5.2 Authority codes—Detailed for 2014–2015
Other formats available for download:
The Authority codes used in the government–wide Chart of Accounts are included in this section. These authorities may be subject to change based on changes to the vote structure and other statutes.
5. Authority codes—Summary for 2014–2015
- ^1
- Budgetary
- Â Â ^11
- Expenditures
- Â Â Â Â A
- Statutory expenditures
- Â Â Â Â Â Â A1
-
Standard
Description:
"Standard" means that the same breakdown should be used by all departments, unless otherwise restricted to a specific department. - Â Â Â Â Â Â Â Â A11
-
Operating budget related items
Description:
These amounts are included as operating expenditures in the Financial Reporting accounts(FRA). Each of these codes are restricted to the departments concerned. - Â Â Â Â Â Â Â Â Â Â A111
-
Minister's salary and motor car allowance (including Prime Minister and secretaries of state)
Description:
The legislative basis of the statutory expenditure authority is the Salaries Act, 1985, Section 3 and the Parliament of Canada Act, 1985, P-1. - Â Â Â Â Â Â Â Â Â Â A112
-
Other statutory salaries and allowances
Description:
Relate to salaries of specific offices such as Governor General. - Â Â Â Â Â Â Â Â A12
- Special statutory items
- Â Â Â Â Â Â Â Â Â Â A121
-
Court awards—Crown Liability and Proceedings Act
Description:
This statutory authority (pursuant to Section 30(1) of the Crown Liability and Proceedings Act provides for the payment of judgements against the Crown upon the receipt of a certificate of judgement, from either a federal or provincial court. Money paid from the Consolidated Revenue Fund as a result of the use of this authority will eventually be accounted for either by transferring funds from a departmental appropriation or by seeking supplementary funding. Costs awarded against the crown by a judgement and expenses for crown witness, travel and legal fees and other expenses are charged to the appropriation of the relevant department. Additional information is available in the Directive on Claims and Ex-Gratia Payments and Guideline on Claims and Ex-Gratia Payments. - Â Â Â Â Â Â Â Â Â Â A122
-
Refunds of previous years revenue
Description:
This account needs to be a separate statutory expenditure authority, but it is to be netted to other revenue under accrual accounting (in the Financial Reporting Accounts). The legislative basis of the statutory expenditure authority is the Financial Administration Act, Section 20. - Â Â Â Â Â Â Â Â Â Â A123
-
Collection agency fees under section 17.1 of the Financial Administration Act
Description:
This statutory authority (pursuant to Section 17.1 of the Financial Administration Act) provides for the payment of collection agency fees when they are successful in the collection of debts due the Crown. Expenses where the collection is unsuccessful or fees for other services such as tracing, credit assessment and cheque verification are to be charged to program or operating votes and not to this statutory authority. - Â Â Â Â Â Â Â Â Â Â A124
-
Court awards—Supreme Court
Description:
This statutory authority (pursuant to Section 98 of the Supreme Court Act) provides for the payment of judgements against the Crown, upon the receipt of a certificate of judgement from the Supreme Court. - Â Â Â Â Â Â Â Â Â Â A125
-
Court awards—Tax Court of Canada
Description:
The legislative basis of the statutory expenditure authority is the Tax Court of Canada Act, Section 16.3. - Â Â Â Â Â Â Â Â Â Â A126
-
Losses on foreign exchange
Description:
This statutory authority provides for the recording of the net loss resulting from the year end revaluation of financial assets and liabilities denominated in foreign currencies. Departments must revalue foreign denominated financial assets or liabilities to the Canadian dollar equivalent using the closing rate of exchange for March 31. If the net revaluations result in a gain, authority code D343 would be used. The legislative basis of the statutory expenditure authority is the Currency Act and Bretton Woods and Related Agreements Acts. - Â Â Â Â Â Â Â Â Â Â A127
-
Payment pursuant to section 24(1) of the Financial Administration Act
Description:
This statutory authority pursuant to section 24(1) of the Financial Administration Act provides for a payment out of the Consolidated Revenue Fund as a result of remissions granted under the Financial Administration Act or any other Act of Parliament. - Â Â Â Â Â Â Â Â A13
- Restricted spending authorities
- Â Â Â Â Â Â Â Â Â Â A130
-
Spending of revenues pursuant to section 30 of the Canadian Food Inspection Agency Act
Description:
This statutory authority (pursuant to Section 30 of the Canadian Food Inspection Agency Act) provides for the spending of money received through the conduct of its operations.Department(s) specific:
- 136—Canadian Food Inspection Agency
- Â Â Â Â Â Â Â Â Â Â A131
-
Spending of amounts equivalent to proceeds from disposal of surplus moveable Crown assets
Description:
This statutory authority provides for the spending of the amount equivalent to the proceeds from the sale of surplus moveable Crown assets. This authority may only be applied towards disposal, operating and capital expenditures and may not be used for transfer payments. The legislative basis of the statutory expenditure authority is the Surplus Crown Assets Act, Section 14. - Â Â Â Â Â Â Â Â Â Â A132
-
Expenditures pursuant to paragraph 29.1 of Financial Administration Act (for departmental corporations)
Description:
This statutory authority (pursuant to paragraph 29.1(1) of the Financial Administration Act) applies only to departmental corporations and provides for the spending of any revenue received in the fiscal year through the conduct of their operations. - Â Â Â Â Â Â Â Â Â Â A133
-
Expenditures equivalent to revenue resulting from the conduct of operations pursuant to section 20 of the Parks Canada Agency Act
Description:
This statutory authority pursuant to Section 20.(2) of the Parks Canada Agency Act) provides for the spending of amounts equal to revenue resulting from the conduct of the Parks Canada Agency operations.Department(s) specific:
- 124—Parks Canada Agency
- Â Â Â Â Â Â Â Â Â Â A134
-
Spending of revenue received pursuant to section 60 of the Canada Revenue Agency Act
Department(s) specific:
- 130—Canada Revenue Agency—(Agency Activities)
- Â Â Â Â Â Â Â Â Â Â A135
-
Spending pursuant to section 5 of the National Research Council Act
Description:
This statutory authority (pursuant to Section 5.(1)(e) of the National Research Council Act) provides for the spending of money received through the conduct of the National Research Council operations.Department(s) specific:
- 035—National Research Council of Canada
- Â Â Â Â Â Â Â Â Â Â A136
- Expenditures pursuant to section 29 of the Financial Administration Act for payments pursuant to guaranties under the Spring Credit Advance Program
- Â Â Â Â Â Â Â Â Â Â A137
-
Expenditures pursuant to Section 29 of the Financial Administration Act in respect to guarantees entered into by Farm Credit Canada for the National Bio Ethanol Program
Description:
This statutory authority (pursuant to Section 29.(1) of the Financial Administration Act) provides for guarantee payments as authorized by the 2002-2003 Appropriation Act Vote 20 for the National Bio Ethanol Program of an amount not exceeding in the aggregate the sum of $140 million.Department(s) specific:
- 001—Agriculture and Agri-Food (Department of)
- Â Â Â Â Â Â Â Â Â Â A138
-
Spending of revenues pursuant to section 18(2)of the Canada School of Public Service Act
Description:
This statutory authority (pursuant to Section 18(2) of the Canada School of Public Service Act) allows the School to spend the revenue from fees received by the School in a fiscal year through the conduct of its operations for its purposes in that, or the next fiscal year.Department(s) specific:
- 052—Canada School of Public Service
- Â Â Â Â Â Â Â Â Â Â A139
-
Spending pursuant to section 12(4) of the Canada Education Savings Act
Description:
This statutory authority (pursuant to Section 12(4) of the Canada Education Savings Act) provides for the spending of any amounts received for services.Department(s) specific:
- 014—Employment and Social Development (Department of)
- Â Â Â Â Â Â Â Â Â Â A161
-
Spending of revenues pursuant to section 4.2 of the Department of Health Act
Description:
This statutory authority (pursuant to section 4.2 of the Department of Health Act) provides for the spending of any amounts received for services provided to any board or agency for which the Minister is responsible.Department(s) specific:
- 022—Health (Department of)
- 109—Patented Medicine Prices Review Board
- 148—Public Health Agency of Canada
- Â Â Â Â Â Â Â Â Â Â A162
-
Spending of revenues pursuant to section 21(3) of the Nuclear Safety and Control Act
Description:
This statutory authority (pursuant to section 21(3) of the Nuclear Safety and Control Act) provides for the spending of revenue from fees it charges for licences in the fiscal year in which the revenues ar received or in the next fiscal year.Department(s) specific:
- 047—Canadian Nuclear Safety Commission
- Â Â Â Â Â Â Â Â Â Â A163
-
Spending of revenues pursuant to section 60.1 of Department of Employment and Social Development (ESDC) Act
Description:
This statutory authority (pursuant to Section 60.1 of the ESDC Act) provides for the spending of revenues obtained from the provision of services and facilities to the Chief Administrator of the Administrative Tribunals Support Service of Canada, in the fiscal year in which they are received or, unless an appropriation Act provides otherwise, in the next fiscal year.Department(s) specific:
- 014—Employment and Social Development (Department of)
- Â Â Â Â Â Â Â Â A14
- Contribution to employee benefit plans
- Â Â Â Â Â Â Â Â Â Â A145
-
Contributions to employee benefit plans—Treasury Board residual
Description:
This statutory authority covers any residual between the actual government's contributions to the various employee benefit plans and distribution of these costs to departments through the use of authority code A14A. The legislative basis of the statutory expenditure authority is the Public Service Pension Adjustment Act, R.S.C. 1970, c. P-33 and the Special Retirement Arrangements Act, 1992, c. 46, Sch. I.Department(s) specific:
- 056—Treasury Board Secretariat
- Â Â Â Â Â Â Â Â Â Â A146
-
Contributions to employee benefit plans—Members of the military
Description:
The legislative basis of the statutory expenditure authority is the Canadian Forces Superannuation Act (R.S., 1985, c. C-17), Retirement Benefits Act (R.S., 1985, c. S-24), Canada Pension Plan (R.S., 1985, c. C-8) and Employment Insurance Act (1996, c. 23).Department(s) specific:
- 005—Foreign Affairs, Trade and Development (Department of)
- 018—National Defence (Department of)
- Â Â Â Â Â Â Â Â Â Â A14A
-
Contributions to employee benefit plans—Program
Description:
This statutory authority covers the government's contribution to the various employee benefit plans (the Public Service Superannuation Account, the Supplementary Retirement Benefits Account, the Canada Pension Plan Account, the Quebec Pension Plan, the Public Service Death Benefit Account and the Employment Insurance Account). The distribution of these costs to departments is by Interdepartmental Settlements with the Treasury Board Secretariat. The legislative basis of the statutory expenditure authority is the Public Service Superannuation Act (R.S., 1985, c. P-36), Supplementary Retirement Benefits Act (R.S., 1985, c. S-24), Canada Pension Plan (R.S., 1985, c. C-8) and Employment Insurance Act (1996, c. 23).Note(s):
- 6Â Departments are to substitute the A with a 0 if they only have one program. However, for a department that has more than one program, the A would be substituted sequentially, by 1 for the first program and 2 for the second program etc.
