| A |
EXPENDITURES |
| 0 |
SERVICES |
| 01 |
PERSONNEL |
 | All expenditures paid to or on behalf of employees, including public servants, members of the Canadian Forces, members of the RCMP, judges, Members of Parliament and Senators, and the Governor General and Lieutenant Governors. It includes all types of direct remuneration such as salaries and wages, overtime, severance pay, as well as allowances and other benefits under various collective agreements and other regulations. As well, it includes the government's contribution as an employer to various employee benefit plans, and supplementary personnel costs (some on a netted basis) which relate to the cost of employee exchange agreements with other employers, or to various supplementary benefits.
Note:
A list of pay entitlement codes related to each pertinent object in standard object 01 is included as Appendix A of Section 8.2 of this manual. The list covers objects 0101 to 0111 inclusive under Salaries and Wages, and objects 0120, 0121, 0125 and 0126 under Allowances and Other Benefits, as well as some other objects. The list was issued to ensure that pay entitlement codes can be reconciled to the pertinent objects in all departments and agencies. |
| 010 |
SALARIES AND WAGES |
| 0101 |
Civilian regular time–continuing employment |
| Basic salaries and wages for regular time worked by all full–time indeterminate civilian personnel for continuing employment. All ministers' salaries, including that of the Prime Minister, the President of the Privy Council, the President of the Treasury Board, the various secretaries of state and ministers without portfolio. It does not include any remuneration received for allowances or for working non–standard hours, extra duty or holiday pay, retroactive salaries, severance pay or bilingual bonus. |
|
|
| 0102 |
Civilian regular time – part–time, seasonal and casual |
| Basic salaries and wages for regular time worked by all part–time civilian personnel or for personnel employed on a full–time seasonal, term or casual basis. It does not include any remuneration for allowances or for premiums for working non–standard hours, extra duty pay, holiday pay, retroactive salaries, severance pay or bilingual bonus. |
|
|
| 0103 |
Civilian premium pay for work during non–standard hours or other reasons |
| Premiums paid to all civilian personnel for working evening or night shifts or on weekends or designated holidays. |
|
|
| 0104 |
Civilian holiday pay in lieu of leave |
| Remuneration paid to civilian personnel in lieu of or to compensate for annual vacation leave or statutory holidays. |
|
|
| 0105 |
Civilian overtime (for additional hours) |
| Remuneration paid to civilian personnel received for working time that is additional to the normal hours worked. |
|
|
| 0106 |
Civilian bilingual bonus |
| Remuneration paid to civilian personnel in the form of a bonus for using both official languages as a requirement for employment. |
|
|
| 0107 |
Civilian severance pay and termination benefits (including ERI and EDI programs) |
| Special remuneration paid to civilian personnel at the time of termination of employment and/or due to a special program encouraging departure before age of retirement. This includes all payments to civilian employees for termination benefits under the Early Retirement Incentive (ERI) and Early Departure Incentive (EDI) programs. |
|
|
| 0110 |
Civilian retroactive – previous fiscal year(s) |
| Retroactive salaries and wages including overtime paid to civilian personnel for earnings related to previous fiscal year(s). |
|
|
| 0111 |
Civilian retroactive – current fiscal year |
| Retroactive salaries and wages including overtime paid to civilian personnel for earnings related to the current fiscal year. |
|
|
| 0112 |
Civilian Pay Equity |
|
|
| 0113 |
Other salaries and wages |
| Salaries and wages not included in objects 0101 to 0111, and 0114 to 0119. |
|
|
| 0114 |
RCMP members overtime |
| Remuneration paid to RCMP members for working time that is additional to the normal hours worked. |
|
|
|
| Department Specific |
| |
030 |
Royal Canadian Mounted Police |
|
| 0115 |
Military and RCMP members regular time |
| Basic salaries and wages for regular time worked by all military and RCMP members for continuing employment. It does not include any remuneration received for allowances or for working non–standard hours, extra duty or holiday pay, retroactive salaries, or severance pay. |
|
|
|
| Department Specific |
| |
018 |
National Defence |
| |
030 |
Royal Canadian Mounted Police |
|
| 0117 |
Military and RCMP members retroactive – current fiscal year |
| Retroactive salaries and wages including overtime paid to military and RCMP members for earnings related to the current and previous fiscal years. |
|
|
|
| Department Specific |
| |
018 |
National Defence |
| |
030 |
Royal Canadian Mounted Police |
|
| 0118 |
Military and RCMP members – holiday pay in lieu of leave |
| Remuneration paid to military and RCMP members in lieu of or to compensate for annual vacation leave or statutory holidays. |
|
|
|
| Department Specific |
| |
018 |
National Defence |
| |
030 |
Royal Canadian Mounted Police |
|
| 0119 |
Military and RCMP members – severance pay and termination benefits |
| Special remuneration paid to military and RCMP members at the time of the termination of their employment and due to a special program encouraging departure before age of retirement. This includes all payments to military and RCMP members for termination benefits under the Early Retirement Incentive (ERI) and Early Departure Incentive (EDI) programs. |
|
|
|
| Department Specific |
| |
018 |
National Defence |
| |
030 |
Royal Canadian Mounted Police |
|
| 012 |
ALLOWANCES AND OTHER BENEFITS |
| 0120 |
Civilian allowances to compensate employees for certain expenses |
| Remuneration paid as an allowance in accordance with a collective bargaining agreement or with the Terms and Conditions of Employment to compensate civilian personnel for certain types of expenses that are incurred as part of their regular employment. It also includes the statutory motor car allowances of all ministers, including that of the Prime Minister, the President of the Privy Council, the President of the Treasury Board, the various secretaries of state and ministers without portfolio. |
|
|
| 0121 |
Civilian compensation for additional or specific duties performed |
| Remuneration paid as an allowance in accordance with a collective bargaining agreement or with the Terms and Conditions of Employment to compensate civilian personnel for a specific duty that is being performed, or for performing a duty which is additional to their regular employment. |
|
|
| 0122 |
Civilian Pay Equity Allowances |
|
|
| 0123 |
Civilian Pay Equity Interest |
|
|
| 0124 |
Civilian foreign service allowance |
| Remuneration paid as an allowance in accordance with a collective agreement or with the Terms and Conditions of Employment to compensate civilian personnel for foreign service. |
|
|
| 0125 |
Civilian isolated post allowance |
| Remuneration paid as an allowance to civilian personnel for being employed in an isolated location. Such payment is made in accordance with the Isolated Posts and Government Housing Directive, a collective bargaining agreement, or the Terms and Conditions of Employment. |
|
|
| 0126 |
Other civilian allowances and benefits |
| Remuneration paid to civilian personnel as an allowance or benefit in accordance with a collective bargaining agreement or the Terms and Conditions of Employment, which does not pertain to allowances specified in objects 0120 to 0125 inclusive.
Note:
An educational allowance in lieu of salary will be included in this object. |
|
|
| 0127 |
Military and RCMP members allowances and benefits |
| Remuneration paid to military and RCMP members for all types of allowances and benefits in accordance with the relevant terms and conditions of employment. |
|
|
|
| Department Specific |
| |
018 |
National Defence |
| |
030 |
Royal Canadian Mounted Police |
|
| 016 |
EMPLOYER CONTRIBUTIONS |
| 0160 |
Employer contribution to Public Service SuperannuationAccount (PSSA) – current |
|
|
| 0161 |
Employer contribution to PSSA, actuarial deficiency |
|
|
|
| Department Specific |
| |
056 |
Treasury Board Secretariat |
|
| 0162 |
Employer contribution to Public Service Death Benefit Account |
|
|
| 0164 |
Employer contribution to the Canadian Forces SuperannuationAccount – current |
|
|
|
| Department Specific |
| |
018 |
National Defence |
|
| 0165 |
Employer contribution to the Canadian Forces Superannuation Account – actuarial deficiency |
|
|
|
| Department Specific |
| |
018 |
National Defence |
|
| 0166 |
Employer contribution to Canadian Forces Supplementary Death Benefit under part II |
|
|
|
| Department Specific |
| |
018 |
National Defence |
|
| 0167 |
Employer contribution to Retirement Compensation Arrangements Account |
|
|
| 0168 |
Employer contribution to the RCMP SuperannuationAccount – actuarial deficiency |
|
|
|
| Department Specific |
| |
030 |
Royal Canadian Mounted Police |
|
| 0169 |
Employer contribution to Employment Insurance |
|
|
| 0170 |
Employer contribution to RCMP SuperannuationAccount |
|
|
|
| Department Specific |
| |
030 |
Royal Canadian Mounted Police |
|
| 0171 |
Employer contribution to Members of Parliament Retirement Allowance Account |
|
|
|
| Department Specific |
| |
067 |
House of Commons |
| |
009 |
Senate |
|
| 0172 |
Employer contribution to Canada and Quebec Pension Plans |
|
|
| 0173 |
Employer contribution to other pension programs including Judges Act |
|
|
| 0174 |
Employer contribution to hospital and medical plans |
|
|
| 0176 |
Employer contribution for disability insurance |
|
|
| 0177 |
Employer contributions – other |
|
|
| 018 |
SUPPLEMENTARY PERSONNEL COSTS |
| 0181 |
Executive Interchange and other exchange programs |
|
|
| 0182 |
Supplementary employee benefits |
|
|
| 0184 |
Provincial Workers' Compensation Boards payments and recoveries |
|
|
| 0185 |
Other pension payments charged to expenses |
|
|
| 0186 |
Other supplementary personnel costs |
|
|
| 0187 |
Accrual of salaries and benefits |
|
|
|
| Department Specific |
| |
056 |
Treasury Board Secretariat |
|
| 0188 |
Return of Pension Contributions charged to expenses |
|
|
| 02 |
TRANSPORTATION AND TELECOMMUNICATIONS |
| All travelling and transportation expenses of government employees and non–government employees, the postage, transportation of goods, and relocation expenses as well as the cost of telecommunications services and courier services.
Notes:
1.This Standard Object should be used when a travel agency invoices the government for travel expenditures. However, when a contractor invoices the government for labour and travel, the total expenditure should be charged to Standard Object 04.
2.The initial delivery cost on a purchase is included in the Standard Object covering the cost of the purchase itself. |
| 020 |
TRAVEL AND RELOCATION |
| 0201 |
Travel – public servants |
| Travel expenditures of public servants. It includes the transportation of people by air, rail and sea transport services, bus, taxi and air taxi. It includes highways and tolls for access to highway. It also includes food and accommodation services such as hotel, motel and boarding house services; meal and food catering services; food and/or accommodation support services. |
|
|
| 0202 |
Travel – non–public servants |
| Travel expenditures of non–public servants including ministers and their staff. It includes the transportation of people by air, rail, sea, bus, taxi and air taxi, as well as food and accommodation services such as hotel, motel and boarding house services; meal and food catering services; food and/or accommodation support services. |
|
|
| 0207 |
Employee relocation in Canada |
| Expenditures for employee relocation in Canada, such as those for transportation of persons, or personal goods, and for accommodation, meals, etc. |
|
|
| 0208 |
Employee relocation outside Canada and/or return |
| Expenditures for the relocation of employees to or from outside Canada. It includes the transportation of persons or their personal goods, accommodation, meals, etc. |
|
|
| 021 |
POSTAGE, FREIGHT, EXPRESS, AND CARTAGE |
| 0210 |
Transportation of things not elsewhere specified |
| Freight and cargo services such as trucking, and forwarding services, air, bus transport services, rail and water transportation, packaging and crating services. Expenditures for delivery on the initial purchase of goods are included in the same object as the goods. |
|
|
| 0212 |
Postage and parcel post |
| Postage and parcel post expenditures paid to Canada Post Corporation. |
|
|
| 0213 |
Courier services |
| Expenditures for courier services including air, rail and bus express, and express messenger services including Canada Post Corporation’s Priority Post service. It excludes amounts paid to Canada Post Corporation for postage or parcel post. |
|
|
| 022 |
TELECOMMUNICATION SERVICES |
| Expenditures for leased telecommunications services. It excludes charges for equipment not directly associated with the provision of these services. When identifying the kind of service received, i.e. voice, data (message–computer), image–video, the supplier's description should be used, e.g., voice grade lines conditioned and supplied for the transmission of data should be considered as data services.
Telecommunications Common Carriers––are owners and operators of telecommunications transmission facilities providing services to the general public. This group includes the member companies of Telecom Canada, Telesat Canada, Teleglobe Canada and CNCP as well as other local telephone companies.
Notes:
1.Equipment charges should be allocated as follows:
Rental of telecommunication equipment objects 0520 to 0523.
Repair of telecommunication equipment object 0669. |
| 0220 |
Telephone and other voice services (excluding enhanced telecommunications services) |
| Charges for telecommunications voice services charged by common carriers, such as local telephone service, long distance service, cellular and mobile telephone service, teleconferences, WATS or 800 services, Zenith services, telephone directories, local circuits, dedicated intercity circuits and credit card services. It includes line, equipment and usage charges directly associated with providing these services, as well as installation and relocation charges, but excludes equipment purchased or rented from a third party. It excludes enhanced voice services such as voice messaging service.
Notes:
1. Charges from other telecommunications service providers will be included under object 0227.
2. Expenditures for enhanced telecommunications services from common carriers will be included under object 0222. |
|
|
| 0221 |
Basic data communications services (excluding enhanced telecommunications services) |
| Charges for basic data communications services from telecommunications common carriers. It includes lines, equipment, access, and usage charges, installation, relocation and directory charges, but excludes equipment purchased or rented from a third party. It excludes non–voice enhanced services such as electronic mail service.
Notes:
1. Charges from other telecommunications service providers will be included under object 0227.
2. Expenditures for enhanced telecommunications services from telecommunications common carriers will be reported under object 0222. |
|
|
| 0222 |
Enhanced telecommunications services |
| Charges for enhanced telecommunications services from telecommunications common carriers. It Includes charges for electronic messaging services, voice messaging service, electronic document exchange services, facsimile network services, etc.
Note:
1. Charges from other telecommunications service providers will be included under object 0226 and 0227. |
|
|
| 0223 |
Digital channel communications services for the combined transmission of digitized voice and non–voi |
| Charges for leased local and intercity digital trunks used for the combined transmission of both voice and non–voice traffic for example DS–0/DS–1(T1) service from telecommunications common carriers. It includes expenditures for the multiplexing, digitization, and concentration of signals if provided as a part of the service.
Note:
1. Charges from other telecommunications service providers will be included under object 0227. |
|
|
| 0226 |
Data communications services (including all non–voice telecommunications services) |
| Charges for all leased non–voice telecommunications services from other telecommunications services providers. It includes message–text and computer communications services, video–image communications services, and internet links. It also includes enhanced non–voice services provided by other telecommunications service providers. |
|
|
| 0227 |
Other communications services |
| Charges for all leased telecommunications services not elsewhere specified from other telecommunications service providers. It includes telephone and other voice services including enhanced voice telecommunications services. |
|
|
| 03 |
INFORMATION |
| 030 |
ADVERTISING SERVICES |
| 0301 |
Advertising services |
| All advertising services, including:
a) acquisition, through advertising agencies or directly, of space or time in print or broadcast media, or other mass media such as outdoor posters, billboards and car cards;
b) advertising research and creative work services, including consultants and agencies not classified in other objects. |
|
|
| 031 |
PUBLISHING SERVICES |
| 0311 |
Publishing services |
| Services acquired for the marketing, distribution and sale of publications sponsored by the department. It excludes any printing services for these publications but includes amounts for co–production arrangements. |
|
|
| 032 |
PRINTING SERVICES |
| 0321 |
Printing services |
| Printing, duplicating, photocopying, technical and advisory. It includes charges for computerized text processing and mass transmission of printed material. |
|
|
| 033 |
EXPOSITION AND RELATED SERVICES |
| 0331 |
Exposition services |
| Exposition services for exhibitions and displays. It includes amounts for co–production arrangements. |
|
|
| 0332 |
Audio–visual services |
| Audio–visual services to support departmental programs, special events and presentations, such as for films, slides, videos, microfilms, etc. |
|
|
| 034 |
COMMUNICATIONS RESEARCH SERVICES |
| 0341 |
Communications Research Services |
| Services such as: public environmental research and analysis, marketing research, communications evaluation, (attitude surveys, opinion polls, focus groups, service assessment surveys, media analysis and other activities related to researching and analyzing the public environment). |
|
|
| 035 |
COMMUNICATIONS PROFESSIONAL SERVICES |
| 0351 |
Communications professional services not elsewhere specified |
| Services including public affairs, technical writing, speech writing services, text editing, design of graphics, art work, media relations, media monitoring, etc.
