By Category

• Accounting
• Acts
• Bulletins and Notices
• Chart of Accounts
• Guides
• Policies
• Regulations
• Reports

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Accounting

Policies and Guidelines

• TBAS 1.2 - Departmental and Agency Financial Statements
• TBAS 1.3 – Departmental and Agency Quarterly Financial Report
• TBAS 2.2 - Materiality (2001-03-29)
• TBAS 3.1 - Capital Assets (2001-03-30)
• TBAS 3.1.1 - Software (2001-03-29)
• TBAS 3.2 - Transfers (Grants and Contributions) (2001-01-02)
• TBAS 3.3 - Prepayments (2001-01-02)
• TBAS 3.4 - Inventories (2001-03-29)
• TBAS 3.6 - Contingencies (2006-03-20)

FIS Accounting Manual

• Financial Information Strategy (FIS) Accounting Manual (2001-07-13)
  • Supplement: Guidance on accounting for contingent liabilities stemming from claims and litigation and contingent gains (2005-03-27)
  • Supplement: Remediation Liabilities Related to Contaminated Sites (2010-12-15)
  • Supplement: Future Asset Restoration Liability (2010-12-15)
  • Supplement: Interdepartmental Transfers – Capital Assets (2010-12-15)

Acts

• 1993-05-03 Effect of Subsection 24(2) of the Interpretation Act on Subsection 155(4) of the FAA (97/03/07) - Info Bulletin
• Access to Information Act
• Extracts from Part IV of the Criminal Code - 6-03 (1996-11-08)
• Financial Administration Act
• Interpretation Act
• Official Languages Act - Annotated version
• Official Languages Act and You
• Privacy Act
• User Fees Act

Bulletins and Notices

2011-12-16	Recovery of Amounts Due to the Crown
2011-03-31	Departmental Financial Reporting Requirements for Fiscal Year Ended March 31, 2011 Departmental and Agency Financial Statements (DFS)
2010-07-26	Revised Reciprocal Taxation Agreement with the Yukon Territory
2010-06-25	Summary of Approved Changes to Financial Management Directives
2010-06-01	Clarification regarding GST/HST calculation of employee reimbursements and allowances
2010-05-01	Treasury Board Authorities, Transition to HST in Ontario and British Columbia, New Place of Supply Rules and Increase to HST Rate in Nova Scotia
2010-04-20	Severance Pay Liability - Pension Plan Contribution rate
2010-03-25	Reporting Requirements for Fiscal Year Ended March 31, 2010
2010-02-25	Transition to the Harmonized Sales Tax in Ontario and British Columbia and Winding Down of Provincial Sales Tax in Ontario and British Columbia
2010-02-02	Revised Reciprocal Taxation Agreement with the Northwest Territories
2009-03-31	Severance Pay Liability for Public Service Employees - March 31, 2009
2009-03-31	Severance Pay Liability - Pension Plan Contribution rate - PAYE for Lump-sum payment - instruction
2009-03-16	Reporting Requirements for the Fiscal Year Ended March 31, 2009
2008-11-06	British Columbia Carbon Tax
2008-04-25	Accounting treatment of amounts recovered by Justice Canada in 2006-2007 - Follow-up
2008-04-22	Reporting Requirements on the Annual Reporting of Minister's Expenditures
2008-04-03	Severance Pay Liabilities in Departmental Financial Statements 2008-09 – Guidance
2008-02-22	Accounting treatment of amounts recovered by Justice Canada in 2006-2007
2007-12-21	Reduction in the Rate of the GST/HST
2007-10-26	Revised Reciprocal Taxation Agreement with the Province of Saskatchewan and the Territory of Nunavut
2007-06-06	Applicability of TBAS 1.2 to Revolving Funds
2007-04-19	Transfer of the Treasury Board Policy on Hospitality
2006-08-11	Acquisition Cards Program - Transfer of operational responsibility for the Government of Canada
2006-06-13	Reduction in the Rate of the GST/HST
2006-03-24	Treasury Board Accounting Standard 1.2 - Departmental and Agency Financial Statements
2006-03-16	Guidance on Accounting for Contingent Liabilities stemming from Claims and Litigation and Contingent Gains
2006-03-09	Severance Pay Liabilities in Departmental Financial Statements 2006-07
2005-06-09	Treasury Board Accounting Standard 1.2 - Departmental and Agency Financial Statements
2005-05-06	Departmental Financial Statements 2004-2005

Bulletins previous to 2005

Chart of Accounts

• Chart of Accounts - Receiver General Site
• Policy on Classification and Coding of Financial Transactions

Guides / Guidelines

• Accountable Advances, Guideline on
• Application of Goods and Services Tax/Harmonized Sales Tax, Guideline on the
• Audit and Review, Guides on
• Benchmarking, Guide to Financial Management
• Canadian Cost-Benefit Analysis Guide:  Regulatory Proposals
• Chief Financial Officer Qualifications, Guideline on
• Financial Administration for Departments and Agencies of the Government of Canada, Guide on
• Financial Arrangements and Funding Options, Guide on
• Financial Management Benchmarking, Guide to
• Grants, Contributions and Other Transfer Payments, Guide on
• Guidance for the Three–Year Plan on Transfer Payment Programs
• Guide to Costing
• Guide to Establishing the Level of a Cost-Based User Fee or Regulatory Charge
• Management of Crown Corporations, Guiding Principles
• Preparation of Corporate Plans, Guidelines on
• Preparation of Summaries of Corporate Plans and Capital and Operating Budgets, Guidelines on
• Quality Service, Guide to
• Revolving Funds, Guide on

Policies

• Financial Management Policies - A-Z
• All TBS Policies

Regulations

• Accountable Advances Regulations
• Assignment of Crown Debt Regulations
• Cheque Issue Regulations, 1997
• Consolidated Statutes - Justice Canada: Main Index
• Debt Write-off Regulations, 1994
  • Revised Debt Write-Off Regulations - Information Bulletin (97/02/25)
• Destruction of Paid Instruments
• Electronic Payments Regulations
• Financial Administration Act
• Interest and Administrative Charges Regulations
• Payments and Settlements Requisitioning Regulations, 1997
• Payments to Estates Regulations, 1996
• Receipt and Deposit of Public Money Regulations, 1997
• Repayment of Receipts Regulations, 1997
• Revenue Trust Account Regulations
• Security for Debts due to Her Majesty Regulations
  • Regulations Governing Security for Debts Due to Her Majesty - TB Circular 1989-1

Reports

• Financial Management System Configuration
• FIS - Benefits Report and Strategy Paper using Benefits Realisation
• Report on Review of the Cost of Various Methods of Payment
• Reports and Special Projects - TBS
• Reports on Plans and Priorities - Treasury Board Secretariat of Canada
• Statutory Financial Reporting, Policy on