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Mississaugas of Scugog Island First NationFiscal year 2022-2023

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First Nations / Band 140 · Ontario

Mississaugas of Scugog Island First Nation

Fiscal year 2022-2023 (year-end 2023-03-31) · 261 registered · 57 on reserve · Ogemawahj Tribal Council

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At a glance · FY 2022-2023

Annual surplus (deficit)

$2.14M

$2,136,457

Total revenue

$11.5M

$11,531,466

Total expenses

$9.40M

$9,395,009

Accumulated surplus

$14.3M

$14,301,371

Total financial assets

$5.23M

$5,229,971

Total financial liabilities

$5.35M

$5,346,412

Net financial assets (debt)

-$116K

-$116,441

Total non-financial assets

$14.4M

$14,417,812

Revenue and expenses · FY 2022-2023

As published. Line items from the Statement of Operations, ranked by amount.

Revenue

  • Federal government transfers for operating$3.48M
  • Fisheries$3.38M
  • Federal government transfers for capital$1.14M
  • Fuel sales$897K
  • Other$873K
  • Boat shop and consulting income$719K
  • Provincial government transfers for operating$572K
  • Tobacco sales$215K
  • Aquaculture$132K
  • Rental income$115K

Expenses

  • Fisheries$1.99M
  • Indian Government Support$1.32M
  • Economic Development$1.31M
  • Amortization$1.05M
  • Education$949K
  • Consulting$886K
  • Income Assistance$628K
  • Health$553K
  • Other Capital$450K
  • Aquaculture$319K
  • Facilities - Operations and maintenance$134K
  • Natural Resources$39.7K
  • Assisted Living$32.2K
  • Gain on disposal of tangible capital assets-$265K

Reconciliation: revenue $11.5M − expenses $9.40M = $2.14M surplus

Across the years

2014–152015–162016–172017–182018–192020–212021–222022–232024–25
Total revenue$3.87M$4.10M$5.62M$6.97M$6.08M$7.52M$11.5M$11.5M$13.8M
Total expenses$3.99M$3.76M$4.68M$4.76M$5.12M$7.22M$8.83M$9.40M$11.5M
Annual surplus (deficit)-$117K$342K$940K$2.21M$956K$300K$2.68M$2.14M$2.38M
Net financial assets (debt)-$2.03M-$1.89M-$2.11M-$433K-$816K-$1.99M-$1.65M-$116K-$1.15M
Accumulated surplus$2.65M$2.99M$3.93M$6.14M$7.09M$8.63M$11.3M$14.3M$19.1M

Data by fiscal year

Each row is a fiscal year; every cell opens that data product. Missing data is shown, not hidden.

Fiscal yearStatement tables, notes, schedulesOperationsFinancial positionHeadline figuresCouncil paySource PDF
2024-2025ViewViewViewViewPosted, not capturedPDF
2023-2024Posted, not captured———Posted, not capturedPDF
2022-2023viewingViewViewViewViewPosted, not capturedPDF
2021-2022ViewViewViewView4 rowsPDF
2020-2021ViewViewViewViewPosted, not capturedPDF
2019-2020Posted, not captured———Posted, not capturedPDF
2018-2019ViewViewViewViewPosted, not capturedPDF
2017-2018ViewViewViewViewPosted, not capturedPDF
2016-2017ViewViewViewViewPosted, not capturedPDF
2015-2016ViewViewViewViewPosted, not capturedPDF
2014-2015ViewViewViewViewPosted, not capturedPDF
2013-2014Posted, not captured———Posted, not capturedPDF

Statements as published · FY 2022-2023

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CONSOLIDATED FINANCIAL POSITION

