Warranty

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Warranty

  1. 1. Canadian Financial Reporting Primary Financial Statements (PFS) Taxonomy According to Canadian GAAP This taxonomy provides accounting terms that are used in general purpose financial statements that are prepared in accordance with Canadian Generally Accepted Accounting Purpose and Scope 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 2004-11-20 taxonomy XBRL Canada Acknowledged on 2004-11-25, issued in accordance with XBRL Canada Internal Approval Process. XBRL International Acknowledged on 2004-11-29, issued in Status accordance with XBRL International Taxonomy Recognition Process. Public Working Draft for future approval. Approval Level XBRL International Acknowledged Specification XBRL Specification Version 2.1, dated 2003-12-31 plus errata version corrections dated 2004-04-29 George Farkas (gfarkas@xbisoftware.com) Contacts Hugh Wallis (hugh@standarddimensions.ca) The Canadian Domain workgroup gave its ok to this taxonomy 2004-11-23 and sent it to the Canadian Steering Committee Comments (CSC). The CSC acknowledged it on 2004-11-25. and sent it to the XBRL International Inc for International acknowledgement. XBRL International acknowledged it on 2004-11-29. Namespace http://www.xbrl.org/ca/fr/gaap/pfs/2004-11-20 Namespace prefix ca-gaap-pfs HREF="http://www.xbrl.org/legal/copyright-documents-2000-03-31.html" MACROBUTTON HtmlResAnchor Copyright © 2004 XBRL Canada ® All Rights Reserved. XBRL International liability, HREF="http://www.xbrl.org/legal/trademark- license-2000-03-31.html" MACROBUTTON HtmlResAnchor trademark, HREF="http://www.xbrl.org/legal/copyright-documents-2000-03-31.html" MACROBUTTON HtmlResAnchor document use and HREF="http://www.xbrl.org/legal/copyright-software-2000-03-31.html" MACROBUTTON HtmlResAnchor software licensing rules apply
  2. 2. XBRL Canada Domain Working Group – Canadian PFS Taxonomy 2 http://www.xbrl.org/ca/fr/gaap/pfs/2004-11-20/ca-gaap- pfs-2004-11-20.xsd (Schema) http://www.xbrl.org/ca/fr/gaap/pfs/2004-11-20/ca-gaap- pfs-2004-11-20-reference.xml (Reference linkbase) http://www.xbrl.org/ca/fr/gaap/pfs/2004-11-20/ca-gaap- Physical location of pfs-2004-11-20-label.xml (Label linkbase) taxonomy files http://www.xbrl.org/ca/fr/gaap/pfs/2004-11-20/ca-gaap- pfs-2004-11-20-presentation.xml (Presentation linkbase) http://www.xbrl.org/ca/fr/gaap/pfs/2004-11-20/ca-gaap- pfs-2004-11-20-calculation.xml (Calculation linkbase) http://www.xbrl.org/ca/fr/gaap/pfs/2004-11-20/ca-gaap- pfs-2004-11-20-definition.xml (Definition linkbase) http://www.xbrl.org/ca/fr/gaap/pfs/2004-11-20/ca-gaap- pfs-2004-11-20.doc (Word format) Summary http://www.xbrl.org/ca/fr/gaap/pfs/2004-11-20/ca-gaap- document pfs-2004-11-20.pdf (Adobe Acrobat PDF format) http://www.xbrl.org/ca/fr/gaap/pfs/2004-11-20/ca-gaap- pfs-2004-11-20.htm (HTML format) http://www.xbrl.org/ca/fr/gaap/pfs/2004-11-20/SampleInstance Instance document .xbrl (sample instance) http://www.xbrl.org/ca/fr/gaap/pfs/2004-11-20/ca-gaap- pfs-2004-11-20.zip (zip file containing taxonomy and documentation only) http://www.xbrl.org/ca/fr/gaap/pfs/2004-11-20/ca-gaap- Zip files pfs-2004-11-20-instance.zip (zip file containing the sample instance document) http://www.xbrl.org/ca/fr/gaap/pfs/2004-11-20/ca-gaap- pfs-2004-11-20-test.zip (zip file containing test files and validation reports) Excel file (using Presentation linkbase) Excel file (using Definition linkbase) Other taxonomy Excel file (using Calculation linkbase) documents Excel file (classification format) For ease of viewing, this Excel document shows the PFS taxonomy as a financial reporting classification with annotations and the levels derived from the presentation linkbase. HREF="http://www.xbrl.org/legal/copyright-documents-2000-03-31.html" MACROBUTTON HtmlResAnchor Copyright © 2004 XBRL Canada ® All Rights Reserved. XBRL International liability, HREF="http://www.xbrl.org/legal/trademark-license-2000-03-31.html" MACROBUTTON HtmlResAnchor trademark, HREF="http://www.xbrl.org/legal/copyright-documents-2000-03-31.html" MACROBUTTON HtmlResAnchor document use and HREF="http://www.xbrl.org/legal/copyright-software-2000-03-31.html" MACROBUTTON HtmlResAnchor software licensing rules apply
