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{"sheet":"1 Balance Sheet Accounts","index":0,"n_rows":276,"n_cols":6,"rows_kept":276,"cut":false,"hidden":false,"merged":[]}
["INTERNAL FINANCIAL MANAGEMENT"]
["CHART OF ACCOUNTS - BALANCE SHEET ACCOUNTS",null,null,null,"CADAC FORM","CADAC FORM"]
[null,null,"Account Name",null,"line #","description"]
[]
["ASSETS"]
[]
["CURRENT ASSETS"]
[null,"Cash"]
[null,null,"Petty Cash"]
[null,null,"Cash Floats"]
[null,null,"Cheques/Cash on Hand to be Deposited"]
[null,null,"Bank Account"]
[null,null,"Credit Card Clearing Account"]
[null,null,"Payroll Clearing Account"]
[null,null,"Box Office Agency, Fundraising Agency Clearing Account"]
[null,null,"Cash Suspense"]
[null,"Sub-total Cash"]
[]
[null,"Cash Equivalents"]
[null,null,"Barter Account"]
[null,null,"Security Deposits, Bonds"]
[null,null,"GICs, Term Deposits"]
[null,null,"Mutual Funds, Short-Term Investments"]
[null,null,"Unrealized Gain or Interest on Investments"]
[null,"Sub-total Cash Equivalents"]
[]
[null,"Receivables"]
[null,null,"Accounts Receivable"]
[null,null,"Due from Box Office Agency"]
[null,null,"Due from Fundraising Entity"]
[null,null,"Personnel Advances"]
[null,null,"Travel Advances"]
[null,null,"Government Contributions, Grants Receivable"]
[null,null,"Foundation Grants Receivable"]
[null,null,"Donation Pledges Receivable"]
[null,null,"Due from/to Branches, Related Entities, External Funds"]
[null,null,"Other Receivables"]
[null,null,"Accrued Interest on Receivables"]
[null,null,"Less: Allowance for Bad Debts"]
[null,"Sub-total Receivables"]
[]
[null,"Taxes Receivable"]
[null,null,"GST/HST Input Tax Credits Receivable"]
[null,null,"GST/HST Rebate Receivable"]
[null,null,"Provincial Sales Tax Input Tax Credit Receivable"]
[null,null,"Provincial Sales Tax Rebate Receivable"]
[null,null,"Other Taxes Receivable"]
[null,"Sub-total Taxes Receivable"]
[]
[null,"Other Current Assets"]
[null,null,"Refundable Deposits"]
[null,null,"Prepaid Expenses"]
[null,null,"Prepaid Taxes"]
[null,null,"Recoverable Expenses"]
[null,null,"Other Current Assets"]
[null,"Sub-total Other Current Assets"]
[]
["TOTAL CURRENT ASSETS",null,null,null,6260,"Current assets"]
[]
["INVENTORY"]
[null,null,"Inventory: Publications & Merchandise (books, magazines, creative products)"]
[null,null,"Inventory: Bar and Café Supplies"]
[null,null,"Inventory: Production Supplies (paper, printing, binding, packaging — if inventoried)"]
[null,null,"Inventory: Items on Consignment"]
[null,null,"Inventory: Other Inventory Items (miscellaneous items held for resale)"]
[null,null,"Less: Allowance for Loss or Damage"]
["TOTAL INVENTORY",null,null,null,6262,"Inventory at the end of the year"]
[]
["CAPITAL ASSETS"]
[]
[null,"Non-depreciable Capital Assets"]
[null,null,"Land"]
[null,null,"Works of Art"]
[null,"Sub-total Non-depreciable Capital Assets"]
[]
[null,"Building & Leasehold Improvements"]
[null,null,"Building, Leasehold Improvements"]
[null,null,"Less Accumulated Amortization: Building, Leasehold Improvements"]
[null,"Sub-total Building, Leasehold Improvements"]
[]
[null,"Vehicule"]
[null,null,"Vehicles"]
[null,null,"Less Accumulated Depreciation: Vehicles"]
[null,"Sub-total Vehicles"]
[]
[null,"Artistic Equipment"]
[null,null,"Musical Instruments"]
[null,null,"Film, Digital Media and Audio-Visual Equipment"]
[null,null,"Less Accumulated Depreciation: Artistic Equipment"]
[null,"Sub-total Artistic Equipment"]
[]
[null,"Furniture and Equipment"]
[null,null,"Office Furniture and Fixtures"]
[null,null,"Security Equipment"]
[null,null,"Studio and Theatre Furnishings and Equipment"]
[null,null,"Technical Tools, Equipment and Crates"]
[null,null,"Less Accumulated Depreciation: Furniture and Fixtures"]
[null,"Sub-total Furniture and Equipment"]
[]
[null,"Computer Equipment and Hardware"]
[null,null,"Computer Equipment,  Hardware"]
[null,null,"Less Accumulated Depreciation: Computer Equipment,  Hardware"]
[null,"Sub-total Computer Equipment and Hardware"]
[]
["TOTAL CAPITAL ASSETS",null,null,null,6265,"Capital / fixed assets"]
[]
["LONG-TERM INVESTMENTS"]
[null,null,"Long-term Investments"]
[null,null,"Personal Life Insurance Cash Value"]
["TOTAL LONG-TERM INVESTMENTS",null,null,null,6270,"Other assets (Click here online or specify below in Excel)"]
[]
["CREATIVE WORKS AND PRODUCTIONS"]
[null,null,"Music Library, Catalogue Collection"]
[null,null,"Film Collection"]
[null,null,"Costumes, Sets and Production Costs"]
[null,null,"Production and Performance Licenses"]
[null,null,"Less Accumulated Amortization: Costumes, Sets and Production Costs"]
["TOTAL CREATIVE WORKS AND PRODUCTIONS",null,null,null,6270,"Other assets (Click here online or specify below in Excel)"]
[]
["INTANGIBLE ASSETS"]
[null,null,"Incorporation Costs"]
[null,null,"Computer Software"]
[null,null,"Website Development"]
[null,null,"Tessitura License"]
[null,null,"Other Intangible Assets"]
[null,null,"Less Accumulated Depreciation: Intangible Assets"]
["TOTAL INTANGIBLE ASSETS",null,null,null,6270,"Other assets (Click here online or specify below in Excel)"]
[]
["FUNDS AND RESERVES"]
[null,null,"Endowment Fund"]
[null,null,"Externally Restricted Reserves"]
[null,null,"Internally Restricted Funds, Reserves"]
[null,null,"Unrealized Gain (Loss) on Funds"]
[null,null,"Due to (from) General Fund from (to) Other Funds, Reserves  "]
["TOTAL FUNDS AND RESERVES",null,null,null,6270,"Other assets (Click here online or specify below in Excel)"]
[]
["TOTAL ASSETS",null,null,null,6275,"Total Assets"]
[]
["LIABILITIES"]
[]
["CURRENT LIABILITIES"]
[]
[null,"Payables"]
[null,null,"Bank Line of Credit"]
[null,null,"Accounts Payable"]
[null,null,"Credit Cards Payable"]
[null,null,"Refunds Payable"]
[null,null,"Leases Payable"]
[null,null,"Consignments Payable"]
[null,null,"Due to/from Branches, Related Entities, External Funds"]
[null,"Sub-total Payables"]
[]
[null,"Salaries and Wages Payables"]
[null,null,"Salaries and Wages Payable"]
[null,null,"Provision for Accrued Vacation Pay and Statutory Holidays"]
[null,null,"Provision for Accumulated Overtime Hours and Sick Leave"]
[null,"Sub-total Salaries and Wages Payable"]
[]
[null,"Payroll Taxes Payable"]
[null,null,"Employment Insurance Payable"]
[null,null,"Canada Pension Plan Payable"]
[null,null,"Employment Tax Payable"]
[null,"Sub-total Payroll Taxes Payable"]
[]
[null,"Personnel Benefits Payable"]
[null,null,"Non-Resident Withholding Taxes"]
[null,null,"Provincial Health Taxes, Premiums Payable"]
[null,null,"Workers' Compensation Premiums Payable"]
[null,null,"Pension Plan Payable"]
[null,null,"RRSP Plan Payable"]
[null,null,"Group Insurance Premiums Payable"]
[null,null,"Union, Association Dues Payable"]
[null,null,"Union, Association Insurance, Fees Payable"]
[null,null,"Other Personnel Benefits Payable"]
[null,"Sub-total Personnel Benefits Payable"]
[]
[null,"GST/HST Payable (Receivable)"]
[null,null,"GST/HST Charged on Sales"]
[null,null,"GST/HST Paid on Purchases at Rate1"]
[null,null,"GST/HST Rebate Due at Rate2"]
[null,null,"GST/HST Paid on Capital Purchases"]
[null,null,"GST/HST Adjustments"]
[null,null,"GST/HST Remittances Paid"]
[null,null,"GST/HST Rebates Received"]
[null,"Sub-total GST/HST Payable (Receivable)"]
[]
[null," Other Taxes Payable"]
[null,null,"Provincial Sales Tax Payable"]
[null,null,"Corporate, Income Taxes Payable"]
[null,null,"Other Taxes Payable"]
[null,"Sub-total Other Taxes Payable"]
[]
[null,"Deferred Revenues"]
[null,null,"Subscription Sales, Membership Fees Received in Advance"]
[null,null,"Ticket Sales, Service Fees, Received in Advance"]
[null,null,"Deposits Received for Future Services"]
[null,null,"Sponsorship Revenue Received in Advance"]
[null,null,"Foundation Grants Received in Advance"]
[null,null,"Fundraising Event Ticket Sales Received in Advance"]
[null,null,"Donations Received in Advance"]
[null,null,"Federal Grants Received  in Advance"]
[null,null,"Provincial, Territorial Grants Received  in Advance"]
[null,null,"Municipal, Reserve Grants Received  in Advance"]
[null,null,"Other Grants Received  in Advance"]
[null,null,"Other Revenues Received in Advance"]
[null,"Sub-total Deferred Revenues"]
[]
[null,"Current Portion of Loans Payable"]
[null,null,"Current Portion of Bank Loan Payable"]
[null,null,"Current Portion of Interest-free Loans Payable"]
[null,null,"Current Portion of Other Loans Payable"]
[null,null,"Accrued Interest on Loans"]
[null,"Sub-total Current Portion of Loans Payable"]
[]
[null,"Other Current Liabilities"]
[null,null,"Royalties, Copyright Fees, Performance Licenses Payable"]
[null,null,"Uninvoiced Payable Estimates"]
[null,null,"Other Accrued Liabilities"]
[null,null,"Unredeemed Gift Certificates"]
[null,null,"Funds Held in Trust"]
[null,null,"Items Held on Consignment"]
[null,null,"Other Current Liabilities"]
[null,"Sub-total Other Current Liabilities"]
[]
["TOTAL CURRENT LIABILITIES",null,null,null,6290,"Current liabilities"]
[]
["LONG-TERM LIABILITIES"]
[]
[null," Long-term Loans"]
[null,null,"Bank Loan, Long-term portion"]
[null,null,"Mortgage"]
[null,null,"Interest-free Loans, Long-term portion"]
[null,null,"Other Loans, Long-term portion"]
[null,null,"Obligation Under Capital Lease"]
[null,null,"Less: Current Portion of Long-term Loans"]
[null,"Sub-total Long-term Loans"]
[]
[null,"Deferred Contributions"]
[null,null,"Deferred Contribution for Lease Inducement"]
[null,null,"Deferred Contributions on Capital Assets"]
[null,null,"Other Deferred Contributions"]
[null,null,"Accumulated Amortization: Deferred Contributions"]
[null,"Sub-total Deferred Contributions"]
[]
["TOTAL LONG-TERM LIABILITIES",null,null,null,6295,"Other liabilities (Click here online or specify below in Excel)"]
[]
["TOTAL LIABILITIES",null,null,null,6300,"Total Liabilities"]
[]
["ACCUMULATED SURPLUS (DEFICIT), NET ASSETS"]
[]
[null,"Restricted Funds"]
[null,null,"Share capital ",null,6317,"Share capital (for-profit companies only)"]
[null,null,"Board and Internally Restricted Funds",null,6320,"Internally designated or restricted funds"]
[null,null,"Working Capital Reserves: Government Programs",null,6325,"Cash reserves (Alberta organizations only)"]
[null,null,"Self-Managed Endowment Funds",null,6330,"Externally designated or restricted funds"]
[null,null,"Other Externally Restricted Funds",null,6330,"Externally designated or restricted funds"]
[null,"Sub-total Restricted Funds"]
[]
[null,"Net Assets Invested in Capital and Other Assets"]
[null,null,"Net Assets Invested in Capital Assets",null,6315,"Invested in Capital / fixed assets"]
[null,null,"Net Assets Invested in Productions",null,6335,"Other net assets (Click here online or specify below in Excel)"]
[null,null,"Net Assets Invested in Intangible Assets",null,6335,"Other net assets (Click here online or specify below in Excel)"]
[null,"Sub-total Net Assets Invested in Capital and Other Assets"]
[]
[null," Unrestricted Assets"]
[null,null,"Unrestricted Reserves, Prior Years' Earnings"]
[null,null,"Prior Period Adjustments",null,6125,"Other adjustment items affecting surplus or (deficit) (Click here online or specify below in Excel)"]
[null,null,"Other Unusual Items",null,6125,"Other adjustment items affecting surplus or (deficit) (Click here online or specify below in Excel)"]
[null,null,"Transfer to (from) Endowment Fund",null,6135,"Interfund transfers (Click here online or specify below in Excel)"]
[null,null,"Transfer to (from) Other External Funds, Reserves",null,6135,"Interfund transfers (Click here online or specify below in Excel)"]
[null,null,"Surplus (Deficit) for the Year, Current Earnings"]
[null,"Sub-total Unrestricted Assets",null,null,6310,"Retained earnings/unrestricted net assets"]
[]
["TOTAL ACCUMULATED SURPLUS (DEFICIT),  NET ASSETS",null,null,null,6215,"ACCUMULATED SURPLUS OR (DEFICIT), END OF YEAR "]
[]
["TOTAL LIABILITIES AND NET ASSETS",null,null,null,6345,"Total Liabilities and Net Assets"]

{"sheet":"2 Revenue Accounts","index":1,"n_rows":222,"n_cols":9,"rows_kept":222,"cut":false,"hidden":false,"merged":[]}
["INTERNAL FINANCIAL MANAGEMENT",null,null,null,null,null,"FINANCIAL STATEMENTS",null,"FINANCIAL STATEMENTS"]
["CHART OF ACCOUNTS & BUDGETS - REVENUES",null,null,"CADAC FORM","CADAC FORM",null,"SCHEDULE OF REVENUE",null,"STATEMENT OF OPERATIONS"]
[null,null,"account name","line #","description",null,"category name - MINIMUM level of detail",null,"category name"]
[]
["EARNED REVENUE",null,null,null,null,null,"EARNED REVENUE",null,"REVENUE"]
[]
[null,"Book sales",null,null,null,null,"Book sales"]
[null,null,"Print book sales (provincial authors), eligible book revenue, wholesale/retail provincial book sales",4105,"Sales of eligible books from authors residing in your province (including audio books and e-books), net of returns",null,"Book sales",null,"Earned Revenue"]
[null,null,"E-book sales (provincial authors), digital book revenue",4105,"Sales of eligible books from authors residing in your province (including audio books and e-books), net of returns",null,"Book sales",null,"Earned Revenue"]
[null,null,"Audiobook sales (provincial authors), digital audio book revenue",4105,"Sales of eligible books from authors residing in your province (including audio books and e-books), net of returns",null,"Book sales",null,"Earned Revenue"]
[null,null,"Sales returns & allowances – eligible books (record as a negative)",4105,"Sales of eligible books from authors residing in your province (including audio books and e-books), net of returns",null,"Book sales",null,"Earned Revenue"]
[]
[null,null,"Print book sales (Canadian authors), eligible Canadian book revenue, wholesale/retail domestic book sales",4110,"Sales of eligible books from authors residing in Canada (including audio books and e-books), net of returns (not included on line 4105)",null,"Book sales",null,"Earned Revenue"]
[null,null,"E-book sales (Canadian authors), digital book revenue",4110,"Sales of eligible books from authors residing in Canada (including audio books and e-books), net of returns (not included on line 4105)",null,"Book sales",null,"Earned Revenue"]
[null,null,"Audiobook sales (Canadian authors), digital audio book revenue",4110,"Sales of eligible books from authors residing in Canada (including audio books and e-books), net of returns (not included on line 4105)",null,"Book sales",null,"Earned Revenue"]
[null,null,"Sales returns & allowances – eligible Canadian books (record as a negative)",4110,"Sales of eligible books from authors residing in Canada (including audio books and e-books), net of returns (not included on line 4105)",null,"Book sales",null,"Earned Revenue"]
[]
[null,null,"Print book sales (non-eligible titles), Canadian author book revenue",4115,"Sales of ineligible books from authors residing in Canada (including audio books and e-books), net of returns",null,"Book sales",null,"Earned Revenue"]
[null,null,"E-book sales (non-eligible titles), digital book revenue",4115,"Sales of ineligible books from authors residing in Canada (including audio books and e-books), net of returns",null,"Book sales",null,"Earned Revenue"]
[null,null,"Audiobook sales (non-eligible titles), digital audio revenue",4115,"Sales of ineligible books from authors residing in Canada (including audio books and e-books), net of returns",null,"Book sales",null,"Earned Revenue"]
[null,null,"Sales returns & allowances – ineligible books (record as a negative)",4115,"Sales of ineligible books from authors residing in Canada (including audio books and e-books), net of returns",null,"Book sales",null,"Earned Revenue"]
[]
[null,null,"Print book sales (foreign authors), non-eligible book revenue",4120,"Sales of ineligible books from foreign authors (including audio books and e-books), net of returns",null,"Book sales",null,"Earned Revenue"]
[null,null,"E-book sales (foreign authors), digital book revenue",4120,"Sales of ineligible books from foreign authors (including audio books and e-books), net of returns",null,"Book sales",null,"Earned Revenue"]
[null,null,"Audiobook sales (foreign authors), digital audio revenue",4120,"Sales of ineligible books from foreign authors (including audio books and e-books), net of returns",null,"Book sales",null,"Earned Revenue"]
[null,null,"Sales returns & allowances – foreign ineligible books (record as a negative)",4120,"Sales of ineligible books from foreign authors (including audio books and e-books), net of returns",null,"Book sales",null,"Earned Revenue"]
[null,"Subtotal Book Sales",null,4122,"Total Book Sales (subtotal)",null,"Subtotal Book Sales"]
[]
[null,"Magazine sales"]
[null,null,"Individual subscription sales of magazines",4125,"Individual subscription sales of magazines, including digital",null,"Magazine sales",null,"Earned Revenue"]
[null,null,"Individual subscription sales of digital magazines",4125,"Individual subscription sales of magazines, including digital",null,"Magazine sales",null,"Earned Revenue"]
[null,null,"Institutional subscription sales of magazines",4130,"Institutional subscription sales of magazines, including digital",null,"Magazine sales",null,"Earned Revenue"]
[null,null,"Institutional subscription sales of digital magazines",4130,"Institutional subscription sales of magazines, including digital",null,"Magazine sales",null,"Earned Revenue"]
[null,"Subtotal Magazine Sales",null,4135,"Total magazine subscription sales (subtotal)",null,"Subtotal Magazine Sales"]
[]
[null,"Other Earned Revenue"]
[null,null,"Single-copy print magazine sales",4140,"Magazine single copy and newsstand sales",null,"Other Earned Revenue",null,"Earned Revenue"]
[null,null,"Newsstand magazine sales",4140,"Magazine single copy and newsstand sales",null,"Other Earned Revenue",null,"Earned Revenue"]
[null,null,"Retail magazine sales",4140,"Magazine single copy and newsstand sales",null,"Other Earned Revenue",null,"Earned Revenue"]
[null,null,"One-off magazine issue sales",4140,"Magazine single copy and newsstand sales",null,"Other Earned Revenue",null,"Earned Revenue"]
[null,null,"Digital single-issue magazine sales",4140,"Magazine single copy and newsstand sales",null,"Other Earned Revenue",null,"Earned Revenue"]
