Fiscal Reference Tables

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Fiscal Reference Tables : 4
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Provincial and Territorial
Governments
Public Accounts

Table 17
Newfoundland and Labrador

Year	Own-source revenues	Federal cash transfers	Total revenues	Total program expenditures	Debt charges	Total expenditures	Other⁽¹⁾	Deficit (-) or surplus	Total financial balance	Net debt


	(millions of dollars)
1982-83	861	855	1,716	1,638	269	1,907	-	-191	-343	2,144
1983-84	915	914	1,829	1,852	303	2,155	-	-326	-411	2,421
1984-85	960	986	1,946	1,846	352	2,198	-	-252	-330	2,718
1985-86	1,075	1,062	2,137	1,983	407	2,390	-	-253	-353	3,023
1986-87	1,126	1,157	2,283	2,078	436	2,514	-	-231	-388	3,150
1987-88	1,328	1,218	2,546	2,286	457	2,743	-	-197	-448	3,289
1988-89	1,350	1,315	2,664	2,436	454	2,890	-	-226	-482	3,195
1989-90	1,505	1,426	2,931	2,647	459	3,106	-	-175	-354	3,369
1990-91	1,569	1,398	2,967	2,824	490	3,314	-	-347	-585	3,550
1991-92	1,681	1,427	3,108	2,888	496	3,384	-	-276	-760	3,918
1992-93	1,693	1,500	3,194	2,967	488	3,455	-	-261	-463	4,270

1993-94	1,696	1,462	3,158	2,864	500	3,364	-136	-341	-408	6,453
1994-95	1,751	1,637	3,388	2,979	536	3,515	-247	-374	-362	6,831
1995-96	1,949	1,539	3,487	2,926	552	3,478	-199	-190	-91	7,121
1996-97	1,921	1,499	3,420	2,880	559	3,439	-88	-107	-337	7,254
1997-98	1,783	1,941	3,725	3,155	577	3,731	139	133	-497	7,301
1998-99	1,822	1,743	3,566	2,975	587	3,562	-191	-187	-569	7,851
1999-00	2,014	1,551	3,565	3,002	586	3,588	-246	-269	-349	8,087
2000-01	2,097	1,632	3,730	3,146	610	3,756	-324	-350	-320	8,437
2001-02	2,291	1,628	3,920	3,357	610	3,967	-421	-468	-481	8,932
2002-03	2,395	1,594	3,989	3,428	598	4,026	-655	-691	-468	9,611
2003-04	2,523	1,582	4,105	3,667	588	4,255	-809	-959	-740	10,541

Source: Public Accounts of Newfoundland and Labrador. (For 2003-04: 2004 Budget).
^{(1) Accrual adjustments.}
Due to a break in the series following accounting changes, data from 1993-94 are not directly comparable with earlier years for the series "Other", "Deficit or Surplus" and "Net Debt".

Table 18
Prince Edward Island

Year	Own-source revenues	Federal cash transfers	Total revenues	Total program expenditures	Debt charges	Total expenditures	Other⁽¹⁾	Deficit (-) or surplus	Total financial balance	Net debt


	(millions of dollars)
1982-83	195	195	390	364	51	415	0	-25	-50	129
1983-84	219	212	431	372	55	427	0	4	-32	125
1984-85	236	211	447	391	60	451	0	-4	-37	129
1985-86	252	227	479	437	62	499	0	-20	-58	149
1986-87	270	244	514	460	67	527	0	-13	-61	163
1987-88	312	245	557	503	71	574	0	-17	-61	179
1988-89	344	282	626	556	81	637	0	-11	-70	191
1989-90	374	299	673	594	87	681	0	-8	-59	199
1990-91	395	312	707	632	95	727	0	-20	-60	219
1991-92	416	299	715	662	103	765	0	-50	-115	269
1992-93	408	303	711	692	101	793	0	-82	-108	351
1993-94	457	282	739	699	111	810	0	-71	-83	772
1994-95	480	332	812	704	117	821	7	-1	-2	990
1995-96	481	308	789	669	120	789	4	4	-12	986
1996-97	513	287	800	692	118	810	7	-4	-47	990
1997-98	496	292	788	702	102	804	9	-7	-4	997
1998-99	502	350	852	750	101	852	6	6	-12	990
1999-00	547	353	900	806	103	908	3	-5	-39	1,024
2000-01	568	383	952	855	108	963	0	-12	-77	1,036
2001-02	573	400	974	876	106	982	-9	-17	-76	1,053
2002-03	617	337	954	892	101	993	-45	-84	-146	1,166
2003-04	617	385	1,002	986	104	1,090	3	-85	-153	1,270

