Central government debt

STATUS: Observation status

not available for a specific reference period

not applicable

0s: value rounded to 0 (zero) where there is a meaningful distinction between true zero and the value that was rounded

<LOD: less than the limit of detection

[A] data quality: excellent

B: data quality: very good

C: data quality: good

D: data quality: acceptable

E: use with caution

F: too unreliable to be published

p: preliminary

r: revised

t: terminated

x: suppressed to meet the confidentiality requirements of the Statistics Act

description:
Source: Department of Finance Canada.
Monthly financial data is unaudited.
Changes in accounting policies, methodologies for estimating monthly balances and the classification of balances between financial components are applied retroactively to monthly results for the fiscal year immediately preceding the year of the change, except where new accounting standards have been applied on a modified retroactive basis or a prospective basis.
Users interested in the disclosure of more detailed data should refer to the annual audited consolidated financial statements of the Government of Canada as published in the Public Accounts of Canada, available on the Public Works and Government Services Canada website at http://www.tpsgc-pwgsc.gc.ca/recgen/cpc-pac/index-eng.html.

dimensions_codes_order: freq geogr cen_gov_deb

cen_gov_deb: Central government debt

freq: Frequency

geogr: Geography

cen_gov_deb_1: A. Federal debt (accumulated deficit), (B - E)

cen_gov_deb_10: Obligations related to capital leases and other unmatured debt

cen_gov_deb_11: B. Net debt, (C - D)

cen_gov_deb_12: Pensions and other accounts

cen_gov_deb_13: D. Financial assets

cen_gov_deb_14: Cash and accounts receivable

cen_gov_deb_15: Foreign exchange accounts

cen_gov_deb_16: Loans, investments and advances

cen_gov_deb_17: E. Non-financial assets

cen_gov_deb_18: Market debt

cen_gov_deb_19: a) Short-term

cen_gov_deb_2: Retail debt

cen_gov_deb_20: b) Long-term

cen_gov_deb_21: Total Outstanding Guarantees

cen_gov_deb_22: C. Liabilities, gross debt

cen_gov_deb_23: Public sector pension assets

cen_gov_deb_24: Derivatives

cen_gov_deb_25: Foreign exchange accounts liabilities

cen_gov_deb_26: Foreign exchange accounts assets

cen_gov_deb_27: Accounts payable and accrued liabilities

cen_gov_deb_28: Interest-bearing debt

cen_gov_deb_29: Unmatured debt

cen_gov_deb_3: Other market debt payable in Canadian currency

cen_gov_deb_30: Market debt payable in Canadian currency

cen_gov_deb_31: Marketable bonds payable in Canadian currency

cen_gov_deb_32: Treasury bills

cen_gov_deb_4: Market debt payable in foreign currencies

cen_gov_deb_5: Marketable bonds payable in foreign currencies

cen_gov_deb_6: Medium-term notes

cen_gov_deb_7: Canada bills

cen_gov_deb_8: Cross currency swap revaluation

cen_gov_deb_9: Unamortized discounts and premiums on market debt

M: Monthly

geogr_1: Canada

provider_code: STATCAN

provider_name: Statistics Canada


description:
Data may not add to the total due to rounding.
End of fiscal year closest to December 31st.
The Canadian Classification of Functions of Government (CCOFOG) presented excludes the acquisitions of non-financial assets and consumption of fixed capital expense. At this time, the nonfinancial estimates are not available as the integration work with the Canadian System of Macroeconomic Accounts (CSMA) is in progress.
Consolidation is a method of presenting statistics for a set of units as if they constituted a single unit. In this table, the data is presented for consolidated governments. Consolidation involves the elimination of all transactions and debtor-creditor relationships that occur among the units being consolidated. In other words, a transaction of one unit is paired with the same transaction as recorded for the second unit and both transactions are eliminated. For example, if one provincial and territorial government unit owns a bond issued by a second provincial and territorial government unit located in a different province and data for the two units are being consolidated, then the stocks of bonds held as assets and liabilities are reported as if the bond did not exist.
Provincial-territorial and local governments data can be compared across provinces and territories because consolidation takes into account differences in administrative structure and government service delivery by removing the effects of internal public sector transactions within each jurisdiction.
Includes federal government, provincial and territorial governments, health and social service institutions, universities and colleges, municipalities and other local public administrations and, school boards. Does not include the Canada Pension Plan (CPP) and Quebec Pension Plan (QPP). Only the Canada geography dimension is available.
Includes provincial and territorial governments, health and social service institutions, universities and colleges, municipalities and other local public administrations and, school boards. The Canada and provincial geography dimension are available.
The Canadian Classification of Functions of Government (CCOFOG) is a detailed classification of the functions, or socioeconomic objectives, that general government units aim to achieve through various kinds of outlays. Therefore, by definition, Government Business Enterprises (GBE's) are excluded from this table.
General Public services also includes all interest payments for government loans (public debt) regardless of the function associated to the incurrence of the debt.
Detailed groups of functional expenses for the federal government are available on a non-consolidated basis in CANSIM table 385-0040.

pub_sec_com: Public sector components

can_cla_of__1: General public services [701]

can_cla_of__10: Pollution abatement [7053]

can_cla_of__11: Protection of biodiversity and landscape [7054]

can_cla_of__12: Defence [702]

can_cla_of__13: Environmental protection not elsewhere classified [7055, 7056]

can_cla_of__14: Recreational and sporting services [7081]

can_cla_of__15: Cultural services [7082]

can_cla_of__16: Broadcasting and publishing services [7083]

can_cla_of__17: Recreation, culture, and religion not elsewhere classified [7084, 7085, 7086]

can_cla_of__18: Primary and secondary education [7092]

can_cla_of__19: College education [7093]

can_cla_of__2: Social protection [710]

can_cla_of__20: University education [7094]

can_cla_of__21: Education not elsewhere classified [7095, 7096, 7097, 7098]

can_cla_of__22: Executive and legislative organs, financial and fiscal affairs and external affairs [7011]

can_cla_of__23: Public order and safety [703]

can_cla_of__24: Foreign economic aid [7012]

can_cla_of__25: General services [7013]

can_cla_of__26: Basic Research [7014]

can_cla_of__27: Public debt transactions [7017]

can_cla_of__28: General public services not elsewhere classified [7015, 7016, 7018]

can_cla_of__29: Military defence [7021]

can_cla_of__3: Police services [7031]

can_cla_of__30: Civil defence [7022]

can_cla_of__31: Foreign military aid [7023]

can_cla_of__32: Defence not elsewhere classified [7024, 7025]

can_cla_of__33: General economic, commercial, and labor affairs [7041]

can_cla_of__34: Economic affairs [704]

can_cla_of__35: Agriculture, forestry, fishing, and hunting [7042]

can_cla_of__36: Fuel and energy [7043]

can_cla_of__37: Mining, manufacturing, and construction [7044]

can_cla_of__38: Transport [7045]

can_cla_of__39: Economic affairs not elsewhere classified [7046, 7047, 7048, 7049]

can_cla_of__4: Fire protection services [7032]

can_cla_of__40: Housing and community development [7061, 7062]

can_cla_of__41: Water supply [7063]

can_cla_of__42: Street lighting [7064]

can_cla_of__43: Housing and community amenities not elsewhere classified [7065, 7066]

can_cla_of__44: Medical products, appliances, and equipment [7071]

can_cla_of__45: Environmental protection [705]

can_cla_of__46: Outpatient services [7072]

can_cla_of__47: Hospital services [7073]

can_cla_of__48: Public health services [7074]

can_cla_of__49: Health not elsewhere classified [7075, 7076]

can_cla_of__5: Law courts [7033]

can_cla_of__50: Sickness and disability [7101, 7103]

can_cla_of__51: Old age [7102]

can_cla_of__52: Family and children [7104]

can_cla_of__53: Unemployment [7105]

can_cla_of__54: Housing [7106]

can_cla_of__55: Social exclusion [7107]

can_cla_of__56: Housing and community amenities [706]

can_cla_of__57: Social protection not elsewhere classified [7108, 7109]

can_cla_of__58: Health [707]

can_cla_of__59: Recreation, culture and religion [708]

can_cla_of__6: Prisons [7034]

can_cla_of__60: Education [709]

can_cla_of__7: Public order and safety not elsewhere classified [7035, 7036]

can_cla_of__8: Waste management [7051]

can_cla_of__9: Waste water management [7052]

[A] Annual

geogr_10: New Brunswick

geogr_11: Quebec

geogr_12: Ontario

geogr_13: Manitoba

geogr_14: Saskatchewan

geogr_2: Alberta

geogr_3: British Columbia

geogr_4: Yukon

geogr_5: Northwest Territories

geogr_6: Nunavut

geogr_7: Newfoundland and Labrador

geogr_8: Prince Edward Island

geogr_9: Nova Scotia

pub_sec_com_1: Consolidated Canadian general government

pub_sec_com_2: Consolidated provincial-territorial and local governments

name: Canadian Classification of Functions of Government (CCOFOG) by consolidated government component


description:
Data may not add to the total due to rounding.
Starting with reference year 2013/2014, this table replaces table 10-10-0032.
Commencing in 2015/2016, British Columbia reports gross sales as net of discounts.
Consists only of revenues collected by the liquor authority.
Excise taxes are calculated by proportionally applying the reported excise tax by product type from the Federal Public Accounts to each provincial and territorial share of sales by category.
Comprises other specific revenues derived from the sale and regulation of alcohol by the provincial/territorial governments.
Beginning in the 2018/2019 reference period and ending in 2020/2021, other income" and "administrative and other expenses" in Nova Scotia and Nunavut contain contributions from the sales of cannabis as a separation from the sales of alcohol was not possible in these jurisdictions."
Effective April 1, 2018, special occasion permits are no longer issued by the Liquor Control Board of Ontario. From the 2018/2019 reference period onward, these permits are not reflected in the data.