Note:
Evaluation services are included in object 0341. |
|
|
| 0352 |
Public relations services |
| Services including counselling services, communications plans (strategic, operational), external communications, internal communications, public information services, public events, promotional materials (brochures, newsletters, etc.), public relations education and training.
Note:
Evaluation services are included in object 0341. |
|
|
| 04 |
PROFESSIONAL AND SPECIAL SERVICES |
| All professional services performed by individuals or organizations such as payments in the nature of fees, commissions etc. for the services of accountants, lawyers, architects, engineers, scientific analysts, reporters, and translators; teachers; doctors, nurses and other medical personnel; and for management, data processing and other research consultants; and for other technical, professional and other expert assistance. It also includes all other business services not included in standard objects 02, 03, 05 and 06. |
| 040 |
ACCOUNTING SERVICES |
| 0401 |
Accounting and audit services |
| Accounting and audit services acquired from suppliers, including financial administration and bookkeeping services, financial control, accounting and audit services, budget control systems, tax studies and other financial and related services. |
|
|
| 041 |
LEGAL SERVICES |
| 0410 |
Legal services |
| Legal services such as legislative services, labour negotiations, patents, copy rights, settlement of estates, drafting of legal documents, etc. |
|
|
| 042 |
ENGINEERING AND ARCHITECTURAL SERVICES (INCLUDING RESEARCH) |
| 0420 |
Engineering services not elsewhere specified |
| Engineering services acquired that are not classified under any other object. It includes design, drafting or engineering construction services and also includes services for research and development. |
|
|
| 0421 |
Architectural services |
| Architectural services acquired such as architectural design, control and plans, the construction supervision of buildings, and architecture of naval vessels, etc. |
|
|
| 0422 |
Engineering consultants – construction |
| Engineering consultants services related to construction such as consultants in civil and mechanical engineering, structural engineering, electrical engineering, design services, drafting and engineering construction services. |
|
|
| 0423 |
Engineering consultants – other |
| Engineering consultants services acquired that are not related to construction. It includes consultants in chemical engineering, civil and mechanical engineering, metallurgy and structural engineering, rock core drilling and sampling, including borings and soundings. It also includes services for research and development. |
|
|
| 043 |
SCIENTIFIC SERVICES |
| 0430 |
Scientific services |
| Services acquired for research and development and for;
1. Earth and space sciences such as: aeronautics, astronomy, geology, geophysics, oceanography, etc.
2. Energy technology such as: chemical fuels, hydropower, nuclear energy, solar energy, etc.
3. Physics and chemistry such as: acoustics, atoms and molecules, electricity, mechanics, inorganic chemistry, etc. |
|
|
| 0431 |
Scientific consultants |
| Consultant services acquired through person–based contracts for earth and space sciences, energy technology, and physics and chemistry. It includes services for research and development.
Notes:
1. A breakdown of these services is included in the description for object 0430. |
|
|
| 044 |
TRAINING AND EDUCATIONAL SERVICES |
| 0440 |
Education – elementary, secondary, college, university and special |
| Training and educational services of non–public servants for elementary, secondary, university, college, and special education including vocational services. This includes tuition fees and amounts paid to educational institutions for program materials, correspondence or examination fees. |
|
|
| 0444 |
Teachers and instructors on contract |
| Fees paid to teachers or instructors hired on a contract basis by educational institutions owned by the government.
Note:
This object presently includes all expenditures pertaining to teachers at DND schools, who are paid through the government pay system. |
|
|
| 0445 |
Tuition fees for courses where employees take training on their own time |
| Tuition fees and related allowable expenses paid on behalf of public servants to high schools, community colleges, universities or other institutions for courses or other formal learning activities. This includes courses taken outside the employees' normal working hours where reimbursement of fees have been authorized. |
|
|
| 0446 |
Training consultants |
| Services acquired from training consultants, including teachers and instructors on a contract basis by government training institutions for public servants. |
|
|
| 0447 |
Tuition fees and costs of attending courses including seminars not elsewhere specified |
| All tuition fees and related costs not elsewhere specified paid on behalf of public servants to high schools, community colleges universities or for attending courses or other formal learning activities including seminars and language courses. Expenditures coded here will normally be for training taken during paid working time.
Notes:
1. An educational allowance in lieu of salary should be charged to object 0126. |
|
|
| 0448 |
Purchase of training packages and courses |
| The purchase of training packages and courses from various institutions or companies for public servants. |
|
|
| 045 |
HEALTH AND WELFARE SERVICES |
| 0450 |
Hospital services |
| Private and public hospital patient services including acute, chronic, convalescent, mental and tuberculosis hospital services and ambulatory patient services. |
|
|
| 0451 |
Other health services not elsewhere specified |
| Other health services not elsewhere specified such as pharmaceutical services, therapeutic and rehabilitative health services, private duty and hospital nursing services, emergency, health care services, chiropractors, osteopaths and optometrists services and prosthetic services. |
|
|
| 0452 |
Welfare services |
| Welfare services purchased from social and related agencies. |
|
|
| 0453 |
Physicians and surgeons |
| Services purchased from physicians and surgeons including the services of general practitioners, specialized surgeons and other specialists. |
|
|
| 0454 |
Paramedical personnel |
| All emergency services purchased from para–medical personnel. |
|
|
| 0455 |
Dental services |
| All services acquired from a dentist or from a dental hygienist. |
|
|
| 046 |
PROTECTION SERVICES |
| 0460 |
Protection services |
| Protection services including those provided by Corps of Commissionaires, security guards, alarm systems, etc. |
|
|
| 047 |
INFORMATICS SERVICES |
| 0471 |
Telecommunications Consultants |
| Charges for services acquired through person–based contracts for telecommunications management and engineering services. These consultants perform management functions, such as planning, organizing, evaluating and reporting that relate to telecommunications activities, as well as engineering services such as designing, developing and implementing telecommunications equipment, systems and networks. |
|
|
| 0472 |
Information technology consultants |
| Services acquired from suppliers through person–based contracts for computer systems management and office systems management. Such consultants provide professional services in systems analysis, design, development, programming and systems integration for business and other automated systems. |
|
|
| 049 |
OTHER PROFESSIONAL SERVICES |
| 0491 |
Management consulting |
| Consulting services for financial management, transportation, economic development, environmental planning, public consultation and other consulting services not specifically mentioned in other objects. |
|
|
| 0492 |
Research contracts |
| Research services acquired in any field, excluding scientific and engineering. It includes an amount paid to a contractor to operate a research and development facility.
Note:
1. Services for scientific and engineering research should be included within the relevant objects under reporting objects. |
|
|
| 0493 |
Interpretation services |
| Services for interpretation services. |
|
|
| 0494 |
Translation services |
| Services for language translation. |
|
|
| 0499 |
Other professional services not otherwise specified |
| All other professional services that are not classified under objects 0351 or 0401 to 0494 inclusive. These services include veterinary services; advisory services in a profession or business related to economics, environmental planning and control, or ecology; actuarial services, and surveying and mapping. The type of professional service will be specified in the departmental line object for expenditures in excess of $100,000 per year. |
|
|
| 05 |
RENTALS |
| All expenditures for rentals and lease–purchases of all kinds. |
| 050 |
RENTAL OF LAND |
| 0501 |
Rental of land |
| Rental of land without buildings including easements. |
|
|
| 051 |
RENTAL OF LAND AND BUILDINGS |
| 0510 |
Rental of residential buildings |
| Rental of residential buildings. It includes houses, condominiums, apartments, etc. |
|
|
| 0511 |
Rental of office buildings |
| Rental of office or administrative buildings. |
|
|
| 0512 |
Rental of industrial and commercial buildings |
| Rental of industrial and commercial buildings. It includes, warehouses, parking garages, etc. |
|
|
| 0513 |
Rental of institutional buildings |
| Rental of institutional buildings such as schools, hospitals, clinics, first–aid stations, etc. |
|
|
| 0514 |
Rental of other buildings |
| Rental of any other buildings not classified by objects 0510 to 0513. |
|
|
| 052 |
RENTAL OF INFORMATICS EQUIPMENT |
| 0520 |
Rental of voice communications equipment |
| Rental of telephone equipment and systems, telephone components and auxiliary equipment, mobile and cellular radio equipment and systems, paging systems, public address systems, intercommunication systems and communications sound systems. It excludes equipment provided as component of a service supplied by common carriers or other telecommunications service providers.
Notes:
1. Equipment provided by telecommunications common carriers should be classified under objects 0220 to 0223.
2. Equipment provided by other telecommunications service providers as part of a service should be classified under object 0227. |
|
|
| 0521 |
Rental of data (message/text and computer) communications equipment |
| Rental of data (message–text and computer) communications terminals and interfaces, message–data switches and other transmission equipment, word processor switches and related transmission equipment. It excludes rentals of equipment provided as part of a service supplied by common carriers or other telecommunications service providers.
Notes:
1. Equipment provided by a common carrier should be classified under objects 0221 to 0223.
2. Equipment provided by other telecommunications service providers as part of a service should be classified under object 0227. |
|
|
| 0522 |
Rental of image/video communications equipment |
| Rental of facsimile, facsimile–image transfer switches, other image transfer equipment including optical character readers associated with communications systems, television, and other video communications equipment. It excludes rentals of equipment provided as part of a service supplied by telecommunications common carriers or other telecommunications service providers.
Notes:
1. Equipment provided by a common carrier should be classified under objects 0221 to 0223.
2. Equipment provided by other telecommunications service providers as part of a service will be classified under object 0226. |
|
|
| 0523 |
Rental of digital communications equipment for integrated voice, data (message/text, computer) and/o |
| Expenditures for the rental of digital switches, multiplexers, digitizers, concentrators and digital satellite equipment, etc. used for integrated voice, data or image–video communications. It excludes rentals of equipment provided as part of a service supplied by telecommunications common carriers or other telecommunications service providers.
Notes:
1. Equipment provided by telecommunications common carriers will be reported under object 0223.
2. Equipment provided by other telecommunications service providers of a service should be reported under object 0227. |
|
|
| 0524 |
Rental of computer software |
| Rental of computer software, including any related royalties and licenses. |
|
|
| 0525 |
Rental of computer equipment |
| Rental from suppliers of all components of computers, other than software, which are an integral part of a computer system, such as the central processing unit, peripherals, printers, data entry, data capture and storage devices. It includes the rental of workstations, microcomputers, portable computers and terminals.
Notes:
1. Rental of word processors on message networks should be included under object 0521.
2. Rental of computer software should be included under object 0524 |
|
|
| 053 |
RENTAL OF MACHINERY, OFFICE FURNITURE & FIXTURES, & OTHER EQUIPMENT |
| 0533 |
Rental of machinery, office furniture and fixtures and other equipment |
| Rental of all types of equipment, machinery, furniture and fixtures other than informatics equipment. This includes the rental of conveying, elevating and materials handling equipment, construction equipment, maintenance equipment, mechanical and hydraulic power transmission equipment, various machinery, etc. |
|
|
| 054 |
RENTAL OF MOTOR AND OTHER VEHICLES |
| 0540 |
Rental of motor and other vehicles |
| Rental of all types of motor and other vehicles such as automobiles, trucks, etc.
Note:
Car rentals by employees who are on travel status should be charged to the relevant objects in Standard Object 02. |
|
|
| 055 |
CAPITAL LEASE – PURCHASES |
| 0555 |
Capital Lease – Purchase of all types of assets |
| Lease–purchase of office or administrative buildings including the related land where the lease transfers substantially all the benefits and risks of ownership to the Government.
Note:
This object differs from objet 0511 in that the rentals included therein are as a result of an operating lease. |
|
|
| 056 |
RENTAL OF AIRCRAFT AND SHIPS |
| 0561 |
Rental of aircraft |
| Rental of fixed wing or rotary wing aircraft such as helicopters, passenger aircraft, cargo aircraft, etc. |
|
|
| 0566 |
Rental of ships |
| Rental of all types of ships and boats. |
|
|
| 057 |
RENTAL – OTHER |
| 0570 |
Rental – other |
| Any other type of rental not classified in objects 0501 to 0566. This includes rentals of engineering works. |
|
|
| 06 |
PURCHASED REPAIR AND MAINTENANCE |
| 060 |
REPAIR OF ENGINEERING WORKS |
| All repairs and upkeep to engineering works such as marine installations, roads, highways, airports runways, waterworks and sewage systems, etc.
Notes:
1.The extension, improvement or replacement of engineering works will be coded to objects of Standard Object 08. |
| 0601 |
Marine installations |
| Repair and maintenance of all marine installations, including docks, wharves, piers, breakwaters, dredging and pile–driving, canals, dykes, retaining walls, embankments and riprapping. |
|
|
| 0607 |
Highways, roads and streets |
| Repair and maintenance of highways, roads and streets including repairs involving grading, scraping, oiling and filling as well as parking lot, sidewalks and paths. |
|
|
| 0608 |
Runways, landing fields and tarmac |
| Repair and maintenance of airfields such as to runways, landing fields and tarmac. |
|
|
| 0611 |
Waterworks and sewage systems |
| Repair and maintenance to water works such as water mains and hydrants and sewage systems, pumping systems and water storage tanks. |
|
|
| 0619 |
Electric power installations |
| Repair and maintenance to power transmission and distribution lines. |
|
|
| 0628 |
Other engineering installations |
| Repair and maintenance of any other engineering works not specified in objects 0601 to 0619 inclusive. Such works include incinerators, tunnels and subways, mine shafts, swimming pools, tennis courts, and outdoor recreation facilities, railway, telephone or telegraph facilities; fences, snowsheds, signs, guardrails, gas and oil facilities, bridges, culverts, dams, reservoirs, electric power construction, parks, etc. |
|
|
| 063 |
REPAIR OF BUILDINGS |
| All repairs and upkeep to various types of buildings such as administrative, commercial, institutional, residential, etc.
Notes:
1.The extension, improvement or replacement of buildings will be coded to objects of Standard Object 08. |
| 0630 |
Office buildings |
| Repair to office buildings, including post offices and customs buildings. |
|
|
| 0634 |
Commercial buildings |
| Repair to commercial buildings. Such buildings include stores, grain elevators, theatres, arenas, amusement and recreational buildings, garages and service stations, laundries, dry cleaning establishments, warehouses, storehouses, refrigerated storage etc. |
|
|
| 0635 |
Industrial buildings |
| Repair to industrial buildings, including factories, plants, workshops, food canneries, and smelters, railway stations, mine buildings, and water and fuel stations. |
|
|
| 0639 |
Institutional buildings |
| Repair to any institutional buildings. Such buildings include churches, courthouses, jails, and penitentiaries, libraries, orphanages and homes for the aged; hospitals, sanatoria, clinics, first–aid stations, schools and other educational buildings. |
|
|
| 0640 |
Buildings and/or installations for telecommunications, computers and/or electronic/automated office |
| Repair and maintenance of buildings, installations and other facilities, which are dedicated to telecommunications, computers or electronic/automated office systems. Such installations include telephone exchanges; broadcasting, radio and television relay and booster stations; data centres; and text/word processing centres.
Note:
Repair of buildings, that are not completely dedicated to telecommunication, computers or automated office systems facilities, will be classified under the object that describes the type of building, e.g. object 0630 should be used for repairs to office buildings. |
|
|
| 0645 |
Other buildings |
| Repair to any types of buildings not specified in objects 0630 to 0640 inclusive and object 0646. Such buildings include farm buildings, bunk houses and dormitories, bush depots and camps, aircraft hangars, armouries, barracks and drill halls, passenger terminals such as air, bus, boat, etc. and laboratories. |
|
|
| 0646 |
Residential buildings |
| Repair to residential buildings such as houses and apartments. It excludes repairs to barracks.
Note:
Repairs to barracks should be included in object 0645. |
|
|
| 065 |
REPAIR OF MACHINERY AND EQUIPMENT |
| All repairs and maintenance to various types of machinery and equipment. |
| 0655 |
Processing machinery |
| Repair and maintenance to any machinery classified in chapters 84 to 85 of the Standard Classification of Goods such as ploughs, barrows, manure spreaders, etc. It includes agricultural and implements machinery and machinery used for mining, oil and gas construction, machine tools, printings, boilers, engines, generators, conveying and elevating equipment etc. |
|
|
| 0656 |
Heating, air–conditioning and refrigeration equipment |
| Repair and maintenance of equipment classified in chapter 84 of the Standard Classification of Goods for heating, air–conditioning, and refrigeration equipment. |
|
|
| 0658 |
Electric lighting, distribution and control equipment |
| Repair and maintenance of equipment classified in chapters 85 and 94 of the Standard Classification of Goods for electric lighting, distribution, and control equipment. |
|
|
| 0660 |
Measuring, controlling, laboratory, medical and optical instruments, apparatus and accessories |
| Repair and maintenance to measuring, controlling, laboratory, medical and optical instruments, apparatus and accessories excluding X–ray equipment. The type of equipment is classified in chapter 90 of the Standard Classification of Goods.