  3. 3. XBRL Canada Domain Working Group – Canadian PFS Taxonomy 3 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/2004-11-20/ca-gaap- pfs-2004-11-20.xsd (Schema) http://www.xbrl.ca/fr/gaap/pfs/2004-11-20/ca-gaap- pfs-2004-11-20-reference.xml (Reference linkbase) Physical location of http://www.xbrl.ca/fr/gaap/pfs/2004-11-20/ca-gaap- copy of taxonomy pfs-2004-11-20-label.xml (Label linkbase) files on www.xbrl.ca http://www.xbrl.ca/fr/gaap/pfs/2004-11-20/ca-gaap- pfs-2004-11-20-presentation.xml (Presentation linkbase) http://www.xbrl.ca/fr/gaap/pfs/2004-11-20/ca-gaap- pfs-2004-11-20-calculation.xml (Calculation linkbase) http://www.xbrl.ca/fr/gaap/pfs/2004-11-20/ca-gaap- pfs-2004-11-20-definition.xml (Definition linkbase) A copy of the summary document files will also be available on the XBRL Canada website at www.xbrl.ca. Physical location of http://www.xbrl.ca/fr/gaap/pfs/2004-11-20/ca-gaap- copy of Summary pfs-2004-11-20.htm (HTML format) document on http://www.xbrl.ca/fr/gaap/pfs/2004-11-20/ca-gaap- www.xbrl.ca pfs-2004-11-20.pdf (Adode Acrobat PDF format) http://www.xbrl.ca/fr/gaap/pfs/2004-11-20/ca-gaap- pfs-2004-11-20.doc (Word Doc format) Physical location of copy of Instance http://www.xbrl.ca/fr/gaap/pfs/2004-11-20/SampleInstance.xbrl document on (sample instance) www.xbrl.ca A copy of the zip files will also be available on the XBRL Canada website at www.xbrl.ca. http://www.xbrl.ca/fr/gaap/pfs/2004-11-20/ca-gaap- pfs-2004-11-20.zip (zip file containing taxonomy and Physical location of documentation only) copy of Zip files on http://www.xbrl.ca/fr/gaap/pfs/2004-11-20/ca-gaap- www.xbrl.ca pfs-2004-11-20-instance.zip ((zip file containing the sample instance document) http://www.xbrl.ca/fr/gaap/pfs/2004-11-20/ca-gaap- pfs-2004-11-20-test.zip (zip file containing test files and validation reports) HREF="http://www.xbrl.org/legal/copyright-documents-2000-03-31.html" MACROBUTTON HtmlResAnchor Copyright © 2004 XBRL Canada ® All Rights Reserved. XBRL International liability, HREF="http://www.xbrl.org/legal/trademark-license-2000-03-31.html" MACROBUTTON HtmlResAnchor trademark, HREF="http://www.xbrl.org/legal/copyright-documents-2000-03-31.html" MACROBUTTON HtmlResAnchor document use and HREF="http://www.xbrl.org/legal/copyright-software-2000-03-31.html" MACROBUTTON HtmlResAnchor software licensing rules apply
  4. 4. XBRL Canada Domain Working Group – Canadian PFS Taxonomy 4 A copy of the other taxomy document files will also be available on the XBRL Canada website at www.xbrl.ca. Excel file (using Presentation linkbase) Physical location of copy of Other Excel file (using Definition linkbase) taxonomy Excel file (using Calculation linkbase) documents on www.xbrl.ca Excel file (classification format) For ease of viewing, this Excel document shows the PFS taxonomy as a financial reporting classification with annotations and the levels derived from the presentation linkbase. This taxonomy does not currently reference any other XBRL taxonomies. It is intended to be used together with an entity or GCD (Global Common Document) taxonomy, and other Canadian taxonomies such as the Canadian Notes taxonomy, and the Canadian MD&A (Management’s Discussment and Analysis) taxonomies, which are also being produced by XBRL References to Canada’s domain group. It is also expected to be used with other taxonomies other Canadian government and industry extension taxonomies. It is a key part of the Canadian Financial Reporting (CAFR) Taxonomy Framework. Some of the work is based on the US GAAP Commercial and Industrial (CI) taxonomy and the element names of equivalent concepts are intended to be the same as in the US GAAP CI taxonomy, but it does not reference that taxonomy. Copyright and Copyright © 2004-11-20, XBRL Canada Licence 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 HREF="http://www.xbrl.org/legal/copyright-documents-2000-03-31.html" MACROBUTTON HtmlResAnchor Copyright © 2004 XBRL Canada ® All Rights Reserved. XBRL International liability, HREF="http://www.xbrl.org/legal/trademark-license-2000-03-31.html" MACROBUTTON HtmlResAnchor trademark, HREF="http://www.xbrl.org/legal/copyright-documents-2000-03-31.html" MACROBUTTON HtmlResAnchor document use and HREF="http://www.xbrl.org/legal/copyright-software-2000-03-31.html" MACROBUTTON HtmlResAnchor software licensing rules apply