dimensions_codes_order: freq geogr liq_aut

liq_aut: Liquor authorities

liq_aut_1: Gross sales

liq_aut_10: Deduct: discounts

liq_aut_11: Net sales

liq_aut_12: Deduct: cost of goods sold

liq_aut_13: Gross profit

liq_aut_14: Deduct: administrative and general expenses

liq_aut_15: Add: Other income

liq_aut_16: Licences and permits

liq_aut_17: Fines and confiscations

liq_aut_2: Net income of liquor authorities

liq_aut_3: Total taxes and other revenue

liq_aut_4: Federal excise tax and customs duties

liq_aut_5: Harmonized sales tax

liq_aut_6: Goods and services tax

liq_aut_7: Provincial/Territorial sales tax

liq_aut_8: Other provincial/territorial revenue

liq_aut_9: Net income of liquor authorities and total taxes and other revenue

name: Net income of liquor authorities and government revenue from sale of alcoholic beverages


description: Includes indigenous governments.

gov_sec: Government sectors

Q: Quarterly

gov_sec_1: Consolidated government

gov_sec_2: Federal government

gov_sec_3: Provincial and territorial government

gov_sec_4: Local government

gov_sec_5: Canada Pension Plan (CPP) and Quebec Pension Plan (QPP)

sta_of_gov__1: Revenue

sta_of_gov__10: Grants, expense

sta_of_gov__11: Social benefits

sta_of_gov__12: Taxes

sta_of_gov__13: Other expense

sta_of_gov__14: Gross operating balance

sta_of_gov__15: Net operating balance

sta_of_gov__16: Net acquisition of non-financial assets

sta_of_gov__17: Net lending or borrowing

sta_of_gov__18: Net acquisition of financial assets

sta_of_gov__19: Currency and deposits, net acquisition of financial assets

sta_of_gov__2: Grants, revenue

sta_of_gov__20: Debt securities, net acquisition of financial assets

sta_of_gov__21: Loans, net acquisition of financial assets

sta_of_gov__22: Equity and investment fund shares, net acquisition of financial assets

sta_of_gov__23: Taxes on income, profits, and capital gains

sta_of_gov__24: Insurance and pension schemes, net acquisition of financial assets

sta_of_gov__25: Other accounts receivable, net acquisition of financial assets

sta_of_gov__26: Net incurrence of liabilities

sta_of_gov__27: Currency and deposits, net incurrence of liabilities

sta_of_gov__28: Debt securities, net incurrence of liabilities

sta_of_gov__29: Loans, net incurrence of liabilities

sta_of_gov__3: Other revenue

sta_of_gov__30: Equity and investment fund shares, net incurrence of liabilities

sta_of_gov__31: Insurance and pension schemes, net incurrence of liabilities

sta_of_gov__32: Other accounts payable, net incurrence of liabilities

sta_of_gov__33: Statistical discrepancy

sta_of_gov__34: Taxes on payroll and workforce

sta_of_gov__35: Total expenditure

sta_of_gov__36: Net worth

sta_of_gov__37: Non-financial assets

sta_of_gov__38: Financial assets

sta_of_gov__39: Currency and deposits, financial assets

sta_of_gov__4: Expense

sta_of_gov__40: Debt securities, financial assets

sta_of_gov__41: Loans, financial assets

sta_of_gov__42: Equity and investment fund shares, financial assets

sta_of_gov__43: Insurance and pension schemes, financial assets

sta_of_gov__44: Other accounts receivable, financial assets

sta_of_gov__45: Taxes on property

sta_of_gov__46: Liabilities

sta_of_gov__47: Currency and deposits, liabilities

sta_of_gov__48: Debt securities, liabilities

sta_of_gov__49: Loans, liabilities

sta_of_gov__5: Compensation of employees

sta_of_gov__50: Equity and investment fund shares, liabilities

sta_of_gov__51: Insurance and pension schemes, liabilities

sta_of_gov__52: Other accounts payable, liabilities

sta_of_gov__53: Net financial worth

sta_of_gov__54: Monetary gold and special drawing rights (SDRs), net acquisition of financial assets

sta_of_gov__55: Special drawing rights (SDRs), net incurrence of liabilities

sta_of_gov__56: Taxes on goods and services

sta_of_gov__57: Monetary gold and special drawing rights (SDRs), financial assets

sta_of_gov__58: Special drawing rights (SDRs), liabilities

sta_of_gov__59: Taxes on international trade and transactions

sta_of_gov__6: Use of goods and services

sta_of_gov__60: Other taxes

sta_of_gov__61: Social contributions

sta_of_gov__7: Consumption of fixed capital

sta_of_gov__8: Interest

sta_of_gov__9: Subsidies

name: Statement of government operations and balance sheet, government finance statistics


description:
Data may not add to the total due to rounding.
End of fiscal year closest to December 31st.
For 2007 only stocks for balance sheet statement are available, they represent the opening stocks for 2008, the start of the observed period.
Balance sheet data can be displayed as flows or stocks. Flows are monetary expressions of economic actions that occur within the accounting period. Stocks refer to holdings of assets and liabilities at a specific time - the end of the accounting period.
The net operating balance is a summary measure of the ongoing sustainability of the government operations. Net operating balance equals total revenues less total expenses. The net operating balance will become available with the release of consumption of fixed capital, an expense component.
Includes taxes on immovable property, net wealth, estate, inheritance, gift and, financial and capital transactions.
Includes the part of the profits of fiscal monopolies transferred to the government. Fiscal monopolies are government business enterprises that exercise the taxing power of government by the use of monopoly powers over the production or distribution of a particular kind of good or service. Typical commodities subject to fiscal monopolies are alcoholic beverages, lotteries and games of chance.
Includes racetrack betting taxes, other amusement taxes, taxes on meals and hotels, taxes on insurance premiums, and taxes on specific services not elsewhere classified.
Rent should not be confused with the rental of produced assets, which is treated as sales of goods and services. The difference in treatment arises because lessors of produced assets are engaged in a production process whereby they provide services (maintaining inventories, repairing and maintaining the leased assets). In the case of rent, general government units that own land or subsoil assets merely place these assets at the disposal of other units and are not considered to be engaged in productive activity.
Includes other natural resource royalties, natural resource exploration fees and licenses, leases of land, rent and property income not elsewhere classified.
Miscellaneous revenue includes auto insurance premiums, drug plan premiums and revenue not elsewhere classified. It may also include the consolidation statistical discrepancy. This discrepancy reflects differences between paired transactions (e.g. grant revenue and grant expense) and must be recorded in the statement of operation in order to preserve the operating balances (gross or net). While in theory, the paired transactions to be consolidated should be of the same value, in practice, they are not always aligned as a result of multiple cause (availability of economic and counterparty classification details, time of recording, different fiscal year end, deferrals, etc.). When paired transactions are eliminated, there must be no impact on the operating balance, therefore a consolidation statistical discrepancy is recorded in revenue or expense, depending on the situation. Improving the pairing of transactions to be consolidated is part of the integration work for the next year and will reduce the recorded consolidation statistical discrepancy.
Canadian Government Finance Statistics (CGFS) estimates for compensation of employees and use of goods and services are adjusted to account for the capitalisation of research and development expenses using data from the Canadian System of Macroeconomic Accounts (CSMA). This memorandum item provides the amounts capitalised for research and development to facilitate comparison with the Public Accounts.
Within the Canadian Government Finance Statistics system (CGFS), the value of nonfinancial assets and related consumption of fixed capital is estimated using the Canadian System of Macroeconomic Accounts (CSMA) perpetual inventory method (PIM). The results of the PIM model can differ substantially from the values found in the public accounting sources of a specific level of government. In order to better understand these differences, the value of nonfinancial assets and related consumption of fixed capital found in the public accounting sources are presented in the memorandum items consumption of fixed capital according to public sector accounts" and "Nonfinancial assets according to public sector accounts". For more information on the PIM model please consult additional information on the survey or statistical program in the CANSIM related information tab."
Other miscellaneous current expenses include expenses of insurers and miscellaneous other current expenses not elsewhere classified. They may also include the consolidation statistical discrepancy. This discrepancy reflects differences between paired transactions (e.g. grant revenue and grant expense) and must be recorded in the statement of operation in order to preserve the operating balances (gross or net). While in theory, the paired transactions to be consolidated should be of the same value, in practice, they are not always aligned as a result of multiple cause (availability of economic and counterparty classification details, time of recording, different fiscal year end, deferrals, etc.). When paired transactions are eliminated, there must be no impact on the operating balance, therefore a consolidation statistical discrepancy is recorded in revenue or expense, depending on the situation.
Memorandum items provide supplemental information or alternative presentation of related items, but the memorandum items amounts are not included in Canadian Government Finance Statistics (CGFS) structure and totals.
The gross operating balance equals revenue minus expense other than consumption of fixed capital.
Total expenditures equals expense plus the net acquisition of nonfinancial assets less consumption of fixed capital. The current CANSIM table does not include total expenditures as integration work is underway.
The balance sheet records the stocks of assets, liabilities, and the net worth for each accounting period. Net worth is defined as the total assets less total liabilities and is an important measure for assessing the sustainability of fiscal activities.
The balance sheet components include domestic and foreign counterparts.
The net financial worth position equals total stock of financial assets minus liabilities.
Includes the following assets: securities repurchase agreement (repo), financial derivatives, taxes receivable, interest receivable, other accounts receivable, deposits, prepaid expenses, other financial assets not elsewhere classified and related allowances.
Includes the following liabilities: securities repurchase agreement (repo), financial derivatives, taxes payable, interest payable, other payable, deposits due, deferred revenue and contributions, discounts and premiums on outstanding debt, other liabilities not elsewhere classified and related allowances.
In the Canadian Government Finance Statistics system (CGFS), liabilities are valued at current market prices, but this memorandum item provides the alternate nominal value. The nominal valuation only differs from the current market prices in the case of debt securities. The nominal value is the amount that the debtor owes to the creditor at any moment. It reflects the value of the instrument at creation and subsequent economic flows, such as transactions, valuation changes (excluding market price changes), and other changes, such as debt forgiveness. Conceptually, the nominal value is equal to the required future payments of principal and interest discounted at the existing contractual interest rate. Nominal value is not necessarily face value, which is the undiscounted amount of principal to be repaid.
An extensive review of subsidies classification in the Canadian System of Macroeconomic Accounts has determined that several entries in source data should be reclassified as subsidies on production, from subsidies on products. The reclassification is based on the interpretation of subsidies as per the 2008 System of National Accounts. Revisions impact reference year 2020 and beyond. As a result, users will notice visible changes in the estimates of subsidies on products and on production compared to previous years.

