Canadian Notes Taxonomy Summary

Canadian Financial Reporting
Notes to the Financial Statements Taxonomy
According to Canadian GAAP

Purpose and Scope	This taxonomy provides accounting terms that are used in Notes to the Financial Statements that are prepared in accordance with Canadian Generally Accepted Accounting Principles (GAAP). XBRL Canada does not claim that this taxonomy is comprehensive. Organizations using this taxonomy may need to add an extension taxonomy.
Owner(s)	XBRL Canada
Date of the taxonomy	2007-10-31
Status	XBRL Canada Acknowledged on 2007-10-25, issued in accordance with XBRL Canada Internal Approval Process. XBRL International Acknowledged on 2007-12-03, issued in accordance with XBRL International Taxonomy Recognition Process.
Approval Level	XBRL International Acknowledged
Specification version	XBRL Specification Version 2.1, dated 2003-12-31 plus errata corrections dated 2006-12-18
Contacts	Gerald Trites (gtrites@zorba.ca) Chantal Rassart (crassart@deloitte.ca)
Comments	The XBRL Canada Domain workgroup accepted this taxonomy 2007-10-16 and sent it to the Canadian Steering Committee (CSC). The CSC acknowledged it on 2007-10-25 and sent it to the XBRL International Inc for International acknowledgement. XBRL International acknowledged it on 2007-12-03.
Namespace	http://www.xbrl.org/ca/fr/gaap/notes/2007-10-31
Namespace prefix	ca-gaap-notes
Physical location of taxonomy files	http://www.xbrl.org/ca/fr/gaap/notes/2007-10-31/ca-gaap-notes-2007-10-31.xsd (Schema) http://www.xbrl.org/ca/fr/gaap/notes/2007-10-31/ca-gaap-notes-2007-10-31-reference.xml (Reference linkbase) http://www.xbrl.org/ca/fr/gaap/notes/2007-10-31/ca-gaap-notes-2007-10-31-label.xml (Label linkbase) http://www.xbrl.org/ca/fr/gaap/notes/2007-10-31/ca-gaap-notes-2007-10-31-presentation.xml (Presentation linkbase) http://www.xbrl.org/ca/fr/gaap/notes/2007-10-31/ca-gaap-notes-2007-10-31-calculation.xml (Calculation linkbase) http://www.xbrl.org/ca/fr/gaap/notes/2007-10-31/ca-gaap-notes-2007-10-31-definition.xml (Definition linkbase)
Summary document	http://www.xbrl.org/ca/fr/gaap/notes/2007-10-31/ca-gaap-notes-2007-10-31.htm (this document)
Zip files	http://www.xbrl.org/ca/fr/gaap/notes/2007-10-31/ca-gaap-notes-2007-10-31.zip (zip file containing taxonomy and documentation only)
Physical location of copy of taxonomy files on www.xbrl.ca	A copy of all the taxonomy files is also available on the XBRL Canada website at www.xbrl.ca. http://www.xbrl.ca/fr/gaap/notes/2007-10-31/ca-gaap-notes-2007-10-31.xsd (Schema) http://www.xbrl.ca/fr/gaap/notes/2007-10-31/ca-gaap-notes-2007-10-31-reference.xml (Reference linkbase) http://www.xbrl.ca/fr/gaap/notes/2007-10-31/ca-gaap-notes-2007-10-31-label.xml (Label linkbase) http://www.xbrl.ca/fr/gaap/notes/2007-10-31/ca-gaap-notes-2007-10-31-presentation.xml (Presentation linkbase) http://www.xbrl.ca/fr/gaap/notes/2007-10-31/ca-gaap-notes-2007-10-31-calculation.xml (Calculation linkbase) http://www.xbrl.ca/fr/gaap/notes/2007-10-31/ca-gaap-notes-2007-10-31-definition.xml (Definition linkbase)
Physical location of copy of Summary document on www.xbrl.ca	A copy of the summary document file is also available on the XBRL Canada website at www.xbrl.ca. http://www.xbrl.ca/fr/gaap/notes/2007-10-31/ca-gaap-notes-2007-10-31.htm
Physical location of copy of Zip files on www.xbrl.ca	A copy of a zip file containing the taxonomy and documentation is also available on the XBRL Canada website at www.xbrl.ca. http://www.xbrl.ca/fr/gaap/notes/2007-10-31/ca-gaap-notes-2007-10-31.zip (zip file)
Copyright and Licence	Copyright © 2007-10-31, XBRL Canada Copyright © [2007-12-03], XBRL International This taxonomy and translations of it may be copied and furnished to others, and derivative works that comment on or otherwise explain it or assist in its implementation may be prepared, copied, published and distributed, in whole or in part, without restriction of any kind, provided that: 1. The above copyright notice and this paragraph are included on all such copies and derivative works. 