| B |
OBJECTS FOR REVENUE |
| 4 |
. |
| 4A |
TAX REVENUE |
| 42 |
TAX REVENUE |
 | Note:
To record transactions related to the Goods and Services Tax (GST), sub–category 42 has been established. This represents the start of establishing objects to cover all tax revenues. Two objects, 8171 and 8175 for GST payments, have been added under sub–category 81. |
| 420 |
TAX REVENUES |
| 4200 |
Tax Revenues (Total) |
|
| Department Specific |
| |
122 |
Canada Revenue Agency – (Administered Activities) |
|
| 4B |
OTHER REVENUE |
| 45 |
OTHER REVENUE – COST RECOVERY AND OTHER USER CHARGES |
| All other revenues from return on investments, revenue from rentals and concessions, proceeds from sales of products, revenue from public services, etc.
Notes:
1. Only other revenue from entities outside the Government of Canada should be coded to the source objects in sub–categories 45, 47 and 48.
2. The codes in standard object 14 (other revenue) should only be used by a department which does not have authority to net vote or by an entity which is not a revolving fund. |
| 451 |
RIGHTS AND PRIVILEGES (INCLUDING RELATED ROYALTY REVENUE) |
| 4510 |
Licence Fees |
| Revenue from licence fees such as airport licences, aviation personnel licences, etc. |
| 4513 |
Fees for Passports, Visas and Citizenship Certificates |
| Revenue from fees for passports, visas, and citizenship certificates. |
|
| Department Specific |
| |
050 |
Citizenship and Immigration |
| |
005 |
Foreign Affairs |
|
| 4515 |
Oil Royalties |
| Revenue received from oil royalties. |
|
| Department Specific |
| |
042 |
Indian Affairs and Northern Development |
| |
041 |
Natural Resources |
|
| 4516 |
Natural Resources Royalties |
| Revenue received from royalties on natural resources. |
|
| Department Specific |
| |
042 |
Indian Affairs and Northern Development |
| |
041 |
Natural Resources |
|
| 4517 |
Other Royalties |
| Revenue received from all royalties other than those for oil and natural resources royalties included in objects 4515 and 4516. |
| 4518 |
Fees for the Registration of Trademarks, Patents and Copyrights |
| Revenue from registrations of trademarks, patents and copyrights such as aircraft registration certificates, etc. |
| 4519 |
Other Revenue from Rights and Royalties |
| Other returns received from natural resources that is not included in objects 4510 to 4518, such as that received for fish and game, etc. |
| 452 |
LEASE AND USE OF PUBLIC PROPERTY |
| 4520 |
Oil and Gas Leases |
| Revenue received from oil and gas leases. |
| 4521 |
Land Leases |
| Revenue received from land leases. |
| 4525 |
Rental of Unimproved (Vacant) Land |
| Rental income from land that has no improvements. |
| 4526 |
Rental of Works |
| Rental income from the lease of works. |
| 4527 |
Rental of Machinery and Equipment |
| Rental income from the lease of machinery and equipment. |
| 4528 |
Rental of Concessions in Government–owned Facilities |
| 4529 |
Rental of Parking Space |
| Rental income from the lease of parking space for vehicles. |
| 4530 |
Rental of Residential Buildings |
| Rental income from the lease of residential buildings. |
| 4531 |
Rental of Non–residential Buildings |
| Rental income from all buildings, except residential buildings. This includes office, administrative, commercial, industrial and institutional buildings. It also includes rentals from storage space, hangar bays, etc. |
| 4535 |
Rental of Real Property to Crown Corporations |
| 4539 |
Other Returns from Lease and Use of Public Property |
| Revenues from rentals and concessions for facilities not specified in objects 4520 to 4531 inclusive. |
| 454 |
PROCEEDS FROM SALES OF GOODS AND INFORMATION PRODUCTS |
| 4540 |
Sale of Uniforms, Clothing, etc. |
| 4542 |
Sales of Electricity |
| 4543 |
Sales of Natural Gas |
| 4544 |
Government Publications, Maps and Charts |
| Sales of publications, maps, and charts such as atlas sales, survey data, books, air photos and prints, audio–visuals, duplication of records in electronic or print form. |
| 4545 |
Other Goods Manufactured by Government |
| 4546 |
Sales of Information Products |
| Sales of products in electronic formats, such as computerized lists. |
| 4547 |
Petroleum, Oil and Lubricants |
| 4548 |
Public Meals |
| 4549 |
Sales of Other Goods |
| Sale of products or services not included in objects 4540 to 4548 such as tags and seals, photocopies, sale of unclaimed goods, etc. |