- Â Â Â Â Â Â Â Â A15
- Other
- Â Â Â Â Â Â Â Â Â Â A153
-
Transfer payments in connection with the Budget Implementation Act
Description:
Pursuant to Economic Action Plan Act, No. 1 (Budget Implementation Act, 2013), Section 126 provides for a payment of a maximum amount of $18,000,000 to the Canadian Youth Business Foundation, Section 129 for a payment of a maximum amount of $30,000,000 to the Canada Mortgage and Housing Corporation, Section 130 for a payment of a maximum amount of $5,000,000 to Indspire, Section 131 for a payment of a maximum amount of $3,000,000 to the Pallium Foundation of Canada , Section 132 for a payment of a maximum amount of $3,000,000 to the Canadian National Institute for the Blind.Department(s) specific:
- 005—Foreign Affairs, Trade and Development (Department of)
- 006—Finance (Department of)
- 012—Economic Development Agency of Canada for the Regions of Quebec
- 014—Employment and Social Development (Department of)
- 022—Health (Department of)
- 023—Atlantic Canada Opportunities Agency
- 033—Industry (Department of)
- 041—Natural Resources (Department of)
- 042—Indian Affairs and Northern Development (Department of)
- 044—Western Economic Diversification (Department of)
- 091—Canada Mortgage and Housing Corporation (Crown Corporation)
- 097—Receiver General
- Â Â Â Â Â Â A2
-
Transfer payments
Description:
Details on transfer payments are required in the Central Financial Management Reporting System (CFMRS) to prepare the list of specific budgetary expenditures included in the Monthly Statement of Financial Operations (MSFO). - Â Â Â Â Â Â Â Â A20
- Agriculture—Payments in connection with the Farm Income Protection Act
- Â Â Â Â Â Â Â Â Â Â A201
-
Crop insurance programs
Description:
This statutory authority provides for transfer payments in connection with the Farm Income Protection Act—Crop Insurance Program.Department(s) specific:
- 001—Agriculture and Agri-Food (Department of)
- Â Â Â Â Â Â Â Â Â Â A203
-
Net Income Stabilization Account
Description:
This statutory authority provides for transfer payments in connection with the Farm Income Protection Act—Net Income Stabilization Account.Department(s) specific:
- 001—Agriculture and Agri-Food (Department of)
- Â Â Â Â Â Â Â Â Â Â A206
-
Contributions to a transition to future risk management programming
Description:
Statutory Payments in support of the Net Income Stabilization Account Program.Department(s) specific:
- 001—Agriculture and Agri-Food (Department of)
- Â Â Â Â Â Â Â Â Â Â A209
-
Grants and contributions for the AgriInvest Kickstart Program
Department(s) specific:
- 001—Agriculture and Agri-Food (Department of)
- Â Â Â Â Â Â Â Â Â Â A210
-
Grants and contribution payments for the AgriInvest Program
Department(s) specific:
- 001—Agriculture and Agri-Food (Department of)
- Â Â Â Â Â Â Â Â Â Â A213
-
Payments in connection with the Agriculture Marketing Programs Act
Description:
This statutory authority provides for transfer payments in connection with the Agricultural Marketing Programs Act.Department(s) specific:
- 001—Agriculture and Agri-Food (Department of)
- Â Â Â Â Â Â Â Â Â Â A214
-
Grants for the Transitional Industry Support Program
Description:
This Agriculture and Agri-food Canada statutory authority provides for grant payments for the Transitional Industry Support Program. The program authority is the Farm Income Protection Act referenced in the Treasury Board submission dated March 26, 2004.Department(s) specific:
- 001—Agriculture and Agri-Food (Department of)
- Â Â Â Â Â Â Â Â Â Â A215
-
Bovine Spongiform Encephalopathy (BSE) Recovery Program
Description:
This statutory authority provides for transfer payments in connection with the Bovine Spongiform Encephalopathy (BSE) recovery program. The program authority is the Farm Income Protection Act and the Department of Agriculture and Agri-Food Act as referenced in the Treasury Board submission in July 2003.Department(s) specific:
- 001—Agriculture and Agri-Food (Department of)
- Â Â Â Â Â Â Â Â Â Â A216
-
Business risk management (BRM) programs
Description:
This Agriculture and Agri-food Canada statutory authority provides for contributions in support of the Business Risk Management Programs under the Agricultural Policy Framework (APF). The program authority is the Farm Income Protection Act and the Department of Agriculture and Agri-Food Act so referenced in the Treasury Board submission dated March 2003.Department(s) specific:
- 001—Agriculture and Agri-Food (Department of)
- Â Â Â Â Â Â Â Â Â Â A217
-
Farm Income Protection Act—Province—based programs
Description:
This Agriculture and Agri-food Canada statutory authority provides for payments in connection with the Farm Income Protection Act—Province-Based Programs.Department(s) specific:
- 001—Agriculture and Agri-Food (Department of)
- Â Â Â Â Â Â Â Â Â Â A218
-
Contributions for the Transitional Industry Support Program
Description:
This Agriculture and Agri-food Canada statutory authority provides for contributions payments for the Transitional Industry Support Program. The program authority is the Farm Income Protection Act referenced in the Treasury Board submission dated March 26, 2004.Department(s) specific:
- 001—Agriculture and Agri-Food (Department of)
- Â Â Â Â Â Â Â Â Â Â A219
-
Contributions for the Canadian Farm Income Program
Description:
This Agriculture and Agri-food Canada statutory authority provides for contributions in support of the Canadian Farm Income Program. The program authority is the Farm Income Protection Act referenced in the Treasury Board submission dated March 29, 2004.Department(s) specific:
- 001—Agriculture and Agri-Food (Department of)
- Â Â Â Â Â Â Â Â Â Â A220
-
Payments in connection with the Farm Income Protection Act—Quebec gross revenue insurance conditional remission order
Department(s) specific:
- 001—Agriculture and Agri-Food (Department of)
- Â Â Â Â Â Â Â Â Â Â A221
-
Class contribution payments for repositioning of the Canadian beef and cattle industry
Department(s) specific:
- 001—Agriculture and Agri-Food (Department of)
- Â Â Â Â Â Â Â Â Â Â A225
-
Contributions in support of the Farm Income payment
Department(s) specific:
- 001—Agriculture and Agri-Food (Department of)
- Â Â Â Â Â Â Â Â Â Â A226
-
Grants in support of the Farm Income payment
Description:
This statutory authority is established pursuant to Subsection 12(5) and section 19 of the Farm Income Protection Act.Department(s) specific:
- 001—Agriculture and Agri-Food (Department of)
- Â Â Â Â Â Â Â Â Â Â A229
-
Contributions in support of business risk management programs under the Agricultural Policy Framework—Production insurance
Department(s) specific:
- 001—Agriculture and Agri-Food (Department of)
- Â Â Â Â Â Â Â Â Â Â A230
-
Grants in support of the Canadian Agriculture Income Stabilization (CAIS) Inventory Transition Initiative
Department(s) specific:
- 001—Agriculture and Agri-Food (Department of)
- Â Â Â Â Â Â Â Â Â Â A235
-
Contributions in support of the Canadian Agriculture Income Stabilization (CAIS) Inventory Transition Initiative
Department(s) specific:
- 001—Agriculture and Agri-Food (Department of)
- Â Â Â Â Â Â Â Â Â Â A236
-
Contribution payments for the Grain and Oilseed Payment Program
Department(s) specific:
- 001—Agriculture and Agri-Food (Department of)
- Â Â Â Â Â Â Â Â Â Â A237
-
Grant payments for the Grain and Oilseed Payment Program
Department(s) specific:
- 001—Agriculture and Agri-Food (Department of)
- Â Â Â Â Â Â Â Â Â Â A238
-
Contributions in support of business risk management programs under the Agricultural Policy Framework—Province—based programs
Department(s) specific:
- 001—Agriculture and Agri-Food (Department of)
- Â Â Â Â Â Â Â Â Â Â A239
-
Contributions in support of business risk management programs under the Agricultural Policy Framework—Agriculture policy initiatives
Department(s) specific:
- 001—Agriculture and Agri-Food (Department of)
- Â Â Â Â Â Â Â Â Â Â A294
-
Grant payments for the Golden Nematode Disaster Program
Description:
The legislative basis of the statutory expenditure authority is the Farm Income Protection Act.Department(s) specific:
- 001—Agriculture and Agri-Food (Department of)
- Â Â Â Â Â Â Â Â Â Â A295
-
Grants and contributions in support of the Cost of Production Benefit
Description:
The legislative basis of the statutory expenditure authority is the Farm Income Protection Act.Department(s) specific:
- 001—Agriculture and Agri-Food (Department of)
- Â Â Â Â Â Â Â Â Â Â A296
-
Grant and contribution payments for the Agricultural Disaster Relief Program—AgriRecovery
Description:
The legislative basis of the statutory expenditure authority is the Farm Income Protection Act.Department(s) specific:
- 001—Agriculture and Agri-Food (Department of)
- Â Â Â Â Â Â Â Â Â Â A297
-
Grants in support of the Cull Breeding Swine Program
Description:
The legislative basis of the statutory expenditure authority is the Farm Income Protection Act.Department(s) specific:
- 001—Agriculture and Agri-Food (Department of)
- Â Â Â Â Â Â Â Â Â Â A298
-
Grant and contribution payments for the AgriStability Program
Description:
The legislative basis of the statutory expenditure authority is the Farm Income Protection Act.Department(s) specific:
- 001—Agriculture and Agri-Food (Department of)
- Â Â Â Â Â Â Â Â Â Â A299
-
Contributions in support of the Assistance to the Pork Industry Initiative
Description:
The legislative basis of the statutory expenditure authority is the Farm Income Protection Act.Department(s) specific:
- 001—Agriculture and Agri-Food (Department of)
- Â Â Â Â Â Â Â Â A22
- Agriculture—Other payments
- Â Â Â Â Â Â Â Â Â Â A223
-
Grants to agencies established under Farm Products Agencies Act
Description:
This statutory authority provides for grants to agencies in connection with the Farm Products Agencies Act.Department(s) specific:
- 001—Agriculture and Agri-Food (Department of)
- Â Â Â Â Â Â Â Â Â Â A224
-
Loan guarantees under the Canadian Agricultural Loans Act
Description:
This statutory authority provides for loan guarantees pursuant to the Canadian Agricultural Loans Act. Prior to June 2009, the name of the Act was the Farm Improvement and Marketing Cooperatives Loans Act.Department(s) specific:
- 001—Agriculture and Agri-Food (Department of)
- Â Â Â Â Â Â Â Â Â Â A227
-
Canadian Cattlemen's Association Legacy Fund
Description:
Grant to the Canadian Cattlemen's Association Legacy and to Support Critical International and Domestic Market Development Activities. This statutory authority is established pursuant to Section 57 of the Budget Implementation Act, 2005.Department(s) specific:
- 001—Agriculture and Agri-Food (Department of)
- Â Â Â Â Â Â Â Â A23
- Environment
- Â Â Â Â Â Â Â Â Â Â A233
-
Canada Foundation for Sustainable Development Technology grant
Description:
This statutory authority (pursuant to the Budget Implementation Act 2003, Section 34) provides for the payment of a grant to the Canada Foundation for Sustainable Development Technology in the amount of $250 million. Pursuant to the Budget Implementation Act 2004, Section 10 provides for the payment of a grant to the Canada Foundation for Sustainable Development Technology in the amount of $200 million. Pursuant to the Budget Implementation Act, 2007, Section 145, an amount of $200 million is available for payment to the Canada Foundation for Sustainable Development Technology.Department(s) specific:
- 007—Environment (Department of the)
- 041—Natural Resources (Department of)
- Â Â Â Â Â Â Â Â Â Â A293
-
Nature Conservancy of Canada
Description:
Pursuant to Economic Action Plan Act, No. 1 (Budget Implementation Act, 2013), section 128, provides for a payment of a maximum amount of $20,000,000 to to the Nature Conservancy of Canada.Department(s) specific:
- 007—Environment (Department of the)
- Â Â Â Â Â Â Â Â A24
- Finance—Federal—provincial payments
- Â Â Â Â Â Â Â Â Â Â A241
-
Canada Health and Social Transfer
Description:
This statutory authority (pursuant to the Part V of the Federal-Provincial Fiscal Arrangements Act) provides for Canada Health and Social Transfer payments to provinces and territories. The expenditures are for health care, post-secondary education, childhood development and social assistance and services.Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â A242
-
Fiscal equalization
Description:
This statutory authority (pursuant to the Part I of the Federal-Provincial Fiscal Arrangements Act) provides for fiscal equalization payments to the less prosperous provincial governments, so that their residents can receive public services that are reasonably comparable to those in other provinces.Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â A243
-
Statutory subsidies
Description:
This statutory authority (pursuant to the Constitution Acts 1867-1982 and other statutory authorities) provides for transfer payments to the provinces. The statutory subsidies are the oldest federal transfer payments made to provinces and under the British North America Act, 1867 the 4 original provinces were to receive certain annual payments from the federal government. Similar arrangements were made with the provinces that joined subsequently.Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â A244
-
Alternative payments for standing programs
Description:
This statutory authority allow provinces to assume the administrative and financial authority for certain federal-provincial programs. In turn, the federal government provide provinces with tax points, the value of which is netted against total entitlements and, accordingly are recovered from cash transfers. The legislative basis of the statutory expenditure authority is the Federal/Provincial Fiscal Arrangements Act, Part VI.Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â A245
-
Youth allowances recovery
Description:
This statutory authority represents the recovery from Quebec of that portion of the special tax abatement in respect of the now-defunct Youth Allowances program. The legislative basis for this statutory expenditure authority is the Federal-Provincial Fiscal Revision Act, 1964, 1964-65, c.26.Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â A251
-
Canadian Millennium Scholarship Foundation
Description:
This statutory authority (pursuant to the Budget Implementation Act 1998) provided for a donation of $2.5 billion to be paid to the Canada Millennium Scholarship Foundation.Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â A256
