GENERAL INDEX OF FINANCIAL INFORMATION – SHORT Form by mm6889

VIEWS: 30 PAGES: 4

									                                                                                                                                                                           Form identifier 100/101
                                                                                                                                                                                                     Code 0801
                                                            GENERAL INDEX OF FINANCIAL INFORMATION – SHORT
 Name of corporation                                                                                                                  Business Number                                    Tax year-end
                                                                                                                                                                              Year               Month   Day



     Balance Sheet Information

                                                Assets                                                                                                  Liabilities
  Current                                                                                                   Current
                                                                                 1000                                                                                      2600
  Cash and deposits . . . . . . . . . . . . . . . . . . . . . . . . .                                       Bank overdraft . . . . . . . . . . . . . . . . . . . . . .
                                                                                 1060                       Amounts payable and accrued liabilities . . .                  2620
  Accounts receivable . . . . . . . . . . . . . . . . . . . . . . . .
  Allowance for doubtful accounts . . . . . . . . . . . . . . .
                                                                                 1061   (               )   Amounts payable to members of NPOs . . .                       2630
                                                                                 1073                                                                                      2680
  Amounts receivable from members of NPOs . . . . .                                                         Taxes payable . . . . . . . . . . . . . . . . . . . . . .
                                                                                 1120                                                                                      2700
  Inventories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                               Short-term debt . . . . . . . . . . . . . . . . . . . . . .
                                                                                 1180                                                                                      2707
  Short-term investments . . . . . . . . . . . . . . . . . . . . . .                                        Credit card loans . . . . . . . . . . . . . . . . . . . . .
                                                                                 1240                                                                                      2780
  Loans and notes receivable . . . . . . . . . . . . . . . . . . .                                          Due to shareholder(s)/director(s) . . . . . . . .
                                                                                 1300                                                                                      2860
  Due from shareholder(s)/director(s) . . . . . . . . . . . . .                                             Due to related parties . . . . . . . . . . . . . . . . .
                                                                                 1400                                                                                      2920
  Due from/investment in related parties . . . . . . . . . .                                                Current portion of long term liability . . . . . .
                                                                                 1480                                                                                      2960
  Other current assets . . . . . . . . . . . . . . . . . . . . . . . .                                      Other current liabilities . . . . . . . . . . . . . . . .
                                                                                 1599                                                                                      3139
  Total current assets . . . . . . . . . . . . . . . . . . . . . . .                                        Total current liabilities . . . . . . . . . . . . . . .