Note:
X–ray equipment should be included in object 0665. |
|
|
| 0665 |
Other equipment |
| Repair and maintenance to any equipment not specified in objects 0656 to 0660 inclusive, and which are classified in various chapters excluding 85 of the Standard Classification of Goods. It includes service industry equipment, vending machines, lawn mowers, and X–ray and related equipment, safety and sanitation equipment, alarm and signal systems, other electric equipment and appliances, and office, household and special purpose furniture and fixtures. |
|
|
| 0669 |
Telecommunications equipment |
| Repair and maintenance of voice communicating, message and data/computer communication equipment, including modems, image and video communicating equipment, transmission equipment and other communication equipment classified in chapter 85 of the Standard Classification of Goods. |
|
|
| 0670 |
Computer equipment – hardware and software |
| Repair and maintenance of all the hardware and software components of computers that are an integral part of a computer system, including the central processing unit, peripherals, terminals, printers, data entry, data capture and storage devices. It also includes the repair and maintenance of workstations, microcomputers, portable computers and terminals.
Notes:
1. These computers include user–programmable word processors, and personal and micro computers but exclude word processors connected to a message network.
2. Repairs and maintenance of words processors connected to a message network should be included in object 0669. |
|
|
| 0671 |
Other office equipment |
| Repair and maintenance of office equipment such as electronic accounting machines, calculators, word processors, typewriters, composing, micrographics, reproducing machines and photocopiers. Also included is the repair and maintenance of all office machines and equipment not elsewhere classified. Such non–electronic or non–automated equipment includes adding machines, calculators, cash registers, typewriters, dictaphones, tape recorders and reproducing machines. It excludes the repair of office furniture and fixtures.
Note: The repair of office furniture and fixtures should be included in object 0665. |
|
|
| 0675 |
Ships and boats |
| Repair and maintenance of ships and boats classified in chapter 89 of the Standard Classification of Goods such as cargo ships, warships, passenger ships, ferries, marine engines, etc. |
|
|
| 0676 |
Aircraft |
| Repair and maintenance of aircrafts classified in chapter 88 of the Standard Classification of Goods such as fixed wing or rotary wing aircraft, engines, equipment, etc. |
|
|
| 0681 |
Road motor vehicles – military |
| Repair and maintenance of military road motor vehicles classified in chapter 87 of the Standard Classification of Goods such as trucks, trailers, etc. |
|
|
|
| Department Specific |
| |
018 |
National Defence |
|
| 0682 |
Road motor vehicles – non–military |
| Repair and maintenance of road motor vehicles classified in chapter 87 of the Standard Classification of Goods such as passenger automobiles, buses, trucks trailers, engines, etc. |
|
|
| 0683 |
Miscellaneous vehicles |
| Repair and maintenance of any other vehicles not specified in objects 0681 and 0682. It includes railway rolling stock, bicycles, agricultural tractors, etc. The types of miscellaneous vehicles are classified in chapters 84, 86, 87 and 89 of the Standard Classification of Goods. |
|
|
| 07 |
UTILITIES (STANDARD OBJECT 07) |
| All expenditures for the payments for public utility services, are included here. |
| 070 |
PUBLIC UTILITY SERVICES |
| 0701 |
Electricity |
| Expenditures related to electricity services. |
|
|
| 0702 |
Natural gas |
| Expenditures related to natural gas. |
|
|
| 0703 |
Sewer and water |
| Expenditures related to sewer services and water supply. |
|
|
| 0705 |
Waste Disposal |
| Expenditures related to waste disposal, such as the cost of municipal garbage. |
|
|
| 0709 |
Other public utility services |
| All public utility services other than those specified in objects 0701 to 0703, and 0705. It includes the cost of municipal snow removal. |
|
|
| 08 |
OTHER SERVICES (STANDARD OBJECT 04) |
| The reporting object "Other Services" is intended to cover all contractual services purchased that do not specifically pertain to the contractual services identified in standard objects 02, 03, 05 or 06. |
| 081 |
NON–PROFESSIONAL CONTRACTED SERVICES |
| 0811 |
Contracted building cleaning |
| Cleaning services for buildings such as offices, institutions, and residences, etc. |
|
|
| 0812 |
Computer services |
| Computer services, including the use of facilities management services, shared processing services, disaster recovery services, data entry services, text processing services and any other special computer services.
Notes:
1. Rental of software should be included under object 0524.
2. Computer professional consulting services should be included in object 0472. |
|
|
| 0813 |
Temporary help services |
| Temporary help services acquired for general office help, secretarial, stenographic, technical or other temporary help, etc. |
|
|
| 0815 |
Collection agency fees and charges |
| Fees and charges paid to collection agencies for mercantile credit reporting and collecting amounts owed to the government. |
|
|
| 0816 |
Service Provider Fees related to loan administration |
|
|
| 0819 |
Non–professional personal service contracts not elsewhere specified |
| Any non–professional personal services which cannot be classified elsewhere in Standard Object 04 such as shoe repairs, tailoring, technical writing services, cultural or recreational services, etc. |
|
|
| 082 |
SPECIAL FEES AND SERVICES |
| 0821 |
Membership fees |
| Amounts paid for membership fees. Membership fees include payments for corporate, departmental, agency and individual memberships, registrations and licensing with accredited boards, associations, societies and similar organizations. (Personnel Component, Employee Services Volume, Ch. 6–1). |
|
|
| 0822 |
Hospitality |
| Various expenditures for hospitality made only when it will facilitate the business of the government of Canada or when it is considered essential as a matter of courtesy. These expenditures include such items as receptions, meals, refreshments, accommodations, live entertainment and related services, tours, theatre, tickets, etc.
Notes:
1. The policy on hospitality is described in the Personnel Management Component, Employee Services Volume, Ch 7–1.
2. It excludes travel expenses incurred while bringing visitors to Canada or for travel within Canada by non–public servants. Such amounts should be charged to object 0202. |
|
|
| 0823 |
Conference fees |
| Amounts paid for conference fees. A conference includes a congress, convention, briefing seminar or other formal gathering in one location where participants discuss, contribute to or are informed about matters of common interest. Only fees for attendees who are participating directly in the conference program or representing the department in an official capacity should be coded here. Fees for other conference attendees should be coded under object 0447.
Note:
This object excludes fees for all attendees at training seminars and courses where the primary purpose is to enable participants to maintain or acquire skills or knowledge. Such amounts are to be included in object 0447. |
|
|
| 085 |
OTHER BUSINESS SERVICES |
| 0851 |
Banking services |
| All banking and trust company services including fees for processing credit card sales. |
|
|
| 0852 |
Real Estate services |
| Real estate services such as brokerage charges for buying and selling of properties, renting properties, etc. |
|
|
| 0853 |
Provincial administration of Public Service and merchant seamen compensation legislation |
| Amounts paid to the provincial workmen's compensation boards to cover administrative expenses for handling claims made by federal government employees. |
|
|
|
| Department Specific |
| |
036 |
Human Resources Development (Social Development) |
|
| 0854 |
Motor Vehicle Licences |
| All amounts paid for motor vehicle licenses. |
|
|
| 0855 |
Acquisition and contract charges |
| Represents the fees associated with acquisitions and or contracts. |
|
|
| 0856 |
Provincial/territorial administrative costs |
| Administrative costs paid by the Federal Government to Provinces or Territories in accordance with an agreement between the two levels of Government. |
|
|
| 0859 |
Other business services not elsewhere specified |
| Business services which cannot be classified under any other object under the object 'Other Services' in standard object 04. It includes forestry, agricultural, and surveying and mapping services not classified elsewhere, and services such as real estate, technical writing, court reporting, library, cultural and recreational, photography services, storage and warehousing, laundry, dry cleaning, race track services, etc. It excludes printing services as well as printed matter or publications. For expenditures in excess of $250,000 per year, the type of business service acquired will be specified in the departmental line object.
Notes:
1. Printing or publishing services will be classified in standard object 03, while those for printed matter or publications will be classified in standard object 07. |
|
|
| 089 |
OTHER SERVICES |
| 0891 |
Personal services |
| Personal services including amounts paid for funeral services, cemetery charges, tailoring, hair cuts, custodial care, etc. |
|
|
| 0892 |
Recreational services |
| Recreational services including amounts paid for entertaining troops. |
|
|
| 1 |
GOODS |
| Note:Major changes were made in 1999–2000 to the sub–categories for Goods and the relationship of their sub–categories and standard objects 07 to 09.
11. Acquisition of Materials and Supplies
12. Acquisition of Machinery and Equipment
13. Acquisition of Land, Buildings and Works |
| 11 |
MATERIALS AND SUPPLIES (STANDARD OBJECT 07) |
| Notes:1. Sub–category 11 which corresponds to the former reporting object for Materials and Supplies includes all purchases of materials and supplies, regardless of how they are accounted for under accrual accounting. Some of these materials and supplies equate to inventory acquisitions on an accrual accounting basis, other purchases are expenses when acquired, while still others are set up as inventory on a periodic basis at year–end only.
There are 7 reporting objects within sub–category 11, some of which correspond to the old sub–reporting objects under Materials and Supplies.
2. Sub–category 11 corresponds to the previous report object for Materials and Supplies as standard object 07.
3. All objects in this sub–category have been re–aligned to Statistics Canada Standard Classification of Goods to replace the former Standard Commodity classification. The revised descriptions for each object differs in many cases from the descriptions for the former objects. |
| 111 |
FOOD, FEED, BEVERAGES AND TOBACCO |
| 1111 |
Live animals, including their fodder |
| Various live animals as well as the food they eat, such as seeds, grains, and food by products are to be included here. These are described in chapters 01, 12 and 23 of the Standard Classification of Goods. |
|
|
| 1112 |
Meat, fish and their preparations |
| Meat from various animals as well as fish, crustaceans, and preparations related thereto are to be included as described in chapters 02, 03 and 16 of the Standard Classification of Goods. |
|
|
| 1113 |
Dairy products and other animal products |
| This includes milk, cream, butter, cheeses, honey and eggs included in chapter 4 of the Standard Classification of Goods. |
|
|
| 1114 |
Vegetables and fruits, edible products, fats and preparations |
| All types of vegetables, fruits, nuts, animal or vegetable fats and oils and preparations of vegetables, fruits or nuts are included in this object and in chapters 07, 08, 15 and 20 of the Standard Classification of Goods. |
|
|
| 1115 |
Miscellaneous food, food materials and food preparations, including beverages and tobacco |
| All miscellaneous foods, food materials, food preparations, sugar and sugar preparations classified in chapters 05, 06, 09, 10, 11, 12, 13, 14, 17, 18, 19, 21 and 24 in the Standard Classification of Goods. It includes soups, infant foods, baking powder, pectin, coffee and tea substitutes, food seasonings, sugar, cocoa, coffee, tea, and spices, other cereals and their preparations, vegetables, beverages and tobacco, etc. |
|
|
| 112 |
MINERAL PRODUCTS |
| 1121 |
Salt, sulphur, ores, earth and stone |
| All mineral products included in chapters 25 and 26 of the Standard Classification of Goods, such as salt, sulphur, earth and stone, plastering materials, lime and cement, ores, slag and ash. |
|
|
| 1122 |
Gasoline |
| All gasoline products classified under heading 10 of chapter 27 of the Standard Classification of Goods. It includes aviation and motor gasoline. |
|
|
| 1123 |
Aviation fuel |
| All aviation fuel classified in heading 10 of chapter 27 of the Standard Classification of Goods. It includes aviation turbine fuel. |
|
|
| 1124 |
Diesel fuel |
| All diesel and related fuels classified in part of heading 10 of chapter 27 of the Standard Classification of Goods. It includes diesel oil, kerosene and stove oil (fuel oil no. 1). |
|
|
| 1125 |
Light fuel oil |
| All light fuel oil classified in part of heading 10 of chapter 27 of the Standard Classification of Goods. It includes furnace or heating oil (fuel no. 2) and light fuel oil (fuel oil no. 3). |
|
|
| 1126 |
Heavy fuel oil |
| All fuel oil classified in heading 10 of chapter 27 of Standard Classification of Goods, other than those covered under objects 1123, 1124 and 1125. It includes heavy fuel oil and fuel oil not elsewhere specified. |
|
|
| 1127 |
Lubricating fuel and greases |
| All lubricating oils and greases classified under heading 10 of chapter 27 of the Standard Classification of Goods. It includes lubricating oils and lubricating greases. |
|
|
| 1128 |
Other mineral fuels, oils and products |
| All petroleum and coal products except for fuel oil, gasoline, and lubricating oils and greases. It specifically includes all products classified in all sections other than heading 10 of chapter 27 of the Standard Classification of Goods. It includes crude petroleum, coke of petroleum and coal, coal refined and manufactured gas (such as natural or propane gas), and other petroleum and coal products except those included in chemical products. |
|
|
| 113 |
CHEMICAL PRODUCTS |
| 1130 |
Inorganic and organic chemicals, including plastics, rubber and products, and excluding tires and tu |
| Expenditures for inorganic and organic chemicals and related products as well as plastics and rubber articles classified in chapters 28, 29, 39 and 40 of the Standard Classification of Goods. |
|
|
| 1132 |
Pharmaceutical and other medicinal products |
| Expenditures for medicament and pharmaceutical products. These are classified in chapter 30 of the Standard Classification of Goods. |
|
|
| 1133 |
Explosives, pyrotechnic products, etc.. |
| Propellant powders, prepared explosives, safety fuses and matches as described in chapter 36 of the Standard Classification of Goods. |
|
|
| 1134 |
Photographic or cinematography goods |
| Photographic film and supplies classified in chapter 37 of the Standard Classification of Goods such as photographic films, and photographic paper. |
|
|
| 1139 |
Miscellaneous chemical products |
| All other chemical products not included in objects 1130 to 1134. These materials are classified in chapters 31 to 35 and 38 of the Standard Classification of Goods and includes fertilisers, dyes, soaps, perfumes, glues and other chemical products. |
|
|
| 114 |
WOOD, PAPER AND WOOD PRODUCTS |
| 1141 |
Wood and articles of wood |
| All wood fabricated materials classified in chapters 44 to 46 of the Standard Classification of Goods. It includes wood, pulp and articles of wood, charcoal, cork and articles of cork, straw, esparato and other plaiting materials. |
|
|
| 1142 |
Paper and paperboard |
| Expenditures for paper and paperboard classified in chapter 48 of the Standard Classification of Goods. |
|
|
| 1143 |
Printed matter, including books, newspapers, pictures, manuscripts and forms |
| Printed matter products classified in chapter 49 of the Standard Classification of Goods such as subscriptions, newspapers, magazines, periodicals, books, pamphlets, maps, advertising matter and other printed matter. It includes textbooks, photographs, picture cards, printed music, bank notes, bonds, printed envelopes, accounting record books, labels, blueprints, plans, printed forms, transparencies, CD ROM disks, etc.