  5. 5. XBRL Canada Domain Working Group – Canadian PFS Taxonomy 5 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 HREF="http://www.xbrl.org/legal/copyright-documents-2000-03-31.html" MACROBUTTON HtmlResAnchor Copyright © 2004 XBRL Canada ® All Rights Reserved. XBRL International liability, HREF="http://www.xbrl.org/legal/trademark-license-2000-03-31.html" MACROBUTTON HtmlResAnchor trademark, HREF="http://www.xbrl.org/legal/copyright-documents-2000-03-31.html" MACROBUTTON HtmlResAnchor document use and HREF="http://www.xbrl.org/legal/copyright-software-2000-03-31.html" MACROBUTTON HtmlResAnchor software licensing rules apply
  6. 6. XBRL Canada Domain Working Group – Canadian PFS Taxonomy 6 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 HREF="http://www.xbrl.org/legal/copyright-documents-2000-03-31.html" MACROBUTTON HtmlResAnchor Copyright © 2004 XBRL Canada ® All Rights Reserved. XBRL International liability, HREF="http://www.xbrl.org/legal/trademark-license-2000-03-31.html" MACROBUTTON HtmlResAnchor trademark, HREF="http://www.xbrl.org/legal/copyright-documents-2000-03-31.html" MACROBUTTON HtmlResAnchor document use and HREF="http://www.xbrl.org/legal/copyright-software-2000-03-31.html" MACROBUTTON HtmlResAnchor software licensing rules apply
  7. 7. XBRL Canada Domain Working Group – Canadian PFS Taxonomy 7 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 George Farkas, XBI Software Inc. Principal editors of the taxonomy (listed alphabetically) John Crysdale, Statistics Canada Neil Currie, CA, PricewaterhouseCoopers LLP George Farkas, XBI Software Inc Srini Giridhar, Fujitsu Consulting Inc. David Potter, Consultant David Rasmussen, CA, BDO Dunwoody LLP Tom Taylor, CA, CICA Hugh Wallis, Standard Dimensions Other contributors to the taxonomy (listed alphabetically) Rob Blake, Microsoft Maggie Brunton, CRA Eric E. Cohen, CPA, PricewaterhouseCoopers LLP David Collins, Statistics Canada Bob Dill, CGA, CRA Masatomo Goto, Fujitsu Laboratories Of America, Inc. Suzanne Hubbard, CA, CPA, PricewaterhouseCoopers LLP Don Kitchen, FCGA, CGA-Canada Makoto Koizumi, Fujitsu Consulting Inc. Peter Martin, CA, CICA Mark Mayberry, BDO Seidman Diane Mueller, Corel Jeff Naumann, CPA, AICPA David Potter, Consultant Campbell Pryde, KPMG Suren Raju, Consultant Pat Relich, FDIC Paul Roy, CA, CICA Bill Sheldon, CRA HREF="http://www.xbrl.org/legal/copyright-documents-2000-03-31.html" MACROBUTTON HtmlResAnchor Copyright © 2004 XBRL Canada ® All Rights Reserved. XBRL International liability, HREF="http://www.xbrl.org/legal/trademark-license-2000-03-31.html" MACROBUTTON HtmlResAnchor trademark, HREF="http://www.xbrl.org/legal/copyright-documents-2000-03-31.html" MACROBUTTON HtmlResAnchor document use and HREF="http://www.xbrl.org/legal/copyright-software-2000-03-31.html" MACROBUTTON HtmlResAnchor software licensing rules apply
  8. 8. XBRL Canada Domain Working Group – Canadian PFS Taxonomy 8 Lucie Vinette, CGA, Statistics Canada Andrew Webber, World Wide Webbers Incorporated Jack Wilson, CA, Statistics Canada XBRL CA Domain Working Group Hugh Wallis, Standard Dimensions, Chair Tonni Bloomer, CGA, CGA-Canada Maggie Brunton, CRA John Crysdale, Statistics Canada Neil Currie, CA, PricewaterhouseCoopers LLP Bob Cuthbertson, CaseWare International Inc Bob Dill, CGA, CRA George Farkas, XBI Software Inc Srini Giridhar, Fujitsu Consulting Inc. Suzanne Hubbard, CA, CPA, PricewaterhouseCoopers LLP Andrée Lavigne, CICA Melanie Mathers, CRA Diane Mueller, Corel David Potter, Consultant Suren Raju, Consultant David Rasmussen, CA, BDO Dunwoody LLP Jodi Schweitzer, CGA-Canada Bill Sheldon, CRA Mike Snaauw, CRA Tom Taylor, CA, CICA Adri van Hilten, OSFI Andrew Webber, World Wide Webbers Incorporated Taxonomy builder software and help provided Taxonomy Editor (Fujitsu) Semansys, Netherlands UBMatrix, USA Taxonomy validation tools and help provided BlastRadius, Canada DecisionSoft, UK Fujitsu, Japan UBMatrix, USA HREF="http://www.xbrl.org/legal/copyright-documents-2000-03-31.html" MACROBUTTON HtmlResAnchor Copyright © 2004 XBRL Canada ® All Rights Reserved. XBRL International liability, HREF="http://www.xbrl.org/legal/trademark-license-2000-03-31.html" MACROBUTTON HtmlResAnchor trademark, HREF="http://www.xbrl.org/legal/copyright-documents-2000-03-31.html" MACROBUTTON HtmlResAnchor document use and HREF="http://www.xbrl.org/legal/copyright-software-2000-03-31.html" MACROBUTTON HtmlResAnchor software licensing rules apply
