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TPSGC > Receiver General for Canada > COA >  7 > 7.2.1 Descriptions for objects (expenditure) – Summary

7.2.1 Descriptions for objects (expenditure) – Summary

A OBJECTS OF EXPENDITURE  
0 SERVICES  
01 PERSONNEL i
010 SALARIES AND WAGES  
0101 Civilian Regular Time – Continuing Employment i
0102 Civilian Regular Time – Part–time, Seasonal and Casual i
0103 Civilian Premium Pay for Work During Non–standard Hours or Other Reasons i
0104 Civilian Holiday Pay in Lieu of Leave i
0105 Civilian Overtime (for Additional Hours) i
0106 Civilian Bilingual Bonus i
0107 Civilian Severance Pay and Termination Benefits i
0110 Civilian Retroactive – Previous Fiscal Year(s) i
0111 Civilian Retroactive – Current Fiscal Year i
0112 Civilian Pay Equity i
0113 Other Salaries and Wages i
0114 Royal Canadian Mounted Police (RCMP) Members Overtime i
0115 Military and Royal Canadian Mounted Police (RCMP) Members Regular Time i
0117 Military and Royal Canadian Mounted Police (RCMP) Members Retroactive – Current Fiscal Year i
0118 Military and Royal Canadian Mounted Police (RCMP) Members – Holiday Pay in Lieu of Leave i
0119 Military and Royal Canadian Mounted Police (RCMP) Members – Severance Pay and Termination Benefits i
012 ALLOWANCES AND OTHER BENEFITS  
0120 Civilian Allowances to Compensate Employees for Certain Expenses i
0121 Civilian Compensation for Additional or Specific Duties Performed i
0122 Civilian Pay Equity Allowances i
0123 Civilian Pay Equity Interest i
0124 Civilian Foreign Service Allowance i
0125 Civilian Isolated Post Allowance i
0126 Other Civilian Allowances and Benefits i
0127 Military and Royal Canadian Mounted Police (RCMP) Members Allowances and Benefits i
016 EMPLOYER CONTRIBUTIONS  
0160 Employer Contribution to Public Service Superannuation Account (PSSA) – Current  
0161 Employer Contribution to Public Service Superannuation Account(PSSA), Actuarial Deficiency i
0162 Employer Contribution to Public Service Death Benefit Account  
0164 Employer Contribution to the Canadian Forces Superannuation Account – Current i
0165 Employer Contribution to the Canadian Forces Superannuation Account – Actuarial Deficiency i
0166 Employer Contribution to Canadian Forces Supplementary Death Benefit under Part II i
0167 Employer Contribution to Retirement Compensation Arrangements Account  
0168 Employer Contribution to the Royal Canadian Mounted Police (RCMP) Superannuation Account – Actuarial Deficiency i
0169 Employer Contribution to Employment Insurance  
0170 Employer Contribution to Royal Canadian Mounted Police (RCMP) Superannuation Account i
0171 Employer Contribution to Members of Parliament Retirement Allowance Account i
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 i
0188 Return of Pension Contributions Charged to Expenses  
02 TRANSPORTATION AND TELECOMMUNICATIONS i
020 TRAVEL AND RELOCATION  
0201 Travel – Public Servants i
0202 Travel – Non–public Servants i
0207 Employee Relocation in Canada i
0208 Employee Relocation Outside Canada and/or Return i
021 POSTAGE, FREIGHT, EXPRESS, AND CARTAGE  
0210 Transportation of Things not Elsewhere Specified i
0212 Postage and Parcel Post i
0213 Courier Services i
022 TELECOMMUNICATION SERVICES i
0220 Telephone and Other Voice Services (Excluding Enhanced Telecommunications Services) i
0221 Basic Data Communications Services (Excluding Enhanced Telecommunications Services) i
0222 Enhanced Telecommunications Services i
0223 Digital Channel Communications Services for the Combined Transmission of Digitized Voice and Non–voice Traffic i