| 455 |
REVENUES FROM SERVICES OF A REGULATORY NATURE |
| 4551 |
Inspection Fees |
| Revenue from inspection fees, such as aircraft type approval, airworthiness certificates, etc. |
| 4554 |
Aviation Regulations |
| 4556 |
Supervision of Race Tracks |
|
| Department Specific |
| |
001 |
Agriculture and Agri–Food |
|
| 4558 |
Fees from Assessments of Financial Institutions |
| 4559 |
Other Services of a Regulatory Nature |
| Any revenue from services of a regulatory nature not included in objects 4551 and 4557. |
| 456 |
REVENUES FROM SERVICES OF A NON–REGULATORY ( OPTIONAL) NATURE |
| 4560 |
Public Utility Services, Including Water, Waste Water and Other Utilities |
| 4561 |
Telecommunication Services |
| 4562 |
Dental Services |
| Revenue from all dental services provided by a dentist or by a dental hygienist. |
| 4563 |
Hospital Services |
| Revenue from hospital services such as acute, chronic, convalescent hospitals. |
| 4564 |
Marine Service and Wharf Revenues |
| 4565 |
Other Health Services |
| Revenue for all health services not specified in objects 4562 and 4563. |
| 4566 |
Engineering and Scientific Fees |
| 4567 |
Airport Services, Landing and Parking Fees |
| 4568 |
Technology Centres Services |
| Revenue from the sale of services by a technology centre. |
| 4569 |
Other Revenues from Services of a Non–regulatory Nature |
| Revenue from services of an optional nature not included in objects 4562 to 4568 such as services under the Access to Information Act; and fees for the right to use a Crown–owned patent or copyright e.g. a software program developed by a department; and airport services, landing and parking fees. |
| 457 |
REVENUES FROM SERVICES OF A NON–REGULATORY NATURE PROVIDED TO OTHER GOVERNMENTS AND CROWN CORPORATIONS |
| 4570 |
Revenue for the Provision of Non– regulatory Services to the United Nations |
| Revenue from sales of services to the United Nations or its subsidiary organizations. |
|
| Department Specific |
| |
018 |
National Defence |
|
| 4571 |
Receipts from Crown corporations for Other Than Real Property |
| Receipts from Crown corporations not included in objects 4510 to 4569. |
| 4573 |
Police Services to Local Governments |
| 4574 |
Other Services to Local Governments |
| 4575 |
Education Services to Provincial and Territorial Governments |
| 4576 |
Police Services to Provincial and Territorial Governments |
| 4577 |
Other Services to Provincial and Territorial Governments |
| 4578 |
Services to Other National Governments |
| 458 |
ADMINISTRATION FEES AND OTHER CHARGES |
| 4580 |
Revenue from Patents/Royalties |
| 4581 |
Revenue from Access to Information Fees and Charges |
| Revenue from fees and charges levied under the Access to Information Act. |
| 4582 |
Revenue from Advertising or Sponsorship |
| 4586 |
Not Sufficient Funds (NSF) Administrative Charges |
| Revenue collected by the government as an administrative fee from a person or an organisation whose cheque has been dishonoured and returned by a financial institution or whose payment by electronic fund transfer was not honoured by the financial institution on which it was drawn. |
| 459 |
MISCELLANEOUS |
| 4593 |
Miscellaneous |
| All other miscellaneous revenues not covered in 4594 to 4599 below. |
| 4594 |
Adjustments to Payables at Year End (PAYE) |
| An adjustment to PAYE where the actual amount paid to settle a debt in the new year is less than the amount charged to the old–year appropriation.
Note:
Refer to the Treasury Board Secretariat Policy on Payables at Year–End (PAYE) |
| 4595 |
Respendable Revenue–Systems Applications and Products (SAP) departments |
| This revenue object is to be used by SAP departments for adjusting entries (both debit and credit side) to record the receipt of cash that qualifies as revenue credited to the vote (i.e., the department has vote netting authority). |
| 4598 |
Loan Guarantee Fees |
| Revenue from loan guarantees fees. |
| 4599 |
Other |
| Other revenue not included in objects 4510 to 4598. |
| 46 |
OTHER REVENUES – COST RECOVERY AND OTHER USER CHARGES |
| All revenues received from internal sources including those from return on investments, certain other interdepartmental receipts, and tax revenue from sales tax and customs import duties. Such amounts are included in standard object 14 on a gross reporting basis.