dis_val: Display value

sta_of_ope_: Statement of operations and balance sheet

dis_val_1: Stocks

dis_val_2: Transactions and other economic flows

pub_sec_com_1: Federal  government

sta_of_ope__1: Gross operating balance

sta_of_ope__10: Monetary gold and special drawing rights (SDR), assets [623]

sta_of_ope__100: Veterans benefits [2721]

sta_of_ope__101: Other social assistance benefits [2721, 2722]

sta_of_ope__102: Employer social benefits [273]

sta_of_ope__103: Other expense [28]

sta_of_ope__104: Property expense other than interest [281]

sta_of_ope__105: Miscellaneous other expense [282]

sta_of_ope__106: Miscellaneous other current expense [2821]

sta_of_ope__107: Tax expense [2821]

sta_of_ope__108: Transfers to persons [2821]

sta_of_ope__109: Transfers to non-profit institutions [2821]

sta_of_ope__11: Liabilities [63]

sta_of_ope__110: Taxes on income, profits and capital gains payable by nonresidents [1113]

sta_of_ope__111: Other miscellaneous current expenses [2821]

sta_of_ope__112: Miscellaneous other capital expense [2822]

sta_of_ope__113: Memorandum items, total expenditures

sta_of_ope__114: Memorandum items, capitalized research and development costs

sta_of_ope__115: Memorandum items, capitalized research and development compensation of employees

sta_of_ope__116: Memorandum items, capitalized research and development use of goods and services

sta_of_ope__117: Memorandum items, tangible assets amortization expense according to public sector accounts

sta_of_ope__118: Net worth [6]

sta_of_ope__119: Nonfinancial assets [61]

sta_of_ope__12: Currency and deposits, liabilities [6312, 6322]

sta_of_ope__120: Net financial worth

sta_of_ope__121: Taxes on property [113]

sta_of_ope__122: Financial assets [62]

sta_of_ope__123: Currency and deposits, assets [6212, 6222]

sta_of_ope__124: Debt securities, assets [6213, 6223]

sta_of_ope__125: Treasury bills, assets [6213, 6223]

sta_of_ope__126: Finance and other short-term paper, assets [6213, 6223]

sta_of_ope__129: Loans and advances, assets [6214, 6224]

sta_of_ope__13: General taxes on goods and services [1141]

sta_of_ope__130: Mortgages, assets [6214, 6224]

sta_of_ope__131: Equity and investment fund shares, assets [6215, 6225]

sta_of_ope__14: Debt securities, liabilities [6313, 6323]

sta_of_ope__15: Treasury bills, liabilities [6313, 6323]

sta_of_ope__16: Finance and other short-term paper, liabilities [6313, 6323]

sta_of_ope__17: Saving bonds [6313, 6323]

sta_of_ope__18: Bonds, liabilities [6313, 6323]

sta_of_ope__19: Loans, liabilities [6314, 6324]

sta_of_ope__2: Taxes on goods and services [114]

sta_of_ope__20: Bank overdrafts [6314, 6324]

sta_of_ope__21: Loans and advances, liabilities [6314, 6324]

sta_of_ope__22: Mortgages, liabilities [6314, 6324]

sta_of_ope__23: Equity, liabilities [6315, 6325]

sta_of_ope__24: Excises [1142]

sta_of_ope__25: Insurance, pension and standardized guarantee schemes, liabilities [6316, 6326]

sta_of_ope__26: Pensions plans, liabilities [6316, 6326]

sta_of_ope__27: Insurance and standardized guarantee schemes, liabilities [6316, 6326]

sta_of_ope__28: Other accounts payable [6318, 6328]

sta_of_ope__29: Trade credits and advances, payable [6318, 6328]

sta_of_ope__3: Marketable shares [6215, 6225]

sta_of_ope__31: Monetary gold and special drawing rights (SDR), liabilities

sta_of_ope__32: Memorandum items, nonfinancial assets according to public sector accounts

sta_of_ope__33: Memorandum items, liabilities at nominal value

sta_of_ope__34: Memorandum items, employee future benefits

sta_of_ope__35: Liquor taxes [1142]

sta_of_ope__36: Memorandum items, environmental liabilities

sta_of_ope__37: Cannabis taxes [1142.4]

sta_of_ope__38: Tobacco taxes [1142]

sta_of_ope__39: Gasoline and motive fuel taxes [1142]

sta_of_ope__4: Non-marketable shares and other equity [6215, 6225]

sta_of_ope__40: Other excise taxes [1142]

sta_of_ope__41: Profits of fiscal monopolies [1143]

sta_of_ope__42: Taxes on specific services [1144]

sta_of_ope__43: Air travellers security charge [1144]

sta_of_ope__44: Net operating balance

sta_of_ope__45: Other taxes on specific services [1144]

sta_of_ope__46: Taxes on use of goods and on permission to use goods or perform activities [11451, 11452]

sta_of_ope__47: Other taxes on goods and services [1146]

sta_of_ope__48: Taxes on international trade and transactions [115]

sta_of_ope__49: Customs and other import duties [1151]

sta_of_ope__5: Investment fund shares [6215, 6225]

sta_of_ope__50: Taxes on exports, international trade and transactions [1152, 1153, 1154, 1155, 1156]

sta_of_ope__51: Other taxes [116]

sta_of_ope__52: Social contributions [12]

sta_of_ope__53: Contributions to Employment Insurance and other social security schemes [121]

sta_of_ope__54: Other social contributions [122]

sta_of_ope__55: Revenue [1]

sta_of_ope__56: Grants, revenue [13]

sta_of_ope__57: Grants from foreign governments and international governmental organizations [131, 132]

sta_of_ope__58: Grants from general government units [133]

sta_of_ope__59: Other revenue [14]

sta_of_ope__6: Insurance and pension, assets [6216, 6226]

sta_of_ope__60: Property income [141]

sta_of_ope__61: Interest revenue [1411]

sta_of_ope__64: Oil and gas royalties [1415]

sta_of_ope__65: Mineral royalties [1415]

sta_of_ope__66: Taxes [11]

sta_of_ope__67: Other rent and property income [1415]

sta_of_ope__68: Sales of goods and services [142]

sta_of_ope__69: Administrative fees [1422]

sta_of_ope__7: Other accounts receivable [6218, 6228]

sta_of_ope__70: Other sales of goods and services [1423, 1424]

sta_of_ope__71: Fines, penalties and forfeits [143]

sta_of_ope__72: Voluntary transfers other than grants [144]

sta_of_ope__73: Miscellaneous revenue [145]

sta_of_ope__74: Expense [2]

sta_of_ope__75: Compensation of employees [21]

sta_of_ope__76: Use of goods and services [22]

sta_of_ope__77: Taxes on income, profits and capital gains [111]

sta_of_ope__78: Consumption of fixed capital [23]

sta_of_ope__79: Interest expense [24]

sta_of_ope__8: Trade credits and advances, receivable [6218, 6228]

sta_of_ope__80: Subsidies [25]

sta_of_ope__81: Subsidies to government business enterprises [251]

sta_of_ope__82: Subsidies to private enterprises [252]

sta_of_ope__83: Agricultural subsidies to private enterprises [2521]

sta_of_ope__84: Other subsidies to private enterprises on products [2521, 2522]

sta_of_ope__85: Other subsidies to private enterprises on production [2521, 2522]

sta_of_ope__86: Grants, expense [26]