0226 Data Communications Services (Including All Non–voice Telecommunications Services) i
0227 Other Communications Services i
03 INFORMATION  
030 ADVERTISING SERVICES  
0301 Advertising Services i
031 PUBLISHING SERVICES  
0311 Publishing Services i
032 PRINTING SERVICES  
0321 Printing Services i
033 EXPOSITION AND RELATED SERVICES  
0331 Exposition Services i
0332 Audio–visual Services i
034 COMMUNICATIONS RESEARCH SERVICES  
0341 Communications Research Services i
035 COMMUNICATIONS PROFESSIONAL SERVICES  
0351 Communications Professional Services not Elsewhere Specified i
0352 Public Relations Services i
04 PROFESSIONAL AND SPECIAL SERVICES i
040 ACCOUNTING SERVICES  
0401 Accounting and Audit Services i
041 LEGAL SERVICES  
0410 Legal Services i
042 ENGINEERING AND ARCHITECTURAL SERVICES (INCLUDING RESEARCH)  
0420 Engineering Services not Elsewhere Specified i
0421 Architectural Services i
0422 Engineering Consultants – Construction i
0423 Engineering Consultants – Other i
043 SCIENTIFIC SERVICES  
0430 Scientific Services i
0431 Scientific Consultants i
044 TRAINING AND EDUCATIONAL SERVICES  
0440 Education – Elementary, Secondary, College, University and Special i
0444 Teachers and Instructors on Contract i
0445 Tuition Fees for Courses Where Employees Take Training on Their Own Time i
0446 Training Consultants i
0447 Tuition Fees and Costs of Attending Courses Including Seminars not Elsewhere Specified i
0448 Purchase of Training Packages and Courses i
045 HEALTH AND WELFARE SERVICES  
0450 Hospital Services i
0451 Other Health Services not
Elsewhere Specified		 i
0452 Welfare Services i
0453 Physicians and Surgeons i
0454 Paramedical Personnel i
0455 Dental Services i
046 PROTECTION SERVICES  
0460 Protection Services i
047 INFORMATICS SERVICES  
0471 Telecommunications Consultants i
0472 Information Technology Consultants i
049 OTHER PROFESSIONAL SERVICES  
0491 Management Consulting i
0492 Research Contracts i
0493 Interpretation Services i
0494 Translation Services i
0495 Services Related to the Assessment of Potentially Contaminated Sites i
0496 Services Related to the Remediation of Contaminated Sites i
0497 Services Related to the Care and Maintenance of Contaminated Sites i
0499 Other Professional Services not Elsewhere Specified i
05 RENTALS i
050 RENTAL OF LAND  
0501 Rental of Land i
051 RENTAL OF LAND AND BUILDINGS  
0510 Rental of Residential Buildings i
0511 Rental of Office Buildings i
0512 Rental of Industrial and Commercial Buildings i
0513 Rental of Institutional Buildings i
0514 Rental of Other Buildings i
052 RENTAL OF INFORMATICS EQUIPMENT  
0520 Rental of Voice Communications Equipment i
0521 Rental of Data (Message/Text and Computer) Communications Equipment i
0522 Rental of Image/Video Communications Equipment i
0523 Rental of Digital Communications Equipment for Integrated Voice, Data (Message/Text, Computer) and/or Video/Image Communications i
0524 Rental of Computer Software i
0525 Rental of Computer Equipment i
053 RENTAL OF MACHINERY, OFFICE FURNITURE & FIXTURES, & OTHER EQUIPMENT  
0533 Rental of Machinery, Office Furniture and Fixtures and Other Equipment i
054 RENTAL OF MOTOR AND OTHER VEHICLES  
0540 Rental of Motor and Other Vehicles i
055 CAPITAL LEASE – PURCHASES  
0555 Capital Lease – Purchase of All Types of Assets i
056 RENTAL OF AIRCRAFT AND SHIPS  
0561 Rental of Aircraft i
0566 Rental of Ships i
057 RENTAL – OTHER  
0570 Rental – Other i
06 PURCHASED REPAIR AND MAINTENANCE  
060 REPAIR OF ENGINEERING WORKS i
0601 Marine Installations i
0607 Highways, Roads and Streets i
0608 Runways, Landing Fields and Tarmac i