[null,null,"Online single-copy magazine purchases",4140,"Magazine single copy and newsstand sales",null,"Other Earned Revenue",null,"Earned Revenue"]
[null,null,"Paid Advertising Sales",4145,"Paid Advertising Sales",null,"Other Earned Revenue",null,"Earned Revenue"]
[null,null,"In-kind advertising revenue",4147,"Advertising exchanges (must match line 5315 in expenses)",null,"Other Earned Revenue",null,"Earned Revenue"]
[null,null,"Non-cash advertising exchanges",4147,"Advertising exchanges (must match line 5315 in expenses)",null,"Other Earned Revenue",null,"Earned Revenue"]
[]
[null,null,"Provincial author royalties – books",4150,"Royalties, rights, licensing and franchise fees for books from authors residing in your province ",null,"Other Earned Revenue",null,"Earned Revenue"]
[null,null,"Licensing fees – provincial authors",4150,"Royalties, rights, licensing and franchise fees for books from authors residing in your province ",null,"Other Earned Revenue",null,"Earned Revenue"]
[null,null,"Rights payments – provincial authors",4150,"Royalties, rights, licensing and franchise fees for books from authors residing in your province ",null,"Other Earned Revenue",null,"Earned Revenue"]
[null,null,"Franchise fees – provincial book titles",4150,"Royalties, rights, licensing and franchise fees for books from authors residing in your province ",null,"Other Earned Revenue",null,"Earned Revenue"]
[null,null,"Out-of-province author royalties – books",4155,"Royalties, rights, licensing and franchise fees for books from authors residing outside of your province ",null,"Other Earned Revenue",null,"Earned Revenue"]
[null,null,"Licensing fees – non-provincial authors",4155,"Royalties, rights, licensing and franchise fees for books from authors residing outside of your province ",null,"Other Earned Revenue",null,"Earned Revenue"]
[null,null,"Rights payments – non-provincial authors",4155,"Royalties, rights, licensing and franchise fees for books from authors residing outside of your province ",null,"Other Earned Revenue",null,"Earned Revenue"]
[null,null,"Franchise fees – non-provincial book titles",4155,"Royalties, rights, licensing and franchise fees for books from authors residing outside of your province ",null,"Other Earned Revenue",null,"Earned Revenue"]
[null,null,"Royalties, rights, licensing and franchise fees - (subtotal of lines 4150 & 4155)",4160,"Royalties, rights, licensing and franchise fees - (subtotal of lines 4150 & 4155)"]
[]
[null,null,"Miscellaneous publishing revenue",4162,"Other net publishing revenues",null,"Other Earned Revenue",null,"Earned Revenue"]
[null,null,"Non-recurring publishing revenue",4163,"Other net publishing revenues",null,"Other Earned Revenue",null,"Earned Revenue"]
[null,null,"Miscellaneous circulation revenue",4165,"Other revenues from circulation and distribution",null,"Other Earned Revenue",null,"Earned Revenue"]
[null,null,"Distribution service fees",4165,"Other revenues from circulation and distribution",null,"Other Earned Revenue",null,"Earned Revenue"]
[null,null,"Shipping/handling revenue (if recorded as income)",4165,"Other revenues from circulation and distribution",null,"Other Earned Revenue",null,"Earned Revenue"]
[null,null,"Fulfillment service revenue",4165,"Other revenues from circulation and distribution",null,"Other Earned Revenue",null,"Earned Revenue"]
[null,null,"Revenue from third-party distribution agreements",4165,"Other revenues from circulation and distribution",null,"Other Earned Revenue",null,"Earned Revenue"]
[null,null,"Miscellaneous non-publishing revenue",4170,"Other revenues from non-publishing activities (Provide details in the notes) ",null,"Other Earned Revenue",null,"Earned Revenue"]
[null,null,"Rental income (non-publishing)",4170,"Other revenues from non-publishing activities (Provide details in the notes) ",null,"Other Earned Revenue",null,"Earned Revenue"]
[null,null,"Workshop or event fees (non-publishing)",4170,"Other revenues from non-publishing activities (Provide details in the notes) ",null,"Other Earned Revenue",null,"Earned Revenue"]
[null,null,"Service fees unrelated to publishing",4170,"Other revenues from non-publishing activities (Provide details in the notes) ",null,"Other Earned Revenue",null,"Earned Revenue"]
[null,null,"Sales of non-publishing goods",4170,"Other revenues from non-publishing activities (Provide details in the notes) ",null,"Other Earned Revenue",null,"Earned Revenue"]
[null,"Subtotal Other Earned Revenue"]
[]
["TOTAL EARNED REVENUE",null,null,4175,"Total Earned Revenue",null,"Total Earned Revenue"]
[]
["NET ENDOWMENT AND INVESTMENT INCOME",null,null,null,null,null,"Net Endowment & Investment Income"]
[]
[null,"Net Endowment Income"]
[null,null,"Interest Revenue from Trust Fund and Endowment",4205,"Trust, endowment and investment revenue (net)",null,"Net Endowment Income",null,"Net Endowment & Investment Income"]
[null,null,"Gain (Loss) from Sale or Write-down of Trust or Endowment Fund",4205,"Trust, endowment and investment revenue (net)",null,"Net Investment Income",null,"Net Endowment & Investment Income"]
[null,null,"LESS Fund Management Fees",4205,"Trust, endowment and investment revenue (net)",null,"Net Endowment Income",null,"Net Endowment & Investment Income"]
[null,null,"LESS Other Fund Costs",4205,"Trust, endowment and investment revenue (net)",null,"Net Endowment Income",null,"Net Endowment & Investment Income"]
[null,"Sub-total Net Endowment Income"]
[]
[null,"Net Investment Income"]
[null,null,"Bank Interest",4205,"Trust, endowment and investment revenue (net)",null,"Net Investment Income",null,"Net Endowment & Investment Income"]
[null,null,"Interest Revenue and Dividends from Investments",4205,"Trust, endowment and investment revenue (net)",null,"Net Investment Income",null,"Net Endowment & Investment Income"]
[null,null,"Gain (Loss) from Sale or Write-down of Investments",4205,"Trust, endowment and investment revenue (net)",null,"Net Investment Income",null,"Net Endowment & Investment Income"]
[null,null,"LESS Investment Management Fees",4205,"Trust, endowment and investment revenue (net)",null,"Net Investment Income",null,"Net Endowment & Investment Income"]
[null,null,"LESS Other Investment Costs",4205,"Trust, endowment and investment revenue (net)",null,"Net Investment Income",null,"Net Endowment & Investment Income"]
[null,"Sub-total Net Investment Income"]
[]
["TOTAL NET ENDOWMENT AND INVESTMENT INCOME",null,null,4210,"Total Net Investment Income",null,"Total Net Endowment and Investment Income"]
[]
["PRIVATE SECTOR REVENUE",null,null,null,null,null,"Private Sector Revenue"]
[]
[null,"Donations"]
[null,null,"Individual Donations, Fundraising Memberships",4305,"Individual donations",null,"Donations",null,"Private Sector Revenue"]
[null,null,"Board Member Donations",4305,"Individual donations",null,"Donations",null,"Private Sector Revenue"]
[null,null,"Individual Sponsors and Donations for Specific Programs and Funds",4305,"Individual donations",null,"Donations",null,"Private Sector Revenue"]
[null,null,"Cash and Other Non-Receipted Individual Donations",4305,"Individual donations",null,"Donations",null,"Private Sector Revenue"]
[null,null,"Corporate Donations",4310,"Corporate donations",null,"Donations",null,"Private Sector Revenue"]
[null,null,"Corporate Donations for Specific Programs and Funds",4310,"Corporate donations",null,"Donations",null,"Private Sector Revenue"]
[null,null,"Corporate Non-Receipted Donations",4310,"Corporate donations",null,"Donations",null,"Private Sector Revenue"]
[null,"Sub-total Donations"]
[]
[null,"Corporate Sponsors"]
[null,null,"Corporate Sponsors: General",4315,"General corporate sponsorships (cash)   ",null,"Corporate Sponsors",null,"Private Sector Revenue"]
[null,null,"Sponsoring companies: tours, exhibitions, specific programming",4320,"General corporate sponsorships (cash)   ",null,"Corporate Sponsors",null,"Private Sector Revenue"]
[null,"Sub-total Corporate Sponsors"]
[]
[null,"Private and Community Foundations"]
[null,null,"Foundation Receipted Donations ",4325,"Foundation grants and donations",null,"Foundations",null,"Private Sector Revenue"]
[null,null,"Foundation Non-Receipted Donations ",4325,"Foundation grants and donations",null,"Foundations",null,"Private Sector Revenue"]
[null,"Sub-total Private and Community Foundations"]
[]
[null,"Fundraising Events"]
[null,null,"Bingo, Lottery, Casino Revenue (gross)",4330,"Fundraising events (gross)",null,"Fundraising Events (gross)",null,"Private Sector Revenue"]
[null,null,"Fundraising Event Revenue (gross)",4330,"Fundraising events (gross)",null,"Fundraising Events (gross)",null,"Private Sector Revenue"]
[null,"Sub-total Fundraising Events"]
[]
[null,"Receipted In-kind Donations"]
[null,null,"Individual Receipted In-Kind Donations",4335,"In-kind goods and services revenues from private sector (audited)",null,"In-Kind Donations",null,"Private Sector Revenue"]
[null,null,"Corporate Receipted In-Kind Sponsors: General",4335,"In-kind goods and services revenues from private sector (audited)",null,"In-Kind Donations",null,"Private Sector Revenue"]
[null,null,"Corporate Receipted In-Kind Sponsors: Tour, Exhibition, Specific Programming",4335,"In-kind goods and services revenues from private sector (audited)",null,"In-Kind Donations",null,"Private Sector Revenue"]
[null,null,"Corporate Receipted In-Kind Sponsors: Capital Assets",4335,"In-kind goods and services revenues from private sector (audited)",null,"In-Kind Donations",null,"Private Sector Revenue"]
[null,null,"Foundation Receipted In-Kind Support",4335,"In-kind goods and services revenues from private sector (audited)",null,"In-Kind Donations",null,"Private Sector Revenue"]
[null,"Sub-total Receipted In-kind Donations"]
[]
[null,"Non-Receipted In-kind Donations"]
[null,null,"Individual Non-Receipted In-Kind Donations",4335,"In-kind goods and services revenues from private sector (audited)",null,"In-Kind Donations",null,"Private Sector Revenue"]
[null,null,"Corporate Non-Receipted In-Kind Sponsors: General",4335,"In-kind goods and services revenues from private sector (audited)",null,"In-Kind Donations",null,"Private Sector Revenue"]
[null,null,"Corporate Non-Receipted In-Kind Sponsors: Tour, Exhibition, Specific Programming",4335,"In-kind goods and services revenues from private sector (audited)",null,"In-Kind Donations",null,"Private Sector Revenue"]
[null,null,"Corporate Non-Receipted In-Kind Sponsors: Capital Assets",4335,"In-kind goods and services revenues from private sector (audited)",null,"In-Kind Donations",null,"Private Sector Revenue"]
[null,null,"Foundation Non-Receipted In-Kind Support",4335,"In-kind goods and services revenues from private sector (audited)",null,"In-Kind Donations",null,"Private Sector Revenue"]
[null,"Sub-total Non-Receipted In-kind Donations"]
[]
[null,"Other Private Sector Donations"]
[null,null,"Volunteer Committee Donations",4340,"Other private sector revenues (Provide details in the notes)",null,"Other Private Sector Revenue",null,"Private Sector Revenue"]
[null,null,"Donations from Non-Foundation Charities",4340,"Other private sector revenues (Provide details in the notes)",null,"Other Private Sector Revenue",null,"Private Sector Revenue"]
[null,null,"Donated Shares of Stock",4340,"Other private sector revenues (Provide details in the notes)",null,"Other Private Sector Revenue",null,"Private Sector Revenue"]
[null,null,"Non-Capital Major Gifts",4340,"Other private sector revenues (Provide details in the notes)",null,"Other Private Sector Revenue",null,"Private Sector Revenue"]
[null,null,"Non-Government Capital Donations",4340,"Other private sector revenues (Provide details in the notes)",null,"Other Private Sector Revenue",null,"Private Sector Revenue"]
[null,null,"specify other private sector revenue",4340,"Other private sector revenues (Provide details in the notes)",null,"Other Private Sector Revenue",null,"Private Sector Revenue"]
[null,"Sub-total Other Private Sector Donations"]
[]
["TOTAL PRIVATE SECTOR REVENUE",null,null,4345,"Total Private Sector Revenue",null,"Total Private Sector Revenue"]
[]
["PUBLIC SECTOR REVENUE",null,null,null,null,null,"Public Sector Revenue",null,"Public Sector Revenue"]
[]
[null,"Federal Government Revenue"]
[null,null,"Canada Council: Operating Support",4415,"* Operating grants",null,"Canada Council",null,"Public Sector Revenue"]
[null,null,"Canada Council: Project",4420,"* Project grants",null,"Canada Council",null,"Public Sector Revenue"]
[null,null,"Canada Council : Touring,  Special Grants, One-Time Funds, Reimbursements and other grants ",4425,"* Touring,  Special Grants, One-Time Funds, Reimbursements and other Canada Council grants (Click here online or specify below in Excel)",null,"Canada Council",null,"Public Sector Revenue"]
[null,null,"Department of Canadian Heritage",4430,"Department of Canadian Heritage",null,"Dept of Canadian Heritage",null,"Public Sector Revenue"]
[null,null,"Canada Book Fund",4431,"Canada Book Fund",null,"Canada Book Fund",null,"Public Sector Revenue"]
[null,null,"Canada Periodical Fund",4432,"Canada Periodical Fund",null,"Canada Periodical Fund",null,"Public Sector Revenue"]
[null,null,"Livres Canada Books",4433,"Livres Canada Books",null,"Livres Canada Books",null,"Public Sector Revenue"]
[null,null,"Canadian Federation for the Humanities and Social Sciences (ASPP)",4434,"Canadian Federation for the Humanities and Social Sciences (ASPP)",null,"Canadian Federation for the Humanities and Social Sciences (ASPP)",null,"Public Sector Revenue"]
[null,null,"Social Sciences and Humanities Research Council (SSHRC) Aid to Scholarly Journals",4435,"Social Sciences and Humanities Research Council (SSHRC) Aid to Scholarly Journals",null,"Social Sciences and Humanities Research Council (SSHRC) Aid to Scholarly Journals",null,"Public Sector Revenue"]
[null,null,"Other federal (please add some details). ",4436,"Other federal",null,"Other Federal Government Departments",null,"Public Sector Revenue"]
[null,null,"specify other federal department programs",4436,"Other federal",null,"Other Federal Government Departments",null,"Public Sector Revenue"]
[null,null,"Adjustment for Grant Deferrals from Prior (to Future) Years",4436,"Other federal",null,"Other Federal Government Departments",null,"Public Sector Revenue"]
[null,"Sub-total Federal Government Revenue",null,4440,"Total federal public revenues"]
[]
[null,"Provincial or Territory Government Revenue"]
[null,null,"Provincial or Territory Arts Council: Operating Support",4455,"* Provincial or Territory Arts Council: Operating grants",null,"Provincial or Territory Arts Council",null,"Public Sector Revenue"]
[null,null,"Provincial or Territory Arts Council: Project Grants",4460,"* Provincial or Territory Arts Council: Project grants",null,"Provincial or Territory Arts Council",null,"Public Sector Revenue"]
[null,null,"Provincial or Territory Arts Council:  Touring, Circulation Support, Special Grants, One-Time Funds, Reimbursements and other funds.",4465,"* Provincial or Territory Arts Council:  Touring, Circulation Support, Special Grants, One-Time Funds, Reimbursements and other Art Council funds (Click here online or specify below in Excel).",null,"Provincial or Territory Arts Council",null,"Public Sector Revenue"]
[null,null,"Provincial or Territory Ministry: Operating Support",4475,"* Operating grants",null,"Provincial or Territory Ministry",null,"Public Sector Revenue"]
[null,null,"Provincial or Territory Ministry: Project Support",4480,"Provincial or Territory Ministry: Project Support",null,"Provincial or Territory Ministry",null,"Public Sector Revenue"]
[null,null,"Provincial or territorial tax credits",4484,"Provincial or territorial tax credits",null,"Provincial or territorial revenues",null,"Public Sector Revenue"]
[null,null,"Provincial or Territory Gaming and Lottery Funds",4485,"Provincial or territorial foundation / gaming and lottery corporation",null,"Provincial or territorial revenues",null,"Public Sector Revenue"]
[null,null,"Provincial or territorial employment programs",4490,"Funding received from provincial or territorial employment or wage-support programs.",null,"Provincial or territorial revenues",null,"Public Sector Revenue"]
[null,null,"Provincial translation programs",4492,"Provincial translation programs",null,"Provincial or territorial revenues",null,"Public Sector Revenue"]
[null,null,"Provincial support grants from post-secondary institutions",4494,"Provincial support grants from post-secondary institutions",null,"Provincial or territorial revenues",null,"Public Sector Revenue"]
[null,null,"Provincial employment grants",4495,"Other provincial or territorial, including employment grants (Provide details in the notes) ",null,"Provincial or territorial revenues",null,"Public Sector Revenue"]
[null,null,"Wage subsidies (provincial/territorial)",4495,"Other provincial or territorial, including employment grants (Provide details in the notes) ",null,"Provincial or territorial revenues",null,"Public Sector Revenue"]
[null,null,"Training or internship grants",4495,"Other provincial or territorial, including employment grants (Provide details in the notes) ",null,"Provincial or territorial revenues",null,"Public Sector Revenue"]
[null,null,"Provincial/territorial reimbursement programs",4495,"Other provincial or territorial, including employment grants (Provide details in the notes) ",null,"Provincial or territorial revenues",null,"Public Sector Revenue"]
[null,null,"Other provincial ministry funding",4495,"Other provincial or territorial, including employment grants (Provide details in the notes) ",null,"Provincial or territorial revenues",null,"Public Sector Revenue"]
[null,null,"Provincial economic development grants",4495,"Other provincial or territorial, including employment grants (Provide details in the notes) ",null,"Provincial or territorial revenues",null,"Public Sector Revenue"]
[null,null,"specify other federal department programs",4495,"Other provincial or territorial, including employment grants (Provide details in the notes) ",null,"Provincial or territorial revenues",null,"Public Sector Revenue"]