Source: Public Accounts of Prince Edward Island. (For 2003-04: 2004 Budget).
^{(1) From 1994-95 to 2001-02, this represents the Pension Adjustment. Starting in 2002-03, this also includes the Net Deficit of Crown Entities.}

Table 19
Nova Scotia

Year	Own-source revenues	Federal cash transfers	Total revenues	Total program expenditures	Debt charges	Total expenditures	Other⁽¹⁾	Deficit (-) or surplus	Total financial balance	Net debt


	(millions of dollars)
1982-83	1,177	998	2,175	2,253	354	2,607	61	-371	-509	1,875
1983-84	1,327	1,094	2,421	2,396	407	2,803	66	-316	-434	2,285
1984-85	1,469	1,146	2,615	2,588	471	3,059	76	-368	-504	2,749
1985-86	1,622	1,140	2,762	2,664	539	3,203	88	-353	-513	3,235
1986-87	1,746	1,210	2,956	2,777	558	3,335	102	-277	-495	3,504
1987-88	1,955	1,253	3,208	2,977	566	3,543	108	-227	-405	3,756
1988-89	2,109	1,438	3,547	3,347	560	3,907	118	-242	-461	3,947
1989-90	2,245	1,530	3,775	3,602	571	4,173	131	-267	-500	4,454
1990-91	2,349	1,599	3,948	3,676	672	4,348	143	-257	-540	4,731
1991-92	2,321	1,602	3,923	3,799	682	4,481	152	-406	-657	5,426
1992-93	2,335	1,591	3,926	3,916	779	4,695	152	-617	-678	7,288
1993-94	2,493	1,567	4,060	3,861	865	4,727	121	-546	-831	8,120
1994-95	2,510	1,858	4,368	3,799	912	4,711	110	-233	-548	8,514
1995-96	2,548	1,938	4,486	3,907	897	4,804	116	-201	-535	8,715
1996-97	2,751	1,757	4,508	3,813	811	4,624	72	-116	-332	9,139
1997-98	2,522	1,927	4,449	4,018	865	4,884	3	-442	-536	9,290
1998-99	2,637	2,016	4,653	4,414	1,003	5,418	503	-261	-907	10,298
1999-00	2,850	1,972	4,822	4,508	1,060	5,568	-51	-797	-443	11,231
2000-01	3,023	2,040	5,063	4,434	1,115	5,549	633	147	-388	11,370
2001-02	3,203	2,054	5,257	4,555	1,161	5,715	572	113	-307	12,128
2002-03	3,352	1,908	5,260	4,733	1,045	5,778	550	32	-659	12,206
2003-04	3,726	1,998	5,724	5,187	1,054	6,241	531	15	-498	12,340

Source: Public Accounts of Nova Scotia. (For 2003-04: 2004 Budget).
^{(1) Includes sinking fund earnings, net income (losses) of government business enterprises, unusual items and consolidation and accounting adjustments.}

Table 20
New Brunswick

Year	Own-source revenues	Federal cash transfers	Total revenues	Total program expenditures	Debt charges	Total expenditures	Other⁽¹⁾	Deficit (-) or surplus	Total financial balance	Net debt