0611 Waterworks and Sewage Systems i
0619 Electric Power Installations i
0628 Other Engineering Works i
063 REPAIR OF BUILDINGS i
0630 Office Buildings i
0634 Commercial Buildings i
0635 Industrial Buildings i
0639 Institutional Buildings i
0640 Buildings and/or Installations for Telecommunications, Computers and/or Electronic/Automated Office Systems i
0645 Other Buildings i
0646 Residential Buildings i
065 REPAIR OF MACHINERY AND EQUIPMENT i
0655 Processing Machinery i
0656 Heating, Air–conditioning and Refrigeration Equipment i
0658 Electric Lighting, Distribution and Control Equipment i
0660 Measuring, Controlling, Laboratory, Medical and Optical Instruments, Apparatus and Accessories i
0665 Other Equipment i
0669 Telecommunications Equipment i
0670 Computer Equipment – Hardware and Software i
0671 Other Office Equipment i
0675 Ships and Boats i
0676 Aircraft i
0681 Road Motor Vehicles – Military i
0682 Road Motor Vehicles – Non–military i
0683 Miscellaneous Vehicles i
07 UTILITIES (STANDARD OBJECT 07)  
070 UTILITY SERVICES i
0701 Electricity i
0702 Natural Gas i
0703 Sewer and Water i
0705 Waste Disposal i
0709 Other Utility Services i
08 OTHER SERVICES (STANDARD OBJECT 04) i
081 NON–PROFESSIONAL CONTRACTED SERVICES  
0811 Contracted Building Cleaning i
0812 Computer Services i
0813 Temporary Help Services i
0815 Collection Agency Fees and Charges i
0816 Service Provider Fees Related to Loan Administration  
0819 Non–professional Personal Service Contracts not Elsewhere Specified i
082 SPECIAL FEES AND SERVICES  
0821 Membership Fees i
0822 Hospitality i
0823 Conference Fees i
085 OTHER BUSINESS SERVICES  
0851 Banking Services i
0852 Real Estate Services i
0853 Provincial Administration of Public Service and Merchant Seamen Compensation Legislation i
0854 Motor Vehicle Licences i
0855 Acquisition and Contract Charges i
0856 Provincial/Territorial Administrative Costs i
0859 Other Business Services not Elsewhere Specified i
089 OTHER SERVICES  
0891 Personal Services i
0892 Recreational Services i
1 GOODS, LAND, BUILDINGS AND WORKS  
11 MATERIALS AND SUPPLIES (STANDARD OBJECT 07)  
111 FOOD, FEED, BEVERAGES AND TOBACCO  
1111 Live Animals, Including Their Fodder i
1112 Meat, Fish and Their Preparations i
1113 Dairy Products and Other Animal Products i
1114 Vegetables and Fruits, Edible Products, Fats and Preparations i
1115 Miscellaneous Food, Food Materials and Food Preparations, Including Beverages and Tobacco i
112 MINERAL PRODUCTS  
1121 Salt, Sulphur, Ores, Earth and Stone i
1122 Gasoline i
1123 Aviation Fuel i
1124 Diesel Fuel i
1125 Light Fuel Oil i
1126 Heavy Fuel Oil i
1127 Lubricating Fuel and Greases i
1128 Other Mineral Fuels, Oils and Products i
113 CHEMICAL PRODUCTS  
1130 Inorganic and Organic Chemicals, Including Plastics, Rubber and Products, and Excluding Tires and Tubes i
1132 Pharmaceutical and Other Medicinal Products i
1133 Explosives, Pyrotechnic Products, etc. i
1134 Photographic or Cinematography Goods i
1139 Miscellaneous Chemical Products i
114 WOOD, PAPER AND WOOD PRODUCTS  
1141 Wood and Articles of Wood i
1142 Paper and Paperboard i
1143 Printed Matter, Including Books, Newspapers, Pictures, Manuscripts and Forms i
115 PERSONAL GOODS  
1151 Uniforms i
1152 Other Clothing i
1153 Footwear i
1159 Miscellaneous Textiles, Headgear, Umbrellas, etc. i
116 METALS AND METAL PRODUCTS  
1160 Ferrous Metals i
1161 Non–ferrous Metals i
1163 Cutlery i
117 MISCELLANEOUS GOODS AND PRODUCTS  
1171 Medical Supplies, etc. i
1172 Office and Stationers Supplies i
1173 House Furnishing, excluding Furniture i
1179 Miscellaneous Manufactured Articles i
