Version 1.17

.form   T1
100     FNN             Personal Income Tax (T1)
101     SYN             T1 General
102     LNNPC           Employment Income
103     LNNPC           Commissions/incl. in Empl
104     LNNPC           Other Employment Income
105     LNNPC           Old Age Security Income
106     LNNPC           CPP or QPP Income
108     LNNPC           Other Pensions/Superann.
109     LNNPC           Employment Ins. Benefits
110     LNNPC           Other Eligible Taxable Can. Dividends
181     LNNPC           Eligible Taxable Can. Dividends
111     LNNPC           Interest,Other Investment
112     LNNPC           Net Partnership Income
113     LNNPC           Rental Income - Gross
116     LNNPC           Alimony/Maintenance Income
117     LNNPC           RRSP Income
118     LNNPC           Other Income
119     LNNPC           Business Income -Net
121     LNNPC           Professional Income -Net
123     LNNPC           Commission Income -Net
125     LNNPC           Farming Income -Net
127     LNNPC           Fishing Income -Net
129     LNNPC           Workers Comp. Benefit
130     LNNPC           Social Assistance Benefit
131     LNNPC           Net Fed. Supplements (OAS)
132     LNNPD           RPP Contributions
133     LNNPD           RRSP Contributions
134     LNNPD           Union,Professional Dues
135     LNNPD           Child Care Expenses
136     LNNPD           Disability supports deduct
137     LNNPD           Bus. Invest. Loss(gross)
138     LNNPD           Moving Expenses
139     LNNPD           Alimony & Maintenance Paid
140     LNNPD           Carrying Charge/Int Exp.
141     LNNPD           Exploration & Development
142     LNNPD           Other Employment Expenses
143     LNNPD           Other Deductions
144     LNNPD           Social Benefits Repayment
145     LNNPD           Empl Home Relocation Ded.
146     LNNPD           Stock Option and Shares
147     LNNPD           Additional Deductions
148     LNNPD           CPP or QPP Contributions
165     LNNPD           PPIP/QPIP Premiums
149     LNNPD           Employment Ins. Premiums
150     LNNPD           Tuition Fees
151     LNNPD           Medical Expenses
152     LNNPD           Charitable Donations
153     LNNPD           Gifts to Canada or Prov
154     LNNPD           Fed Political Contribution
155     LNNPD           Income Deducted from Slips
156     LNNPD           Tax Paid by Installments

157     SYN             Schedule 3
158     LYAPC           Small Bus. Share Proceeds
201     LYAPD           Small Bus. Share Cost
202     LYAPD           Small Bus. Share Outlays
159     LYAPC           Farm Property Proceeds
203     LYAPD           Farm Property Cost
204     LYAPD           Farm Property Outlays
160     LYAPC           Shares Disposed Proceeds
205     LYAPD           Shares Disposed Cost
206     LYAPD           Shares Disposed Outlays
161     LYAPC           Real Estate Proceeds
207     LYAPD           Real Estate Cost
208     LYAPD           Real Estate Outlays
162     LYAPC           Bonds,Debentures Proceeds
209     LYAPD           Bonds,Debentures Cost
210     LYAPD           Bonds,Debentures Outlays
163     LNNPC           Personal Property Proceeds
211     LNNPD           Personal Property Cost
212     LNNPD           Personal Property Outlays
164     LNNPC           L. Personal Prop. Proceeds
213     LNNPD           L. Personal Prop. Cost
214     LNNPD           L. Personal Prop. Outlays

169     SYN             Schedule 4
170     LYAPC           Other Eligible Dividend Income Can. Corp
180     LYAPC           Eligible Dividend Income Can. Corp
171     LYAPC           Interest,Invest. - Canada
172     LYAPC           Interest,Invest. - Foreign
173     LYAPD           Carrying Charges
174     LNNPD           Int. Borrowed to Earn
175     LNNPD           Int. Borrowed on Partnr
176     LYAPD           Exploration,Development
177     LYAPD           Depletion Allowances

178     SYN             T777 Employment
179     LNNPD           Advertising
182     LNNPD           Bus, Train, Taxi
183     LNNPD           Accomodation
184     LNNPD           Entertainment & Meals
216     LNNPD           Accounting & Legal
218     LNNPD           Postage,Stationry,Supplies
219     LNNPD           Parking
220     LNNPD           Other Expenses
221     LNNPD           Allowances/Reimbursement
358     LNNPD           Auto -Fuel and Oil
359     LNNPD           Auto -Repairs,Maintenance
360     LNNPD           Auto -Insurance
361     LNNPD           Auto -Interest
362     LNNPD           Auto -Leasing Costs
363     LNNPD           Auto -Other Expenses
364     LNNPD           Home -Heat,Water,Elect.
365     LNNPD           Home -Maintenance
366     LNNPD           Home -Insurance
367     LNNPD           Home -Property Taxes
368     LNNPD           Home -Other Expenses

228     SYN             T2125 Business
229     LNNPC           Sales,Commissions,Fees
230     LNNPC           Other Income
498     LNNPC           Returns and Allowances
231     LNNPD           Purchases During Year
232     LNNPD           Sub-contracts
233     LNNPD           Direct Wage Costs
234     LNNPD           Advertising
235     LNNPD           Bad Debts
236     LNNPD           Business Tax,Licence,fees
237     LNNPD           Delivery,Freight
238     LNNPD           Fuel Costs
239     LNNPD           Insurance
240     LNNPD           Interest,Bank Charges
241     LNNPD           Maintenance,Repairs
242     LNNPD           Management/Administration
243     LNNPD           Meals,Entertainment
245     LNNPD           Vehicle Expenses
246     LNNPD           Office Expenses
369     LNNPD           Supplies
247     LNNPD           Professional Fees Expnse.
248     LNNPD           Property Taxes
249     LNNPD           Rent
250     LNNPD           Salaries
251     LNNPD           Traveling Expenses
252     LNNPD           Telephone,Utilities
253     LNNPD           Business Other Expenses
502     LNNPD           Owner's Drawings 
503     LNNPD           Owner's Capital Contributions
370     LNNPD           Home -Heat
371     LNNPD           Home -Electricity
372     LNNPD           Home -Insurance
373     LNNPD           Home -Maintenance
374     LNNPD           Home -Mortgage Interest
375     LNNPD           Home -Property Taxes
376     LNNPD           Home -Other Expenses
377     LNNPD           Auto -Fuel and Oil
378     LNNPD           Auto -Insurance
379     LNNPD           Auto -Interest
380     LNNPD           Auto -Leasing Costs
381     LNNPD           Auto -Licence,Registration
382     LNNPD           Auto -Repairs,Maintenance
383     LNNPD           Auto -Other Expenses
497     LNNPD           Other costs

384     SYN             T2125 Comm.
385     LNNPC           Sales,Commissions,Fees
386     LNNPC           Other Income
496     LNNPC           Returns and Allowances
387     LNNPD           Advertising
388     LNNPD           Bad Debts
389     LNNPD           Business Tax,Licence,fees
390     LNNPD           Delivery,Freight
391     LNNPD           Fuel Costs
392     LNNPD           Insurance
393     LNNPD           Interest,Bank Charges
394     LNNPD           Maintenance,Repairs
395     LNNPD           Management/Administration
396     LNNPD           Meals,Entertainment
397     LNNPD           Vehicle Expenses
398     LNNPD           Office Expenses
399     LNNPD           Supplies
400     LNNPD           Professional Fees Expnse.
401     LNNPD           Property Taxes
402     LNNPD           Rent
403     LNNPD           Salaries
404     LNNPD           Traveling Expenses
405     LNNPD           Telephone,Utilities
406     LNNPD           Business Other Expenses
407     LNNPD           Home -Heat
408     LNNPD           Home -Electricity
409     LNNPD           Home -Insurance
410     LNNPD           Home -Maintenance
411     LNNPD           Home -Mortgage Interest
412     LNNPD           Home -Property Taxes
413     LNNPD           Home -Other Expenses
414     LNNPD           Auto -Fuel and Oil
415     LNNPD           Auto -Insurance
416     LNNPD           Auto -Interest
417     LNNPD           Auto -Leasing Costs
418     LNNPD           Auto -Licence,Registration
419     LNNPD           Auto -Repairs,Maintenance
420     LNNPD           Auto -Other Expenses
492     LNNPD           Purchases During Year
493     LNNPD           Direct Wage Costs
494     LNNPD           Sub-contracts
495     LNNPD           Other Costs