FY 2022-2023 · PDF page 7

FA − FL = Net FA: matchedNet FA + NFA = Acc. surplus: matched
20232022
FINANCIAL ASSETS
Cash (note 3)n3636,716-⚑
Due from government and accounts receivable (note 4)n43,102,3471,874,822
Notes receivable, without interest188,820-⚑
Inventories for resale (note 6)n6823,312965,372
Restricted cash (note 7)n7478,776391,171
[total financial assets]5,229,9713,231,365
LIABILITIES
Bank overdraft (note 3)n3-⚑49,822
Bank loan (note 8)n8-⚑155,000
Accounts payable and accrued liabilities (note 9)n91,482,272514,296
Due to government/other government organizations (note 10)n10341,803550,957
Trust funds held by ISC (note 5)n5806787
Deferred revenue (note 11)n111,861,823975,818
Long-term debt (note 12)n121,659,7081,781,513
[total liabilities]5,346,4124,028,193
NET DEBT(116,441)(796,828)
NON FINANCIAL ASSETS
Prepaid expenses (note 16)n16448,150385,966
Deposit on tangible capital assets-⚑579,988
Tangible capital assets (note 13)n1310,600,07610,160,707
Intangible assets (note 15)n151,000,000-⚑
Construction in progress (note 14)n142,369,5861,835,081
[total non-financial assets]14,417,81212,961,742
ACCUMULATED SURPLUS14,301,37112,164,914

CONSOLIDATED OPERATIONS AND CHANGES IN ACCUMULATED SURPLUS

FY 2022-2023 · PDF page 8

Rev − Exp = Surplus: matched
2023 Budget (Unaudited)(budget)2023 Actual2022 Actual
REVENUE
Federal government transfers for operating (note 23)n234,813,2953,481,8154,000,819
Federal government transfers for capital (note 23)n23930,5241,141,1651,147,627
Provincial government transfers for operating (note 23)n23608,381572,228368,708
Rental income115,000115,42691,167
Fisheries3,320,0003,384,4063,826,267
Aquaculture130,000132,01467,592
Tobacco sales215,000214,910248,470
Fuel sales900,000896,836610,480
Boat shop and consulting income300,000719,434102,739
Other351,096873,232705,375
[total revenue]11,683,29611,531,46611,169,244
EXPENSES
Economic Development1,334,0001,311,2831,122,183
Education1,150,636949,242915,560
Income Assistance590,847627,879525,605
Assisted Living32,19632,19639,953
Facilities - Operations and maintenance113,885134,129114,567
Other Capital236,971449,889308,521
Indian Government Support2,295,1291,318,6411,478,726
Health631,238553,051562,174
Aquaculture130,000318,514(75,850)
Fisheries2,038,3941,993,6482,318,135
Natural Resources45,00039,70948,263
Consulting324,000886,461334,782
Amortization1,045,4441,045,444893,842
Gain on disposal of tangible capital assets-⚑(265,077)(308,869)
[total expenses]9,967,7409,395,0098,277,592
ANNUAL SURPLUS1,715,5562,136,4572,891,652
ACCUMULATED SURPLUS, AS PREVIOUSLY REPORTED11,307,05811,307,0588,625,637
PRIOR PERIOD ADJUSTMENTS (Note 2)n2-⚑857,856647,625
ACCUMULATED SURPLUS, BEGINNING OF PERIOD11,307,05812,164,9149,273,262
ACCUMULATED SURPLUS, END OF PERIOD13,022,61414,301,37112,164,914

CONSOLIDATED CHANGES IN NET DEBT

FY 2022-2023 · PDF page 9

20232022
ANNUAL SURPLUS2,136,4572,891,652
Tangible capital assets
Acquisition of tangible capital assets(1,649,688)(2,292,011)
Acquisition of intangible assets(1,000,000)-⚑
Amortization of tangible capital assets1,045,444893,841
Deposit on tangible capital assets579,988(446,690)
Gain on disposal of tangible capital assets(265,077)(308,869)
Proceeds on disposal of tangible capital assets429,951339,863
[subtotal tangible capital assets](859,382)(1,813,866)
Other non-financial assets
Additions of construction in progress(534,504)(394,259)
Increase of prepaid expense(62,184)(136,748)
[subtotal other non-financial assets](596,688)(531,007)
CHANGE IN NET DEBT680,387546,779
NET DEBT, BEGINNING OF YEAR(796,828)(1,343,607)
NET DEBT, END OF YEAR(116,441)(796,828)