-
Canada Health Transfer
Description:
This statutory authority (pursuant to the Federal-Provincial Fiscal Arrangements Act, Part V.1) provides provinces and territories with long-term predictable funding for health care and supports the principles of the Canada Health Act: universality; comprehensiveness; portability; accessibility; and, public administration, as well as the provisions relating to extra-billing and user charges.Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â A257
-
Canada Social Transfer
Description:
This statutory authority (pursuant to the Federal-Provincial Fiscal Arrangements Act, Part V.1) provides funding to provinces and territories with the purposes of financing social programs in a manner that provides provincial flexibility, of supporting the prohibition against imposing minimum residency requirements for social assistance, and of promoting any shared principles and objectives developed between the Minister of Human Resources and Skills Development and representatives of all the provinces. Specifically, the funding is in support of post-secondary education, social assistance and social services, and programs for children.Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â A267
-
Payment to Ontario related to Canada Health Transfer
Description:
This statutory authority (pursuant to the Federal-Provincial Fiscal Arrangements Act, Part V.1, Section 24.702), introduced in Budget 2009, provides additional payments to Ontario in 2009-10 and 2010-11 to ensure that, as an Equalization-receiving province, that province receives the same per capita Canada Health Transfer cash payments as other Equalization-receiving provinces. While the amount for 2009-10 was fixed at $489,058,000, the amount for 2010-11 will be recalculated until September 2013.Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â A273
-
Territorial financing (Part I.1—Federal—Provincial Fiscal Arrangement Act)
Description:
This statutory authority (pursuant to the Federal-Provincial Fiscal Arrangements Act, Part I.1) relates to Territorial Formula Financing, an annual unconditional transfer from the federal government to each of the three territorial governments. It enables territorial governments to provide a range of public programs and services to their residents that are comparable to those offered by provincial governments, at comparable levels of taxation. Prior to this program being legislated in 2004-05, funding was provided by way of "grants" as per agreements between each territorial government and the federal government.Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â A274
-
Wait times reduction transfer
Description:
This statutory authority (pursuant to the Part V.1 of the Federal-Provincial Fiscal Arrangements Act) provide funding for the purposes of assisting the provinces to reduce wait times according to their respective priorities, including training and hiring more health professionals, clearing backlogs, buildings capacity for regional centers of excellence, expanding appropriate ambulatory and community care programs and expanding tools to manage wait times, as outlined in the 2004 10 Year Plan to Strengthen Health Care.Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â A382
-
Transitional payment to Newfoundland and Labrador
Description:
The legislative basis for this statutory expenditure authority is the Nova Scotia and Newfoundland and Labrador Additional Fiscal Equalization Offset Payments Act.Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â A383
-
Additional Fiscal equalization to Nova Scotia
Description:
The legislative basis for this statutory expenditure authority is Part I of the Federal-Provincial Fiscal Arrangements Act.Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â A384
-
Additional Fiscal equalization Offset Payment to Nova Scotia
Description:
The legislative basis for this statutory expenditure authority is the Nova Scotia and Newfoundland and Labrador Additional Fiscal Equalization Offset Payments Act.Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â A385
-
Payments to provinces for assistance with sales tax harmonization
Description:
This statutory authority (pursuant to the Section 8.4 of the Part III.1 of the Federal-Provincial Fiscal Arrangements Act) provides funding to provinces who have entered into a sales tax harmonization agreement for the purposes of assisting for the administration and enforcement of the system of taxation contemplated under the agreement.Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â A386
-
Payment to Nova Scotia—Offshore Petroleum Resources
Description:
This statutory authority (pursuant to the Economic Recovery Act (stimulus), 2009, Section 19) provides for the payment of an amount of $174,500,000 to Nova Scotia related to the profit realized in the project of Offshore Petroleum Resources.Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â A387
-
Additional Fiscal equalization Payment—Total Transfer Protection (BIA 2010)
Description:
This statutory authority (pursuant to the Jobs and Economic Growth Act (Budget Implementation Act, 2010), Section 1646 which amends the Federal-Provincial Fiscal Arrangements Act) provides an additional fiscal equalization payment to Nova Scotia for $250,405,000, New Brunswick for $80,300,000, Manitoba for $175,494,000 and Prince Edward Island for $3,304,000.Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â A388
-
Canada Health Transfer and Canada Social Transfer to Saskatchewan and Newfoundland and Labrador—Total Transfer Protection
Description:
This statutory authority (pursuant to the Jobs and Economic Growth Act (Budget Implementation Act, 2010), Section 1648 which amends the Federal-Provincial Fiscal Arrangements Act) provides a payment of $7,304,000 to Saskatchewan and $8,408,000 to Newfoundland and Labrador.Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â A389
-
Fiscal stabilization
Description:
This statutory authority (pursuant to Part II of the Federal-Provincial Fiscal Arrangements Act) provides stabilization payments to protect provincial governments from sharp year-over-year declines in the sum of their own-source and Equalization revenues resulting from extraordinary economic downturns. The payment in 2014-15 of $103,400,000 represents the new determination of the demand submitted by the Government of Quebec for 1991-92.Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â A421
-
Environment, including public transit and energy—efficient retrofit program for low—income housing
Description:
Payments to provinces for the environment, including for public transit and for energy-efficient retrofit program for low-income housing. New statutory authority for Finance is established pursuant to an Act to authorize the Minister of finance to make certain payments (S.C.2005,c.36).Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â A422
-
Training programs and post—secondary education access enhancement
Description:
Payments to provinces to support training programs and enhancing access to post-secondary education, to benefit, among others, aboriginal Canadians. New statutory authority for Finance is established pursuant to an Act to authorize the Minister of finance to make certain payments (S.C.2005,c.36).Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â A423
-
Affordable housing
Description:
Payments to provinces for affordable housing, including housing for aboriginal Canadians. New statutory authority for Finance is established pursuant to an Act to authorize the Minister of finance to make certain payments (S.C.2005,c.36).Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â A432
-
Payments to Ontario
Description:
This statutory authority (pursuant to the Budget Implementation Act, 2007 , Section 58), provides for the payment of an amount of $250,000,000 to the Province of Ontario to assist the province in the transition to a single corporate tax administration.Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â A437
-
Incentive for provinces to eliminate taxes on capital
Description:
This statutory authority (pursuant to the Budget and Economic Statement Implementation Act, 2007, Section 139), provides for the payment of an incentive for a province to eliminate capital taxes.Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â A439
-
Securities regulation
Description:
This statutory authority (pursuant to the Budget Implementation Act, 2014, Section 313 which amends the Budget Implementation Act, 2009, Section 295 (1)) provides for the payments of a maximum amount of $150,000,000 or any other amount that may be specified in an appropriation Act, to provinces and territories for matters relating to the establishment of a Canadian securities regulation regime and a Canadian regulatory authority.Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â A444
-
Additional Fiscal equalization Payment—Total Transfer Protection (BIA1 2013)
Description:
This statutory authority pursuant to the Economic Action Plan 2013 Act, No. 1, Section 111, which amends Part I of the Federal-Provincial Fiscal Arrangements Act, provides an additional fiscal equalization payment to New Brunswick for $48,891,000 and to Manitoba for $6,915,000.Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â A26
- Finance—International development payments
- Â Â Â Â Â Â Â Â Â Â A261
-
Payments for International Development Association
Description:
The legislative basis for this statutory expenditure authority is the Bretton Woods and Related Agreements Act.Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â A262
-
Payments to International Monetary Fund's Poverty Reduction and Growth Facility
Description:
The legislative basis is for this statutory expenditure authority the Bretton Woods and Related Agreements Act.Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â A264
-
Payments for foreign aid
Description:
New statutory authority for Finance is established pursuant to an Act to authorize the Minister of finance to make certain payments (S.C.2005,c.36).Department(s) specific:
- 005—Foreign Affairs, Trade and Development (Department of)
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â A265
-
Payment for multilateral debt relief
Description:
This statutory authority (pursuant to the Economic Recovery Act (stimulus), 2009, Section 18) provides for the payment of a maximum amount of $200 million in each fiscal year, to international organizations in order to make debt payments on behalf of eligible countries. The total amount paid out must not be more than a total of $2.5 billion.Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â A266
-
Small and Medium Enterprise (SME) Finance Challenge
Description:
The legislative basis for this statutory expenditure authority is the Bretton Woods and Related Agreements Act, Section 8.Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â A268
-
Fast start climate change financing
Description:
The legislative basis for this statutory expenditure authority is the Bretton Woods and Related Agreements Act, Section 8.Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â A269
-
Agriculture Advance Market Commitment
Description:
The legislative basis for this statutory expenditure authority is the Bretton Woods and Related Agreements Act, Section 8.Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â A27
- Finance—Other
- Â Â Â Â Â Â Â Â Â Â A270
-
Payments to the Canadian Securities regulation Regime Transition Office
Description:
This statutory authority (pursuant to the Canadian Securities Regulation Regime Transition Office Act, Section 14) provides for the payments of a maximum amount of $33,000,000 to the Transition Office for its use.Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â A271
-
Payments for pensions grants or allowances in respect to the Halifax Relief Pension Continuation Act
Description:
This statutory authority (pursuant to the Halifax Relief Pension Continuation Act) provides for payments of pensions, grants and allowances in relation to the Halifax 1917 explosion.Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â A284
-
Payments to PPP Canada Inc.
Description:
This statutory authority (pursuant the Budget and Economic Statement Implementation Act, 2007), provides for the payment of a maximum amount of $5 million to PPP Canada Inc.Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â A28
- Foreign Affairs, Trade and Development (Department of)
- Â Â Â Â Â Â Â Â Â Â A281
-
Payments to the international financial institutions accounts
Description:
This statutory authority (pursuant to the International Development (Financial Institutions) Assistance Act) provides for the encashment of notes issued to the development assistance funds of the international financial institutions.Department(s) specific:
- 005—Foreign Affairs, Trade and Development (Department of)
- Â Â Â Â Â Â Â Â A29
- Export Development Canada
- Â Â Â Â Â Â Â Â Â Â A291
-
Payments of concessional loans to facilitate and develop trade between Canada and foreign countries
Description:
This statutory authority (pursuant to the Export Development Act, ) provides for the funding of the Canada Account related to concessional loan disbursements and loan provisioning.Department(s) specific:
- 123—Export Development Canada (Crown Corporation)
- Â Â Â Â Â Â Â Â Â Â A292
-
Forgiveness of non—budgetary loans pursuant to section 23(6) of the Export Development Act
Description:
This statutory authority (pursuant to Section 23(6) of the Export Development Act) provides for the forgiveness of the Canada Account non-budgetary loans.Department(s) specific:
- 123—Export Development Canada (Crown Corporation)
- Â Â Â Â Â Â Â Â A31
- Health
- Â Â Â Â Â Â Â Â Â Â A311
-
Payments for Insured Health Services and Extended Health Care
Description:
This statutory authority (pursuant to the Federal-Provincial Fiscal Arrangements Act, Established Programs Financing) provided for statutory expenditures insured health services and extended health care. In 1996-97 this statutory authority was replaced by the Canada Health and Social Transfer payments (authority code A241) but remains operative to allow for any residual Established Programs Financing recoveries or payments.Department(s) specific:
- 022—Health (Department of)
- Â Â Â Â Â Â Â Â Â Â A312
-
Canada Health Infoway Inc.
