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SECTION 4: AUDITED FINANCIAL STATEMENTS

PARKS CANADA AGENCY
Management Responsibility for Financial Statements

The accompanying financial statements of the Parks Canada Agency are the responsibility of management and have been approved by the Executive Board of the Agency as recommended by the Audit Committee of the Agency.

These financial statements have been prepared by management in accordance with Treasury Board accounting policies, which are consistent with Canadian generally accepted accounting principles for the public sector, and year-end instructions issued by the Office of the Comptroller General. They include amounts that have been estimated according to management’s best judgement. Where alternative accounting methods exist, management has chosen those it deems most appropriate in the circumstances. Management has prepared the financial information presented elsewhere in this annual report and has ensured that it is consistent with that provided in the financial statements.

Management has developed and maintains books of accounts, records, financial and management controls and information systems. They are designed to provide reasonable assurance that the Agency’s assets are safeguarded and controlled, that resources are managed economically and efficiently in the attainment of corporate objectives, and that transactions are in accordance with the Financial Administration Act and regulations, the Parks Canada Agency Act, and internal policies of the Agency. Internal audits are conducted to assess the performance of management controls and practices.

The Audit Committee is responsible for receiving all internal audits, evaluation and review studies for information and/or approval. The Committee also receives and reviews plans and reports by the Agency’s External Auditor and actively solicits her advice about the quality of the Agency’s management system, and information for decision-making.

The Agency’s external auditor, the Auditor General of Canada, has audited the financial statements and has reported on her audit to the Chief Executive Officer of the Agency and to the Minister of the Environment.

Original signed by		Original signed by
Alan Latourelle Chief Executive Officer August 1st, 2008		André Léger Chief Financial Officer

Auditor's Report

PARKS CANADA AGENCY Statement of Financial Position as at March 31
(in thousands of dollars)
				2008		2007
Assets
Financial assets:
	Cash entitlements (Note 3)
		General operations account		66,091		60,523
		Specified purpose accounts		2,730		2,740
		New parks and historic sites account		11,177		13,902
				79,998		77,165
	Accounts receivable			10,503		8,314
				90,501		85,479
Non-Financial assets:
	Prepaid expenses			6,019		5,450
	Inventory of consumable supplies (Note 4)			6,025		5,238
	Tangible capital assets (Note 5)			1,459,406		1,437,044
	Collections and archaeological sites (Note 6)			1		1
				1,471,451		1,447,733
				1,561,952		1,533,212
Liabilities
Current liabilities:
	Accounts payable and accrued liabilities
		Federal government departments and agencies		13,907		10,781
		Others		62,548		62,462
				76,455		73,243
	Employee future benefits (Note 8)			5,155		4,507
	Deferred revenue (Note 7)			12,298		12,171
				93,908		89,921
Long-term liabilities:
	Employee future benefits (Note 8)			50,559		49,522
	Provision for environmental clean-up (Note 9)			42,018		40,028
				186,485		179,471
Equity of Canada				1,375,467		1,353,741
				1,561,952		1,533,212

Contingencies and commitments (Notes 9 and 14)

The accompanying notes are an integral part of the financial statements.

Approved by:

Original signed by		Original signed by
Alan Latourelle Chief Executive Officer		André Léger Chief Financial Officer

 

PARKS CANADA AGENCY Statement of Operations for the Year Ended March 31
(in thousands of dollars)
				2008		2007
Expenses (Note 10)
Stewardship of National Heritage Places
	Establish Heritage Places			17,895		18,989
	Conserve Heritage Resources			220,949		205,354
	Promote Public Appreciation and Understanding			37,479		36,218
				276,323		260,561
Use and Enjoyment by Canadians
	Enhance Visitor Experience			263,233		234,066
	Townsite Management			10,421		10,329
	Throughway Management			39,184		41,313
				312,838		285,708
Amortization of tangible capital assets				77,590		83,026
Total expenses				666,751		629,295
Revenues (Note 11)				109,927		102,995
Net cost of operations (Note 12)				556,824		526,300

The accompanying notes are an integral part of the financial statements.

 

PARKS CANADA AGENCY Statement of Equity of Canada for the Year Ended March 31
(in thousands of dollars)
				2008		2007
Balance at beginning of year				1,353,741		1,340,313
Net cost of operations				(556,824)		(526,300)
Services received without charge (Note 13)				41,616		43,666
Net cash provided by Government				534,101		496,878
Change in cash entitlements				2,833		(816)
Balance at end of year				1,375,467		1,353,741

The accompanying notes are an integral part of the financial statements.

