| Accounts payable and accrued liabilities | 369,814 |
| Deferred revenues - web based subscriptions | 842,433 |
| Vacation pay and compensated leave | 403,705 |
| Employee severance benefits | 1,745,134 |
| Deferred revenues - donations | 97,807 |
| Deferred revenues - contributions to inquiries service | 42,500 |
| 3,501,393 |