |
Increase (decrease) in accounts receivable and advances |
(147,342) |
151,883 |
Increase (decrease) in prepaid expenses |
(111,675) |
18,017 |
Decrease (increase) in liabilities |
510,350 |
(712,518) |
Cash used by operating activities |
28,381,326 |
26,127,319 |
|
|
|
Capital investment activities |
|
|
|
|
|
Acquisitions of tangible capital assets |
2,600,398 |
2,520,773 |
Proceeds from disposal of tangible capital assets |
- |
(9,610) |
Cash used by capital investment activities |
2,600,398 |
2,511,163 |
Financing Activities |
|
|
Net Cash Provided by Government of Canada |
(30,981,724) |
(28,638,482) |
The accompanying notes form an integral part of these financial statements.
1. Authority and Objectives
The Supreme Court of Canada was constituted in 1875 by an act of Parliament and is now governed by the Supreme Court Act. It is comprised of a Chief Justice and eight puisne judges (puisne meaning ranked after), all appointed by the Governor in Council for terms of “good behaviour”, with a minimum of three judges coming from Québec.
The mandate of the Supreme Court of Canada is to have and exercise an appellate, civil and criminal jurisdiction within and throughout Canada. As the final court of appeal, the Supreme Court of Canada serves Canadians by leading the development of common and civil law through its decisions on questions of public importance.
The Supreme Court of Canada is committed to the rule of law; independence and impartiality and accessibility to justice. The Office of the Registrar of the Supreme Court of Canada supports the Supreme Court of Canada by providing responsive administrative services; nurturing the dedication, pride and professionalism of its employees; respecting diversity and linguistic duality and collaborating with other courts and legal institutions.
The Supreme Court of Canada is Canada’s highest court and one of its most important national institutions. It hears appeals from courts of appeal of the provinces and territories as well as from the Federal Court of Appeal. In addition, the Supreme Court of Canada is required to give its opinion on any question referred to it by the Governor in Council.
The importance of the decisions of the Supreme Court of Canada for Canadian society is well recognized. The Supreme Court of Canada assures uniformity, consistency and correctness in the articulation, development and interpretation of legal principles throughout the Canadian judicial system. Its jurisdiction is derived from the Supreme Court Act and other Acts of Parliament such as the Criminal Code.
2. Summary of Significant Accounting Policies
The 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 Office of the Registrar of the Supreme Court of Canada is financed by the Government of Canada through Parliamentary appropriations. Appropriations provided to the Office of the Registrar of the Supreme Court of Canada 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 in 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 Office of the Registrar of the Supreme Court of Canada operates within the Consolidated Revenue Fund (CRF), which is administered by the Receiver General for Canada. All cash received by the Office of the Registrar of the Supreme Court of Canada is deposited to the CRF and all cash disbursements made by the Office of the Registrar of the Supreme Court of Canada 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 Office of the Registrar of the Supreme Court of Canada. It results from timing differences between when a transaction affects appropriations and when it is processed through the CRF.
(d) Revenues: Sales and other revenues are accounted for in the period in which the underlying transaction or event occurred that gave rise to the revenues.
(e) Expenses – Expenses are recorded on the accrual basis:
(f) Employee and federally appointed Supreme Court of Canada judges future benefits
(g) Accounts and advances receivable are stated at amounts expected to be ultimately realized; a provision is made for receivables where recovery is considered uncertain.
(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) Tangible capital assets – All tangible capital assets and leasehold improvements having an initial cost of $5,000 or more are recorded at their acquisition cost. The Office of the Registrar of the Supreme Court of Canada has many works of art and historically significant assets such as rare books, paintings, busts, clocks and other works of art. In accordance with Treasury Board of Canada Secretariat policy, these values are not capitalized as they are considered non-operational heritage assets. Intangible assets are not capitalized.
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 | 5 to 10 years |
Office furniture and equipment | 5 to 10 years |
Computer equipment | 3 years |
Computer software | 3 years |
Motor vehicles | 3 years |
Leasehold improvements | 5 years |
Assets under construction | Once in service, in accordance with asset type. |
(j) 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 the liability for employee severance benefits, allowances for employee vacation and compensatory benefits, prepaid expenses, employer's contribution to health and dental insurance plans and the useful life of tangible capital assets. 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.