sta_of_ope__87: Grants to foreign governments and international governmental organizations [261, 262]

sta_of_ope__88: Taxes on income, profits and capital gains payable by individuals [1111]

sta_of_ope__89: Grants to foreign governments [261]

sta_of_ope__90: Grants to international governmental organizations [262]

sta_of_ope__91: Grants to general government units [263]

sta_of_ope__92: Social benefits [27]

sta_of_ope__93: Social security benefits [2711]

sta_of_ope__94: Employment insurance benefits [2711]

sta_of_ope__95: Other social security benefits [2711, 2712]

sta_of_ope__96: Social assistance benefits [272]

sta_of_ope__97: Benefits under the old age security act [2721]

sta_of_ope__98: Family allowance and child care benefits [2721]

sta_of_ope__99: Taxes on income, profits and capital gains payable by corporations and other enterprises [1112]

name: Canadian government finance statistics for the federal government


description:
Data may not add to the total due to rounding.
End of fiscal year closest to December 31st.
For 2007 only stocks for balance sheet statement are available, they represent the opening stocks for 2008, the start of the observed period.
The Canadian general government includes two pension plans (social security funds): the Canada pension plan operating across Canada (except Quebec) and the Régie de rentes du Québec operating exclusively in Québec.
Balance sheet data can be displayed as flows or stocks. Flows are monetary expressions of economic actions that occur within the accounting period. Stocks refer to holdings of assets and liabilities at a specific time - the end of the accounting period.
The net operating balance is a summary measure of the ongoing sustainability of the government operations. Net operating balance equals total revenues less total expenses.
Rent should not be confused with the rental of produced assets, which is treated as sales of goods and services. The difference in treatment arises because lessors of produced assets are engaged in a production process whereby they provide services (maintaining inventories, repairing and maintaining the leased assets). In the case of rent, general government units that own land or subsoil assets merely place these assets at the disposal of other units and are not considered to be engaged in productive activity.
Miscellaneous revenue includes auto insurance premiums, drug plan premiums and revenue not elsewhere classified. It may also include the consolidation statistical discrepancy. This discrepancy reflects differences between paired transactions (e.g. grant revenue and grant expense) and must be recorded in the statement of operation in order to preserve the operating balances (gross or net). While in theory, the paired transactions to be consolidated should be of the same value, in practice, they are not always aligned as a result of multiple cause (availability of economic and counterparty classification details, time of recording, different fiscal year end, deferrals, etc.). When paired transactions are eliminated, there must be no impact on the operating balance, therefore a consolidation statistical discrepancy is recorded in revenue or expense, depending on the situation.
Within the Canadian Government Finance Statistics system (CGFS), the value of nonfinancial assets and related consumption of fixed capital is estimated using the Canadian System of Macroeconomic Accounts (CSMA) perpetual inventory method (PIM). The results of the PIM model can differ substantially from the values found in the public accounting sources of a specific level of government. In order to better understand these differences, the value of nonfinancial assets and related consumption of fixed capital found in the public accounting sources are presented in the memorandum items consumption of fixed capital according to public sector accounts" and "Nonfinancial assets according to public sector accounts". For more information on the PIM model please consult additional information on the survey or statistical program in the CANSIM related information tab. In the PIM model
Memorandum items provide supplemental information or alternative presentation of related items, but the memorandum items amounts are not included in Canadian Government Finance Statistics (CGFS) structure and totals.
The gross operating balance equals revenue minus expense other than consumption of fixed capital.
Total expenditures equals expense plus the net acquisition of nonfinancial assets less consumption of fixed capital. The current CANSIM table does not include total expenditures as integration work is underway.
The balance sheet records the stocks of assets, liabilities, and the net worth for each accounting period. Net worth is defined as the total assets less total liabilities and is an important measure for assessing the sustainability of fiscal activities.
The balance sheet components include domestic and foreign counterparts.
The net financial worth position equals total stock of financial assets minus liabilities.
Includes the following assets: securities repurchase agreement (repo), financial derivatives, taxes receivable, interest receivable, other accounts receivable, deposits, prepaid expenses, other financial assets not elsewhere classified and related allowances.
Includes the following liabilities: securities repurchase agreement (repo), financial derivatives, taxes payable, interest payable, other payable, deposits due, deferred revenue and contributions, discounts and premiums on outstanding debt, other liabilities not elsewhere classified and related allowances.
In the Canadian Government Finance Statistics system (CGFS), liabilities are valued at current market prices, but this memorandum item provides the alternate nominal value. The nominal valuation only differs from the current market prices in the case of debt securities. The nominal value is the amount that the debtor owes to the creditor at any moment. It reflects the value of the instrument at creation and subsequent economic flows, such as transactions, valuation changes (excluding market price changes), and other changes, such as debt forgiveness. Conceptually, the nominal value is equal to the required future payments of principal and interest discounted at the existing contractual interest rate. Nominal value is not necessarily face value, which is the undiscounted amount of principal to be repaid.

geogr_2: Quebec

pub_sec_com_1: Canada pension plan (CPP)

pub_sec_com_2: Quebec pension plan (QPP)

sta_of_ope__10: Interest expense [24]

sta_of_ope__11: Social benefits [27]

sta_of_ope__12: Net operating balance

sta_of_ope__13: Memorandum items, total expenditures

sta_of_ope__14: Memorandum items, tangible assets amortization expense according to public sector accounts

sta_of_ope__15: Net worth [6]

sta_of_ope__16: Nonfinancial assets [61]

sta_of_ope__17: Net financial worth

sta_of_ope__18: Financial assets [62]

sta_of_ope__19: Currency and deposits, assets [6212, 6222]

sta_of_ope__2: Sales of goods and services [142]

sta_of_ope__20: Debt securities, assets [6213, 6223]

sta_of_ope__21: Treasury bills, assets [6213, 6223]

sta_of_ope__22: Finance and other short-term paper, assets [6213, 6223]

sta_of_ope__23: Revenue [1]

sta_of_ope__26: Loans and advances, assets [6214, 6224]

sta_of_ope__27: Mortgages, assets [6214, 6224]

sta_of_ope__28: Equity and investment fund shares, assets [6215, 6225]

sta_of_ope__29: Marketable shares [6215, 6225]

sta_of_ope__3: Fines, penalties and forfeits [143]

sta_of_ope__30: Non-marketable shares and other equity [6215, 6225]

sta_of_ope__31: Investment fund shares [6215, 6225]

sta_of_ope__32: Insurance and pension, assets [6216, 6226]

sta_of_ope__33: Other accounts receivable [6218, 6228]

sta_of_ope__34: Social contributions [12]

sta_of_ope__35: Trade credits and advances, receivable [6218, 6228]

sta_of_ope__37: Monetary gold and special drawing rights (SDR), assets [623]

sta_of_ope__38: Liabilities [63]

sta_of_ope__39: Currency and deposits, liabilities [6312, 6322]

sta_of_ope__4: Voluntary transfers other than grants [144]

sta_of_ope__40: Debt securities, liabilities [6313, 6323]

sta_of_ope__41: Treasury bills, liabilities [6313, 6323]

sta_of_ope__42: Finance and other short-term paper, liabilities [6313, 6323]

sta_of_ope__43: Saving bonds [6313, 6323]

sta_of_ope__44: Bonds, liabilities [6313, 6323]

sta_of_ope__45: Other revenue [14]

sta_of_ope__46: Loans, liabilities [6314, 6324]

sta_of_ope__47: Bank overdrafts [6314, 6324]

sta_of_ope__48: Loans and advances, liabilities [6314, 6324]

sta_of_ope__49: Mortgages, liabilities [6314, 6324]

sta_of_ope__5: Miscellaneous revenue [145]

sta_of_ope__50: Equity, liabilities [6315, 6325]

sta_of_ope__51: Insurance, pension and standardized guarantee schemes, liabilities [6316, 6326]

sta_of_ope__52: Pensions plans, liabilities [6316, 6326]

sta_of_ope__53: Insurance and standardized guarantee schemes, liabilities [6316, 6326]

sta_of_ope__54: Other accounts payable [6318, 6328]

sta_of_ope__55: Trade credits and advances, payable [6318, 6328]

sta_of_ope__56: Property income [141]

sta_of_ope__58: Monetary gold and special drawing rights (SDR), liabilities

sta_of_ope__59: Memorandum items, nonfinancial assets according to public sector accounts

sta_of_ope__6: Expense [2]

sta_of_ope__60: Memorandum items, liabilities at nominal value

sta_of_ope__61: Memorandum items, employee future benefits

sta_of_ope__62: Memorandum items, environmental liabilities

sta_of_ope__63: Interest revenue [1411]

sta_of_ope__7: Compensation of employees [21]

sta_of_ope__8: Use of goods and services [22]

sta_of_ope__9: Consumption of fixed capital [23]