Note:
Sub–category 36 includes the objects for internal transactions where a department has explicit authority to net vote. |
| 461 |
RECOVERIES OF COSTS FROM DEPARTMENTS AND AGENCIES |
| 4611 |
Overhead or Other Amounts Recovered by Departments and Agencies from Revolving Funds |
|
| Note(s) |
| |
1 |
This object should only have an "I" indicator in the line of coding. |
|
| 4612 |
Amounts recovered for general administrative services by other departments or other programs within a department |
|
| Note(s) |
| |
1 |
This object should only have an "I" indicator in the line of coding. |
|
| 4613 |
Subsidy Received by a Revolving Fund from an Appropriation |
|
| Note(s) |
| |
1 |
This object should only have an "I" indicator in the line of coding. |
|
| 4615 |
Recoveries of Costs from Shared Cost Programs |
|
| Note(s) |
| |
1 |
This object should only have an "I" indicator in the line of coding. |
|
| 4616 |
Recoveries from Allocation of Expenditures/Costs Within Revolving Funds |
|
| Note(s) |
| |
1 |
This object should only have an "I" indicator in the line of coding. |
|
| 4619 |
Other |
|
| Note(s) |
| |
1 |
This object should only have an "I" indicator in the line of coding. |
|
| 466 |
REVENUES FROM SALES OF PRODUCTS AND SERVICES PROVIDED TO OR WITHIN GOVERNMENT DEPARTMENTS AND AGENCIES BY REVOLVING FUNDS |
| 4661 |
Government Telecommunications and Informatics Services Revolving Fund – PWGSC |
|
| Note(s) |
| |
1 |
This object should only have an "I" indicator in the line of coding. |
|
|
| Department Specific |
| |
127 |
Public Works and Government Services |
|
| 4662 |
Revenue from Architectural, Engineering and Realty Services Revolving Fund – PWGSC |
|
| Note(s) |
| |
1 |
This object should only have an "I" indicator in the line of coding. |
|
|
| Department Specific |
| |
127 |
Public Works and Government Services |
|
| 4663 |
Staff Development and Training (Staff Development and Training Revolving Fund) |
|
| Note(s) |
| |
1 |
This object should only have an "I" indicator in the line of coding. |
|
|
| Department Specific |
| |
004 |
Public Service Commission |
|
| 4664 |
Sales of products and services (Optional Services Revolving Fund – PWGSC) |
|
| Note(s) |
| |
1 |
This object should only have an "I" indicator in the line of coding. |
|
|
| Department Specific |
| |
127 |
Public Works and Government Services |
|
| 4665 |
Sales of defence supplies (Defence Production Revolving Fund – PWGSC) |
|
| Note(s) |
| |
1 |
This object should only have an "I" indicator in the line of coding. |
|
|
| Department Specific |
| |
127 |
Public Works and Government Services |
|
| 4667 |
Sales of Films and Other Products and Services (National Film Board Revolving Fund) |
|
| Note(s) |
| |
1 |
This object should only have an "I" indicator in the line of coding. |
|
|
| Department Specific |
| |
039 |
National Film Board |
|
| 4668 |
Passport Revolving Fund (Foreign Affairs) |
|
| Note(s) |
| |
1 |
This object should only have an "I" indicator in the line of coding. |
|
|
| Department Specific |
| |
005 |
Foreign Affairs |
|
| 4670 |
Sales of Goods and Services – CORCAN Revolving Fund |
|
| Note(s) |
| |
1 |
This object should only have an "I" indicator in the line of coding. |
|
|
| Department Specific |
| |
053 |
Correctional Service |
|
| 4671 |
Sales of auditing and consulting services – Consulting and Audit Canada Revolving Fund – PWGSC |
|
| Note(s) |
| |
1 |
This object should only have an "I" indicator in the line of coding. |
|
|
| Department Specific |
| |
127 |
Public Works and Government Services |
|
| 4679 |
Other |
|
| Note(s) |
| |
1 |
This object should only have an "I" indicator in the line of coding. |
|
| 468 |
TAX REVENUE |
| 47 |
RECOVERED OTHER REVENUE |
| 471 |
REFUNDS OF PREVIOUS YEARS EXPENDITURES |
| 4711 |
Refund of Expenditures Pertaining to Purchased Operating Goods or Services |
| Refunds of previous year's expenditures related to all goods or services that were originally charged to standard objects 01 to 07 inclusive and 12. |
| 4712 |
Refund of Expenditures Pertaining to Capital Purchases |