12 ACQUISITION OF MACHINERY & EQUIPMENT, INCLUDING PARTS AND CONSUMABLE TOOLS (STANDARD OBJECT 09) i
121 ACQUISITION OF MACHINERY AND MACHINERY PARTS  
1211 Special Industry Machinery i
1212 Tools and Implements i
1219 Other Machinery and Parts i
122 ACQUISITION OF INFORMATICS EQUIPMENT AND PARTS i
1221 Voice Communications Equipment i
1222 Data (Message/Text and Computer) Communications Equipment i
1223 Image/Video Equipment i
1224 Digital Communications Equipment for Integrated Voice, Data (Message/Text and Computer) or Image/Video Communications i
1225 Telecommunication Equipment Parts i
1226 Computer Equipment – Large/Medium – Mainframe, Mini i
1227 Computer Equipment – Small – Desktop/Personal/Portable/Keyboard i
1228 Computer Software i
1229 Computer Equipment Parts i
123 ACQUISITION OF OFFICE EQUIPMENT AND FURNITURE INCLUDING PARTS  
1231 Office Furniture and Furnishings, Including Parts i
1239 Other Office Equipment and Parts i
124 ACQUISITION OF EQUIPMENT AND FURNITURE INCLUDING PARTS  
1241 Plumbing Equipment and Fittings, Including Parts i
1242 Electric Lighting, Distribution and Control Equipment and Parts i
1243 Measuring, Controlling, Laboratory, Medical and Optical Equipment and Parts i
1244 Radar Equipment and Parts i
1245 Safety and Sanitation Equipment and Parts i
1246 Other Furniture and Fixtures Including Parts i
1249 Other Equipment and Parts i
125 ACQUISITION OF AIRCRAFT AND SHIPS, INCLUDING PARTS  
1250 Aircraft i
1251 Aircraft Parts i
1252 Mobile Service System i
1253 Satellite and Spacecraft Acquisition and Parts i
1256 Ships and Boats i
1257 Ships and Boats Parts i
126 ACQUISITION OF OTHER VEHICLES AND PARTS  
1261 Road Motor Vehicles i
1263 Road Motor Vehicles Parts i
1264 Other Vehicles i
1267 Miscellaneous Vehicles Parts, Including Tires and Tubes i
127 ARMS AND AMMUNITION  
1271 Weapons (Including Parts) i
1273 Munitions and Ammunition i
13 ACQUISITION OF LAND, BUILDINGS AND WORKS (STANDARD OBJECT 08) i
130 ACQUISITION OF LAND  
1301 Acquisition of Land i
131 ACQUISITION OF ENGINEERING WORKS  
1310 Marine Installations i
1316 Roads, Highways and Airport Runways i
1335 Bridges, Trestles, Culverts, Overpasses and Viaducts i
1339 Other Engineering Works i
134 ACQUISITION OF NON–RESIDENTIAL BUILDINGS  
1340 Office Buildings i
1343 Commercial Buildings i
1350 Industrial Buildings i
1356 Schools and Other Educational Buildings i
1357 Hospitals, Sanatoria, Clinics and First–aid Stations i
1358 Other Institutional Buildings i
1360 Buildings or Installations for Telecommunications, Computer and/or Office Systems i
1362 Passenger Terminals – Air, Bus, Boat and Other i
1363 Armouries, Barracks, Drill Halls, etc. i
1364 Laboratories i
1369 Other Non–residential Buildings i
137 ACQUISITION OF RESIDENTIAL BUILDINGS  
1370 Residential Buildings i
2 TRANSFER PAYMENTS (STANDARD OBJECT 10) i
20 TRANSFER PAYMENTS TO PERSONS i
200 PAYMENTS TO SENIOR CITIZENS i
2001 Old Age Security Payments i
201 PAYMENTS FOR PENSIONS  
2011 Pensions World Wars I and II i
2012 War Veterans' Allowances i
2013 Pensions to Former Government Employees not Entitled Under Current Superannuation Acts i
2014 Payments to Former Civilians and Uniformed Personnel i
2019 Other Payments for Pensions i
202 TRANSFER PAYMENTS TO PROMOTE EMPLOYMENT  
2021 Payments to Older Workers Under the Labour Adjustments Benefits Act i
2022 Assistance to Persons to Encourage Employment i
2023 Payments Relating to Improvement and Promotion of Employability of Individuals i
2029 Other Transfer Payments to Persons for Promotion of Employment i
203 OTHER TRANSFER PAYMENTS TO PERSONS i
