Canadian Financial Reporting PFS Taxonomy

Canadian Financial Reporting

Primary Financial Statements (PFS) Taxonomy

According to Canadian GAAP

Purpose and Scope	This taxonomy provides accounting terms that are used in general purpose 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	2007-01-19
Status	XBRL Canada Acknowledged on 2007-01-19, issued in accordance with XBRL Canada Internal Approval Process. XBRL International Acknowledged on 2007-?-?, issued in accordance with XBRL International Taxonomy Recognition Process. This taxonomy is an update of the previously acknowledged Canadian PFS Taxonomy of 2004-11-20 to incorporate changes in accounting standards in the intervening period and to improve documentation.
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 2007-01-08 and sent it to the Canadian Steering Committee (CSC). The CSC acknowledged it on 2007-01-19 and sent it to the XBRL International Inc for International acknowledgement. XBRL International acknowledged it on 2007-01-24.
Namespace	http://www.xbrl.org/ca/fr/gaap/pfs/2007-01-19
Namespace prefix	ca-gaap-pfs
Physical location of taxonomy files	http://www.xbrl.org/ca/fr/gaap/pfs/2007-01-19/ca-gaap-pfs-2007-01-19.xsd (Schema) http://www.xbrl.org/ca/fr/gaap/pfs/2007-01-19/ca-gaap-pfs-2007-01-19-reference.xml (Reference linkbase) http://www.xbrl.org/ca/fr/gaap/pfs/2007-01-19/ca-gaap-pfs-2007-01-19-label.xml (Label linkbase) http://www.xbrl.org/ca/fr/gaap/pfs/2007-01-19/ca-gaap-pfs-2007-01-19-presentation.xml (Presentation linkbase) http://www.xbrl.org/ca/fr/gaap/pfs/2007-01-19/ca-gaap-pfs-2007-01-19-calculation.xml (Calculation linkbase) http://www.xbrl.org/ca/fr/gaap/pfs/2007-01-19/ca-gaap-pfs-2007-01-19-definition.xml (Definition linkbase)
Summary document	http://www.xbrl.org/ca/fr/gaap/pfs/2007-01-19/ca-gaap-pfs-2007-01-19.pdf (Adobe Acrobat PDF format)
Zip files	http://www.xbrl.org/ca/fr/gaap/pfs/2007-01-19/ca-gaap-pfs-2007-01-19.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 will also be available on the XBRL Canada website at www.xbrl.ca. http://www.xbrl.ca/fr/gaap/pfs/2007-01-19/ca-gaap-pfs-2007-01-19.xsd (Schema) http://www.xbrl.ca/fr/gaap/pfs/2007-01-19/ca-gaap-pfs-2007-01-19-reference.xml (Reference linkbase) http://www.xbrl.ca/fr/gaap/pfs/2007-01-19/ca-gaap-pfs-2007-01-19-label.xml (Label linkbase) http://www.xbrl.ca/fr/gaap/pfs/2007-01-19/ca-gaap-pfs-2007-01-19-presentation.xml (Presentation linkbase) http://www.xbrl.ca/fr/gaap/pfs/2007-01-19/ca-gaap-pfs-2007-01-19-calculation.xml (Calculation linkbase) http://www.xbrl.ca/fr/gaap/pfs/2007-01-19/ca-gaap-pfs-2007-01-19-definition.xml (Definition linkbase)
Physical location of copy of Summary document on www.xbrl.ca	A copy of the summary document files will also be available on the XBRL Canada website at www.xbrl.ca. http://www.xbrl.ca/fr/gaap/pfs/2007-01-19/ca-gaap-pfs-2007-01-19.pdf (Adode Acrobat PDF format)
Physical location of copy of Zip file on www.xbrl.ca	A copy of a zip file containing the taxonomy and documentation will also be available on the XBRL Canada website at www.xbrl.ca. http://www.xbrl.ca/fr/gaap/pfs/2007-01-19/ca-gaap-pfs-2007-01-19.zip (zip file)
References to other taxonomies	None.
Copyright and Licence	Copyright © 2007-01-19, XBRL Canada Copyright © [Date of acknowledgement], 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

Hugh Wallis, Standard Dimensions

Andrew Webber, World Wide Webbers Incorporated

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

UBmatrix validator

Abstract

This taxonomy provides accounting terms that are used in the Primary Financial Statements (PFS) prepared according to Canadian Generally Accepted Accounting Principles (GAAP). This taxonomy is an update of the taxonomy acknowledged in 2004-11-20, which was initially developed from the US GAAP CI taxonomy and uses common element names. The CA-GAAP-PFS Taxonomy has been prepared by the XBRL CA Domain Working Group, with help from other contributors, including other members of XBRL International and XBRL US.