421     SYN             T2125 Prof.
422     LNNPC           Professional Fees
423     LNNPC           Other Income
424     LNNPD           Advertising
425     LNNPD           Bad Debts
426     LNNPD           Business Tax,Licence,fees
427     LNNPD           Delivery,Freight
428     LNNPD           Fuel Costs
429     LNNPD           Insurance
430     LNNPD           Interest,Bank Charges
431     LNNPD           Maintenance,Repairs
432     LNNPD           Management/Administration
433     LNNPD           Meals,Entertainment
434     LNNPD           Vehicle Expenses
435     LNNPD           Office Expenses
436     LNNPD           Supplies
437     LNNPD           Professional Fees Expnse.
438     LNNPD           Property Taxes
439     LNNPD           Rent
440     LNNPD           Salaries
441     LNNPD           Traveling Expenses
442     LNNPD           Telephone,Utilities
443     LNNPD           Business Other Expenses
444     LNNPD           Home -Heat
445     LNNPD           Home -Electricity
446     LNNPD           Home -Insurance
447     LNNPD           Home -Maintenance
448     LNNPD           Home -Mortgage Interest
449     LNNPD           Home -Property Taxes
450     LNNPD           Home -Other Expenses
451     LNNPD           Auto -Fuel and Oil
452     LNNPD           Auto -Insurance
453     LNNPD           Auto -Interest
454     LNNPD           Auto -Leasing Costs
455     LNNPD           Auto -Licence,Registration
456     LNNPD           Auto -Repairs,Maintenance
457     LNNPD           Auto -Other Expenses

254     SYN             T2042 Farming
255     LNNPC           Wheat Income
256     LNNPC           Oats Income
257     LNNPC           Barley Income
259     LNNPC           Mixed Grains Income
260     LNNPC           Corn Income
261     LNNPC           Canola Income
262     LNNPC           Flaxseed Income
263     LNNPC           Soya beans Income
264     LNNPC           Other Grains,Oilseed
265     LNNPC           Fruit Income
266     LNNPC           Potatoes Income
267     LNNPC           Vegetables(excl. potatoes)
268     LNNPC           Tobacco Income
269     LNNPC           Other Crop Income
270     LNNPC           Greenhouse,Nursery Income
271     LNNPC           Forage Crop Income
272     LNNPC           Cattle Income
273     LNNPC           Swine Income
274     LNNPC           Poultry Income
275     LNNPC           Sheep and Lamb Income
276     LNNPC           Other Animal Specialties
277     LNNPC           Egg Income
278     LNNPC           Milk,Cream(excl.Subsidies)
279     LNNPC           Other Commodities
280     LNNPC           Custom or Contract Work Income
281     LNNPC           Insurance Proceeds
282     LNNPC           Patronage Dividends
283     LNNPC           Dairy Subsidies
284     LNNPC           Crop Insurance
285     LNNPC           Other Payments
286     LNNPC           Rebates
287     LNNPC           Other Income
288     LNNPD           Building and Fence Repairs
289     LNNPD           Clearing,Draining Land
290     LNNPD           Containers,Twine,Wire
291     LNNPD           GRIP,Stabilization Prem.
292     LNNPD           Gasoline,Diesel Fuel,Oil
293     LNNPD           Repairs,Licences,Insurance
294     LNNPD           Other Insurance
295     LNNPD           Interest
296     LNNPD           Motor Vehicle Expenses
297     LNNPD           Office Expenses
298     LNNPD           Legal and Accounting Fees
299     LNNPD           Property Taxes
300     LNNPD           Rent(land,bldngs,pasture)
301     LNNPD           Salaries,Wages,Benefits
302     LNNPD           Memberships,subscriptions
303     LNNPD           Custom or Contract Work Expense
304     LNNPD           Electricity
305     LNNPD           Feed,Suppl.,Straw,Bedding
306     LNNPD           Fertilizer and Lime
307     LNNPD           Heating Fuel
308     LNNPD           Livestock Purchased
309     LNNPD           Pesticides etc.
310     LNNPD           Seeds and Plants
311     LNNPD           Ins. Overpayment Recapture
312     LNNPD           Vet.,Med,Breeding Fees
313     LNNPD           Optional Inventory Adj.
314     LNNPD           Mandatory Inventory Adj.
315     LNNPD           Other Expenses
321     LNNPD           Small Tools
458     LNNPD           Home -Heat
459     LNNPD           Home -Electricity
460     LNNPD           Home -Insurance
461     LNNPD           Home -Maintenance
462     LNNPD           Home -Mortgage Interest
463     LNNPD           Home -Property Taxes
464     LNNPD           Home -Other Expenses
465     LNNPD           Auto -Fuel and Oil
466     LNNPD           Auto -Insurance
467     LNNPD           Auto -Interest
468     LNNPD           Auto -Leasing Costs
469     LNNPD           Auto -Licence,Registration
470     LNNPD           Auto -Repairs,Maintenance
471     LNNPD           Auto -Other Expenses

316     SYN             T2121 Fishing
317     LNNPC           Fish products
318     LNNPC           Other Marine Products
319     LNNPC           Grants, Credit and Rebates
320     LNNPC           Subsidies
357     LNNPC           Compensation,Loss Income
322     LNNPC           Other Income
324     LNNPC           Sharesman Income
325     LNNPD           Bait, Ice, Salt
326     LNNPD           Salaries,Wages,Benefits
327     LNNPD           Fuel Costs
328     LNNPD           Gear
329     LNNPD           Insurance
330     LNNPD           Interest
331     LNNPD           Food
332     LNNPD           Licenses
333     LNNPD           Motor Vehicle Expenses
334     LNNPD           Office Expenses
335     LNNPD           Nets and Traps
336     LNNPD           Professional Fees Expens.
337     LNNPD           Crew Shares
338     LNNPD           Fishing Vessel
339     LNNPD           Engine
340     LNNPD           Electrical
341     LNNPD           Other
472     LNNPD           Home -Heat
473     LNNPD           Home -Electricity
474     LNNPD           Home -Insurance
475     LNNPD           Home -Maintenance
476     LNNPD           Home -Mortgage Interest
477     LNNPD           Home -Property Taxes
478     LNNPD           Home -Other Expenses
479     LNNPD           Auto -Fuel and Oil
480     LNNPD           Auto -Insurance
481     LNNPD           Auto -Interest
482     LNNPD           Auto -Leasing Costs
483     LNNPD           Auto -Licence,Registration
484     LNNPD           Auto -Repairs,Maintenance
485     LNNPD           Auto -Other Expenses

342     SYN             Rental
343     LNNPC           Gross Rent
344     LNNPD           Advertising
345     LNNPD           Insurance
346     LNNPD           Interest
347     LNNPD           Maintenance and Repairs
348     LNNPD           Management/Administration
349     LNNPD           Motor Vehicle (excl. CCA)
350     LNNPD           Office Expenses
351     LNNPD           Professional Fees
352     LNNPD           Property Taxes
353     LNNPD           Salaries,Wages,Benefits
354     LNNPD           Travel
355     LNNPD           Utilities
356     LNNPD           Other