 

PARKS CANADA AGENCY Statement of Cash Flow for the Year Ended March 31
(in thousands of dollars)
				2008		2007
Operating activities
Net cost of operations				556,824		526,300
Items which do not involve cash:
	Amortization of tangible capital assets			(77,590)		(83,026)
	Net loss on disposal of tangible capital assets			(661)		(1,126)
	Services received without charge			(41,616)		(43,666)
	Variations in Statement of Financial Position
		Increase (decrease) in accounts receivable		2,189		(1,987)
		Increase in prepaid expenses		569		1,934
		Increase (decrease) in inventory of consumable supplies		787		(56)
		(Increase) decrease in accounts payable and accrued liabilities		(3,212)		4,557
		(Increase) decrease in deferred revenues		(127)		432
		Increase in employee future benefits		(1,685)		(4,381)
		Increase in provision for environmental clean-up		(1,990)		(3,253)
Cash used in operating activities				433,488		395,728
Capital investment activities
	Acquisitions and improvements to tangible capital assets			100,934		101,678
	Proceeds on disposal of tangible capital assets			(321)		(528)
Cash used in capital investment activities				100,613		101,150
Net cash provided by Government				534,101		496,878

The accompanying notes are an integral part of the financial statements.

 

PARKS CANADA AGENCY Notes to Financial Statements for the Year Ended March 31, 2008

(Tables in thousands of dollars)

1. Authority and Objectives

In December 1998, Parks Canada Agency (the Agency) was established under the Parks Canada Agency Act as a departmental corporation and acts as an agent of Her Majesty of Canada.  The Parks Canada Agency is a separate entity listed under Schedule II of the Financial Administration Act and reports to the Minister of the Environment. The Agency is not subject to the provisions of the Income Tax Act.

The Agency’s mandate is to protect and present nationally significant examples of Canada’s natural and cultural heritage, and foster public understanding, appreciation and enjoyment in ways that ensure the ecological and commemorative integrity of these places for present and future generations.  In carrying out its mandate, the Agency delivers the programs set out in the Agency’s legislation and authorities.

The authorities for the programs for which Parks Canada is responsible are derived from the Parks Canada Agency Act, the Canada National Parks Act, the Historic Sites and Monuments Act, the Canada National Marine Conservation Areas Act, the Department of Transport Act, and the Heritage Railway Stations Protection Act.

2. Significant Accounting Policies

The Agency’s financial statements are prepared in accordance with Treasury Board accounting policies, which are consistent with Canadian generally accepted accounting principles for the public sector, and year-end instructions issued by the Office of the Comptroller General.

a) Parliamentary appropriations:
The Agency is financed mainly by the Government of Canada through Parliamentary appropriations.  Appropriations provided to the Agency do not parallel financial reporting according to Canadian generally accepted accounting principles, as they are based in a large part on cash flow requirements.  Consequently, items recognized in the Statement of Operations and the Statement of Financial Position are not necessarily the same as those provided through appropriations from Parliament. Note 12 provides a high level reconciliation between bases of reporting.

b) Deferred revenue:
Deferred revenue includes revenues received in advance of the services to be provided and funds received from external parties for specified purposes. Deferred revenue is recognized as revenue when the services are provided.

c) Inventory of consumable supplies:
Inventories consist of consumable supplies not intended for re-sale. They are valued at cost. If they no longer have service potential, they are valued at the lower of cost or net realizable value.

d) Tangible capital assets:
Tangible capital assets, excluding land, transferred to the Agency as at April 1, 1999, are recorded at their estimated historical cost, less accumulated amortization. Construction in progress are not amortized. When projects are substantially completed the costs are transferred to the appropriate asset category and amortization is initiated. The estimated historical cost of the assets was established by deflating the current replacement cost to the year of acquisition or construction using factors based on changes in price indices over time. This approach also took into consideration the overall asset condition and the cost of any improvements and major repairs since the original acquisition or construction of the tangible capital assets.

Tangible capital assets, excluding land, acquired after April 1, 1999, are recorded at cost. Tangible capital assets, excluding land, acquired at nominal cost or by donation, are recorded at market value at the time of acquisition and a corresponding amount is credited directly to the Equity of Canada. The tangible capital assets acquired with financial assistance from another government are recorded at their net cost. Improvements that extend the useful life or service potential are recorded at cost.

