Financial statements, March 31, 2014

7.12. Notes to financial statements: Related party transactions

The Canadian Grain Commission is related in terms of common ownership to all Government of Canada departments, agencies and Crown corporations. The Canadian Grain Commission enters into transactions with these entities at arm’s length in the normal course of business and on normal trade terms.

Services provided by other government departments

During the year, the Canadian Grain Commission paid rent and certain professional services to other government departments or agencies. Employer's health insurance plan contributions and employee benefit plans were also provided by and paid to other government departments. Significant services have been recognized in the CGC statement of operations as follows:

Services provided by other government departments (in thousands of dollars), 2014 and 2013
  2014 $ 2013 $
Employer's contribution to employee benefit plans 11,654 13,035
Rent 4,758 4,522
Professional and special services
Audit and accounting services 137 138
Consulting services 164 192
Legal services 402 503
Translation services 287 406
Other 148 232
Total 17,550 19,028

Included in accounts receivable, accounts payable, and salaries payable at year end are the following amounts with related parties (in thousands of dollars), 2014 and 2013
  2014 $ 2013 $
Accounts receivable 1,251 59
Accounts payable 601 1,069
Employer’s contribution to employee benefit plans payable 1,083 1,317