2. A link or URL to the original taxonomy is included in all such copies and derivative works. However, this taxonomy itself may not be modified in any way, such as by removing the copyright notice or references to XBRL International or other organizations, except as required to translate it into languages other than English. Members of XBRL International and the taxonomy owners agree to grant certain licenses under the XBRL International Intellectual Property Policy (www.xbrl.org/legal). The name and trademarks of XBRL International may NOT be used in advertising or publicity pertaining to this document or its contents without specific, written prior permission. Title to copyright in this document will at all times remain with copyright holders. By using and/or copying this taxonomy, you (the licensee) agree that you have read, understood, and will comply with the terms and conditions set out in this document and in the Copyright, Intellectual Property and Trademarks documents on www.xbrl.org/legal This taxonomy and its associated files are provided on an "AS IS" basis and XBRL INTERNATIONAL AND THE OWNERS OF THE TAXONOMY DISCLAIM ALL WARRANTIES, EXPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO ANY WARRANTY THAT THE USE OF THE INFORMATION HEREIN WILL NOT INFRINGE ANY RIGHTS OR ANY IMPLIED WARRANTIES OF MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE. Recipients of this taxonomy are invited to submit, with their comments, notification of any relevant patent rights and copyrights of which they are aware and to provide supporting documentation. The attention of users of this taxonomy is directed to the possibility that its use may require use of an invention covered by patent rights. XBRL International and the owners of the taxonomy shall not be responsible for identifying patents for which a license may be required by this taxonomy, or for conducting legal inquiries into the legal validity or scope of those patents that are brought to its attention. This taxonomy is prospective and advisory only. Prospective users are responsible for protecting themselves against liability for infringement of patents. XBRL International and the owners of this taxonomy takes no position regarding the validity or scope of any intellectual property or other rights that might be claimed to pertain to the implementation or use of the technology defined by implied by the taxonomy or the extent to which any license under such rights might or might not be available; neither do they represent that they has made any effort to identify any such rights. Members of XBRL International agree to grant certain licenses under the XBRL International Intellectual Property Policy (www.xbrl.org/legal). Warranty ALL PARTIES ACKNOWLEDGE THAT ALL INFORMATION PROVIDED AS PART OF THIS TAXONOMY OR ITS ASSOCIATED FILES IS PROVIDED "AS IS" WITH NO WARRANTIES WHATSOEVER, WHETHER EXPRESS, IMPLIED, STATUTORY, OR OTHERWISE, AND THE PARTIES EXPRESSLY DISCLAIM ANY WARRANTY OF MERCHANTABILITY, FITNESS FOR ANY PARTICULAR PURPOSE, NONINFRINGEMENT, OR TITLE, OR ANY WARRANTY OTHERWISE ARISING OUT OF ANY PROPOSAL, RECOMMENDATION, OR SAMPLE; OR ANY WARRANTY THAT THE USE OF THE CONTENTS OF THE TAXONOMY OR ITS ASSOCIATED FILES WILL NOT INFRINGE ANY THIRD PARTY PATENTS, COPYRIGHTS, TRADEMARKS OR OTHER RIGHTS. Limitation of Liability IN NO EVENT WILL XBRL INTERNATIONAL OR THE OWNERS OR AUTHORS OF THE TAXONOMY BE LIABLE TO ANY USER OR ANY THIRD PARTY FOR THE COST OF PROCURING SUBSTITUTE GOODS OR SERVICES, LOST PROFITS, LOSS OF USE, LOSS OF DATA OR ANY DIRECT, INDIRECT, CONSEQUENTIAL, INCIDENTAL, PUNITIVE OR SPECIAL DAMAGES, WHETHER UNDER CONTRACT, TORT, WARRANTY OR OTHERWISE, ARISING IN ANY WAY OUT OF THE USE OF THIS TAXONOMY OR ITS ASSOCIATED FILES, OR THE PERFORMANCE OR IMPLEMENTATION OF THE CONTENTS THEREOF OF ANY TYPE WHATSOEVER, WHETHER OR NOT SUCH PARTY HAD ADVANCE NOTICE OF THE POSSIBILITY OF SUCH DAMAGES.
Disclaimer	This XBRL Canada acknowledged taxonomy and all related documentation (the "taxonomy") is made available as a public service only and on an "as is" basis only, and XBRL Canada and each of its members to the fullest extent permitted by law make no, and expressly disclaim all, representations, warranties and conditions, whether express or implied, regarding same, including without limitation regarding merchantability, non-infringement of third parties' rights, and fitness for particular purpose, and regarding the accuracy, reliability, or completeness of the taxonomy or results using same. For greater certainty, XBRL Canada and each of its members accept no liability for use of or reliance on the taxonomy, including without limitation, liability resulting from any claims for damages, whether direct, indirect, consequential, special, incidental or exemplary, howsoever caused, even if XBRL Canada or any of its members are advised of the possibility of such damages or such damages are foreseeable. By using the taxonomy, each user accepts sole responsibility and liability for their use of or reliance on, and the use of or reliance on by third parties, on the taxonomy. Neither XBRL Canada nor any of its members guarantee that they will correct errors in the taxonomy.