Amortization is calculated on the straight-line method using rates based on the estimated useful life of the assets as follows:

Asset		Useful life
Buildings		25-50 years
Fortifications		50-100 years
Leasehold improvements		2-10 years
Improved grounds		10-40 years
Roads		40 years
Bridges		25-50 years
Canals and marine facilities		25-80 years
Utilities		20-40 years
Vehicles and equipment		3-15 years
Exhibits		5-10 years

Acquired lands are recorded at historical cost. Crown lands acquired as a result of Confederation or the subsequent joining of a province or territory are recorded at a nominal value. Donated lands are recorded at their estimated market value at time of acquisition with a corresponding amount credited directly to the Equity of Canada.

e) Collections and archaeological sites:
Collections and archaeological sites are recorded at nominal value.

f) Employee future benefits:

g) Expenses:
Expenses are recorded on the accrual basis.

h) Provision for environmental clean-up:
The Agency records a liability for environmental clean-up in situations where the Agency is obligated or is likely to be obligated to incur costs related to the remediation and removal of contaminated material from environmentally contaminated sites, and the cost can be reasonably estimated following a detailed environmental assessment. If the likelihood of the Agency’s obligation to incur these costs is not determinable, or if an amount cannot be reasonably estimated, the costs are disclosed as contingent liabilities in the notes to the financial statements.

i)  Revenue recognition:
Entrance fees, recreational fees, rentals and concessions, other operating, townsites and staff housing revenues are recognized in the year in which the goods or services are provided by the Agency. Funds received for future services are recorded as deferred revenue.

j)  Measurement uncertainty:
The preparation of financial statements in accordance with Canadian generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses for the year. Employee-related liabilities, estimated useful lives of tangible capital assets, cost of tangible capital assets transferred to the Agency as at April 1, 1999, environment-related liabilities and claims are the most significant items where estimates are used. Actual results could differ significantly from those estimated.

3. Cash Entitlements

The Agency operates within the Consolidated Revenue Fund (CRF). The CRF is administered by the Receiver General for Canada. All cash received by the Agency is deposited to the CRF and all cash disbursements made by the Agency are paid from the CRF.

Included in cash entitlements are the following:

a) General operations account:
Cash Entitlement for general operations represents the amount of cash that the Agency is entitled to draw from the Consolidated Revenue Fund of the Government, without further appropriations. As at March 31, 2008, the balance of the general operations account is $66.1 million ($60.5 million in 2007).

b) Specified purpose accounts:
Cash Entitlement for specified purpose accounts represents money received from external organizations which must be used for the purposes for which they are received. As at March 31, 2008, the Agency has a balance of $2.7 million ($2.7 million in 2007) for specified purpose accounts.

c) New parks and historic sites account:
The Government of Canada includes in its receipts and expenditures the transactions of certain consolidated accounts established for specified purposes. Legislation requires that the receipts of the specified purpose account be earmarked and that the related payments and expenses be charged against such receipts. The transactions do not represent liabilities to third parties but are internally restricted for specified purposes.

Funds are provided to the New parks and historic sites account by parliamentary appropriations, proceeds from the sale of lands and buildings that are surplus to operational requirements and all general donations. Furthermore, the Minister of Finance, may, on the request of the Minister of the Environment, authorize the making of advances of up to $10.0 million to the New parks and historic sites account. All amounts received remain in this account until eligible expenditures are made for the purpose of establishing or developing new parks or historic sites and heritage areas, in compliance with the terms and conditions set out in the Parks Canada Agency Act and related Treasury Board directives.

Details of activities for the year ended March 31 are highlighted in the following analysis:

		2008		2007
Available at beginning of year		13,902		12,422
Receipts:
	Parliamentary appropriation	500		3,000
	Proceeds on disposal of tangible capital assets	310		505
	Donations	64		18
		874		3,523
Expenditures:
	Capital expenditures	3,599		2,043
		3,599		2,043
Available at end of year		11,177		13,902

4. Inventory of Consumable Supplies

The inventory of consumable supplies as at March 31 consists of the following:

		2008		2007
Top soil, sand, gravel and other crude material		972		983
Stationery, office and miscellaneous supplies		931		863
Printed books, publications and maps		862		584
Fuel and other petroleum products		859		695
Equipment, materials and supplies		660		755
Construction material and supplies		588		615
Safety equipment		513		190
Fabricated wood and metal products		451		404
Uniforms and protective clothing		189		149
		6,025		5,238