  Capital                                                                                                   Long-term
                                                                                 1600                       Long-term debt . . . . . . . . . . . . . . . . . . . . . .     3140
  Land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
                                                                                 1620                       Deferred income . . . . . . . . . . . . . . . . . . . . .      3220
  Depletable assets . . . . . . . . . . . . . . . . . . . . . . . . . .
  Accumulated amortization of depletable assets . . .
                                                                                 1621   (               ) Future (deferred) income taxes . . . . . . . . .                 3240
                                                                                 1680                                                                                      3260
  Buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                               Due to shareholder(s)/director(s) . . . . . . . .
  Accumulated amortization of buildings . . . . . . . . . .                      1681   (               ) Due to related parties . . . . . . . . . . . . . . . . .         3300
                                                                                 1740                                                                                      3320
  Machinery and equipment . . . . . . . . . . . . . . . . . . . .                                           Other long-term liabilities . . . . . . . . . . . . . .
                                                                                                                                                                           3450
  Accumulated amortization of machinery                                                                     Total long-term liabilities . . . . . . . . . . . . .
  and equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . .        1741   (               )
                                                                                 1787                       Amounts held in trust . . . . . . . . . . . . . . . . .        3470
  Furniture and fixtures . . . . . . . . . . . . . . . . . . . . . . . .
                                                                                                            *Total liabilities . . . . . . . . . . . . . . . . . . . . .   3499
  Accumulated amortization of furniture
  and fixtures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     1788   (               )   (add lines 3139, 3450, and 3470)
                                                                                 1900
  Other tangible capital assets . . . . . . . . . . . . . . . . . .
  Accumulated amortization of other tangible                                                                                                  Shareholder equity
  capital assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
                                                                                 1901   (               )
                                                                                 2008                                                                                      3500
  Total tangible capital assets . . . . . . . . . . . . . . . .                                             Common shares . . . . . . . . . . . . . . . . . . . . .
                                                                                                                                                                           3520
  Total accumulated amortization of                                                                         Preferred shares . . . . . . . . . . . . . . . . . . . . .
  tangible capital assets . . . . . . . . . . . . . . . . . . . . . .            2009   (               )   Contributed and other surplus . . . . . . . . . .
                                                                                                                                                                           3540
                                                                                                                                                                           3600
                                                                                                            Retained earnings (deficit) . . . . . . . . . . . . .
                                                                                 2010                                                                                      3620
  Intangible assets . . . . . . . . . . . . . . . . . . . . . . . . . . .                                   *Total shareholder equity . . . . . . . . . . . . .
  Accumulated amortization of intangible assets . . . .                          2011   (               )
                                                                                 2178
  Total intangible capital assets . . . . . . . . . . . . . . .                                             Total liabilities and shareholder equity
                                                                                                                                                                           3640
  Total accumulated amortization of                                                                         (add lines 3499 and 3620) . . . . . . . . . . . . .
  intangible capital assets . . . . . . . . . . . . . . . . . . . .
                                                                                 2179   (               )
                                                                                                                                  Statement of Retained earnings (deficit)
  Long-term
                                                                                 2180                                                                                      3660
  Due from shareholder(s)/director(s) . . . . . . . . . . . .                                               Retained earnings (deficit) – start . . . . . . .
  Investment in joint venture(s)/partnership(s) . . . . . .                      2200                                                                                      3680
                                                                                                            Net income/loss . . . . . . . . . . . . . . . . . . . . .
  Due from/investment in related parties . . . . . . . . . .                     2240                       Dividends declared . . . . . . . . . . . . . . . . . . .
                                                                                                                                                                           3700      (                     )
  Long-term investments . . . . . . . . . . . . . . . . . . . . . .              2300                                                                                      3740
                                                                                                            Other items affecting retained earnings . . .
                                                                                 2360                                                                                      3745
  Long-term loans . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                   Interfund transfer. . . . . . . . . . . . . . . . . . . . .
                                                                                 2420                                                                                      3849
  Other long-term assets . . . . . . . . . . . . . . . . . . . . . .                                        ** Retained earnings (deficit) – end . . . .
  Total long-term assets . . . . . . . . . . . . . . . . . . . . .               2589


  Assets held in trust . . . . . . . . . . . . . . . . . . . . . . . . .         2590
                                                                                 2599                                    * Required line items must be completed.
  *Total assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  (add lines 1599, 2008, 2009, 2178, 2179,                                                                              ** Required if any of line items 3660 to 3745 are completed.
  2589, and 2590)




T1178 E (08)                                                (Vous pouvez obtenir ce formulaire en français à www.arc.gc.ca ou au 1 800 959-3376.)                   Page 1 of 4
                                                                                                                                                                           Form identifier 125
                                                                                                                                                                                     Code 0801
   Non-Farming Income Statement Information

Revenue                                                                                          Operating expenses
Trade sales of goods and services . . . . . . . . . . . . .                       8000           Advertising and promotion . . . . . . . . . . . . .                8520
                                                                                  8090                                                                              8570
Investment revenue . . . . . . . . . . . . . . . . . . . . . . . . .                             Amortization of intangible assets . . . . . . . .
                                                                                  8095                                                                              8571
Dividend income . . . . . . . . . . . . . . . . . . . . . . . . . . .                            Goodwill impairment loss . . . . . . . . . . . . . .
                                                                                  8120                                                                              8590
Commission revenue . . . . . . . . . . . . . . . . . . . . . . . .                               Bad debt expense . . . . . . . . . . . . . . . . . . . .
                                                                                  8140                                                                              8620
Rental revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . .                           Employee benefits . . . . . . . . . . . . . . . . . . .
Fishing revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . .           8160           Amortization of tangible assets . . . . . . . . . .                8670