3. Parliamentary Appropriations
The Office of the Registrar of the Supreme Court of Canada 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 Office of the Registrar of the Supreme Court of Canada 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 dollars) |
(in dollars) |
|
Net cost of operations |
38,726,114 |
36,857,436 |
Adjustments for items affecting net cost of operations but not affecting appropriations |
||
Add (Less): | ||
Services provided without charge from other government departments |
(9,207,439)
|
(9,029,098)
|
Amortization of tangible capital assets |
(1,380,465)
|
(1,168,011)
|
Legal services provided by the Department of Justice |
-
|
(3,689)
|
Refund of prior years expenditures |
37,077
|
23,539
|
Revenue not available for spending |
241,930
|
251,641
|
Gain (loss) on disposal of capital assets |
(8,217)
|
9,610
|
Increase - Vacation and compensatory leave |
(33,979)
|
(20,246)
|
Decrease (increase) - Employee severance benefits |
(118,316)
|
84,208
|
Other |
(659)
|
175
|
Adjustments for items not affecting net cost of operations but affecting appropriations | ||
Add (Less): | ||
Acquisition of tangible capital assets |
2,600,398
|
2,520,773
|
Increase - Prepaid expenses |
(111,675)
|
18,017
|
Current year appropriations used |
30,744,769
|
29,544,355
|
(b) Appropriations provided and used:
2008 |
2007 |
|
(in dollars)
|
(in dollars)
|
|
Vote 50 Operating expenditures |
25,659,109
|
23,462,350
|
Contributions to employee benefits plan |
2,281,627
|
2,159,231
|
Judges salaries, allowances and annuities |
5,169,897
|
5,366,935
|
Spending of amounts equivalent to proceeds from disposal of capital assets |
9,747
|
29,261
|
33,120,380
|
31,017,777
|
|
Less: | ||
Lapsed appropriations: Operating |
(1,680,864)
|
(1,451,930)
|
Proceeds from disposal of assets |
(9,610)
|
(11,882)
|
Available for spending in future years |
(685,137)
|
(9,610)
|
Total appropriations used |
30,744,769
|
29,544,355
|
(c) Reconciliation of net cash provided by Government to current year appropriations used:
2008 |
2007 |
|
(in dollars) |
(in dollars) |
|
Net cash provided by Government |
30,981,724
|
28,638,482
|
Revenue not available for spending |
241,930
|
251,641
|
Proceeds available for use in future years |
137
|
9,610
|
Refund of prior years expenditures |
37,077 |
23,539 |
Other |
(1) |
- |
31,260,867
|
28,923,272
|
|
Change in net position in the Consolidated Revenue Fund | ||
Variation in account receivable and advances |
147,342
|
(151,883)
|
Variation in account payable and accrued liabilities |
(773,679)
|
678,590
|
Variation in other liabilities |
111,034
|
97,890
|
Legal services provided by the Department of Justice |
-
|
(3,689)
|
Other adjustments |
(795)
|
175
|
(516,098)
|
621,083
|
|
Current year appropriations used |
30,744,769
|
29,544,355
|
4. Accounts Receivable and Advances
The following table presents details of the accounts receivable:
2008 |
2007 |
|
(in dollars)
|
(in dollars)
|
|
Receivable from other Federal Government departments and agencies |
186,038
|
313,323
|
Receivable from external parties |
14,303
|
34,578
|
Standing advances |
2,400
|
2,401
|
202,741
|
350,302
|
|
Less: allowance for doubtful accounts on external receivables |
436
|
655
|
Total |
202,305
|
349,647
|
Capital asset class |
Opening |
Acquisitions |
Machinery and equipment |
568,345 |
388,323 |
Office furniture and equipment |
1,388,394 |
326,062 |
Computer equipment |
355,211 |
288,532 |
Computer software |
576,022 |
48,499 |
Motor vehicles |
164,229 |
24,909 |
Leasehold Improvements |
4,683,119 |
4,034,753 |
Assets under construction |
2,813,223 |
(2,510,680) |
Total |
10,548,543 |
2,600,398 |
Cost
Capital asset class |
Disposals |
Closing balance |
Machinery and equipment |
- |
956,668 |
Office furniture and equipment |
27,395 |
1,687,061 |
Computer equipment |
- |
643,743 |
Computer software |
- |
624,521 |
Motor vehicles |
- |
189,138 |
Leasehold Improvements |
- |
8,717,872 |
Assets under construction |
- |
302,543 |
Total |
27,395 |
13,121,546 |
Accumulated amortization
Capital asset class |
Opening balance |
Amortization |
Machinery and equipment |
148,016 |
93,619 |
Office furniture and equipment |
971,934 |
90,672 |
Computer equipment |
282,324 |
87,933 |
Computer software |
176,205 |
52,493 |
Motor vehicles |
127,827 |
24,505 |
Leasehold Improvements |
2,035,495 |
1,031,243 |
Assets under construction |
- |
- |
Total |
3,741,801 |
1,380,465 |
Accumulated amortization
Capital asset class |
Disposals |
Closing balance |
Machinery and equipment |
- |
241,635 |
Office furniture and equipment |
19,177 |
1,043,429 |
Computer equipment |
- |
370,257 |
Computer software |
- |
228,698 |
Motor vehicles |
- |
152,332 |
Leasehold Improvements |
- |
3,066,738 |
Assets under construction |
- |
- |
Total |
19,177 |
5,103,089 |
Capital asset class |
2008 |
2007 |
Machinery and equipment |
715,033 |
420,329 |
Office furniture and equipment |
643,632 |
416,460 |
Computer equipment |
273,486 |
72,887 |
Computer software |
395,823 |
399,817 |
Motor vehicles |
36,806 |
36,402 |
Leasehold Improvements |
5,651,134 |
2,647,624 |
Assets under construction |
302,543 |
2,813,223 |
Total |
8,018,457 |
6,806,742 |
Amortization expense for the year ended March 31, 2008 is $1,380,465 (2007 - $1,168,011).