5. Tangible capital assets

		Closing historical cost as at March 31, 2007	Net additions(1) for the year ended March 31, 2008	Closing historical cost as at March 31, 2008	Accumulated amortization as at March 31, 2008	Net book value as at March 31, 2008	Net book value as at March 31, 2007
Buildings, fortifications and leasehold improvements		780,794	30,518	811,312	498,366	312,946	305,644
Improved grounds		591,009	5,063	596,072	510,834	85,238	97,735
Roads		982,855	19,026	1,001,881	625,657	376,224	375,140
Bridges		171,206	19,927	191,133	86,236	104,897	87,988
Canal and marine facilities		546,805	6,935	553,740	275,545	278,195	280,134
Utilities		182,123	15,014	197,137	100,624	96,513	85,981
Vehicles and equipment		130,003	906	130,909	99,360	31,549	32,037
Exhibits		104,853	1,229	106,082	91,155	14,927	15,630
		3,489,648	98,618	3,588,266	2,287,777	1,300,489	1,280,289
Land (Note 2d)
	- Acquired land	136,862	2,162	139,024	–	139,024	136,862
	- Crown land	1	–	1	–	1	1
	- Donated land	19,892	–	19,892	–	19,892	19,892
		156,755	2,162	158,917	–	158,917	156,755
Total tangible capital assets		3,646,403	100,780	3,747,183	2,287,777	1,459,406	1,437,044
(1) includes all acquisitions, dispositions and write-offs in the year.

The Agency owns over 27 million hectares of land, the majority of which comprise the 42 national parks and national park reserves representing 28 of the 39 natural regions of Canada. During the year, the Agency spent $2.1 million ($2.7 million in 2007) on the acquisition of land. The total cost of tangible capital assets includes $123.4 million ($98.6 million in 2007) of construction in progress.

6.  Collections and Archaeological Sites

Core to the Agency’s mandate to protect and present nationally significant examples of our cultural heritage is the management of collections and archaeological sites. Although not capitalized like other cultural assets such as buildings or fortifications, these treasures have inestimable cultural value.

a) Collections:
The Agency manages collections that are made up of archaeological and historical objects.

The collection of archaeological objects includes specimens and records that represent a cross-section of human habitation and activities.  These holdings consist of a range of functional groups of artifacts that represent domestic activities to industrial processes and includes tools, ships’ fittings, as well as soil and botanical samples.

The collection of historic objects dates from the 10th century to the present day.  They encompass ethnographic material, civilian, military and fur trade items, furniture and furnishings, tools and documents.

In addition, the Agency manages a collection of reproductions including period costumes, tools and furniture that have been copied from original objects or made based on historical data.

b) Archaeological sites:
An archaeological site encompasses surface, subsurface, or submerged remains of human activity. Archaeologists define a site by identifying the different activities that were conducted within an area. There are many archaeological sites identified within Canada’s 158 national historic sites, 42 national parks, and 3 marine conservation areas. The types of sites vary greatly, from Aboriginal villages, hunting camps, observation areas, and animal processing areas, to European fur trade and military posts, battlefields, shipwrecks, homesteads, and transportation and industrial sites.

7. Deferred Revenue

Included in the deferred revenue total of $12.3 million ($12.2 million in 2007) is an amount of $9.6 million ($9.5 million in 2007) representing the balance, at year end, for entrance fees, recreational fees, and rentals/concessions fees collected in advance.

The remaining $2.7 million ($2.7 million in 2007) of deferred revenue, represents monies received from other organizations which must be used for specified purposes.

8. Employee Future Benefits

a) Severance benefits:
The Agency provides severance benefits to its employees based on years of service and final salary. This benefit plan is not pre-funded and thus has no assets, resulting in a plan deficit equal to the accrued benefit obligation.  Benefits will be paid from future appropriations. Information about the plan, measured as at the statement of financial position date, is as follows:

		2008		2007
Accrued benefit obligation, beginning of year		54,029		49,648
Cost for the year		6,559		8,093
Benefits paid during the year		(4,874)		(3,712)
Accrued benefit obligation, end of year		55,714		54,029
Short-term portion		5,155		4,507
Long-term portion		50,559		49,522
		55,714		54,029

b) Pension benefits:
The Agency and all eligible employees contribute to the Public Service Pension Plan. This pension plan provides benefits based on years of service and average earnings at retirement. The Agency's and employees' contributions to the Public Service Pension Plan for the year were as follows:

		2008		2007
Agency's contributions		35,799		30,459
Employees' contributions		14,916		12,691