[null,"Sub-total Provincial or Territory Government Revenue"]
[]
[null,"Municipal and Regional Government Revenue",null,null,null,null,"[use proper name of Council & departments]"]
[null,null,"Municipal Arts Council: Operating Support",4515,"* Municipal or regional arts council operating grants",null,"Municipal Arts Council",null,"Public Sector Revenue"]
[null,null,"Municipal Arts Council: Project Grants, One-Time Funds, Other Funds",4520,"* Municipal or regional arts council project and other grants",null,"Municipal Arts Council",null,"Public Sector Revenue"]
[null,null,"Other Regional, Municipal Department: Operating Support",4525,"Other municipal or regional - Operating (Click here online or specify below in Excel)",null,"Other Regional, Municipal Departments",null,"Public Sector Revenue"]
[null,null,"Other Regional, Municipal Department: Project Grants, Other Funds",4530,"Other municipal or regional - Operating (Click here online or specify below in Excel)",null,"Other Regional, Municipal Departments",null,"Public Sector Revenue"]
[null,null,"Specify other regional or municipal departments",4530,"Other municipal or regional grants – project",null,"Other Regional, Municipal Departments",null,"Public Sector Revenue"]
[null,null,"Adjustment for carryforward of grants from previous fiscal years (to future fiscal years)",4530,"Adjustments for carryforward of grants from past fiscal years (to future fiscal years)",null,"Other Regional, Municipal Departments",null,"Public Sector Revenue"]
[null,"Sub-total Municipal Government Revenue"]
[]
[null,"Other Public Sector Revenue"]
[null,null,"Government Fees for Service Agreements",4540,"Other public sector revenues (Provide details in the notes)",null,"Other Public Sector Revenue",null,"Public Sector Revenue"]
[null,null,"Support from Other Provincial and Municipal Governments",4540,"Other public sector revenues (Provide details in the notes)",null,"Other Public Sector Revenue",null,"Public Sector Revenue"]
[null,null,"Support from Foreign Governments",4540,"Other public sector revenues (Provide details in the notes)",null,"Other Public Sector Revenue",null,"Public Sector Revenue"]
[null,null,"Support from Universities, School Boards",4540,"Other public sector revenues (Provide details in the notes)",null,"Other Public Sector Revenue",null,"Public Sector Revenue"]
[null,null,"specify other public sector revenue",4540,"Other public sector revenues (Provide details in the notes)",null,"Other Public Sector Revenue",null,"Public Sector Revenue"]
[null,"Sub-total Other Public Sector Revenue"]
[]
[null,"Public Sector In-Kind Donations"]
[null,null,"Federal Government In-Kind Donations",4545,"In-kind goods and services revenues from public sector (audited) ",null,"Public Sector In-Kind Donations",null,"Public Sector Revenue"]
[null,null,"Provincial or Territory Government In-Kind Donations",4545,"In-kind goods and services revenues from public sector (audited) ",null,"Public Sector In-Kind Donations",null,"Public Sector Revenue"]
[null,null,"Municipal and Regional Government In-Kind Donations",4545,"In-kind goods and services revenues from public sector (audited) ",null,"Public Sector In-Kind Donations",null,"Public Sector Revenue"]
[null,null,"In-Kind Donations from Other Provinces, Municipalities, Foreign Governments",4545,"In-kind goods and services revenues from public sector (audited) ",null,"Public Sector In-Kind Donations",null,"Public Sector Revenue"]
[null,null,"University, School Board In-Kind Donations",4545,"In-kind goods and services revenues from public sector (audited) ",null,"Public Sector In-Kind Donations",null,"Public Sector Revenue"]
[null,null,"Other Public Sector In-Kind Donations",4545,"In-kind goods and services revenues from public sector (audited) ",null,"Public Sector In-Kind Donations",null,"Public Sector Revenue"]
[null,"Sub-total Public Sector In-Kind Donations",null,null,null,null,"Public Sector In-Kind Donations",null,"Public Sector Revenue"]
[]
["TOTAL PUBLIC SECTOR REVENUE",null,null,4550,"Total Public Sector Revenues",null,"Total Public Sector Revenue"]
[]
["OTHER REVENUE",null,null,null,null,null,"Other Revenue"]
[null,null,"Parent organization contribution",4605,"Parent and stabilization organizations' contribution",null,"Parent Organization Contribution",null,"Other Revenue"]
[null,null,"Stabilization organization contribution",4610,"Stabilization organization contribution"]
["TOTAL OTHER REVENUE",null,null,4615,"Total Other Revenues",null,"Total Other Revenue"]
[]
["Total Operating Revenues ",null,null,4617,null,null,{"$f":"A216","v":"Total Operating Revenues "},null,{"$f":"A216","v":"Total Operating Revenues "}]
[null,null,null,null,null,null," "]
["Other revenues not related to operating activities",null,null,null,null,null," "]
[null,null,"Amortization of deferred contributions for capital assets",4619,"Amortization of deferred contributions for capital assets",null,{"$f":"A218","v":"Other revenues not related to operating activities"},null,{"$f":"A218","v":"Other revenues not related to operating activities"}]
[null,null,"Other revenues (gain on capital assets, etc…)",4620,"Other revenues (gain on capital assets, etc…)",null,{"$f":"A218","v":"Other revenues not related to operating activities"},null,{"$f":"A218","v":"Other revenues not related to operating activities"}]
[]
["TOTAL REVENUE",null,null,4700,null,null,"Total Revenue",null,"TOTAL REVENUE"]

{"sheet":"3 Expense Accounts","index":2,"n_rows":335,"n_cols":10,"rows_kept":335,"cut":false,"hidden":false,"merged":[[254,1,254,2],[62,1,62,2],[125,1,125,2],[196,1,196,2]]}
["INTERNAL FINANCIAL MANAGEMENT",null,null,null,null,null,null,"FINANCIAL STATEMENTS",null,"FINANCIAL STATEMENTS"]
["CHART OF ACCOUNTS & BUDGETS - EXPENSES",null,null,null,"CADAC FORM","CADAC FORM",null,"SCHEDULE OF EXPENDITURES",null,"STATEMENT OF OPERATIONS"]
[null,null,"account name",null,"line #","description",null,"category name",null,"category name"]
[null,null,null,null,null,null,null,null,null,"EXPENDITURES"]
["EDITORIAL, PRODUCTION, DISTRIBUTION AND CIRCULATION COSTS"]
[null,"Editorial costs "]
[null,null,"Editorial salaries & benefits",null,5105,"Editorial and artistic salaries and fees, benefits, contracts and commissioning, including production/technical salaries and fees for books and e-books",null,"Editorial costs ",null,"Editorial, Production, Distribution and circulation costs"]
[null,null,"Editorial freelance/contract fees",null,5105,"Editorial and artistic salaries and fees, benefits, contracts and commissioning, including production/technical salaries and fees for books and e-books",null,"Editorial costs ",null,"Editorial, Production, Distribution and circulation costs"]
[null,null,"Artistic/creative fees (illustrators, designers, etc.)",null,5105,"Editorial and artistic salaries and fees, benefits, contracts and commissioning, including production/technical salaries and fees for books and e-books",null,"Editorial costs ",null,"Editorial, Production, Distribution and circulation costs"]
[null,null,"Production/technical salaries",null,5105,"Editorial and artistic salaries and fees, benefits, contracts and commissioning, including production/technical salaries and fees for books and e-books",null,"Editorial costs ",null,"Editorial, Production, Distribution and circulation costs"]
[null,null,"Production/technical freelance fees",null,5105,"Editorial and artistic salaries and fees, benefits, contracts and commissioning, including production/technical salaries and fees for books and e-books",null,"Editorial costs ",null,"Editorial, Production, Distribution and circulation costs"]
[null,null,"Commissioning fees (writers, artists)",null,5105,"Editorial and artistic salaries and fees, benefits, contracts and commissioning, including production/technical salaries and fees for books and e-books",null,"Editorial costs ",null,"Editorial, Production, Distribution and circulation costs"]
[]
[null,null,"Editorial salaries & benefits",null,5110,"Editorial and artistic salaries and fees, benefits, contracts and commissioning, including production/technical salaries and fees for magazines and electronic versions",null,"Editorial costs ",null,"Editorial, Production, Distribution and circulation costs"]
[null,null,"Editorial freelance/contract fees",null,5110,"Editorial and artistic salaries and fees, benefits, contracts and commissioning, including production/technical salaries and fees for magazines and electronic versions",null,"Editorial costs ",null,"Editorial, Production, Distribution and circulation costs"]
[null,null,"Artistic/creative fees (illustrators, designers, etc.)",null,5110,"Editorial and artistic salaries and fees, benefits, contracts and commissioning, including production/technical salaries and fees for magazines and electronic versions",null,"Editorial costs ",null,"Editorial, Production, Distribution and circulation costs"]
[null,null,"Production/technical salaries",null,5110,"Editorial and artistic salaries and fees, benefits, contracts and commissioning, including production/technical salaries and fees for magazines and electronic versions",null,"Editorial costs ",null,"Editorial, Production, Distribution and circulation costs"]
[null,null,"Production/technical freelance fees",null,5110,"Editorial and artistic salaries and fees, benefits, contracts and commissioning, including production/technical salaries and fees for magazines and electronic versions",null,"Editorial costs ",null,"Editorial, Production, Distribution and circulation costs"]
[null,null,"Commissioning fees (writers, artists)",null,5110,"Editorial and artistic salaries and fees, benefits, contracts and commissioning, including production/technical salaries and fees for magazines and electronic versions",null,"Editorial costs ",null,"Editorial, Production, Distribution and circulation costs"]
[]
[null,null,"Author royalties",null,5115,"Royalties and writers' fees, including advances and permission",null,"Editorial costs ",null,"Editorial, Production, Distribution and circulation costs"]
[null,null,"Writers’ fees",null,5115,"Royalties and writers' fees, including advances and permission",null,"Editorial costs ",null,"Editorial, Production, Distribution and circulation costs"]
[null,null,"Advances to authors",null,5115,"Royalties and writers' fees, including advances and permission",null,"Editorial costs ",null,"Editorial, Production, Distribution and circulation costs"]
[null,null,"Permission/licensing fees",null,5115,"Royalties and writers' fees, including advances and permission",null,"Editorial costs ",null,"Editorial, Production, Distribution and circulation costs"]
[null,null,"Collaborator fees",null,5116,"Collaborators, art and photo fees",null,"Editorial costs ",null,"Editorial, Production, Distribution and circulation costs"]
[null,null,"Illustration/graphic art fees",null,5116,"Collaborators, art and photo fees",null,"Editorial costs ",null,"Editorial, Production, Distribution and circulation costs"]
[null,null,"Photography fees",null,5116,"Collaborators, art and photo fees",null,"Editorial costs ",null,"Editorial, Production, Distribution and circulation costs"]
[null,null,"Translation fees",null,5117,"Translation fees",null,"Editorial costs ",null,"Editorial, Production, Distribution and circulation costs"]
[null,"Subtotal Editorial Costs"]
[]
[null,"Production costs"]
[null,null,"Book production costs (design, layout, pre-press)",null,5125,"Production expenses for books, including e-books and electronic versions",null,"Production costs",null,"Editorial, Production, Distribution and circulation costs"]
[null,null,"Printing and binding – books",null,5125,"Production expenses for books, including e-books and electronic versions",null,"Production costs",null,"Editorial, Production, Distribution and circulation costs"]
[null,null,"Digital/e-book production costs",null,5125,"Production expenses for books, including e-books and electronic versions",null,"Production costs",null,"Editorial, Production, Distribution and circulation costs"]
[null,null,"File conversion and formatting (EPUB, PDF, audio prep)",null,5125,"Production expenses for books, including e-books and electronic versions",null,"Production costs",null,"Editorial, Production, Distribution and circulation costs"]
[null,null,"Magazine production costs (design, layout, pre-press)",null,5127,"Production expenses for magazines, including pre-press, printing and binding, and electronic versions",null,"Production costs",null,"Editorial, Production, Distribution and circulation costs"]
[null,null,"Printing and binding – magazines",null,5127,"Production expenses for magazines, including pre-press, printing and binding, and electronic versions",null,"Production costs",null,"Editorial, Production, Distribution and circulation costs"]
[null," ","Digital/e-magazine production costs",null,5127,"Production expenses for magazines, including pre-press, printing and binding, and electronic versions",null,"Production costs",null,"Editorial, Production, Distribution and circulation costs"]
[null,null,"Cost of goods sold – non-publishing",null,5130,"Cost of sales/artistic expenses for non-publishing activity (Provide details in the notes)",null,"Production costs",null,"Editorial, Production, Distribution and circulation costs"]
[null,null,"Artistic/creative expenses – non-publishing",null,5130,"Cost of sales/artistic expenses for non-publishing activity (Provide details in the notes)",null,"Production costs",null,"Editorial, Production, Distribution and circulation costs"]
[null,null,"Production expenses – non-publishing",null,5130,"Cost of sales/artistic expenses for non-publishing activity (Provide details in the notes)",null,"Production costs",null,"Editorial, Production, Distribution and circulation costs"]
[]
[null,"Distribution and circulation costs"]
[null,null,"Sales & distribution salaries – books",null,5140,"Salaries, fees for book sales and distribution ",null,"Distribution and circulation costs",null,"Editorial, Production, Distribution and circulation costs"]
[null,null,"Sales & distribution freelance/contract fees – books",null,5140,"Salaries, fees for book sales and distribution ",null,"Distribution and circulation costs",null,"Editorial, Production, Distribution and circulation costs"]
[null,null,"Customer service / order processing salaries – books",null,5140,"Salaries, fees for book sales and distribution ",null,"Distribution and circulation costs",null,"Editorial, Production, Distribution and circulation costs"]
[null,null,"Circulation salaries – magazines",null,5145,"Salaries and fees for magazine circulation",null,"Distribution and circulation costs",null,"Editorial, Production, Distribution and circulation costs"]
[null,null,"Circulation freelance/contract fees – magazines",null,5146,"Salaries and fees for magazine circulation",null,"Distribution and circulation costs",null,"Editorial, Production, Distribution and circulation costs"]
[null,null,"Customer service / subscriber support salaries – magazines",null,5147,"Salaries and fees for magazine circulation",null,"Distribution and circulation costs",null,"Editorial, Production, Distribution and circulation costs"]
[null,null,"Postage – books",null,5150,"Postage, mailing, shipping and handling for books",null,"Distribution and circulation costs",null,"Editorial, Production, Distribution and circulation costs"]
[null,null,"Shipping & courier – books",null,5150,"Postage, mailing, shipping and handling for books",null,"Distribution and circulation costs",null,"Editorial, Production, Distribution and circulation costs"]
[null,null,"Packing/handling costs – books",null,5150,"Postage, mailing, shipping and handling for books",null,"Distribution and circulation costs",null,"Editorial, Production, Distribution and circulation costs"]
[null,null,"Postage – magazines",null,5155,"Postage, mailing, shipping and handling for magazines",null,"Distribution and circulation costs",null,"Editorial, Production, Distribution and circulation costs"]
[null,null,"Shipping & courier – magazines",null,5155,"Postage, mailing, shipping and handling for magazines",null,"Distribution and circulation costs",null,"Editorial, Production, Distribution and circulation costs"]
[null,null,"Packing/handling costs – magazines",null,5155,"Postage, mailing, shipping and handling for magazines",null,"Distribution and circulation costs",null,"Editorial, Production, Distribution and circulation costs"]
[null,null,"Domain name registration fees",null,5160,"Domain name registration, security, internet service provider and transaction fees for electronic version",null,"Distribution and circulation costs",null,"Editorial, Production, Distribution and circulation costs"]
[null,null,"Website hosting / ISP fees",null,5160,"Domain name registration, security, internet service provider and transaction fees for electronic version",null,"Distribution and circulation costs",null,"Editorial, Production, Distribution and circulation costs"]
[null,null,"Online security services (SSL, firewalls, etc.)",null,5160,"Domain name registration, security, internet service provider and transaction fees for electronic version",null,"Distribution and circulation costs",null,"Editorial, Production, Distribution and circulation costs"]
[null,null,"Transaction fees for digital sales",null,5160,"Domain name registration, security, internet service provider and transaction fees for electronic version",null,"Distribution and circulation costs",null,"Editorial, Production, Distribution and circulation costs"]
["TOTAL EDITORIAL, PRODUCTION, DISTRIBUTION AND CIRCULATION COSTS",null,null,null,5195,"Total Editorial, production, distribution and circulation costs"]
[]
["FACILITY OPERATING EXPENSES",null,null,null,null,null,null,"Facility Operating Expenditures"]
[null,"Below is a list of facility personnel who may be hired as employees and/or on a contract basis. Those positions that are relevant to your organization should be inserted below in the appropriate section for Employee workers or Contract workers."]