Acknowledgements

Editor of this document
Gerald Trites, XBRL Canada

Principal editors of the taxonomy (listed alphabetically)
Eric E. Cohen, CPA, PricewaterhouseCoopers LLP
Grace Lang, CA, Canadian Institute of Chartered Accountants
Chantal Rassart, Deloitte Touche
Gerald Trites, XBRL Canada

Taxonomy builder software and help provided
Fujitsu Taxonomy Editor and Instance Developer

Taxonomy validation tools and help provided
Fujitsu Taxonomy Editor and Instance Developer
Semansys Taxonomy Viewer
DecisionSoft True North
XMLSPY

Abstract

This taxonomy provides accounting terms that are used in the Notes to the Financial Statements prepared according to Canadian Generally Accepted Accounting Principles (GAAP). The CA-GAAP-Notes Taxonomy has been prepared by the XBRL CA Domain Working Group, with help from other contributors.

This taxonomy is compliant with the XBRL Specification Version 2.1. (http://www.xbrl.org/SpecRecommendations/). This taxonomy is to be used in conjunction with other taxonomies to create XBRL instance documents compliant with Canadian GAAP dealing with notes to financial statements.

This document assumes a general understanding of accounting and XBRL. Anyone desiring additional information relating to XBRL should consult the XBRL Canada website (http://www.xbrl.ca) and the XBRL International website (http://www.xbrl.org).