2032 Payments to First Nations and Inuit People i
2035 Assistance to Immigrants and Refugees i
2041 Transfer Payments to Persons for Research and Development (Including Scholarships) i
2042 Income Support Payments Due to the Collapse of the Atlantic Fishery i
2047 Hepatitis C Assistance i
2049 Other Non–recoverable Payments to Persons i
2051 Recoverable Payments to Persons i
2055 Contingency Recoverable Payments to Persons i
2057 Child Tax Benefit i
2060 Goods and Services Tax (GST) Credit to Persons i
21 TRANSFER PAYMENTS TO INDUSTRY i
210 AGRICULTURAL SUBSIDIES i
2102 Transfer Payments to Industry for the Benefit of Producers Under the Farm Income Protection Act. i
2103 Payments Under Agricultural Income Disaster Assistance (AIDA) i
2104 Payments Under the Farm Safety Adjustment Measures (FSAM) i
2105 Cash Flow Enhancement Program for Crop Growers i
2107 Miscellaneous Agricultural Subsidies i
2108 Payments to Producers for Commodities Under the Farm Income Protection Act i
212 OTHER SUBSIDIES TO INDUSTRY  
2120 Other Freight Rate Subsidies to Industry i
2122 Steamship Subsidies i
2125 Assistance to Industry to Encourage Employment i
2126 Subsidy Payments to Industry for Research and Development i
2127 Payments to Industry Under Loan Guarantees i
2130 Payments for the Confederation Bridge i
2132 Payments to First Nations and Inuit Corporations i
2133 Payments to Financial Institutions Under the Canada Students Loan Act and Canada Student Financial Assistance Act i
2139 Other Non–recoverable Subsidies to Industry i
2151 Recoverable Subsidy Payments to Industry i
2155 Contingency – Recoverable Subsidy Payments to Industry i
217 TRANSFER PAYMENTS FOR CAPITAL ASSISTANCE i
2170 Transfer Payments to Industry for Research and Development i
2171 Transfer Payments to the Defence Industry for Capital Assistance i
2174 Payments to Industry Under Industrial and Regional Development i
2178 Energy Conservation Projects i
2179 Other Non–recoverable Transfer Payments to Industry for Capital Assistance i
2181 Recoverable Payments to Industry for Capital Assistance i
2185 Contingency – Recoverable Payments to Industry for Capital Assistance i
22 TRANSFER PAYMENTS TO PROVINCES AND TERRITORIES i
220 TRANSFER PAYMENTS TO PROVINCES AND TERRITORIES FOR HEALTH INSURANCE AND SOCIAL ASSISTANCE (INCLUDING PRIOR YEAR ADJUSTMENTS) i
2201 Canada Health Act – Extended Health Care Services i
2209 Other Transfer Payments to Provinces and Territories for Health Insurance and Social Assistance i
221 TRANSFER PAYMENTS TO PROVINCES AND TERRITORIES FOR EDUCATION  
2211 Post–secondary Education – Prior Year Adjustment Payments i
2212 Payments for Official Languages to Provinces and Territories i
2214 Alternative payments to provinces under the Canada Student Financial Assistance Act i
2215 Payments to Quebec for Cree and Inuit Education i
2216 Payments to Non–native Educational Institutions i
2217 Payments to Non–native School Boards i
2219 Other Transfer Payments to Provinces and Territories for Education i
222 FISCAL TRANSFER PAYMENTS  
2221 Payments to Provinces and Territories Under Taxation Agreements i
2222 Public Utilities Income Tax Transfer i
2223 Statutory Grants to Provinces and Territories (Authorized Under the Constitution Acts) i
2232 Canada Health and Social Transfer Payments i
2233 Alternative Payments to Provinces and Territories for Standing Programs i
2234 Medical Equipment Trust Payments i
2239 Other Fiscal Transfer Payments to Provinces and Territories i
224 OTHER TRANSFER PAYMENTS TO PROVINCES AND TERRITORIES  
2241 Payments to Provinces and Territories for Services to Young Offenders i