(a) Pension benefits: The Office of the Registrar of the Supreme Court of Canada’s employeesparticipate 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 2 percent per year of pensionable service, times the average of the best five consecutive years of earnings. The benefits are integrated with Canada/Québec Pension Plans benefits and they are indexed to inflation.
Both the employees and the Office of the Registrar of the Supreme Court of Canada contribute to the cost of the Plan. The 2006-07 expense amounts to $1,591,353 ($1,675,944 in 2005-06), which represents approximately 2.2 times (2.6 in 2005-2006) the contributions by employees.
The Office’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 Office of the Registrar of the Supreme Court of Canada provides severance benefits to its employees based on eligibility, years of service and final salary. These severance benefits are not pre-funded. Benefits will be paid from future appropriations. Information about the severance benefits, measured as at March 31, is as follows:
2008 |
2007 |
|
(in dollars)
|
(in dollars)
|
|
Accrued benefit obligation, beginning of year | 2,313,128 | 2,397,337 |
Expense for the year | 266,308 | 75,387 |
Benefits paid during the year | (147,992) | (160,046) |
Accrued benefit obligation, end of year | 2,431,444 | 2,313,128 |
The Office of the Registrar of the Supreme Court of Canada is related as a result of common ownership to all Government of Canada departments, agencies, and Crown corporations. The Office of the Registrar of the Supreme Court of Canada enters into transactions with these entities in the normal course of business and on normal trade terms. Also, during the year, the Office of the Registrar of the Supreme Court of Canada received services which were obtained without charge from other Government departments as presented in part (a).
(a) Services provided without charge:
During the year the Office of the Registrar of the Supreme Court of Canada received services without charge from other government departments. These services without charge have been recognized in the Office of the Registrar of the Supreme Court of Canada’s Statement of Operations as follows:
2008
|
2007
|
|
(in dollars) |
(in dollars) |
|
Accommodation | 4,583,620 | 4,531,860 |
Employer's contribution to the health and dental insurance plans | 1,293,363 | 1,263,820 |
Legal services | - | 12,458 |
Worker's compensation cost provided by Human Resources and Skills Development Canada | 43,703 | 41,935 |
Interpretation services provided by PWGSC | 167,340 | 83,025 |
Security services provided by the RCMP | 3,119,323 | 3,096,000 |
9,207,439 | 9,029,098 |
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 are not included as an expense in the Office of the Registrar of the Supreme Court of Canada’s Statement of Operations.
(b) Payables and receivables outstanding at year-end with related parties:
2008
|
2007
|
|
(in dollars) |
(in dollars) |
|
Accounts receivable with other government departments and agencies | 186,038 | 313,323 |
Accounts payable to other government departments and agencies | 253,751 | 512,786 |
2008 |
2007 |
|
|
(in dollars) |
(in dollars) |
Trust Account - Security Deposit | ||
Liability, beginning of year | 385,993 | 394,091 |
Deposits | 5,500 | 3,000 |
Interest | 2,317 | 2,854 |
Reimbursements | (2,678) | (13,952) |
Liability, end of year | 391,132 | 385,993 |
Supplementary Retirement Benefit Account (SRBA) | ||
Liability, beginning of year | 1,229,127 | 1,123,139 |
Deposits | 54,444 | 58,953 |
Interest | 51,451 | 47,035 |
Liability, end of year | 1,335,022 | 1,229,127 |
Total | 1,726,154 | 1,615,120 |
Security deposit account was established to record security to the value of $500 deposited by an Appellant with the Registrar of the Supreme Court of Canada in accordance with paragraph 60(1)(b) of the Supreme Court Act. As per section 87 of the Rules of the Supreme Court of Canada, interest is paid on money deposited as security.
Supplementary Retirement Benefit Account (“SRBA”) records contributions made by Supreme Court of Canada Judges and the matching contributions made by the Employer in accordance with the SRBA Act and the Judges Act.