[null,null,"Facility Manager",null,5205,"Facility operating salaries - permanent and temporary employees",null,"Facility Management Personnel",null,"Facility Operating Expenditures"]
[null,null,"Cleaning, Maintenance and Security Staff",null,5205,"Facility operating salaries - permanent and temporary employees",null,"Facility Management Personnel",null,"Facility Operating Expenditures"]
[null,null,"Facility Support Staff",null,5205,"Facility operating salaries - permanent and temporary employees",null,"Facility Management Personnel",null,"Facility Operating Expenditures"]
[null,null,"specify other facility personnel"]
[]
[null,"Facility Management Employees"]
[null,null,"insert facility personnel on Employee status",null,5205,"Facility operating salaries - permanent and temporary employees",null,"Facility Management Personnel",null,"Facility Operating Expenditures"]
[null,null,"EI Expense: Facility Staff",null,5205,"Facility operating salaries - permanent and temporary employees",null,"Facility Management Personnel",null,"Facility Operating Expenditures"]
[null,null,"CPP Expense: Facility Staff",null,5205,"Facility operating salaries - permanent and temporary employees",null,"Facility Management Personnel",null,"Facility Operating Expenditures"]
[null,null,"Provincial Health Plan Expense: Facility Staff",null,5205,"Facility operating salaries - permanent and temporary employees",null,"Facility Management Personnel",null,"Facility Operating Expenditures"]
[null,null,"Workers' Compensation Expense: Facility Staff",null,5205,"Facility operating salaries - permanent and temporary employees",null,"Facility Management Personnel",null,"Facility Operating Expenditures"]
[null,null,"Pension Plan Expense: Facility Staff",null,5205,"Facility operating salaries - permanent and temporary employees",null,"Facility Management Personnel",null,"Facility Operating Expenditures"]
[null,null,"RRSP Expense: Facility Staff",null,5205,"Facility operating salaries - permanent and temporary employees",null,"Facility Management Personnel",null,"Facility Operating Expenditures"]
[null,null,"Group Insurance Expense: Facility Staff",null,5205,"Facility operating salaries - permanent and temporary employees",null,"Facility Management Personnel",null,"Facility Operating Expenditures"]
[null,null,"Union or Association Fees, Insurance, Pension: Facility Staff",null,5205,"Facility operating salaries - permanent and temporary employees",null,"Facility Management Personnel",null,"Facility Operating Expenditures"]
[null,null,"specify other benefits and payments",null,5205,"Facility operating salaries - permanent and temporary employees",null,"Facility Management Personnel",null,"Facility Operating Expenditures"]
[null,"Sub-total Facility Management Employees"]
[]
[null,"Facility Management Contract Personnel"]
[null,null,"insert facility personnel on Contract status",null,5205,"Facility operating salaries - permanent and temporary employees",null,"Facility Management Personnel",null,"Facility Operating Expenditures"]
[null,null,"Cleaning Services",null,5205,"Facility operating salaries - permanent and temporary employees",null,"Facility Management Personnel",null,"Facility Operating Expenditures"]
[null,null,"Facility Management Consultants",null,5205,"Facility operating salaries - permanent and temporary employees",null,"Facility Management Personnel",null,"Facility Operating Expenditures"]
[null,null,"Union or Association Fees, Insurance, Pension: Facility Contracts",null,5205,"Facility operating salaries - permanent and temporary employees",null,"Facility Management Personnel",null,"Facility Operating Expenditures"]
[null,null,"specify other benefits and payments",null,5205,"Facility operating salaries - permanent and temporary employees",null,"Facility Management Personnel",null,"Facility Operating Expenditures"]
[null,"Sub-total Facility Management Contract Personnel"]
[]
[null,"General Facility Expenses"]
[null,null,"Utilities, Heating and Cooling",null,5215,"Facility Operating Expenses ",null,"General Facility Costs",null,"Facility Operating Expenditures"]
[null,null,"Property Taxes",null,5215,"Facility Operating Expenses ",null,"General Facility Costs",null,"Facility Operating Expenditures"]
[null,null,"Liability and Property Insurance",null,5215,"Facility Operating Expenses ",null,"General Facility Costs",null,"Facility Operating Expenditures"]
[null,null,"Cleaning Supplies",null,5215,"Facility Operating Expenses ",null,"General Facility Costs",null,"Facility Operating Expenditures"]
[null,null,"Building Maintenance and Repairs",null,5215,"Facility Operating Expenses ",null,"General Facility Costs",null,"Facility Operating Expenditures"]
[null,null,"Equipment Maintenance and Non-capital Purchases",null,5215,"Facility Operating Expenses ",null,"General Facility Costs",null,"Facility Operating Expenditures"]
[null,null,"Emergency and Security Services",null,5215,"Facility Operating Expenses ",null,"General Facility Costs",null,"Facility Operating Expenditures"]
[null,null,"Cost of In-House Box Office Services",null,5215,"Facility Operating Expenses ",null,"General Facility Costs",null,"Facility Operating Expenditures"]
[null,null,"Restaurant, Bar, Boutique, Parking Costs (gross)",null,5215,"Facility Operating Expenses ",null,"General Facility Costs",null,"Facility Operating Expenditures"]
[null,null,"specify other costs for owed and leased facilities",null,5215,"Facility Operating Expenses ",null,"General Facility Costs",null,"Facility Operating Expenditures"]
[null,"Sub-total General Facility Expenses"]
[]
[null,"Storage of the permanent collection"]
[null,null,"Utilities, heating, air conditioning, climate control",null,5215,"Facility Operating Expenses ",null,"Storage of the permanent collection",null,"Facility Operating Expenditures"]
[null,null,"Property taxes, other taxes",null,5215,"Facility Operating Expenses ",null,"Storage of the permanent collection",null,"Facility Operating Expenditures"]
[null,null,"Liability and property insurance",null,5215,"Facility Operating Expenses ",null,"Storage of the permanent collection",null,"Facility Operating Expenditures"]
[null,null,"Building maintenance and repairs",null,5215,"Facility Operating Expenses ",null,"Storage of the permanent collection",null,"Facility Operating Expenditures"]
[null,null,"Equipment maintenance and non-capital purchases",null,5215,"Facility Operating Expenses ",null,"Storage of the permanent collection",null,"Facility Operating Expenditures"]
[null,null,"Emergency and security services",null,5215,"Facility Operating Expenses ",null,"Storage of the permanent collection",null,"Facility Operating Expenditures"]
[null,null,"Specify other expenses related to collection storage",null,5215,"Facility Operating Expenses ",null,"Storage of the permanent collection",null,"Facility Operating Expenditures"]
[null,"Subtotal for permanent collection storage",null,null,null,"Facility Operating Expenses ",null,"Storage of the permanent collection",null,"Facility Operating Expenditures"]
[]
[null,"Mortgage and Lease of Programming Facilities"]
[null,null,"Mortgage Interest, Lease of Theatre, Exhibition Facilities",null,5225,"Facility Operating Expenses ",null,"Mortgage Interest, Lease of Programming Facilities",null,"Facility Operating Expenditures"]
[null,null,"Mortgage Interest, Lease of Studio, Production Facilities",null,5225,"Facility Operating Expenses ",null,"Mortgage Interest, Lease of Programming Facilities",null,"Facility Operating Expenditures"]
[null,null,"Mortgage Interest, Lease of Storage Facilities",null,5225,"Facility Operating Expenses ",null,"Mortgage Interest, Lease of Programming Facilities",null,"Facility Operating Expenditures"]
[null,"Sub-Total Mortgage and Lease of Programming Facilities"]
[]
[null,"Other facility expenses"]
[null,null,"Other facility expenses (please specify in details) ",null,5230,"Facility Operating Expenses ",null,"Facility Operating Expenses ",null,"Facility Operating Expenditures"]
[null,"Sub-total Other facility expenses"]
[]
["TOTAL FACILITY OPERATING EXPENSES",null,null,null,5235,"Total Facility Operating Expenses",null,"Total Facility Operating Expenditures"]
[]
[{"$f":"UPPER(\"Marketing/Promotion Expenses\")","v":"MARKETING/PROMOTION EXPENSES"},null,null,null,null,null,null,"Marketing and Communications Expenditures"]
[null,"Below is a list of marketing and communications personnel who may be hired as employees and/or on a contract basis. Those positions that are relevant to your organization should be inserted below in the appropriate section for Employee workers or Contract workers."]
[null,null,"Marketing Director, Communications Director",null,5305,"Marketing, promotion salaries and benefits ",null,"Marketing and Communications Personnel",null,"Marketing and Communications Expenditures"]
[null,null,"Publicist, Media Relations Manager",null,5305,"Marketing, promotion salaries and benefits ",null,"Marketing and Communications Personnel",null,"Marketing and Communications Expenditures"]
[null,null,"Advertising Sales Manager, Marketing Production Coordinator",null,5305,"Marketing, promotion salaries and benefits ",null,"Marketing and Communications Personnel",null,"Marketing and Communications Expenditures"]
[null,null,"Webmaster, Social Networking Coordinator",null,5305,"Marketing, promotion salaries and benefits ",null,"Marketing and Communications Personnel",null,"Marketing and Communications Expenditures"]
[null,null,"Marketing and Communications Support Staff",null,5305,"Marketing, promotion salaries and benefits ",null,"Marketing and Communications Personnel",null,"Marketing and Communications Expenditures"]
[null,null,"specify other marketing and communications personnel"]
[]
[null,"Marketing, promotion salaries and benefits "]
[null,null,"insert marketing and communications personnel on Employee status",null,5305,"Marketing, promotion salaries and benefits ",null,"Marketing and Communications Personnel",null,"Marketing and Communications Expenditures"]
[null,null,"EI Expense: Marketing Staff",null,5305,"Marketing, promotion salaries and benefits ",null,"Marketing and Communications Personnel",null,"Marketing and Communications Expenditures"]
[null,null,"CPP Expense: Marketing Staff",null,5305,"Marketing, promotion salaries and benefits ",null,"Marketing and Communications Personnel",null,"Marketing and Communications Expenditures"]
[null,null,"Provincial Health Plan Expense: Marketing Staff",null,5305,"Marketing, promotion salaries and benefits ",null,"Marketing and Communications Personnel",null,"Marketing and Communications Expenditures"]
[null,null,"Workers' Compensation Expense: Marketing Staff",null,5305,"Marketing, promotion salaries and benefits ",null,"Marketing and Communications Personnel",null,"Marketing and Communications Expenditures"]
[null,null,"Pension Plan Expense: Marketing Staff",null,5305,"Marketing, promotion salaries and benefits ",null,"Marketing and Communications Personnel",null,"Marketing and Communications Expenditures"]
[null,null,"RRSP Expense: Marketing Staff",null,5305,"Marketing, promotion salaries and benefits ",null,"Marketing and Communications Personnel",null,"Marketing and Communications Expenditures"]
[null,null,"Group Insurance Expense: Marketing Staff",null,5305,"Marketing, promotion salaries and benefits ",null,"Marketing and Communications Personnel",null,"Marketing and Communications Expenditures"]
[null,null,"Union or Association Fees, Insurance, Pension: Marketing Staff",null,5305,"Marketing, promotion salaries and benefits ",null,"Marketing and Communications Personnel",null,"Marketing and Communications Expenditures"]
[null,null,"specify other benefits and payments",null,5305,"Marketing, promotion salaries and benefits ",null,"Marketing and Communications Personnel",null,"Marketing and Communications Expenditures"]
[null,"Sub-total Marketing and Communications Salaries"]
[]
[null,"Marketing and promotion professional fees"]
[null,null,"insert marketing and communications personnel on Contract status",null,5310,"Marketing and promotion professional fees",null,"Marketing and Communications Personnel",null,"Marketing and Communications Expenditures"]
[null,null,"Graphic Designer, Web-site Designer",null,5310,"Marketing and promotion professional fees",null,"Marketing and Communications Personnel",null,"Marketing and Communications Expenditures"]
[null,null,"Marketing Consultants and Specialists",null,5310,"Marketing and promotion professional fees",null,"Marketing and Communications Personnel",null,"Marketing and Communications Expenditures"]
[null,null,"Union or Association Fees, Insurance, Pension: Marketing Contracts",null,5310,"Marketing and promotion professional fees",null,"Marketing and Communications Personnel",null,"Marketing and Communications Expenditures"]
[null,null,"specify other benefits and payments",null,5310,"Marketing and promotion professional fees",null,"Marketing and Communications Personnel",null,"Marketing and Communications Expenditures"]
[null,"Sub-total Marketing and Communications Contract Personnel"]
[]
[null,"Marketing and promotion professional fees"]
[null,null,"Translation and Editing of Marketing Materials",null,5310,"Marketing and promotion professional fees",null,"Marketing and Communications Expenses",null,"Marketing and Communications Expenditures"]
[null,null,"Printing of Subscription, Season Brochure, Newsletters, Press Kits",null,5310,"Marketing and promotion professional fees",null,"Marketing and Communications Expenses",null,"Marketing and Communications Expenditures"]
[null,null,"Printing of Posters, Flyers, Postcards, Banners, Displays",null,5310,"Marketing and promotion professional fees",null,"Marketing and Communications Expenses",null,"Marketing and Communications Expenditures"]
[null,null,"Production of TV, Radio, Internet Ads, Promotional Video",null,5310,"Marketing and promotion professional fees",null,"Marketing and Communications Expenses",null,"Marketing and Communications Expenditures"]
[null,null,"specify other marketing production fees",null,5310,"Marketing and promotion professional fees",null,"Marketing and Communications Expenses",null,"Marketing and Communications Expenditures"]
[null,"Sub-total Marketing Production Fees"]
[]
[null,"Advertising Purchases"]
[null,null,"Advertising exchanges ",null,5315,"Advertising exchanges ",null,"Marketing and Communications Expenses",null,"Marketing and Communications Expenditures"]
[]
[null,"Advertising Purchases"]
[null,null,"Print Advertising",null,5320,"Advertising purchases (in cash)",null,"Marketing and Communications Expenses",null,"Marketing and Communications Expenditures"]
[null,null,"Radio, TV, Internet Advertising",null,5320,"Advertising purchases (in cash)",null,"Marketing and Communications Expenses",null,"Marketing and Communications Expenditures"]
[null,null,"Outdoor Advertising, Storefronts, Display Cases",null,5320,"Advertising purchases (in cash)",null,"Marketing and Communications Expenses",null,"Marketing and Communications Expenditures"]
[null,null,"Subscription Campaign Advertising",null,5320,"Advertising purchases (in cash)",null,"Marketing and Communications Expenses",null,"Marketing and Communications Expenditures"]
[null,null,"Target Marketing Advertising",null,5320,"Advertising purchases (in cash)",null,"Marketing and Communications Expenses",null,"Marketing and Communications Expenditures"]
[null,null,"specify other advertising purchases",null,5320,"Advertising purchases (in cash)",null,"Marketing and Communications Expenses",null,"Marketing and Communications Expenditures"]
[null,"Sub-total Advertising Purchases"]
[null,null,null,null,null," "]
[null,"Other marketing and promotion expenses, including non-publishing activity"]
[null,null,"Web-site Maintenance and Hosting Fees",null,5325,"Other marketing and communications expenses (Provide details in the notes)",null,"Marketing and Communications Expenses",null,"Marketing and Communications Expenditures"]
[null,null,"Electronic Newsletters",null,5325,"Other marketing and communications expenses (Provide details in the notes)",null,"Marketing and Communications Expenses",null,"Marketing and Communications Expenditures"]
[null,null,"Direct Mail Campaigns, Postage",null,5325,"Other marketing and communications expenses (Provide details in the notes)",null,"Marketing and Communications Expenses",null,"Marketing and Communications Expenditures"]
[null,null,"Poster and Flyer Distribution Costs",null,5325,"Other marketing and communications expenses (Provide details in the notes)",null,"Marketing and Communications Expenses",null,"Marketing and Communications Expenditures"]
[null,null,"Promotional Listings, Press Releases",null,5325,"Other marketing and communications expenses (Provide details in the notes)",null,"Marketing and Communications Expenses",null,"Marketing and Communications Expenditures"]
[null,null,"Telemarketing",null,5325,"Other marketing and communications expenses (Provide details in the notes)",null,"Marketing and Communications Expenses",null,"Marketing and Communications Expenditures"]
[null,null,"Media Launch, Press Conference, Media Relations",null,5325,"Other marketing and communications expenses (Provide details in the notes)",null,"Marketing and Communications Expenses",null,"Marketing and Communications Expenditures"]
[null,null,"Promotional Events, Public Receptions",null,5325,"Other marketing and communications expenses (Provide details in the notes)",null,"Marketing and Communications Expenses",null,"Marketing and Communications Expenditures"]
[null,null,"Publicity Photographs and Video Transfers",null,5325,"Other marketing and communications expenses (Provide details in the notes)",null,"Marketing and Communications Expenses",null,"Marketing and Communications Expenditures"]
[null,null,"Participation at Showcases and Trade Shows",null,5325,"Other marketing and communications expenses (Provide details in the notes)",null,"Marketing and Communications Expenses",null,"Marketing and Communications Expenditures"]
[null,null,"Ticket Giveaways and Promotions",null,5325,"Other marketing and communications expenses (Provide details in the notes)",null,"Marketing and Communications Expenses",null,"Marketing and Communications Expenditures"]
[null,null,"Marketing Materials, Supplies, Office Costs",null,5325,"Other marketing and communications expenses (Provide details in the notes)",null,"Marketing and Communications Expenses",null,"Marketing and Communications Expenditures"]
[null,null,"Member Recruitment Campaign [ASOs]",null,5325,"Other marketing and communications expenses (Provide details in the notes)",null,"Marketing and Communications Expenses",null,"Marketing and Communications Expenditures"]
[null,null,"Audience Survey, Market Research",null,5325,"Other marketing and communications expenses (Provide details in the notes)",null,"Marketing and Communications Expenses",null,"Marketing and Communications Expenditures"]
[null,null,"Entertainment, Hospitality and Gifts: Marketing",null,5325,"Other marketing and communications expenses (Provide details in the notes)",null,"Marketing and Communications Expenses",null,"Marketing and Communications Expenditures"]
[null,null,"specify other marketing and communications expenses",null,5325,"Other marketing and communications expenses (Provide details in the notes)",null,"Marketing and Communications Expenses",null,"Marketing and Communications Expenditures"]
[null,"Sub-total Marketing and Communication Expenses"]
[]
["TOTAL MARKETING AND COMMUNICATION EXPENSES ",null,null,null,5330,"Total Marketing and Communications Expenses",null,"Total Marketing and Communications Expenditures"]
[]
["FUNDRAISING EXPENSES ",null,null,null,null,null,null,"Fundraising Expenditures"]
[null,"Below is a list of fundraising personnel who may be hired as employees and/or on a contract basis. Those positions that are relevant to your organization should be inserted below in the appropriate section for Employee workers or Contract workers."]