2242 Gross Revenue Insurance Program (GRIP) i
2243 Payments for Legal Aid Systems to Provinces and Territories i
2244 Payments for Environmental Projects to Provinces and Territories i
2245 Crop Insurance Payments to Provinces and Territories i
2247 Assistance to Provinces and Territories to Encourage Employment i
2248 Canada – Nova Scotia Offshore Revenue Account and Fiscal Equalization Offshore Petroleum Resource Accord i
2249 Payments to Provinces and Territories for Provincial Highways, Secondary and Access Roads i
2250 Transfer Payments to Territories for Operating Expenditures i
2251 Payments to Quebec for the Joint Administration Costs of Federal and Provincial Sales Taxes i
2252 Childrens' Allowances Paid to Provinces and Territories i
2253 Canada/Quebec Accord on Immigration i
2254 Canada/Newfoundland Development Fund i
2255 Payments to Provinces Under Canada Infrastructure Program i
2257 Development Initiatives Paid to Provinces and Territories Under the General Development and Subsidiary Agreements i
2259 Other Transfer Payments to Provinces and Territories i
23 TRANSFER PAYMENTS TO OR ON BEHALF OF INTERNATIONAL ORGANIZATIONS AND FOREIGN COUNTRIES i
230 TRANSFER PAYMENTS FOR DEVELOPMENT ASSISTANCE TO OTHER COUNTRIES i
2301 Purchase of Goods for Development Assistance i
2302 Purchase of Services for Development Assistance i
2303 Payments for Development Assistance to Canadian Non–government Organizations i
2304 Other Payments for Development Assistance to Foreign Countries i
231 TRANSFER PAYMENTS TO INTERNATIONAL ORGANIZATIONS  
2311 Payments to United Nations and Related Organizations i
2312 Contributions to North Atlantic Treaty Organization (NATO) and NATO – Related Programs i
2314 Payments to the International Development Association i
2315 Payments to International Banks and Financial Institutions i
2319 Payments to Other International Organizations i
232 OTHER TRANSFER PAYMENTS TO OR ON BEHALF OF INTERNATIONAL ORGANIZATIONS AND FOREIGN COUNTRIES  
2321 Transfer Payments to Promote Canadian Export Sales i
2322 International Food Aid Program i
2329 Other Transfer Payments Outside Canada to or on Behalf of International Organizations and Foreign Countries i
24 TRANSFER PAYMENTS TO NON–PROFIT INSTITUTIONS AND ORGANIZATIONS  
241 TRANSFER PAYMENTS TO UNIVERSITIES  
2411 Payments to Universities in Aid of Research i
2412 Assistance to Encourage Employment i
2419 Other Transfer Payments to Universities i
242 TRANSFER PAYMENTS TO FIRST NATIONS AND INUIT ORGANIZATIONS  
2421 Payments to First Nations and Inuit School Boards i
2422 Payments to Other First Nations and Inuit Educational Institutions i
2423 Payments to Other First Nations and Inuit Associations i
243 TRANSFER PAYMENTS TO OTHER NON–PROFIT INSTITUTIONS  
2431 Payments to National Organizations i
2432 Payments to Provincial Non–profit Organizations i
2433 Payments to Local Non–profit Organizations i
2434 Assistance to Non–profit Organizations to Encourage Employment i
2436 Payments for Research and Development to Non–profit Organizations i
2437 Payments for the Environment to Non–profit Organizations i
2449 Other Transfer Payments to Non–profit Institutions i
26 TRANSFER PAYMENTS TO MUNICIPALITIES AND LOCAL ORGANIZATIONS  
261 TRANSFER PAYMENTS TO MUNICIPALITIES  
2611 Grants in Lieu of Property Taxes Paid to Municipalities i
2613 Assistance to Municipalities to Encourage Employment i
2614 Payments to Municipalities Under Canada Infrastructure Program i
2619 Other Transfer Payments to Municipalities i
262 TRANSFER PAYMENTS TO OTHER LOCAL ORGANIZATIONS  
2621 Payments to Non–native Educational Institutions i
