Strange, although my phone and computer show the entire spreadsheet, my tablet does not. The tablet only shows 'Revenue 4500' downward. If you are reviewing the spreadsheet on a tablet or phone, you may wish to confirm you are viewing the entire thing. Column C should be headed "2009".
I agree with JeffT as anyone can create a spreadsheet and show any numbers. There is nothing to substantiate this as being created by WT Canada and there are no notes to define what is included in the figures on each line.
Even if this spreadsheet is authentic, WT has created a number of corporations over the years so this spreadsheet likely pertains to only one. While we continue to refer to it as Watchtower, we might be astounded at how many corporations are registered separately, at arm's length from WT, for the benefit of protection of assets. I have seen prior documents online which suggest WT (referring to the head) play a shell game with assets, donating them among various benefactor corporations, all under arm's length control of WT.
While line #4870 refers to Education and Training for Staff and Volunteers, there is no similar line indicating expenses paid for employee or volunteer stipends so as to identify and compare those expenses specifically.