[null,null,"Fundraising or Development Director",null,5405,"Fundraising salaries - permanent and temporary employees",null,"Fundraising Personnel",null,"Fundraising Expenditures"]
[null,null,"Special Events Coordinator, Sponsorship Manager",null,5405,"Fundraising salaries - permanent and temporary employees",null,"Fundraising Personnel",null,"Fundraising Expenditures"]
[null,null,"Volunteer Management: Fundraising Events",null,5405,"Fundraising salaries - permanent and temporary employees",null,"Fundraising Personnel",null,"Fundraising Expenditures"]
[null,null,"Fundraising Support Staff",null,5405,"Fundraising salaries - permanent and temporary employees",null,"Fundraising Personnel",null,"Fundraising Expenditures"]
[null,null,"specify other fundraising personnel"]
[]
[null,"Fundraising Employees"]
[null,null,"insert fundraising personnel on Employee status",null,5405,"Fundraising salaries - permanent and temporary employees",null,"Fundraising Personnel",null,"Fundraising Expenditures"]
[null,null,"EI Expense: Fundraising Staff",null,5405,"Fundraising salaries - permanent and temporary employees",null,"Fundraising Personnel",null,"Fundraising Expenditures"]
[null,null,"CPP Expense: Fundraising Staff",null,5405,"Fundraising salaries - permanent and temporary employees",null,"Fundraising Personnel",null,"Fundraising Expenditures"]
[null,null,"Provincial Health Plan Expense: Fundraising Staff",null,5405,"Fundraising salaries - permanent and temporary employees",null,"Fundraising Personnel",null,"Fundraising Expenditures"]
[null,null,"Workers' Compensation Expense: Fundraising Staff",null,5405,"Fundraising salaries - permanent and temporary employees",null,"Fundraising Personnel",null,"Fundraising Expenditures"]
[null,null,"Pension Plan Expense: Fundraising Staff",null,5405,"Fundraising salaries - permanent and temporary employees",null,"Fundraising Personnel",null,"Fundraising Expenditures"]
[null,null,"RRSP Expense: Fundraising Staff",null,5405,"Fundraising salaries - permanent and temporary employees",null,"Fundraising Personnel",null,"Fundraising Expenditures"]
[null,null,"Group Insurance Expense: Fundraising Staff",null,5405,"Fundraising salaries - permanent and temporary employees",null,"Fundraising Personnel",null,"Fundraising Expenditures"]
[null,null,"Union or Association Fees, Insurance, Pension: Fundraising Staff",null,5405,"Fundraising salaries - permanent and temporary employees",null,"Fundraising Personnel",null,"Fundraising Expenditures"]
[null,null,"specify other benefits and payments",null,5405,"Fundraising salaries - permanent and temporary employees",null,"Fundraising Personnel",null,"Fundraising Expenditures"]
[null,"Sub-total Fundraising Employees"]
[]
[null,"Fundraising Contract Personnel"]
[null,null,"insert fundraising personnel on Contract status",null,5410,"Fundraising professional fees",null,"Fundraising Personnel",null,"Fundraising Expenditures"]
[null,null,"Fundraising Consultants and Specialists",null,5410,"Fundraising professional fees",null,"Fundraising Personnel",null,"Fundraising Expenditures"]
[null,null,"Union or Association Fees, Insurance, Pension: Fundraising Contracts",null,5410,"Fundraising professional fees",null,"Fundraising Personnel",null,"Fundraising Expenditures"]
[null,null,"specify other benefits and payments",null,5410,"Fundraising professional fees",null,"Fundraising Personnel",null,"Fundraising Expenditures"]
[null,"Sub-total Fundraising Contract Personnel"]
[]
[null,"Fundraising Event Expenses"]
[null,null,"Venue Rentals, Flowers, Décor",null,5415," Fundraising events (gross expenses)",null,"Fundraising Event Expenses",null,"Fundraising Expenditures"]
[null,null,"Equipment Rentals and Non-capital Purchases",null,5415," Fundraising events (gross expenses)",null,"Fundraising Event Expenses",null,"Fundraising Expenditures"]
[null,null,"Catering, Entertainment, Prizes, Gifts",null,5415," Fundraising events (gross expenses)",null,"Fundraising Event Expenses",null,"Fundraising Expenditures"]
[null,null,"Advertising, Brochures, Posters, Print Material",null,5415," Fundraising events (gross expenses)",null,"Fundraising Event Expenses",null,"Fundraising Expenditures"]
[null,null,"Bingo, Casino and Lottery Expenses",null,5415," Fundraising events (gross expenses)",null,"Fundraising Event Expenses",null,"Fundraising Expenditures"]
[null,null,"Volunteer Recruitment and Orientation Costs",null,5415," Fundraising events (gross expenses)",null,"Fundraising Event Expenses",null,"Fundraising Expenditures"]
[null,null,"Volunteer Appreciation and Incentives",null,5415," Fundraising events (gross expenses)",null,"Fundraising Event Expenses",null,"Fundraising Expenditures"]
[null,null,"Volunteer and Staff Uniforms",null,5415," Fundraising events (gross expenses)",null,"Fundraising Event Expenses",null,"Fundraising Expenditures"]
[null,null,"specify other fundraising event costs",null,5415," Fundraising events (gross expenses)",null,"Fundraising Event Expenses",null,"Fundraising Expenditures"]
[null,"Sub-total Fundraising Event Expenses"]
[]
[null,"Other Fundraising Costs"]
[null,null,"Printing of Fundraising Materials",null,5420,"Other fundraising expenses (Provide details in the notes)",null,"Other Fundraising Costs",null,"Fundraising Expenditures"]
[null,null,"Direct Mail Campaigns, Postage",null,5420,"Other fundraising expenses (Provide details in the notes)",null,"Other Fundraising Costs",null,"Fundraising Expenditures"]
[null,null,"Endowment, Capital Campaigns",null,5420,"Other fundraising expenses (Provide details in the notes)",null,"Other Fundraising Costs",null,"Fundraising Expenditures"]
[null,null,"Sponsor Development, Appreciation, Benefits, Receptions",null,5420,"Other fundraising expenses (Provide details in the notes)",null,"Other Fundraising Costs",null,"Fundraising Expenditures"]
[null,null,"Telethons",null,5420,"Other fundraising expenses (Provide details in the notes)",null,"Other Fundraising Costs",null,"Fundraising Expenditures"]
[null,null,"Volunteer Recruitment and Orientation Costs",null,5420,"Other fundraising expenses (Provide details in the notes)",null,"Other Fundraising Costs",null,"Fundraising Expenditures"]
[null,null,"Volunteer Appreciation and Incentives",null,5420,"Other fundraising expenses (Provide details in the notes)",null,"Other Fundraising Costs",null,"Fundraising Expenditures"]
[null,null,"Volunteer and Staff Uniforms",null,5420,"Other fundraising expenses (Provide details in the notes)",null,"Other Fundraising Costs",null,"Fundraising Expenditures"]
[null,null,"Fundraising Association Fees, Solicitation Database Registration Fees",null,5420,"Other fundraising expenses (Provide details in the notes)",null,"Other Fundraising Costs",null,"Fundraising Expenditures"]
[null,null,"Umbrella Fundraising Fees and Commissions (eg. Canada Helps)",null,5420,"Other fundraising expenses (Provide details in the notes)",null,"Other Fundraising Costs",null,"Fundraising Expenditures"]
[null,null,"Entertainment, Hospitality and Gifts: Fundraising",null,5420,"Other fundraising expenses (Provide details in the notes)",null,"Other Fundraising Costs",null,"Fundraising Expenditures"]
[null,null,"Fundraising Materials, Supplies, Office Costs",null,5420,"Other fundraising expenses (Provide details in the notes)",null,"Other Fundraising Costs",null,"Fundraising Expenditures"]
[null,null,"specify other fundraising costs",null,5420,"Other fundraising expenses (Provide details in the notes)",null,"Other Fundraising Costs",null,"Fundraising Expenditures"]
[null,"Sub-total Other Fundraising Costs"]
[]
["TOTAL FUNDRAISING EXPENSES ",null,null,null,5425,"Total Fundraising Expenses",null,"Total Fundraising Expenditures"]
[]
["ADMINISTRATIVE EXPENSES ",null,null,null,null,null,null,"Administrative Expenditures"]
[null,"Below is a list of administrative personnel who may be hired as employees and/or on a contract basis. Those positions that are relevant to your organization should be inserted below in the appropriate section for Employee workers or Contract workers."]
[null,null,"CEO, Executive Director, General Manager, Administrative Director",null,5505,"Administrative salaries - permanent and temporary employees",null,"Administrative Personnel",null,"Administrative Expenditures"]
[null,null,"Assistant Manager, Business Manager, Administrator",null,5505,"Administrative salaries - permanent and temporary employees",null,"Administrative Personnel",null,"Administrative Expenditures"]
[null,null,"Accounting Staff",null,5505,"Administrative salaries - permanent and temporary employees",null,"Administrative Personnel",null,"Administrative Expenditures"]
[null,null,"Information Technology, Database Management Staff",null,5505,"Administrative salaries - permanent and temporary employees",null,"Administrative Personnel",null,"Administrative Expenditures"]
[null,null,"Administrative Support Staff",null,5505,"Administrative salaries - permanent and temporary employees",null,"Administrative Personnel",null,"Administrative Expenditures"]
[null,null,"specify other administrative personnel"]
[]
[null,"Administrative salaries - permanent and temporary employees"]
[null,null,"insert administrative personnel on Employee status",null,5505,"Administrative salaries - permanent and temporary employees",null,"Administrative Personnel",null,"Administrative Expenditures"]
[null,null,"EI Expense: Administrative Staff",null,5505,"Administrative salaries - permanent and temporary employees",null,"Administrative Personnel",null,"Administrative Expenditures"]
[null,null,"CPP Expense: Administrative Staff",null,5505,"Administrative salaries - permanent and temporary employees",null,"Administrative Personnel",null,"Administrative Expenditures"]
[null,null,"Provincial Health Plan Expense: Administrative Staff",null,5505,"Administrative salaries - permanent and temporary employees",null,"Administrative Personnel",null,"Administrative Expenditures"]
[null,null,"Workers' Compensation Expense: Administrative Staff",null,5505,"Administrative salaries - permanent and temporary employees",null,"Administrative Personnel",null,"Administrative Expenditures"]
[null,null,"Pension Plan Expense: Administrative Staff",null,5505,"Administrative salaries - permanent and temporary employees",null,"Administrative Personnel",null,"Administrative Expenditures"]
[null,null,"RRSP Expense: Administrative Staff",null,5505,"Administrative salaries - permanent and temporary employees",null,"Administrative Personnel",null,"Administrative Expenditures"]
[null,null,"Group Insurance Expense: Administrative Staff",null,5505,"Administrative salaries - permanent and temporary employees",null,"Administrative Personnel",null,"Administrative Expenditures"]
[null,null,"Union or Association Fees, Insurance, Pension: Administrative Staff",null,5505,"Administrative salaries - permanent and temporary employees",null,"Administrative Personnel",null,"Administrative Expenditures"]
[null,null,"specify other benefits and payments",null,5505,"Administrative salaries - permanent and temporary employees",null,"Administrative Personnel",null,"Administrative Expenditures"]
[null,"Sub-total Administrative Employees"]
[]
[null,"Administrative professional fees, including accounting and legal fees "]
[null,null,"insert administrative personnel on Contract status",null,5510,"Administrative professional fees",null,"Administrative Personnel",null,"Administrative Expenditures"]
[null,null,"Payroll Services",null,5510,"Administrative professional fees",null,"Administrative Personnel",null,"Administrative Expenditures"]
[null,null,"Legal Fees, Audit Fees",null,5510,"Administrative professional fees",null,"Administrative Personnel",null,"Administrative Expenditures"]
[null,null,"Management Consultants and Specialists",null,5510,"Administrative professional fees",null,"Administrative Personnel",null,"Administrative Expenditures"]
[null,null,"Union or Association Fees, Insurance, Pension: Administrative Contracts",null,5510,"Administrative professional fees",null,"Administrative Personnel",null,"Administrative Expenditures"]
[null,null,"specify other benefits and payments",null,5510,"Administrative professional fees",null,"Administrative Personnel",null,"Administrative Expenditures"]
[null,"Sub-total Administrative Contract Personnel"]
[]
[null,"Professional development for personnel"]
[null,null,"Professional development for personnel",null,5511,"Professional development for personnel",null,"Professional development for personnel",null,"Administrative Expenditures"]
[null,"Sub-total Professional development for personnel"]
[]
[null,"Other Administrative Expenses"]
[null,null,"Mortgage Interest, Lease, Rent of Administrative Facilities",null,5515,"Rent or mortgage for administrative space",null,"Other Administrative Expenses",null,"Administrative Expenditures"]
[null,null,"Postage, Courier, Customs and Brokerage",null,5520,"Other administrative expenses (Provide details in the notes)",null,"Other Administrative Expenses",null,"Administrative Expenditures"]
[null,null,"Telephone, Long Distance, Teleconferences, Videoconferencing",null,5520,"Other administrative expenses (Provide details in the notes)",null,"Other Administrative Expenses",null,"Administrative Expenditures"]
[null,null,"Office Supplies",null,5520,"Other administrative expenses (Provide details in the notes)",null,"Other Administrative Expenses",null,"Administrative Expenditures"]
[null,null,"General Copying and Printing, Translation, Letterhead",null,5520,"Other administrative expenses (Provide details in the notes)",null,"Other Administrative Expenses",null,"Administrative Expenditures"]
[null,null,"Office Equipment Maintenance, Leases and Non-capital Purchases",null,5520,"Other administrative expenses (Provide details in the notes)",null,"Other Administrative Expenses",null,"Administrative Expenditures"]
[null,null,"Email and Internet Services, Domain Registration",null,5520,"Other administrative expenses (Provide details in the notes)",null,"Other Administrative Expenses",null,"Administrative Expenditures"]
[null,null,"Computer Software, Support and Maintenance",null,5520,"Other administrative expenses (Provide details in the notes)",null,"Other Administrative Expenses",null,"Administrative Expenditures"]
[null,null,"Staff Recruitment, Relocation, Termination, Professional Development",null,5520,"Other administrative expenses (Provide details in the notes)",null,"Other Administrative Expenses",null,"Administrative Expenditures"]
[null,null,"Staff Travel, Taxis, Parking",null,5520,"Other administrative expenses (Provide details in the notes)",null,"Other Administrative Expenses",null,"Administrative Expenditures"]
[null,null,"Board Meetings, Annual General Meeting, Board Travel",null,5520,"Other administrative expenses (Provide details in the notes)",null,"Other Administrative Expenses",null,"Administrative Expenditures"]
[null,null,"General Liability Insurance, Directors and Officers Insurance",null,5520,"Other administrative expenses (Provide details in the notes)",null,"Other Administrative Expenses",null,"Administrative Expenditures"]
[null,null,"Magazine Subscriptions, Publications and Reference Materials",null,5520,"Other administrative expenses (Provide details in the notes)",null,"Other Administrative Expenses",null,"Administrative Expenditures"]
[null,null,"Association Dues and Fees, Conference Registration and Attendance",null,5520,"Other administrative expenses (Provide details in the notes)",null,"Other Administrative Expenses",null,"Administrative Expenditures"]
[null,null,"Concession, Merchandise Supplies, Write-down of Inventory",null,5520,"Other administrative expenses (Provide details in the notes)",null,"Other Administrative Expenses",null,"Administrative Expenditures"]
[null,null,"Archives, Library Management",null,5520,"Other administrative expenses (Provide details in the notes)",null,"Other Administrative Expenses",null,"Administrative Expenditures"]
[null,null,"Entertainment, Hospitality and Gifts: Administration",null,5520,"Other administrative expenses (Provide details in the notes)",null,"Other Administrative Expenses",null,"Administrative Expenditures"]
[null,null,"Bank Service Charges, Credit Card Fees and Interest",null,5520,"Other administrative expenses (Provide details in the notes)",null,"Other Administrative Expenses",null,"Administrative Expenditures"]
[null,null,"Loan Interest, Financing Costs, Late Payment Penalties, Interest Charges",null,5520,"Other administrative expenses (Provide details in the notes)",null,"Other Administrative Expenses",null,"Administrative Expenditures"]
[null,null,"Foreign Exchange Gains and Losses",null,5520,"Other administrative expenses (Provide details in the notes)",null,"Other Administrative Expenses",null,"Administrative Expenditures"]
[null,null,"Bad Debt Expense, Prior Period Debits",null,5520,"Other administrative expenses (Provide details in the notes)",null,"Other Administrative Expenses",null,"Administrative Expenditures"]
[null,null,"Suspense, Cash Over (Under)",null,5520,"Other administrative expenses (Provide details in the notes)",null,"Other Administrative Expenses",null,"Administrative Expenditures"]
[null,null,"Business Fees, Licenses, Taxes",null,5520,"Other administrative expenses (Provide details in the notes)",null,"Other Administrative Expenses",null,"Administrative Expenditures"]
[null,null,"Non-Refundable Portion of GST/HST",null,5520,"Other administrative expenses (Provide details in the notes)",null,"Other Administrative Expenses",null,"Administrative Expenditures"]
[null,null,"specify other administrative expenses",null,5520,"Other administrative expenses (Provide details in the notes)",null,"Other Administrative Expenses",null,"Administrative Expenditures"]
[null,"Sub-total Other Administrative Expenses"]
["TOTAL ADMINISTRATIVE EXPENSES ",null,null,null,5525,"Total Administration Expenses",null,"Total Administrative Expenditures"]
[]
["Total Operating Expenses ",null,null,null,5530,null,null,{"$f":"A318","v":"Total Operating Expenses "},null,{"$f":"A318","v":"Total Operating Expenses "}]
[]
["Other expenses not related to operating activities",null,null,null,null,null,null,{"$f":"A320","v":"Other expenses not related to operating activities"},null,{"$f":"A320","v":"Other expenses not related to operating activities"}]
["AMORTIZATION AND DEPRECIATION "]
[null,"Amortization Expense: Buildings, Leasehold Improvements",null,null,5532,"Amortization of capital assets (depreciation)",null,"Amoritization and Depreciation Expenses",null,"Amortization and Depreciation"]
[null,"Depreciation Expense: Vehicles",null,null,5532,"Amortization of capital assets (depreciation)",null,"Amoritization and Depreciation Expenses",null,"Amortization and Depreciation"]
[null,"Amortization Expense: Artistic Equipment",null,null,5532,"Amortization of capital assets (depreciation)",null,"Amoritization and Depreciation Expenses",null,"Amortization and Depreciation"]
[null,"Depreciation Expense: Furniture and Equipment",null,null,5532,"Amortization of capital assets (depreciation)",null,"Amoritization and Depreciation Expenses",null,"Amortization and Depreciation"]
[null,"Depreciation Expense: Computer Equipment",null,null,5532,"Amortization of capital assets (depreciation)",null,"Amoritization and Depreciation Expenses",null,"Amortization and Depreciation"]
[null,"Amortization Expense: Creative Works and Productions",null,null,5532,"Amortization of capital assets (depreciation)",null,"Amoritization and Depreciation Expenses",null,"Amortization and Depreciation"]
[null,"Amortization Expense: Intangible Assets",null,null,5532,"Amortization of capital assets (depreciation)",null,"Amoritization and Depreciation Expenses",null,"Amortization and Depreciation"]
[null,"specify other amortization, depreciation expenses",null,null,5532,"Amortization of capital assets (depreciation)",null,"Amoritization and Depreciation Expenses",null,"Amortization and Depreciation"]
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["Other expenses (amortization, loss on capital assets, etc.)",null,null,null,null,null,null,{"$f":"A332","v":"Other expenses (amortization, loss on capital assets, etc.)"},null,{"$f":"A332","v":"Other expenses (amortization, loss on capital assets, etc.)"}]
[null,"Loss on capital assets",null,null,5533,null,null,{"$f":"B333","v":"Loss on capital assets"},null,{"$f":"B333","v":"Loss on capital assets"}]
[]
["TOTAL EXPENDITURES",null,null,null,5600,null,null,"Total Expenditures",null,"TOTAL EXPENDITURES"]

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[null,null,"Bar and Café Supplies"]
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[null,null,"Items on Consignment"]
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[null,null,"Building, Leasehold Improvements and Vehicles"]
[null,null,"Furniture and Equipment"]
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[null,"CREATIVE WORKS AND PRODUCTIONS"]
[null,"INTANGIBLE ASSETS"]
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[null,null,"Internally Restricted Funds, Reserves"]
[null,null,"Due to (from) General Fund from (to) Other Funds, Reserves  "]
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[null,null,"Salaries, Wages and Personnel Benefits Payable"]
[null,null,"Taxes Payable"]
[null,null,"Deferred Revenues"]
[null,null,"Current Portion of Loans Payable"]
[null,null,"Other Current Liabilities"]
[null,"TOTAL CURRENT LIABILITIES"]
[]
[null,"LONG-TERM LIABILITIES"]
[null,null,"Bank Loan, Long-term portion"]
[null,null,"Mortgage"]
[null,null,"Other Loans, Long-term portion"]
[null,null,"Obligation Under Capital Lease"]
[null,null,"Deferred Contributions"]
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[null,"TOTAL LONG-TERM LIABILITIES"]
[]
["TOTAL LIABILITIES "]
[]
[null,"NET ASSETS, ACCUMULATED SURPLUS (DEFICIT)"]
[null,null,"Unrestricted Assets"]
[null,null,"Net Assets Invested in Capital and Other Assets"]
[null,null,"Internally Restricted Funds"]
[null,null,"Externally Restricted Funds"]
[null,"NET ASSETS, TOTAL ACCUMULATED SURPLUS (DEFICIT)"]
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["TOTAL LIABILITIES AND NET ASSETS"]

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["TOTAL OPERATING REVENUE"]
[null,"Amortization of deferred contributions for capital assets"]
[null,"Other revenues (gain on capital assets, etc…)"]
[]
["TOTAL REVENUE"]
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[]
["EXPENDITURES"]
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[null,"Editorial, production, distribution and circulation Expenditures"]
[null,"Facility Operating Expenditures"]
[null,"Marketing and promotion Expenditures"]
[null,"Fundraising Expenditures"]
[null,"Administrative Expenditures"]
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["TOTAL OPERATING EXPENSES"]
[]
[null,"Other expenses (amortization, loss on capital assets, etc.)"]