This taxonomy is compliant with the XBRL Specification Version 2.1. (http://www.xbrl.org/resourcecenter/). This taxonomy is to be used in conjunction with other taxonomies to create XBRL instance documents compliant with Canadian GAAP dealing with financial reporting data. Specifically, the CA-GAAP-PFS taxonomy presents the basic concepts used in the Balance Sheet, the Statement of Changes in Equity, the Income Statement, the Statement of Comprehensive Income and the Statement of Cash Flows.

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

Purpose and Scope. 1

Owner(s). 1

Date of the taxonomy. 1

Status. 1

Approval Level 1

Specification version. 1

Contacts. 1

Comments. 1

Namespace. 1

Namespace prefix. 1

Physical location of taxonomy files. 1

Summary document. 2

Zip files. 2

Physical location of copy of taxonomy files on www.xbrl.ca. 2

Physical location of copy of Summary document on www.xbrl.ca. 2

Physical location of copy of Zip file on www.xbrl.ca. 2

References to other taxonomies. 2

Copyright and Licence. 3

Warranty. 4

Limitation of Liability. 4

Disclaimer. 4

Acknowledgements. 5

Editor of this document. 5

Principal editors of the taxonomy (listed alphabetically). 5

Taxonomy builder software and help provided. 5

Taxonomy validation tools and help provided. 5

Abstract 6

Table of Contents. 6

Authority. 8

XBRL Specification version. 8

Commonality with US GAAP Taxonomy. 9

History. 10

Namespace and location. 10

Language. 10

Errata. 10

Intellectual Property. 10

Copyright 11

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. 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 2007-01-19 after extensive work by the XBRL Canada’s Domain Workgroup. It was acknowledged by the XBRL International Inc. on 2007-01-24. This taxonomy will be used primarily in conjunction with other taxonomies under development and to be developed, the Canadian Notes taxonomy and the Canadian MD&A (Management’s Discussion and Analysis) taxonomy. 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 Primary 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:

Update the Primary Financial Statements (PFS) taxonomy according to Canadian GAAP. Primary Financial Statements consist of the Balance Sheet, Statement of Changes in Equity, Income Statement and Statement of Cash Flows.
Create a taxonomy for Notes to the Financial Statements according to Canadian GAAP
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 Primary 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.

Commonality with US GAAP Taxonomy

This taxonomy was originally based on the US GAAP CI taxonomy. It uses many common element names. Common element names are used when the Canadian and US concepts were deemed to be substantially the same by Canadian domain experts. Notwithstanding the above, use of the same element name does not imply any assertion, declaration or guarantee that the concepts are the same. At times, Canadian labels (names of XBRL elements as used by people) differ from those in the US. This should not be taken to indicate that the accounting concepts are different. In cases when the Canadian taxonomy uses concepts that are not the same as those used in the US, the XBRL naming convention was used to create the element names.

History

The first Internal Working Draft was issued on August 27, 2003. After substantial improvements to the taxonomy, the Domain/Taxonomy workgroup of XBRL Canada requested the Canadian Steering Committee to issue a second Internal Working Draft. At its meeting of October 22, 2003, the Canadian Steering Committee concurred and a Second Internal Working Draft was issued on October 27, 2003. Upon the recommendation of the Canadian Domain/Taxonomy workgroup, the Canadian Steering Committee agreed to publish this as an XBRL Canada Public Working Draft on December 4, 2003. After an extensive 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 February 18, 2004. On March 17, 2004, after passing the validation tests set by the Specification workgroup, this PFS taxonomy was granted Acknowledged status by XBRL International. This taxonomy was converted to be compliant with specification 2.1, errors were addressed and the label linkbase was expanded to include both English and French labels and documentation. The original taxonomy was sent to the the Canadian Steering Committee by the Domain workgroup on November 23, 2004, was acknowledged by the CSC on November 25, 2004 and acknowledged by XBRL International Inc on November 29, 2004.

Namespace and location

This taxonomy is using the namespace, http://www.xbrl.org/ca/fr/gaap/pfs/ca-gaap-pfs-2007-01-19 and ca-gaap-pfs 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/pfs/2007-01-19/ca-gaap-pfs-2007-01-19.xsd. An exact copy is available on XBRL Canada’s website at http://www.xbrl.ca/fr/gaap/pfs/2007-01-19/ca-gaap-pfs-2007-01-19.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-2003-04-25.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-2003-04-25.pdf).