  9. 9. XBRL Canada Domain Working Group – Canadian PFS Taxonomy 9 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 was 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, dated 2003-12-31 plus errata corrections dated 2004-04-29 (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 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 Taxonomy summary 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..................................................................................................2 Summary document........................................................................................................................2 Instance document..........................................................................................................................2 Zip files............................................................................................................................................2 Other taxonomy documents............................................................................................................2 Physical location of copy of taxonomy files on www.xbrl.ca ...........................................................3 Physical location of copy of Summary document on www.xbrl.ca ..................................................3 Physical location of copy of Instance document on www.xbrl.ca ....................................................3 Physical location of copy of Zip files on www.xbrl.ca.......................................................................3 Physical location of copy of Other taxonomy documents on www.xbrl.ca.......................................4 References to other taxonomies.....................................................................................................4 Copyright and Licence.....................................................................................................................4 Warranty..........................................................................................................................................5 Limitation of Liability........................................................................................................................6 HREF="http://www.xbrl.org/legal/copyright-documents-2000-03-31.html" MACROBUTTON HtmlResAnchor Copyright © 2004 XBRL Canada ® All Rights Reserved. XBRL International liability, HREF="http://www.xbrl.org/legal/trademark-license-2000-03-31.html" MACROBUTTON HtmlResAnchor trademark, HREF="http://www.xbrl.org/legal/copyright-documents-2000-03-31.html" MACROBUTTON HtmlResAnchor document use and HREF="http://www.xbrl.org/legal/copyright-software-2000-03-31.html" MACROBUTTON HtmlResAnchor software licensing rules apply
  10. 10. XBRL Canada Domain Working Group – Canadian PFS Taxonomy 10 Disclaimer.......................................................................................................................................6 Acknowledgements..............................................................................................7 Editor of this document....................................................................................................................7 Principal editors of the taxonomy (listed alphabetically)..................................................................7 Other contributors to the taxonomy (listed alphabetically)...............................................................7 XBRL CA Domain Working Group..................................................................................................8 Taxonomy builder software and help provided................................................................................8 Taxonomy validation tools and help provided.................................................................................8 Abstract.............................................................................................................9 Table of Contents................................................................................................9 Authority..........................................................................................................10 XBRL Specification