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["TOTAL EXPENDITURES"]
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["NET SUPLUS OR (DEFICIT)"]

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["FINANCIAL STATEMENTS"]
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["category name - MINIMUM level of detail"]
[]
[]
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[null,"Magazine sales"]
[null,"Advertising"]
[null,"Royalties, rights, licensing and franchise fees"]
[null,"Other"]
["Total Earned Revenue"]
[]
["Net Endowment and Investment Income"]
[null,"Net Endowment Income"]
[null,"Net Investment Income"]
["Total Net Endowment and Investment Income"]
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["Private Sector Revenue"]
[null,"Donations"]
[null,"Corporate Sponsors"]
[null,"Foundations"]
[null,"Fundraising Events (gross)"]
[null,"In-Kind Donations"]
[null,"Other Fundraising"]
["Total Private Sector Revenue"]
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["Public Sector Revenue"]
[null,"Canada Council"]
[null,"Dept of Canadian Heritage"]
[null,"Canada Book Fund"]
[null,"Canada Periodical Fund"]
[null,"Livres Canada Books"]
[null,"Canadian Federation for the Humanities and Social Sciences (ASPP)"]
[null,"Social Sciences and Humanities Research Council (SSHRC) Aid to Scholarly Journals"]
[null,"Other Federal Government Departments"]
[null,"Provincial or Territory Arts Council"]
[null,"Provincial or Territory Ministry"]
[null,"Provincial or Territory Government Foundation"]
[null,"Provincial or Territory Gaming and Lottery Funds"]
[null,"Other Provincial or Territory Departments"]
[null,"Municipal Arts Council"]
[null,"Other Regional, Municipal Departments"]
[null,"Other Public Sector Revenue"]
[null,"Public Sector In-Kind Donations"]
[null,"Adjustment for Grant Deferrals from Prior (to Future) Years"]
["Total Public Sector Revenue"]
[]
["Other Revenue"]
[null,"Parent Organization Contribution"]
[null,"Stabilization Program Contribution"]
["Total Other Revenue"]
[]
["TOTAL OPERATING REVENUES"]
[]
["Other Revenues Not Related To Operating Activities"]
[null,"Amortization of deferred contributions for capital assets"]
[null,"Other revenues"]
["TOTAL REVENUE"]

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["FINANCIAL STATEMENTS"]
["SCHEDULE OF EXPENDITURES"]
["category name - MINIMUM level of detail"]
[]
["Editorial, production, distribution and circulation costs"]
[null,"Editorial costs "]
[null,"Production costs"]
[null,"Distribution and circulation costs"]
["Total Programming Expenditures"]
[]
["Facility Operating Expenditures"]
[null,"Facility Management Personnel"]
[null,"General Facility Costs"]
[null,"Permanent Collection Storage"]
[null,"Mortgage Interest, Lease of Programming Facilities"]
["Total Facility Operating Expenditures"]
[]
["Marketing and Communications Expenditures"]
[null,"Marketing and Communications Personnel"]
[null,"Marketing and Communications Expenses"]
["Total Marketing and Communications Expenditures"]
[]
["Fundraising Expenditures"]
[null,"Fundraising Personnel"]
[null,"Fundraising Event Expenses"]
[null,"Other Fundraising Costs"]
["Total Fundraising Expenditures"]
[]
["Administrative Expenditures"]
[null,"Administrative Personnel"]
[null,"Other Administrative Expenses"]
["Total Administrative Expenditures"]
[]
["TOTAL OPERATING REVENUES"]
[]
["Other Expenses Not Related To Operating Activities"]
[null,"Amortization of capital assets (depreciation)"]
[null,"Other expenses (loss on capital assets, etc…)"]
[]
["TOTAL EXPENDITURES"]

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[null,null,null,null,null,null,null,null,null,"REVENUE"]
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[null,null,"E-book sales (provincial authors), digital book revenue",null,4105,"Sales of eligible books from authors residing in your province (including audio books and e-books), net of returns",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(L9:Y9)","v":0}]
[null,null,"Audiobook sales (provincial authors), digital audio book revenue",null,4105,"Sales of eligible books from authors residing in your province (including audio books and e-books), net of returns",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Sales returns & allowances – eligible books (record as a negative)",null,4105,"Sales of eligible books from authors residing in your province (including audio books and e-books), net of returns",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Print book sales (Canadian authors), eligible Canadian book revenue, wholesale/retail domestic book sales",null,4110,"Sales of eligible books from authors residing in Canada (including audio books and e-books), net of returns (not included on line 4105)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"E-book sales (Canadian authors), digital book revenue",null,4110,"Sales of eligible books from authors residing in Canada (including audio books and e-books), net of returns (not included on line 4105)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Audiobook sales (Canadian authors), digital audio book revenue",null,4110,"Sales of eligible books from authors residing in Canada (including audio books and e-books), net of returns (not included on line 4105)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Sales returns & allowances – eligible Canadian books (record as a negative)",null,4110,"Sales of eligible books from authors residing in Canada (including audio books and e-books), net of returns (not included on line 4105)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Print book sales (non-eligible titles), Canadian author book revenue",null,4115,"Sales of ineligible books from authors residing in Canada (including audio books and e-books), net of returns",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"E-book sales (non-eligible titles), digital book revenue",null,4115,"Sales of ineligible books from authors residing in Canada (including audio books and e-books), net of returns",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Audiobook sales (non-eligible titles), digital audio revenue",null,4115,"Sales of ineligible books from authors residing in Canada (including audio books and e-books), net of returns",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Sales returns & allowances – ineligible books (record as a negative)",null,4115,"Sales of ineligible books from authors residing in Canada (including audio books and e-books), net of returns",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Print book sales (foreign authors), non-eligible book revenue",null,4120,"Sales of ineligible books from foreign authors (including audio books and e-books), net of returns",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"E-book sales (foreign authors), digital book revenue",null,4120,"Sales of ineligible books from foreign authors (including audio books and e-books), net of returns",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Audiobook sales (foreign authors), digital audio revenue",null,4120,"Sales of ineligible books from foreign authors (including audio books and e-books), net of returns",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Sales returns & allowances – foreign ineligible books (record as a negative)",null,4120,"Sales of ineligible books from foreign authors (including audio books and e-books), net of returns",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Subtotal Book Sales",null,null,4122,"Total Book Sales (subtotal)",null,null,null,null,null,{"$f":"SUM(L8:L26)","v":0},{"$f":"SUM(M8:M26)","v":0},0,0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(Z8:Z26)","v":0}]
[]
[null,"Magazine sales"]
[null,null,"Individual subscription sales of magazines",null,4125,"Individual subscription sales of magazines, including digital",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(L30:Y30)","v":0}]
[null,null,"Individual subscription sales of digital magazines",null,4125,"Individual subscription sales of magazines, including digital",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Institutional subscription sales of magazines",null,4130,"Institutional subscription sales of magazines, including digital",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Institutional subscription sales of digital magazines",null,4130,"Institutional subscription sales of magazines, including digital",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Subtotal Magazine Sales",null,null,4135,"Total magazine subscription sales (subtotal)",null,null,null,null,null,{"$f":"SUM(L30:L33)","v":0},{"$f":"SUM(M30:M33)","v":0},{"$f":"SUM(N30:N33)","v":0},0,0,0,0,0,0,0,0,0,0,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(L35:Y35)","v":0}]
[null,"Other Earned Revenue",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Single-copy print magazine sales",null,4140,"Magazine single copy and newsstand sales",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(L37:Y37)","v":0}]
[null,null,"Newsstand magazine sales",null,4140,"Magazine single copy and newsstand sales",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Retail magazine sales",null,4140,"Magazine single copy and newsstand sales",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"One-off magazine issue sales",null,4140,"Magazine single copy and newsstand sales",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Digital single-issue magazine sales",null,4140,"Magazine single copy and newsstand sales",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Online single-copy magazine purchases",null,4140,"Magazine single copy and newsstand sales",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Paid Advertising Sales",null,4145,"Paid Advertising Sales",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"In-kind advertising revenue",null,4147,"Advertising exchanges (must match line 5315 in expenses)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Non-cash advertising exchanges",null,4147,"Advertising exchanges (must match line 5315 in expenses)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Provincial author royalties – books",null,4150,"Royalties, rights, licensing and franchise fees for books from authors residing in your province ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Licensing fees – provincial authors",null,4150,"Royalties, rights, licensing and franchise fees for books from authors residing in your province ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Rights payments – provincial authors",null,4150,"Royalties, rights, licensing and franchise fees for books from authors residing in your province ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Franchise fees – provincial book titles",null,4150,"Royalties, rights, licensing and franchise fees for books from authors residing in your province ",null,"Admissions and Ticket Sales",null,"Earned Revenue",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Out-of-province author royalties – books",null,4155,"Royalties, rights, licensing and franchise fees for books from authors residing outside of your province ",null,"Admissions and Ticket Sales",null,"Earned Revenue",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Licensing fees – non-provincial authors",null,4155,"Royalties, rights, licensing and franchise fees for books from authors residing outside of your province ",null,"Touring Revenue, Circulation of Exhibitions",null,"Earned Revenue",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Rights payments – non-provincial authors",null,4155,"Royalties, rights, licensing and franchise fees for books from authors residing outside of your province ",null,"Distribution Revenue",null,"Earned Revenue",null,null,null,"(Click here online or specify below in Excel)",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Franchise fees – non-provincial book titles",null,4155,"Royalties, rights, licensing and franchise fees for books from authors residing outside of your province ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Royalties, rights, licensing and franchise fees - (subtotal of lines 4150 & 4155)",null,4160,"Royalties, rights, licensing and franchise fees - (subtotal of lines 4150 & 4155)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Miscellaneous publishing revenue",null,4162,"Other net publishing revenues",null,"Fees for Local Performances",null,"Earned Revenue",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Non-recurring publishing revenue",null,4163,"Other net publishing revenues",null,"Revenue for Other Services",null,"Earned Revenue",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Miscellaneous circulation revenue",null,4165,"Other revenues from circulation and distribution",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Distribution service fees",null,4165,"Other revenues from circulation and distribution",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Shipping/handling revenue (if recorded as income)",null,4165,"Other revenues from circulation and distribution",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Fulfillment service revenue",null,4165,"Other revenues from circulation and distribution",null,"Membership Revenue",null,"Earned Revenue",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Revenue from third-party distribution agreements",null,4165,"Other revenues from circulation and distribution",null,"Sales and Rental Revenue",null,"Earned Revenue",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Miscellaneous non-publishing revenue",null,4170,"Other revenues from non-publishing activities (Provide details in the notes) ",null,"Sales and Rental Revenue",null,"Earned Revenue",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Rental income (non-publishing)",null,4170,"Other revenues from non-publishing activities (Provide details in the notes) ",null,"Sales and Rental Revenue",null,"Earned Revenue",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Workshop or event fees (non-publishing)",null,4170,"Other revenues from non-publishing activities (Provide details in the notes) ",null,"Sales and Rental Revenue",null,"Earned Revenue",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Service fees unrelated to publishing",null,4170,"Other revenues from non-publishing activities (Provide details in the notes) ",null,"Other Revenue",null,"Other Revenue",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(L66:Y66)","v":0}]
[null,null,"Sales of non-publishing goods",null,4170,"Other revenues from non-publishing activities (Provide details in the notes) ",null,"Other Revenue",null,"Other Revenue"]
[null,"Subtotal Other Earned Revenue",null,null,null,null,null,"Total Earned Revenue",null,null,null,{"$f":"SUM(L37:L67)","v":0},{"$f":"SUM(M37:M67)","v":0},{"$f":"SUM(N37:N67)","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(Z37:Z67)","v":0}]
[]
["Total Earned Revenue",null,null,null,4175,"Total Earned Revenue",null,null,null,null,null,{"$f":"SUM(L27+L34+L68)","v":0},{"$f":"SUM(M27+M34+M68)","v":0},0,0,0,0,0,0,0,0,0,0,0,null,0]
[]
["NET ENDOWMENT AND INVESTMENT INCOME",null,null,null,null,null,null,"Net Endowment & Investment Income"]
[null,null,"Trust, endowment and investment revenue (net)",null,4205,"Trust, endowment and investment revenue (net)",null,"Net Investment Income",null,"Net Endowment & Investment Income",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(L73:Y73)","v":0}]
["TOTAL NET ENDOWMENT AND INVESTMENT INCOME",null,null,null,4210,"Total Net Investment Income",null,"Total Net Endowment and Investment Income",null,null,null,{"$f":"SUM(L73)","v":0},{"$f":"SUM(M73)","v":0},{"$f":"SUM(N73)","v":0},0,0,0,0,0,0,0,0,0,0,null,0]
[]
["PRIVATE SECTOR REVENUES"]
[null,null,"Individual donations",null,4305,"Individual donations",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(L77:Y77)","v":0}]
[null,null,"Corporate donations",null,4310,"Corporate donations",null,"Private Sector Revenue",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(L78:Y78)","v":0}]
[null,null,"General corporate sponsorships",null,4315,"Corporate sponsorship (cash)",null,"Donations",null,"Private Sector Revenue",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Specific corporate sponsorships",null,4320,"Corporate sponsorship (cash)",null,"Donations",null,"Private Sector Revenue",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Foundation grants and donations",null,4325,"Foundation grants and donations",null,"Corporate Sponsors",null,"Private Sector Revenue",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Bingo, lottery, and casino revenues (gross)",null,4330,"Fundraising events (gross)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Fundraising events (gross)",null,4330,"Fundraising events (gross)",null,"Foundations",null,"Private Sector Revenue",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"In-kind contribution (If presented in F/S)",null,4335,"In-kind goods and services revenues from private sector ",null,"Fundraising Events (gross)",null,"Private Sector Revenue",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Other private sector revenues, including shared private/public funds (please specify in details) ",null,4340,"Other private sector revenues ",null,"Fundraising Events (gross)",null,"Private Sector Revenue",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["TOTAL PRIVATE SECTOR REVENUE",null,null,null,4345,"Total Private Sector Revenue",null,"Total Private Sector Revenue",null,null,null,{"$f":"SUM(L77:L85)","v":0},{"$f":"SUM(M77:M85)","v":0},{"$f":"SUM(N77:N85)","v":0},0,0,{"$f":"SUM(Q77:Q85)","v":0},0,0,0,0,0,0,{"$f":"SUM(X77:X85)","v":0},null,{"$f":"SUM(Z77:Z85)","v":0}]
[]
["PUBLIC SECTOR REVENUES",null,null,null,null,null,null,"Public Sector Revenue",null,"Public Sector Revenue"]
[null,"Federal public revenues"]
[null,null,"Canada Council: Operating Support",null,4415,"* Operating grants",null,"Canada Council",null,"Public Sector Revenue",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(L90:Y90)","v":0}]