	(millions of dollars)
1982-83	1,106	918	2,024	2,202	214	2,416	-	-392	-514	1,444
1983-84	1,320	993	2,313	2,295	294	2,589	-	-276	-394	1,709
1984-85	1,459	1,052	2,511	2,433	357	2,790	-	-279	-406	1,967
1985-86	1,631	1,182	2,813	2,626	400	3,026	-	-213	-330	2,147
1986-87	1,733	1,160	2,893	2,866	395	3,261	-	-368	-553	2,588
1987-88	1,918	1,261	3,179	3,100	415	3,515	-	-335	-465	2,919
1988-89	2,167	1,360	3,527	3,179	427	3,606	-	-79	-250	2,993
1989-90	2,214	1,459	3,673	3,260	437	3,697	-	-24	-227	3,013
1990-91	2,297	1,504	3,801	3,507	475	3,982	-	-182	-464	3,236
1991-92	2,352	1,455	3,807	3,686	476	4,162	-	-354	-669	3,603
1992-93	2,268	1,742	4,011	3,737	538	4,275	-	-264	-573	5,297
1993-94	2,507	1,517	4,024	3,705	585	4,290	-	-266	-513	5,810
1994-95	2,672	1,626	4,298	3,732	645	4,377	-	-79	-460	5,889
1995-96	2,803	1,623	4,426	3,791	595	4,386	-	41	-310	5,850
1996-97	2,950	1,521	4,471	3,840	564	4,405	-	66	47	5,783
1997-98	2,786	1,653	4,439	3,865	574	4,439	-	0	-337	5,788
1998-99	2,325	2,122	4,447	4,034	616	4,651	-	-204	-441	5,992
1999-00	2,974	1,827	4,801	4,219	611	4,830	-	-30	-516	6,925
2000-01	3,068	1,795	4,863	4,082	637	4,719	-100	43	-303	6,782
2001-02	3,216	2,035	5,251	4,421	652	5,073	-100	79	-316	6,604
2002-03	3,276	1,906	5,182	4,631	661	5,292	110	1	-398	6,713
2003-04	3,543	1,932	5,475	5,010	588	5,598	102	-21	-415	6,836

Source: Public Accounts of New Brunswick. (For 2003-04: 2004 Budget).
^{(1) Contribution to/from Fiscal Stabilization Fund.}

Table 21
Québec

Year	Own-source revenues	Federal cash transfers	Total revenues	Total program expenditures	Debt charges	Total expenditures	Other⁽¹⁾	Deficit (-) or surplus	Total financial balance	Accu- mulated deficit


	(millions of dollars)
1982-83	14,624	5,172	19,796	19,959	2,300	22,259	-	-2,463	-2,213	15,038
1983-84	15,634	6,227	21,861	21,514	2,511	24,025	-	-2,164	-2,215	17,298
1984-85	16,083	6,236	22,319	23,180	3,012	26,192	-	-3,873	-1,970	21,455
1985-86	17,997	6,178	24,175	24,294	3,354	27,648	-	-3,473	-1,671	25,735
1986-87	19,787	5,828	25,615	25,031	3,556	28,587	-	-2,972	-1,737	28,716
1987-88	22,234	6,117	28,351	27,072	3,675	30,747	-	-2,396	-1,366	31,115
1988-89	23,640	6,386	30,026	27,928	3,802	31,730	-	-1,704	-1,005	32,819
1989-90	24,713	6,674	31,387	29,136	4,015	33,151	-	-1,764	-816	34,583
1990-91	26,500	6,972	33,472	32,010	4,437	36,447	-	-2,975	-1,482	37,558
1991-92	28,197	6,747	34,944	34,579	4,666	39,245	-	-4,301	-2,655	41,885
1992-93	28,105	7,764	35,869	36,143	4,756	40,899	-	-5,030	-3,913	46,914
1993-94	28,767	7,762	36,529	36,136	5,316	41,452	-	-4,923	-3,826	51,837
1994-95	29,411	7,494	36,905	36,844	5,882	42,726	-	-5,821	-4,876	57,677
1995-96	30,604	8,126	38,730	36,643	6,034	42,677	-	-3,947	-2,948	61,624
1996-97	31,134	6,704	37,838	35,195	5,855	41,050	-	-3,212	-2,136	64,833

1997-98	34,363	5,656	40,019	35,449	6,765	42,214	38	-2,157	-1,684	82,581
1998-99	36,837	7,813	44,650	37,907	6,573	44,480	-44	126	523	82,577
1999-00	39,094	6,064	45,158	38,599	6,751	45,350	199	7	710	82,469
2000-01	40,921	7,895	48,816	40,751	6,972	47,723	-666	427	-516	81,992
2001-02	38,932	8,885	47,817	42,380	6,687	49,067	1,272	22	-615	84,538
2002-03	40,858	8,932	49,790	44,316	6,536	50,852	368	-694	-1,578	85,741
2003-04	42,460	9,377	51,837	45,800	6,668	52,468	267	-364	-1,433	86,105

Source: Public Accounts of Québec. (For 2003-04: 2004 Budget).
^{(1) Includes the net results of consolidated organizations and the $950-million reserve for health and social services, education, social solidarity and research.}
Due to a break in the series following the implementation of the accounting reform, data from 1997-98 are not directly comparable with earlier years.