version..................................................................................10 Status..............................................................................................................11 Terminology......................................................................................................11 Overview..........................................................................................................11 Objectives........................................................................................................12 Commonality with US GAAP Taxonomy.................................................................12 History.............................................................................................................12 Namespace and location.....................................................................................13 Language.........................................................................................................13 Errata..............................................................................................................13 Intellectual Property...........................................................................................13 Copyright.........................................................................................................14 Authority This taxonomy was prepared by XBRL Canada on behalf of the CICA, CGA-Canada 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 any 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, CGA-Canada, 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, dated 2003-12-31 plus errata corrections dated 2004-04-29 . Upon acknowledgement, this taxonomy becaomes a public working draft which will be made compliant with FRTA (Financial Reporting Taxonomy Architecture). When this work is completed, the HREF="http://www.xbrl.org/legal/copyright-documents-2000-03-31.html" MACROBUTTON HtmlResAnchor Copyright © 2004 XBRL Canada ® All Rights Reserved. XBRL International liability, HREF="http://www.xbrl.org/legal/trademark-license-2000-03-31.html" MACROBUTTON HtmlResAnchor trademark, HREF="http://www.xbrl.org/legal/copyright-documents-2000-03-31.html" MACROBUTTON HtmlResAnchor document use and HREF="http://www.xbrl.org/legal/copyright-software-2000-03-31.html" MACROBUTTON HtmlResAnchor software licensing rules apply
  11. 11. XBRL Canada Domain Working Group – Canadian PFS Taxonomy 11 taxonomy will be submitted to XBRL International for Approval as a 2.1 Approved taxonomy. Status This taxonomy has been Acknowledged by the Canadian Steering Committee on 2004-11-25 after extensive work by the XBRL Canada’s Domain Workgroup. It was acknowledged by the XBRL International Inc. on 2004-11-29. This taxonomy will be used primarily in conjunction with other taxonomies under development, the Canadian Notes taxonomy, the Canadian MD&A (Management’s Discussion and Analysis) taxonomy and an Entity taxonomy. While this is an Acknowledged taxonomy in public working draft, any errata reported will be corrected, comments addressed and any important gaps reported 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 1.0, 27 June 2001. Instance An instance document is an XML file that includes at least one XBRL document element. DTS A DTS consists of several XBRL taxonomies (consisting of schemas and/ (Discoverable or linkbases – .xsd and .xml files), which together enable an Taxonomy organization to create a financial or other business report. It is likely Set) that any extensive financial or other business report will use a DTS or combination of taxonomies rather than a single taxonomy alone. Extension An extension taxonomy is one that extends an XBRL taxonomy by Taxonomy adding new schemas containing elements or linkbases containing additional information about the XBRL elements. Overview HREF="http://www.xbrl.org/legal/copyright-documents-2000-03-31.html" MACROBUTTON HtmlResAnchor Copyright © 2004 XBRL Canada ® All Rights Reserved. XBRL International liability, HREF="http://www.xbrl.org/legal/trademark-license-2000-03-31.html" MACROBUTTON HtmlResAnchor trademark, HREF="http://www.xbrl.org/legal/copyright-documents-2000-03-31.html" MACROBUTTON HtmlResAnchor document use and HREF="http://www.xbrl.org/legal/copyright-software-2000-03-31.html" MACROBUTTON HtmlResAnchor software licensing rules apply