[null,null,"Canada Council: Project",null,4420,"* Project grants",null,"Canada Council",null,"Public Sector Revenue",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Canada Council : Touring,  Special Grants, One-Time Funds, Reimbursements and other Canada Council grants ",null,4425,"* Touring,  Special Grants, One-Time Funds, Reimbursements and other Canada Council grants (Click here online or specify below in Excel)",null,"Canada Council",null,"Public Sector Revenue",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Department of Canadian Heritage ",null,4430,"Department of Canadian Heritage (Click here online or specify below in Excel)",null,"Dept of Canadian Heritage",null,"Public Sector Revenue",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Canada Book Fund",null,4431,"Funding received from the Canada Book Fund programs.",null,"Other Federal Government Departments",null,"Public Sector Revenue",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Canada Periodical Fund",null,4432,"Funding from the Canada Periodical Fund, including Aid to Publishers or related streams.",null,"Provincial or Territory Arts Council",null,"Public Sector Revenue",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Livres Canada Books",null,4433,"Support received from Livres Canada Books programs for export, promotion, or related activities.",null,"Provincial or Territory Arts Council",null,"Public Sector Revenue",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Canadian Federation for the Humanities and Social Sciences (ASPP)",null,4434,"Funding received through the Awards to Scholarly Publications Program (ASPP).",null,"Provincial or Territory Arts Council",null,"Public Sector Revenue",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Social Sciences and Humanities Research Council (SSHRC) Aid to Scholarly Journals",null,4435,"Funding awarded through SSHRC’s Aid to Scholarly Journals program.",null,"Provincial or Territory Arts Council",null,"Public Sector Revenue",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Other federal (please add some details). ",null,4436,"Other federal (Provide details in the notes)",null,"Provincial or Territory Ministry",null,"Public Sector Revenue",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Provincial or territorial revenues"]
[null,null,"Provincial or Territory Arts Council: Operating Support",null,4455,"* Provincial or Territory Arts Council: Operating grants",null,"Provincial or Territory Government Foundation",null,"Public Sector Revenue",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Provincial or Territory Arts Council: Project Grants",null,4460,"* Provincial or Territory Arts Council: Project grants",null,"Provincial or Territory Gaming and Lottery Funds",null,"Public Sector Revenue",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Provincial or Territory Arts Council:  Touring, Circulation Support, Special Grants, One-Time Funds, Reimbursements and other Art Council funds.",null,4465,"* Provincial or Territory Arts Council:  Touring, Circulation Support, Special Grants, One-Time Funds, Reimbursements and other Art Council funds (Click here online or specify below in Excel).",null,"Other Provincial or Territory Departments",null,"Public Sector Revenue",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Provincial or Territory Ministry: Operating Support",null,4475,"* Operating grants",null,"Municipal Arts Council",null,"Public Sector Revenue",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Provincial or Territory Ministry: Project Support",null,4480,"Provincial or Territory Ministry: Project Support",null,"Municipal Arts Council",null,"Public Sector Revenue",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Provincial or territorial tax credits",null,4484,"Provincial or territorial tax credits",null,"Other Regional, Municipal Departments",null,"Public Sector Revenue",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Provincial or territorial foundation / gaming and lottery corporation",null,4485,"Provincial or territorial foundation / gaming and lottery corporation",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Provincial or territorial employment programs",null,4490,"Funding received from provincial or territorial employment or wage-support programs.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Provincial translation programs",null,4492,"Funding from provincial programs that support translation activities.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Provincial support grants from post-secondary institutions",null,4494,"Financial support received from provincial post-secondary institutions, including universities or colleges.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Provincial employment grants",null,4495,"Other provincial or territorial, including employment grants (Provide details in the notes) ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Wage subsidies (provincial/territorial)",null,4495,"Other provincial or territorial, including employment grants (Provide details in the notes) ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Training or internship grants",null,4495,"Other provincial or territorial, including employment grants (Provide details in the notes) ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Provincial/territorial reimbursement programs",null,4495,"Other provincial or territorial, including employment grants (Provide details in the notes) ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Other provincial ministry funding",null,4495,"Other provincial or territorial, including employment grants (Provide details in the notes) ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Provincial economic development grants",null,4495,"Other provincial or territorial, including employment grants (Provide details in the notes) ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Other provincial grants (non-arts council)",null,4495,"Other provincial or territorial, including employment grants (Provide details in the notes) ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Municipal and regional revenues"]
[null,null,"Municipal Arts Council: Operating Support",null,4515,"* Municipal or regional arts council operating grants",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Municipal Arts Council: Project Grants, Other Funds",null,4520,"* Municipal or regional arts council project and other grants",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Other Regional, Municipal Department: Operating Support",null,4525,"Other municipal or regional - Operating (Provide details in the notes)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Other Regional, Municipal Department: Project Grants, Other Funds",null,4530,"Other municipal or regional - Project and other grants (Provide details in the notes)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Other revenues not related to operating activities"]
[null,null,"Other public sector revenues (please add some details)",null,4540,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"In-kind goods and services revenues from the public sector",null,4545,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["TOTAL PUBLIC SECTOR REVENUES",null,null,null,4550,"Total Public Sector Revenues",null,"Total Public Sector Revenue",null,null,null,{"$f":"SUM(L90:L125)","v":0},{"$f":"SUM(M90:M125)","v":0},{"$f":"SUM(N90:N125)","v":0},0,0,0,0,0,0,0,0,0,0,null,0]
[]
["OTHER REVENUES"]
[null,null,"Parent organization contribution",null,4605,"Funding or financial support received from a parent organization (e.g., a university, municipality, or larger institution).",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(L129:Y129)","v":0}]
[null,null,"Stabilization organization contribution",null,4610,"Support received from a stabilization or capacity-building organization to assist with financial stability or restructuring.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(L130:Y130)","v":0}]
["TOTAL OTHER REVENUES",null,null,null,4615,null,null,null,null,null,null,{"$f":"SUM(L129:L130)","v":0},{"$f":"SUM(M129:M130)","v":0},{"$f":"SUM(N129:N130)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(X129:X130)","v":0},null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(L132:Y132)","v":0}]
["TOTAL OPERATING REVENUES",null,null,null,4617,null,null,null,null,null,null,{"$f":"SUM(L126,L86,L74,L68,L131)","v":0},{"$f":"SUM(M126,M86,M74,M68,M131)","v":0},0,0,0,0,0,0,0,0,0,0,0,null,0]
[]
["OTHER REVENUES NOT RELATED TO OPERATING ACTIVITIES"]
[null,null,"Amortization of deferred contributions for capital assets",null,4619,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(L136:Y136)","v":0}]
[null,null,"Other revenues (gain on capital assets, etc…)",null,4620,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(L137:Y137)","v":0}]
[]
["TOTAL REVENUES",null,null,null,4700,null,null,"Total Revenue",null,"TOTAL REVENUE",null,{"$f":"SUM(L126,L86,L74,L68,L131,L136,L137)","v":0},{"$f":"SUM(M126,M86,M74,M68,M131,M136,M137)","v":0},{"$f":"SUM(N126,N86,N74,N68,N131,N136,N137)","v":0},{"$f":"SUM(O126,O86,O74,O68,O131,O136,O137)","v":0},{"$f":"SUM(P126,P86,P74,P68,P131,P136,P137)","v":0},{"$f":"SUM(Q126,Q86,Q74,Q68,Q131,Q136,Q137)","v":0},{"$f":"SUM(R126,R86,R74,R68,R131,R136,R137)","v":0},{"$f":"SUM(S126,S86,S74,S68,S131,S136,S137)","v":0},{"$f":"SUM(T126,T86,T74,T68,T131,T136,T137)","v":0},{"$f":"SUM(U126,U86,U74,U68,U131,U136,U137)","v":0},{"$f":"SUM(V126,V86,V74,V68,V131,V136,V137)","v":0},{"$f":"SUM(W126,W86,W74,W68,W131,W136,W137)","v":0},{"$f":"SUM(X126,X86,X74,X68,X131,X136,X137)","v":0},null,{"$f":"SUM(Z126,Z86,Z74,Z68,Z131,Z136,Z137)","v":0}]
[]
[]
[{"$f":"UPPER(\"EDITORIAL, PRODUCTION, DISTRIBUTION AND CIRCULATION COSTS\")","v":"EDITORIAL, PRODUCTION, DISTRIBUTION AND CIRCULATION COSTS"},null,null,null,null,null,null,"Programming Expenditures"]
[null,"Editorial costs ",null,null,5100]
[null,null,"Editorial salaries & benefits",null,5105,"Editorial and artistic salaries and fees, benefits, contracts and commissioning, including production/technical salaries and fees for books and e-books",null,"Artistic and Programming Personnel",null,"Programming Expenditures",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(L144:Y144)","v":0}]
[null,null,"Editorial freelance/contract fees",null,5105,"Editorial and artistic salaries and fees, benefits, contracts and commissioning, including production/technical salaries and fees for books and e-books",null,"Artistic and Programming Personnel",null,"Programming Expenditures",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(L145:Y145)","v":0}]
[null,null,"Artistic/creative fees (illustrators, designers, etc.)",null,5105,"Editorial and artistic salaries and fees, benefits, contracts and commissioning, including production/technical salaries and fees for books and e-books",null,"Artistic and Programming Personnel",null,"Programming Expenditures",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Production/technical salaries",null,5105,"Editorial and artistic salaries and fees, benefits, contracts and commissioning, including production/technical salaries and fees for books and e-books",null,"Artistic and Programming Personnel",null,"Programming Expenditures",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Production/technical freelance fees",null,5105,"Editorial and artistic salaries and fees, benefits, contracts and commissioning, including production/technical salaries and fees for books and e-books",null,"Artistic and Programming Personnel",null,"Programming Expenditures",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Commissioning fees (writers, artists)",null,5105,"Editorial and artistic salaries and fees, benefits, contracts and commissioning, including production/technical salaries and fees for books and e-books",null,"Artistic and Programming Personnel",null,"Programming Expenditures",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Editorial salaries & benefits",null,5110,"Editorial and artistic salaries and fees, benefits, contracts and commissioning, including production/technical salaries and fees for magazines and electronic versions",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Editorial freelance/contract fees",null,5110,"Editorial and artistic salaries and fees, benefits, contracts and commissioning, including production/technical salaries and fees for magazines and electronic versions",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Artistic/creative fees (illustrators, designers, etc.)",null,5110,"Editorial and artistic salaries and fees, benefits, contracts and commissioning, including production/technical salaries and fees for magazines and electronic versions",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Production/technical salaries",null,5110,"Editorial and artistic salaries and fees, benefits, contracts and commissioning, including production/technical salaries and fees for magazines and electronic versions",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Production/technical freelance fees",null,5110,"Editorial and artistic salaries and fees, benefits, contracts and commissioning, including production/technical salaries and fees for magazines and electronic versions",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Commissioning fees (writers, artists)",null,5110,"Editorial and artistic salaries and fees, benefits, contracts and commissioning, including production/technical salaries and fees for magazines and electronic versions",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Author royalties",null,5115,"Royalties and writers' fees, including advances and permission",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Writers’ fees",null,5115,"Royalties and writers' fees, including advances and permission",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Advances to authors",null,5115,"Royalties and writers' fees, including advances and permission",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Permission/licensing fees",null,5115,"Royalties and writers' fees, including advances and permission",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Collaborator fees",null,5116,"Collaborators, art and photo fees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Illustration/graphic art fees",null,5116,"Collaborators, art and photo fees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Photography fees",null,5116,"Collaborators, art and photo fees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Translation fees",null,5117,"Translation fees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Subtotal Editorial Costs",null,null,null,null,null,null,null,null,null,{"$f":"SUM(L144:L165)","v":0},{"$f":"SUM(M144:M165)","v":0},0,0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(Z144:Z165)","v":0}]
[]
[null,"Production costs"]
[null,null,"Book production costs (design, layout, pre-press)",null,5125,"Production expenses for books, including e-books and electronic versions",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(L169:Y169)","v":0}]
[null,null,"Printing and binding – books",null,5125,"Production expenses for books, including e-books and electronic versions",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(L170:Y170)","v":0}]
[null,null,"Digital/e-book production costs",null,5125,"Production expenses for books, including e-books and electronic versions",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"File conversion and formatting (EPUB, PDF, audio prep)",null,5125,"Production expenses for books, including e-books and electronic versions",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Magazine production costs (design, layout, pre-press)",null,5127,"Production expenses for magazines, including pre-press, printing and binding, and electronic versions",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Printing and binding – magazines",null,5127,"Production expenses for magazines, including pre-press, printing and binding, and electronic versions",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null," ","Digital/e-magazine production costs",null,5127,"Production expenses for magazines, including pre-press, printing and binding, and electronic versions",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Cost of goods sold – non-publishing",null,5130,"Cost of sales/artistic expenses for non-publishing activity (Provide details in the notes)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Artistic/creative expenses – non-publishing",null,5130,"Cost of sales/artistic expenses for non-publishing activity (Provide details in the notes)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Production expenses – non-publishing",null,5130,"Cost of sales/artistic expenses for non-publishing activity (Provide details in the notes)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[]
[null,"Distribution and circulation costs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Sales & distribution salaries – books",null,5140,"Salaries, fees for book sales and distribution ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Sales & distribution freelance/contract fees – books",null,5140,"Salaries, fees for book sales and distribution ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Customer service / order processing salaries – books",null,5140,"Salaries, fees for book sales and distribution ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Circulation salaries – magazines",null,5145,"Salaries and fees for magazine circulation",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Circulation freelance/contract fees – magazines",null,5146,"Salaries and fees for magazine circulation",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Customer service / subscriber support salaries – magazines",null,5147,"Salaries and fees for magazine circulation",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Postage – books",null,5150,"Postage, mailing, shipping and handling for books",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Shipping & courier – books",null,5150,"Postage, mailing, shipping and handling for books",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Packing/handling costs – books",null,5150,"Postage, mailing, shipping and handling for books",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Postage – magazines",null,5155,"Postage, mailing, shipping and handling for magazines",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Shipping & courier – magazines",null,5155,"Postage, mailing, shipping and handling for magazines",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Packing/handling costs – magazines",null,5155,"Postage, mailing, shipping and handling for magazines",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Domain name registration fees",null,5160,"Domain name registration, security, internet service provider and transaction fees for electronic version",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Website hosting / ISP fees",null,5160,"Domain name registration, security, internet service provider and transaction fees for electronic version",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Online security services (SSL, firewalls, etc.)",null,5160,"Domain name registration, security, internet service provider and transaction fees for electronic version",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(L195:Y195)","v":0}]
[null,null,"Transaction fees for digital sales",null,5160,"Domain name registration, security, internet service provider and transaction fees for electronic version",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[{"$f":"UPPER(\"Total Editorial, production, distribution and circulation costs\")","v":"TOTAL EDITORIAL, PRODUCTION, DISTRIBUTION AND CIRCULATION COSTS"},null,null,null,5195,null,null,null,null,null,null,{"$f":"SUM(L143:L196-L166)","v":0},{"$f":"SUM(M143:M196)","v":0},0,0,0,0,0,0,0,0,0,0,0,null,0]
[]
["FACILITY OPERATING EXPENSES"]
[null,"Below is a list of facility personnel who may be hired as employees and/or on a contract basis. Those positions that are relevant to your organization should be inserted below in the appropriate section for Employee workers or Contract workers."]
