B |
OBJECTS FOR REVENUE |
|
4 |
. |
|
4A |
TAX REVENUE |
|
42 |
TAX REVENUE |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
420 |
TAX REVENUES |
|
4200 |
Tax Revenues (Total) |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4B |
OTHER REVENUE |
|
45 |
OTHER REVENUE – COST RECOVERY AND OTHER USER CHARGES |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
451 |
RIGHTS AND PRIVILEGES (INCLUDING RELATED ROYALTY REVENUE) |
|
4510 |
Licence Fees |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4513 |
Fees for Passports, Visas and Citizenship Certificates |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4515 |
Oil Royalties |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4516 |
Natural Resources Royalties |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4517 |
Other Royalties |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4518 |
Fees for the Registration of Trademarks, Patents and Copyrights |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4519 |
Other Revenue from Rights and Royalties |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
452 |
LEASE AND USE OF PUBLIC PROPERTY |
|
4520 |
Oil and Gas Leases |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4521 |
Land Leases |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4525 |
Rental of Unimproved (Vacant) Land |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4526 |
Rental of Works |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4527 |
Rental of Machinery and Equipment |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4528 |
Rental of Concessions in Government–owned Facilities |
|
4529 |
Rental of Parking Space |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4530 |
Rental of Residential Buildings |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4531 |
Rental of Non–residential Buildings |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4535 |
Rental of Real Property to Crown Corporations |
|
4539 |
Other Returns from Lease and Use of Public Property |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
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 |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4545 |
Other Goods Manufactured by Government |
|
4546 |
Sales of Information Products |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4547 |
Petroleum, Oil and Lubricants |
|
4548 |
Public Meals |
|
4549 |
Sales of Other Goods |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
455 |
REVENUES FROM SERVICES OF A REGULATORY NATURE |
|
4551 |
Inspection Fees |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4554 |
Aviation Regulations |
|
4556 |
Supervision of Race Tracks |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4558 |
Fees from Assessments of Financial Institutions |
|
4559 |
Other Services of a Regulatory Nature |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
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 |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4563 |
Hospital Services |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4564 |
Marine Service and Wharf Revenues |
|
4565 |
Other Health Services |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4566 |
Engineering and Scientific Fees |
|
4567 |
Airport Services, Landing and Parking Fees |
|
4568 |
Technology Centres Services |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4569 |
Other Revenues from Services of a Non–regulatory Nature |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
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 |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4571 |
Receipts from Crown corporations for Other Than Real Property |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
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 |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4582 |
Revenue from Advertising or Sponsorship |
|
4586 |
Not Sufficient Funds (NSF) Administrative Charges |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
459 |
MISCELLANEOUS |
|
4593 |
Miscellaneous |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4594 |
Adjustments to Payables at Year End (PAYE) |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4595 |
Respendable Revenue–Systems Applications and Products (SAP) departments |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4598 |
Loan Guarantee Fees |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4599 |
Other |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
46 |
OTHER REVENUES – COST RECOVERY AND OTHER USER CHARGES |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
461 |
RECOVERIES OF COSTS FROM DEPARTMENTS AND AGENCIES |
|
4611 |
Overhead or Other Amounts Recovered by Departments and Agencies from Revolving Funds 1 |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4612 |
Amounts recovered for general administrative services by other departments or other programs within a department 1 |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4613 |
Subsidy Received by a Revolving Fund from an Appropriation 1 |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4615 |
Recoveries of Costs from Shared Cost Programs 1 |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4616 |
Recoveries from Allocation of Expenditures/Costs Within Revolving Funds 1 |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4619 |
Other 1 |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
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 1 |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4662 |
Revenue from Architectural, Engineering and Realty Services Revolving Fund – PWGSC 1 |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4663 |
Staff Development and Training (Staff Development and Training Revolving Fund) 1 |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4664 |
Sales of products and services (Optional Services Revolving Fund – PWGSC) 1 |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4665 |
Sales of defence supplies (Defence Production Revolving Fund – PWGSC) 1 |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4667 |