CONSOLIDATED CASH FLOWS

FY 2022-2023 · PDF page 11

20232022
OPERATING ACTIVITIES
Annual surplus2,136,4572,891,652
Add (deduct) non-cash items :
Amortization1,045,444893,841
Loss (gain) on disposal of tangible capital assets(265,077)30,994
[subtotal operations]2,916,8243,816,487
Net change in non-cash working capital items
Due from government and accounts receivable(1,227,525)(662,720)
Notes receivable(188,820)-⚑
Prepaid(62,184)(136,748)
Inventories142,060(189,074)
Accounts payable and accrued liabilities967,97861,477
Due to government and other government organizations(209,154)90,924
Deferred revenue886,005(364,235)
[total change in non-cash]3,225,1842,616,111
FINANCING ACTIVITIES
Increase of long-term debt-⚑133,426
Repayment of long-term debt(121,805)(161,103)
Variation in bank loan(155,000)155,000
Transfer to the operating replacement reserve fund(12,321)(9,653)
Transfer to the replacement reserve fund(75,265)(19,557)
[total financing](364,391)98,113
CAPITAL ACTIVITIES
Deposit on capital assets579,986(446,690)
Addition to capital assets(1,649,688)(2,292,011)
Proceeds from disposal of capital assets429,951-⚑
Net increase in construction in progress(534,504)(394,259)
Addition to intangible assets(1,000,000)-⚑
[total capital](2,174,255)(3,132,960)
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS686,538(418,736)
CASH AND CASH EQUIVALENTS, BEGINNING(49,822)368,914
CASH AND CASH EQUIVALENTS (BANK OVERDRAFT), ENDING636,716(49,822)

Notes to the financial statements

Verbatim, as published. Statement lines above link to their notes.

Note 3CASH (BANK OVERDRAFT)

20232022
Cash (bank overdraft) in operating accounts636,716(49,822)
Note 4DUE FROM GOVERNMENT AND ACCOUNTS RECEIVABLE

20232022
Due from Government and Other Government Organizations
Fisheries and Oceans Canada269,671127,288
Indigenous Services Canada1,424,5281,256,620
Canada Mortgage and Housing Corporation22,99628,025
Sales tax-⚑2,143
Provincial Government213,17642,267
[total due from government]1,930,3711,456,343
Accounts receivable
Clients97,95561,921
Lease receivable (a)240,000105,500
Other receivables834,021251,058
[total accounts receivable]1,171,976418,479
[total]3,102,3471,874,822
Note 5OTTAWA TRUST MONEYS

Beginning balanceAdditions(other)Withdrawals(other)Ending balance(other)
Trust - capital142-⚑-⚑142
Trust - revenue64519-⚑664
Total78719-⚑806
Note 6INVENTORIES FOR RESALE

20232022
Tobacco45,77468,769
Fuel17,9047,018
Oysters725,381857,856
Other34,25331,729
[total]823,312965,372
Note 7RESTRICTED CASH

20232022
Cash in Ottawa Trusts806787
Operating reserve fund46,66934,348
Replacement reserve fund373,801356,036
Replacement reserve fund - CMHC accounts receivable57,500-⚑
[total]478,776391,171
Note 9ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

20232022
Suppliers1,400,553456,787
Payroll deductions17,07117,816
Sales tax24,713-⚑
Accrued expenses39,93539,693
[total]1,482,272514,296
Note 10DUE TO GOVERNMENT AND OTHER GOVERNMENT ORGANIZATIONS

20232022
Provincial government341,803550,957
Note 11DEFERRED REVENUE

Balance Beginning of yearAmount of funding received(other)Amount recognized as revenue(other)Balance end of year(other)
Federal Government
ISC - Mitigation82,095-⚑1,28880,807
ISC - Renovation-⚑250,00090,730159,270
ISC - Skill Link Prog10,146136,72199,30447,563
ISC - Ventilation3,778-⚑3,778-⚑
ISC - IAFNYES10,14617,19117,8039,534
ISC - Basic needs-⚑108,81091,27017,540
ISC - Firesmart12,174-⚑12,174-⚑
ISC - Admin & Support - Estates-⚑42,400-⚑42,400
ISC - ESE Implen/Expan AD EDU-⚑12,546-⚑12,546
ISC - Planning Design & Constr203,283-⚑203,283-⚑
ISC - MJR Renos, Extensns& Repair-⚑54,290-⚑54,290
ISC - Health Canada44,04292,11644,04292,116
ISC - Roads and bridges54,847500,0005,780549,067
ISC - Perimeter security16,200-⚑16,200-⚑
ISC - Need Base EMAP8,700-⚑8,700-⚑
ISC - Cap Planning Proj-Infra-⚑50,000-⚑50,000
CMHC - One-time special contribution-⚑57,500-⚑57,500
DFO - AICFI-⚑192,64293,64299,000
Employment and Social Development Canada47,33874,62324,33697,625
Total Federal Government492,7491,588,839712,3301,369,258
Other
North Shore Micmac District19,687154,514135,61838,583
Mi'gmaq Child and Family Services of New Brunswick439,047-⚑66,379372,668
Other24,33581,31424,33581,314
Total Other483,069235,828226,332492,565
Total975,8181,824,667938,6621,861,823
Note 12LONG-TERM DEBT