166     SYN             Medical Expenses
168     LNNPD           Private Medical,Hosp Plan
167     LYNPD           Medical Expenses

490     SYN             Quebec
491     LNNPD           Quebec Tax Deducted
501     LNNPD           Quebec Tax Installments

9999    FNN             End Form T1

.form   T2
101     FNN             Corporate Income Tax (T2)
4001    SYN             Cash & deposits
4002    LNNBD           1000 - Cash & deposits
4003    LNNBD           1001 - Cash
4004    LNNBD           1002 - In Cdn banks-Canadian curr.
4005    LNNBD           1003 - In Cdn banks-foreign curr.
4006    LNNBD           1004 - In foreign banks-Cdn currency
4007    LNNBD           1005 - In foreign banks-foreign currency
4008    LNNBD           1006 - Credit union central deposits
4009    LNNBD           1007 - Other cash like instruments

4020    SYN             Accounts receivable
4021    LNNBD           1060 - Accounts receivable
4022    LNNBD           1062 - Trade
4023    LNNBD           1064 - Trade from related parties
4024    LNNBD           1066 - Taxes
4025    LNNBD           1067 - Interest
4026    LNNBD           1068 - Holdbacks
4027    LNNBD           1069 - Leases
4028    LNNBD           1071 - From employees

4040    SYN             Allowance for Doubtful
4041    LNNBC           1061 - Accounts receivable
4042    LNNBC           1063 - Trade
4043    LNNBC           1065 - Trade from related parties
4047    LNNBC           1070 - Leases
4048    LNNBC           1072 - From employees
4049    LNNBC           1073 - From members of NPOs

4060    SYN             Inventories
4061    LNNBD           1120 - Inventories
4062    LNNBD           1121 - Fininshed goods for resale
4063    LNNBD           1122 - Parts and supplies
4064    LNNBD           1123 - Properties
4065    LNNBD           1124 - Aggregates
4066    LNNBD           1125 - Work in progress
4067    LNNBD           1126 - Raw materials
4068    LNNBD           1127 - Securities

4080    SYN             Investments
4081    LNNBD           1180 - Short term
4082    LNNBD           1181 - Canadian term deposits
4083    LNNBD           1182 - Canadian shares
4084    LNNBD           1183 - Canadian bonds
4085    LNNBD           1184 - Canadian treasury bills
4086    LNNBD           1185 - Sec. purch. under resale agmts
4087    LNNBD           1186 - Other short term Cdn securities
4088    LNNBD           1187 - Short term foreign investments

4100    SYN             Loans and notes receivable
4101    LNNBD           1240 - Short term
4102    LNNBD           1241 - Demand loans
4103    LNNBD           1242 - Other loans
4104    LNNBD           1243 - Notes receivable
4105    LNNBD           1244 - Mortgages receivableB

4110    SYN             Due from S/H(s)/director(s)
4111    LNNBD           1300 - Short term
4112    LNNBD           1301 - Individual shareholder(s)
4113    LNNBD           1302 - Corporate shareholder(s)
4114    LNNBD           1303 - Director(s)

4120    SYN             Short term investments in
4121    LNNBD           1360 - Joint venture(s)/partnership(s)

4126    SYN             Short term due from
4127    LNNBD           1380 - Joint venture(s)/partnership(s)

4130    SYN             Due frm/invest. in rel. parties
4131    LNNBD           1400 - Short term
4132    LNNBD           1401 - Demand notes
4133    LNNBD           1402 - Interest receivable
4134    LNNBD           1403 - Loans & advancesB

4140    SYN             Customers' liability 
4141    LNNBD           1460 - Under acceptances

4150    SYN             Other current assets
4151    LNNBD           1480 - Other current assets
4152    LNNBD           1481 - Deferred income taxes
4153    LNNBD           1482 - Accrued investment income
4154    LNNBD           1483 - Taxes recoverable/refundable
4155    LNNBD           1484 - Prepaid expenses
4156    LNNBD           1485 - Drilling advances
4157    LNNBD           1486 - Security/tender deposits

4160    SYN             Land
4161    LNNBD           1600 - Land
4162    LNNBD           1601 - Land improvements
4163    LNNBC           1602 - Accum. amortization of improvements

4170    SYN             Depletable assets
4171    LNNBD           1620 - Depletable assets
4172    LNNBD           1622 - Petroleum & natural gas prop.
4173    LNNBD           1624 - Mining properties
4174    LNNBD           1626 - Deferred expl. & dev. charges
4175    LNNBD           1628 - Quarries
4176    LNNBD           1630 - Gravel pits
4177    LNNBD           1632 - Timber limits

4190    SYN             Accum. amort.
4191    LNNBC           1621 - Of depletable assets
4192    LNNBC           1623 - Petroleum & natural gas prop.
4193    LNNBC           1625 - Mining properties
4194    LNNBC           1627 - Deferred exploration & dev. charges
4195    LNNBC           1629 - Quarries
4196    LNNBC           1631 - Gravel pits
4197    LNNBC           1633 - Timber limits

4210    SYN             Buildings
4211    LNNBD           1680 - Buildings
4212    LNNBD           1682 - Manufacturing & process. plant
4213    LNNBD           1684 - Under consturction

4220    SYN             Accum. amort.
4221    LNNBC           1681 - Buildings
4222    LNNBC           1683 - Manufacturing & process. plant

4230    SYN             Mach. & equip.
4231    LNNBD           1740 - Mach., equip., furn. & fixtures
4232    LNNBD           1742 - Motor vehicles
4233    LNNBD           1744 - Tools and dies
4234    LNNBD           1746 - Construction & excavating equip.
4235    LNNBD           1748 - Forestry & logging equipment
4236    LNNBD           1750 - Fishing gear & nets-sonar equip.
4237    LNNBD           1752 - Mining equipment
4238    LNNBD           1754 - Oil & gas-pipelines & dist. sys.
4239    LNNBD           1756 - Prod. equip.-res. industries
4240    LNNBD           1758 - Prod. equip.-other than res. ind.
4241    LNNBD           1760 - Exploration equipment
4242    LNNBD           1762 - Shipping equipment
4243    LNNBD           1764 - Ships and boats
4244    LNNBD           1766 - Aircraft
4245    LNNBD           1768 - Signs
4246    LNNBD           1770 - Small tools
4247    LNNBD           1772 - Radio & communication equipment
4248    LNNBD           1774 - Computer equipment / software
4249    LNNBD           1776 - Musical instruments
4250    LNNBD           1778 - Satellites
4251    LNNBD           1780 - Earth stations
4252    LNNBD           1782 - Mach. & equip. under construction
4253    LNNBD           1783 - Transportation equipment
4254    LNNBD           1785 - Other machinery & equipment
4255    LNNBD           1787 - Furniture and fixtures

4290    SYN             Accum. Amort.
4291    LNNBC           1741 - Mach., equip., furn. & fixtures
4292    LNNBC           1743 - Motor vehicles
4293    LNNBC           1745 - Tools and dies
4294    LNNBC           1747 - Construction & excavating equip.
4295    LNNBC           1749 - Forestry & logging equipment
4296    LNNBC           1751 - Fishing gear & nets - sonar equip.
4297    LNNBC           1753 - Mining equipment
4298    LNNBC           1755 - Oil & gas-pipelines & dist. sys.
4299    LNNBC           1757 - Prod. equipment-resource ind.
4300    LNNBC           1759 - Prod. equip.-other than res. ind.
4301    LNNBC           1761 - Exploration equipment
4302    LNNBC           1763 - Shipping equipment
4303    LNNBC           1765 - Ships and boats
4304    LNNBC           1767 - Aircraft
4305    LNNBC           1769 - Signs
4306    LNNBC           1771 - Small tools
4307    LNNBC           1773 - Radio & communication equip.
4308    LNNBC           1775 - Computer equipment / software
4309    LNNBC           1777 - Musical instruments
4310    LNNBC           1779 - Satellites
4311    LNNBC           1780 - Earth stations
4312    LNNBC           1784 - Transportation equipment
4313    LNNBC           1786 - Other machinery & equipment
4314    LNNBC           1788 - Furniture and fixtures