Table 22
Ontario

Year	Own-source revenues	Federal cash transfers	Total revenues	Total program expenditures	Debt charges	Total expenditures	Other	Deficit (-) or surplus	Total financial balance	Net debt


	(millions of dollars)
1982-83	15,474	3,345	18,819	20,446	1,562	22,008	-	-3,189	-2,601	16,922
1983-84	16,797	4,161	20,958	22,031	2,080	24,111	-	-3,153	-3,451	20,075
1984-85	18,810	4,578	23,388	23,530	2,417	25,947	-	-2,559	-2,635	22,634
1985-86	21,103	4,682	25,785	25,604	2,795	28,399	-	-2,614	-2,863	28,919
1986-87	24,345	4,870	29,215	28,638	3,211	31,849	-	-2,634	-2,199	31,531
1987-88	27,174	4,984	32,158	31,171	3,476	34,647	-	-2,489	-1,878	34,020
1988-89	31,878	5,113	36,991	34,703	3,767	38,470	-	-1,479	-2,033	35,499
1989-90	35,861	5,364	41,225	37,318	3,817	41,135	-	90	-242	35,409
1990-91	37,130	5,762	42,892	42,145	3,776	45,921	-	-3,029	-3,001	38,438
1991-92	34,429	6,324	40,753	47,487	4,196	51,683	-	-10,930	-10,826	49,368
1992-93	34,253	7,554	41,807	48,942	5,293	54,235	-	-12,428	-15,524	61,796
1993-94	36,603	7,071	43,674	47,747	7,129	54,876	-	-11,202	-11,900	80,599
1994-95	38,432	7,607	46,039	48,336	7,832	56,168	-	-10,129	-10,800	90,728
1995-96	41,593	7,880	49,473	49,798	8,475	58,273	-	-8,800	-8,842	101,864
1996-97	43,672	5,778	49,450	47,748	8,607	56,355	-	-6,905	-12,464	108,769
1997-98	47,420	5,098	52,518	47,755	8,729	56,484	-	-3,966	-9,827	112,735
1998-99	51,271	4,515	55,786	48,772	9,016	57,788	-	-2,002	-12,600	114,737

1999-00	58,919	5,885	64,804	53,109	11,027	64,136	-	668	-10,400	134,398
2000-01	59,915	6,129	66,044	53,269	10,873	64,142	-	1,902	N/A	132,496
2001-02	58,495	7,754	66,249	55,537	10,337	65,874	-	375	N/A	132,121
2002-03	59,997	8,894	68,891	59,080	9,694	68,774	-	117	N/A	132,647
2003-04	58,507	9,893	68,400	64,279	9,604	73,883	-	-5,483	N/A	138,557

Source: Public Accounts of Ontario.
Due to a break in the series following the line-by-line consolidation of the Ontario Electricity Financial Corporation (OEFC), data from 1999-00 are not directly comparable with earlier years.

Table 23
Manitoba

Year	Own-source revenues	Federal cash transfers	Total revenues	Total program expenditures	Debt charges	Total expenditures	Other⁽¹⁾	Deficit (-) or surplus	Total financial balance	Net debt