Note:
Printing services, including duplicating and photocopying, should be included in object 0321. |
|
|
| 115 |
PERSONAL GOODS |
| 1151 |
Uniforms |
| All uniforms classified in chapters 61 or 62 of the Standard Classification of Goods. It includes military and non–military uniforms, nurses' uniforms, athletic uniforms and ritual uniforms. |
|
|
| 1152 |
Other clothing |
| All clothing other than uniforms classified in chapters 61 to 63 of the Standard Classification of Goods. It includes underwear, sleepwear, outerwear, hosiery, headwear, fur goods, safety clothing, etc. |
|
|
| 1153 |
Footwear |
| Expenditures for footwear classified in chapter 64 of the Standard Classification of Goods included in personal goods. |
|
|
| 1159 |
Miscellaneous textiles, headgear, umbrellas, etc. |
| All items classified in chapters 50 to 60, 65, 66 and 67 of the Standard Classification of Goods. This includes silk, wool, cotton, carpets, various fabrics, hats and other headgear, umbrellas as well as prepared articles using human hair. |
|
|
| 116 |
METALS AND METAL PRODUCTS |
| 1160 |
Ferrous metals |
| Iron and steel and articles of iron and steel classified in chapters 72 and 73 of the Standard Classification of Goods. |
|
|
| 1161 |
Non–ferrous metals |
| Expenditures for copper, nickel, aluminium, lead, zinc, tin and other base metal articles as classified in chapters 74 to 82 of the Standard Classification of Goods. |
|
|
| 1163 |
Cutlery |
| Expenditures for knives and cutting blades, plates, spoons as classified in chapter 82 of the Standard Classification of Goods. Tools and implements should be included in object 1212. |
|
|
| 117 |
MISCELLANEOUS GOODS AND PRODUCTS |
| 1171 |
Medical supplies, etc. |
| Expenditures for medical supplies, ophthalmic goods, and orthopaedic appliances. These are classified in chapter 30 of the Standard Classification of Goods. |
|
|
| 1172 |
Office and stationers supplies |
| Expenditures for stationery and office supplies and artists’ materials. These are classified in various chapters of the Standard Classification of Goods. |
|
|
| 1173 |
House furnishing, excl. furniture |
| All house furnishings classified in chapter 94 of the Standard Classification of Goods, such as floor coverings, curtains, bedding, towels, etc.Note:Does not include furniture which is to be included in objects 1231 or 1246. |
|
|
| 1179 |
Miscellaneous manufactured articles |
| Miscellaneous products and goods that cannot be classified to any other object in standard object 07. It includes all products classified in chapters 91, 92, 95, 96 and 97 of the Standard Classification of Goods such as clocks and watches, toys, games and sports requisites, musical instruments, and miscellaneous products and all other goods. Musical instruments include pianos, organs and all types of wind, string, percussion and electronic instruments. Miscellaneous products include non–printed signs and advertising displays such as electric signs, morticians goods, buttons and needles, artificial and ornamental flowers, wreaths, Christmas tree decorations, identification plates and badges, decorations and medals, pyrotechnic articles and fireworks (excl. military), candles, historical artifacts, works of art and collector's items, etc.
Notes:
1. Object 1179 is considered as the residual code for all products and goods. Goods that cannot be classified elsewhere are not to be classified under object 3259.
2. Acquisition of products or goods that are purchased as part of the acquisition of buildings, works, machinery or equipment will be coded under the appropriate object under "other" object in standard objects 08 or 09. |
|
|
| 12 |
ACQUISITION OF MACHINERY & EQUIPMENT, INCLUDING PARTS AND CONSUMABLE TOOLS (STANDARD OBJECT 09) |
| Notes:
The determination of whether the acquisitions are to be capitalized, will comply with the Treasury Board Accounting Standard 3.1 – Capital Assets and will be reported using the appropriate financial reporting accounts. |
| 121 |
ACQUISITION OF MACHINERY AND MACHINERY PARTS |
| 1211 |
Special industry machinery |
| Expenditures for special industry machinery classified in the relevant areas of chapters 84 and 85 of the Standard Classification of Goods. These include nuclear reactors, boilers, turbines, engines, furnaces, refrigerators as well as other electrical machines. It excludes any amount shown in objects 1219 to 1249. |
|
|
| 1212 |
Tools, and implements |
| Hand tools including spades, shovels, axes, shears, saws, files, vices, scissors and razors as classified in chapter 82 of the Standard Classification of Objects.Note:Cutlery is to be included in object 1163. |
|
|
| 1219 |
Other machinery and parts |
| Expenditures for any machinery not included in object 1211, including general purpose industrial, and conveying, elevating and material handling equipment. These expenditures are classified in the relevant areas of chapter 84 of the Standard Classification of Goods. |
|
|
| 122 |
ACQUISITION OF INFORMATICS EQUIPMENT AND PARTS |
| Acquisition of informatics equipment and parts that are listed in chapters 84 and 85 of the Standard Classification of Goods |
| 1221 |
Voice communications equipment |
| Acquisition of telephone and auxiliary equipment, telephone systems, intercommunication systems, mobile and cellular equipment, radio equipment, radio supporting equipment, radio systems, associated communications security, test, calibration, monitoring and analysis equipment, sound and public address systems and communicating recording equipment. |
|
|
| 1222 |
Data (message/text, and computer) communications equipment |
| Acquisition of message–data terminals and equipment, message–data switches and other transmission equipment, word processor switches and related transmission equipment, and associated communications security, test, calibration, monitoring and analysis equipment. |
|
|
| 1223 |
Image/video equipment |
| Acquisition of facsimile, image transfer equipment, facsimile–image transfer switches, television, video, associated security, test, calibration, monitoring and analysis equipment, and associated optical character devices. |
|
|
| 1224 |
Digital communications equipment for integrated voice, data (message/text, and computer) or image/vi |
| Expenditures for the acquisition of digital switches, multiplexers, digitizers, concentrators, fibre optic cables and other digital equipment used for integrated voice, data or image–video communications. It includes associated security test calibration, monitoring and analysis equipment. |
|
|
| 1225 |
Telecommunication equipment parts |
| Telecommunications parts, consumables and small items including parts for telephone, radio, message data terminals, transmission equipment, optical and image processing communications, sound recording and video communications. |
|
|
| 1226 |
Computer equipment – large/medium – mainframe, mini |
| Acquisition of the components of large or medium sized computers, such as the central processing unit of mainframe or minicomputers and any integral parts thereof which are interconnected and programmed to operate as a system. It includes the acquisition of file servers and any other peripherals supporting a computer system as devices to control and transfer information to and from the networked computer(s). It also includes printers, mass storage devices, tape and disc drives, and any other equipment which form part of an integrated computer system or network. It excludes small scale systems such as workstations, personal computers, laptop and other portable computers and terminals which are included under object 1227. |
|
|
| 1227 |
Computer equipment – small–desktop/ personal/ portable/keyboard |
| Acquisition of workstations, microcomputers, laptops and other portable computers, and terminals. Also included is any related peripheral equipment connected to this equipment, such as optical storage devices and any other hardware that is not included under object 1226. |
|
|
| 1228 |
Computer software |
| Acquisition of software packages for computers. Such packages may include operating systems, assemblers, compilers, executive routines, interpreters, translators, utility programs and application programs. It includes software packages used on telecommunications networks, and on large, medium and small sized computers. |
|
|
| 1229 |
Computer equipment parts |
| Computer parts, consumables and small items, of all components for computers, such as tapes, discs and other peripherals. It excludes software and consumables such as cards, paper for printers, and ribbons.
Notes:
1. Cards, paper for printers, and ribbons should be included under object 1172.
2. Software packages should be included under object 1228. |
|
|
| 123 |
ACQUISITION OF OFFICE EQUIPMENT AND FURNITURE INCLUDING PARTS |
| 1231 |
Office furniture and furnishings, including parts |
| Acquisition of office furniture and furnishings classified in chapters 83, 84 and 94 of the Standard Classification of Goods, such as desks, records equipment, bookcases, etc. |
|
|
| 1239 |
Other office equipment and parts |
| Parts, consumables and small items, for electronic/automated non–programmable office systems equipment, such as electronic based accounting machines, calculators, word processors, typewriters, composing, micrographics, reproducing machines and photocopiers. Also included are parts, consumables and small items, for all office equipment, classified in chapter 84 of the Standard Classification of Goods, which are not elsewhere classified. It includes parts, consumables and small items for non–electronic or non–automated adding machines, calculators, cash registers, typewriters, dictaphones, tape recorders, and reproducing machines. |
|
|
| 124 |
ACQUISITION OF EQUIPMENT AND FURNITURE INCLUDING PARTS |
| 1241 |
Plumbing equipment and fittings, including parts |
| Expenditures for plumbing equipment and fittings classified in the relevant parts of chapters 39, 73, 74, 78, 82 and 84 of the Standard Classification of Goods. |
|
|
| 1242 |
Electric lighting, distribution and control equipment and parts |
| Expenditures for electric lighting, distribution and control equipment classified in the relevant areas of chapters 85 and 94 of the Standard Classification of Goods. |
|
|
| 1243 |
Measuring, controlling, laboratory, medical and optical equipment and parts |
| Expenditures for measuring, controlling, laboratory, medical and optical instruments classified in chapter 90 of the Standard Classification of Goods. |
|
|
| 1244 |
Radar equipment and parts |
| Radar apparatus and parts for aircraft, ships and other. This includes navigational, defence and civilian applications. These items are listed in the relevant area of chapter 85 of the Standard Classification of Goods. |
|
|
| 1245 |
Safety and sanitation equipment and parts |
| Expenditures for safety and sanitation equipment, alarm and signal systems, that are classified in chapters 69 and 73 of the Standard Classification of Goods. |
|
|
| 1246 |
Other furniture and fixtures including parts |
| Acquisition of furniture and fixtures classified in chapter 94 of the Standard Classification of Goods which is not office furniture and furnishings. It includes household furniture, special purpose furniture, hotel and restaurant fixtures, safes, shelving, lockers, etc. |
|
|
| 1249 |
Other equipment and parts |
| Acquisition of any equipment not included in objects 1241 to 1246. Such equipment is classified in chapter 85 and other chapters of the Standard Classification of Goods. It includes X–ray and related equipment, heating, air conditioning and refrigeration equipment, electric lighting, distribution and control equipment, electric equipment and appliances, brooms, brushes, non–electric cleaning equipment, cooking equipment for food, lawn mowers, and service industry equipment. |
|
|
| 125 |
ACQUISITION OF AIRCRAFT AND SHIPS, INCLUDING PARTS |
| 1250 |
Aircraft |
| Expenditures for aircraft classified in chapter 88 of the Standard Classification of Goods. |
|
|
| 1251 |
Aircraft parts |
| Parts such as propellers, rotors, undercarriages, etc. forming aircraft, described in chapter 88 of the Standard Classification of Goods. |
|
|
| 1252 |
Mobile Service System |
| Acquisition of the Space Station Mobile Servicing System by the Canadian Space Agency. |
|
|
| 1253 |
Satellite and Spacecraft acquisition and parts |
| Construction of satellite by the Canadian Space Agency. |
|
|
| 1256 |
Ships and boats |
| Expenditures for ships and boats classified in chapter 89 of the Standard Classification of Goods. |
|
|
| 1257 |
Ships and boats parts |
| Expenditures for Parts applicable to ships and boats classified in class 89. |
|
|
| 126 |
ACQUISITION OF OTHER VEHICLES AND PARTS |
| 1261 |
Road motor vehicles |
| Expenditures for road motor vehicles for military and non–military purposes classified in chapter 87 of the Standard Classification of Goods. |
|
|
| 1263 |
Road motor vehicles parts |
| Parts and consumables classified in chapter 87 of the Standard Classification of Goods for military and non–military road motor vehicles such as parts for passenger automobiles, buses, trucks, trailers, motorcycles, etc. It excludes tires and tubes.
Notes:
1. Tubes and tires should be included in object 1267. |
|
|
| 1264 |
Other vehicles |
| Acquisition of vehicles not specifically included in object 1261. Such vehicles are classified in chapters 86 and 87 of the Standard Classification of Goods. It includes railway rolling stock, bicycles, agricultural tractors, etc. |
|
|
| 1267 |
Miscellaneous vehicles parts, including tires and tubes |
| Parts and consumables for vehicles that are not included in objects 1261 to 1264. It includes parts classified in chapters 40, 86 and 87 of the Standard Classification of Goods, such as those for railway rolling stock, bicycles, agricultural tractors, rubber tires and tubes, etc. |
|
|
| 127 |
ARMS AND AMMUNITION |
| 1271 |
Weapons (including parts) |
| Expenditures for weapons for defence purposes that are classified in chapter 93 of the Standard Classification of Goods. |
|
|
|
| Department Specific |
| |
130 |
Canada Revenue Agency – (Agency Activities) |
| |
007 |
Environment |
| |
086 |
Fisheries and Oceans |
| |
018 |
National Defence |
| |
124 |
Parks Canada Agency |
| |
030 |
Royal Canadian Mounted Police |
|
| 1273 |
Munitions and ammunition |
| Expenditures for ammunition for defence purposes that are classified in chapter 93 of the Standard Classification of Goods. |
|
|
|
| Department Specific |
| |
130 |
Canada Revenue Agency – (Agency Activities) |
| |
007 |
Environment |
| |
086 |
Fisheries and Oceans |
| |
018 |
National Defence |
| |
124 |
Parks Canada Agency |
| |
030 |
Royal Canadian Mounted Police |
|
| 13 |
ACQUISITION OF LAND, BUILDINGS AND WORKS (STANDARD OBJECT 08) |
| Notes: Sub–category 13 for Acquisition of Land, Buildings and Works corresponds to all objects previously in standard object 08. This sub–category will continue to be aligned to standard object 08. Within the sub–category there are 4 objects that correspond with the previous ones. No change has been made to these objects other than to change their first 2 digits from “08” to “13”.
Amounts for the Construction of Land, Buildings and Works should no longer be included in standard objects 08 respectively, unless the assets concerned are acquired in their entirety. Amounts for Own Account Construction where assets are being constructed by a department using its own labour, materials, hired professional services, etc. should be charged to the pertinent object in sub–categories 01 to 13 which describes the pertinent type of service or good purchased as part of constructing the asset. |
| 130 |
ACQUISITION OF LAND |
| 1301 |
Acquisition of land |
| Expenditures for acquisition of land. |
|
|
| 131 |
ACQUISITION OF ENGINEERING WORKS |
| 1310 |
Marine installations |
| Construction or acquisition of all marine installations and works including docks, wharves, piers, and breakwaters, canals and dykes, retaining walls, embankment, etc. |
|
|
| 1316 |
Roads, highways and airport runways |
| Construction or acquisition of roads, highways and airport runways including any grading, scraping, oiling and filling. It includes construction of parking lots, sidewalks and paths. |
|
|
| 1335 |
Bridges, trestles, culverts, overpasses and viaducts |
| Expenditures for bridges, trestles, culverts, overpasses, and viaducts. |
|
|
| 1339 |
Other engineering works |
| Construction and acquisition of any other engineering works not specified in objects 1310 to 1335 inclusive. Such works include incinerators, tunnels and subways, mine shafts, swimming pools, tennis courts, outdoor recreation facilities, and gas and oil facilities and railway, telephone or telegraph installations, park systems, landscaping, fences, watermains, hydrants and services, sewage systems, pumping stations, dams, reservoirs, generating plants, power transmission and distribution lines, etc. |
|
|
| 134 |
ACQUISITION OF NON–RESIDENTIAL BUILDINGS |
| 1340 |
Office buildings |
| Construction or acquisition of all office buildings, including post offices and customs buildings. |
|
|
| 1343 |
Commercial buildings |
| Construction or acquisition of all commercial buildings including warehouses, storehouses, refrigerated storage, stores, theatres, arenas, amusement and recreational buildings, grain elevators, laundries, dry cleaning establishments, hotels, clubs, restaurants, cafeterias, garages and service stations. |
|
|
| 1350 |
Industrial buildings |
| Construction and acquisition of all industrial buildings including factories, plants, workshops, food canneries, and smelters, railway stations, mine stations, water and fuel stations. |
|
|
| 1356 |
Schools and other educational buildings |
| Expenditures for schools and other educational buildings. |
|
|
| 1357 |
Hospitals, sanatoria, clinics and first–aid stations |
| Expenditures for hospitals, sanatoria, clinics and first–aid stations. |
|
|
| 1358 |
Other institutional buildings |
| Construction or acquisition of any institutional buildings not specified in objects 1356 and 1357. It includes churches, jails, court–houses, penitentiaries, libraries, orphanages, homes for the aged. |
|
|
| 1360 |
Buildings or installations for telecommunications, computer and/or office systems |
| Construction or acquisition of buildings, installations or other facilities dedicated to telecommunications, computer and/or automated office systems. It includes telephone exchanges and broadcasting, radio and television relay and booster stations. It excludes construction or acquisition of office or general purpose buildings that include these types of equipment, but are not dedicated to them.
Note:
For office or general purpose buildings that include facilities for these types of equipment, expenditures for their construction or acquisition will be classified under object 1340 or the other relevant object that describes the type of building. |
|
|
| 1362 |
Passenger terminals – air, bus, boat and other |
| Expenditures for passenger terminals –– air, bus, boat and other. |
|
|
| 1363 |
Armouries, barracks, drill halls, etc.. |
| Expenditures for armouries, barracks, drill halls, etc. |
|
|
|
| Department Specific |
| |
018 |
National Defence |
| |
030 |
Royal Canadian Mounted Police |
|
| 1364 |
Laboratories |
| Expenditures for laboratories. |
|
|
| 1369 |
Other non–residential buildings |
| Construction or acquisition of any types of buildings not specified in objects 1340 to 1364 inclusive and 1370. Such buildings include farm buildings, bunk houses, dormitories, bush depots, camps and aircraft hangars. |
|
|
| 137 |
ACQUISITION OF RESIDENTIAL BUILDINGS |
| 1370 |
Residential buildings |
| Construction or acquisition of residential buildings such as houses, apartment buildings, condominiums, etc. It excludes barracks.