4330    SYN             Other tangible
4331    LNNBD           1900 - Capital assets
4332    LNNBD           1902 - Logging roads
4333    LNNBD           1904 - Asphalt and parking areas
4334    LNNBD           1906 - Wharves-docks, float walks, etc
4335    LNNBD           1908 - Fences
4336    LNNBD           1910 - Capital leases-buildings
4337    LNNBD           1912 - Capital leases-equipment
4338    LNNBD           1914 - Capital leases-vehicles
4339    LNNBD           1916 - Capital leases-other
4340    LNNBD           1918 - Leasehold improvements
4341    LNNBD           1920 - Other under construction
4342    LNNBD           1921 - Campsites

4350    SYN             Accum. Amort.
4351    LNNBC           1901 - Other tangible capital assets
4352    LNNBC           1903 - Logging roads
4353    LNNBC           1905 - Asphalt and parking areas
4354    LNNBC           1907 - Wharves-docks, float walks, etc
4355    LNNBC           1909 - Fences
4356    LNNBC           1911 - Capital leases-buildings
4357    LNNBC           1913 - Capital leases-equipment
4358    LNNBC           1915 - Capital leases-vehicles
4359    LNNBC           1917 - Capital leases-other
4360    LNNBC           1919 - Leasehold improvements
4361    LNNBC           1922 - Campsites

4370    SYN             Intangible assets
4371    LNNBD           2010 - Concessions, formulas, franch.
4372    LNNBD           2012 - Goodwill
4373    LNNBD           2014 - Quota
4374    LNNBD           2016 - Licences
4375    LNNBD           2018 - Incorporation costs
4376    LNNBD           2020 - Trademarks / patents
4377    LNNBD           2022 - Customer lists
4378    LNNBD           2024 - Rights 
4379    LNNBD           2026 - Research and development

4390    SYN             Accum. Amort. Intangbles
4391    LNNBC           2011 - Intangible assets
4392    LNNBC           2013 - Goodwill
4393    LNNBC           2015 - Quota
4394    LNNBC           2017 - Licences
4395    LNNBC           2019 - Incorporation costs
4396    LNNBC           2021 - Trademarks / patents
4397    LNNBC           2023 - Customer lists
4398    LNNBC           2025 - Rights 
4399    LNNBC           2027 - Research & development

4410    SYN             Resource rights
4411    LNNBD           2070 - Resource rights
4412    LNNBD           2072 - Timber rights
4413    LNNBD           2074 - Mining rights
4414    LNNBD           2076 - Oil and gas rights

4420    SYN             Accum. Amort.
4421    LNNBC           2071 - Resource rights
4422    LNNBC           2073 - Timber rights
4423    LNNBC           2075 - Mining rights
4424    LNNBC           2077 - Oil and gas rights

4430    SYN             Due from S/H(s)/director(s)
4431    LNNBD           2180 - Long term
4432    LNNBD           2181 - Individual shareholder(s)
4433    LNNBD           2182 - Corporate shareholder(s)
4434    LNNBD           2183 - Director(s)

4440    SYN             Due from members
4441    LNNBD           2190 - advances, loans, or notes

4445    SYN             Long term investment in
4446    LNNBD           2200 - Joint venture(s)/partnership(s)

4450    SYN             Long term due from
4451    LNNBD           2220 - Joint venture(s)/partnership(s)

4455    SYN             Due frm/invest. in rel. parties
4456    LNNBD           2240 - Long term
4457    LNNBD           2241 - Cdn related parties
4458    LNNBD           2242 - Shares in Cdn corps
4459    LNNBD           2243 - Loans/advs to Cdn corps
4460    LNNBD           2244 - Invest.-Cdn corps (cost)
4461    LNNBD           2245 - Invest.-Cdn corps (equity)
4462    LNNBD           2246 - Foreign parties
4463    LNNBD           2247 - Shares in foreign corps
4464    LNNBD           2248 - Loans/adv to foreign corps
4465    LNNBD           2249 - Invest.-foreign corps (cost)
4466    LNNBD           2250 - Invest.-foreign corps (equity)

4470    SYN             Invest. in co-tenancy
4471    LNNBD           2280 - Investment in co-ownerships

4475    SYN             L.T. investments
4476    LNNBD           2300 - Long term investments
4477    LNNBD           2301 - Foreign shares
4478    LNNBD           2302 - Other foreign investments
4479    LNNBD           2303 - Canadian shares
4480    LNNBD           2304 - Government of Canada debt
4481    LNNBD           2305 - Cdn, prov. and muni. gov't debt
4482    LNNBD           2306 - Cdn corp. bonds and debentues
4483    LNNBD           2307 - Debt securities
4484    LNNBD           2308 - Equity securities
4485    LNNBD           2309 - Sec. purch. under resale agmts
4486    LNNBD           2310 - Central credit union shares
4487    LNNBD           2311 - Other Canadian investments

4490    SYN             L.T. loans
4491    LNNBD           2360 - Advs and notes shown long term
4492    LNNBD           2361 - Mortgages 
4493    LNNBD           2362 - Personal and credit card loans
4494    LNNBD           2363 - Business and government loans
4495    LNNBD           2364 - Line of credit

4500    SYN             Other L.T. assets
4501    LNNBD           2420 - ITC's, stock exch. seats, etc
4502    LNNBD           2421 - Deferred income taxes
4503    LNNBD           2422 - Deferred pension charges
4504    LNNBD           2423 - Deferred unrealized exch. losses
4505    LNNBD           2424 - Other deferred items/charges
4506    LNNBC           2425 - Accum. amort. of deferred charges
4507    LNNBD           2426 - Reserve fund
4508    LNNBD           2427 - Csh surrender value of life insur.

4520    SYN             Assets held in trust
4521    LNNBD           2590 - Funds held in escrow

4600    SYN             Bank overdraft
4601    LNNBC           2600 - Bank indebtedness 

4605    SYN             A/P & accruals
4606    LNNBC           2620 - Agrmts, claims, rent, etc
4607    LNNBC           2621 - Trade payables
4608    LNNBC           2622 - Trade payables to related parties
4610    LNNBC           2623 - Holdbacks payable
4611    LNNBC           2624 - Wages payable
4612    LNNBC           2625 - Management fees pyble
4613    LNNBC           2626 - Bonuses pyble
4614    LNNBC           2627 - Employee deductions pyble
4615    LNNBC           2628 - Withholding taxes pyble
4616    LNNBC           2629 - Interest payable
4617    LNNBC           2630 - To members of NPOs

4620    SYN             Taxes payable
4621    LNNBC           2680 - Capital, foreign, GST/HST, inc.

4630    SYN             ST Debt
4631    LNNBC           2700 - Short term debt
4632    LNNBC           2701 - Loans from Canadian banks
4633    LNNBC           2702 - Liability for sec. sold short
4634    LNNBC           2703 - Sec. sold under repurch. agmts
4635    LNNBC           2704 - Gold and silver certificates
4636    LNNBC           2705 - Cheques and other items in transit
4637    LNNBC           2706 - Lien notes

