Canada - Chart of Accounts for english-speaking provinces

• ASSETS - ca2
  • CURRENT ASSETS - ca2
    • ACCOUNTS RECEIVABLES - ca2
      • ALLOWANCE FOR DOUBTFUL ACCOUNTS - ca2
      • Customers Account - ca2 Receivable
    • CASH - ca2
    • CERTIFICATES OF DEPOSITS - ca2
    • INVESTMENTS HELD FOR TRADING - ca2
    • PREPAID EXPENSES - ca2
    • STOCKS - ca2
      • Stock Delivered But Not Billed - ca2
      • Stock In Hand - ca2
    • TAXES RECEIVABLES - ca2
      • GST receivable - ca2 Receivable
      • HST receivable - ca2
        • HST receivable - 13% - ca2 Receivable
        • HST receivable - 14% - ca2 Receivable
        • HST receivable - 15% - ca2 Receivable
      • PST/QST receivable - ca2 Receivable
    • TREASURY OR TREASURY EQUIVALENTS - ca2
  • NON-CURRENT ASSETS - ca2
    • INTANGIBLE ASSETS - ca2
      • PATENTS, TRADEMARKS AND COPYRIGHTS - ca2
    • INVESTMENTS AVAILABLE FOR SALE - ca2
    • TANGIBLE ASSETS - ca2
      • ACCUMULATED DEPRECIATIONS - ca2
• EQUITY - ca2
  • CONTRIBUTED SURPLUS - ca2
  • DIVIDENDS - ca2
  • PREMIUMS - ca2
  • RETAINED EARNINGS - ca2
  • SHARE CAPITAL - ca2
  • TRANSLATION ADJUSTMENTS - ca2
• EXPENSES - ca2
  • NON-OPERATING EXPENSES - ca2
    • INTERESTS EXPENSES - ca2
    • OTHER NON-OPERATING EXPENSES - ca2
  • OPERATING EXPENSES - ca2
    • COST OF GOODS SOLD - ca2
      • Inside Purchases - ca2
      • International Purchases - ca2
      • Purchases in harmonized provinces - ca2
      • Purchases in non-harmonized provinces - ca2
    • GENERAL EXPENSES - ca2
    • LABOUR EXPENSES - ca2
      • Annuities - ca2
      • Employment Insurance - ca2
      • Federal Income Tax 1 - ca2
      • Health Services Fund - ca2
      • Holidays - ca2
      • Labour Health and Safety - ca2
      • Labour Standards - ca2
      • Parental Insurance - ca2
      • Provincial Income Tax 1 - ca2
      • Salaries, wages and commissions - ca2
    • OTHER OPERATING EXPENSES - ca2
    • RESEARCH AND DEVELOPMENT EXPENSES - ca2
    • SALES EXPENSES - ca2
• INCOMES - ca2
  • NON-OPERATING INCOMES - ca2
    • INTERESTS - ca2
    • OTHER NON-OPERATING INCOMES - ca2
  • OPERATING INCOMES - ca2
    • Harmonized Provinces Sales - ca2
    • Inside Sales - ca2
    • International Sales - ca2
    • Non-Harmonized Provinces Sales - ca2
    • OTHER OPERATING INCOMES - ca2
• LIABILITIES - ca2
  • CURRENT LIABILITIES - ca2
    • ACCOUNTS PAYABLES - ca2
      • Suppliers Account - ca2 Payable
    • CURRENT FINANCIAL DEBTS - ca2
    • LABOUR TAXES TO PAY - ca2
      • CANADIAN REVENU AGENCY - ca2
        • EMPLOYMENT INSURANCE TO PAY - ca2
          • EI - Employees Contribution - ca2
          • EI - Employer Contribution - ca2
        • Federal Income Tax - ca2
      • PROVINCIAL REVENU AGENCY - ca2
        • ANNUITIES TO PAY - ca2
          • Annuities - Employees Contribution - ca2
          • Annuities - Employer Contribution - ca2
        • Health Services Fund to pay - ca2
        • Labour Health and Safety to pay - ca2
        • Labour Standards to pay - ca2
        • PARENTAL INSURANCE PLAN TO PAY - ca2
          • PAP - Employee Contribution - ca2
          • PAP - Employer Contribution - ca2
        • Provincial Income Tax - ca2
    • LIABILITIES ASSETS HELD FOR TRANSFER - ca2
      • Stock Received But Not Billed - ca2
    • OTHER ACCOUNTS PAYABLES - ca2
    • STOCK LIABILITIES - ca2
    • TAXES PAYABLES - ca2
      • GST to pay - ca2 Payable
      • HST to pay - ca2
        • HST to pay - 13% - ca2 Payable
        • HST to pay - 14% - ca2 Payable
        • HST to pay - 15% - ca2 Payable
      • PST/QST to pay - ca2 Payable
  • NON-CURRENT LIABILITIES - ca2
    • DEFERRED TAXES - ca2
    • NON-CURRENT FINANCIAL DEBTS - ca2
    • OTHER NON-CURRENT LIABILITIES - ca2
    • PROVISIONS FOR PENSIONS AND OTHER POST-EMPLOYMENT ADVANTAGES - ca2

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