	(millions of dollars)
1982-83	1,490	919	2,409	2,682	162	2,844	0	-435	-939	1,536
1983-84	1,759	1,038	2,797	2,986	240	3,226	0	-429	-1,266	2,244
1984-85	1,827	1,098	2,925	3,159	248	3,407	0	-483	-638	2,556
1985-86	2,010	1,107	3,117	3,332	313	3,645	0	-528	-1,119	3,127
1986-87	2,226	1,161	3,387	3,535	411	3,946	0	-559	-1,248	3,767
1987-88	2,726	1,313	4,039	3,848	490	4,338	0	-300	-1,777	4,415
1988-89	2,975	1,568	4,543	4,045	439	4,484	0	-141	-1,275	4,332
1989-90	2,949	1,657	4,606	4,261	487	4,748	0	-142	-1,028	4,449
1990-91	2,983	1,695	4,678	4,536	501	5,037	0	-292	-2,168	4,773
1991-92	3,146	1,821	4,967	4,779	492	5,271	0	-334	-1,990	5,216
1992-93	2,882	1,816	4,698	4,905	559	5,464	0	-566	-2,352	6,378
1993-94	3,247	1,629	4,876	4,752	585	5,337	0	-431	-2,063	6,806
1994-95	3,310	1,895	5,205	4,804	597	5,401	0	-196	-1,700	6,901
1995-96	3,789	1,873	5,662	4,913	592	5,505	0	157	-986	6,854
1996-97	4,047	1,716	5,763	4,869	539	5,408	-264	91	-1,566	6,474
1997-98	3,858	1,884	5,742	5,171	520	5,691	25	76	-1,964	6,415
1998-99	4,323	1,559	5,882	5,372	515	5,887	36	31	-2,033	6,495
1999-00	4,264	2,074	6,338	5,971	465	6,437	110	11	-2,354	6,773
2000-01	4,661	2,091	6,752	6,104	511	6,615	-96	41	-2,363	6,904
2001-02	4,540	2,206	6,747	6,324	414	6,738	54	63	-2,889	7,400
2002-03	4,740	2,230	6,970	6,622	321	6,944	-23	4	-2,373	7,320
2003-04	4,793	2,513	7,306	7,090	311	7,401	101	6	N/A	7,314

Source: Public Accounts of Manitoba. (For 2003-04: Preliminary Unaudited Financial Statements).
^{(1) Includes the Contribution to/from Fiscal Stabilization and Lotteries Funds, Contributions to the Debt Retirement Fund and adjustments for disaster-related expenditures (2003-04).}

Table 24
Saskatchewan

Year	Own-source revenues	Federal cash transfers	Total revenues	Total program expenditures	Debt charges	Total expenditures	Other⁽¹⁾	Deficit (-) or surplus	Total financial balance	Net debt


	(millions of dollars)
1982-83	2,283	408	2,691	2,876	42	2,918	-	-227	-1,146	-712
1983-84	2,181	552	2,733	3,008	57	3,065	-	-332	-483	-346
1984-85	2,326	590	2,916	3,193	102	3,295	-	-380	-891	65
1985-86	2,406	643	3,049	3,438	190	3,628	-	-579	-2,069	666
1986-87	2,012	789	2,801	3,840	193	4,033	-	-1,232	-1,677	1,965
1987-88	2,382	914	3,296	3,556	282	3,838	-	-542	-158	2,517
1988-89	2,628	1,067	3,695	3,700	320	4,020	-	-324	-642	2,885
1989-90	2,927	1,231	4,158	4,013	523	4,536	-	-378	-1,001	3,316
1990-91	3,169	1,489	4,658	4,543	475	5,018	-	-360	-422	3,688
1991-92	2,789	1,260	4,049	4,389	502	4,891	-	-842	-1,068	5,999
1992-93	3,072	1,304	4,376	4,228	740	4,968	-	-592	-538	6,587
1993-94	3,432	1,248	4,680	4,079	873	4,952	-	-272	-86	7,769
1994-95	3,928	1,297	5,225	4,215	882	5,097	-	128	271	7,641
1995-96	4,157	975	5,132	4,265	849	5,114	-	18	-191	7,622
1996-97	4,742	761	5,503	4,302	794	5,096	-	407	938	7,215
1997-98	4,609	553	5,162	4,372	755	5,127	-	35	390	7,180
1998-99	4,642	961	5,603	4,830	745	5,575	-	28	520	7,152
1999-00	4,648	1,209	5,857	5,077	696	5,774	-	83	-69	7,069
2000-01	5,881	872	6,754	5,257	664	5,921	-775	58	58	7,011
2001-02	4,822	1,237	6,059	5,721	617	6,338	280	1	-75	7,010
2002-03	5,656	801	6,457	5,762	611	6,374	-82	1	69	7,009
2003-04	5,525	1,033	6,558	6,166	603	6,768	211	1	-124	7,054

Source: Public Accounts of Saskatchewan.
^{(1) Contribution to/from the Fiscal Stabilization Fund.}

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