20232022
Loan paid during the year-⚑1,590
Loan secured by a first mortgage on buildings, repayable by monthly instalments of $303 including capital and interest at the rate of 2.52%, maturing in 2028, renewable in September 2023, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit18,37821,507
Loan secured by a first mortgage on buildings, repayable by monthly instalments of $414 including capital and interest at the rate of 2.22%, maturing in 2033, renewable in January 2024, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit46,85150,739
Loan secured by a first mortgage on buildings, repayable by monthly instalments of $252 including capital and interest at the rate of 1.86%, maturing in March 2024, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit2,9915,927
Loan secured by a first mortgage on buildings, repayable by monthly instalments of $891 including capital and interest at the rate of 1.86%, maturing in 2034, renewable in April 2024, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on on housing unit.106,568115,204
Loan secured by a first mortgage on buildings, repayable by monthly instalments of $283 including capital and interest at the rate of 1.86%, maturing in 2029, renewable in April 2024, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit18,98621,994
Loan secured by a first mortgage on buildings, repayable by monthly instalments of $427 including capital and interest at the rate of 1.87%, maturing in 2039, renewable in May 2024, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit71,50575,261
Subtotal carried forward265,279292,222
20232022
Subtotal from previous page265,279292,222
Loan secured by a first mortgage on buildings, repayable by monthly instalments of $260 including capital and interest at the rate of 0.65%, maturing in January 2025, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit5,6828,752
Loan secured by a first mortgage on buildings, repayable by monthly instalments of $268 including capital and interest at the rate of 0.69%, maturing in 2030, renewable in June 2025, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit22,51525,569
Loan secured by a first mortgage on buildings, repayable by monthly instalments of $422 including capital and interest at the rate of 0.69%, maturing in 2035, renewable in June 2025, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit59,01363,647
Loan secured by a first mortgage on buildings, repayable by monthly instalments of $766 including capital and interest at the rate of 0.69%, maturing in 2035, renewable in June 2025, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit107,992116,411
Loan secured by a first mortgage on buildings, repayable by monthly instalments of $414 including capital and interest at the rate of 0.68%, maturing in 2035, renewable in October 2025, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit56,43260,996
Loan secured by a first mortgage on buildings, repayable by monthly instalments of $260 including capital and interest at the rate of 1.30%, maturing in January 2026, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit8,68911,680
Subtotal carried forward525,602579,277
20232022
Subtotal from previous page525,602579,277
Loan secured by a first mortgage on buildings, repayable by monthly instalments of $470 including capital and interest at the rate of 0.74%, maturing in 2041, renewable in February 2026, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit94,51599,431
Loan secured by a first mortgage on buildings, repayable by monthly instalments of $295 including capital and interest at the rate of 1.30%, maturing in 2031, renewable in April 2026, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit27,17230,340
Loan secured by a first mortgage on buildings, repayable by monthly instalments of $409 including capital and interest at the rate of 1.22%, maturing in 2040, renewable in May 2026, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit76,06980,029
Loan secured by a first mortgage on buildings, repayable by monthly instalments of $426 including capital and interest at the rate of 1.13%, maturing in 2036, renewable in June 2026, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit63,24767,618
Loan secured by a first mortgage on buildings, repayable by monthly instalments of $829 including capital and interest at the rate of 1.51%, maturing in 2036, renewable in November 2026, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit122,738130,767
Loan secured by a first mortgage on buildings, repayable by monthly instalments of $527 including capital and interest at the rate of 1.57%, maturing in 2041, renewable in December 2026, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit102,677107,353
Subtotal carried forward1,012,0201,094,815
20232022
Subtotal from previous page1,012,0201,094,815
Loan secured by a first mortgage on buidings, repayable by monthly instalments of $455 including capital and interest at the rate of 1.50%, maturing in 2037, renewable in January 2027, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit68,18972,594
Loan secured by a first mortgage on buildings, repayable by monthly instalments of $479 including capital and interest at the rate of 1.50%, maturing in 2042, renewable in January 2027, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit94,37698,682
Loan secured by a first mortgage on buildings, repayable by monthly instalments of $322 including capital and interest at the rate of 1.88%, maturing in 2032, renewable in February 2027, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit31,39734,635
Loan secured by a first mortgage on buildings, repayable by monthly instalments of $482 including capital and interest at the rate of 2.27%, maturing in 2037, renewable in April 2027, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit69,35773,546
Loan secured by a first mortgage on buildings, repayable by monthly instalments of $515 including capital and interest at the rate of 2.27%, maturing in 2042, renewable in April 2027, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit95,65199,648
Loan secured by a first mortgage on buildings, repayable by monthly instalments of $340 including capital and interest at the rate of 3.04%, maturing in 2032, renewable in June 2027, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit32,35735,480
Subtotal carried forward1,403,3471,509,400
20232022
Subtotal from previous page1,403,3471,509,400
Loan secured by a first mortgage on buildings, repayable by monthly instalments of $312 including capital and interest at the rate of 3.29%, maturing in September 2027, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit15,62918,867
Loan secured by a first mortgage on buildings, repayable by monthly instalments of $690 including capital and interest at the rate of 3.77%, maturing in 2042, renewable in December 2027, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit116,192120,760
Loan secured by a first mortgage on buildings, repayable by monthly instalments of $361 including capital and interest at the rate of 3.81%, maturing in 2033, renewable in March 2028, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit35,55238,723
Loan secured by a first mortgage on buildings, repayable by monthly instalments of $630 including capital and interest at the rate of 3.52%, maturing in 2038, renewable in May 2028, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on on housing unit.88,98893,763
[total long-term debt]1,659,7081,781,513
Principal repayments
2024120,451
2025119,243
2026118,227
2027117,740
2028118,016
Note 13TANGIBLE CAPITAL ASSETS