9. Contingencies

a) Claims:
In the normal course of business, claims have been made against the Agency. The current best estimate of the amount likely to be paid in respect of these claims and potential claims has been recorded. The total contingent liabilty amount related to the claims has been estimated at $13.8 million ($14.2 million in 2007), excluding interest, for alleged damages in regards to the application of leases and personal injury.  In the opinion of management, the position of the Agency in all of these actions is defensible.

b) Provision for environmental clean-up:
The Agency has identified 394 sites that are known or suspected of contamination. Based on the information available and detailed studies conducted thus far on 365 of these sites, the Agency has estimated and recorded a liability of $42 million ($40 million in 2007). The Agency has estimated additional clean-up costs of $138.4 million ($135.2 million in 2007) that are not accrued, as these are not considered likely to be incurred at this time. The Agency’s ongoing efforts to assess contaminated sites may result in additional environmental liabilities related to newly identified sites, or changes in the assessments or intended use of existing sites. These liabilities will be accrued in the year in which they become known.

c) Classification review:
In 1999, the Agency initiated a national classification review which has as its objective to correct inconsistencies in how positions are being classified and compensated when employees are performing similar duties. This initiative is still underway but is expected to be completed in fiscal year 2009. As of March 31st 2008, the Agency cannot assess with certainty the full impact of this initiative on its operations. At this time, management has recorded a liability of $2.4 million ($3.5 millon in 2007) based on its best estimate. Actual results may differ significantly from the current estimates and any impact of these changes or additional amounts will be reflected in the period it is known and determinable.

10. Summary of Expenses by Major Classification

		2008		2007
Salaries and employee benefits		366,863		335,522
Amortization		77,590		83,026
Professional and special services		61,000		57,735
Utilities, materials and supplies		50,220		50,209
Transportation and communication		33,080		29,559
Rentals		15,609		13,548
Accommodation received without charge (Note 13)		15,405		15,494
Grants and contributions		15,061		12,273
Payments in lieu of taxes		11,550		11,295
Repairs and maintenance		9,651		8,400
Information		5,925		6,289
Environmental clean-up		3,616		4,439
Net loss on disposal of tangible capital assets		661		1,126
Miscellaneous expenses		520		380
		666,751		629,295

11. Summary of Revenues by Major Classification

		2008		2007
Entrance fees		54,338		51,877
Recreational fees		23,206		21,676
Rentals and concessions		18,162		17,822
Other operating revenues		8,297		6,502
Townsites revenues		3,466		2,710
Staff housing		2,458		2,408
		109,927		102,995

12. Parliamentary Appropriations

a) Appropriations used:

			2008		2007
Appropriations voted:
	Vote 25 - Program expenditures		532,806		500,115
	Vote 30 - New parks and historic sites account		500		3,000
Statutory appropriations:
	Revenue received pursuant to section 20 of the Parks Canada Agency Act		107,328		107,496
	Contributions to employee benefits plan		48,547		44,735
Total appropriations			689,181		655,346
Less:
	Amount available in future year		48,638		53,580
Current year appropriations used			640,543		601,766

b) Reconciliation of net cost of operations to current year appropriations used :

			2008		2007
Net cost of operations			556,824		526,300
Revenue received pursuant to section 20 of the Parks Canada Agency Act			107,328		107,496
Adjustments for items affecting net cost of operations but not affecting appropriations:
	Amortization of tangible capital assets		(77,590)		(83,026)
	Services received without charge (Note 13)		(41,616)		(43,666)
	Net loss on disposal of tangible capital assets		(661)		(1,126)
			(119,867)		(127,818)
Changes in accounts affecting net cost of operations but not affecting appropriations:
	Vacation pay included in the accounts payable and accrued liabilities		135		(523)
	GST included in the accounts payable and accrued liabilities		554		(563)
	Employee future benefits		(1,685)		(4,381)
	Provision for environmental clean-up		(1,990)		(3,253)
			(2,986)		(8,720)
Adjustments for items not affecting net cost of operations but affecting appropriations:
	Acquisitions and improvements to tangible capital assets		100,934		101,678
	Proceeds on disposal of tangible capital assets		(321)		(528)
	Change in prepaid expenses		569		1,934
	Change in inventory of consumable supplies		787		(56)
	Change in New parks and historic sites account		(2,725)		1,480
			99,244		104,508
Current year appropriations used			640,543		601,766

c) Reconciliation of net cash provided by government to current year appropriations used:

				2008		2007
Net cash provided by government				534,101		496,878
Revenue received pursuant to section 20 of the Parks Canada Agency Act				107,328		107,496
Changes in accounts not affecting net cash provided by government but affecting appropriations:
	Accounts receivable			(2,189)		1,987
	Accounts payable and accrued liabilities			3,212		(4,557)
		Less : Vacation pay included in the accounts payable and accrued liabilities		135		(523)
		Less : GST included in the accounts payable and accrued liabilities		554		(563)
	Deferred revenue			127		(432)
	New parks and historic sites account			(2,725)		1,480
				(886)		(2,608)
Current year appropriations used				640,543		601,766

13. Related Party Transactions

a) Transactions in the normal course of business:
The Agency is related in terms of common ownership to all Government of Canada departments, agencies, and Crown corporations. The Agency enters into transactions with these entities in the normal course of business and on normal trade terms that would apply to all individuals and enterprises.  The Agency entered into transactions with related parties for a total of $111.8 million ($100.1 million in 2007) for services provided by Government departments, including an amount of $103.8 million ($94.9 million in 2007) with Public Works and Government Services Canada mostly related to architectural and engineering services of $73.1 million ($67.3 million in 2007) and payments in lieu of taxes of $11.5 million ($11.3 million in 2007).

b) Services received without charge
During the year, the Agency received services without charge which are recorded at their estimated cost in the financial statements as follows:

		2008		2007
Contributions covering employer's share of employees' insurance premiums and costs paid by Treasury Board Secretariat		20,526		21,122
Accommodation provided by Public Works and Government Services Canada		15,405		15,494
Services provided by the Department of Canadian Heritage for information management, information technology, finance, human resources and administrative support		3,864		3,864
Salary and associated costs of legal services provided by Justice Canada		1,146		2,366
Other services provided without charge		675		820
		41,616		43,666

14. Commitments

a) The Agency has entered into agreements for operating leases of equipment and accommodations for a total of $11.6 million ($9.8 million in 2007). The agreements show different termination dates, with the majority ending within the next twenty years. Minimum annual payments under these agreements for the next five years and beyond are approximately as follows:

2008-09		2,925
2009-10		865
2010-11		806
2011-12		681
2012-13		627
2013-14 and beyond		5,690

b) The Agency has entered into contracts for operating and capital expenditures for approximately $107.4 million ($102.9 million in 2007). The majority of payments under these contracts are expected to be made over the next two years.

15. Comparative Figures

Some of the previous year's comparative figures have been reclassified to conform to the current year's presentation.

End Notes

1 Statistics Canada. 2005. Population Projections for Canada, Provinces and Territories, 2005-2031. Ottawa, ON: Statistics Canada.

2 Statistics Canada. 2007. Immigration in Canada. A Portrait of the Foreign-Borne Population, 2006 Census Year. Ottawa, ON: Statistics Canada.

3 Statistics Canada. 2008. Canadian Population Census, 2006. Ottawa, ON: Statistics Canada.

4 Statistics Canada. 2005. Ethno-cultural Diversity in Canada. Prospects to 2017. Ottawa, ON: Statistics Canada.

5 Heritage Research Associates Inc. 1999. Canadian Inventory of Historic Buildings Revisited 1999. Consultants report prepared for the Department of Canadian Heritage.

6 SES Research. 2005. Trends in Public Environment Report. Ottawa, ON: PCO Communications and Consultation Secretariat. Government of Canada, 8 August.

7 Colour Communications. 2007. Parks Canada Brand Study. Report prepared for Parks Canada. Halifax, NS: Colour Communications Limited.

8 Blenkarn, A. 2007. Transformational Changes and Policy Shifts in Support of Partnering within, across and outside of Government – Survey and Executive Round Table Summary Presentation. Ottawa, ON: Presentation to Parks Canada’s Executive Board.

9 Statistics Canada. 2007. International Travel Survey 1996-2006. Ottawa, ON: Statistics Canada.

10 Colour Communications. 2007. Parks Canada Brand Study. Report prepared for Parks Canada. Halifax, NS: Colour Communications Limited.

11 Government of Ontario. 2007. Travel Activities and Motivations of Canadian Residents, an Overview. Toronto, ON: Ontario Ministry of Tourism.

12 Products and services provided on the VIP questionnaire vary by heritage place because of the inherent differences in their respective offers. Some examples of products/services that may be included on the VIP are: visitor centre exhibits, video presentations, children’s activities, staff talks and demonstrations, outdoor theatre events and staffed interpretive displays.

13 Examples may include: park staff courteousness, staff knowledge, service time at entry gates, service in official languages, condition of washrooms and availability of campsites.

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