Description:
Pursuant to the Budget Implementation Act, 2009, Section 316, a maximum amount of $500 million is available for payment to Canada Health Infoway Inc.—Pursuant to the Budget Implementation Act, 2007, Section 133, a maximum amount of $400 million is available for payment to Canada Health Infoway Inc.—Pursuant to the Budget Implementation Act, 2004, Section 11, a maximum amount of $100 million is available for payment to Canada Health Infoway Inc.- Pursuant to the Budget Implementation Act 2003, Section 36 provides for the payment of a grant to the Canada Health Infoway Inc. in the amount of $600 million.Department(s) specific:
- 022—Health (Department of)
- Â Â Â Â Â Â Â Â Â Â A315
-
Payments in connection with the Patent Act (Patented medicines)
Department(s) specific:
- 022—Health (Department of)
- Â Â Â Â Â Â Â Â A32
- Employment and Social Development Canada
- Â Â Â Â Â Â Â Â Â Â A320
-
Benefit enhancement measures —Employment Insurance Operating Account
Description:
This statutory authority (pursuant to the Employment Insurance Act, Section 73.1) provides for the cost of the benefit enhancement measures.Department(s) specific:
- 014—Employment and Social Development (Department of)
- Â Â Â Â Â Â Â Â Â Â A321
-
Interest payments under the Canada Student Loans Act
Description:
This statutory authority (pursuant to the Canada Student Loans Act, Section 6.(1)) provides for payments of interest to lending institutions in respect of each guaranteed student loan made by that lender to a full time student.Department(s) specific:
- 014—Employment and Social Development (Department of)
- Â Â Â Â Â Â Â Â Â Â A322
-
Liabilities under the Canada Student Loans Act
Description:
This statutory authority (pursuant to the Canada Student Loans Act) provides for the funding of liabilities related to guaranteed student loans under the Act. These include payments to financial institutions (other than interest payments under Section 6(1) of the Act—see the Authority code A321), alternative payments to the provinces/territories, provincial administration fees, and other liabilities.Department(s) specific:
- 014—Employment and Social Development (Department of)
- Â Â Â Â Â Â Â Â Â Â A323
-
Interest and other payments under the Canada Student Financial Assistance Act
Description:
This statutory authority (pursuant to the Canada Student Financial Assistance Act) provides for the funding of liabilities related to risk-shared Canada Student Loans under the Act. These include interest and other payments to financial institutions, alternative payments to the provinces/territories, provincial administration fees, and other liabilities.Department(s) specific:
- 014—Employment and Social Development (Department of)
- Â Â Â Â Â Â Â Â Â Â A325
-
Labour adjustment benefits payments
Description:
This statutory authority (pursuant to the Labour Adjustments Benefits Act) provides for payments of labour adjustment benefits in accordance with the terms and conditions prescribed by the Governor in Council to assist workers who have been laid off.Department(s) specific:
- 014—Employment and Social Development (Department of)
- Â Â Â Â Â Â Â Â Â Â A326
-
Payments of compensation respecting government employees and merchant seamen
Description:
This statutory authority (pursuant to the Government Employees Compensation Act) provides for payments to government employees, to Provincial Workers Compensation Boards and commissions, and for recovery of costs from Crown corporations, agencies and departments. Also (pursuant to the Merchant Seamen Compensation Act) it provides for payments to certain dependants of merchant seamen.Department(s) specific:
- 014—Employment and Social Development (Department of)
- Â Â Â Â Â Â Â Â Â Â A327
-
Old Age Security Pension
Description:
This statutory authority (pursuant to the Old Age Security Act) provides for payment of an Old Age Security pension to most Canadians aged 65 or older.Department(s) specific:
- 014—Employment and Social Development (Department of)
- Â Â Â Â Â Â Â Â Â Â A330
-
Canada education savings grant payments to Registered Educations Savings Plans (RESPs)trustees on behalf of RESP beneficiaries to encourage Canadians to save for post—secondary education of children
Description:
This statutory authority (pursuant to the Department of Human Resources Development Act, Part III.I) provides for payments to financial institutions of a Canada Education Savings Grant (CESG) to beneficiaries of Registered Education Savings Plans (RESP).Department(s) specific:
- 014—Employment and Social Development (Department of)
- Â Â Â Â Â Â Â Â Â Â A331
-
Canada Study Grants to qualifying full and part—time students pursuant to the Canada Student Financial Assistance Act
Description:
This statutory authority (pursuant to the Canada Student Financial Assistance Act) provides for payments of grants to qualifying students.Department(s) specific:
- 014—Employment and Social Development (Department of)
- Â Â Â Â Â Â Â Â Â Â A332
-
Payments related to the direct financing arrangements under the Canada Student Financial Assistance Act
Description:
This statutory authority (pursuant to the Canada Student Financial Assistance Act) provides the funding of liabilities related to direct financing student loans, including federal-provincial integrated loans, under the Act. These include interest and transaction fee payments to financial institutions during the transition period, payments under service provider contracts, alternative payments to the provinces/territories, provincial administration fees, and other liabilities.Department(s) specific:
- 014—Employment and Social Development (Department of)
- Â Â Â Â Â Â Â Â Â Â A333
-
Old age guaranteed income supplement payments
Description:
This statutory authority (pursuant to the Old Age Security Act) provides for a supplement to be paid to low-income seniors (that meet certain income requirements) who are receiving the Old Age Security pension.Department(s) specific:
- 014—Employment and Social Development (Department of)
- Â Â Â Â Â Â Â Â Â Â A334
-
Old age allowance payments
Description:
This statutory authority (pursuant to the Old Age Security Act) provides for an allowance to be paid to spouses of low-income seniors who meet certain conditions related to the Old Age Security Program.Department(s) specific:
- 014—Employment and Social Development (Department of)
- Â Â Â Â Â Â Â Â Â Â A335
-
Universal Child Care Benefit
Department(s) specific:
- 014—Employment and Social Development (Department of)
- Â Â Â Â Â Â Â Â Â Â A337
-
Canada Learning Bond payments to Registered Education Savings Plans (RESPs) trustees on behalf of RESP beneficiaries to support access to post—secondary education to children from low—income families
Department(s) specific:
- 014—Employment and Social Development (Department of)
- Â Â Â Â Â Â Â Â Â Â A338
-
Wage Earner Protection Program
Description:
This statutory authority (pursuant to the Wage earner Protection Program Act) provides for payments to individuals in respect of wages owed to them by employers who are bankrupt or subject to a receivership.Department(s) specific:
- 014—Employment and Social Development (Department of)
- Â Â Â Â Â Â Â Â Â Â A339
-
Canada Disability Savings Bond
Description:
This statutory authority (pursuant to the Canada Disability Savings Act, Section 6.(1)) provides for the payment of a Canada Disability Savings Bond into a registered disability savings plan of a beneficiary.Department(s) specific:
- 014—Employment and Social Development (Department of)
- Â Â Â Â Â Â Â Â Â Â A340
-
Canada Disability Savings Grants
Description:
This statutory authority (pursuant to the Canada Disability Savings Act, Section 6.(1)) provides, in respect of any contribution made to a registered disability savings plan of a beneficiary, for the payment of a Canada Disability Savings Grants into the plan.Department(s) specific:
- 014—Employment and Social Development (Department of)
- Â Â Â Â Â Â Â Â Â Â A349
-
Payments in connection with the Apprentice Loans Act
Description:
This statutory authority (pursuant to Division 30 of Part 6 of the Economic Action Plan 2014 Act, No. 1 which enacts the Apprentice Loans Act) provides for any payments in connection with the Apprentice Loans Act (other than apprentice loans—see the authority code G181).Department(s) specific:
- 014—Employment and Social Development (Department of)
- Â Â Â Â Â Â Â Â A34
- Indian affairs and Northern Development
- Â Â Â Â Â Â Â Â Â Â A342
-
Grants to aboriginal organizations designated to receive claim settlement payments pursuant to Comprehensive Land Claim Settlement Acts
Description:
This statutory authority (pursuant to the Comprehensive Land Claim Settlements Acts) provides for payments to aboriginal organizations designated to receive claim settlements specified in land claim agreements enacted by Comprehensive Land Claim Settlement Acts (agreements are required in cases where Aboriginal title (traditional use and occupancy of land) had not been dealt with by treaty or by other legal methods).Department(s) specific:
- 042—Indian Affairs and Northern Development (Department of)
- Â Â Â Â Â Â Â Â Â Â A345
-
Grant to the Nunatsiavut Government for the implementation of the Labrador Inuit Land Claims Agreement pursuant to the Labrador Inuit Land Claims Agreement Act
Department(s) specific:
- 042—Indian Affairs and Northern Development (Department of)
- Â Â Â Â Â Â Â Â Â Â A346
-
Mackenzie Gas Projects Impacts Act
Description:
To establish the Corporation from the Mitigation of Mackenzie Gas Project Impacts.Department(s) specific:
- 042—Indian Affairs and Northern Development (Department of)
- Â Â Â Â Â Â Â Â Â Â A347
-
Grassy Narrows and Islington Bands Mercury Disability Board
Description:
This statutory authority (pursuant to the Grassy Narrows and Islington Indian Band Mercury Pollution Claims Settlement Act) provides for the payment of certain sums to each Band, the establishment of the Grassy Narrows and Islington Bands Mercury Disability Board ... and, subject to certain exceptions contained in the Agreement, the abolition of all existing and future rights of action of the Bands and of every past, present or future member of the Bands, and the estates thereof, in respect of any claims and causes of action that are the subject of the agreement.Department(s) specific:
- 042—Indian Affairs and Northern Development (Department of)
- Â Â Â Â Â Â Â Â Â Â A348
-
Indian Annuities Treaty payments
Description:
This statutory authority provides for payments ($4 or $5) to any registered Indian who is either a member of or affiliated with the bands that signed the Robinson-Huron, Robinson-Superior and eleven (11) numbered treaties. The treaty annuities are normally paid in cash at treaty day events. Triennial clothing allowances are also paid to the Chiefs and councillors and hunting and fishing supplies (e.g. ammunition and nets). The legislative basis of the statutory expenditure authority is the Indian Act, R.S., 1985, c. I-5.Department(s) specific:
- 042—Indian Affairs and Northern Development (Department of)
- Â Â Â Â Â Â Â Â A35
- Office of Infrastructure of Canada
- Â Â Â Â Â Â Â Â Â Â A353
-
Infrastructure Stimulus Fund
Description:
This statutory authority (pursuant to the Budget Implementation Act, 2009, Section 300) provides for the payment of a maximum amount of $2,000,000,000 to provide funding for infrastructure projects primarily related to infrastructure rehabilitation.Department(s) specific:
- 142—Office of Infrastructure of Canada
- Â Â Â Â Â Â Â Â Â Â A354
-
Provincial—Territorial Infrastructure Base Funding Program
Description:
This statutory authority (pursuant to the Budget Implementation Act, 2009, Section 301) provides for the payment of a maximum amount of $495,000,000 to provinces and territories for infrastructure projects.Department(s) specific:
- 142—Office of Infrastructure of Canada
- Â Â Â Â Â Â Â Â Â Â A355
-
Communities Component of the Building Canada Fund
Description:
This statutory authority (pursuant to the Budget Implementation Act, 2009, Section 302) provides for the payment of a maximum amount of $250,000,000 to provide funding for infrastructure projects in communities that have a population of less than 100,000.Department(s) specific:
- 142—Office of Infrastructure of Canada
- Â Â Â Â Â Â Â Â Â Â A356
-
Green Infrastructure Fund
Description:
This statutory authority (pursuant to the Budget Implementation Act, 2009, Section 303) provides for the payment of a maximum amount of $200,000,000 to support infrastructure projects that promote a clean environment.Department(s) specific:
- 142—Office of Infrastructure of Canada
- Â Â Â Â Â Â Â Â Â Â A357
-
Gas Tax Fund—Financing municipal infrastructure
Description:
This statutory authority pursuant to the Economic Action Plan Act, No.1 (Budget Implementation Act, 2013), Section 233 which amends the Keeping Canada's Economy and Jobs Growing Act, provides for a payement of a maximum amount determined in accordance with subsection (2) of the same act for each fiscal year beginning on or after April 1, 2014, to provinces, territories, municipalities, municipal associations, provincial, territorial and municipal entities and First Nations for the purpose of municipal, regional and First Nations infrastructure.Department(s) specific:
- 042—Indian Affairs and Northern Development (Department of)
- 142—Office of Infrastructure of Canada
- Â Â Â Â Â Â Â Â A36
- Industry
- Â Â Â Â Â Â Â Â Â Â A362
-
Liabilities in Atlantic Canada under the Small Business Loan Act
Description:
This statutory authority (pursuant to the Small Business Loan Act) provides for payment of claims (i.e., sharing of loan losses between the lenders and the federal government). The Small Business Loans Act (SBLA) was repealed on March 31, 1999. While lending activity ceased on March 31, 1999, the Small Business Loans Administration will continue to receive claims and revenue associated with these loans for many years to come. SBL loans can have maturities of up to 10 years after the first scheduled principal payment, and lenders may take as long as three years after a loan defaults to claim their losses. Industry Canada manages the program for itself and the regional economic development agencies.Department(s) specific:
- 012—Economic Development Agency of Canada for the Regions of Quebec
- 023—Atlantic Canada Opportunities Agency
- 033—Industry (Department of)
- 044—Western Economic Diversification (Department of)
- Â Â Â Â Â Â Â Â Â Â A364
-
Canada Foundation for Innovation
Description:
This statutory authority (pursuant to the Budget Implementation Acts 1997 and 2003, Section 94 and 39) provides for the payment of a grant to the Canada Foundation for Innovation in the amount of $800 million and $500 million respectively.Department(s) specific:
- 033—Industry (Department of)
- Â Â Â Â Â Â Â Â Â Â A366
-
Liabilities under the Canada Small Business Financing Act
Description:
This statutory authority (pursuant to the Canada Small Business Financing Act (CSBFA)) which became effective on April 1, 1999 and replaces the Small Business Loans Act. The CSBFA program parameters parallel those of the SBLA, (i.e., sharing of loan losses between the lenders and the federal government and revenue associated with these loans) but certain provisions have been included to strengthen the move toward cost recovery. Industry Canada manages the program for itself and the regional economic development agencies.Department(s) specific:
- 012—Economic Development Agency of Canada for the Regions of Quebec
- 023—Atlantic Canada Opportunities Agency
- 033—Industry (Department of)
- 044—Western Economic Diversification (Department of)
- Â Â Â Â Â Â Â Â Â Â A367
-
Genome Canada
Description:
Pursuant to Economic Action Plan Act, No. 1 (Budget Implementation Act, 2013), section 127 provides for a payment of a maximum amount of 165 million.Department(s) specific:
- 033—Industry (Department of)
- Â Â Â Â Â Â Â Â Â Â A369
-
Liabilities for loan guarantee payments pursuant to paragraph 14(1)(b) of the Department of Industry Act
Description:
This statutory authority (pursuant to the Department of Industry Act section 14(1)(b)) provides to guarantee the repayment of a loan.Department(s) specific:
- 033—Industry (Department of)
- Â Â Â Â Â Â Â Â Â Â A438
-
Improving infrastructure at universities and colleges
Description:
This statutory authority (pursuant to the Budget Implementation Act, 2009, Section 309) provides for the payment of a maximum amount of $1,000,000,000 to accelerate repairs and maintenance at post-secondary institutions.Department(s) specific:
- 033—Industry (Department of)
- Â Â Â Â Â Â Â Â A37
- Natural Resources
- Â Â Â Â Â Â Â Â Â Â A370
-
Reduction of housing energy consumption, Natural Resources Canada
Description:
This statutory authority (pursuant to Part 2 of the Energy Costs Assistance Measures Act) provides for a sum in an aggregate amount of not more than $75 million for the purpose of carrying out the powers referred to in paragraphs 21(a) to (c) and (e) of the Energy Efficiency Act and supporting the measures to reduce the energy consumption of housing projects referred to in subsection 8(1) of the Energy Costs Assistance Measures Act.Department(s) specific:
- 041—Natural Resources (Department of)
- Â Â Â Â Â Â Â Â Â Â A371
-
Payments to Atomic Energy of Canada Limited (AECL)
Description:
Pursuant to the Jobs and Economic Growth Act (Budget Implementation Act, 2010), Section 2146 provides for payments to AECL for any amount that is required to carry out a measure referred to in sections 2139 to 2141 under this Act.Department(s) specific:
- 041—Natural Resources (Department of)
- Â Â Â Â Â Â Â Â Â Â A372
-
Canada / Nova Scotia Development Fund
Description:
This statutory authority (pursuant to the Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act, Part VI) provides for expenditures related to the Canada-Nova Scotia Development Fund, established in March 1982 to pay for infrastructure costs directly or indirectly relating to the expansion or development, production or transportation of oil and gas in the Nova Scotia offshore area.Department(s) specific:
- 041—Natural Resources (Department of)
- Â Â Â Â Â Â Â Â Â Â A373
-
Canada / Newfoundland Development Fund
Description:
This statutory authority (pursuant to the Canada-Newfoundland and Labrador Atlantic Accord Implementation Act, Part VI) provides for expenditures related the Canada-Newfoundland Offshore Development Fund to help defray the social and economic infrastructure costs related to oil and gas development off the coast of Newfoundland and Labrador, allowing the province to benefit from offshore development activity.Department(s) specific:
- 041—Natural Resources (Department of)
- Â Â Â Â Â Â Â Â Â Â A374
-
Canada / Newfoundland Offshore Petroleum Board
Description:
This statutory authority (pursuant to the Canada-Newfoundland and Labrador Atlantic Accord Implementation Act, Part I) provides for expenditures related the Canada-Newfoundland Offshore Petroleum Board that manages the petroleum resources in the Newfoundland offshore area on behalf of the Government of Canada and the Government of Newfoundland and Labrador.Department(s) specific:
- 041—Natural Resources (Department of)
- Â Â Â Â Â Â Â Â Â Â A375
-
Canada / Nova Scotia Offshore Petroleum Board
Description:
This statutory authority (pursuant to the Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act, Part I) provides for expenditures related the Canada-Nova Scotia Offshore Petroleum Board that is the independent joint agency of the Governments of Canada and Nova Scotia established pursuant to the federal Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act and the provincial Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation (Nova Scotia) Act.Department(s) specific:
- 041—Natural Resources (Department of)
- Â Â Â Â Â Â Â Â Â Â A376
-
Payments to the Nova Scotia Offshore Revenue Account
Description:
This statutory authority .(pursuant to the Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act, Part IV) provides for expenditures related the Nova Scotia Offshore Revenue Account for amounts that have been refunded or reimbursed by the province.Department(s) specific:
- 041—Natural Resources (Department of)
- Â Â Â Â Â Â Â Â Â Â A378
-
Payments to the Newfoundland Offshore Petroleum Resource Revenue Fund
Description:
This Natural Resources statutory authority (pursuant to the Canada-Newfoundland and Labrador Atlantic Accord Implementation Act, Part IV) provides for expenditures related the Newfoundland Offshore Petroleum Resource Revenue Fund for amounts that have been refunded or reimbursed by the province.Department(s) specific:
- 041—Natural Resources (Department of)
- Â Â Â Â Â Â Â Â Â Â A379
-
Newfoundland Fiscal equalization Offset Payments
Description:
This statutory authority (pursuant to the Canada-Newfoundland and Labrador Atlantic Accord Implementation Act, Part V) provides for fiscal equalization offset payments to the province of Newfoundland and Labrador.Department(s) specific:
- 041—Natural Resources (Department of)
- Â Â Â Â Â Â Â Â Â Â A380
-
EnerGuide for Houses Retrofit Incentive Program
Description:
This statutory authority (pursuant to the Energy Costs Assistance Measures Act) provides for an aggregate amount of not more than $338 million for the purpose of providing additional funding for the EnerGuide for Houses Retrofit Incentive Program undertaken under section 21 of the Energy Efficiency Act, including the costs and expenses of the administration of that program.Department(s) specific:
- 041—Natural Resources (Department of)
- Â Â Â Â Â Â Â Â Â Â A381
-
Crown share adjustment payments for Nova Scotia Offshore Petroleum Resources
Description:
This statutory authority (pursuant to the Canada Nova Scotia Offshore Petroleum Accord Implementation Act) provides for crown share adjustment payments to be made to the province of Nova Scotia. The amount is equal to seventy-five per cent of the profit realized on project resulting in the production of petroleum in the Nova Scotia offshore area.Department(s) specific:
- 041—Natural Resources (Department of)
- Â Â Â Â Â Â Â Â A39
- Canada Revenue Agency
- Â Â Â Â Â Â Â Â Â Â A391
-
Children's Special Allowance payments
Description:
This statutory authority (pursuant to the Children's Special Allowances Act) provides for children's special allowance (CSA) payments. The CSA is a tax-free monthly payment to provincial or territorial agencies and other organizations or individuals for a child who: is under the age of 18; physically resides in Canada; and is maintained by an agency.Department(s) specific:
- 122—Canada Revenue Agency—(Administered Activities)
- 130—Canada Revenue Agency—(Agency Activities)
- Â Â Â Â Â Â Â Â Â Â A392
-
Energy cost benefit
Department(s) specific:
- 014—Employment and Social Development (Department of)
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â Â Â Â Â A393
-
Softwood lumber—Payments to provinces
Description:
This statutory authority is established pursuant to the Softwood Lumber Products Export Charge Act, 2006. It provides for payments to Provinces as stipulated in the Act and related Regulations.Department(s) specific:
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â Â Â A40
- Public Works and Government Services
- Â Â Â Â Â Â Â Â Â Â A401
-
Payment in lieu of taxes to municipalities and other taxing authorities
Description:
This statutory authority (pursuant to the Municipal Grants Act) provides for payments in lieu of taxes to local taxing authorities (e.g., municipalities, towns, cities and school boards). The amounts expended by PWGSC are recovered from the custodian departments and credited against the statutory payments.Department(s) specific:
- 127—Public Works and Government Services (Department of)
- Â Â Â Â Â Â Â Â A41
- Transport
- Â Â Â Â Â Â Â Â Â Â A411
-
Victoria Bridge, Montreal
Description:
This statutory authority (pursuant to Vote 107, Appropriation Act #5, 1963) provides for expenditures related to the Victoria Bridge for payments to CN Rail for loss of toll revenue and for rehabilitation work on the roadway portion of the bridge.Department(s) specific:
- 034—Transport (Department of)
- Â Â Â Â Â Â Â Â Â Â A413
-
Northumberland Strait Crossing subsidy payment
Description:
This statutory authority (pursuant to the Northumberland Strait Crossing Act) provides for an annual subsidy payment (for 35 years, with the last payment being April 1, 2032) to the Strait Crossing Development Inc. for the Confederation Bridge.Department(s) specific:
- 034—Transport (Department of)
- Â Â Â Â Â Â Â Â Â Â A414
-
Payments in respect of St. Lawrence Seaway agreements
Description:
This statutory authority (pursuant to the Canada Marine Act, Part 3, Section 82.) provides for payments to the St. Lawrence Seaway Authority for charges, expenses and outlays incurred in connection with government retained assets as specified in the Managed Asset Agreement.Department(s) specific:
- 034—Transport (Department of)
- Â Â Â Â Â Â Â Â A45
- Canada Mortgage and Housing Corporation
- Â Â Â Â Â Â Â Â Â Â A451
-
Reduction of housing energy consumption, Canada Mortgage and Housing Corporation
Description:
This statutory authority (pursuant to Part 2 of the Energy Costs Assistance Measures Act) provides for a sum in an aggregate amount of not more than $425 million for the purpose of providing funding for measures to reduce the energy consumption of housing projects as defined in section 2 of that Act (National Housing Act, including the costs and expenses of the implementation and administration of those measures.Department(s) specific:
- 091—Canada Mortgage and Housing Corporation (Crown Corporation)
- Â Â Â Â Â Â Â Â Â Â A452
-
EnerGuide for low—income households
Description:
Remaining commitments related to the program that provided assistance to low-income households to make their homes more energy efficient.Department(s) specific:
- 091—Canada Mortgage and Housing Corporation (Crown Corporation)
- Â Â Â Â Â Â Â Â Â Â A453
-
Renovation and retrofit of social housing
Description:
This statutory authority (pursuant to the Budget Implementation Act, 2009, Section 312) provides for the payment of a maximum amount of $500,000,000 to provide funding to provinces and territories to address the backlog in demand for renovation and energy retrofits of social housing.Department(s) specific:
- 091—Canada Mortgage and Housing Corporation (Crown Corporation)
- Â Â Â Â Â Â Â Â Â Â A454
-
Housing for low—income seniors
Description:
This statutory authority (pursuant to the Budget Implementation Act, 2009, Section 313) provides for the payment of a maximum amount of $200,000,000 to provide funding to provinces and territories through the Affordable Housing Initiative for the construction of housing units for low-income seniors.Department(s) specific:
- 091—Canada Mortgage and Housing Corporation (Crown Corporation)
- Â Â Â Â Â Â Â Â A47
- Citizenship and Immigration Canada
- Â Â Â Â Â Â Â Â Â Â A471
-
Fees returned in connection with a terminated application
Description:
This statutory authority (pursuant to the Budget Implementation Act 2012, Section 707 which amends the Immigration and Refugee Protection Act) provides for, under certain circumstances, the return of fees paid in relation to an application, by a foreign national for a permanent resident visa as a member of the prescribed class of federal skilled workers, that was made before February 27, 2008.Department(s) specific:
- 050—Citizenship and Immigration (Department of)
- Â Â Â Â Â Â Â Â Â Â A472
-
Fees returned in connection with a terminated application in investor and entrepreneur classes
Description:
This statutory authority (pursuant to the Budget Implementation Act 2014, Section 303 which amends the Immigration and Refugee Protection Act) provides for the return of fees paid in relation to an application, by a foreign national for a permanent resident visa as a member of the prescribed class of investors or of entrepreneurs if, before February 11, 2014, it has not been established by an officer, in accordance with the regulations, whether the applicant meets the selection criteria and other requirements applicable to the class in question.Department(s) specific:
- 050—Citizenship and Immigration (Department of)
- Â Â Â Â Â Â A5
- Revolving funds
- Â Â Â Â Â Â Â Â A50
- Agriculture
- Â Â Â Â Â Â Â Â Â Â A501
-
Canadian Grain Commission Revolving Fund
Description:
This statutory authority (pursuant to the Treasury Board 1995 approval) provides for expenditures for purposes of operating the Canadian Grain Revolving Fund and the authority to spend revenue received. The aggregate of expenditures may not exceed, at any one time, more than $2,000,000. Provisions of the Revolving Funds Act indicate that the act may be amended/repealed by an Appropriation Act and as such, the legislative basis of this statutory expenditure authority was Appropriation Act #4 1994-95.Department(s) specific:
- 133—Canadian Grain Commission
- Â Â Â Â Â Â Â Â Â Â A502
-
Canadian Pari—Mutuel Agency Revolving Fund
Description:
The legislative basis for this statutory expenditure authority is the Revolving Funds Act.Department(s) specific:
- 001—Agriculture and Agri-Food (Department of)
- Â Â Â Â Â Â Â Â A51
- Canadian Heritage
- Â Â Â Â Â Â Â Â Â Â A513
-
National Film Board Revolving Fund
Description:
The legislative basis for this statutory expenditure authority is the Revolving Funds Act.Department(s) specific:
- 039—National Film Board
- Â Â Â Â Â Â Â Â A52
- Foreign Affairs, Trade and Development (Department of)
- Â Â Â Â Â Â Â Â A53
- Industry
- Â Â Â Â Â Â Â Â Â Â A531
-
Canadian Intellectual Property Office Revolving Fund
Description:
Provisions of the Revolving Funds Act indicate that the act may be amended/repealed by an Appropriation Act and as such, the legislative basis of this statutory expenditure authority was Appropriation Act #3 1993-94.Department(s) specific:
- 033—Industry (Department of)
- Â Â Â Â Â Â Â Â A54
- Natural Resources
- Â Â Â Â Â Â Â Â Â Â A541
-
Geomatics Canada Revolving Fund
Description:
Provisions of the Revolving Funds Act indicate that the act may be amended/repealed by an Appropriation Act and as such, the legislative basis of this statutory expenditure authority was Appropriation Act #3 1993-94.Department(s) specific:
- 041—Natural Resources (Department of)
- Â Â Â Â Â Â Â Â A56
- Public Works and Government Services
- Â Â Â Â Â Â Â Â Â Â A561
-
Real Property Services Revolving Fund
Description:
The legislative basis for this statutory expenditure authority is the Revolving Funds Act.Department(s) specific:
- 127—Public Works and Government Services (Department of)
- Â Â Â Â Â Â Â Â Â Â A564
-
Optional Services Revolving Fund
Description:
The legislative basis for this statutory expenditure authority is the Revolving Funds Act.Department(s) specific:
- 127—Public Works and Government Services (Department of)
- Â Â Â Â Â Â Â Â Â Â A568
-
Translation Bureau Revolving Fund
Description:
Provisions of the Revolving Funds Act indicate that the act may be amended/repealed by an Appropriation Act and as such, the legislative basis of this statutory expenditure authority was Appropriation Act #4 1994-95.Department(s) specific:
- 127—Public Works and Government Services (Department of)
- Â Â Â Â Â Â Â Â Â Â A569
-
Defence Production Revolving Fund
Description:
The legislative basis of the statutory expenditure authority is the The legislative basis for this statutory expenditure authority is the Defence Production Act, R.S., 1985, c. D-1, Section 15.Department(s) specific:
- 127—Public Works and Government Services (Department of)
- Â Â Â Â Â Â Â Â A58
- Public Safety and Emergency Preparedness
- Â Â Â Â Â Â Â Â Â Â A581
-
CORCAN Revolving Fund
Description:
Provisions of the Revolving Funds Act indicate that the act may be amended/repealed by an Appropriation Act and as such, the legislative basis of this statutory expenditure authority was Appropriation Act #4 1991-92.Department(s) specific:
- 053—Correctional Service of Canada
- Â Â Â Â Â Â Â Â A59
- Citizenship and Immigration (Department of)
- Â Â Â Â Â Â Â Â Â Â A521
-
Passport Office Revolving Fund
Description:
The legislative basis for this statutory expenditure authority is the Revolving Funds Act. - Â Â Â Â Â Â A6
- Superannuation and related accounts
- Â Â Â Â Â Â Â Â A60
- Canadian Heritage
- Â Â Â Â Â Â Â Â Â Â A601
-
Payments under the Lieutenant— Governors Superannuation Act
Description:
This statutory authority (pursuant to the Lieutenant-Governors Superannuation Act) provides for payments of superannuation benefits to former Lieutenant Governors.Department(s) specific:
- 135—Canadian Heritage (Department of)
- Â Â Â Â Â Â Â Â Â Â A602
-
Supplementary Retirement Benefits—Former lieutenant—governors
Description:
This statutory authority provides for payments of supplementary retirement benefits to former Lieutenant Governors. The legislative basis of the statutory expenditure authority is the Lieutenant Governor Superannuation Act, R.S.C., 1985, c. L-8.Department(s) specific:
- 135—Canadian Heritage (Department of)
- Â Â Â Â Â Â Â Â A61
- Foreign Affairs, Trade and Development (Department of)
- Â Â Â Â Â Â Â Â Â Â A611
-
Payments under the Diplomatic Service (Special) Superannuation Act
Description:
This statutory authority provides for superannuation benefits to senior appointees that served outside Canada and are covered by the Diplomatic Service (Special) Superannuation Act.Department(s) specific:
- 005—Foreign Affairs, Trade and Development (Department of)
- Â Â Â Â Â Â Â Â A62
- Governor General
- Â Â Â Â Â Â Â Â Â Â A621
-
Annuities payable under the Governor General's Act
Description:
This statutory authority (pursuant to the Governor General's Act) provides for payments of retiring annuities superannuation benefits to former Governor's Generals or their spouses.Department(s) specific:
- 008—Governor General's Secretary (Office of the)
- Â Â Â Â Â Â Â Â A63
- Employment and Social Development Canada
- Â Â Â Â Â Â Â Â Â Â A631
-
Supplementary Retirement Benefits—Annuities agents' pensions
Description:
This statutory authority provides for supplementary retirement benefits to former eligible government employees who were engaged in selling Government annuities to the public. The legislative basis of the statutory expenditure authority is the Supplementary Retirement Benefits Act, R.S., 1985, c. S-24.Department(s) specific:
- 014—Employment and Social Development (Department of)
- Â Â Â Â Â Â Â Â Â Â A632
-
Civil Service Insurance actuarial liability adjustments
Description:
This statutory authority (pursuant to the Civil Service Insurance Act, Regulations, Section 16(3)) provides for expenditures that adjust the actuarial liability for the Civil Service Insurance Fund.Department(s) specific:
- 014—Employment and Social Development (Department of)
- Â Â Â Â Â Â Â Â Â Â A633
-
Actuarial liability adjustments—Government annuities account
Description:
This statutory authority (pursuant to the Government Annuities Act, Section 15(2)) provides for expenditures that adjust the actuarial liability for the Government Annuities Account.Department(s) specific:
- 014—Employment and Social Development (Department of)
- Â Â Â Â Â Â Â Â A65
- National Defence
- Â Â Â Â Â Â Â Â Â Â A653
-
Pensions and annuities paid to civilians
Description:
This statutory authority provides for expenditures related to dependants of certain members of the Royal Canadian Air Force killed while serving as instructors under the British Commonwealth Air Training Plan (Appropriation Act # 4, 1968).Department(s) specific:
- 018—National Defence (Department of)
- Â Â Â Â Â Â Â Â Â Â A654
-
Payments under the Supplementary Retirement Benefits Act
Description:
This statutory authority (pursuant to the Supplementary Retirement Benefits Act)provides supplementary retirement benefits for certain persons in receipt of pensions payable out of the Consolidated Revenue FundDepartment(s) specific:
- 018—National Defence (Department of)
- Â Â Â Â Â Â Â Â Â Â A655
-
Payments under parts I—IV of the Defence Services Pension Continuation Act
Description:
This statutory authority (pursuant to R.S., 1970 c. D-3) provides for the payment of pensions to certain persons enrolled as members of the Regular Forces before the 1st day of April 1946Department(s) specific:
- 018—National Defence (Department of)
- Â Â Â Â Â Â Â Â A67
- Public Safety and Emergency Preparedness
- Â Â Â Â Â Â Â Â Â Â A671
-
Pensions and other employee benefits—Royal Canadian Mounted Police (RCMP)
Description:
This statutory authority provides for expenditures related to the government's contribution towards pensions and other benefits for members of the RCMP force. The legislative basis of the statutory expenditure authority is the Canadian Forces Superannuation Act, R.S.C., 1985, c. C-17 and the Defence Services Pension Continuation Act, R.S.C., 1970, c. D-3.Department(s) specific:
- 030—Royal Canadian Mounted Police
- 163—Shared Services Canada
- Â Â Â Â Â Â Â Â Â Â A672
-
Royal Canadian Mounted Police (RCMP)—Earlier Superannuation Acts
Description:
This statutory authority (pursuant to the Royal Canadian Mounted Police Pension Continuation Act) provides for expenditures related to pensions.Department(s) specific:
- 030—Royal Canadian Mounted Police
- Â Â Â Â Â Â Â Â Â Â A674
-
Correctional Service—Pension and other benefits
Description:
This statutory authority (pursuant to R.S., 1985, c. R-11) provides for payments of pensions and other employee benefits.Department(s) specific:
- 053—Correctional Service of Canada
- Â Â Â Â Â Â Â Â A68
- Treasury Board
- Â Â Â Â Â Â Â Â Â Â A681
-
Payments under earlier Superannuation Acts
Description:
The legislative basis of the statutory expenditure authority is the Public Service Pension Adjustment Act.Department(s) specific:
- 056—Treasury Board Secretariat
- Â Â Â Â Â Â Â Â Â Â A682
-
Contributions to the Retirement Compensation Account
Description:
The legislative basis of the statutory expenditure authority is Regulations #2, pursuant to the Special Retirement Arrangements Act.Department(s) specific:
- 056—Treasury Board Secretariat
- Â Â Â Â Â Â Â Â Â Â A683
-
Payments for the pay equity settlement
Description:
This statutory authority (pursuant to the Crown Liability and Proceedings Act) provides for expenditures related to the public service pay equity settlement which was a Tribunal Order under the Canadian Human Rights Act that was made a Federal Court Orders.Department(s) specific:
- 056—Treasury Board Secretariat
- Â Â Â Â Â Â Â Â Â Â A684
-
Payments under the Public Service Pension Adjustment Act
Description:
This statutory authority (pursuant to the Public Service Pension Adjustment Act) provides for expenditures to adjust certain public service pensions where the annual rate of the pension payable to a recipient does not exceed a specified annual rate.Department(s) specific:
- 056—Treasury Board Secretariat
- Â Â Â Â Â Â Â Â A69
- Veterans Affairs
- Â Â Â Â Â Â Â Â Â Â A691
-
Veterans insurance actuarial liability adjustment
Description:
This statutory (pursuant to the Veterans' Insurance Act) authority provides for expenditures that adjust the actuarial liability for the Veterans Insurance Fund to which all moneys received and all moneys paid shall be charged. The final date on which application for this insurance (i.e., veterans of World War II) could have been received, was October 31, 1968.Department(s) specific:
- 021—Veterans Affairs (Department of)
- Â Â Â Â Â Â Â Â Â Â A692
-
Returned Soldiers Insurance actuarial liability adjustment
Description:
This statutory authority (pursuant to the Returned Soldiers' Insurance Act) provides for expenditures that adjust the actuarial liability for the Returned Soldiers Insurance Fund to which all moneys received and all moneys paid shall be charged. The final date on which application for this insurance could have been received, was August 31, 1933.Department(s) specific:
- 021—Veterans Affairs (Department of)
- Â Â Â Â Â Â A7
- Interest and other costs related to public debt
- Â Â Â Â Â Â Â Â A70
-
Finance—Interest on unmatured debt and other public debt costs
Description:
Details of the Public debt charges are in the Financial Reporting Accounts (FRA). - Â Â Â Â Â Â Â Â Â Â A701
-
Interest on unmatured debt and other public debt costs
Description:
This statutory authority (pursuant to the Financial Administration Act, Part IV, Sections 54 and 55) provides for payments of interest and other costs or expenses incurred relevant to the Public Debt.Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â A702
-
Interest on other liabilities
Description:
This statutory authority provides for payments of interest to the various pension plans (such as the Public service Superannuation Account, the Canadian Forces Superannuation Account, The Royal Canadian Mounted Police Superannuation Account, the members of Parliament Retiring Allowances Account, the Supplementary Retirement Benefits Account) and other accounts.Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â A8
- Other statutory amounts
- Â Â Â Â Â Â Â Â A80
- Agriculture
- Â Â Â Â Â Â Â Â Â Â A803
-
Canadian Food Inspection Agency—Compensation payments for the Health of Animals Act and the Plant Protection Act
Description:
This statutory authority (pursuant to the Regulations under the Health of Animals Act and the Plant Protection Act, and authorized pursuant to the Canadian Food Inspection Agency Act) provides for compensation payments related to the health of animals and the protection of plants.Department(s) specific:
- 136—Canadian Food Inspection Agency
- Â Â Â Â Â Â Â Â A81
- Canadian Heritage
- Â Â Â Â Â Â Â Â Â Â A811
-
Payment to the Canadian Museum of Immigration at Pier 21
Description:
This statutory authority (pursuant to The Museums Act) provides for the payment of a maximum amount of $15 million to the Canadian Museum of Immigration at Pier 21.Department(s) specific:
- 135—Canadian Heritage (Department of)
- Â Â Â Â Â Â Â Â A82
- Finance
- Â Â Â Â Â Â Â Â Â Â A821
-
Purchase of domestic coinage
Description:
This statutory authority (pursuant to the Royal Canadian Mint Act, Section 7.(3)) provides for payments for the production, storage and shipping of the coins of the currency of Canada.Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â A822
-
Losses on premium, and discount
Description:
The legislative basis of the statutory expenditure authority is the Currency Act and Bretton Woods and Related Agreements Acts, R.S., 1985, c. B-7.Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â A823
-
Payment of liabilities previously recorded as revenue
Description:
This statutory authority (pursuant to the Financial Administration Act, Sections 20.(3)) provides for payments of outstanding cheques (equal or over 10 years old) that have previously been removed and credited to other revenue.Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â A824
-
Payments to depositors under Financial Institution Depositors Compensation Act
Description:
This statutory authority (pursuant to the Financial Institution Depositors Compensation Act, Sections 3-8) provides for payments as compensation to depositors of the Canadian Commercial Bank (CCB), the CCB Mortgage Investment Corporation and the Northland Bank in respect of uninsured deposits, providing the application for the payment is received prior to April 1, 1986.Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â A825
-
Payments under section 17 of the Office of the Superintendent of Financial Institution Act
Description:
This statutory authority (pursuant to the Office of the Superintendent of Financial Institution Act, Sections 16-17) provides for payments to defray the expenses for the operations of the Office and authority to expend assessment revenue received which may at any one time not exceed $40 million.Department(s) specific:
- 011—Office of the Superintendent of Financial Institutions
- Â Â Â Â Â Â Â Â Â Â A826
-
Payments to Foreign Claims Fund
Description:
The legislative basis of the statutory expenditure authority is the Appropriation Act #9, 1966.Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â A827
-
Payments under section 13 of the Financial Consumer Agency of Canada Act
Description:
This statutory authority (pursuant to the of the Financial Consumer Agency of Canada Act, Section 13) provides for payments to defray the costs of its operation through the spending of assessments and other revenue received; or an appropriation Act provides otherwise; or subject to terms and conditions by the Minister of Finance money may be advanced out of CRF.Department(s) specific:
- 141—Financial Consumer Agency of Canada
- Â Â Â Â Â Â Â Â A83
- Export Development Canada
- Â Â Â Â Â Â Â Â Â Â A832
-
Export development Canada—Administration charges per section 23 of the Export Development Act
Description:
This statutory authority (pursuant to the Export Development Act, Section 23 (5)) provides for the reimbursement of Export Development Canada expenses and overhead arising from their administration of the Canada Account.Department(s) specific:
- 123—Export Development Canada (Crown Corporation)
- Â Â Â Â Â Â Â Â A85
- Indian affairs and Northern Development
- Â Â Â Â Â Â Â Â Â Â A852
-
Payments on loan guarantees made to Indians for housing and economic development
Description:
This statutory authority (pursuant to the Indian Act) provides for the payments to Lenders on submission of application for defaulted Indian Housing and Economic Development loans which are secured by a loan guarantee. Where a Lender claim has been paid by the department, the Lender will have given the Minister an absolute assignment of its rights under the Loan Agreement.Department(s) specific:
- 042—Indian Affairs and Northern Development (Department of)
- Â Â Â Â Â Â Â Â Â Â A853
-
Payments to comprehensive claim beneficiaries in compensation for resource royalties
Description:
This statutory authority (pursuant to the Comprehensive Land Claim Settlement Acts) provides for resource revenue-sharing payments to be made to aboriginal organizations designated to receive these payments (agreements are required in cases where Aboriginal title (traditional use and occupancy of land) had not been dealt with by treaty or by other legal methods).Department(s) specific:
- 042—Indian Affairs and Northern Development (Department of)
- Â Â Â Â Â Â Â Â A87
- Justice
- Â Â Â Â Â Â Â Â Â Â A872
-
Commissioner for Federal Judicial Affairs: Judges salaries, allowances and annuities
Description:
This statutory authority (pursuant to the Judges Act) provides for payments related to judges salaries and allowances, payments of annuities to the judges and their families, and lump sum payments to spouses of judges who die while in Office.Department(s) specific:
- 051—Commissioner for Federal Judicial Affairs (Office of the)
- Â Â Â Â Â Â Â Â Â Â A875
-
Supreme Court—Judges salaries, allowances and annuities
Department(s) specific:
- 080—Supreme Court of Canada (Registrar of the)
- Â Â Â Â Â Â Â Â A90
- Parliament
- Â Â Â Â Â Â Â Â Â Â A901
-
Officers and members of the Senate—Salaries, allowances and other payments
Description:
This statutory authority (pursuant to the Parliament of Canada Act) provides for expenditures related to the Salaries, allowances and other payments to Members of the Senate as well as contributions to the Members of Parliament Retiring Allowances Account, and Members of Parliament Retirement Compensation Arrangements Account.Department(s) specific:
- 009—Senate
- Â Â Â Â Â Â Â Â Â Â A902
-
Members of the House of Commons—Salaries and allowances
Description:
This statutory authority (pursuant to the Parliament of Canada Act) provides for expenditures related to the Salaries, allowances and other payments to Members of the House of Commons as well as contributions to the Members of Parliament Retiring Allowances Account, and Members of Parliament Retirement Compensation Arrangements Account.Department(s) specific:
- 067—House of Commons
- Â Â Â Â Â Â Â Â A91
- Privy Council
- Â Â Â Â Â Â Â Â Â Â A911
-
Salary of the Chief Electoral Officer
Description:
This statutory authority (pursuant to the Canada Elections Act, Section 15.(2)) provides for expenditures related to the Salary of the Chief Electoral Officer.Department(s) specific:
- 015—Chief Electoral Officer (Office of the)
- Â Â Â Â Â Â Â Â Â Â A912
-
Electoral expenditures
Description:
This statutory authority (pursuant to the Canada Elections Act and the Referendum Act) provides for expenditures to prepare and conduct a federal general election, by-election or referendum; to administer the political financing provisions of the Canada Elections Act; to monitor compliance with and enforce electoral legislation; to carry out investigations into allegations that would amount to offences under the Canada Elections Act; to conduct voter education and information programs; to carry out studies on alternative voting methods and, with the approval of parliamentarians, to test online voting processes for future use during electoral events.Department(s) specific:
- 015—Chief Electoral Officer (Office of the)
- Â Â Â Â Â Â Â Â Â Â A913
-
Expenditures under the Electoral Boundaries Readjustment Act
Description:
This statutory authority provides for expenditures to support the independent commissions in charge of adjusting the boundaries of federal electoral districts, and salaries and other expenditures of the commissions.Department(s) specific:
- 015—Chief Electoral Officer (Office of the)
- Â Â Â Â Â Â Â Â A92
- Receiver General
- Â Â Â Â Â Â Â Â Â Â A922
-
Provision for valuation
Description:
The legislative basis of the statutory expenditure authority is the Financial Administration Act, Section 63.Department(s) specific:
- 097—Receiver General
- Â Â Â Â Â Â Â Â A93
- Veterans Affairs
- Â Â Â Â Â Â Â Â Â Â A931
-
Re—establishment credits under section 8, and repayments under section 15 of the War Service Grants Act of compensating adjustments made in accordance with the terms of the Veterans' Land Act
Description:
This statutory authority provides for expenditures to provide for re-establishment credits and repayments in accordance with the War Service Grants Act and for compensating adjustments in accordance with the Veterans' Land Act.Department(s) specific:
- 021—Veterans Affairs (Department of)
- Â Â Â Â B
-
Non—Statutory expenditures
Description:
Non-statutory expenditures are those vote authorities that Parliament approves annually through an appropriation Act. Once approved, the vote wording attributable to each vote become the governing conditions under which expenditures may be made. The listed authority codes are to be used (as appropriate) for coding non-statutory expenditures. - Â Â Â Â Â Â B1
- Standard
- Â Â Â Â Â Â Â Â B119
- Program expenditures or operating expenditures vote— Réorganization
- Â Â Â Â Â Â Â Â B11A
-
Program expenditures or operating expenditures vote
Description:
This non-statutory program or operating expenditure vote authority (pursuant to an Appropriation Act) provides for expenditures (includes operating and also, capital or grants and contributions, if for a program, neither element equals or exceeds $5 million (see authority code B14A and B15A)). The Estimates Vote structure corresponds, in that there is usually only one Vote for each departmental program. Departments should select only one code sequence, either B11A or B12A and use it exclusively.Note(s):
- 6Â Departments are to substitute the A with a 0 if they only have one program. However, for a department that has more than one program, the A would be substituted sequentially, by 1 for the first program and 2 for the second program etc.
- Â Â Â Â Â Â Â Â B129
- Program expenditures or operating expenditures vote—Reorganization
- Â Â Â Â Â Â Â Â B12A
-
Program expenditures or operating expenditures vote
Description:
This non-statutory program or operating expenditures vote authority (pursuant to an Appropriation Act) provides for expenditures (includes operating and also, capital or grants and contributions, if for a program, neither element equals or exceeds $5 million (see authority code B14A and B15A)). The Estimates Vote structure corresponds, in that there is usually only one Vote for each departmental program. Departments should select only one code sequence, either B11A or B12A and use it exclusively.Note(s):
- 6Â Departments are to substitute the A with a 0 if they only have one program. However, for a department that has more than one program, the A would be substituted sequentially, by 1 for the first program and 2 for the second program etc.
- Â Â Â Â Â Â Â Â B139
- Revenue credited to the vote (credited to the program or operating vote for the program)—reorganization
- Â Â Â Â Â Â Â Â B13A
-
Revenue credited to the vote (credited to the program or operating vote for the program)
Description:
This non-statutory program or operating expenditure vote authority (pursuant to an appropriation Act) provides for the respending of revenue credited to vote from external and internal sources in accordance with the particular Parliamentary authority.Note(s):
- 6Â Departments are to substitute the A with a 0 if they only have one program. However, for a department that has more than one program, the A would be substituted sequentially, by 1 for the first program and 2 for the second program etc.
- Â Â Â Â Â Â Â Â B149
- Capital vote—reorganisation
- Â Â Â Â Â Â Â Â B14A
-
Capital vote
Description:
This non-statutory expenditure capital vote authority (pursuant to an Appropriation Act) that provides for capital expenditures (i.e., a program where capital equals or exceeds $5 million).Note(s):
- 6Â Departments are to substitute the A with a 0 if they only have one program. However, for a department that has more than one program, the A would be substituted sequentially, by 1 for the first program and 2 for the second program etc.
- Â Â Â Â Â Â Â Â B15A
-
Grants and contribution vote
Description:
This non-statutory expenditure grants and contributions vote authority (pursuant to an Appropriation Act) provides for grants and contribution expenditures (i.e., a program where grants and contributions equals or exceeds $5 million).Note(s):
- 6Â Departments are to substitute the A with a 0 if they only have one program. However, for a department that has more than one program, the A would be substituted sequentially, by 1 for the first program and 2 for the second program etc.