  12. 12. XBRL Canada Domain Working Group – Canadian PFS Taxonomy 12 This taxonomy should be used by those who prepare Primary Financial Statements according to the 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 a taxonomy for 1. Primary Financial Statements (PFS) according to Canadian GAAP. Primary Financial Statements consist of the Balance Sheet, Statement of Changes in Equity, Income Statement and Statement of Cash Flows. 2. Notes to the Financial Statements according to Canadian GAAP 3. 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. As indicated by the IASC (International Accounting Standards Committee Foundation) in publishing their exposure draft on January 25, 2004, “the purpose of this and other taxonomies produced using XBRL is to facilitate data exchange among applications used by companies and individuals as well as other financial information stakeholders, such as lenders, investors, auditors, infomediaries, attorneys, and regulators.” With the publication of this taxonomy, XBRL Canada aims to push the Canadian financial community in that same direction. 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. When authoritative Canadian GAAP references are not availabre and appropriate US Financial Accounting Standards Board (FASB) are available, the US references are sometimes but not always referenced in this taxonomy. History HREF="http://www.xbrl.org/legal/copyright-documents-2000-03-31.html" MACROBUTTON HtmlResAnchor Copyright © 2004 XBRL Canada ® All Rights Reserved. XBRL International liability, HREF="http://www.xbrl.org/legal/trademark-license-2000-03-31.html" MACROBUTTON HtmlResAnchor trademark, HREF="http://www.xbrl.org/legal/copyright-documents-2000-03-31.html" MACROBUTTON HtmlResAnchor document use and HREF="http://www.xbrl.org/legal/copyright-software-2000-03-31.html" MACROBUTTON HtmlResAnchor software licensing rules apply
  13. 13. XBRL Canada Domain Working Group – Canadian PFS Taxonomy 13 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. This taxonomy was sent to the the Canadian Steering Committee by the the 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-2004-11-20 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/2004-11-20/ca-gaap-pfs-2004-11-20.xsd. An exact copy is available on XBRL Canada’s website at http://www.xbrl.ca/fr/gaap/pfs/2004-11-20/ca-gaap-pfs-2004-11-20.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 HREF="http://www.xbrl.org/legal/copyright-documents-2000-03-31.html" MACROBUTTON HtmlResAnchor Copyright © 2004 XBRL Canada ® All Rights Reserved. XBRL International liability, HREF="http://www.xbrl.org/legal/trademark-license-2000-03-31.html" MACROBUTTON HtmlResAnchor trademark, HREF="http://www.xbrl.org/legal/copyright-documents-2000-03-31.html" MACROBUTTON HtmlResAnchor document use and HREF="http://www.xbrl.org/legal/copyright-software-2000-03-31.html" MACROBUTTON HtmlResAnchor software licensing rules apply
  14. 14. XBRL Canada Domain Working Group – Canadian PFS Taxonomy 14 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/aboutus/index.asp?sid=20). 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/aboutus/index.asp? sid=20). Copyright HREF="http://www.xbrl.org/legal/copyright-documents-2000-03-31.html" MACROBUTTON HtmlResAnchor Copyright © 2004 XBRL Canada and XBRL International. ® All Rights Reserved. XBRL International liability, HREF="http://www.xbrl.org/legal/trademark-license-2000-03-31.html" MACROBUTTON HtmlResAnchor trademark, HREF="http://www.xbrl.org/legal/copyright-documents-2000-03-31.html" MACROBUTTON HtmlResAnchor document use and HREF="http://www.xbrl.org/legal/ copyright-software-2000-03-31.html" MACROBUTTON HtmlResAnchor software licensing rules apply. HREF="http://www.xbrl.org/legal/copyright-documents-2000-03-31.html" MACROBUTTON HtmlResAnchor Copyright © 2004 XBRL Canada ® All Rights Reserved. XBRL International liability, HREF="http://www.xbrl.org/legal/trademark-license-2000-03-31.html" MACROBUTTON HtmlResAnchor trademark, HREF="http://www.xbrl.org/legal/copyright-documents-2000-03-31.html" MACROBUTTON HtmlResAnchor document use and HREF="http://www.xbrl.org/legal/copyright-software-2000-03-31.html" MACROBUTTON HtmlResAnchor software licensing rules apply

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