Sales of Films and Other Products and Services (National Film Board Revolving Fund) 1 |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4668 |
Passport Revolving Fund (Foreign Affairs) 1 |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4670 |
Sales of Goods and Services – CORCAN Revolving Fund 1 |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4671 |
Sales of auditing and consulting services – Consulting and Audit Canada Revolving Fund – PWGSC 1 |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4679 |
Other 1 |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
468 |
TAX REVENUE |
|
47 |
RECOVERED OTHER REVENUE |
|
471 |
REFUNDS OF PREVIOUS YEARS EXPENDITURES |
|
4711 |
Refund of Expenditures Pertaining to Purchased Operating Goods or Services |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4712 |
Refund of Expenditures Pertaining to Capital Purchases |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4713 |
Refunds of Transfer Payments to Persons |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4714 |
Refunds of Transfer Payments – Subsidies |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4715 |
Refunds of Transfer Payments to Provinces and Territories |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4716 |
Refunds of Transfer Payments – Other |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4717 |
Refunds of Capital Assistance |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4719 |
Other Refunds of Previous Years Expenditures |
|
473 |
REPAYMENT OF RECOVERABLE ITEMS |
|
4731 |
Contribution Recoveries |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
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 |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4802 |
Interest on Loans and Advances from All Other Federal Crown Corporations |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4803 |
Interest on loans and advances from provincial and territorial governments, including their crown corporations |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4804 |
Interest on Loans and Advances from Domestic Private Sector Enterprises |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4805 |
Interest on Other Loans and Advances from Other Domestic Sources |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4806 |
Interest on Loans and Advances from National Governments and International Organizations |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
481 |
RETURN ON INVESTMENTS – PROFITS AND DIVIDENDS |
|
4811 |
Profits and/or Dividends from Enterprises |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4812 |
Profits from the Bank of Canada |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4813 |
Profits from the International Monetary Fund |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4814 |
Profit and/or Surplus from
Foreign Exchange Accounts (Department of Finance) |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4819 |
Other Return on Investments, not Elsewhere Specified |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
482 |
INTEREST ON TAX REVENUE |
|
4821 |
Interest on Goods and Services Tax (GST) |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4822 |
Interest on Customs Duties and Other Excise Taxes |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4823 |
Interest on Income Tax |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
483 |
OTHER INTEREST INCOME |
|
4832 |
Interest on Overdue Accounts Receivable |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4833 |
Interest on Bank Deposits |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4834 |
Interest on Canada Student Loans |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
484 |
PROCEEDS FROM SALE OF ASSETS |
|
4841 |
Revenue from Coinage (Seigniorage) |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4842 |
Revenue from Bullion |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4843 |
Sales of Surplus Crown Assets |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4844 |
Sales of Residential Real Property |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4845 |
Sale of Non–residential Real Property |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4847 |
Sale of Crown Corporations |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4848 |
Sale of Departmental Organizations |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
485 |
FINES, PENALTIES AND OTHER COURT AWARDS |
|
4851 |
Fines |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4857 |
Penalties |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4858 |
Proceeds from Other Court Awards, Including Seized Property |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
487 |
TRANSFER PAYMENTS FROM OTHER GOVERNMENTS |
|
4871 |
Transfer Payments from Provincial or Territorial Governments |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4872 |
Transfer Payments from Local Governments, Including Municipalities and Local School Boards |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4873 |
Transfer Payments from Foreign Governments |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4874 |
Lottery Receipts from the Provinces |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
488 |
RECEIPTS FROM NON–BUDGETARY FUNDS AND ACCOUNTS |
|
4880 |
Administration of the Employment Insurance Account, Including Cost Recoveries |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4881 |
Interest on the Employment Insurance (EI) Account, and from Loans and Investments to the EI Fund |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4883 |
Revenues from the Canada Pension Plan |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4888 |
Reallocation from Non–budgetary Funds and Accounts |
|
4889 |
Other Receipts from Non–budgetary Funds and Accounts |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
489 |
MISCELLANEOUS OTHER REVENUES |
|
4892 |
Gain on Revaluation of Foreign Currency Assets and Liabilities |
![i](/web/20061211031222im_/http://www.pwgsc.gc.ca/recgen/gw-coa/images/info.gif) |
4899 |
Other |
|