Realized gains/losses on disposal of assets . . . . . .
..                                                                                8210           Interest and bank charges . . . . . . . . . . . . .                8710

NPO amounts received . . . . . . . . . . . . . . . . . . . . . .                  8220
                                                                                                 Business taxes, licences, and
                                                                                  8221                                                                              8760
Membership fees . . . . . . . . . . . . . . . . . . . . . . . . . . .                            memberships . . . . . . . . . . . . . . . . . . . . . . .
                                                                                  8222           Office expenses . . . . . . . . . . . . . . . . . . . . .          8810
Assessments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Gifts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   8223           Professional fees . . . . . . . . . . . . . . . . . . . .          8860

                                                                                                 Rental . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   8910
Gross sales and revenues from organizational
                                                                                  8224           Repairs and maintenance . . . . . . . . . . . . . .                8960
activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
                                                                                  8230           Salaries and wages . . . . . . . . . . . . . . . . . .             9060
Other revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
                                                                                  8232                                                                              9110
Income/loss of subsidiaries/affiliates . . . . . . . . . . . .                                   Sub-contracts . . . . . . . . . . . . . . . . . . . . . . .
                                                                                  8234                                                                              9150
Income/loss of joint ventures . . . . . . . . . . . . . . . . .                                  Computer-related expenses . . . . . . . . . . . .
                                                                                  8235                                                                              9180
Income/loss of partnerships . . . . . . . . . . . . . . . . . .                                  Property taxes . . . . . . . . . . . . . . . . . . . . . .
                                                                                  8237                                                                              9270
Royalty income other than resource . . . . . . . . . . . .                                       Other expenses . . . . . . . . . . . . . . . . . . . . .
                                                                                  8242                                                                              9286
Subsidies and grants . . . . . . . . . . . . . . . . . . . . . . . .                             Interfund transfer . . . . . . . . . . . . . . . . . . . .
                                                                                  8299                                                                              9367
*Total revenue (add lines 8000 to 8242) . . . . . . . .                                          Total operating expenses . . . . . . . . . . . .

* Required line items must be completed.                                                         *Total expenses (add lines 8518 and 9367) 9368
                                                                                                 Net non-farming income
                                                                                                                                                                    9369
                                                                                                 (line 8299 minus line 9368) . . . . . . . . . . . .
Cost of sales
                                                                                  8300           * Required line items must be completed.
Opening inventory . . . . . . . . . . . . . . . . . . . . . . . . . .
                                                                                  8320
Purchases/cost of materials . . . . . . . . . . . . . . . . . .
                                                                                  8340
Direct wages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
                                                                                  8350
Benefits on direct wages . . . . . . . . . . . . . . . . . . . . .
                                                                                  8360
Trades and sub-contracts . . . . . . . . . . . . . . . . . . . .
                                                                                  8370
Production costs other than resource . . . . . . . . . . .
                                                                                  8450
Other direct costs . . . . . . . . . . . . . . . . . . . . . . . . . .
Closing inventory . . . . . . . . . . . . . . . . . . . . . . . . . . .           8500   (   )
                                                                                  8518
Cost of sales (add lines 8300 to 8500) . . . . . . . . .

                                                                                  8519
Gross profit/loss (line 8000 minus line 8518) . . .




                                                                  If you are not completing the farming
                                                                   income statement information, go to
                                                                   the bottom section on page 3 called
                                                                     "Net income/loss after taxes and
                                                                           extraordinary items."