4638    SYN             Deferred income
4639    LNNBC           2770 - Short term

4640    SYN             Due to S/H(s)/director(s)
4641    LNNBC           2780 - Short term
4642    LNNBC           2781 - Individual shareholder(s)
4643    LNNBC           2782 - Corporate shareholder(s)
4644    LNNBC           2783 - Director(s)

4650    SYN             Short term due to
4651    LNNBC           2840 - Joint venture(s)/partnership(s)

4655    SYN             Due to rel. parties
4656    LNNBC           2860 - Short term
4657    LNNBC           2861 - Demand notes
4658    LNNBC           2862 - Interest payable
4659    LNNBC           2863 - Advances

4665    SYN             Current portion of
4666    LNNBC           2920 - Long term debt

4670    SYN             Bankers' acceptances
4671    LNNBC           2940 - For financial institutions

4675    SYN             Other CL
4676    LNNBC           2960 - Other current liabilities
4677    LNNBC           2961 - Deposits received
4678    LNNBC           2962 - Dividends payable
4679    LNNBC           2963 - Deferred income taxes
4680    LNNBC           2964 - Res.-guarantees, warr./indemnities
4681    LNNBC           2965 - General provisions / reserves
4682    LNNBC           2966 - Crew shares

4690    SYN             L.T. Debt
4691    LNNBC           3140 - Long term debt
4692    LNNBC           3141 - Mortgages
4693    LNNBC           3142 - Farm credit corporation loan
4694    LNNBC           3143 - Chartered bank loan
4695    LNNBC           3144 - Credit Union/Caisse Pop. loan
4696    LNNBC           3145 - Provincial government loan
4697    LNNBC           3146 - Supply company loan
4698    LNNBC           3147 - Private loan
4699    LNNBC           3148 - Centrals, leagues, & fed. loans
4700    LNNBC           3149 - Line of credit
4701    LNNBC           3150 - Securities sold short
4702    LNNBC           3151 - Sec. sold under repurch. agmts
4703    LNNBC           3152 - Lien notes

4710    SYN             Deposit liabilities
4711    LNNBC           3200 - Of fianancial institutions

4715    SYN             Bonds and debentures
4716    LNNBC           3210 - Long term

4720    SYN             Deferred income
4721    LNNBC           3220 - Long term

4730    SYN             Deferred income taxes
4731    LNNBC           3240 - Long term

4740    SYN             Due to S/H(s)/director(s)
4741    LNNBC           3260 - Long term
4742    LNNBC           3261 - Individual shareholder(s)
4743    LNNBC           3262 - Corporate shareholder(s)
4744    LNNBC           3263 - Director(s)

4750    SYN             Due to members
4751    LNNBC           3270 - Long term

4755    SYN             Long term due to
4756    LNNBC           3280 - Joint venture(s)/partnership(s)

4760    SYN             Due to rel. parties
4761    LNNBC           3300 - Short term
4762    LNNBC           3301 - Canadian parties
4763    LNNBC           3302 - Foreign parties

4770    SYN             Other LT lia.
4771    LNNBC           3320 - Other long term liabilities
4772    LNNBC           3321 - Obligations/commitments/cap. leases
4773    LNNBC           3322 - Reserves for guar., warr./indem.
4774    LNNBC           3323 - Provision for site restoration
4775    LNNBC           3324 - Contr. to qual. environ. trust
4776    LNNBC           3325 - General provisions / reserves
4777    LNNBC           3326 - Preference shares restated
4778    LNNBC           3327 - Member allocations
4779    LNNBC           3328 - Deferred revenue-incomplete contracts

4785    SYN             Subordinated debt
4786    LNNBC           3460 - Long term

4790    SYN             Amounts held in trust
4791    LNNBC           3470 - Long term

4795    SYN             Equity - Shares
4796    LNNBC           3500 - Common
4797    LNNBC           3520 - Preferred

4800    SYN             Equity - Surplus
4801    LNNBC           3540 - Contributed & other surplus
4802    LNNBC           3541 - Contributed surplus
4803    LNNBC           3542 - Appraisal surplus
4804    LNNBC           3543 - General reserve

4807    SYN             Equity - Other
4808    LNNBC           3570 - Head Office acct.

4811    SYN             R/E(deficit)
4812    LNNBC           3660 - Opening balance
4813    LNNBC           3680 - Net income/loss
4814    LNNBC           3720 - Prior period adjustments
4815    LNNBC           3849 - Ending balance

4820    SYN             Dividends
4821    LNNBD           3700 - Declared
4822    LNNBD           3701 - Cash
4823    LNNBD           3702 - Patronage

4826    SYN             Other items affecting R/E
4827    LNNBC           3740 - Other items
4828    LNNBC           3741 - Share redemptions
4829    LNNBC           3742 - Special reserves
4830    LNNBC           3743 - Currency adjustments
4831    LNNBC           3744 - Unusual revenue items
4832    LNNBC           3745 - Interfund Transfer

4835    SYN             Sales of goods and services
4836    LNNPC           8000 - Trade
4837    LNNPC           8020 - To related parties
4838    LNNPC           8030 - Interdividisional sales

4840    SYN             Sales frm res. prop.
4841    LNNPC           8040 - Sales from resource properties
4842    LNNPC           8041 - Petroleum & natural gas
4843    LNNPC           8042 - Petro. & nat. gas to rel. parties
4844    LNNPC           8043 - Gas marketing
4845    LNNPC           8044 - Processing revenue
4846    LNNPC           8045 - Pipeline revenue
4847    LNNPC           8046 - Seismic sales
4848    LNNPC           8047 - Mining revenue
4849    LNNPC           8048 - Coal revenue
4850    LNNPC           8049 - Oil sands revenue
4851    LNNPC           8050 - Royalty income
4852    LNNPC           8051 - Oil & gas Part./JV income/loss
4853    LNNPC           8052 - Mining Part./JV income/loss
4854    LNNPC           8053 - Other production revenue

4860    SYN             Invest. rev.
4861    LNNPC           8090 - Investment revenue
4862    LNNPC           8091 - Int. from foreign sources
4863    LNNPC           8092 - Int. from Cdn bonds & debentures
4864    LNNPC           8093 - Int. from Cdn mortgage loans
4865    LNNPC           8094 - Int. from other Cdn sources
4866    LNNPC           8095 - Dividend income
4867    LNNPC           8096 - Dividends from Cdn sources
4868    LNNPC           8097 - Dividends from foreign sources

4870    SYN             Interest income (F.I.)
4871    LNNPC           8100 - Financial institutions (F.I.)
4872    LNNPC           8101 - Loan interest
4873    LNNPC           8102 - Securities interest
4874    LNNPC           8103 - Deposits with banks

4875    SYN             Commission revenue
4876    LNNPC           8120 - Commission revenue
4877    LNNPC           8121 - Real estate transactions

4880    SYN             Rental income
4881    LNNPC           8140 - Revenue
4882    LNNPC           8141 - Real estate
4883    LNNPC           8142 - Film revenue

4886    SYN             Vehicle leasing
4888    LNNPC           8150 - Long term & short term

4891    SYN             Fishing rev.
4892    LNNPC           8160 - Fishing revenue
4893    LNNPC           8161 - Fish products
4894    LNNPC           8162 - Other marine products
4895    LNNPC           8163 - Fishing grants, credits & rebates
4896    LNNPC           8164 - Fishing subsidies
4897    LNNPC           8165 - Loss of fish inc./prop. compensation 
4898    LNNPC           8166 - Sharesman income

4905    SYN             Realized gains/losses
4906    LNNPC           8210 - Disposal of assets
4907    LNNPC           8211 - Sale of investments
4908    LNNPC           8212 - Sale of resource prop.