Land and BuildingsRoads and Paving(other)Equipment and boat(other)Vehicule(other)Total 2023(other)Total 2022(other)
Cost
Opening balance11,340,035820,4863,245,890414,62015,821,03113,631,220
Additions1,297,019-⚑272,68379,9861,649,6882,292,011
Disposals(265,425)-⚑(93,217)-⚑(358,642)(102,200)
Closing balance12,371,629820,4863,425,356494,60617,112,07715,821,031
Accumulated Amortization
Opening balance3,827,770276,2951,368,192188,0675,660,3244,837,687
Amortization497,05126,188452,60669,5991,045,444893,843
Accumulated amortization on disposals(109,452)-⚑(84,315)-⚑(193,767)(71,206)
Closing balance4,215,369302,4831,736,483257,6666,512,0015,660,324
Net book value
Opening net book value7,512,265544,1911,877,698226,55310,160,7078,793,533
Closing net book value8,156,260518,0031,688,873236,94010,600,07610,160,707
Increase in net book value643,995(26,188)(188,825)10,387439,3691,367,174
Note 15INTANGIBLE ASSETS

20232022
Intangible assets not subject to amortization
Lobster licences1,000,000-⚑
Note 16PREPAID EXPENSES

20232022
Tuition fees205,082225,287
Insurance117,70687,169
Lease25,50030,900
Oyster spats99,000-⚑
Other86240,610
[total]448,150383,966
Note 21EXPENSES BY OBJECT

20232022
Wages & employee benefits1,501,5431,672,012
Fees and contract services1,192,488883,173
Insurance110,90688,842
Interest50,30341,852
Office supplies and equipment95,40857,976
Professional services30,45038,465
Repairs & maintenance444,699287,875
Supplies & services1,814,4891,438,413
Telephone24,64418,554
Travel58,48431,373
Tuition686,809712,880
Utilities342,350340,173
Other1,996,9881,772,163
Amortization1,045,448893,841
[total]9,395,0098,277,592
Note 22RECONCILIATION OF INDIGENOUS SERVICES CANADA (ISC) FUNDING