2622 Payments to Non–native School Boards i
28 REALLOCATION OF TRANSFER PAYMENTS  
281 REALLOCATION OF TRANSFER PAYMENTS BETWEEN PROGRAMS OR DEPARTMENTS  
2811 Grants in Lieu of Taxes Recovered from Other Departments i
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 i
3001 Atomic Energy of Canada Ltd. i
3002 Canada Lands Company Limited i
3003 Canada Mortgage and Housing Corporation i
3005 Canadian Commercial Corporation i
3006 Cape Breton Development Corporation i
3007 Defence Construction (1951) Limited i
3008 Business Development Bank of Canada i
3009 National Capital Commission i
3010 Export Development Canada i
3011 Standards Council of Canada i
3012 VIA Rail Canada Inc. i
3014 Jacques Cartier and Champlain Bridges Inc. i
3016 Queens Quay West Land Corporation i
3017 Marine Atlantic Inc. i
3018 Canadian Dairy Commission i
3020 Farm Credit Canada i
3024 Canadian Museum of Civilization i
3025 Canadian Museum of Nature i
3026 National Museum of Science and Technology i
3027 National Gallery of Canada i
3028 Atlantic, Great Lakes, Laurentian and Pacific Pilotage Authorities i
3029 Other i
3030 Canadian Tourism Commission Corporation i
3031 Enterprise Cape Breton i
304 TRANSFERS TO SCHEDULE III, PART II CORPORATIONS AND THEIR WHOLLY OWNED SUBSIDIARIES i
3041 Canada Post Corporation  
3045 Petro–Canada i
3046 Port Corporations of Halifax, Montreal, Quebec, Prince Rupert, St. John, St. John's and Vancouver i
3047 Royal Canadian Mint i
3059 Other i
306 TRANSFERS TO OTHER CROWN CORPORATIONS  
3061 Canada Council i
3062 Canadian Broadcasting Corporation i
3063 International Development Research Centre i
3064 National Arts Centre Corporation i
3065 Telefilm Canada i
3079 Other i
308 TRANSFERS TO JOINT AND MIXED ENTERPRISES AND THEIR SUBSIDIARIES i
3089 Other i
31 PUBLIC DEBT CHARGES (STANDARD OBJECT 11) i
310 INTEREST ON UNMATURED DEBT OF CANADA  
3101 Marketable Bonds Payable in Canadian Currency i
3102 Canada Savings Bonds (CSB) i
3103 Special Nonmarketable Securities i
3104 Treasury Bills i
3105 Marketable Bonds Payable in Foreign Currencies i
3106 Notes and Loans Payable in Foreign Currencies i
3107 Canada Bills Payable in Foreign Currency i
3109 Other i
311 INTEREST ON SPECIFIED PURPOSE ACCOUNTS AND OTHER LIABILITIES  
3111 Interest on Superannuation and Other Pension Accounts i
3112 Interest on the Employment Insurance Account i
3113 Interest on the Canada Pension Plan Account i
3114 Interest on Other Liabilities i
312 INTEREST ON OTHER ACCOUNTS  
3121 Interest on Special Drawing Rights and Other Foreign Exchange Accounts i
313 BOND DISCOUNTS AND PREMIUMS  
3131 Amortized Bond Discounts and Premiums i
314 COST OF ISSUING AND SERVICING THE PUBLIC DEBT  
3141 Cost of Issuing New Loans i
3142 Commission and Remuneration on Bonds i
3143 Cost of Servicing Canadian and Foreign Debt i
32 OTHER SUBSIDIES AND PAYMENTS (STANDARD OBJECT 12) i
321 DEFICITS AND WRITE–OFFS TO LOSSES  
3211 Losses of Money $500 or Less i
3212 Losses of Money Over $500 i
3214 Deficits and Write–offs not Elsewhere Specified i
3215 Deletion and Write–offs of Loans, Investments and Advances i
3216 Loss on Foreign Currency Transactions i
3217 Forgiveness of Loans, Investments, and Advances i
323 TRANSFERS TO NON–BUDGETARY FUNDS AND ACCOUNTS  
3239 Transfers to Non–budgetary Funds and Accounts i
324 DISCOUNTS EARNED  
3241 Discounts Earned for Early Payments to Suppliers (Credit) i
3249 Court Awards to Industry i
325 MISCELLANEOUS EXPENDITURES  
3250 Court Awards to Persons i
3251 Damage and Other Claims Against the Crown i