Note:
Barracks should be included in object 1363. |
|
|
| 2 |
TRANSFER PAYMENTS (STANDARD OBJECT 10) |
| Transfer payments comprise grants, contributions, and subsidies made by government for which no goods or services are received.
This category includes the major social assistance payments made to persons such as Old Age Security benefits and related allowances, Family Allowances, Veterans' pensions and allowances; subsidies and payments to the provinces and territories under the Constitution Acts, the Federal–Provincial Fiscal Arrangements and Federal Post–Secondary Education and Health Contribution Act, 1977 and other statutes for medicare, hospital insurance, and official languages and for the Canada Assistance Plan; subsidies and capital assistance to industry; research grants and other assistance towards research carried on by non–governmental organizations; scholarships; sustaining grants to many national non–profit organizations; payments to municipalities for grants in lieu of taxes; contributions to international organizations and assessments for membership in such organizations, such as the contribution to the International Food Aid Program and Canada's assessment for membership in the United Nations.
Note:
Transfer payments made to other departments should be included in objects 3426 and 3428. |
| 20 |
TRANSFER PAYMENTS TO PERSONS |
| These transfer payments include grants and contributions to persons for old age security pensions, family allowances, fishermen's benefits, etc. Payments to non–profit organizations include payments to national organizations such as sports organizations, national health or welfare organizations, universities, etc. |
| 200 |
PAYMENTS TO SENIOR CITIZENS |
| Payments to Senior Citizens |
| 2001 |
Old age security payments |
| Benefit payments under the Old Age Security Act to all senior citizens over 65 years of age.
Note:
This object includes the Guaranteed Income Supplement and the Spouse Allowance. |
|
|
|
| Department Specific |
| |
036 |
Human Resources Development (Social Development) |
|
| 201 |
PAYMENTS FOR PENSIONS |
| 2011 |
Pensions World Wars I and II |
| Payment of pensions for disability and death to veterans of World War I and II. These pensions are payable under the Pension Act, the Civilian War Pensions and Allowances Act and various other Acts or Orders. |
|
|
|
| Department Specific |
| |
021 |
Veterans Affairs |
|
| 2012 |
War veterans' allowances |
| Payment of allowances to veterans and dependants under the War Veterans Allowance Acts and Part XI of the Civilian War Pensions and Allowances Act. |
|
|
|
| Department Specific |
| |
021 |
Veterans Affairs |
|
| 2013 |
Pensions to former government employees not entitled under current Superannuation Acts |
| Pension payments to former government employees that are not authorized under the Public Service Superannuation Act, the Canadian Forces Superannuation Act or the Royal Canadian Mounted Police Superannuation Act.
Note:
Pension payments under the Superannuation Acts should be included in class object 6030. |
|
|
| 2014 |
Payments to former civilians and uniformed personnel |
| Pension payments to former civilians and uniformed personnel who served in the defence force––peacetime, in a special duty area, or in the special force in Korea, etc. |
|
|
| 2019 |
Other payments for pensions |
| All other payments for pension or allowances that are not included in objects 2011 to 2014. It excludes payments under the PSSA, CFSA and the RCMPSA.
Note:
Pension payments under the Superannuation Acts should be included in object 6030. |
|
|
| 202 |
TRANSFER PAYMENTS TO PROMOTE EMPLOYMENT |
| 2021 |
Payments to older workers under the Labour Adjustments Benefits Act |
| Payments under the Labour Adjustment Benefits Act to older workers who have been laid off as a result of import competition, industrial restructuring or severe economic disruption. |
|
|
|
| Department Specific |
| |
036 |
Human Resources Development (Social Development) |
|
| 2022 |
Assistance to persons to encourage employment |
| Payments to persons to encourage employment under programs such as the Job Entry Program and the Innovations Program. |
|
|
| 2023 |
Payments relating to improvement and promotion of employability of individuals |
| Payments under the Human Resources Investment Fund (HRIF), established in 1995. The fund focuses on improving the employability of Canadians with portion of the financing available through the Employment Insurance Account. The federal government works in concert with the provinces on designing, implementing and evaluating HRIF interventions. |
|
|
|
| Department Specific |
| |
036 |
Human Resources Development (Social Development) |
|
| 2024 |
Canadian Job Strategy grants |
| Grants paid under the Canadian Job Strategy program to promote employment. |
|
|
|
| Department Specific |
| |
036 |
Human Resources Development (Social Development) |
|
| 2029 |
Other transfer payments to persons for promotion of employment |
| Any other non–recoverable payments to persons for promotion of employment that are not included in objects 2021 to 2024. |
|
|
| 203 |
OTHER TRANSFER PAYMENTS TO PERSONS |
| Other Non–recoverable Payments |
| 2031 |
Family allowances (including youth allowances) |
| Payments under the Family Allowance Act to families rearing children. It includes payments for youth allowances.
Notes:
1. For 1998–99 and subsequent years, transfer payments made to provinces and territories relating to children’s allowances will be included in object 2252.
2. For 1998–99 and subsequent years, transfer payments to non–profit organizations relating to the Children’s Allowance Act for families and institutions raising children will be included in object 2438. |
|
|
|
| Department Specific |
| |
036 |
Human Resources Development (Social Development) |
|
| 2032 |
Payments to First Nations and Inuit people |
| Payments to First Nations and Inuit people under the Indian Act, other Acts, Agreements and Treaties. |
|
|
| 2035 |
Assistance to immigrants and refugees |
| Payments to immigrants and refugees to facilitate their settlement in Canada. |
|
|
|
| Department Specific |
| |
050 |
Citizenship and Immigration |
|
| 2041 |
Transfer Payments to persons for research and development (incl. scholarships) |
| Transfer payments to persons such as university professors and students, for any research and development. |
|
|
| 2042 |
Income Support Payments due to the collapse of the Atlantic Fishery |
| Payments to fishermen, plant workers, and trawlermen due to the two year northern cod fishery moratorium. |
|
|
|
| Department Specific |
| |
086 |
Fisheries and Oceans |
| |
036 |
Human Resources Development (Social Development) |
|
| 2047 |
Hepatitis C Assistance |
| Federal financial assistance to Canadians who were infected by Hepatitis C through the Canadian Blood system between 1986 and 1990. |
|
|
|
| Department Specific |
| |
022 |
Health |
|
| 2049 |
Other non–recoverable payments to persons |
| Any other non–recoverable payments including those to homeowners that are not included in objects 2031 to 2042.
Notes:
1. For 1998–99 and subsequent years, includes payments to all eligible senior citizens that are not included in object 2001 for expenditures over $1,000,000 annually.
2.Recoverable Payments and Contingently Recoverable Payments
These payments are considered to be budgetary and cannot be classified as loans or investments because the criteria of self–sufficiency and/or acceptable rate of return cannot be met.
Notes:
1.An example of a recoverable payment is a case where a contribution payment is made to a person and the person is required by the terms of the agreement to repay it. An example of a contingently recoverable payment is a case where a contribution agreement requires repayment of an amount made available to a person or corporation should that person or corporation reach a certain level of sales.
2.If an amount is recovered in the same year as the original payment was made, the recovery shall be credited to the same object as the original charge. If an amount is recovered in a subsequent fiscal year, it shall be credited to the objects 3581 to 3583 in Standard Object 13, if the recovery can be credited to an appropriation, or to objects 4731, if it is credited to non–tax revenue. |
|
|
| 2051 |
Recoverable payments to persons |
| Budgetary payments that are recoverable but which cannot be considered as loans or investment transactions. |
|
|
| 2055 |
Contingency recoverable payments to persons |
| Budgetary payments that are considered to be contingently recoverable because the recipient is required by express or implied terms and/or by agreement to repay all or part of the sums paid out if or when certain conditions or events occur. |
|
|
| 2057 |
Child tax benefit |
|
|
|
| Department Specific |
| |
122 |
Canada Revenue Agency – (Administered Activities) |
|
| 2060 |
GST credit to persons |
|
|
|
| Department Specific |
| |
122 |
Canada Revenue Agency – (Administered Activities) |
|
| 21 |
TRANSFER PAYMENTS TO INDUSTRY |
| Transfer payments to industry are payments for subsidies and capital assistance to various types of industries such as agriculture, oil and gas, and freight rates. Capital assistance payments are made for research and development, defence, shipbuilding, agriculture, railways, etc. |
| 210 |
AGRICULTURAL SUBSIDIES |
| Agricultural Subsidies |
| 2102 |
Transfer payments to industry for the benefit of producers under the Farm Income Protection Act (NIS |
| Payments to producers from the Net Income Stabilization Account (NISA), under the Farm Income Protection Act. |
|
|
|
| Department Specific |
| |
001 |
Agriculture and Agri–Food |
|
| 2103 |
Payments under Agricultural Income Disaster Assistance (AIDA) |
| Payments made to farms under this program (AIDA). |
|
|
|
| Department Specific |
| |
001 |
Agriculture and Agri–Food |
|
| 2104 |
Payments under the Farm Safety Adjustment Measures (FSAM) |
| Payments to producers under the Farm Support and Adjustment Measures (FSAM). |
|
|
|
| Department Specific |
| |
001 |
Agriculture and Agri–Food |
|
| 2105 |
Cash Flow Enhancement Program for crop growers |
| Payments to growers to improve their cash flow. |
|
|
|
| Department Specific |
| |
001 |
Agriculture and Agri–Food |
|
| 2107 |
Miscellaneous agricultural subsidies |
| Payments to various recipients for any other agricultural subsidies not included in objects 2102 to 2108. |
|
|
|
| Department Specific |
| |
001 |
Agriculture and Agri–Food |
|
| 2108 |
Payments to producers for commodities under the Farm Income Protection Act |
| Payments to producers for named agricultural commodities designated by the Governor in Council pursuant to the minimum provisions of the Farm Income Protection Act. |
|
|
|
| Department Specific |
| |
001 |
Agriculture and Agri–Food |
|
| 211 |
FREIGHT RATE SUBSIDIES |
| 2118 |
Payments under the National Transportation Act, 1987 |
| Payments to railway and transportation companies under the National Transportation Act, 1987. |
|
|
|
| Department Specific |
| |
040 |
Canadian Transportation Agency |
| |
034 |
Transport |
|
| 212 |
OTHER SUBSIDIES TO INDUSTRY |
| 2120 |
Other freight rate subsidies to industry |
| Payments to railway companies under various freight rate subsidies not included in object 2118. |
|
|
|
| Department Specific |
| |
040 |
Canadian Transportation Agency |
| |
034 |
Transport |
|
| 2122 |
Steamship subsidies |
| Payments to shipowners of subsidies for steamships coastal service. |
|
|
|
| Department Specific |
| |
034 |
Transport |
|
| 2125 |
Assistance to industry to encourage employment |
| Subsidy payments to industry to encourage employment under programs such as Extended Training Leave Option, the Small Business Training Option, the Skill Shortages Program, etc. |
|
|
| 2126 |
Subsidy Payments to industry for research and development |
| Subsidy payments to industry for research and development. |
|
|
| 2127 |
Payments to industry under loan guarantees |
| All amounts paid to a creditor by the federal government under various loan guarantees, such as payments related to Agent Crown corporations, or made under the Small Business Loans Act, the Canada Student Loans Act, and other specific legislation and agreements.
Note:
Many of the arrangements have two components: an interest subsidy and a guarantee against default. Only the component related to loan guarantee should be coded here. The interest subsidy should be coded as Transfer Payments to the relevant object under Standard Object 10. |
|
|
| 2130 |
Payments for the Confederation Bridge to P.E.I. |
| Subsidy payments to construct the bridge (fixed link) linking the province of Prince Edwards Island to New Brunswick. This Northumberland Strait Crossing project was initiated and sponsored by the PWGSC, and was financed by Strait Crossing Ltd of the private sector. The developer designed and constructed the bridge, and will operate and maintain it for 35 years, after which it will revert back to the Crown. The Government of Canada is paying the developer $41.9 million (1992 dollars) a year for 35 years. This project replaces the Marine Atlantic ferry service.
Note :
These subsidies will be coded to this object for fiscal year 1997–98 and succeeding years. |
|
|
|
| Department Specific |
| |
034 |
Transport |
|
| 2132 |
Payments to First Nations and Inuit corporations |
| Payments to First Nations and Inuit corporations. |
|
|
| 2133 |
Payments to financial institutions under the Canada Students Loan Act and Canada Student Financial A |
| Payments to financial institutions relating to student loans in default. |
|
|
|
| Department Specific |
| |
036 |
Human Resources Development (Social Development) |
|
| 2134 |
Payments to financial institutions under Direct funding arrangements pursuant to the Canada Student |
|
|
|
| Department Specific |
| |
036 |
Human Resources Development (Social Development) |
|
| 2139 |
Other non–recoverable subsidies to industry |
| All other payments to industry for subsidies that are not specifically included in objects 2122 to 2133, 2151 and 2155. |
|
|
| 2151 |
Recoverable subsidy payments to industry |
| Budgetary payments to industry that are recoverable but which cannot be considered as loan or investment transactions. |
|
|
| 2155 |
Contingency – recoverable subsidy payments to industry |
| Budgetary payments to industry that are considered to be contingently recoverable because the recipient is required by express or implied terms and/or by agreement to repay all or part of the sums paid out if or when certain conditions or events occur. |
|
|
| 217 |
TRANSFER PAYMENTS FOR CAPITAL ASSISTANCE |
| Non–recoverable Payments |
| 2170 |
Transfer Payments to industry for research and development |
| Transfer Payments to industry for capital assistance for research and development in any field. |
|
|
| 2171 |
Transfer payments to the defence industry for capital assistance |
| Transfer payment to defence industries to develop and sustain their technological capability. |
|
|
| 2174 |
Payments to industry under Industrial and Regional Development |
| Payments to industries and others for capital assistance in regional and industrial development. |
|
|
| 2178 |
Energy conservation projects |
| Payments to businesses for various energy conservation projects such as the Super Energy Efficient Housing Demonstration Program.
Note:
Payments to consumers should be coded to object 2049. |
|
|
| 2179 |
Other non–recoverable transfer payments to industry for capital assistance |
| Any other non–recoverable payments for capital assistance which are not included in objects 2170 to 2178, 2181 and 2185. |
|
|
| 2181 |
Recoverable payments to industry for capital assistance |
| Budgetary payments for capital assistance that are recoverable but which cannot be considered as loans or investment transactions. |
|
|
| 2185 |
Contingency – recoverable payments to industry for capital assistance |
| Budgetary payments for capital assistance that are considered to be contingently recoverable because the recipient is required by express or implied terms and/or by agreement to repay all or part of the sums paid out if or when certain conditions or events occur. |
|
|
| 22 |
TRANSFER PAYMENTS TO PROVINCES AND TERRITORIES |
| Transfer payments to provinces and territories include payments for health insurance and social assistance, payments for education, fiscal transfer payments, etc. Transfer payments to municipalities include grants in lieu of taxes, assistance to encourage employment, etc. |
| 220 |
TRANSFER PAYMENTS TO PROVINCES AND TERRITORIES FOR HEALTH INSURANCE AND SOCIAL ASSISTANCE (INCLUDING |
| Payments for Health Insurance and Social Assistance |
| 2201 |
Canada Health Act – Extended Health Care Services |
| Payments to provinces and territories under the Federal Provincial Fiscal Arrangement Act, 1977 and the Canada Health Act for Extended Health Care Services. |
|
|
|
| Department Specific |
| |
006 |
Finance |
| |
022 |
Health |
|
| 2203 |
Canada Assistance Plan |
| Payments to provinces and territories under the Canada Assistance Plan and the Federal–Provincial Fiscal Arrangements and Established Programs Financing Act, 1977 including residual payments under the Unemployment Assistance Act. |
|
|
|
| Department Specific |
| |
036 |
Human Resources Development (Social Development) |
|
| 2209 |
Other transfer payments to provinces and territories for health insurance and social assistance |
| Any other payments to provinces and territories for health insurance or social assistance that are not specifically included in objects 2201 to 2203. |
|
|
| 221 |
TRANSFER PAYMENTS TO PROVINCES AND TERRITORIES FOR EDUCATION |
| 2211 |
Post–secondary education – prior year adjustment payments |
| Payments to the provinces and territories for post–secondary education under the Federal–Provincial Fiscal Arrangements Act and Federal Post–Secondary Education and Health Contributions Act, 1977. |
|
|
|
| Department Specific |
| |
006 |
Finance |
|
| 2212 |
Payments for Official languages to Provinces and Territories |
| Payments to provinces and territories in respect of programs relating to the use of official languages in education under the protocol and bilateral agreements. It includes programs of summer language bursaries and assistance to independent schools and to associations of independent schools. |
|
|
|
| Department Specific |
| |
135 |
Canadian Heritage |
|
| 2214 |
Alternative payments to provinces under the Canada Student Financial Assistance Act |
| Payments to provinces and territories of interest and liabilities for Guaranteed Loans and Alternative Payments under the Canada Student Financial Assistance Act. |
|
|
|
| Department Specific |
| |
036 |
Human Resources Development (Social Development) |
|
| 2215 |
Payments to Quebec for Cree and Inuit education |
| Payments to the Province of Quebec for the education of the Cree and the Inuit people. |
|
|
|
| Department Specific |
| |
042 |
Indian Affairs and Northern Development |
|
| 2216 |
Payments to non–native educational institutions |
| Transfer payments to provinces and territories for non–native educational institutions on behalf of native peoples.