name: Canadian government finance statistics for Canada and Quebec pension plans


description:
Data may not add to the total due to rounding.
End of fiscal year closest to December 31st.
For 2007 only stocks for balance sheet statement are available, they represent the opening stocks for 2008, the start of the observed period.
Data cross tabulated for geography and industry are not available due to confidentiality.
The data provided in this table are not consolidated by eliminating transactions occurring between government business enterprises. This treatment aligns with the presentation of corporate sector data.
Balance sheet data for local government business enterprises are not available separately. They are included with the municipalities and other local public government balance sheet data.
Balance sheet data can be displayed as flows or stocks. Flows are monetary expressions of economic actions that occur within the accounting period. Stocks refer to holdings of assets and liabilities at a specific time - the end of the accounting period.
Includes all North American Industry Classification System (NAICS) except codes 61, 62 and 91.
Includes North American Industry Classification System (NAICS) codes 11, 21 and 23.
Includes North American Industry Classification System (NAICS) codes 41, 44-45.
Includes North American Industry Classification System (NAICS) codes 48-49 and 51.
Includes North American Industry Classification System (NAICS) codes 52, 53 and 55.
Includes North American Industry Classification System (NAICS) codes 54, 56, 71, 72 and 81.
Net operating balance equals total revenues less total expenses.
Rent should not be confused with the rental of produced assets, which is treated as sales of goods and services. The difference in treatment arises because lessors of produced assets are engaged in a production process whereby they provide services (maintaining inventories, repairing and maintaining the leased assets). In the case of rent, general government units that own land or subsoil assets merely place these assets at the disposal of other units and are not considered to be engaged in productive activity.
Includes other natural resource royalties, natural resource exploration fees and licenses, leases of land, rent and property income not elsewhere classified.
Includes annuity consideration, net insurance premiums earned and other underwriting revenue.
Miscellaneous revenue includes auto insurance premiums, drug plan premiums and revenue not elsewhere classified.
Includes capital transfers to government business enterprises to finance all or part of the costs of acquiring nonfinancial assets, to cover large operating deficits accumulated over two or more years, to cancel a debt by mutual agreement with the debtor, or to assume a debt.
Within the Canadian Government Finance Statistics system (CGFS), the value of nonfinancial assets and related consumption of fixed capital is estimated using the Canadian System of Macroeconomic Accounts (CSMA) perpetual inventory method (PIM). The results of the PIM model can differ substantially from the values found in the accounts of government business enterprises. In order to better understand these differences, the value of nonfinancial assets and related consumption of fixed capital found in the accounts of government business enterprises are presented in the memorandum items tangible assets amortization expense according to government business enterprises accounts" and "Nonfinancial assets according to government business enterprises accounts". For more information on the PIM model please consult additional information on the survey or statistical program in the CANSIM related information tab."
Includes the part of the profits of fiscal monopolies transferred to the government. Fiscal monopolies are government business enterprises that exercise the taxing power of government by the use of monopoly powers over the production or distribution of a particular kind of good or service. Typical commodities subject to fiscal monopolies are alcoholic beverage, lottery and games of chance.
Other miscellaneous current expenses include expenses of insurers and miscellaneous other current expenses not elsewhere classified.
Memorandum items provide supplemental information or alternative presentation of related items, but the memorandum items amounts are not included in Canadian Government finance statistics (CGFS) structure and totals.
The gross operating balance equals revenue minus expense other than consumption of fixed capital.
Total expenditures equals expense plus the net acquisition of nonfinancial assets less consumption of fixed capital. The current CANSIM table does not include total expenditures as integration work is underway.
Net income equals the sum of Canadian Government Finance Statistics (CGFS) revenues plus amortization of deferred capital funding, minus CGFS expenses except dividends and remitted profits of fiscal monopolies. This indicator is provided since it is generally used in the presentation of corporate sector data (instead of the net operating balance for government sectors). The current CANSIM table does not include total net income as integration work is underway.
Amortization of deferred capital funding is not included in Canadian Government Finance Statistics (CGFS) revenue. It is presented as a memorandum item since it is a component of the net income calculation. The current CANSIM table does not include amortization of deferred capital funding as integration work is underway.
The balance sheet records the stocks of assets, liabilities, and the net worth for each accounting period. Net worth is defined as the total assets less total liabilities and is an important measure for assessing the sustainability of government business enterprises activities.
The balance sheet components include domestic and foreign counterparts.
The net financial worth position equals total stock of financial assets minus liabilities.
Includes the following assets: securities repurchase agreement (repo), financial derivatives, taxes receivable, interest receivable, other accounts receivable, deposits, prepaid expenses, other financial assets not elsewhere classified and related allowances.
Includes the following liabilities: securities repurchase agreement (repo), financial derivatives, taxes payable, interest payable, other payable, deposits due, deferred revenue and contributions, discounts and premiums on outstanding debt, other liabilities not elsewhere classified and related allowances.
In the Canadian Government Finance Statistics system (CGFS), liabilities are valued at current market prices, but this memorandum item provides the alternate nominal value. The nominal valuation only differs from the current market prices in the case of debt securities. The nominal value is the amount that the debtor owes to the creditor at any moment. It reflects the value of the instrument at creation and subsequent economic flows, such as transactions, valuation changes (excluding market price changes), and other changes, such as debt forgiveness. Conceptually, the nominal value is equal to the required future payments of principal and interest discounted at the existing contractual interest rate. Nominal value is not necessarily face value, which is the undiscounted amount of principal to be repaid.
Due to the adoption of a new framework to compile public sector financial statistics, the Canadian Government Finance statistics (CGFS), the CANSIM table 385-0039 was created as a replacement to the terminated CANSIM tables 385-0015, 385-0030 and 385-0031. Data in the CANSIM table 385-0039 are not comparable with those in the archived CANSIM tables 385-0015, 385-0030 and 385-0031.

nor_ame_ind: North American Industry Classification System (NAICS 2022)

nor_ame_ind_1: All industries

nor_ame_ind_2: Goods industries excluding utilities and manufacturing [11,21,23]

nor_ame_ind_3: Utilities [22]

nor_ame_ind_4: Manufacturing [31-33]

nor_ame_ind_5: Wholesale and retail trade [41,44,45]

nor_ame_ind_6: Transportation and warehousing and information and cultural industries [48,49,51]

nor_ame_ind_7: Finance, insurance, real estate, rental and leasing and management of companies and enterprises [52,53,55]

nor_ame_ind_8: Personal, business and other services [54,56,71,72,81]

pub_sec_com_1: Government business enterprises, all

pub_sec_com_2: Government business enterprises, federal

pub_sec_com_3: Government business enterprises, provincial and territorial

pub_sec_com_4: Government business enterprises, local

sta_of_ope__10: Voluntary transfers other than grants [144]

sta_of_ope__11: Miscellaneous revenue [145]

sta_of_ope__13: Subsidies and transfers from government

sta_of_ope__14: Current subsidies from government

sta_of_ope__15: Capital transfers from government

sta_of_ope__16: Expense [2]

sta_of_ope__17: Compensation of employees [21]

sta_of_ope__18: Use of goods and services [22]

sta_of_ope__19: Consumption of fixed capital [23]

sta_of_ope__2: Oil and gas royalties [1415]

sta_of_ope__20: Interest expense [24]

sta_of_ope__21: Social benefits [27]

sta_of_ope__22: Other expense [28]

sta_of_ope__24: Property expense other than interest [281]

sta_of_ope__25: Dividend expense [2811]

sta_of_ope__26: Other property expense other than interest [2812, 2813, 2814]

sta_of_ope__27: Miscellaneous other expense [282]

sta_of_ope__28: Miscellaneous other current expense [2821]

sta_of_ope__29: Tax expense [2821]

sta_of_ope__3: Water power royalties [1415]

sta_of_ope__30: Remitted profits of fiscal monopolies [2821]

sta_of_ope__31: Transfers to non-profit institutions [2821]

sta_of_ope__32: Other miscellaneous current expenses [2821]

sta_of_ope__33: Memorandum items, total expenditures

sta_of_ope__35: Memorandum items, net income

sta_of_ope__36: Memorandum items, amortization of deferred capital funding

sta_of_ope__37: Memorandum items, tangible assets amortization expense according to government business enterprises accounts

sta_of_ope__38: Net worth [6]

sta_of_ope__39: Nonfinancial assets [61]

sta_of_ope__4: Other rent and property income [1415]

sta_of_ope__40: Net financial worth

sta_of_ope__41: Financial assets [62]

sta_of_ope__42: Currency and deposits, assets [6212, 6222]

sta_of_ope__43: Debt securities, assets [6213, 6223]

sta_of_ope__44: Treasury bills, assets [6213, 6223]

sta_of_ope__46: Finance and other short-term paper, assets [6213, 6223]

sta_of_ope__49: Loans and advances, assets [6214, 6224]

sta_of_ope__5: Sales of goods and services [142]

sta_of_ope__50: Mortgages, assets [6214, 6224]

sta_of_ope__51: Equity and investment fund shares, assets [6215, 6225]

sta_of_ope__52: Marketable shares [6215, 6225]

sta_of_ope__53: Non-marketable shares and other equity [6215, 6225]

sta_of_ope__54: Investment fund shares [6215, 6225]

sta_of_ope__55: Insurance and pension, assets [6216, 6226]

sta_of_ope__57: Other accounts receivable [6218, 6228]

sta_of_ope__58: Trade credits and advances, receivable [6218, 6228]

sta_of_ope__6: Sales of goods and services by market establishments [1421]

sta_of_ope__60: Monetary gold and special drawing rights (SDR), assets [623]

sta_of_ope__61: Liabilities [63]

sta_of_ope__62: Currency and deposits, liabilities [6312, 6322]

sta_of_ope__63: Debt securities, liabilities [6313, 6323]