2023
ISC funding per consolidated financial statements4,097,252
Less: Deferred revenue - FNIHB_FES2020 - WENT - HF3,778
Deferred revenue - Fns & Inuit - Skill Link Prog10,146
Deferred revenue - Firesmart12,174
Deferred revenue - Mitigation82,095
Deferred revenue - Road and Bridges20,000
Deferred revenue - Perim Secur Emap16,200
Deferred revenue - ICSF - Need Base Emap8,700
Deferred revenue - Local Roads & Bridges34,848
Deferred revenue - Planning Design & Constr203,283
Deferred revenue - Health44,041
Deferred revenue - IAFNYES - IA10,146
Accounts receivable - Recovery (Amendment #34)109,096
Accounts receivable - Response (Amendment #55)23,462
Accounts receivable - Recovery (Amendment #58)41,200
Accounts receivable - Prov School Tuition27,888
Subtotal carried forward647,057
2023
Subtotal from previous page647,057
Plus: Deferred revenue - IAFNYES - IA9,534
Deferred revenue - Fns & Inuit - Skill Link Prog47,563
Deferred revenue - Basic Needs17,540
Deferred revenue - Mitigation80,807
Deferred revenue - Road and Bridges520,000
Deferred revenue - Renovation159,270
Deferred revenue - Admin & Support - Estates42,400
Deferred revenue - Local Roads & Bridges29,068
Deferred revenue - Mjr Renos, Extensns & Repair54,290
Deferred revenue - ESE IMPLEN/EXPAN AD EDU12,546
Deferred revenue - Cap Planning Proj-Infra50,000
Deferred revenue - Health92,114
Accounts receivable prior year - Response (Amendment #34)157,600
Accounts receivable prior year- Recovery (Amendment #34)149,455
[total plus]1,422,187
Funding per ISC revenue confirmation4,872,382
Note 23GOVERNMENT TRANSFERS

Operating(budget)Capital2023 Total
Federal government transfers
Indigenous Services Canada3,211,958885,2944,097,252
Canada Mortgage and Housing Corporation147,58834,935182,523
Department of Fisheries and Oceans114,219220,936335,155
Employment and Social Development Canada8,050-⚑8,050
[total federal]3,481,8151,141,1654,622,980
Provincial government transfers572,228-⚑572,228
[total]4,054,0431,141,1655,195,208
Operating(budget)Capital2022 Total
Federal government transfers
Indigenous Services Canada3,562,404780,9544,343,358
Canada Mortgage and Housing Corporation135,394173,379308,773
Department of Fisheries and Oceans123,894193,294317,188
Employment and Social Development Canada37,711-⚑37,711
Canada Emergency Wage Subsidy91,416-⚑91,416
Good Food Access Fund50,000-⚑50,000
[total federal]4,000,8191,147,6275,148,446
Provincial government transfers368,708-⚑368,708
[total]4,369,5271,147,6275,517,154
Note 24SEGMENT DISCLOSURE