Note:
Other payments to non–native educational institutions (i.e. not to provinces and territories) should be included in object 2621. |
|
|
| 2217 |
Payments to non–native school boards |
| Transfer payments to provinces and territories for non–native school boards on behalf of native peoples.
Note:
Other payments to non–native school boards (i.e. not to provinces and territories) should be included in object 2622. |
|
|
| 2219 |
Other transfer payments to provinces and territories for education |
| Any other transfer payments to provinces and territories for education that are not specifically included in object 2211 to 2217. |
| 222 |
FISCAL TRANSFER PAYMENTS |
| 2221 |
Payments to provinces and territories under taxation agreements |
| Payments to provinces and territories under the Constitution Act, 1867–1982, the Federal–Provincial Fiscal Arrangements Act and the Federal Post–Secondary Education and Health Contributions Act, 1977 and Other Statutory Authorities. The purpose of these payments is to allow all provinces and territories to deliver an acceptable level of services. |
|
|
|
| Department Specific |
| |
006 |
Finance |
|
| 2222 |
Income tax re power utilities |
| Payments to provinces and territories under the Public Utilities Income Tax Transfer Act. |
|
|
|
| Department Specific |
| |
006 |
Finance |
|
| 2223 |
Statutory grants to provinces and territories (authorized under the Constitution Acts) |
| Payments to various provinces and territories made originally under the British North America Act (now the Constitution Acts). It includes special payments to Newfoundland.
Note:
The types of payments are described in the Provincial Subsidies Act R.S.E.C. P–26. |
|
|
|
| Department Specific |
| |
006 |
Finance |
|
| 2232 |
Canada Health and Social Transfer payments |
| Transfer payments to provinces and territories under the Canada Health and Social programs –– Part V of the Federal–Provincial Fiscal Arrangements Act. |
|
|
|
| Department Specific |
| |
006 |
Finance |
|
| 2233 |
Alternative payments to provinces and territories for standing programs |
| Alternative payments to provinces and territories for standing programs under Part VI of the Federal–Provincial Fiscal Arrangements Act. |
|
|
|
| Department Specific |
| |
006 |
Finance |
|
| 2234 |
Medical Equipment Trust Payments |
|
|
|
| Department Specific |
| |
006 |
Finance |
|
| 2239 |
Other fiscal transfer payments to provinces and territories |
| Any other fiscal transfer payments to provinces and territories not specifically included in objects 2221 to 2234. |
|
|
|
| Department Specific |
| |
006 |
Finance |
|
| 224 |
OTHER TRANSFER PAYMENTS TO PROVINCES AND TERRITORIES |
| 2241 |
Payments to Provinces and Territories for Services to young offenders |
| Transfer payments to provinces and territories in accordance with agreements towards funding the cost of services provided to young offenders under the Young Offenders Act. |
|
|
|
| Department Specific |
| |
013 |
Justice |
|
| 2242 |
Gross Revenue Insurance Program |
| Payments to provinces under the Gross Revenue Insurance Program (GRIP) for the grains and oilseeds sector. |
|
|
|
| Department Specific |
| |
001 |
Agriculture and Agri–Food |
|
| 2243 |
Payments for Legal aid systems to Provinces and Territories |
| Payments to provinces and territories under Legal Aid Agreements to assist in the operation of legal aid systems. |
|
|
|
| Department Specific |
| |
013 |
Justice |
|
| 2244 |
Payments for Environmental projects to Provinces and Territories |
| Payments to provinces and territories for various environmental projects under the Canada Water Act, the Clean Air Act, etc. |
|
|
| 2245 |
Crop insurance payments to Provinces and Territories |
| Payments to the provinces under the Crop Insurance Act for field crop producer losses. |
|
|
|
| Department Specific |
| |
001 |
Agriculture and Agri–Food |
|
| 2246 |
Forestry development payments to Provinces and Territories |
| Payments to provincial agencies under the Forestry Development and Research Act for projects related to the preservation and development of forestry. |
|
|
|
| Department Specific |
| |
001 |
Agriculture and Agri–Food |
|
| 2247 |
Assistance to Provinces and Territories to encourage employment |
| Payments to provinces and territories to encourage employment under the Unemployment Insurance Act and Regulations, the National Training Act and Regulations, etc. |
|
|
|
| Department Specific |
| |
036 |
Human Resources Development (Social Development) |
|
| 2248 |
Canada – Nova Scotia Offshore Revenue Account and Fiscal Equalization Offshore Petroleum Resource Ac |
| Payments to the Canada/Nova Scotia Offshore Revenue Account and to the Fiscal Equalization Offshore Petroleum Resource Accord. |
|
|
|
| Department Specific |
| |
041 |
Natural Resources |
|
| 2249 |
Payments to Provinces and Territories for provincial highways, secondary and access roads |
| Payments to provinces to assist in the construction strengthening and improvement of provincial highways, secondary and access roads. |
|
|
| 2250 |
Transfer Payments to Territories for operating expenditures |
| Payments to the Yukon and Northwest Territories for the delivery of public services. |
|
|
|
| Department Specific |
| |
006 |
Finance |
|
| 2251 |
Payments to Quebec for the joint administration costs of federal and provincial sales taxes |
| Payments to the Province of Quebec for the joint administration costs of federal and provincial sales taxes. |
|
|
| 2252 |
Childrens' allowances paid to provinces and territories |
| Transfer payments to provinces and territories relating to children’s allowances. |
|
|
| 2253 |
Canada/Quebec Accord on Immigration |
| Payments to the Province of Quebec for the delivery of settlement services to new immigrants in that province. |
|
|
|
| Department Specific |
| |
050 |
Citizenship and Immigration |
|
| 2254 |
Canada/Newfoundland Development Fund |
| Payments to the Canada––Newfoundland Development Fund for infrastructural costs relating to oil and gas. |
|
|
|
| Department Specific |
| |
041 |
Natural Resources |
|
| 2255 |
Payments to provinces under Canada infrastructure program |
| Payments to provinces and territories under the Canada infrastructure program.
The Canada infrastructure program is a tripartite initiative of the federal, provincial and municipal governments to support economic recovery through job creation in critical sectors and to improve local infrastructure necessary for the delivery of quality public services. Broad infrastructure classes for this program include: road, bridge, sewer and water services, community facilities, sports and cultural centres, schools, colleges and universities, and other projects, including innovative technologies. |
|
|
| 2256 |
Grants in lieu of property taxes paid to provinces and territories |
| Grants in lieu of property taxes paid to provinces and territories for federal properties pursuant to the Municipal Grants Act.
Note:
Grants in lieu of property taxes paid to municipalities should be included in object 2611. |
|
|
| 2257 |
Development initiatives paid to provinces and territories under the general development and subsidia |
| Payments to provinces and territories for the development of employment opportunities under the Regional Development Incentives Act and the Industrial and Regional Development Act. |
|
|
| 2259 |
Other transfer payments to provinces and territories |
| Payments to provinces and territories under various acts for any program not specified in objects 2241 to 2257 inclusive. |
|
|
| 23 |
TRANSFER PAYMENTS TO OR ON BEHALF OF INTERNATIONAL ORGANIZATIONS AND FOREIGN COUNTRIES |
| Transfer payments to international organizations and foreign countries are generally payments for the benefit of recipients in developing countries. These payments include the purchase of goods and services for development assistance, contributions to NATO, payments to promote Canadian export sales, international Food Aid Program, etc. |
| 230 |
TRANSFER PAYMENTS FOR DEVELOPMENT ASSISTANCE TO OTHER COUNTRIES |
| Payments for Development Assistance to Other Countries |
| 2301 |
Purchase of goods for development assistance |
| Payments to suppliers for goods or commodities for international development assistance under the Department of External Affairs Act and the International Development Continuing Assistance Act. |
|
|
|
| Department Specific |
| |
003 |
Canadian International Development Agency |
|
| 2302 |
Purchase of services for development assistance |
| Payments to suppliers for services for international development assistance under the Departmental of External Affairs and the International Development Continuing Assistance Act. |
|
|
|
| Department Specific |
| |
003 |
Canadian International Development Agency |
|
| 2303 |
Payments for development assistance to Canadian non–government organizations |
| Payments to Canadian non–government organizations for the benefit of recipients in developing countries. |
|
|
| 2304 |
Other Payments for Development Assistance to Foreign Countries |
| Payments for other economic assistance such as mutual aid and direct aid by the Department of National Defence. |
|
|
| 231 |
TRANSFER PAYMENTS TO INTERNATIONAL ORGANIZATIONS |
| 2311 |
Payments to United Nations and related organizations |
| Payments to the United Nations and related organizations for development assistance. |
|
|
| 2312 |
Contributions to NATO and NATO – related programs |
| Payments to NATO and NATO–related programs such as NATO military budget, infrastructure, pensions, etc., under the National Defence Act. |
|
|
|
| Department Specific |
| |
018 |
National Defence |
|
| 2314 |
Payments to the International Development Association |
| Payments to the International Development Association in support of assistance programs and projects and for special administrative expenses related thereto. |
|
|
| 2315 |
Payments to international banks and financial institutions |
| Transfer payments to international development banks and financial institutions. |
|
|
| 2319 |
Payments to other international organizations |
| Payments in the form of grants and contributions to any other international organizations not specifically included in objects 2311 to 2315. |
|
|
| 232 |
OTHER TRANSFER PAYMENTS TO OR ON BEHALF OF INTERNATIONAL ORGANIZATIONS AND FOREIGN COUNTRIES |
| 2321 |
Transfer payments to promote Canadian export sales |
| Payments to persons, groups of persons, councils and associations to promote the development of Canadian export sales. |
|
|
| 2322 |
International Food Aid Program |
| Food aid payments to international development institutions or international non–governmental organizations for the benefit of recipients in developing countries and for special administrative expenses directly related thereto. |
|
|
| 2329 |
Other transfer payments outside Canada to or on behalf of international organizations and foreign co |
| Any other payments to entities not included in object 2321 or 2322. |
|
|
| 24 |
TRANSFER PAYMENTS TO NON–PROFIT INSTITUTIONS AND ORGANIZATIONS |
| 241 |
TRANSFER PAYMENTS TO UNIVERSITIES |
| 2411 |
Payments to universities in aid of research |
| Payments to universities in aid of research. |
|
|
| 2412 |
Assistance to encourage employment |
| Payments to universities for the purpose of providing employment to students under a program such as the Training Trust Fund Option. |
|
|
| 2419 |
Other transfer payments to universities |
| Other transfer payments to universities not specifically included in objects 2411 and 2412. |
|
|
| 242 |
TRANSFER PAYMENTS TO FIRST NATIONS AND INUIT ORGANIZATIONS |
| 2421 |
Payments to First Nations and Inuit school boards |
| Payments to First Nations and Inuit school boards under the Indian Act, other Acts, Agreements and Treaties for educational institutions.
Note:
In 1996–97 and 1997–98, these payments were included under object 2083. |
|
|
|
| Department Specific |
| |
022 |
Health |
| |
042 |
Indian Affairs and Northern Development |
|
| 2422 |
Payments to other First Nations and Inuit educational institutions |
| Payments to First Nations and Inuit under the Indian Act, other Acts, Agreements and Treaties for educational institutions.
Note:
In 1996–97 and 1997–98, these payments were included under object 2082. |
|
|
| 2423 |
Payments to other First Nations and Inuit associations |
| Payments to First Nations and Inuit associations other than educational institutions under the Indian Act, other Acts, Agreements and Treaties.
Notes:
1. In 1996–97 and 1997–98, these payments were included under object 2085.
2. Payments to First Natrions and Inuit educational institutions are included in object 2422. |
|
|
| 243 |
TRANSFER PAYMENTS TO OTHER NON–PROFIT INSTITUTIONS |
| 2431 |
Payments to national organizations |
| Payments to various national non–profit organizations, such as national sports organizations, labour unions, national health or welfare organizations, social services organizations, etc., but excluding First Nation and Inuit associations. |
|
|
| 2432 |
Payments to provincial non–profit organizations |
| Payments to various provincial non–profit organizations, such as provincial sports organizations, social services organizations, labour unions, etc.
Note:
In 1997–98 and 1996–97, these payments were included in object 2076. |
|
|
| 2433 |
Payments to local non–profit organizations |
| Payments to non–profit local organizations for the purpose of addressing various local needs.
Note:
In 1997–98 and 1996–97, these payments were included in object 2077. |
|
|
| 2434 |
Assistance to non–profit organizations to encourage employment |
| Payments to non–profit organizations other than universities for the purpose of providing employment to unemployed workers under a program such as the Training Trust Fund Option. |
|
|
| 2435 |
New Horizons payments to non–profit organizations |
| Payments to non–profit organizations to enable them to develop and carry out projects of benefit to the organizations and their communities.
Note:
New Horizons payments to groups of retired persons should be included in object 2004. |
|
|
|
| Department Specific |
| |
022 |
Health |
| |
036 |
Human Resources Development (Social Development) |
|
| 2436 |
Payments for research and development to non–profit organizations |
| Payments for research and development to non–profit institutions in any field. |
|
|
| 2437 |
Payments for the environment to non–profit organizations |
| Payments to non–profit institutions and organizations for the purpose of improving the quality of the environment such as air, water, land etc.
Note:
In 1997–98 and 1996–97, these payments were included in object 2075. |
|
|
|
| Department Specific |
| |
007 |
Environment |
| |
086 |
Fisheries and Oceans |
| |
042 |
Indian Affairs and Northern Development |
| |
041 |
Natural Resources |
|
| 2439 |
Payments under the Innovations program to non–profit organizations |
| Payments under the Innovations program to non–profit organizations. |
|
|
| 2449 |
Other transfer payments to non–profit institutions |
| Other payments to non–profit institutions not specifically included in objects 2431 to 2439. |
|
|
| 26 |
TRANSFER PAYMENTS TO MUNICIPALITIES AND LOCAL ORGANIZATIONS |
| 261 |
TRANSFER PAYMENTS TO MUNICIPALITIES |
| 2611 |
Grants in lieu of property taxes paid to municipalities |
| Grants in lieu of taxes paid to municipalities and other taxing authorities for federal properties pursuant to the Municipal Grants Act.
Note:
Grants in lieu of property taxes paid to provinces and territories should be included in object 2256. |
|
|
| 2613 |
Assistance to municipalities to encourage employment |
| Assistance to municipalities to encourage employment under the Commodity Futures Program. |
|
|
|
| Department Specific |
| |
036 |
Human Resources Development (Social Development) |
|
| 2614 |
Payments to municipalities under Canada infrastructure program |
| Payments to municipalities under the Canada infrastructure program. The Canada infrastructure program is a tripartite initiative of the federal, provincial and municipal governments to support economic recovery through job creation in critical sectors and to improve local infrastructure necessary for the delivery of quality public services. Broad infrastructure classes for this program include: road, bridge, sewer and water services, community facilities, sports and cultural centres, schools, colleges and universities, and other projects, including innovative technologies. |
|
|
| 2619 |
Other transfer payments to municipalities |
| All other payments to municipalities not specifically included in objects 2611 to 2614. |
|
|
| 262 |
TRANSFER PAYMENTS TO OTHER LOCAL ORGANIZATIONS |
| 2621 |
Payments to non–native educational institutions |
| Payment to non–native educational institutions on behalf of native peoples.