sta_of_ope__64: Treasury bills, liabilities [6313, 6323]

sta_of_ope__65: Finance and other short-term paper, liabilities [6313, 6323]

sta_of_ope__66: Saving bonds [6313, 6323]

sta_of_ope__67: Interest revenue [1411]

sta_of_ope__68: Bonds, liabilities [6313, 6323]

sta_of_ope__69: Loans, liabilities [6314, 6324]

sta_of_ope__7: Insurance industry revenue [1421]

sta_of_ope__70: Bank overdrafts [6314, 6324]

sta_of_ope__71: Loans and advances, liabilities [6314, 6324]

sta_of_ope__72: Mortgages, liabilities [6314, 6324]

sta_of_ope__73: Equity, liabilities [6315, 6325]

sta_of_ope__74: Insurance, pension and standardized guarantee schemes, liabilities [6316, 6326]

sta_of_ope__75: Pensions plans, liabilities [6316, 6326]

sta_of_ope__76: Insurance and standardized guarantee schemes, liabilities [6316, 6326]

sta_of_ope__77: Other accounts payable [6318, 6328]

sta_of_ope__79: Trade credits and advances, payable [6318, 6328]

sta_of_ope__8: Administrative fees [1422]

sta_of_ope__81: Monetary gold and special drawing rights (SDR), liabilities

sta_of_ope__82: Memorandum items, nonfinancial assets according to government business enterprises accounts

sta_of_ope__83: Memorandum items, liabilities at nominal value

sta_of_ope__84: Memorandum items, employee future benefits

sta_of_ope__85: Memorandum items, environmental liabilities

sta_of_ope__9: Fines, penalties and forfeits [143]

name: Canadian government finance statistics for government business enterprises, by industry


description:
End of fiscal year closest to December 31st.
The Canadian Classification of Functions of Government (CCOFOG) presented excludes the acquisitions of non-financial assets and consumption of fixed capital expense. At this time, the nonfinancial estimates are not available as the integration work with the Canadian System of Macroeconomic Accounts (CSMA) is in progress.
The data provided in this table are not consolidated by eliminating transactions occurring between public sector components and between provinces and territories. For example, grants from a provincial and territorial government to its health and social service institutions are not eliminated and are assigned a functional classification. For this reason, public sector components subtotals are not provided and are strongly advised against, especially to attempt comparison between provinces and territories. Such subtotals would double count all transactions occurring between the public sector components. For the same reason, Canada total for specific public sector components are not provided and are not recommended. Canadian Classification of Functions of Government (CCOFOG) by consolidated government component is available in table 10-10-0005-01.
Comparison between provinces and territories for a given public sector component are not recommended since the differences observed may be the result of differences in the administrative structure and organisation of the delivery of government services and functions. Canadian Classification of Functions of Government (CCOFOG) by consolidated government component is available in table 10-10-0005-01.
The Canadian Classification of Functions of Government (CCOFOG) is a detailed classification of the functions, or socioeconomic objectives, that general government units aim to achieve through various kinds of outlays. Therefore, by definition, Government Business Enterprises (GBE's) are excluded from this table.
General Public services includes all interest payments for government loans (public debt) regardless of the function associated to the incurrence of the debt.
Due to different delineations of responsibilities between levels of government across jurisdictions, some functions of government may appear in some provinces and not in others.
In cases where expenses could not be specifically identified by function at the lowest level of detail in the source data, they have been included in the not elsewhere classified sub-categories.

pub_sec_com_1: Federal government

pub_sec_com_2: Canada pension plan (CPP)

pub_sec_com_3: Provincial and territorial governments

pub_sec_com_4: Universities and colleges

pub_sec_com_5: Health and social service institutions

pub_sec_com_6: Municipalities and other local public administrations

pub_sec_com_7: School boards

pub_sec_com_8: Régie des rentes du Québec (RRQ)

name: Canadian classification of functions of government, by general government component


description:
Source: Department of Finance Canada.
Monthly financial data is unaudited.
Changes in accounting policies, methodologies for estimating monthly balances and the classification of balances between financial components are applied retroactively to monthly results for the fiscal year immediately preceding the year of the change.
Users interested in the disclosure of more detailed data should refer to the annual audited consolidated financial statements of the Government of Canada as published in the Public Accounts of Canada, available on the Public Works and Government Services Canada website at http://www.tpsgc-pwgsc.gc.ca/recgen/cpc-pac/index-eng.html.

dimensions_codes_order: freq geogr cen_gov_ope

cen_gov_ope: Central government operations

cen_gov_ope_1: A. Budgetary balance, deficit (-) / surplus (+), (B - C)

cen_gov_ope_10: Other market debt payable in Canadian currency

cen_gov_ope_11: Market debt payable in foreign currencies

cen_gov_ope_12: B. Revenues

cen_gov_ope_13: Marketable bonds payable in foreign currencies

cen_gov_ope_14: Euro medium-term notes

cen_gov_ope_15: Canada bills

cen_gov_ope_16: Cross currency swap revaluation

cen_gov_ope_17: Unamortized discounts and premiums on market debt

cen_gov_ope_18: Obligations related to capital leases and other unmatured debt

cen_gov_ope_19: G. Net change in cash balances, (E + F)

cen_gov_ope_2: Accounts payable, receivables, accruals and allowances

cen_gov_ope_20: C. Expenses

cen_gov_ope_21: Program expenses

cen_gov_ope_22: Public debt charges

cen_gov_ope_23: D. Non-budgetary transactions (internal sources of funds)

cen_gov_ope_24: Pensions and other accounts

cen_gov_ope_25: Non-financial assets

cen_gov_ope_26: Loans, investments and advances

cen_gov_ope_3: Foreign exchange accounts and derivatives

cen_gov_ope_4: E. Financial source (+) / requirement (-), (A + D)

cen_gov_ope_5: F. Net change in financing activities (external sources of funds)

cen_gov_ope_6: Market debt payable in Canadian currency

cen_gov_ope_7: Marketable bonds payable in Canadian currency

cen_gov_ope_8: Treasury bills

cen_gov_ope_9: Retail debt

name: Central government operations: budgetary balance, non-budgetary transactions, and financial source/requirement