| Refund of previous year's expenditures related to capital purchases and charged to standard objects 08 or 09. |
| 4713 |
Refunds of Transfer Payments to Persons |
| Any refunds of transfer payments made to persons. |
| 4714 |
Refunds of Transfer Payments – Subsidies |
| Any refund of transfer payments made for subsidies assistance such as refunds of contributions from various types of industries. |
| 4715 |
Refunds of Transfer Payments to Provinces and Territories |
| Any refund of transfer payments made to provinces and territories. |
| 4716 |
Refunds of Transfer Payments – Other |
| Any other refund of transfer payments not included in objects 4713 to 4715, 4717 and 4718. |
| 4717 |
Refunds of Capital Assistance |
| Any refund of transfer payments made for capital assistance. |
| 4719 |
Other Refunds of Previous Years Expenditures |
| 473 |
REPAYMENT OF RECOVERABLE ITEMS |
| 4731 |
Contribution Recoveries |
| Repayment of a budgetary contribution payment that is recoverable under the terms and conditions of a contribution agreement, such as a recovery of a contribution if a corporation reaches a certain sales volume. |
| 48 |
OTHER REVENUE |
| 480 |
RETURN ON INVESTMENTS – INTEREST ON LOANS AND ADVANCES |
| 4801 |
Interest on Loans and
Advances from Federal Crown Corporations and Agencies Lending Institutions |
| Interest on loans and advances from Crown corporations that are lending institutions, such as the Business Development Bank of Canada, Canada Mortgage and Housing Corporation, etc. |
| 4802 |
Interest on Loans and Advances from All Other Federal Crown Corporations |
| Interest on loans and advances from all Crown corporations other than lending institutions. |
| 4803 |
Interest on loans and advances from provincial and territorial governments, including their crown corporations |
| Interest on loans and advances to all the provincial and territorial governments, including their crown corporations. |
| 4804 |
Interest on Loans and Advances from Domestic Private Sector Enterprises |
| Interest on loans and advances to various industries such as the transportation, defence, or electronics industries, etc. |
| 4805 |
Interest on Other Loans and Advances from Other Domestic Sources |
| Interest on other domestic loans and advances, such as employment loans, the winter capital projects fund, loans to veterans, etc. |
| 4806 |
Interest on Loans and Advances from National Governments and International Organizations |
| Interest on loans and advances to national governments and international organizations such as Jamaica, United Nations organizations, etc. |
| 481 |
RETURN ON INVESTMENTS – PROFITS AND DIVIDENDS |
| 4811 |
Profits and/or Dividends from Enterprises |
| Profits and dividends received from various enterprises such as Telesat Canada, etc. |
| 4812 |
Profits from the Bank of Canada |
| The profits received from the Bank of Canada. |
|
| Department Specific |
| |
006 |
Finance |
|
| 4813 |
Profits from the International Monetary Fund |
| Profits from the International Monetary Fund. |
|
| Department Specific |
| |
006 |
Finance |
|
| 4814 |
Profit and/or Surplus from
Foreign Exchange Accounts (Department of Finance) |
| Profits and surplus derived from operations of foreign exchange accounts such as the Exchange Fund Account. |
|
| Department Specific |
| |
006 |
Finance |
|
| 4819 |
Other Return on Investments, not Elsewhere Specified |
| Any other returns on investment, either interest or profit, which are not included in objects 4801 to 4814. |
| 482 |
INTEREST ON TAX REVENUE |
| 4821 |
Interest on Goods and Services Tax (GST) |
| Revenue from overdue interest earned on GST amounts owing to the government. |
|
| Department Specific |
| |
122 |
Canada Revenue Agency – (Administered Activities) |
|
| 4822 |
Interest on Customs Duties and Other Excise Taxes |
| Interest on customs duties and other exercise taxes. |
|
| Department Specific |
| |
122 |
Canada Revenue Agency – (Administered Activities) |
|
| 4823 |
Interest on Income Tax |
|
| Department Specific |
| |
122 |
Canada Revenue Agency – (Administered Activities) |
|
| 483 |
OTHER INTEREST INCOME |
| 4832 |
Interest on Overdue Accounts Receivable |
