Chart of accounts (COA) Canada 2010 - Non-financial industries - Income statement - Supplementary accounts

6 - Gains/losses, corporate taxes and other items

This family of accounts covers both realized and unrealized gains or losses, corporate income tax, non-recurring income and expenses, minority shareholders' portion of the net income of consolidated subsidiaries, net income of unconsolidated subsidiaries, affiliates and joint ventures, and adjustments due to the cumulative effect of changes in accounting principles.

• Inclusion(s)

  • realized gain/loss on the disposal of capital asset
  • realized gain/loss on the sale of investment that are not held for trading
  • realized gain/loss on the sale of resource property
  • gains and losses on the translation of foreign currency to Canadian currency
  • unrealized gain/loss including revaluations, write-downs and write-offs of assets held
  • gains and losses on derivatives instruments
  • extraordinary gains and losses
  • non-recurring income and expenses
  • corporate income tax, both current and deferred
  • net income of unconsolidated subsidiaries, affiliates, partnerships and joint ventures including oil and gas partnerships and joint ventures, mining partnerships and joint ventures, foreign branches and divisions
  • the portion of net income of consolidated subsidiaries that accrues to minority shareholders

6.3.2.3 - Dividends received that are accounted for using the equity method of accounting, and that are not included in the revenue in the income statement

6.3.2.3.1 - Equity method of dividends (Canadian)

6.3.2.3.2 - Equity method of dividends (foreign)