Note:
Transfer payments to provinces and territories for non–native educational institutions on behalf of native peoples should be included in object 2216. |
|
|
| 2622 |
Payments to non–native school boards |
| Payments to non–native school boards on behalf of native peoples.
Note:
Transfer payments to provinces and territories for non–native school boards on behalf of native peoples should be included in object 2217. |
|
|
| 28 |
REALLOCATION OF TRANSFER PAYMENTS |
| 281 |
REALLOCATION OF TRANSFER PAYMENTS BETWEEN PROGRAMS OR DEPARTMENTS |
| 2811 |
Grants in lieu of taxes recovered from other departments |
| Amounts of Grants in lieu of taxes paid centrally and recovered from other departments by PWGSC. These amounts are paid centrally by PWGSC and subsequently collected from all departments. |
|
|
|
| Department Specific |
| |
127 |
Public Works and Government Services |
|
| 282 |
PROVISION FOR VALUATION FOR TRANSFER PAYMENTS |
| 2821 |
Provision for Valuation for Transfer Payments |
|
|
| 3 |
OTHER EXPENDITURES |
| 30 |
TRANSFERS TO CROWN CORPORATIONS (STANDARD OBJECT 12) |
| 300 |
TRANSFERS TO SCHEDULE III, PART I CORPORATIONS AND THEIR WHOLLY–OWNED SUBSIDIARIES |
| Transfers to Schedule III Part I Corporations and their wholly–owned subsidiaries for program expenditures, working capital, operating losses and other purposes specified in various statutes or appropriations.
The following objects have been established to identify transfers to individual corporations. |
| 3001 |
Atomic Energy of Canada Ltd. |
|
|
|
| Department Specific |
| |
041 |
Natural Resources |
|
| 3002 |
Canada Lands Company Limited |
|
|
|
| Department Specific |
| |
127 |
Public Works and Government Services |
|
| 3003 |
Canada Mortgage and Housing Corporation |
|
|
|
| Department Specific |
| |
091 |
Canada Mortgage and Housing Corporation (Crown Corporation) |
|
| 3005 |
Canadian Commercial Corporation |
|
|
|
| Department Specific |
| |
005 |
Foreign Affairs |
|
| 3006 |
Cape Breton Development Corporation |
|
|
|
| Department Specific |
| |
041 |
Natural Resources |
|
| 3007 |
Defence Construction (1951) Limited |
|
|
|
| Department Specific |
| |
127 |
Public Works and Government Services |
|
| 3008 |
Business Development Bank of Canada |
|
|
|
| Department Specific |
| |
033 |
Industry |
|
| 3009 |
National Capital Commission |
|
|
|
| Department Specific |
| |
135 |
Canadian Heritage |
|
| 3010 |
Export Development Canada |
|
|
|
| Department Specific |
| |
005 |
Foreign Affairs |
|
| 3011 |
Standards Council of Canada |
|
|
|
| Department Specific |
| |
033 |
Industry |
|
| 3012 |
VIA Rail Canada Inc. |
|
|
|
| Department Specific |
| |
034 |
Transport |
|
| 3014 |
Jacques Cartier and Champlain Bridges Inc. |
|
|
|
| Department Specific |
| |
034 |
Transport |
|
| 3016 |
Queens Quay West Land Corporation |
|
|
|
| Department Specific |
| |
127 |
Public Works and Government Services |
|
| 3017 |
Marine Atlantic Inc. |
|
|
|
| Department Specific |
| |
034 |
Transport |
|
| 3018 |
Canadian Dairy Commission |
|
|
|
| Department Specific |
| |
134 |
Canadian Dairy Commission |
|
| 3020 |
Farm Credit Canada |
|
|
|
| Department Specific |
| |
001 |
Agriculture and Agri–Food |
|
| 3024 |
Canadian Museum of Civilization |
|
|
|
| Department Specific |
| |
135 |
Canadian Heritage |
|
| 3025 |
Canadian Museum of Nature |
|
|
|
| Department Specific |
| |
135 |
Canadian Heritage |
|
| 3026 |
National Museum of Science and Technology |
|
|
|
| Department Specific |
| |
135 |
Canadian Heritage |
|
| 3027 |
National Gallery of Canada |
|
|
|
| Department Specific |
| |
135 |
Canadian Heritage |
|
| 3028 |
Atlantic, Great Lakes, Laurentian and Pacific Pilotage Authorities |
|
|
|
| Department Specific |
| |
034 |
Transport |
|
| 3029 |
Other |
| Transfers to Schedule III Part I Corporations and their wholly–owned subsidiaries that are not included in objects 3001 to 3028 inclusive. |
|
|
| 3030 |
Canadian Tourism Commission Corporation |
|
|
|
| Department Specific |
| |
033 |
Industry |
|
| 3031 |
Enterprise Cape Breton |
|
|
|
| Department Specific |
| |
023 |
Atlantic Canada Opportunities Agency |
|
| 304 |
TRANSFERS TO SCHEDULE III, PART II CORPORATIONS AND THEIR WHOLLY OWNED SUBSIDIARIES |
| Transfers to Schedule III Part II Corporations and their wholly–owned subsidiaries for program expenditures, working capital, operating losses and other purposes specified in various statutes or appropriations. |
| 3041 |
Canada Post Corporation |
|
|
| 3045 |
Petro–Canada |
|
|
|
| Department Specific |
| |
006 |
Finance |
|
| 3046 |
Port Corporations of Halifax, Montreal, Quebec, Prince Rupert, St. John, St. John's and Vancouver |
|
|
|
| Department Specific |
| |
034 |
Transport |
|
| 3047 |
Royal Canadian Mint |
| Remarque :
1. Ces articles étaient inclus en objets 2541 à 2547 respectivement en 1997–1998 et années précédentes
2. La compagnie des chemins de fer nationaux du Canada ne figure plus dans les sociétés mentionnées ci–haut car celle–ci a été privatisée. |
|
|
|
| Department Specific |
| |
127 |
Public Works and Government Services |
|
| 3059 |
Other |
| Transfers to Schedule III Part II Corporations and their wholly–owned subsidiaries that are not included in objects 3041 to 3047. |
|
|
| 306 |
TRANSFERS TO OTHER CROWN CORPORATIONS |
| 3061 |
Canada Council |
|
|
|
| Department Specific |
| |
135 |
Canadian Heritage |
|
| 3062 |
Canadian Broadcasting Corporation |
|
|
|
| Department Specific |
| |
135 |
Canadian Heritage |
|
| 3063 |
International Development Research Centre |
|
|
|
| Department Specific |
| |
005 |
Foreign Affairs |
|
| 3064 |
National Arts Centre Corporation |
|
|
|
| Department Specific |
| |
135 |
Canadian Heritage |
|
| 3065 |
Telefilm Canada |
| Remarque :
Ces objets étaient inclus aux articles 2561 à 2565 respectivement en 1997–1998 et années précédentes. |
|
|
|
| Department Specific |
| |
037 |
Telefilm Canada |
|
| 3079 |
Other |
| Transfers to Other Crown Corporations that are not included in objects 3061 to 3065 inclusive. |
|
|
| 308 |
TRANSFERS TO JOINT AND MIXED ENTERPRISES AND THEIR SUBSIDIARIES |
| Transfers to joint and mixed enterprises and their subsidiaries for program expenditures, working capital, operating losses and other purposes specified in various statutes or appropriations. |
| 3089 |
Other |
| Transfers to all joint and mixed enterprises. |
|
|
| 31 |
PUBLIC DEBT CHARGES (STANDARD OBJECT 11) |
| All expenditures pertaining to the interest on the unmatured debt of Canada (including Treasury Bills) and on other liabilities such as trust and other special funds. It also includes the cost of issuing new loans, amortization of bond discount, premiums and commissions, and the costs of servicing the Public Debt. |
| 310 |
INTEREST ON UNMATURED DEBT OF CANADA |
| 3101 |
Marketable bonds payable in Canadian currency |
| Interest on marketable bonds payable in Canadian currency. Such interest is generally payable to the holder semi–annually. The interest is paid when due, if the bonds are fully registered or upon presentation of an attached coupon, if it is a coupon bond. Such interest is accrued to budgetary expenditures and charged to this object on a monthly basis over the term of the bond.
Note:
Interest on these bonds is credited monthly to interest due on matured debt (class objects 6211 or 6212). |
|
|
|
| Department Specific |
| |
006 |
Finance |
|
| 3102 |
Canada Savings Bonds |
| Interest payable on Canada Savings bonds. Such interest is generally payable annually to the holder of a regular bond, or at the time of maturity to the holder of a compound bond. However, if a CSB is redeemed on demand by the holder, any interest accrued up to the end of the previous month is paid. Interest on both regular and compound bonds is accrued to expenditure and charged to this object on a monthly basis over the terms of the bonds.
Note:
Interest accrued on these bonds is credited monthly to interest due on matured debt (class object 6211). |
|
|
|
| Department Specific |
| |
006 |
Finance |
|
| 3103 |
Special nonmarketable securities |
| Interest payable on special non–marketable securities issued by the Government of Canada exclusively to the Canada Pension Plan Investment Fund. Interest is generally payable semi–annually, but if the securities are redeemed before maturity, any accrued interest is paid. |
|
|
|
| Department Specific |
| |
006 |
Finance |
|
| 3104 |
Treasury bills |
| Amortization on a monthly basis over the terms of the relevant Treasury bills of the unamortized discounts on the Treasury bills.
Notes:
1. At time of issue, Treasury bills are issued at a discount in lieu of interest payments. Thereafter, the discount is amortized over the bill's term of 1, 3, 6 or 12 months.
2. The discount on new Treasury bills is recorded in class object 7041. The amortization of the discount is recorded in class object 7042 when it is charged to this object. |
|
|
|
| Department Specific |
| |
006 |
Finance |
|
| 3105 |
Marketable bonds payable in foreign currencies |
| Interest on marketable bonds payable in foreign currency. Such interest is generally payable to the holder semi–annually. The interest is paid when due, if the bonds are fully registered or upon presentation of an attached coupon, if it is a coupon bond. Such interest is accrued to budgetary expenditures and charged to this object on a monthly basis over the term of the bond.
Note:
Interest on these bonds is credited monthly to interest due on matured debt (class objects 6211 or 6212). |
|
|
|
| Department Specific |
| |
006 |
Finance |
|
| 3106 |
Notes and loans payable in foreign currencies |
| Interest payable on borrowings by the Government of Canada under agreements with banks in Canada, United States, Switzerland, Japan and other international banks. Such interest is accrued to expenditures and charged to this object on a monthly basis over the term of the note or loan.
Note:
Interest accrued on these borrowings is credited to class object 6212. |
|
|
|
| Department Specific |
| |
006 |
Finance |
|
| 3107 |
Canada bills payable in foreign currency |
| Interest on Canada bills that is payable in foreign currency. |
|
|
|
| Department Specific |
| |
006 |
Finance |
|
| 3109 |
Other |
| Any other interest on unmatured debt of Canada not specifically included in objects 3101 to 3107. |
|
|
|
| Department Specific |
| |
006 |
Finance |
|
| 311 |
INTEREST ON SPECIFIED PURPOSE ACCOUNTS AND OTHER LIABILITIES |
| 3111 |
Interest on superannuation and other pension accounts |
| Interest paid on Superannuation Accounts (Public Service, Canadian Forces, and the RCMP), other pension accounts, Supplementary Retirement Benefits Account, and the Government Annuities Account. Such amounts are charged in accordance with the pertinent sections of the related acts.
Note:
This amount is credited to class object 6025. |
|
|
|
| Department Specific |
| |
006 |
Finance |
|
| 3112 |
Interest on the Employment Insurance account |
| Interest paid on the balance of the Employment Insurance Account.
Note:
This amount is credited to class object 8114. |
|
|
|
| Department Specific |
| |
006 |
Finance |
|
| 3113 |
Interest on the Canada Pension Plan account |
| Interest paid on the operating balance of the Canada Pension Plan account.
Note:
This amount is credited to class object 6025. |
|
|
|
| Department Specific |
| |
006 |
Finance |
|
| 3114 |
Interest on other liabilities |
| Interest payments on all other liabilities included in the accounts of Canada such as interest payments on deposit and trust accounts.
Note:
These amounts are credited to class object 6082. |
|
|
|
| Department Specific |
| |
006 |
Finance |
|
| 312 |
INTEREST ON OTHER ACCOUNTS |
| 3121 |
Interest on special drawing rights and other foreign exchange accounts |
| Interest on Special Drawing Rights and all other Foreign Exchange accounts.
Note:
The amounts are credited to various class objects in standard object 51. |
|
|
|
| Department Specific |
| |
006 |
Finance |
|
| 313 |
BOND DISCOUNTS AND PREMIUMS |
| 3131 |
Amortized bond discounts and premiums |
| Amortized amount of net losses or gains resulting from the issue of marketable bonds. Such amounts are charged to unamortized discounts and premiums (rep. object 705) at the time of the issue, and then amortized over the term of the bonds.
Note:
The discount is the difference between the cash proceeds of the sale and the face value of the bond that was issued and which is due at maturity. |
|
|
|
| Department Specific |
| |
006 |
Finance |
|
| 314 |
COST OF ISSUING AND SERVICING THE PUBLIC DEBT |
| 3141 |
Cost of issuing new loans |
| The cost of issuing new loans, such as organization expenses, print media advertising, printing of bonds, etc. |
|
|
|
| Department Specific |
| |
006 |
Finance |
|
| 3142 |
Commission and remuneration on bonds |
| Commissions paid on the sale of marketable securities and amortization of commission on Canada Savings Bonds.
Note:
Commissions paid on CSBs are included in reporting object 703 until they are amortized over a 3 year period. |
|
|
|
| Department Specific |
| |
006 |
Finance |
|
| 3143 |
Cost of servicing |
| Cost of servicing Canadian and foreign debt, and standby credit. |
|
|
|
| Department Specific |
| |
006 |
Finance |
|
| 32 |
OTHER SUBSIDIES AND PAYMENTS (STANDARD OBJECT 12) |
| All expenditures for payments to certain non–budgetary accounts, as well as the write–offs of various types of losses, the annual adjustment of reserves for financial claims and some other miscellaneous expenditures. |
| 321 |
DEFICITS AND WRITE–OFFS TO LOSSES |
| 3211 |
Losses of money $500 or less |
| Any loss of money, $500 or less, that is covered by the Treasury Board Guide on Financial Administration, page 10.9.1 (Losses of Money and Offences and Other Illegal Acts Against the Crown). It includes lost, stolen or misappropriated receipts; cash shortages; petty cash losses; and overpayments, erroneous payments, unauthorized expenditures resulting from fraud, defalcation or wilful misrepresentation, etc.
Note:
An amount recovered in the same year as the loss is recorded will be credited against this object. An amount recovered for a loss incurred in a previous year will be credited to object 4722. |
|
|
| 3212 |
Losses of money over $500 |
| Any loss of money over $500 that is covered by the Treasury Board Guide on Financial Administration, page 10.9.1 (Losses of Money and Offences and Other Illegal Acts Against the Crown). It includes lost, stolen or misappropriated receipts; cash shortages; petty cash losses; and overpayments, erroneous payments, unauthorized expenditures resulting from fraud, defalcation or wilful misrepresentation, etc.
Note:
An amount recovered in the same year as the loss is recorded will be credited against this object. An amount recovered for a loss incurred in a previous year will be credited to object 4722. |
|
|
| 3214 |
Deficits and write–offs not elsewhere specified |
| Deficits and write–offs not specified in objects 3211 to 3212. |
|
|
| 3215 |
Deletion and write–off of loans, investments and advances |
| Amounts deleted from the Accounts of Canada for a loan, investment or advance under the Debt Write–off Regulations of Section 18 of the Financial Administration Act or any other authority. Such amounts could be loans, investments or advances to Crown corporations, developing countries, individuals or private sector enterprises.
Notes:
1. An amount recovered in the same year as the deletion is recorded will be credited against this object. An amount recovered for a deletion in a previous year will be credited to object 4722.
2. The writing–off of loans will be effected through object 5021. |
|
|
| 3216 |
Loss on foreign currency transactions |
| Loss from premium or discount on exchange of foreign currency transactions or from operations of foreign exchange accounts such as the Exchange Fund Account.