                                                                                                                                                                                         Page 2
                                                                                                                                                                                                       Form identifier 125
                                                                                                                                                                                                                 Code 0801
   Farming Income Statement Information

Farming revenue                                                                                                             Farming expenses
                                                                                9370                                                                                                            9660
Grains and oilseeds . . . . . . . . . . . . . . . . . . . . . . . . .                                                       Crop expenses . . . . . . . . . . . . . . . . . . . . . .
                                                                                9420                                                                                                            9710
Other crop revenues . . . . . . . . . . . . . . . . . . . . . . . .                                                         Livestock expenses . . . . . . . . . . . . . . . . . .
                                                                                9470                                                                                                            9760
Livestock and animal products revenue . . . . . . . . .                                                                     Machinery expenses . . . . . . . . . . . . . . . . . .
                                                                                9520                                                                                                            9790
Other commodities . . . . . . . . . . . . . . . . . . . . . . . . .                                                         General farm expenses . . . . . . . . . . . . . . .
                                                                                9540                                                                                                            9791
Program payment revenues . . . . . . . . . . . . . . . . . .                                                                Amortization of tangible assets . . . . . . . . .
Rebates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
                                                                                9570
                                                                                                                            Advertising, marketing costs, and promotion 9792
                                                                                9600                                                                                                            9794
Other farm revenues/losses . . . . . . . . . . . . . . . . . .                                                              Benefits related to employee salaries . . . . .
                                                                                9609                                                                                                            9795
Gains/losses on disposal of assets . . . . . . . . . . . . .                                                                Building repairs and maintenance . . . . . . .
                                                                                9615                                                                                                            9798
Farming partnership income/loss . . . . . . . . . . . . . .                                                                 Custom or contract work . . . . . . . . . . . . . .
                                                                                9616                                                                                                            9799
Farming joint venture income/loss . . . . . . . . . . . . .                                                                 Electricity. . . . . . . . . . . . . . . . . . . . . . . . . . .
                                                                                9650                                                                                                            9801
Non-farming income . . . . . . . . . . . . . . . . . . . . . . . .                                                          Freight and trucking . . . . . . . . . . . . . . . . . .
                                                                                9659                                                                                                            9804
*Total farm revenue (add lines 9370 to 9650) . . . .                                                                        Other insurance premiums . . . . . . . . . . . . .
                                                                                                                                                                                                9805
                                                                                                                            Interest and bank charges . . . . . . . . . . . . .
                                                                                                                                                                                                9807
* Required line item must be completed.                                                                                     Memberships/subscription fees . . . . . . . . .
                                                                                                                                                                                                9808
                                                                                                                            Office expenses . . . . . . . . . . . . . . . . . . . . .
                                                                                                                                                                                                9809
                                                                                                                            Professional fees . . . . . . . . . . . . . . . . . . . .
                                                                                                                                                                                                9810
                                                                                                                            Property taxes . . . . . . . . . . . . . . . . . . . . . .
                                                                                                                                                                                                9811
                                                                                                                            Rent – land and buildings . . . . . . . . . . . . . .
                                                                                                                                                                                                9812
                                                                                                                            Rent – machinery . . . . . . . . . . . . . . . . . . . .
                                                                                                                                                                                                9814
                                                                                                                            Salaries and wages . . . . . . . . . . . . . . . . . . .
                                                                                                                                                                                                9818
                                                                                                                            Supplies . . . . . . . . . . . . . . . . . . . . . . . . . . .
                                                                                                                                                                                                9819
                                                                                                                            Motor vehicle expenses . . . . . . . . . . . . . . .
                                                                                                                                                                                                9820
                                                                                                                            Small tools . . . . . . . . . . . . . . . . . . . . . . . . .
                                                                                                                                                                                                9824
                                                                                                                            Telephone . . . . . . . . . . . . . . . . . . . . . . . . . .
                                                                                                                                                                                                9832
                                                                                                                            Amortization of intangible assets . . . . . . . .
                                                                                                                                                                                                9834
                                                                                                                            Travel expenses . . . . . . . . . . . . . . . . . . . . .
                                                                                                                                                                                                9835
                                                                                                                            Capital / business taxes . . . . . . . . . . . . . . .
                                                                                                                                                                                                9850
                                                                                                                            Non-farming expenses . . . . . . . . . . . . . . . .
                                                                                                                                                                                                9870
                                                                                                                            Net inventory adjustment . . . . . . . . . . . . . .
                                                                                                                            *Total farm expenses
                                                                                                                                                                                                9898
                                                                                                                            (add lines 9660 to 9870) . . . . . . . . . . . . . . .
                                                                                                                            * Required line item must be completed.
Total farm revenue (line 9659) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Minus: Total farm expenses (line 9898) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
                                                                                                                                                                                                9899
Net farm income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .




                                                                          Net income / loss after taxes and extraordinary items

                                                                                                                                                                                                9970                    A
Net Income / loss before taxes and extraordinary items (add lines 9369 and 9899). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Extraordinary item(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      9975

Current income taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .         9990

Future (deferred) income tax provision . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                 9995

                                                                                             Subtotal (add lines 9975 to 9995) . . . . . .                                                                              B


*Net income / loss after taxes and extraordinary items (line A minus line B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                        9999


* Required line item must be completed.




                                                                                                                                                                                                                    Page 3
                                                                                                                                                                              Form identifier 141
                                                                                                                                                                                        Code 0801
      Notes checklist

                                           Part 1 – Information on the accountant preparing or reporting on the financial statements

   Does the accountant have a professional designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 095                 1 Yes      2 No

   Is the accountant connected* with the corporation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 097             1 Yes      2 No


   * A person connected with a corporation can be: (i) a shareholder of the corporation who owns more than 10% of the common shares; (ii) a director, an
     officer, or an employee of the corporation; or (iii) a person not dealing at arm's length with the corporation.


   Note
   If the accountant does not have a professional designation or is connected to the corporation, you do not have to complete Parts 2 and 3 of this schedule.
   However, you do have to complete Part 4, as applicable.


                                                                 Part 2 – Type of involvement with the financial statements

   Choose the option that represents the highest level of involvement of the accountant:
                                                                                                                                                                      198

            Completed an auditor's report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   1


            Completed a review engagement report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .          2


            Conducted a compilation engagement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .          3

                                                                                         Part 3 – Reservations

   If you selected option "1" or "2" under Type of involvement with the financial statements above, answer the following question:

                                                                                                                                                                      099
   Has the accountant expressed a reservation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  1 Yes      2 No

                                                                                      Part 4 – Other information


   If you have a professional designation and are not the accountant associated with the financial statements in Part 1 above, choose one of the following
   options.
                                                                                                                                                                      110

   Prepared the tax return (financial statements prepared by client) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                1

   Prepared the tax return and the financial information contained therein (financial statements have not been prepared) . . . .                                      2

   Were notes to the financial statements prepared? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 101               1 Yes      2 No

       If yes, complete lines 102 to 107 below:
                                                                                                                                                                      102
            Are any values presented at other than cost? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                1 Yes      2 No

            Has there been a change in accounting policies since the last return?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 103                    1 Yes      2 No

                                                                                                                                                                      104
            Are subsequent events mentioned in the notes?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  1 Yes      2 No

                                                                                                                                                                      105
            Is re-evaluation of asset information mentioned in the notes?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                    1 Yes      2 No


            Is contingent liability information mentioned in the notes? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 106             1 Yes      2 No

                                                                                                                                                                      107
            Is information regarding commitments mentioned in the notes? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                        1 Yes      2 No

   Does the corporation have investments in joint venture(s) or partnership(s)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 108                       1 Yes      2 No

       If yes, complete line 109 below:

            Are you filing financial statements of the joint venture(s) or partnership(s)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 109                  1 Yes      2 No


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