4910    SYN             Other revenue
4911    LNNPC           8230 - Gain on settlement of debt, & misc.
4912    LNNPC           8231 - Foreign exchange gains/losses
4913    LNNPC           8232 - Income/loss of subsidiaries/affil.
4914    LNNPC           8233 - Income/loss of other divisions
4915    LNNPC           8234 - Income/loss of joint ventures
4916    LNNPC           8235 - Income/loss of partnerships
4917    LNNPC           8236 - Realization of deferred revs
4918    LNNPC           8237 - Royalty income other than res.
4919    LNNPC           8238 - Alberta royalty tax credits
4920    LNNPC           8239 - Management & administration fees
4921    LNNPC           8240 - Telecommunications revenue
4922    LNNPC           8241 - Consulting fees
4923    LNNPC           8242 - Subsidies and grants
4924    LNNPC           8243 - Sale of by-products
4925    LNNPC           8244 - Deposit services
4926    LNNPC           8245 - Credit services
4927    LNNPC           8246 - Card services
4928    LNNPC           8247 - Patronage dividends
4929    LNNPC           8248 - Insurance recoveries
4930    LNNPC           8249 - Expense recoveries
4931    LNNPC           8250 - Bad debt recoveries


4935    SYN             NPO Amounts received
4936    LNNPC           8221  - Membership Fees
4937    LNNPC           8222 - Assessments
4938    LNNPC           8223 - Gifts
4939    LNNPC           8224 - Gross Sales

4940    SYN             COS-Opening Inv.
4941    LNNPD           8300 - Opening Inventory
4942    LNNPD           8301 - Finished goods
4943    LNNPD           8303 - Raw materials
4944    LNNPD           8303 - Goods in progress

4950    SYN             Purchases
4951    LNNPD           8320 - Cost of materials

4955    SYN             Direct wages & trades
4956    LNNPD           8340 - Wages
4957    LNNPD           8350 - Benefits on direct wages
4958    LNNPD           8360 - Trades and sub-contracts 

4965    SYN             Production costs 
4966    LNNPD           8370 - Other than resource 

4970    SYN             Res. prod. costs 
4972    LNNPD           8400 - Resource Production costs
4973    LNNPD           8401 - Pipeline operations
4974    LNNPD           8402 - Drilling
4975    LNNPD           8403 - Site restoration costs
4976    LNNPD           8404 - Gross overriding royalty
4977    LNNPD           8405 - Freehold royalties
4978    LNNPD           8406 - Other producing prop. rental
4979    LNNPD           8407 - Prospect / geological
4980    LNNPD           8408 - Well operating, fuel & equip.
4981    LNNPD           8409 - Well abandonment & dry holes
4982    LNNPD           8410 - Other lease rentals
4983    LNNPD           8411 - Exploration expenses
4984    LNNPD           8412 - Development expenses

4990    SYN             Crown charges
4991    LNNPD           8435 - Crown charges
4992    LNNPD           8436 - Crown royalties
4993    LNNPD           8437 - Crown lease rentals
4994    LNNPD           8438 - Freehold mineral tax
4995    LNNPD           8439 - Mining taxes
4996    LNNPD           8440 - Oil sand leases
4997    LNNPD           8441 - Saskatchewan res. surcharge

5000    SYN             Other direct costs
5001    LNNPD           8450 - Other direct costs 
5002    LNNPD           8451 - Equip. hire & operation
5004    LNNPD           8452 - Log yard
5005    LNNPD           8453 - Forestry costs
5006    LNNPD           8454 - Logging road costs
5007    LNNPD           8455 - Stumpage costs
5008    LNNPD           8456 - Royalty costs
5009    LNNPD           8457 - Freight in and duty
5010    LNNPD           8458 - Inventory write down
5011    LNNPD           8459 - Amort. of tangible assets
5012    LNNPD           8460 - Amort. of natural res. assets
5013    LNNPD           8461 - O.H. expenses allocated to COS

5020    SYN             COS - Closing Inv.
5021    LNNPC           8500 - Closing Inventory
5022    LNNPC           8501 - Finished goods
5023    LNNPC           8502 - Raw materials
5024    LNNPC           8503 - Goods in progress

5030    SYN             Adv. and promo.
5031    LNNPD           8520 - Advertising and promotion 
5032    LNNPD           8521 - Advertising
5033    LNNPD           8522 - Donations
5034    LNNPD           8523 - Meals and entertainment
5035    LNNPD           8524 - Promotion

5045    SYN             Bad debt expense
5046    LNNPD           8590 - Bad debt expense

5047    SYN             Loan losses
5048    LNNPD           8610 - Loan losses
5049    LNNPD           8611 - Provision for loan losses

5050    SYN             Employee benefits
5051    LNNPD           8620 - Employee benefits
5052    LNNPD           8621 - Group insurance benefits
5053    LNNPD           8622 - Employer's portion
5054    LNNPD           8623 - Contr. to deferred income plans

5060    SYN             Amortization exp.
5061    LNNPD           8570 - Intangible assets 
5062    LNNPD           8650 - Natural res. assets
5063    LNNPD           8670 - Tangible assets 

5070    SYN             Insurance
5071    LNNPD           8690 - Bonding, property, liability
5072    LNNPD           8691 - Life insurance on executives

5075    SYN             Int. & bk chgs
5077    LNNPD           8710 - Interest and bank charges 
5078    LNNPD           8711 - Interest on short term debt
5079    LNNPD           8712 - Int. on bonds and debentures
5080    LNNPD           8713 - Interest on mortgages
5081    LNNPD           8714 - Interest on L.T.D.
5082    LNNPD           8715 - Bank charges
5083    LNNPD           8716 - Credit card charges
5084    LNNPD           8717 - Collection and credit costs

5090    SYN             Interest paid (F.I.)
5091    LNNPD           8740 - By financial institutions
5092    LNNPD           8741 - On deposits 
5093    LNNPD           8742 - On bonds and debentures

5094    SYN             Business taxes, etc.
5095    LNNPD           8760 - Default
5096    LNNPD           8761 - Memberships
5097    LNNPD           8762 - Business taxes
5098    LNNPD           8763 - Franchise fees
5099    LNNPD           8764 - Government fees

5100    SYN             Large corp. tax
5101    LNNPD           8780 - New Brunswick
5102    LNNPD           8790 - Nova Scotia

5105    SYN             Office expenses
5106    LNNPD           8810 - Office expenses
5107    LNNPD           8811 - Office stationery & supplies
5108    LNNPD           8812 - Office utilities
5109    LNNPD           8813 - Data processing

5115    SYN             Professional fees
5116    LNNPD           8860 - Professional fees
5117    LNNPD           8861 - Legal fees
5118    LNNPD           8862 - Accounting fees
5119    LNNPD           8863 - Consulting fees
5120    LNNPD           8864 - Architect fees
5121    LNNPD           8865 - Appraisal fees
5122    LNNPD           8866 - Laboratory fees
5123    LNNPD           8867 - Medical fees
5124    LNNPD           8868 - Veterinary fees
5125    LNNPD           8869 - Brokerage fees
5126    LNNPD           8870 - Transfer fees
5127    LNNPD           8871 - Management & administration fees
5128    LNNPD           8872 - Refining and assay
5129    LNNPD           8873 - Registrar & transfer agent fees
5130    LNNPD           8874 - Restructuring costs
5131    LNNPD           8875 - Security & exch. commission fees
5132    LNNPD           8876 - Training expense
5133    LNNPD           8877 - Studio and recording

5140    SYN             Rental exps.
5141    LNNPD           8910 - Rental
5142    LNNPD           8911 - Real estate rental
5143    LNNPD           8912 - Occupancy costs
5144    LNNPD           8913 - Condominium fees
5145    LNNPD           8914 - Equipment rental
5146    LNNPD           8915 - Motor vehicle rentals
5147    LNNPD           8916 - Moorage (boat)
5148    LNNPD           8917 - Storage
5149    LNNPD           8918 - Quota rental

