| Accounts payable and accrued liabilities | 372,843 |
| Deferred revenues-web based subscriptions | 914,704 |
| Vacation pay and compensated leave | 409,131 |
| Employee severance benefits | 1,891,556 |
| Deferred revenues - donations | 99,307 |
| Contributions to inquiries service | 42,500 |
| Total liabilities | 3,730,041 |