[null,null,"Facility Manager",null,5205,"Facility operating salaries - permanent and temporary employees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(L201:Y201)","v":0}]
[null,null,"Cleaning, Maintenance and Security Staff",null,5205,"Facility operating salaries - permanent and temporary employees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Facility Support Staff",null,5205,"Facility operating salaries - permanent and temporary employees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(L203:Y203)","v":0}]
[null,null,"specify other facility personnel"]
[]
[null,"Facility Management Employees"]
[null,null,"insert facility personnel on Employee status",null,5205,"Facility operating salaries - permanent and temporary employees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(L207:Y207)","v":0}]
[null,null,"EI Expense: Facility Staff",null,5205,"Facility operating salaries - permanent and temporary employees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"CPP Expense: Facility Staff",null,5205,"Facility operating salaries - permanent and temporary employees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Provincial Health Plan Expense: Facility Staff",null,5205,"Facility operating salaries - permanent and temporary employees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Workers' Compensation Expense: Facility Staff",null,5205,"Facility operating salaries - permanent and temporary employees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Pension Plan Expense: Facility Staff",null,5205,"Facility operating salaries - permanent and temporary employees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"RRSP Expense: Facility Staff",null,5205,"Facility operating salaries - permanent and temporary employees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Group Insurance Expense: Facility Staff",null,5205,"Facility operating salaries - permanent and temporary employees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Union or Association Fees, Insurance, Pension: Facility Staff",null,5205,"Facility operating salaries - permanent and temporary employees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"specify other benefits and payments",null,5205,"Facility operating salaries - permanent and temporary employees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Sub-total Facility Management Employees",null,null,null,null,null,null,null,null,null,{"$f":"SUM(L201:L216)","v":0},{"$f":"SUM(M201:M216)","v":0},0,0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(Z201:Z216)","v":0}]
[]
[null,"Facility Management Contract Personnel"]
[null,null,"insert facility personnel on Contract status",null,5210,"Facility operating salaries - permanent and temporary employees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(L220:Y220)","v":0}]
[null,null,"Cleaning Services",null,5210,"Facility operating salaries - permanent and temporary employees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Facility Management Consultants",null,5210,"Facility operating salaries - permanent and temporary employees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Union or Association Fees, Insurance, Pension: Facility Contracts",null,5210,"Facility operating salaries - permanent and temporary employees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"specify other benefits and payments",null,5210,"Facility operating salaries - permanent and temporary employees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Sub-total Facility Management Contract Personnel",null,null,null,null,null,null,null,null,null,{"$f":"SUM(L220:L224)","v":0},{"$f":"SUM(M220:M224)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(W220:W224)","v":0},{"$f":"SUM(X220:X224)","v":0},null,{"$f":"SUM(Z220:Z224)","v":0}]
[]
[null,"General Facility Expenses"]
[null,null,"Utilities, Heating and Cooling",null,5215,"Facility Operating Expenses ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Property Taxes",null,5215,"Facility Operating Expenses ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Liability and Property Insurance",null,5215,"Facility Operating Expenses ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(L230:Y230)","v":0}]
[null,null,"Cleaning Supplies",null,5215,"Facility Operating Expenses ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Building Maintenance and Repairs",null,5215,"Facility Operating Expenses ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Equipment Maintenance and Non-capital Purchases",null,5215,"Facility Operating Expenses ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Emergency and Security Services",null,5215,"Facility Operating Expenses ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Cost of In-House Box Office Services",null,5215,"Facility Operating Expenses ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Restaurant, Bar, Boutique, Parking Costs (gross)",null,5215,"Facility Operating Expenses ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"specify other costs for owed and leased facilities",null,5215,"Facility Operating Expenses ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Sub-total General Facility Expenses",null,null,null,null,null,null,null,null,null,{"$f":"SUM(L228:L237)","v":0},{"$f":"SUM(M228:M237)","v":0},0,0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(Z228:Z237)","v":0}]
[]
[null,"Storage of the permanent collection"]
[null,null,"Utilities, heating, air conditioning, climate control",null,5215,"Facility Operating Expenses ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(L241:Y241)","v":0}]
[null,null,"Property taxes, other taxes",null,5215,"Facility Operating Expenses ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Liability and property insurance",null,5215,"Facility Operating Expenses ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Building maintenance and repairs",null,5215,"Facility Operating Expenses ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Equipment maintenance and non-capital purchases",null,5215,"Facility Operating Expenses ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Emergency and security services",null,5215,"Facility Operating Expenses ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Specify other expenses related to collection storage",null,5215,"Facility Operating Expenses ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(L247:Y247)","v":0}]
[null,"Subtotal for permanent collection storage",null,null,null,"Facility Operating Expenses ",null,null,null,null,null,{"$f":"SUM(L241:L247)","v":0},{"$f":"SUM(M241:M247)","v":0},0,0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(Z241:Z247)","v":0}]
[]
[null,"Mortgage and Lease of Programming Facilities"]
[null,null,"Mortgage Interest, Lease of Theatre, Exhibition Facilities",null,5225,"Facility Operating Expenses ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(L251:Y251)","v":0}]
[null,null,"Mortgage Interest, Lease of Studio, Production Facilities",null,5225,"Facility Operating Expenses ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(L252:Y252)","v":0}]
[null,null,"Mortgage Interest, Lease of Storage Facilities",null,5225,"Facility Operating Expenses ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Sub-Total Mortgage and Lease of Programming Facilities",null,null,null,null,null,null,null,null,null,{"$f":"SUM(L251:L253)","v":0},{"$f":"SUM(M251:M253)","v":0},{"$f":"SUM(N251:N253)","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(Z251:Z253)","v":0}]
[]
[null,"Other facility expenses"]
[null,null,"Other facility expenses (please specify in details) ",null,5230,"Facility Operating Expenses ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Sub-total Other facility expenses",null,null,null,null,null,null,null,null,null,{"$f":"SUM(L257)","v":0},{"$f":"SUM(M257)","v":0},0,0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(Z257)","v":0}]
[]
["TOTAL VENUE OPERATING EXPENSES",null,null,null,null,null,null,null,null,null,null,{"$f":"L166+L197+L217+L225+L238+L248+L254+L258","v":0},{"$f":"M166+M197+M217+M225+M238+M248+M254+M258","v":0},{"$f":"N166+N197+N217+N225+N238+N248+N254+N258","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"Z166+Z197+Z217+Z225+Z238+Z248+Z254+Z258","v":0}]
[]
[{"$f":"UPPER(\"MARKETING AND promotion EXPENSES\")","v":"MARKETING AND PROMOTION EXPENSES"}]
[null,null,"Marketing and Communications Employees",null,5305,"Marketing and communications salaries - permanent and temporary employees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Mandatory Employment Benefits: Marketing Staff",null,5305,"Marketing and communications salaries - permanent and temporary employees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Other Benefits: Marketing Staff",null,5305,"Marketing and communications salaries - permanent and temporary employees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Union or Association Fees, Insurance, Pension: Marketing Staff",null,5305,"Marketing and communications salaries - permanent and temporary employees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Marketing and Communications Contract Personnel",null,5310,"Marketing and communications professional fees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Union or Association Fees, Insurance, Pension: Marketing Contracts",null,5310,"Marketing and communications professional fees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Translation and Editing of Marketing Materials",null,5315,"Marketing production fees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Printing of Subscription, Season Brochure, Newsletters, Press Kits",null,5315,"Marketing production fees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Printing of Posters, Flyers, Postcards, Banners, Displays",null,5315,"Marketing production fees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(L271:Y271)","v":0}]
[null,null,"Advertising purchases (in cash)",null,5320,"Advertising purchases ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Web-site Maintenance and Hosting Fees",null,5325,"Other marketing and communications expenses  (Provide details in the notes)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Electronic Newsletters",null,5325,"Other marketing and communications expenses  (Provide details in the notes)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Direct Mail Campaigns, Postage",null,5325,"Other marketing and communications expenses  (Provide details in the notes)",null,"Marketing and Communications Expenditures",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Poster and Flyer Distribution Costs",null,5325,"Other marketing and communications expenses  (Provide details in the notes)",null,"Marketing and Communications Personnel",null,"Marketing and Communications Expenditures",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Promotional Listings, Press Releases",null,5325,"Other marketing and communications expenses  (Provide details in the notes)",null,"Marketing and Communications Personnel",null,"Marketing and Communications Expenditures",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Media Launch, Press Conference, Media Relations",null,5325,"Other marketing and communications expenses  (Provide details in the notes)",null,"Marketing and Communications Personnel",null,"Marketing and Communications Expenditures",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Publicity Photographs and Video Transfers",null,5325,"Other marketing and communications expenses  (Provide details in the notes)",null,"Marketing and Communications Personnel",null,"Marketing and Communications Expenditures",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Marketing Materials, Supplies, Office Costs",null,5325,"Other marketing and communications expenses  (Provide details in the notes)",null,"Marketing and Communications Personnel",null,"Marketing and Communications Expenditures",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Member Recruitment Campaign [ASOs]",null,5325,"Other marketing and communications expenses  (Provide details in the notes)",null,"Marketing and Communications Personnel",null,"Marketing and Communications Expenditures",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["TOTAL MARKETING AND COMMUNICATION EXPENSES ",null,null,null,5330,"Total Marketing and Communications Expenses",null,"Marketing and Communications Expenses",null,"Marketing and Communications Expenditures",null,{"$f":"SUM(L263:L281)","v":0},{"$f":"SUM(M263:M281)","v":0},0,0,0,0,{"$f":"SUM(R263:R281)","v":0},0,{"$f":"SUM(T263:T281)","v":0},0,0,0,{"$f":"SUM(X263:X281)","v":0},null,{"$f":"SUM(Z262:Z281)","v":0}]
[null,null,null,null,null,null,null,"Marketing and Communications Expenses",null,"Marketing and Communications Expenditures"]
["FUNDRAISING EXPENSES ",null,null,null,null,null,null,"Marketing and Communications Expenses",null,"Marketing and Communications Expenditures"]
[null,null,"Fundraising Employees",null,5405,"Fundraising salaries - permanent and temporary employees",null,"Marketing and Communications Expenses",null,"Marketing and Communications Expenditures",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(L285:Y285)","v":0}]
[null,null,"Manadory Employment Benefits: Fundraising Staff",null,5405,"Fundraising salaries - permanent and temporary employees",null,"Marketing and Communications Expenses",null,"Marketing and Communications Expenditures",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Other Benefits: Fundraising Staff",null,5405,"Fundraising salaries - permanent and temporary employees",null,"Marketing and Communications Expenses",null,"Marketing and Communications Expenditures",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Union or Association Fees, Insurance, Pension: Fundraising Staff",null,5405,"Fundraising salaries - permanent and temporary employees",null,"Marketing and Communications Expenses",null,"Marketing and Communications Expenditures",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Fundraising Contract Personnel",null,5410,"Fundraising professional fees",null,"Marketing and Communications Expenses",null,"Marketing and Communications Expenditures",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Union or Association Fees, Insurance, Pension: Fundraising Contracts",null,5410,"Fundraising professional fees",null,"Marketing and Communications Expenses",null,"Marketing and Communications Expenditures",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Fundraising Event Expenses",null,5415,"Fundraising events (gross)",null,"Marketing and Communications Expenses",null,"Marketing and Communications Expenditures",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Printing of Fundraising Materials",null,5420,"Other fundraising expenses (Click here online or specify below in Excel)",null,"Marketing and Communications Expenses",null,"Marketing and Communications Expenditures",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Direct Mail Campaigns, Postage",null,5420,"Other fundraising expenses (Click here online or specify below in Excel)",null,"Marketing and Communications Expenses",null,"Marketing and Communications Expenditures",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Volunteer Recruitment and Orientation Costs",null,5420,"Other fundraising expenses (Click here online or specify below in Excel)",null,"Marketing and Communications Expenses",null,"Marketing and Communications Expenditures",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Fundraising Association Fees, Solicitation Database Registration Fees",null,5420,"Other fundraising expenses (Click here online or specify below in Excel)",null,"Total Marketing and Communications Expenditures",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(L295:Y295)","v":0}]
[null,null,"Umbrella Fundraising Fees and Commissions (eg. Canada Helps)",null,5420,"Other fundraising expenses (Click here online or specify below in Excel)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Fundraising Materials, Supplies, Office Costs",null,5420,"Other fundraising expenses (Click here online or specify below in Excel)",null,"Fundraising Expenditures",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["TOTAL FUNDRAISING EXPENSES ",null,null,null,5425,"Total Fundraising Expenses",null,"Fundraising Personnel",null,"Fundraising Expenditures",null,{"$f":"SUM(L285:L297)","v":0},{"$f":"SUM(M285:M297)","v":0},0,0,{"$f":"SUM(P285:P297)","v":0},0,0,0,0,0,0,0,{"$f":"SUM(X285:X297)","v":0},null,{"$f":"SUM(Z285:Z297)","v":0}]
[null,null,null,null,null,null,null,"Fundraising Personnel",null,"Fundraising Expenditures"]
["ADMINISTRATIVE EXPENSES ",null,null,null,null,null,null,"Fundraising Personnel",null,"Fundraising Expenditures"]
[null,"Administrative staff salaries – permanent and temporary employees"]
[null,null,"Include administrative staff hired as employees",null,5505,"Administrative staff salaries – permanent and temporary employees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(L302:Y302)","v":0}]
[null,null,"EI contributions: administrative staff",null,5505,"Administrative staff salaries – permanent and temporary employees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(L303:Y303)","v":0}]
[null,null,"CPP contributions: administrative staff",null,5505,"Administrative staff salaries – permanent and temporary employees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Provincial health insurance plan contributions: administrative staff",null,5505,"Administrative staff salaries – permanent and temporary employees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Workers’ compensation contributions: administrative staff",null,5505,"Administrative staff salaries – permanent and temporary employees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Pension plan contributions: administrative staff",null,5505,"Administrative staff salaries – permanent and temporary employees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"RRSP contributions: administrative staff",null,5505,"Administrative staff salaries – permanent and temporary employees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Group insurance contributions: administrative staff",null,5505,"Administrative staff salaries – permanent and temporary employees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Union or association dues, insurance, pension or annuity: administrative staff",null,5505,"Administrative staff salaries – permanent and temporary employees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Specify other benefits and payments",null,5505,"Administrative staff salaries – permanent and temporary employees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(L311:Y311)","v":0}]
[null,"Subtotal for administrative employees",null,null,null,null,null,null,null,null,null,{"$f":"SUM(L301:L311)","v":0},{"$f":"SUM(M301:M311)","v":0},{"$f":"SUM(N301:N311)","v":0},{"$f":"SUM(O301:O311)","v":0},{"$f":"SUM(P301:P311)","v":0},{"$f":"SUM(Q301:Q311)","v":0},{"$f":"SUM(R301:R311)","v":0},{"$f":"SUM(S301:S311)","v":0},{"$f":"SUM(T301:T311)","v":0},{"$f":"SUM(U301:U311)","v":0},{"$f":"SUM(V301:V311)","v":0},{"$f":"SUM(W301:W311)","v":0},{"$f":"SUM(X301:X311)","v":0},null,{"$f":"SUM(L312:Y312)","v":0}]
[]
[null,"Administrative professional fees, including accounting and legal services"]
[null,null,"Include administrative staff hired as contractors",null,5510,"Professional fees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(L315:Y315)","v":0}]
[null,null,"Payroll services",null,5510,"Professional fees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Legal and audit service fees",null,5510,"Professional fees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(L317:Y317)","v":0}]
[null,null,"Management consultants and specialists",null,5510,"Professional fees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Union or association dues, insurance, pension or annuity: administrative contractors",null,5510,"Professional fees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Specify other benefits and payments",null,5510,"Professional fees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Subtotal for administrative contractors",null,null,null,null,null,null,null,null,null,{"$f":"SUM(L315:L320)","v":0},{"$f":"SUM(M315:M320)","v":0},{"$f":"SUM(N315:N320)","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(Z315:Z320)","v":0}]
[]
[null,"Staff professional development"]
[null,null,"Staff professional development",null,5511,"Staff professional development",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(L324:Y324)","v":0}]
[null,"Total staff professional development",null,null,null,null,null,null,null,null,null,{"$f":"SUM(L324)","v":0},{"$f":"SUM(M324)","v":0},0,0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(Z324)","v":0}]
[]
[null,"Other administrative expenses"]
[null,null,"Mortgage interest, rent or lease of administrative premises",null,5515,"Rent or mortgage for administrative space",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(L328:Y328)","v":0}]
[null,null,"Postal, courier, customs brokerage fees",null,5520,"Other administrative expenses (Provide details in the notes)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(L329:Y329)","v":0}]
[null,null,"Telephone, long-distance, teleconferences, videoconferences",null,5520,"Other administrative expenses (Provide details in the notes)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Office supplies",null,5520,"Other administrative expenses (Provide details in the notes)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"General reproduction and printing, translation, letterhead paper",null,5520,"Other administrative expenses (Provide details in the notes)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Office equipment maintenance, rentals and non-capital purchases",null,5520,"Other administrative expenses (Provide details in the notes)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Email and Internet services, domain name registration",null,5520,"Other administrative expenses (Provide details in the notes)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Software: support and maintenance",null,5520,"Other administrative expenses (Provide details in the notes)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Recruitment, relocation, termination and staff professional development",null,5520,"Other administrative expenses (Provide details in the notes)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Staff travel, taxi fares, parking",null,5520,"Other administrative expenses (Provide details in the notes)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Board meetings and travel, annual general meetings",null,5520,"Other administrative expenses (Provide details in the notes)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"General liability insurance, directors’ and officers’ insurance",null,5520,"Other administrative expenses (Provide details in the notes)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Subscriptions to journals, publications and reference works",null,5520,"Other administrative expenses (Provide details in the notes)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Association dues and fees, conference registration and participation",null,5520,"Other administrative expenses (Provide details in the notes)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Concessions, merchandise, inventory markdowns",null,5520,"Other administrative expenses (Provide details in the notes)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Archives, library management",null,5520,"Other administrative expenses (Provide details in the notes)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Entertainment, hospitality and gifts: administration",null,5520,"Other administrative expenses (Provide details in the notes)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Bank management fees, credit card fees and interest",null,5520,"Other administrative expenses (Provide details in the notes)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Loan interest, financing costs, late payment penalties, interest charges",null,5520,"Other administrative expenses (Provide details in the notes)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Foreign exchange gains and losses",null,5520,"Other administrative expenses (Provide details in the notes)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Bad debt expenses, prior year write-offs",null,5520,"Other administrative expenses (Provide details in the notes)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Accruals, positive (negative) balance",null,5520,"Other administrative expenses (Provide details in the notes)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Operating fees, licenses, taxes",null,5520,"Other administrative expenses (Provide details in the notes)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Non-refundable portion of GST/HST",null,5520,"Other administrative expenses (Provide details in the notes)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Specify other administrative expenses",null,5520,"Other administrative expenses (Provide details in the notes)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Subtotal of other administrative expenses",null,null,null,null,null,null,null,null,null,{"$f":"SUM(L328:L351)","v":0},{"$f":"SUM(M328:M351)","v":0},0,0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(Z328:Z351)","v":0}]
[]
["TOTAL ADMINISTRATIVE EXPENSES ",null,null,null,5525,"Total Administration Expenses",null,"Other Administrative Expenses",null,"Administrative Expenditures",null,{"$f":"L312+L321+L325+L353","v":0},{"$f":"M312+M321+M325+M353","v":0},{"$f":"N312+N321+N325+N353","v":0},{"$f":"O312+O321+O325+O353","v":0},{"$f":"P312+P321+P325+P353","v":0},{"$f":"Q312+Q321+Q325+Q353","v":0},{"$f":"R312+R321+R325+R353","v":0},{"$f":"S312+S321+S325+S353","v":0},{"$f":"T312+T321+T325+T353","v":0},{"$f":"U312+U321+U325+U353","v":0},{"$f":"V312+V321+V325+V353","v":0},{"$f":"W312+W321+W325+W353","v":0},{"$f":"X312+X321+X325+X353","v":0},null,{"$f":"Z312+Z321+Z325+Z353","v":0}]
[]
["TOTAL OPERATING EXPENSES",null,null,null,5530,null,null,null,null,null,null,{"$f":"SUM(L197+L260+L282+L298+L355)","v":0},{"$f":"SUM(M197+M260+M282+M298+M355)","v":0},0,0,0,0,0,0,0,0,0,0,0,null,0]
[]
["OTHER EXPENSES NOT RELATED TO OPERATING EXPENSES",null,null,null,5531]
[null,"AMORTIZATION AND DEPRECIATION"]
[null,null,"Amortization: buildings, leasehold improvements",null,5532,"Depreciation of fixed assets (amortization)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(L361:Y361)","v":0}]
[null,null,"Depreciation: vehicles",null,5532,"Depreciation of fixed assets (amortization)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Amortization: artistic equipment",null,5532,"Depreciation of fixed assets (amortization)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Depreciation: furniture and equipment",null,5532,"Depreciation of fixed assets (amortization)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(L364:Y364)","v":0}]
[null,null,"Depreciation: computer equipment",null,5532,"Depreciation of fixed assets (amortization)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Amortization: creative works and productions",null,5532,"Depreciation of fixed assets (amortization)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Amortization: intangible assets",null,5532,"Depreciation of fixed assets (amortization)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Specify other amortization and depreciation",null,5532,"Depreciation of fixed assets (amortization)"]
[null,"TOTAL AMORTIZATION AND DEPRECIATION",null,null,null,null,null,null,null,null,null,{"$f":"SUM(L360:L368)","v":0},{"$f":"SUM(M360:M368)","v":0},0,0,0,0,0,0,0,0,0,0,0,null,0]
[]
["OTHER EXPENSES (Loss after sale or depreciation of capital assets)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Amortization of capital assets (depreciation)",null,5532]
[null,null,"Other expenses (loss on capital assets …)",null,5533,"Other adjustments affecting surplus or deficit",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[]
["TOTAL EXPENDITURES",null,null,null,null,"TOTAL EXPENSES",null,"Total Expenditures",null,"TOTAL EXPENDITURES",null,{"$f":"L356+L368+L371+L372","v":0},{"$f":"M356+M368+M371+M372","v":0},{"$f":"N356+N368+N371+N372","v":0},{"$f":"O356+O368+O371+O372","v":0},{"$f":"P356+P368+P371+P372","v":0},{"$f":"Q356+Q368+Q371+Q372","v":0},{"$f":"R356+R368+R371+R372","v":0},{"$f":"S356+S368+S371+S372","v":0},{"$f":"T356+T368+T371+T372","v":0},{"$f":"U356+U368+U371+U372","v":0},{"$f":"V356+V368+V371+V372","v":0},{"$f":"W356+W368+W371+W372","v":0},{"$f":"X356+X368+X371+X372","v":0},null,{"$f":"Z356+Z368+Z371+Z372","v":0}]
[]
["NET SUPLUS OR (DEFICIT) FOR THE MONTH",null,null,null,6140,"SURPLUS OR (DEFICIT) FOR THE YEAR (C)",null,null,null,null,null,{"$f":"L139-L375","v":0},{"$f":"M139-M375","v":0},{"$f":"N139-N375","v":0},{"$f":"O139-O375","v":0},0,0,0,0,0,0,0,0,0,null,0]