{
    "country_code": "ca",
    "name": "Chart of Accounts for english-speaking provinces",
	"is_active": "Yes",
    "tree": {
        "ASSETS": {
            "CURRENT ASSETS": {
                "ACCOUNTS RECEIVABLES": {
                    "ALLOWANCE FOR DOUBTFUL ACCOUNTS": {},
                    "Customers Account": {
                        "account_type": "Receivable"
                    }
                },
                "CASH": {},
                "CERTIFICATES OF DEPOSITS": {},
                "INVESTMENTS HELD FOR TRADING": {},
                "PREPAID EXPENSES": {},
                "STOCKS": {
                    "Stock Delivered But Not Billed": {},
                    "Stock In Hand": {}
                },
                "TAXES RECEIVABLES": {
                    "GST receivable": {
                        "account_type": "Receivable"
                    },
                    "HST receivable": {
                        "HST receivable - 13%": {
                            "account_type": "Receivable"
                        },
                        "HST receivable - 14%": {
                            "account_type": "Receivable"
                        },
                        "HST receivable - 15%": {
                            "account_type": "Receivable"
                        }
                    },
                    "PST/QST receivable": {
                        "account_type": "Receivable"
                    }
                },
                "TREASURY OR TREASURY EQUIVALENTS": {}
            },
            "NON-CURRENT ASSETS": {
                "INTANGIBLE ASSETS": {
                    "PATENTS, TRADEMARKS AND COPYRIGHTS": {}
                },
                "INVESTMENTS AVAILABLE FOR SALE": {},
                "TANGIBLE ASSETS": {
                    "ACCUMULATED DEPRECIATIONS": {}
                }
            },
            "root_type": "Asset"
        },
        "EQUITY": {
            "CONTRIBUTED SURPLUS": {},
            "DIVIDENDS": {},
            "PREMIUMS": {},
            "RETAINED EARNINGS": {},
            "SHARE CAPITAL": {},
            "TRANSLATION ADJUSTMENTS": {},
            "root_type": "Equity"
        },
        "EXPENSES": {
            "NON-OPERATING EXPENSES": {
                "INTERESTS EXPENSES": {},
                "OTHER NON-OPERATING EXPENSES": {}
            },
            "OPERATING EXPENSES": {
                "COST OF GOODS SOLD": {
                    "Inside Purchases": {},
                    "International Purchases": {},
                    "Purchases in harmonized provinces": {},
                    "Purchases in non-harmonized provinces": {}
                },
                "GENERAL EXPENSES": {},
                "LABOUR EXPENSES": {
                    "Annuities": {},
                    "Employment Insurance": {},
                    "Federal Income Tax": {},
                    "Health Services Fund": {},
                    "Holidays": {},
                    "Labour Health and Safety": {},
                    "Labour Standards": {},
                    "Parental Insurance": {},
                    "Provincial Income Tax": {},
                    "Salaries, wages and commissions": {}
                },
                "OTHER OPERATING EXPENSES": {},
                "RESEARCH AND DEVELOPMENT EXPENSES": {},
                "SALES EXPENSES": {}
            },
            "root_type": "Expense"
        },
        "INCOMES": {
            "NON-OPERATING INCOMES": {
                "INTERESTS": {},
                "OTHER NON-OPERATING INCOMES": {}
            },
            "OPERATING INCOMES": {
                "Harmonized Provinces Sales": {},
                "Inside Sales": {},
                "International Sales": {},
                "Non-Harmonized Provinces Sales": {},
                "OTHER OPERATING INCOMES": {}
            },
            "root_type": "Income"
        },
        "LIABILITIES": {
            "CURRENT LIABILITIES": {
                "ACCOUNTS PAYABLES": {
                    "Suppliers Account": {
                        "account_type": "Payable"
                    }
                },
                "CURRENT FINANCIAL DEBTS": {},
                "LABOUR TAXES TO PAY": {
                    "CANADIAN REVENU AGENCY": {
                        "EMPLOYMENT INSURANCE TO PAY": {
                            "EI - Employees Contribution": {},
                            "EI - Employer Contribution": {}
                        },
                        "Federal Income Tax": {}
                    },
                    "PROVINCIAL REVENU AGENCY": {
                        "ANNUITIES TO PAY": {
                            "Annuities - Employees Contribution": {},
                            "Annuities - Employer Contribution": {}
                        },
                        "Health Services Fund to pay": {},
                        "Labour Health and Safety to pay": {},
                        "Labour Standards to pay": {},
                        "PARENTAL INSURANCE PLAN TO PAY": {
                            "PAP - Employee Contribution": {},
                            "PAP - Employer Contribution": {}
                        },
                        "Provincial Income Tax": {}
                    }
                },
                "LIABILITIES ASSETS HELD FOR TRANSFER": {
                    "Stock Received But Not Billed": {}
                },
                "OTHER ACCOUNTS PAYABLES": {},
                "STOCK LIABILITIES": {},
                "TAXES PAYABLES": {
                    "GST to pay": {
                        "account_type": "Payable"
                    },
                    "HST to pay": {
                        "HST to pay - 13%": {
                            "account_type": "Payable"
                        },
                        "HST to pay - 14%": {
                            "account_type": "Payable"
                        },
                        "HST to pay - 15%": {
                            "account_type": "Payable"
                        }
                    },
                    "PST/QST to pay": {
                        "account_type": "Payable"
                    }
                }
            },
            "NON-CURRENT LIABILITIES": {
                "DEFERRED TAXES": {},
                "NON-CURRENT FINANCIAL DEBTS": {},
                "OTHER NON-CURRENT LIABILITIES": {},
                "PROVISIONS FOR PENSIONS AND OTHER POST-EMPLOYMENT ADVANTAGES": {}
            },
            "root_type": "Liability"
        }
    }
}
