| Accounts payable and accrued liabilities | 204,048 |
| Deferred revenues –web based subscriptions | 924,731 |
| Vacation pay and compensated leave | 458,025 |
| Employee severance benefits | 1,260,606 |
| Deferred revenue - donations | 406,402 |
| Contributions to inquiries service | 0 |
| Total liabilities | 2,953,812 |