3252 Interest, Administration or Service Charges, and Other Penalty Charges i
3253 Interest and Service Charges Paid to Financial Institutions i
3256 Canadian Security Intelligence Service i
3257 Ex Gratia Payments i
3259 Miscellaneous Expenditures not Elsewhere Classified i
326 ADJUSTMENT OF RESERVES  
3261 Adjustment of Provision for Valuation of Financial Claims i
3262 Adjustment of Reserves for Loan Guarantees i
3263 Allowance for Increase in Value of Certain Financial Obligations i
3264 Allowance for Loans, Investments, and Advances to Developing Countries, Issued After April 1, 1986 i
3265 Allowance for Subscriptions to International Organizations i
3266 Allowance for Subscriptions to International Organizations i
3269 Other Adjustments i
3A EXPENDITURES FROM INTERNAL SOURCES OR FOR ACCOUNTING PURPOSES  
34 OTHER EXPENDITURES FROM INTERNAL SOURCES OR FOR ACCOUNTING PURPOSES (STANDARD OBJECT 12)  
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 department i
3422 Suspense Account (debit) – Other Government Departments i
3424 Suspense Activity Allocation i
3425 Reallocation of Expenditures/Costs Within a Department i
3426 Allocation of Interest on Advance Payment of Grants and Contributions i
3427 Reallocation of Costs Under Shared Cost Programs i
3428 Grants in Lieu of Taxes Paid to Public Works and Government Services Canada (PWGSC) i
3429 Other i
343 AMOUNTS CHARGED TO REVOLVING FUNDS BY DEPARTMENTS OR AGENCIES i
3431 Overhead or Other Amounts Charged Directly to Revolving Funds by Departments or Agencies 1 i
3432 Interest Charged to Revolving Funds by Department of Finance 1 i
3433 Reallocation of Expenditures/Costs Within Revolving Funds 1 i
3439 Other 1 i
344 CUSTOMS AND EXCISE DUTIES, AND FEDERAL SALES TAX  
3441 Customs Import Duties i
3442 Excise Duties and Federal Sales Tax i
345 EXPENSES CHARGED TO OR FROM ASSET ACCOUNTS FOR AMORTIZATION OR OTHER PURPOSES  
3451 Amortization Expenses for Capital Assets i
3452 Usage of Inventory i
3453 Recognition of Unamortized Expenses Related to Assets  
3459 Amortization of Other Assets Accounts i
346 EXPENSES CHARGED TO OR FROM LIABILITY ACCOUNTS  
3461 Allowance for Vacation Pay and Similar Employee Benefits i
3462 Allowance for Bad Debts i
3469 Charges to Other Liability Accounts i
347 TRANSFER OF INCREMENTAL CHARGES BETWEEN APPROPRIATIONS i
3471 Incremental Charges From Other Appropriations 1 i
3472 Incremental Recoveries From Other Appropriations (credit) 1 i
37 REALLOCATION OF EXPENDITURES/ RECOGNITION OF REVENUE – FROM INTERNAL SOURCES (STANDARD OBJECT 12) i
371 RECOVERIES OF EXPENDITURES BETWEEN PROGRAMS OR DEPARTMENTS  
3711 Overhead or Other Amounts Recovered by Departments and Agencies From Revolving Funds 1 i
3712 Amounts recovered for general administrative services by other departments or by other programs within a department 1 i
3714 Suspense activity allocation i
3715 Recoveries of costs under shared cost programs i
3716 Recoveries from Reallocation of Expenditures/Costs Within Revolving Funds i
3717 Recoveries of Expenditures/Costs Within a Department i
3718 Suspense Account (credit balance) – Other Government Departments i
3719 Other  
372 RECOVERIES OF EXPENDITURES FROM SPECIFIED PURPOSE AND OTHER ACCOUNTS  
3721 Recovery of Expenses Through Recognizing Revenues From Restricted Specified Purpose Accounts 1 i
3729 Recovery of Expenses From Other Accounts 1 i

Note(s):

1This object should only have an "I" indicator in the line of coding.
 
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Maintained by  Accounting, Banking and Compensation
Last Updated: 2005-10-02
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