description:
Data may not add to the total due to rounding.
End of fiscal year closest to December 31st.
For 2007 only stocks for balance sheet statement are available, they represent the opening stocks for 2008, the start of the observed period.
Consolidation is a method of presenting statistics for a set of units as if they constituted a single unit. In this table, the data is presented for consolidated governments. Consolidation involves the elimination of all transactions and debtor-creditor relationships that occur among the units being consolidated. In other words, a transaction of one unit is paired with the same transaction as recorded for the second unit and both transactions are eliminated. For example, if one provincial and territorial government unit owns a bond issued by a second provincial and territorial government unit located in a different province and data for the two units are being consolidated, then the stocks of bonds held as assets and liabilities are reported as if the bond did not exist.
Includes federal government, provincial and territorial governments, health and social service institutions, universities and colleges, municipalities and other local public administrations and, school boards. Does not include the Canada Pension Plan (CPP) and Quebec Pension Plan (QPP). Only the Canada geography dimension is available.
Includes provincial and territorial governments, health and social service institutions, universities and colleges, municipalities and other local public administrations and, school boards. The Canada and provincial geography dimension are available.
Balance sheet data can be displayed as flows or stocks. Flows are monetary expressions of economic actions that occur within the accounting period. Stocks refer to holdings of assets and liabilities at a specific time - the end of the accounting period.
Gross operating balance equals total revenues less expense other than consumption of fixed capital.
The net operating balance is a summary measure of the ongoing sustainability of the government operations. Net operating balance equals total revenues less total expenses.
Includes the part of the profits of fiscal monopolies transferred to the government. Fiscal monopolies are government business enterprises that exercise the taxing power of government by the use of monopoly powers over the production or distribution of a particular kind of good or service. Typical commodities subject to fiscal monopolies are alcoholic beverages, lotteries and games of chance.
Includes racetrack betting taxes, other amusement taxes, taxes on meals and hotels, taxes on insurance premiums, and taxes on specific services not elsewhere classified.
Rent should not be confused with the rental of produced assets, which is treated as sales of goods and services. The difference in treatment arises because lessors of produced assets are engaged in a production process whereby they provide services (maintaining inventories, repairing and maintaining the leased assets). In the case of rent, general government units that own land or subsoil assets merely place these assets at the disposal of other units and are not considered to be engaged in productive activity.
Mineral royalties for Newfoundland and Labrador include both mining taxes and mineral royalties.
Includes other natural resource royalties, natural resource exploration fees and licences, leases of land, rent and property income not elsewhere classified.
Miscellaneous revenue includes auto insurance premiums, drug plan premiums and revenue not elsewhere classified. It may also include the consolidation statistical discrepancy. This discrepancy reflects differences between paired transactions (e.g. grant revenue and grant expense) and must be recorded in the statement of operation in order to preserve the operating balances (gross or net). While in theory, the paired transactions to be consolidated should be of the same value, in practice, they are not always aligned as a result of multiple cause (availability of economic and counterparty classification details, time of recording, different fiscal year end, deferrals, etc.). When paired transactions are eliminated, there must be no impact on the operating balance, therefore a consolidation statistical discrepancy is recorded in revenue or expense, depending on the situation.
Canadian Government Finance Statistics (CGFS) estimates for compensation of employees and use of goods and services are adjusted to account for the capitalisation of research and development expenses using data from the Canadian System of Macroeconomic Accounts (CSMA). This memorandum item provides the amounts capitalised for research and development to facilitate comparison with the Public Accounts.
Within the Canadian Government Finance Statistics system (CGFS), the value of nonfinancial assets and related consumption of fixed capital is estimated using the Canadian System of Macroeconomic Accounts (CSMA) perpetual inventory method (PIM). The results of the PIM model can differ substantially from the values found in the public accounting sources of a specific level of government. In order to better understand these differences, the value of nonfinancial assets and related consumption of fixed capital found in the Public Accounts are presented in the memorandum items consumption of fixed capital according to public sector accounts" and "Nonfinancial assets according to public sector accounts". For more information on the PIM model please consult additional information on the survey or statistical program in the CANSIM related information tab."
Other miscellaneous current expenses include expenses of insurers and miscellaneous other current expenses not elsewhere classified. They may also include the consolidation statistical discrepancy. This discrepancy reflects differences between paired transactions (e.g. grant revenue and grant expense) and must be recorded in the statement of operation in order to preserve the operating balances (gross or net). While in theory, the paired transactions to be consolidated should be of the same value, in practice, they are not always aligned as a result of multiple cause (availability of economic and counterparty classification details, time of recording, different fiscal year end, deferrals, etc.). When paired transactions are eliminated, there must be no impact on the operating balance, therefore a consolidation statistical discrepancy is recorded in revenue or expense, depending on the situation.
Memorandum items provide supplemental information or alternative presentation of related items, but the memorandum items amounts are not included in Canadian Government Finance Statistics (CGFS) structure and totals.
Total expenditures equals expense plus the net acquisition of nonfinancial assets less consumption of fixed capital. The current CANSIM table does not include total expenditures as integration work is underway.
The balance sheet records the stocks of assets, liabilities, and the net worth for each accounting period. Net worth is defined as the total assets less total liabilities and is an important measure for assessing the sustainability of fiscal activities.
The balance sheet components include domestic and foreign counterparts.
The net financial worth position equals total stock of financial assets minus liabilities.
Includes the following assets: securities repurchase agreement (repo), financial derivatives, taxes receivable, interest receivable, other accounts receivable, deposits, prepaid expenses, other financial assets not elsewhere classified and related allowances.
Includes the following liabilities: securities repurchase agreement (repo), financial derivatives, taxes payable, interest payable, other payable, deposits due, deferred revenue and contributions, discounts and premiums on outstanding debt, other liabilities not elsewhere classified and related allowances.
In the Canadian Government Finance Statistics system (CGFS), liabilities are valued at current market prices, but this memorandum item provides the alternate nominal value. The nominal valuation only differs from the current market prices in the case of debt securities.  The nominal value is the amount that the debtor owes to the creditor at any moment. It reflects the value of the instrument at creation and subsequent economic flows, such as transactions, valuation changes (excluding market price changes), and other changes, such as debt forgiveness. Conceptually, the nominal value is equal to the required future payments of principal and interest discounted at the existing contractual interest rate. Nominal value is not necessarily face value, which is the undiscounted amount of principal to be repaid.
The Quebec Abatement consists of a reduction of 16.5 percentage points of federal personal income tax for all tax filers in Quebec. This Abatement is the sum of the Alternative Payments for Standing Programs and the Youth Allowances Recovery. The Government of Canada reduced, or abated"
An extensive review of subsidies classification in the Canadian System of Macroeconomic Accounts has determined that several entries in source data should be reclassified as subsidies on production, from subsidies on products. The reclassification is based on the interpretation of subsidies as per the 2008 System of National Accounts. Revisions impact reference year 2020 and beyond. As a result, users will notice visible changes in the estimates of subsidies on products and on production compared to previous years.

sta_of_ope__10: Non-marketable shares and other equity [6215, 6225]

sta_of_ope__100: Interest expense [24]

sta_of_ope__101: Subsidies [25]

sta_of_ope__102: Subsidies to government business enterprises [251]

sta_of_ope__103: Subsidies to private enterprises [252]

sta_of_ope__104: Agricultural subsidies to private enterprises [2521]

sta_of_ope__105: Other subsidies to private enterprises on products [2521, 2522]

sta_of_ope__106: Other subsidies to private enterprises on production [2521, 2522]

sta_of_ope__107: Taxes on income, profits and capital gains payable by corporations and other enterprises [1112]

sta_of_ope__108: Grants, expense [26]

sta_of_ope__109: Grants to foreign governments and international governmental organizations [261, 262]

sta_of_ope__11: Investment fund shares [6215, 6225]

sta_of_ope__110: Grants to general government units [263, 264]

sta_of_ope__111: Social benefits [27]

sta_of_ope__112: Social security benefits [271]

sta_of_ope__113: Employment insurance and parental insurance benefits [2711]

sta_of_ope__114: Other social security benefits [2711, 2712]

sta_of_ope__115: Social assistance benefits [272]

sta_of_ope__116: Employer social benefits [273]

sta_of_ope__117: Other expense [28]

sta_of_ope__118: Taxes on income, profits and capital gains payable by nonresidents [1113]

sta_of_ope__119: Property expense other than interest [281]

sta_of_ope__12: Insurance and pension, assets [6216, 6226]

sta_of_ope__120: Miscellaneous other expense [282]

sta_of_ope__121: Miscellaneous other current expense [2821]

sta_of_ope__122: Tax expenses [2821]

sta_of_ope__123: Transfers to persons [2821]

sta_of_ope__124: Transfers to non-profit institutions [2821]

sta_of_ope__125: Other miscellaneous current expenses [2821]

sta_of_ope__126: Miscellaneous other capital expense [2822]

sta_of_ope__127: Memorandum items, total expenditures

sta_of_ope__128: Memorandum items, capitalized research and development costs

sta_of_ope__129: Taxes on payroll and workforce [112]

sta_of_ope__13: Recurrent taxes on immovable property [1131]

sta_of_ope__130: Memorandum items, capitalized research and development compensation of employees

sta_of_ope__131: Memorandum items, capitalized research and development use of goods and services

sta_of_ope__132: Memorandum items, consumption of fixed capital according to public sector accounts

sta_of_ope__133: Net worth [6]

sta_of_ope__134: Nonfinancial assets [61]

sta_of_ope__135: Net financial worth

sta_of_ope__136: Financial assets [62]

sta_of_ope__137: Currency and deposits, assets [6212, 6222]

sta_of_ope__138: Debt securities, assets [6213, 6223]

sta_of_ope__139: Treasury bills, assets [6213, 6223]

sta_of_ope__14: Other accounts receivable [6218, 6228]

sta_of_ope__15: Trade credits and advances, receivable [6218, 6228]

sta_of_ope__17: Monetary gold and special drawing rights (SDR), assets [623]

sta_of_ope__18: Liabilities [63]

sta_of_ope__19: Currency and deposits, liabilities [6312, 6322]

sta_of_ope__2: Taxes on property [113]

sta_of_ope__20: Debt securities, liabilities [6313, 6323]

sta_of_ope__21: Treasury bills, liabilities [6313, 6323]

sta_of_ope__22: Finance and other short-term paper, liabilities [6313, 6323]

sta_of_ope__23: Saving bonds [6313, 6323]

sta_of_ope__24: Real property taxes [1131]

sta_of_ope__25: Bonds, liabilities [6313, 6323]

sta_of_ope__26: Loans, liabilities [6314, 6324]

sta_of_ope__27: Bank overdrafts [6314, 6324]

sta_of_ope__28: Loans and advances, liabilities [6314, 6324]

sta_of_ope__29: Mortgages, liabilities [6314, 6324]

sta_of_ope__3: Finance and other short-term paper, assets [6213, 6223]

sta_of_ope__30: Equity, liabilities [6315, 6325]

sta_of_ope__31: Insurance, pension and standardized guarantee schemes, liabilities [6316, 6326]

sta_of_ope__32: Pensions plans, liabilities [6316, 6326]

sta_of_ope__33: Insurance and standardized guarantee schemes, liabilities [6316, 6326]

sta_of_ope__34: Other accounts payable [6318, 6328]

sta_of_ope__35: Special assessments [1131]

sta_of_ope__36: Trade credits and advances, payable [6318, 6328]

sta_of_ope__38: Monetary gold and special drawing rights (SDR), liabilities

sta_of_ope__39: Memorandum items, nonfinancial assets according to public sector accounts

sta_of_ope__40: Memorandum items, liabilities at nominal value

sta_of_ope__41: Memorandum items, employee future benefits

sta_of_ope__42: Memorandum items, environmental liabilities

sta_of_ope__43: Memorandum items, Quebec abatement

sta_of_ope__44: Cannabis taxes [1142]

sta_of_ope__45: Remitted profits from cannabis sales [1143]

sta_of_ope__46: Business taxes [1131]

sta_of_ope__47: Payments in lieu of taxes [1131]

sta_of_ope__48: Other taxes on property [1134, 1135, 1136]

sta_of_ope__49: Taxes on goods and services [114]

sta_of_ope__50: General taxes on goods and services [1141]

sta_of_ope__51: Excises [1142]

sta_of_ope__52: Net operating balance

sta_of_ope__53: Liquor taxes [1142]

