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for the year ended March 31
(in thousands of dollars)

	2005	2004
Net liabilities at beginning of year	(189,704)	(222,065)
Net cost of operations	(3,274,364)	(3,928,129)
Net cash provided by Government of Canada	2,808,320	3,597,281
Services provided without charge by other government agencies and departments (Note 11)	427,570	545,262
Change in Due from the Consolidated Revenue Fund	115,543	(51,872)
Net liabilities at the end of year as originally reported	(112,635)	(59,523)
Net assets transferred to the Canada Border Services Agency (Note 3)	-	(130,181)
Net liabilities at end of year - As restated (Note 8)	(112,635)	(189,704)
The accompanying notes are an integral part of these financial statements.