5155    SYN             Repairs and main.
5156    LNNPD           8960 - Repairs and maintenance
5157    LNNPD           8961 - Buildings
5158    LNNPD           8962 - Vehicles
5159    LNNPD           8963 - Boats
5160    LNNPD           8964 - Machinery and equipment

5165    SYN             Other R & M
5166    LNNPD           9010 - Other repairs & maintenance
5167    LNNPD           9011 - Machine shop expense
5168    LNNPD           9012 - Road costs
5169    LNNPD           9013 - Security
5170    LNNPD           9014 - Garbage removal

5175    SYN             Salaries and wages
5176    LNNPD           9060 - Salaries and wages
5177    LNNPD           9061 - Commissions
5178    LNNPD           9062 - Crew share
5179    LNNPD           9063 - Bonuses
5180    LNNPD           9064 - Directors fees
5181    LNNPD           9065 - Management salaries
5182    LNNPD           9066 - Employee salaries

5185    SYN             Sub-contracts
5186    LNNPD           9110 - Sub-contracts

5190    SYN             Supplies
5191    LNNPD           9130 - Supplies
5192    LNNPD           9131 - Small tools
5193    LNNPD           9132 - Shop expense
5194    LNNPD           9133 - Uniforms
5195    LNNPD           9134 - Laundry
5196    LNNPD           9135 - Food and catering
5197    LNNPD           9136 - Fishing gear
5198    LNNPD           9137 - Nets and traps
5199    LNNPD           9138 - Salt, bait, and ice
5200    LNNPD           9139 - Camp supplies
5201    LNNPD           9150 - Computer related expenses
5202    LNNPD           9151 - Upgrade
5203    LNNPD           9152 - Internet

5205    SYN             Property taxes
5206    LNNPD           9180 - Municipal & realty taxes

5210    SYN             Travel expenses
5211    LNNPD           9200 - Travel expenses
5212    LNNPD           9201 - Meetings & conventions

5215    SYN             Utilities
5216    LNNPD           9220 - Utilities
5217    LNNPD           9221 - Electricity
5218    LNNPD           9222 - Water
5219    LNNPD           9223 - Heat
5220    LNNPD           9224 - Fuel costs
5221    LNNPD           9225 - Telephone & telecommunications

5225    SYN             Other expenses
5226    LNNPD           9270 - Other expenses
5227    LNNPD           9271 - Cash over / short
5228    LNNPD           9272 - Reimbursement of parent co. exps.
5229    LNNPD           9273 - Selling expenses
5230    LNNPD           9274 - Shipping & warehouse expense
5231    LNNPD           9275 - Delivery, freight & express
5232    LNNPD           9276 - Warranty expenses
5233    LNNPD           9277 - Royalty expenses - resident
5234    LNNPD           9278 - Royalty expenses - non-resident
5235    LNNPD           9279 - Dumping charges
5236    LNNPD           9280 - Land fill fees
5237    LNNPD           9281 - Vehicle expenses
5238    LNNPD           9282 - Research & development
5239    LNNPD           9283 - Withholding taxes
5240    LNNPD           9284 - General & admin. expenses
5241    LNNPD           9285 - Interdivisional transfer
5242    LNNPD           9286 - Interfund transfer

5255    SYN             Revenue-grains & oilseeds
5256    LNNPC           9370 - Mustard, rye & sunflower seeds
5257    LNNPC           9371 - Wheat
5258    LNNPC           9372 - Oats
5259    LNNPC           9373 - Barley
5260    LNNPC           9374 - Mixed grains
5261    LNNPC           9375 - Corn
5262    LNNPC           9376 - Canola
5263    LNNPC           9377 - Flaxseed
5264    LNNPC           9378 - Soya beans
5265    LNNPC           9379 - Wheat board payments

5270    SYN             Other crop revenues
5271    LNNPC           9420 - Herbs, hops, & sugar beets
5272    LNNPC           9421 - Fruit
5273    LNNPC           9422 - Potatoes
5274    LNNPC           9423 - Vegetables
5275    LNNPC           9424 - Tobacco
5276    LNNPC           9425 - Greenhouse & nursery products
5277    LNNPC           9426 - Forage crops

5285    SYN             Revenue
5286    LNNPC           9470 - Livestock & animal products
5287    LNNPC           9471 - Cattle
5288    LNNPC           9472 - Swine
5289    LNNPC           9473 - Poultry
5290    LNNPC           9474 - Sheep and lambs
5291    LNNPC           9475 - Pregnant mare urine (PMU)
5292    LNNPC           9476 - Milk & cream(excl. dairy subs.)
5293    LNNPC           9477 - Eggs for consumption
5294    LNNPC           9478 - Hatching eggs
5295    LNNPC           9479 - Aquaculture
5296    LNNPC           9480 - Horses (breeding and meat)

5300    SYN             Other commodities
5301    LNNPC           9520 - Other commodities
5302    LNNPC           9521 - Maple products
5303    LNNPC           9522 - Artificial insemination
5304    LNNPC           9523 - Semen production
5305    LNNPC           9524 - Embryo production

5310    SYN             Program pymt revs
5311    LNNPC           9540 - Program payment revenues
5312    LNNPC           9541 - Dairy subsidies
5313    LNNPC           9542 - Crop insurance
5314    LNNPC           9543 - NISA payments
5315    LNNPC           9544 - Disaster Assistance Program
5316	LNNPC		9545 - CAIS benefit	
5317	LNNPC		9546 - Produc. insurance premium benefit

5320    SYN             Rebates
5321    LNNPC           9570 - Rebates
5322    LNNPC           9571 - Fuel
5323    LNNPC           9572 - Interest
5324    LNNPC           9573 - Property taxes
5325    LNNPC           9574 - Resales, GST for NISA elig. exps
5326    LNNPC           9575 - GST for NISA non-eligible exps

5330    SYN             Other farm revs/losses 
5331    LNNPC           9600 - Other farm revenues/losses 
5332    LNNPC           9601 - Custom/contract work & mach. rentals
5333    LNNPC           9602 - Wood sales
5334    LNNPC           9603 - Horse racing
5335    LNNPC           9604 - Insurance proceeds
5336    LNNPC           9605 - Patronage dividends
5337    LNNPC           9606 - Rental income
5338    LNNPC           9607 - Interest income
5339    LNNPC           9608 - Dividend income
5340    LNNPC           9609 - Gains/losses on disposal of assets
5341    LNNPC           9610 - Gravel
5342    LNNPC           9611 - Trucking
5343    LNNPC           9612 - Resale of commodities purchased
5344    LNNPC           9613 - Leases (gas, oil, well, surface, etc.)
5345    LNNPC           9614 - Machine Rentals
5346    LNNPC           9615 - Farming partnership income/loss
5347    LNNPC           9616 - Farming joint venture income/loss
5348	LNNPC		9617 - Custom feeding

5350    SYN             Crop expenses 
5351    LNNPD           9660 - Crop expenses
5352    LNNPD           9661 - Containers, twine & baling wire
5353    LNNPD           9662 - Fertilizers and lime
5354    LNNPD           9663 - Pesticides
5355    LNNPD           9664 - Seeds and plants
5356    LNNPD           9665 - Insurance prem. (crop) NISA ACS

5370    SYN             Livestock expenses
5371    LNNPD           9710 - Livestock expenses
5372    LNNPD           9711 - Feed, sup., straw & bedding
5373    LNNPD           9712 - Livestock purchases
5374    LNNPD           9713 - Vet, medicine & breeding fees
5375    LNNPD           9714 - Minerals & salts