Table of Contents

Taxonomy summary
Purpose and Scope.
Owner(s)
Date of the taxonomy.
Status.
Approval Level
Specification version.
Contacts.
Comments.
Namespace.
Namespace prefix.
Physical location of taxonomy files.
Summary document
Zip files.
Physical location of copy of taxonomy files on www.xbrl.ca.
Physical location of copy of Summary document on www.xbrl.ca.
Physical location of copy of Zip files on www.xbrl.ca.
References to other taxonomies.
Copyright and Licence.
Warranty.
Limitation of Liability.
Disclaimer

Acknowledgements
  Editor of this document
  Principal editors of the taxonomy (listed alphabetically)
  Taxonomy builder software and help provided.
  Taxonomy validation tools and help provided.

Abstract
Table of Contents
Authority.
XBRL Specification version.
Status
Terminology.
Overview.
Objectives
Commonality with US GAAP Taxonomy.
History.
Namespace and location.
Language.
Errata.
Intellectual Property.
Copyright

Authority

This taxonomy was prepared by XBRL Canada on behalf of the CICA and the Canadian Accounting Standards Board (AcSB). It is not the intent of this taxonomy to create an accounting standard, but to record the semantics for the Canadian standard (GAAP) in XBRL as applied to Notes to the Financial Statements. However, there has been no examination of the taxonomy by either of the above organizations nor has such an examination been requested and approval or publishing of this taxonomy by XBRL Canada does not indicate or imply any declaration or guarantee of comprehensiveness by XBRL Canada nor any guarantee by the CICA, the Canadian Accounting Standards Board or any of the members of XBRL Canada. (See Disclaimer in documentation summary.)

XBRL Specification version

This taxonomy has been created to be compliant with XBRL Specification Version 2.1. This taxonomy has been made compliant with FRTA (Financial Reporting Taxonomy Architecture).

Status

This taxonomy has been Acknowledged by the Canadian Steering Committee on 2007-10-25 after extensive work by the XBRL Canada's Domain Workgroup. It was acknowledged by the XBRL International Inc. on 2007-12-03. This taxonomy will be used primarily in conjunction with the Canadian Taxonomy for Primary Financial Statements (PFS) acknowledged by XBRL International on 2006-01-19. While this is an acknowledged taxonomy, any errata reported will be corrected, comments addressed and any important gaps filled. The authoritative references are primarily to the CICA handbook.

Terminology

The terminology used in this document frequently overlaps with terminology from other disciplines. The following definitions are provided to help explain the use of basic XBRL terms:

Taxonomy	An XBRL Taxonomy typically consists of an XML Schema-compliant .xsd file that contains XBRL elements (XML elements that are defined by XBRL-specific attributes) and its connected linkbases (.xml files).
Schema	A schema is a map of the logical data structure of information.
Element	An XBRL element is the XBRL name of a "fact" or piece of information described in an XBRL taxonomy.
Linkbase	A linkbase provides additional information about XBRL elements, in particular, relationships between them. Linkbases used by XBRL are compliant with the World Wide Web Consortium's (W3C) XML Linking Language (XLink) Recommendation.
Instance document	An instance document is an XML file that includes at least one XBRL element.
DTS (Discoverable Taxonomy Set)	A DTS consists of several XBRL taxonomies (consisting of schemas and/or linkbases - .xsd and .xml files), which together enable an organization to create a financial or other business report. It is likely that any extensive financial or other business report will use a DTS or combination of taxonomies rather than a single taxonomy alone.
Extension Taxonomy	An extension taxonomy is one that extends an XBRL taxonomy by adding new schemas containing elements or linkbases containing additional information about the XBRL elements.

Overview

This taxonomy should be used by those who prepare Notes to the Financial Statements according to Canadian Generally Accepted Accounting Principles (GAAP).

Objectives

The goal of XBRL Canada is to develop a set of taxonomies to enable organisations to create a comprehensive set of XBRL financial reports in Canada. This will include the ability to create financial statements reports according to Canadian GAAP. The current workplan is to:

Create taxonomy tools for convergence with IFRS by 2011-01-01 for Financial Statements (including Notes)
Create a taxonomy for Management's Discussion and Analysis (MD&A)

The goal in developing the PFS taxonomy, published here, is to build a taxonomy that captures the most commonly used elements in Notes to the Financial Statements. This is not meant to be a comprehensive set of elements.

