Table 11.1
Summary of balance of payments adjustments

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  Exports Imports
Coverage adjustements Crude petroleum Crude petroleum
Natural gas Mail addition
Undercoverage adjustment Undeclared tobacco addition
Rail cars Custom software deduction
Timing adjustements Grains Empty cell 
Late documents, general Empty cell 
Other valuation and residency adjustements Inland freight addition Inland freight addition
Prepackaged software U.S. addition (valuation) Freight deduction (valuation)
Non-monetary gold addition (residency) Non-monetary gold addition (residency)
Pharmaceutical products sold over the Internet addition Country of shipment (residency)
Corrections for exchange rate conversion Empty cell 

Source: Adapted from Canada's Balance of International Payments and International Investment Position, catalogue no. 67-506, Table 3.2

Source: Guide to the Income and Expenditure Accounts, Statistics Canada, catalogue no.13-017-X