Company: FXC
Filing Date: 2025-02-26
Form Type: 10-K
Source: 0000950170-25-027265
Chunk: 36

Company: Invesco CurrencyShares Canadian Dollar Trust
Filing Date: 2025-02-26
Form: 10-K
Item: Item 1
Chunk 36
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 or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

Critical Audit Matters

Critical audit matters are matters arising from the current period audit of the financial statements that were communicated or required to be communicated to the audit committee and that (i) relate to accounts or disclosures that are material to the financial statements and (ii) involved our especially challenging, subjective, or complex judgments. We determined there are no critical audit matters.

/s/PricewaterhouseCoopers LLP

Chicago, Illinois

February 25, 2025

We have served as the Trust’s auditor since 2018. 

18

Invesco CurrencyShares® Canadian Dollar Trust

Statements of Financial Condition

December 31, 2024 and 2023

    December 31,

    2024

    2023

    Assets

    Canadian Dollar deposits, interest bearing
     
    $
    61,159,344

    $
    77,824,405

    Canadian Dollar deposits, non-interest bearing

    2

    1,716

    Receivable from accrued interest

    76,466

    182,689

    Total Assets
     
    $
    61,235,812

    $
    78,008,810

    Liabilities

    Accrued Sponsor’s fee
     
    $
    20,732

    $
    26,141

    Total Liabilities

    20,732

    26,141

    Commitments and Contingent Liabilities (note 8)

    Redeemable Capital Shares and Shareholders’ Equity

    Redeemable Capital Shares, at redemption value, no par value,900,000 and 1,050,000 issued and outstanding, respectively

    61,215,080

    77,982,669

    Shareholders’ Equity:

    Retained Earnings

    —

    —

    Total Liabilities, Redeemable Capital Shares and Shareholders’ Equity
     
    $
    61,235,812

    $
    78,008,810

See accompanying Notes to Financial Statements which are an integral part of the financial statements. 

19

Invesco CurrencyShares® Canadian Dollar Trust 

Statements of Comprehensive Income 

For the Years Ended December