sta_of_ope__54: Tobacco taxes [1142]

sta_of_ope__55: Gasoline and motive fuel taxes [1142]

sta_of_ope__56: Other excise taxes [1142]

sta_of_ope__57: Profits of fiscal monopolies [1143]

sta_of_ope__58: Remitted liquor profits [1143]

sta_of_ope__59: Remitted profits on games of chance and other [1143]

sta_of_ope__6: Loans and advances, assets [6214, 6224]

sta_of_ope__60: Taxes on specific services [1144]

sta_of_ope__61: Taxes on use of goods and on permission to use goods or perform activities [1145]

sta_of_ope__62: Motor vehicle taxes [11451]

sta_of_ope__63: Revenue [1]

sta_of_ope__64: Other taxes on use of goods and on permission to use goods or perform activities [11452]

sta_of_ope__65: Other taxes on goods and services [1146]

sta_of_ope__66: Other taxes [115, 116]

sta_of_ope__67: Social contributions [12]

sta_of_ope__68: Social security contributions [121]

sta_of_ope__69: Contributions to workers' compensation boards [1212]

sta_of_ope__7: Mortgages, assets [6214, 6224]

sta_of_ope__70: Other social security contributions [1211, 1212, 1213, 1214]

sta_of_ope__71: Other social contributions [122]

sta_of_ope__72: Grants, revenue [13]

sta_of_ope__73: Grants from foreign governments and international governmental organizations [131, 132]

sta_of_ope__74: Taxes [11]

sta_of_ope__75: Grants from general government units [133, 134]

sta_of_ope__76: Other revenue [14]

sta_of_ope__77: Property income [141]

sta_of_ope__78: Interest revenue [1411]

sta_of_ope__8: Equity and investment fund shares, assets [6215, 6225]

sta_of_ope__81: Oil and gas royalties [1415]

sta_of_ope__82: Forestry royalties [1415]

sta_of_ope__83: Mineral royalties [1415]

sta_of_ope__84: Water power royalties [1415]

sta_of_ope__85: Taxes on income, profits and capital gains [111]

sta_of_ope__86: Other rent and property income [1415, 1416]

sta_of_ope__87: Sales of goods and services [142]

sta_of_ope__88: Administrative fees [1422]

sta_of_ope__91: Other sales of goods and services [1421, 1423, 1424]

sta_of_ope__93: Voluntary transfers other than grants [144]

sta_of_ope__96: Taxes on income, profits and capital gains payable by individuals [1111]

name: Canadian government finance statistics (CGFS), statement of operations and balance sheet for consolidated governments


description:
This table replaces table 12-10-0086. Data in this table are not fully comparable with those previously published.
The trade values for 2010 to the most current period are derived from the Supply and Use Tables (see table 36-10-0438). The trade values for 2007 to 2009 are derived from the Input-Output Tables (see table 36-10-0420).
The product categories in this table are based on the Supply and Use Product Classification (SUPC) at the summary level of aggregation. This classification is available upon request.
Total supply and total demand are shown equal in this table only for Canada. In the provincial dimension see the footnotes for total domestic supply or total domestic demand. Methodological information can be found in the document, The Derivation of Provincial (Inter-regional) Trade Flows: The Canadian Experience # 98
For each province, total demand is equal to total domestic supply. Total demand is defined as the sum of consumption out of own production and inventory withdrawals plus interprovincial and international exports. Total domestic supply is defined as the value of production plus shipments out of inventories.
For each province, total supply is equal to total domestic demand. Total supply is defined as the sum of production and inventory withdrawals available for own consumption plus interprovincial and international imports. Total domestic demand is defined as the value of final domestic demand (household consumption expenditures, gross fixed capital formation, inventory additions and final consumption expenditures of government and non-profit institutions serving households plus intermediate domestic demand (inputs into the production process).
The provincial estimate for international imports excludes international re-exports. The provincial estimate for international re-exports only includes the margins attributed to the re-exports from that province. These adjustments are required to derive total domestic supply and demand.
Beginning with reference year 2014, the estimates are based on the 2019 comprehensive revision of the Canadian System of Macroeconomic Accounts which incorporated revisions to both international travel expenditures and cannabis-related activities. More information about the 2019 comprehensive revision is available in: A preview of the 2019 revision of the Canadian System of Macroeconomic Accounts."

dimensions_codes_order: freq geogr tra_flo_det produ

produ: Product

tra_flo_det: Trade flow detail

geogr_10: Nova Scotia

geogr_11: New Brunswick

geogr_12: Quebec

geogr_13: Ontario

geogr_14: Manitoba

geogr_15: Saskatchewan

geogr_7: Canadian territorial enclaves abroad

geogr_8: Newfoundland and Labrador

geogr_9: Prince Edward Island

produ_1: Total products

produ_10: Engineering works [M23C0]

produ_11: Repair construction services [M23D0]

produ_12: Total goods

produ_13: Food and non-alcoholic beverages [M31C0]

produ_14: Alcoholic beverages and tobacco products [M312A]

produ_15: Textile products, clothing, and products of leather and similar materials [M31D0]

produ_16: Wood products [M3210]

produ_17: Wood pulp, paper and paper products and paper stock [M3220]

produ_18: Printed products and services [M3230]

produ_19: Refined petroleum products (except petrochemicals) [M3240]

produ_2: Mineral fuels [M21B0]

produ_20: Chemical products [M3250]

produ_21: Plastic and rubber products [M3260]

produ_22: Non-metallic mineral products [M3270]

produ_23: Total services

produ_24: Primary metallic products [M3310]

produ_25: Fabricated metallic products [M3320]

produ_26: Industrial machinery [M3330]

produ_27: Computers and electronic products [M334C]

produ_28: Electrical equipment, appliances and components [M3350]

produ_29: Transportation equipment [M336A]

produ_3: Metal ores and concentrates [M2122]

produ_30: Motor vehicle parts [M3363]

produ_31: Furniture and related products [M3370]

produ_32: Other manufactured products and custom work [M3B00]

produ_33: Wholesale margins and commissions [M4100]

produ_34: Grains and other crop products [M111B]

produ_35: Retail margins, sales of used goods and commissions [M4A00]

produ_36: Transportation and related services [M4B00]

produ_37: Information and cultural services [M51D0]

produ_38: Published products and recorded media (except software) [M51E0]

produ_39: Telecommunications, broadcasting distribution and related services [M5170]

produ_4: Non-metallic minerals [M2123]

produ_40: Depository credit intermediation [M52C0]

produ_41: Other finance and insurance [M5F00]

produ_42: Real estate, rental and leasing and rights to non-financial intangible assets [M53D0]

produ_43: Imputed rental of owner-occupied dwellings [M53C0]

produ_44: Professional services (except software and research and development) [M541E]

produ_45: Live animals [M112A]

produ_46: Software [M5E00]

produ_47: Research and development [M5417]

produ_48: Administrative and support, head office, waste management and remediation services [M5G00]

produ_49: Education services [M6100]

produ_5: Mining and oil and gas support services [M2130]

produ_50: Health and social assistance services [M6200]

produ_51: Arts, entertainment and recreation services [M7100]

produ_52: Accommodation and food services [M7200]

produ_53: Other services [M8100]

produ_54: Sales of other services by Non-Profit Institutions Serving Households [M9A00]

produ_55: Sales of other government services [M9B00]

produ_56: Other farm products [M11D0]

produ_57: Fictive materials [F1000]

produ_58: Fictive services [F2000]

produ_59: Transportation margins [F3000]

produ_6: Oil and gas and mineral exploration [M21A0]

produ_60: Services provided by Non-Profit Institutions Serving Households [N0000]

produ_61: Education services provided by government sector [G6100]

produ_62: Health services provided by government sector [G6200]

produ_63: Other federal government services [G9110]

produ_64: Other provincial and territorial government services [G9120]

produ_65: Other municipal government services [G9130]

produ_66: Other aboriginal government services [G9140]

produ_67: Forestry products and services [M11E0]

produ_68: Taxes on products [P1000]

produ_69: Fish, crustaceans, shellfish and other fishery products [M1140]

produ_7: Utilities [M2200]

produ_70: Support services related to farming and forestry [M1150]

produ_8: Residential buildings [M23A0]

produ_9: Non-residential buildings (except mine buildings) [M23B0]

tra_flo_det_1: Total supply and total demand

tra_flo_det_10: To British Columbia

tra_flo_det_11: To Yukon

tra_flo_det_12: To Northwest Territories

tra_flo_det_13: To Nunavut

tra_flo_det_14: To Canadian territorial enclaves abroad

tra_flo_det_15: Total supply

tra_flo_det_16: Total demand

tra_flo_det_17: To Newfoundland and Labrador

tra_flo_det_18: To Prince Edward Island

tra_flo_det_19: To Nova Scotia

tra_flo_det_2: Interprovincial exports

tra_flo_det_20: To New Brunswick

tra_flo_det_21: To Quebec

tra_flo_det_22: To Ontario

tra_flo_det_3: Interprovincial imports

tra_flo_det_4: International exports

tra_flo_det_5: International re-exports

tra_flo_det_6: International imports

tra_flo_det_7: To Manitoba

tra_flo_det_8: To Saskatchewan

tra_flo_det_9: To Alberta

name: Interprovincial and international trade flows, basic prices, summary level