Economic Development 2023Economic Development 2022(other)Education 2023(other)Education 2022(other)Social Assistance 2023(other)Social Assistance 2022(other)Health 2023(other)Health 2022(other)
Revenues
Federal Government-⚑-⚑940,836834,040746,296865,778539,122654,087
Provincial Government241,601264,319107,09154,860-⚑-⚑-⚑-⚑
Other revenue1,150,745897,94981,63073,039115,42691,167-⚑-⚑
Total revenue1,392,3461,162,2681,129,557961,939861,722956,945539,122654,087
Expenses
Salaries and benefits94,895103,799136,355113,44878,49157,543285,002327,567
Amortization40,58739,959-⚑-⚑51,89452,549-⚑-⚑
Debt servicing-⚑-⚑-⚑-⚑28,14525,636-⚑-⚑
Other expenses1,216,3881,018,384812,887802,112931,146750,947268,048234,607
Total expenses1,351,8701,162,142949,242915,5601,089,676886,675553,050562,174
Annual surplus (deficit)40,476126180,31546,379(227,954)70,270(13,928)91,913
Public Works 2023Public Works 2022(other)Band Government 2023(other)Band Government 2022(other)Other 2023(other)Other 2022(other)Total 2023(other)Total 2022(other)
Revenues
Federal Government113,88536,8901,947,6862,009,188335,155748,4634,622,9805,148,446
Provincial Government-⚑-⚑141,2901,56082,24647,969572,228368,708
Other revenue-⚑-⚑701,775523,8364,286,6824,066,0996,336,2585,652,090
Total revenue113,88536,8902,790,7512,534,5844,704,0834,862,53111,531,46611,169,244
Expenses
Salaries and benefits16,03016,512560,381530,666330,389522,4771,501,5431,672,012
Amortization-⚑-⚑479,810414,965473,153386,3681,045,444893,841
Debt servicing-⚑-⚑-⚑-⚑-⚑-⚑28,14525,636
Other expenses118,09998,055564,6681,019,0042,908,6411,762,9946,819,8775,686,103
Total expenses134,129114,5671,604,8591,964,6353,712,1832,671,8399,395,0098,277,592
Annual surplus (deficit)(20,244)(77,677)1,185,892569,949991,9002,190,6922,136,4572,891,652

Chief and council pay · FY 2022-2023

Filed under the FNFTA as the Schedule of Remuneration and Expenses.

A remuneration schedule is posted for this year but is withheld from the current certified release. The source PDF is linked under Sources below.

Specific land claims

All years, from the ISC specific-claims reporting centre, not the financial statement.

1923 Williams TreatyOther—

File Closed

Source: Status Report on Specific Claims · as of 2026/06/19 ISC source

Crawford PurchaseConcluded—

No Lawful Obligation Found

Source: Status Report on Specific Claims · as of 2026/06/19 ISC source

Damages to Wild RiceConcluded—

No Lawful Obligation Found

Source: Status Report on Specific Claims · as of 2026/06/19 ISC source

Gunshot TreatyConcluded—

No Lawful Obligation Found

Source: Status Report on Specific Claims · as of 2026/06/19 ISC source

Islands in the Trent SystemSettled$74,491,842

Settlement Report on Specific Claims

Settled 2012/10/07 · Source: Settlement Report on Specific Claims · as of 2026/06/19 ISC source

Lake Ontario LakeshoreConcluded—

No Lawful Obligation Found

Source: Status Report on Specific Claims · as of 2026/06/19 ISC source

Navy IslandConcluded—

No Lawful Obligation Found

Source: Status Report on Specific Claims · as of 2026/06/19 ISC source

Niagara Treaty LandsConcluded—

No Lawful Obligation Found

Source: Status Report on Specific Claims · as of 2026/06/19 ISC source

Thurlow PurchaseSettled—

Settled through Negotiations

Settled 2010/03/04 · Source: Status Report on Specific Claims · as of 2026/06/19 ISC source

Toronto PurchaseConcluded—

No Lawful Obligation Found

Source: Status Report on Specific Claims · as of 2026/06/19 ISC source

Total reported settlements (10 claims)—

Community context

Governance

Chief
KELLY FAY LAROCCA (term to 2029-06-30)
Council
4 councillors
Election system
Custom Electoral System
Tribal council
Ogemawahj Tribal Council
Show council
  • SYLVIA COLEMAN Councillor
  • LAURA ETHEL VICTORIA COLWELL Councillor
  • JEFFERY STUART FORBES Councillor
  • JACOB WILLIAM ELMER JOSEPH KOZLINSKY Councillor

Reserves and location

Reserves
2 reserves
Region
ONTARIO · near Toronto
Show reserves
  • MISSISSAUGA'S OF SCUGOG ISLAND · 335 ha
  • ISLANDS IN THE TRENT WATERS 36A · 140 ha

Population

Registered
261
On reserve
57
As of
May, 2026
Show full breakdown
  • On own reserve: 57 · 33 M / 24 F
  • On other reserves: 4 · 1 M / 3 F
  • On own Crown land: 0 · 0 M / 0 F
  • On other band Crown land: 0 · 0 M / 0 F
  • On no band Crown land: 0 · 0 M / 0 F
  • Off reserve: 200 · 100 M / 100 F

Registry facts from the ISC First Nation profiles; land and coordinates from federal open data.