5380    SYN             Machinery expenses
5381    LNNPD           9760 - Machinery expenses
5382    LNNPD           9761 - Machinery insurance
5383    LNNPD           9762 - Machinery licences
5384    LNNPD           9763 - Machinery repairs
5385    LNNPD           9764 - Machinery fuel
5386    LNNPD           9765 - Machinery lease

5400    SYN             General farm exps
5401    LNNPD           9790 - General farm expenses
5402    LNNPD           9791 - Amortization of tangible assets
5403    LNNPD           9792 - Advertising, mkting costs & promo
5404    LNNPD           9793 - Bad debt
5405    LNNPD           9794 - Benefits related to employee sal.
5406    LNNPD           9795 - Building repairs and main.
5407    LNNPD           9796 - Clearing, levelling & draining land
5408    LNNPD           9797 - Crop insur., GRIP & stab. premiums
5409    LNNPD           9798 - Custom or contract work
5410    LNNPD           9799 - Electricity
5411    LNNPD           9800 - Fence repairs & maintenance
5412    LNNPD           9801 - Freight and trucking
5413    LNNPD           9802 - Heating fuel & curing fuel
5414    LNNPD           9803 - Insurance prgm overpymt recap.
5415    LNNPD           9804 - Other insurance premiums
5416    LNNPD           9805 - Interest & bank charges
5417    LNNPD           9806 - Marketing board fees
5418    LNNPD           9807 - Memberships / subscriptions
5419    LNNPD           9808 - Office expenses
5420    LNNPD           9809 - Professional fees
5421    LNNPD           9810 - Property taxes
5422    LNNPD           9811 - Rent - land & buildings
5423    LNNPD           9812 - Rent - machinery
5424    LNNPD           9813 - Other rental expenses
5425    LNNPD           9814 - Salaries and wages
5426    LNNPD           9815 - Wages other than spouse or deps
5427    LNNPD           9816 - Wages paid to dependants
5428    LNNPD           9817 - Selling costs
5429    LNNPD           9818 - Supplies
5430    LNNPD           9819 - Motor vehicle expenses
5431    LNNPD           9820 - Small tools
5432    LNNPD           9821 - Soil testing
5433    LNNPD           9822 - Storage / drying
5434    LNNPD           9823 - Licences / permits
5435    LNNPD           9824 - Telephone
5436    LNNPD           9825 - Quota rental (tobacco, dairy)
5437    LNNPD           9826 - Gravel
5438    LNNPD           9827 - Purchases of commodities resold
5439    LNNPD           9828 - Salaries & wages paid to spouse
5440    LNNPD           9829 - Motor vehicle interest/leasing
5441    LNNPD           9830 - Prepared feed
5442    LNNPD           9831 - Custom feed
5443    LNNPD           9832 - Amortization of intagible assets
5444    LNNPD           9833 - Amortization of milke quota
5445	LNNPD           9834 - Travel expenses
5446	LNNPD           9835 - Capital/business taxes
5447	LNNPD		9836 - Commissions and levies
5448	LNNPD		9850 - Non-farming expenses
5450    LNNPD           9870 - Net inventory adjustment 

5470    SYN             E.I. & Other
5471    LNNPC           9975 - Extraordinary items
5472    LNNPC           9976 - Legal settlements
5473    LNNPC           9980 - Unrealized gains / losses
5474    LNNPC           9985 - Unusual items

5480    SYN             Income taxes
5481    LNNPD           9990 - Current
5482    LNNPD           9995 - Deferred provision

9999    FNN             End Form T2

.form   T1044
6100    FNN             Non Profit Return (T1044)
6101    SYN             Section B - Amounts received
6102    LNNPC           100 - Membership dues, fees, assessments 
6103    LNNPC           101 - Federal, prov., mun. grants 
6104    LNNPC           102 - Interest, dividends, rentals, etc.
6105    LNNPC           103 - Proceeds from capital property
6106    LNNPC           104 - Gross sales from org. activities
6107    LNNPC           105 - Gifts
6108    LNNPC           106 - Other receipts 

6201    SYN             Section C - Assets
6202    LNNBD           108 - Cash and short-term investments
6203    LNNBD           109 - Amounts receivable from members
6204    LNNBD           110 - Amounts receivable from all others 
6205    LNNBD           111 - Prepaid expenses
6206    LNNBD           112 - Inventory
6207    LNNBD           113 - Long-term investments
6208    LNNBD           114 - Fixed assets
6209    LNNBD           115 - Other assets

6300    SYN             Section c - Liabilities
6301    LNNBC           117 - Amounts owing to members
6302    LNNBC           118 - Amounts owing to all others

6400    SYN             Section D - Remuneration
6401    LNNPD           120 - Total remuneration and benefits 
6402    LNNPD           121 - Total remuneration and benefits to members
6403    LNNPD           122 - Other payments to members

9999    FNN             End Form T1044

.form   T3010
7100    FNN             Charity Return (T3010)
7101    SYN             Assets
7102    LNNBD           4100 - Cash, bank accounts, investments
7103    LNNBD           4110 - Amounts receivable (non-arms length)
7104    LNNBD           4120 - Amounts receivable  (others)
7105    LNNBD           4130 - Investments in non-arm's length parties
7106    LNNBD           4140 - Long-term investments
7107    LNNBD           4150 - Inventories
7108    LNNBD           4160 - Capital assets
7109    LNNBD           4170 - Other assets

7201    SYN             Liabilities
7202    LNNBC           4300 - Accounts payable and accrued liabilities
7203    LNNBC           4310 - Deferred revenue
7204    LNNBC           4320 - Amounts owing (non-arm's length)
7205    LNNBC           4330 - Other liabilities

7301    SYN             Revenue 
7302    LNNPC           4500 - Total tax-receipted gifts
7303    LNNPC           4510 - Total gifts received from other charities
7304    LNNPC           4520 - Total specified gifts
7305    LNNPC           4530 - Total other gifts
7306    LNNPC           4540 - Revenue from federal government
7307    LNNPC           4550 - Revenue from provincial/territorial gov.
7308    LNNPC           4560 - Revenue from municipal/regional gov.
7309    LNNPC           4580 - Interest and investment income
7310    LNNPC           4590 - Proceeds (gross amount)
7311    LNNPC           4600 - Proceeds (net amount)
7312    LNNPC           4610 - Rental income (land and buildings)
7313    LNNPC           4620 - Memberships, dues, and association fees
7314    LNNPC           4630 - Total revenue from fundraising activities
7315    LNNPC           4640 - Total revenue from goods and services 
7316    LNNPC           4650 - Other revenue

7400    SYN             Expenditures
7401    LNNPD           4800 - Advertising and promotion
7402    LNNPD           4810 - Travel and vehicle
7403    LNNPD           4820 - Interest and bank charges
7404    LNNPD           4830 - Licences, memberships, and dues
7405    LNNPD           4840 - Office supplies and expenses
7406    LNNPD           4850 - Occupancy costs
7407    LNNPD           4860 - Professional and consulting fees
7408    LNNPD           4870 - Education, training for staff and volunteers
7409    LNNPD           4880 - Salaries, wages, benefits, and honoraria
7410    LNNPD           4890 - Donated and purchased supplies and assets 
7411    LNNPD           4900 - Amortization of capitalized assets
7412    LNNPD           4910 - Research grants and scholarships
7413    LNNPD           4920 - Other expenditures
7414    LNNPD           5000 - Total charitable programs expenditures
7415    LNNPD           5010 - Total mgmt and administration expenditures
7416    LNNPD           5020 - Total fundraising expenditures. 
7417    LNNPD           5030 - Total political activity expenditures
7418    LNNPD           5040 - Total other activity expenditures
7419    LNNPD           5050 - Total gifts to qualified donees

9999    FNN             End Form T3010

End Forms