Note:
Foreign currency transactions are translated and recorded in Canadian currency equivalents at the exchange rates prevailing on the transaction dates. Any loss from a premium or a discount is recorded in this object. See object 4892 for gains on foreign currency transactions. |
|
|
| 3217 |
Forgiveness of loans, investments, and advances |
| Amounts deleted from the Accounts of Canada for a loan, investment or advance under Section 24.1 of the Financial Administration Act or any other authority of parliament. Such amounts could be loans, investments or advances to Crown corporations, developing countries, individuals or private sector enterprises.
Notes:
1. An amount recovered in the same year as the forgiveness is recorded will be credited against this object. An amount recovered for a forgiveness in a previous year will be credited to source object 4722.
2. The forgiveness of loans will be effected through object 5021. |
|
|
| 323 |
TRANSFERS TO NON–BUDGETARY FUNDS AND ACCOUNTS |
| 3239 |
Transfers to Non–budgetary Funds and Accounts |
| Any transfers to non–budgetary funds and accounts. |
|
|
| 324 |
DISCOUNTS EARNED |
| 3241 |
Discounts earned for early payments to suppliers (credit) |
| Discounts earned for early payments to suppliers in accordance with the policy on Payment On Due Date (PODD). It includes all discounts related to the purchase of goods or services included in Standard Objects 01 to 12. This object will therefore have a credit balance.
Note:
When requisitioning payments, the gross amount is charged to the object relating to the goods or services acquired, the discount for early payment is credited to object 3241, and payment is made for the net amount. |
|
|
| 3249 |
Court awards to industry |
| Expenditures related to the settlement of court awards to business litigants.
This object is required to separately identify court awards with the business sector.
Notes:
1. A court award is an amount awarded by any court of jurisdiction which is to be paid by the Crown.
2. In 1995–96, these expenditures were included in object 3251. |
|
|
| 325 |
MISCELLANEOUS EXPENDITURES |
| 3250 |
Court awards to persons |
| Expenditures related to the settlement of court awards to private litigants. This object is required to separately identify transactions with the personal sector.
Notes:
1. A court award is an amount awarded by any court of jurisdiction which is to be paid by the Crown.
2. In 1995–96, these expenditures were included in object 3251. |
|
|
| 3251 |
Damage and other claims against the Crown |
| Expenditures related to the settlement of damage and other claims against the Crown, and court awards, not included in object 3249 and 3250.
Claims means claims for damages and includes requests or suggestions that the Crown make payments as compensation for losses or expenditures incurred by anyone, but does not include claims: in contract; under Section 11 of the Canadian Human Rights Act (Equal Wages); or claims governed by other authorities, such as losses and recovery of money, or damages to servants' effects on relocation;
(Chapter 4 of Part III of the Material, Services and Risks Management volume of the Treasury Board Manual).
Note:
Court awards to industry and to persons respectively are now included in object 3249 and 3250. |
|
|
| 3252 |
Interest, administration or service charges, and other penalty charges |
| Amounts charged by suppliers in the form of interest, administration or service charges due to a delay in making a payment to the supplier. It includes all payments paid in accordance with the policy on Payments on Due Date (PODD). |
|
|
| 3253 |
Interest and service charges paid to financial institutions |
| Amounts paid to banks and other financial institutions in the form of interest and service charges. The use of this object is restricted to the Receiver General and should not be used by other departments to record interest or service charges on overdue accounts.
Note:
Service charges on overdue suppliers' accounts should be included in object 3252. |
|
|
|
| Department Specific |
| |
097 |
Receiver General |
|
| 3256 |
Canadian Security Intelligence Service |
| All expenditures related to the Canadian Security Intelligence Service. |
|
|
|
| Department Specific |
| |
095 |
Canadian Security Intelligence Service |
|
| 3257 |
Ex gratia payments |
| Ex gratia payment means a payment made in the public interest for loss or expenditure incurred for which there is no legal liability on the part of the Crown. |
|
|
| 3259 |
Miscellaneous expenditures not elsewhere classified |
| All expenditures not elsewhere classified in any object in standard objects 01 to 12. It includes landing fees, prisoner costs, inmate pay, etc. The expenditures included in this object will be specified in the departmental line object for amounts over $250,000.
Note:
Effort should be made to classify all expenditures under their proper object. Object 3259 should be used as a last resort only. |
|
|
| 326 |
ADJUSTMENT OF RESERVES |
| 3261 |
Adjustment of provision for valuation of financial claims |
| Provision for valuation of assets such as loans, investments and advances. This code is to be used by the Treasury Board Secretariat only.
Note:
The other side of this adjustment will be made to object 7021. |
|
|
|
| Department Specific |
| |
056 |
Treasury Board Secretariat |
|
| 3262 |
Adjustment of reserves for loan guarantees |
| Provision for borrowings of agent Crown corporations that the government expects it may be required to repay in accordance with the terms of a loan guarantee given to the lenders to the Crown corporation. This code is to be used by the Treasury Board Secretariat only.
Note:
The other side of this adjustment will be made to class object 7021. |
|
|
|
| Department Specific |
| |
056 |
Treasury Board Secretariat |
|
| 3263 |
Allowance for increase in value of certain financial obligations |
| Provisions for the increase or decrease in the value of certain allowances related to financial obligations, such as employee vacation and termination benefits, and the payments under certain statutory authorities. This code is to be used by the Treasury Board Secretariat only.
Note:
The other side of this adjustment will be made to class object 7021. |
|
|
|
| Department Specific |
| |
056 |
Treasury Board Secretariat |
|
| 3264 |
Allowance for loans, investments, and advances to developing countries, issued after April 1, 1986 |
| Provision for the increase or decrease in the value of the allowance for loans, investments and advances to developing countries, issued after April 1, 1986. This code is to be used by Canadian International Development Agency only.
Note:
The other side of this adjustment will be made to class object 7021. |
|
|
|
| Department Specific |
| |
003 |
Canadian International Development Agency |
|
| 3265 |
Allowance for subscriptions to international organizations |
| Provision for the increase or decrease in the value of the allowance for subscriptions to International Organizations. This code is to be used by Canadian International Development Agency. |
|
|
|
| Department Specific |
| |
003 |
Canadian International Development Agency |
|
| 3266 |
Allowance for subscriptions to international organizations |
| Provision for the increase or decrease in the value of the allowance for subscriptions to International Organizations. This code is to be used by Department of Finance Canada. |
|
|
|
| Department Specific |
| |
006 |
Finance |
|
| 3269 |
Other adjustments |
| Any other adjustment to an allowance or reserve that is not specifically included in objects 3261 to 3266. |
|
|
| 3A |
EXPENDITURES FROM INTERNAL SOURCES OR FOR ACCOUNTING PURPOSES |
| 34 |
OTHER EXPENDITURES FROM INTERNAL SOURCE OR FOR ACCOUNTING PURPOSES (STANDARD OBJECT 12) |
| Notes:
1.The document explaining the creation of the objects under Standard Object 15 are included in Section 8.4. Most of these objects represent a re–numbering of previous objects to identify internal transactions.
2.Each objects relate to a gross standard object within 10 to 12 for other expenditures from internal sources. The gross standard objects are shown in brackets opposite each reporting object below. The imposition is done in the central accounting system.
3.All payments made to other departments or to other programs within the department, including payments made to revolving funds, are to be charged to standard object 15. This includes instances where departments reallocate costs internally. |
| 342 |
AMOUNTS PAID BETWEEN OR WITHIN DEPARTMENTS FOR ADMINISTRATIVE OVERHEAD, OR OTHER CHARGES |
| 3421 |
General administrative services charged by other departments or by other programs within a departmen |
| Any general administrative services acquired by a department from another department or by a program within a department from another program. |
|
|
| 3422 |
Suspense account (debit) – Other Government Departments |
| An amount advanced temporarily to another government department so that it can purchase goods or services on behalf of the first department. This object will always have a debit balance.
Note:
1. See object 3718 for the credit side of the entry. |
|
|
| 3424 |
Suspense activity allocation |
| The allocation of a transaction to a valid activity account which was set up as part of the program–activity classification. Such amounts are initially included in a suspense activity account until its ultimate disposition is determined.
Notes:
1. This code is to be used only by departments that have a suspense activity account in the Master List of Programs and activities (See Section 6.2).
2. See object 3714 for the other side of the transaction. |
|
|
| 3425 |
Reallocation of expenditures/costs within a department |
| The reallocation of expenditures or costs within a department for cost accounting purposes.
Notes:
1. Many transactions involve the reallocation of costs within a department. Such costs include total expenditures charged initially to various economic objects in one or more standard objects. Since these costs are subsequently charged a second time, standard objects 15 and 16 must be used to avoid double counting.
2. To record these transactions, departments should use the appropriate economic objects in standard object 15, and source objects in standard object 16. Where departments cannot identify the specific economic or source objects to use for these transactions, economic object 3425 (in standard object 15) and source object 3717 (in standard object 16) should be used. |
|
|
| 3426 |
Allocation of interest on advance payment of grants and contributions (debit) |
| Interest paid to the Department of Finance on advance payment of grants and contributions when a payment is made in advance of the times specified in the policy on grants and contributions. This code will have a debit balance.
Note:
This policy is included in page 9.4.7 of the Guide on Financial Administration. |
|
|
| 3427 |
Reallocation of costs under shared cost programs |
| The reallocation of costs within or between departments under shared cost programs. |
|
|
| 3428 |
Grants in lieu of taxes paid to PWGSC |
| Expenditures paid by departments to PWGSC for grants in lieu of taxes. These amounts are paid as operating expenditures by other departments to PWGSC, who then pays them to the appropriate municipalities under a statutory authority and other taxation authorities.
Note:
PWGSC includes the recoveries of these amounts in object 3618. The payments to municipalities by PWGSC are included as transfer payments in object 2281. |
|
|
| 3429 |
Other |
| Other amounts paid between or within department which are not specifically included in objects 3421 to 3428. |
|
|
| 343 |
AMOUNTS CHARGED TO REVOLVING FUNDS BY DEPARTMENTS OR AGENCIES |
| Note:
This reporting object does not need to be used for all revolving funds. It is to be used by departments that are re–allocating overhead or administrative charges or other amounts internally to their own revolving funds. It is not supposed to over–ride the specific economic objects that identify operating expenditures in standard object 15. |
| 3431 |
Overhead or other amounts charged directly to revolving funds by departments or agencies |
| Any amount charged to a revolving fund by a department or a program for such expenses as overhead, terminal control costs, etc. |
|
| Note(s) |
| |
1 |
This object should only have an "I" indicator in the line of coding. |
|
| 3432 |
Interest charged to revolving funds by Department of Finance |
| All interest paid by revolving funds to the Department of Finance on the account that represents the revolving funds Accumulated Net Charge against the Fund's Authority.
Note:
See chapter 11 of the Guide on Financial Administration for more explanation of these charges. |
|
| Note(s) |
| |
1 |
This object should only have an "I" indicator in the line of coding. |
|
| 3433 |
Reallocation of expenditures/costs within revolving funds |
| An object used by revolving funds to record the allocation or reallocation of their expenditures or costs for cost accounting or other reasons. |
|
| Note(s) |
| |
1 |
This object should only have an "I" indicator in the line of coding. |
|
| 3439 |
Other |
| Amounts charged to or within revolving funds which are not specifically included in objects 3431 to 3433. |
|
| Note(s) |
| |
1 |
This object should only have an "I" indicator in the line of coding. |
|
| 344 |
CUSTOMS AND EXCISE DUTIES, AND FEDERAL SALES TAX |
| 3441 |
Customs import duties |
| The payment of custom import duties to Canada Customs and Revenue Agency, by departments and agencies. |
|
|
| 3442 |
Excise duties and federal sales tax |
| The payment of excise duties and federal sales tax to Canada Customs and Revenue Agency, by departments and agencies. |
|
|
| 345 |
EXPENSES CHARGED TO OR FROM ASSET ACCOUNTS FOR AMORTIZATION OR OTHER PURPOSES |
| 3451 |
Amortization expenses for capital assets |
| Expense charged to operations each year based on the amortization of its capital assets by a department. |
|
|
| 3452 |
Usage of inventory |
| Expense charged to operations each year based on the inventories usage by a department, either in its operation or for resale. |
|
|
| 3453 |
Recognition of unamortized expenses related to assets |
|
|
| 3459 |
Amortization of other assets accounts |
| All other expense charged to operations each year based on the amortization in usage of recorded assets by a department. |
|
|
| 346 |
EXPENSES CHARGED TO OR FROM LIABILITY ACCOUNTS |
| 3461 |
Allowance for vacation pay and similar employee benefit |
| Estimate of vacation pay and other accrued employee benefits. |
|
|
| 3462 |
Allowance for bad debts |
| Estimated portion of accounts receivable that will not be collected by a department. |
|
|
| 3469 |
Charges to other liability account |
| Miscellaneous charges to expenses as a result of month end or year end accruals. |
|
|
| 347 |
TRANSFER OF INCREMENTAL CHARGES BETWEEN APPROPRIATIONS |
| Note:
Cost transfers between budgetary appropriations are restricted to incremental costs. The policy is described in the Guide on Financial Administration, pages 10.4.3 to 10.4.5 inclusive. |
| 3471 |
Incremental charges from other appropriations |
| Charges for all incremental expenditures from other budgetary appropriations either within the department or between departments. These types of charges can be the types of expenditures included in Standard Objects 01 to 12, if they were charges from outside parties. |
|
| Note(s) |
| |
1 |
This object should only have an "I" indicator in the line of coding. |
|
| 3472 |
Incremental recoveries from other appropriations (credit) |
| Recovery of all incremental expenditures from other budgetary appropriations within a department or from other departments. This amount will have a credit balance. |
|
| Note(s) |
| |
1 |
This object should only have an "I" indicator in the line of coding. |
|
| 37 |
REALLOCATION OF EXPENDITURES/ RECOGNITION OF REVENUE – FROM INTERNAL SOURCES (STANDARD OBJECT 12) |
| Notes:
1.The objects in sub–category 37 should be used for internal transactions where a department is reallocating expenditures and has no net voting authority. For gross reporting purposes, these objects are included as credits in Standard Object 12.
2.The objects in sub–category 36 should be used for internal transactions when a department has explicit parliamentary authority to net vote. |
| 371 |
RECOVERIES OF EXPENDITURES BETWEEN PROGRAMS OR DEPARTMENTS |
| 3711 |
Overhead or other amounts recovered by departments and agencies from revolving funds |
| Overhead or other charges recovered by departments and agencies from Revolving Funds. |
|
| Note(s) |
| |
1 |
This object should only have an "I" indicator in the line of coding. |
|
| 3712 |
Amounts recovered for general administrative services by other departments or by other programs with |
| Amounts recovered for general administrative services by other departments or by other programs within a department. |
|
| Note(s) |
| |
1 |
This object should only have an "I" indicator in the line of coding. |
|
| 3714 |
Suspense activity allocation |
| An account in the object classification which records a credit entry when an amount in the suspense activity account (Program–Activity classification) is allocated to the correct activity.
Notes:
1. This code is to be used only by departments that have a suspense activity account in the Master List of Programs and Activities (Section 6.2).
2. See object 3424 for the other side of the transaction. |
|
|
| 3715 |
Recoveries of costs under shared cost programs |
| The reallocation of costs within or between departments under shared cost programs. |
|
|
| 3716 |
Recoveries from reallocation of expenditures/costs within revolving funds |
| Recoveries from the reallocation of expenditures or costs within revolving funds.
Note:
Refer to object 3433 for further explanations on these transactions. |
|
|
| 3717 |
Recoveries of expenditures/costs within a department |
| Amounts credited in the reallocation of expenditures or costs within a department.
Note:
Refer to object 3425 for further explanations on these transactions. |
|
|
| 3718 |
Suspense account (credit balance) – other government departments |
| An amount received from another government department on a temporary basis for purchasing goods or services for that department. This object will always have a credit balance.
References: Treasury Board Secretariat Accounting Manual chapter 9.9. Funds Administered by Departments on Behalf of Other Government Departments and Receiver General Manual Chapter 14. Year–End Timetable and Procedures. |
|
|
| 3719 |
Other |
|
|
| 372 |
RECOVERIES OF EXPENDITURES FROM SPECIFIED PURPOSE AND OTHER ACCOUNTS |
| 3721 |
Recovery of expenses through recognizing revenues from restricted Specified purpose accounts |
|
| Note(s) |
| |
1 |
This object should only have an "I" indicator in the line of coding. |
|
| 3729 |
Recovery of expenses from other accounts |
|
| Note(s) |
| |
1 |
This object should only have an "I" indicator in the line of coding. |
|
