{
 "name": "Canada - Chart of Accounts for english-speaking provinces", 
 "root": {
  "children": [
   {
    "children": [
     {
      "children": [
       {
        "name": "International Sales", 
        "report_type": "Profit and Loss"
       }, 
       {
        "name": "Inside Sales", 
        "report_type": "Profit and Loss"
       }, 
       {
        "name": "Non-Harmonized Provinces Sales", 
        "report_type": "Profit and Loss"
       }, 
       {
        "name": "OTHER OPERATING INCOMES"
       }, 
       {
        "name": "Harmonized Provinces Sales", 
        "report_type": "Profit and Loss"
       }
      ], 
      "name": "OPERATING INCOMES"
     }, 
     {
      "children": [
       {
        "name": "OTHER NON-OPERATING INCOMES"
       }, 
       {
        "name": "INTERESTS"
       }
      ], 
      "name": "NON-OPERATING INCOMES"
     }
    ], 
    "name": "INCOMES"
   }, 
   {
    "children": [
     {
      "children": [
       {
        "name": "TREASURY OR TREASURY EQUIVALENTS"
       }, 
       {
        "children": [
         {
          "children": [
           {
            "account_type": "Receivable", 
            "name": "HST receivable - 13%", 
            "report_type": "Balance Sheet"
           }, 
           {
            "account_type": "Receivable", 
            "name": "HST receivable - 15%", 
            "report_type": "Balance Sheet"
           }, 
           {
            "account_type": "Receivable", 
            "name": "HST receivable - 14%", 
            "report_type": "Balance Sheet"
           }
          ], 
          "name": "HST receivable"
         }, 
         {
          "account_type": "Receivable", 
          "name": "PST/QST receivable", 
          "report_type": "Balance Sheet"
         }, 
         {
          "account_type": "Receivable", 
          "name": "GST receivable", 
          "report_type": "Balance Sheet"
         }
        ], 
        "name": "TAXES RECEIVABLES"
       }, 
       {
        "name": "INVESTMENTS HELD FOR TRADING"
       }, 
       {
        "name": "CERTIFICATES OF DEPOSITS"
       }, 
       {
        "children": [
         {
          "name": "Stock In Hand", 
          "report_type": "Balance Sheet"
         }, 
         {
          "name": "Stock Delivered But Not Billed", 
          "report_type": "Balance Sheet"
         }
        ], 
        "name": "STOCKS"
       }, 
       {
        "name": "CASH"
       }, 
       {
        "name": "PREPAID EXPENSES"
       }, 
       {
        "children": [
         {
          "account_type": "Receivable", 
          "name": "Customers Account", 
          "report_type": "Balance Sheet"
         }, 
         {
          "name": "ALLOWANCE FOR DOUBTFUL ACCOUNTS"
         }
        ], 
        "name": "ACCOUNTS RECEIVABLES"
       }
      ], 
      "name": "CURRENT ASSETS"
     }, 
     {
      "children": [
       {
        "children": [
         {
          "name": "ACCUMULATED DEPRECIATIONS"
         }
        ], 
        "name": "TANGIBLE ASSETS"
       }, 
       {
        "name": "INVESTMENTS AVAILABLE FOR SALE"
       }, 
       {
        "children": [
         {
          "name": "PATENTS, TRADEMARKS AND COPYRIGHTS"
         }
        ], 
        "name": "INTANGIBLE ASSETS"
       }
      ], 
      "name": "NON-CURRENT ASSETS"
     }
    ], 
    "name": "ASSETS"
   }, 
   {
    "children": [
     {
      "children": [
       {
        "name": "OTHER OPERATING EXPENSES"
       }, 
       {
        "name": "RESEARCH AND DEVELOPMENT EXPENSES"
       }, 
       {
        "children": [
         {
          "name": "International Purchases", 
          "report_type": "Profit and Loss"
         }, 
         {
          "name": "Purchases in non-harmonized provinces", 
          "report_type": "Profit and Loss"
         }, 
         {
          "name": "Purchases in harmonized provinces", 
          "report_type": "Profit and Loss"
         }, 
         {
          "name": "Inside Purchases", 
          "report_type": "Profit and Loss"
         }
        ], 
        "name": "COST OF GOODS SOLD"
       }, 
       {
        "name": "SALES EXPENSES"
       }, 
       {
        "name": "GENERAL EXPENSES"
       }, 
       {
        "children": [
         {
          "name": "Parental Insurance", 
          "report_type": "Profit and Loss"
         }, 
         {
          "name": "Holidays", 
          "report_type": "Profit and Loss"
         }, 
         {
          "name": "Labour Health and Safety", 
          "report_type": "Profit and Loss"
         }, 
         {
          "name": "Employment Insurance", 
          "report_type": "Profit and Loss"
         }, 
         {
          "name": "Federal Income Tax", 
          "report_type": "Profit and Loss"
         }, 
         {
          "name": "Salaries, wages and commissions", 
          "report_type": "Profit and Loss"
         }, 
         {
          "name": "Annuities", 
          "report_type": "Profit and Loss"
         }, 
         {
          "name": "Provincial Income Tax", 