With the publication of this taxonomy, XBRL Canada aims to support efforts of the Canadian financial community to report using XBRL. As more organisations report in XBRL, the demand for XBRL reports will expand, more XBRL software will be built, and more financial software will become XBRL-compliant. Preparing documents using this taxonomy will facilitate the understanding, exchange and transparency of financial statements.

History

Upon the recommendation of the Canadian Domain/Taxonomy workgroup, the Canadian Steering Committee agreed to publish this taxonomy as an XBRL Canada Public Working Draft on July 10, 2007. After a Public Working Draft period, revisions were made to the taxonomy. Upon the recommendation of the Canadian Domain/Taxonomy workgroup, it was approved by the Canadian Steering Committee on October 25, 2007. On November 9, 2007, after passing the validation tests set by the Specification workgroup, this taxonomy was granted Acknowledged status by XBRL International. This taxonomy was compliant with specification 2.1 and the label linkbase included both English and French labels and documentation. The original taxonomy was sent to the Canadian Steering Committee by the Domain workgroup on July 10, 2007, was acknowledged by the CSC on October 25, 2007. and acknowledged by XBRL International Inc on November 9, 2007.

Namespace and location

This taxonomy is using the namespace, http://www.xbrl.org/ca/fr/gaap/notes/ca-gaap-notes-2007-10-31 and ca-gaap-notes as the recommended namespace prefix. The authoritative copy of this taxonomy is located on the XBRL International website at http://www.xbrl.org/ca/fr/gaap/notes/2007-10-31/ca-gaap-notes-2007-10-31.xsd. An exact copy is available on XBRL Canada's website at http://www.xbrl.ca/fr/gaap/notes/2007-10-31/ca-gaap-notes-2007-10-31.xsd.

Language

This Canadian taxonomy has labels and annotations in both of Canada's official languages, in English and in French.

Errata

Errata in the taxonomy will be published as and when necessary. Corrections will be made to the spec 2.1 version of this taxonomy to be Approved.

Intellectual Property

This taxonomy and documentation regarding it and any translations of it may be copied and furnished to others, and derivative works that comment on or otherwise explain it or assist in its implementation may be prepared, copied, published and distributed, in whole or in part, without restriction of any kind, provided that the above copyright notice and this paragraph are included on all such copies and derivative works. However, this document itself may not be modified in any way, such as by removing the copyright notice or references to XBRL International or XBRL organizations, except as required to translate it into languages other than English. Members of XBRL International agree to grant certain licenses under the XBRL International Intellectual Property Policy (http://www.xbrl.org/Legal2/XBRL-IP-Policy-2007-02-20.pdf ).

This document and the information contained herein is provided on an "AS IS" basis and XBRL INTERNATIONAL DISCLAIMS ALL WARRANTIES, EXPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO ANY WARRANTY THAT THE USE OF THE INFORMATION HEREIN WILL NOT INFRINGE ANY RIGHTS OR ANY IMPLIED WARRANTIES OF MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE.

The attention of users of this document is directed to the possibility that compliance with or adoption of XBRL International specifications may require use of an invention covered by patent rights. XBRL International shall not be responsible for identifying patents for which a license may be required by any XBRL International specification, or for conducting legal inquiries into the legal validity or scope of those patents that are brought to its attention. XBRL International specifications are prospective and advisory only. Prospective users are responsible for protecting themselves against liability for infringement of patents. XBRL International takes no position regarding the validity or scope of any intellectual property or other rights that might be claimed to pertain to the implementation or use of the technology described in this document or the extent to which any license under such rights might or might not be available; neither does it represent that it has made any effort to identify any such rights. Members of XBRL International agree to grant certain licenses under the XBRL International Intellectual Property Policy (http://www.xbrl.org/Legal2/XBRL-IP-Policy-2007-02-20.pdf ).