15. Transferred operations

On December 12, 2003, the government announced a restructuring, which resulted in the creation of the Canada Border Services Agency (CBSA). The border operations managed by the Canada Customs and Revenue Agency were transferred to the new CBSA at that date as a result of this change. The transferred border operations have been included in these financial statements in order to be consistent with the authorities established in the 2003-2004 main and supplementary estimates. Border operations expenses include an allocation of costs related to corporate management and direction. The following table presents the revenue and expenses:

The information required to segregate the border services assets and liabilities were not available as at the reporting date.

Date modified:

2004-10-28