          "report_type": "Profit and Loss"
         }, 
         {
          "name": "Labour Standards", 
          "report_type": "Profit and Loss"
         }, 
         {
          "name": "Health Services Fund", 
          "report_type": "Profit and Loss"
         }
        ], 
        "name": "LABOUR EXPENSES"
       }
      ], 
      "name": "OPERATING EXPENSES"
     }, 
     {
      "children": [
       {
        "name": "INTERESTS EXPENSES"
       }, 
       {
        "name": "OTHER NON-OPERATING EXPENSES"
       }
      ], 
      "name": "NON-OPERATING EXPENSES"
     }
    ], 
    "name": "EXPENSES"
   }, 
   {
    "children": [
     {
      "children": [
       {
        "children": [
         {
          "children": [
           {
            "children": [
             {
              "name": "Annuities - Employees Contribution", 
              "report_type": "Balance Sheet"
             }, 
             {
              "name": "Annuities - Employer Contribution", 
              "report_type": "Balance Sheet"
             }
            ], 
            "name": "ANNUITIES TO PAY"
           }, 
           {
            "name": "Health Services Fund to pay", 
            "report_type": "Balance Sheet"
           }, 
           {
            "name": "Labour Health and Safety to pay", 
            "report_type": "Balance Sheet"
           }, 
           {
            "name": "Provincial Income Tax", 
            "report_type": "Balance Sheet"
           }, 
           {
            "name": "Labour Standards to pay", 
            "report_type": "Balance Sheet"
           }, 
           {
            "children": [
             {
              "name": "PAP - Employer Contribution", 
              "report_type": "Balance Sheet"
             }, 
             {
              "name": "PAP - Employee Contribution", 
              "report_type": "Balance Sheet"
             }
            ], 
            "name": "PARENTAL INSURANCE PLAN TO PAY"
           }
          ], 
          "name": "PROVINCIAL REVENU AGENCY"
         }, 
         {
          "children": [
           {
            "children": [
             {
              "name": "EI - Employees Contribution", 
              "report_type": "Balance Sheet"
             }, 
             {
              "name": "EI - Employer Contribution", 
              "report_type": "Balance Sheet"
             }
            ], 
            "name": "EMPLOYMENT INSURANCE TO PAY"
           }, 
           {
            "name": "Federal Income Tax", 
            "report_type": "Balance Sheet"
           }
          ], 
          "name": "CANADIAN REVENU AGENCY"
         }
        ], 
        "name": "LABOUR TAXES TO PAY"
       }, 
       {
        "name": "STOCK LIABILITIES"
       }, 
       {
        "name": "OTHER ACCOUNTS PAYABLES"
       }, 
       {
        "children": [
         {
          "account_type": "Payable", 
          "name": "Suppliers Account", 
          "report_type": "Balance Sheet"
         }
        ], 
        "name": "ACCOUNTS PAYABLES"
       }, 
       {
        "children": [
         {
          "account_type": "Payable", 
          "name": "GST to pay", 
          "report_type": "Balance Sheet"
         }, 
         {
          "children": [
           {
            "account_type": "Payable", 
            "name": "HST to pay - 14%", 
            "report_type": "Balance Sheet"
           }, 
           {
            "account_type": "Payable", 
            "name": "HST to pay - 13%", 
            "report_type": "Balance Sheet"
           }, 
           {
            "account_type": "Payable", 
            "name": "HST to pay - 15%", 
            "report_type": "Balance Sheet"
           }
          ], 
          "name": "HST to pay"
         }, 
         {
          "account_type": "Payable", 
          "name": "PST/QST to pay", 
          "report_type": "Balance Sheet"
         }
        ], 
        "name": "TAXES PAYABLES"
       }, 
       {
        "name": "CURRENT FINANCIAL DEBTS"
       }, 
       {
        "children": [
         {
          "name": "Stock Received But Not Billed", 
          "report_type": "Balance Sheet"
         }
        ], 
        "name": "LIABILITIES ASSETS HELD FOR TRANSFER"
       }
      ], 
      "name": "CURRENT LIABILITIES"
     }, 
     {
      "children": [
       {
        "name": "NON-CURRENT FINANCIAL DEBTS"
       }, 
       {
        "name": "OTHER NON-CURRENT LIABILITIES"
       }, 
       {
        "name": "PROVISIONS FOR PENSIONS AND OTHER POST-EMPLOYMENT ADVANTAGES"
       }, 
       {
        "name": "DEFERRED TAXES"
       }
      ], 
      "name": "NON-CURRENT LIABILITIES"
     }
    ], 
    "name": "LIABILITIES"
   }, 
   {
    "children": [
     {
      "name": "DIVIDENDS"
     }, 
     {
      "name": "TRANSLATION ADJUSTMENTS"
     }, 
     {
      "name": "RETAINED EARNINGS"
     }, 
     {
      "name": "SHARE CAPITAL"
     }, 
     {
      "name": "PREMIUMS"
     }, 
     {
      "name": "CONTRIBUTED SURPLUS"
     }
    ], 
    "name": "EQUITY"
   }
  ], 
  "name": "Account Chart CA EN"
 }
}