| Revenue from interest earned on overdue accounts owing to the government. |
| 4833 |
Interest on Bank Deposits |
| Interest on bank deposits received from banking and other financial institutions. |
| 4834 |
Interest on Canada Student Loans |
| Interest received on loans made to students. |
|
| Department Specific |
| |
014 |
Human Resources and Skills Development |
|
| 484 |
PROCEEDS FROM SALE OF ASSETS |
| 4841 |
Revenue from Coinage (Seigniorage) |
| Revenue from coinage (seigniorage) received by the Department of Finance. |
|
| Department Specific |
| |
006 |
Finance |
|
| 4842 |
Revenue from Bullion |
| Revenue from bullion received by the Department of Finance. |
|
| Department Specific |
| |
006 |
Finance |
|
| 4843 |
Sales of Surplus Crown Assets |
| Sales of surplus assets. |
| 4844 |
Sales of Residential Real Property |
| Sale of residential real property such as houses, apartments, etc. |
| 4845 |
Sale of Non–residential Real Property |
| Sale of non–residential real property such as office buildings, etc. |
| 4847 |
Sale of Crown Corporations |
| Sales of Crown corporations by the Government of Canada. |
| 4848 |
Sale of Departmental Organizations |
| Sales of departmental organizations by the Government of Canada. This economic object includes the sale of part of Transport Canada to Navcan.
Note:
In 1997–98 and 1996–97, these revenues were included in object 4548. |
| 485 |
FINES, PENALTIES AND OTHER COURT AWARDS |
| 4851 |
Fines |
| Revenue from fines such as fines under the Aeronautics Act and the Transport Act, etc. |
| 4857 |
Penalties |
| Revenue from penalties such as penalties under the Aeronautics Act and the Transport Act, etc. |
| 4858 |
Proceeds from Other Court Awards, Including Seized Property |
| Proceeds from other court awards, including seized property. |
| 487 |
TRANSFER PAYMENTS FROM OTHER GOVERNMENTS |
| 4871 |
Transfer Payments from Provincial or Territorial Governments |
| Transfer payments from provincial and territorial governments for agricultural services, etc. |
| 4872 |
Transfer Payments from Local Governments, Including Municipalities and Local School Boards |
| Transfer payments from local government, including municipalities and local school boards. |
| 4873 |
Transfer Payments from Foreign Governments |
| Transfer payments from foreign governments for commitment fees, etc. |
| 4874 |
Lottery Receipts from the Provinces |
| Amounts received from the Provinces related to a lottery. |
|
| Department Specific |
| |
135 |
Canadian Heritage |
|
| 488 |
RECEIPTS FROM NON–BUDGETARY FUNDS AND ACCOUNTS |
| 4880 |
Administration of the Employment Insurance Account, Including Cost Recoveries |
|
| Department Specific |
| |
130 |
Canada Revenue Agency – (Agency Activities) |
| |
144 |
Courts Administration Service |
| |
014 |
Human Resources and Skills Development |
| |
036 |
Human Resources Development (Social Development) |
|
| 4881 |
Interest on the Employment Insurance (EI) Account, and from Loans and Investments to the EI Fund |
| Interest received by the Department of Finance on advances made to the EI account, and on loans and investments to the EI fund. |
|
| Department Specific |
| |
006 |
Finance |
|
| 4883 |
Revenues from the Canada Pension Plan |
| Revenue received by departments from the Canada Pension Plan for various services provided to the Plan such as collection of contributions, cheque issue and computer services, accommodations, etc. |
| 4888 |
Reallocation from Non–budgetary Funds and Accounts |
| 4889 |
Other Receipts from Non–budgetary Funds and Accounts |
| Any other receipts not specifically included in objects 4881 and 4883. |
| 489 |
MISCELLANEOUS OTHER REVENUES |
| 4892 |
Gain on Revaluation of Foreign Currency Assets and Liabilities |
| Gain from premium or discount on exchange of foreign currency transactions.
Notes:
1. Foreign currency transactions are translated and recorded in Canadian currency equivalents at the exchange rates prevailing on the transaction dates. Any gain from premium or discount is recorded in this object.
2. Losses from premiums or discounts are recorded in object 3216. |
| 4899 |
Other |