- Â Â Â Â Â Â Â Â B16
- Other appropriations
- Â Â Â Â Â Â Â Â Â Â B161
-
Debt write—offs
Description:
This non-statutory expenditure vote authority (pursuant to an appropriation Act) provides for the recording of the write off of debts, obligations or claims as specified in Section 25.(2) of the Financial Administration Act. - Â Â Â Â Â Â Â Â Â Â B162
-
Forgiveness of debts
Description:
This non-statutory expenditure vote authority (pursuant to an appropriation Act or any other Act of Parliament) provides for the recording of the forgiveness of debts, obligations or claims as specified in Section 24.1 of the Financial Administration Act. - Â Â Â Â Â Â Â Â Â Â B163
-
Subsidy Paid to Revolving funds
Description:
This non-statutory expenditure vote authority (pursuant to an Appropriation Act) provides for a subsidy to a revolving fund. This authority code is used where the subsidy is provided by a separate vote. - Â Â Â Â Â Â B2
-
Appropriations to Crown corporations
Description:
If a ministry has Crown corporations for which it is reporting expenses, the last two digits specified under B2 should be used to distinguish between the votes to each Crown corporation, as well as each of the votes shown for the same Crown corporation. - Â Â Â Â Â Â Â Â B20
- Canadian Broadcasting Corporation
- Â Â Â Â Â Â Â Â Â Â B202
-
Payments to Canadian Broadcasting Corporation for operating expenditures
Description:
This non-statutory expenditure vote authority (pursuant to an Appropriation Act) provides for payments to the Canadian Broadcasting Corporation for operating expenditures. The payments of appropriated funds must follow the requirements of the Treasury Board Directive on the Use of the Consolidated Revenue Fund for Crown Corporations.Department(s) specific:
- 135—Canadian Heritage (Department of)
- Â Â Â Â Â Â Â Â Â Â B204
-
Payments to Canadian Broadcasting Corporation for capital expenditures
Description:
This non-statutory expenditure vote authority (pursuant to an Appropriation Act) provides for payments to the Canadian Broadcasting Corporation for capital expenditures. The payments of appropriated funds must follow the requirements of the Treasury Board Directive on the Use of the Consolidated Revenue Fund for Crown Corporations.Department(s) specific:
- 135—Canadian Heritage (Department of)
- Â Â Â Â Â Â Â Â Â Â B206
-
Payments to Canadian Broadcasting Corporation for working capital
Description:
This non-statutory expenditure vote authority (pursuant to an Appropriation Act) provides for payments to the Canadian Broadcasting Corporation for working capital. The payments of appropriated funds must follow the requirements of the Treasury Board Directive on the Use of the Consolidated Revenue Fund for Crown Corporations.Department(s) specific:
- 135—Canadian Heritage (Department of)
- Â Â Â Â Â Â Â Â B21
- National Capital Commission
- Â Â Â Â Â Â Â Â Â Â B212
-
Payments to National Capital Commission for operating expenditures
Department(s) specific:
- 135—Canadian Heritage (Department of)
- Â Â Â Â Â Â Â Â Â Â B214
-
Payments to National Capital Commission for capital expenditures
Department(s) specific:
- 135—Canadian Heritage (Department of)
- Â Â Â Â Â Â Â Â B22
- Payments to museums
- Â Â Â Â Â Â Â Â Â Â B221
-
National Gallery of Canada for operating and capital expenditures
Description:
This non-statutory expenditure vote authority (pursuant to an Appropriation Act) provides for payments to the National Gallery of Canada to be used for operating and capital expenditures. The payments of appropriated funds must follow the requirements of the Treasury Board Directive on the Use of the Consolidated Revenue Fund for Crown Corporations.Department(s) specific:
- 135—Canadian Heritage (Department of)
- Â Â Â Â Â Â Â Â Â Â B222
-
National Gallery of Canada for the purchase of objects for the collection
Description:
This non-statutory expenditure vote authority (pursuant to an Appropriation Act) provides for payments to the National Gallery for purchases of objects of art. The payments of appropriated funds must follow the requirements of the Treasury Board Directive on the Use of the Consolidated Revenue Fund for Crown Corporations.Department(s) specific:
- 135—Canadian Heritage (Department of)
- Â Â Â Â Â Â Â Â Â Â B223
-
Canadian Museum of Civilization for operating and capital expenditures
Description:
This non-statutory expenditure vote authority (pursuant to an Appropriation Act) provides for payments to the Canadian Museum of Civilization to be used for operating and capital expenditures. The payments of appropriated funds must follow the requirements of the Treasury Board Directive on the Use of the Consolidated Revenue Fund for Crown Corporations.Department(s) specific:
- 135—Canadian Heritage (Department of)
- Â Â Â Â Â Â Â Â Â Â B224
-
Canadian Museum of Nature for operating and capital expenditures
Description:
This non-statutory expenditure vote authority (pursuant to an Appropriation Act) provides for payments to the Canadian Museum of Nature to be used for operating and capital expenditures. The payments of appropriated funds must follow the requirements of the Treasury Board Directive on the Use of the Consolidated Revenue Fund for Crown Corporations.Department(s) specific:
- 135—Canadian Heritage (Department of)
- Â Â Â Â Â Â Â Â Â Â B225
-
National Museum of Science and Technology for operating and capital expenditures
Description:
This non-statutory expenditure vote authority (pursuant to an Appropriation Act) provides for payments to the National Museum of Science and Technology to be used for operating and capital expenditures. The payments of appropriated funds must follow the requirements of the Treasury Board Directive on the Use of the Consolidated Revenue Fund for Crown Corporations.Department(s) specific:
- 135—Canadian Heritage (Department of)
- Â Â Â Â Â Â Â Â Â Â B226
-
Canadian Museum for Human Rights—Operating and capital expenditures
Description:
This non-statutory expenditure vote authority (pursuant to an Appropriation Act) provides for payments to the Canadian Museum for Human Rights to be used for operating and capital expenditures. The payments of appropriated funds must follow the requirements of the Treasury Board Directive on the Use of the Consolidated Revenue Fund for Crown Corporations.Department(s) specific:
- 135—Canadian Heritage (Department of)
- Â Â Â Â Â Â Â Â Â Â B227
-
Canadian Museum of Immigration at Pier 21 for operating and capital expenditures
Description:
This non-statutory expenditure vote authority (pursuant to an Appropriation Act) provides for payments to Canadian Museum of Immigration at Pier 21 to be used for operating and capital expenditures. The payments of appropriated funds must follow the requirements of the Treasury Board Directive on the Use of the Consolidated Revenue Fund for Crown Corporations.Department(s) specific:
- 135—Canadian Heritage (Department of)
- Â Â Â Â Â Â Â Â B23
- Payments for cultural purposes
- Â Â Â Â Â Â Â Â Â Â B231
-
Telefilm Canada
Description:
This non-statutory expenditure vote authority (pursuant to an Appropriation Act) provides for payments to Telefilm Canada. The payments of appropriated funds must follow the requirements of the Treasury Board Directive on the Use of the Consolidated Revenue Fund for Crown Corporations.Department(s) specific:
- 037—Telefilm Canada
- Â Â Â Â Â Â Â Â Â Â B232
-
National Arts Centre Corporation
Department(s) specific:
- 135—Canadian Heritage (Department of)
- Â Â Â Â Â Â Â Â Â Â B234
-
Canada Council for the Arts
Department(s) specific:
- 135—Canadian Heritage (Department of)
- Â Â Â Â Â Â Â Â B24
- Payments for transportation purposes
- Â Â Â Â Â Â Â Â Â Â B241
-
Marine Atlantic inc
Department(s) specific:
- 034—Transport (Department of)
- Â Â Â Â Â Â Â Â Â Â B242
-
VIA Rail Canada Inc.
Department(s) specific:
- 034—Transport (Department of)
- Â Â Â Â Â Â Â Â Â Â B243
-
Jacques Cartier and Champlain Bridges Inc.
Department(s) specific:
- 142—Office of Infrastructure of Canada
- Â Â Â Â Â Â Â Â Â Â B244
-
Canadian Air Transport Security Authority
Department(s) specific:
- 034—Transport (Department of)
- Â Â Â Â Â Â Â Â Â Â B245
-
Payments to the Federal Bridge Corporation Limited
Description:
Payments to the Federal Bridge Corporation Limited to replace the deteriorating North Channel span of the Seaway International Bridge and related infrastructure improvements.Department(s) specific:
- 034—Transport (Department of)
- Â Â Â Â Â Â Â Â Â Â B246
-
The Windsor—Detroit Bridge Authority
Department(s) specific:
- 034—Transport (Department of)
- Â Â Â Â Â Â Â Â B25
- Payments for industry or regional development purposes
- Â Â Â Â Â Â Â Â Â Â B251
-
Enterprise Cape Breton Corporation
Department(s) specific:
- 023—Atlantic Canada Opportunities Agency
- Â Â Â Â Â Â Â Â Â Â B254
-
Standards Council of Canada
Department(s) specific:
- 033—Industry (Department of)
- Â Â Â Â Â Â Â Â Â Â B255
-
Canadian Dairy Commission
Department(s) specific:
- 134—Canadian Dairy Commission
- Â Â Â Â Â Â Â Â Â Â B256
-
Atomic Energy of Canada Limited
Description:
This non-statutory expenditure vote authority (pursuant to an Appropriation Act) provides for payments to the Atomic Energy of Canada Limited for operating and capital expenditures. The payments of appropriated funds must follow the requirements of the Treasury Board Directive on the Use of the Consolidated Revenue Fund for Crown Corporations.Department(s) specific:
- 041—Natural Resources (Department of)
- Â Â Â Â Â Â Â Â Â Â B257
-
Canadian Tourism Commission
Department(s) specific:
- 033—Industry (Department of)
- Â Â Â Â Â Â Â Â B26
- Payments to other Crown corporations
- Â Â Â Â Â Â Â Â Â Â B260
-
Payments to the First Nations Statistical Institute
Department(s) specific:
- 042—Indian Affairs and Northern Development (Department of)
- Â Â Â Â Â Â Â Â Â Â B261
-
Old Port of Montreal Corporation Inc.
Department(s) specific:
- 127—Public Works and Government Services (Department of)
- Â Â Â Â Â Â Â Â Â Â B263
-
Payments to Canada Post Corporation for special purposes
Description:
This non-statutory expenditure vote authority (pursuant to an Appropriation Act) provides for payments to the Canada Post Corporation for services provided at rates free of postage (Parliamentary free mail and literature for the blind) and transitional support of the implementation the Canada Post Corporation Pension Plan(s). The payments of appropriated funds must follow the requirements of the Treasury Board Directive on the Use of the Consolidated Revenue Fund for Crown Corporations.Department(s) specific:
- 034—Transport (Department of)
- 042—Indian Affairs and Northern Development (Department of)
- Â Â Â Â Â Â Â Â Â Â B264
-
Canada Mortgage and Housing Corporation
Department(s) specific:
- 091—Canada Mortgage and Housing Corporation (Crown Corporation)
- Â Â Â Â Â Â Â Â Â Â B267
-
Canadian Wheat Board
Description:
This non-statutory expenditure vote authority (pursuant to subsection 7(3) of the Canadian Wheat Board Act provides for payment to the Canadian Wheat Board for losses sustained in the 2002-2003 wheat pool.Department(s) specific:
- 056—Treasury Board Secretariat
- Â Â Â Â Â Â Â Â Â Â B268
-
Payments to PPP Canada Inc. for operations and program delivery
Description:
This non-statutory expenditure vote authority (pursuant to an Appropriation Act) provides for payments to PPP Canada Inc. for operations and program delivery.Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â B269
-
Payments to PPP Canada Inc. for P3 fund investments
Description:
This non-statutory expenditure vote authority (pursuant to an Appropriation Act) provides for payments to PPP Canada Inc. for P3 Fund investments.Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â B27
- Payments for Foreign Affairs, Trade and Development purposes
- Â Â Â Â Â Â Â Â Â Â B271
-
Canadian Commercial Corporation
Department(s) specific:
- 005—Foreign Affairs, Trade and Development (Department of)
- Â Â Â Â Â Â Â Â Â Â B272
-
International Development Research Centre
Department(s) specific:
- 005—Foreign Affairs, Trade and Development (Department of)
- Â Â Â Â Â Â B3
- Specific appropriated accounts
- Â Â Â Â Â Â Â Â B31
- Special departmental appropriations or accounts
- Â Â Â Â Â Â Â Â Â Â B312
-
National Film Board Revolving Fund—Operating loss
Description:
This non-statutory expenditure vote authority (pursuant to an Appropriation Act) provides for funding of the National Film Board Revolving Fund operating loss.Department(s) specific:
- 039—National Film Board
- Â Â Â Â Â Â Â Â Â Â B313
-
Investors' Indemnity Account
Description:
This non-statutory expenditure vote authority (pursuant to an Appropriation Act) provides for funding to the Investor's Indemnity Account (Financial Administration Act, section 57).Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â B314
-
Payments to New Parks and Historic Sites Account
Description:
This non-statutory expenditure vote authority (pursuant to an Appropriation Act) provides for funding to the New Parks and Historic Sites Account (Parks Canada Agency Act).Department(s) specific:
- 124—Parks Canada Agency
- Â Â Â Â Â Â Â Â Â Â B316
-
Payments to territorial governments
Description:
This non-statutory expenditure vote authority (pursuant to an Appropriation Act) provides for transfer payments to the Territorial Governments. - Â Â Â Â Â Â Â Â Â Â B317
-
Federal—provincial transfers—Manitoba
Description:
This non-statutory expenditure vote authority (pursuant to an Appropriation Act) provides for payment to the Government of Manitoba pursuant to an agreement between the Government of Manitoba and the Government of Canada relating to the settlement between Manitoba and Canada regarding Manitoba's equalization entitlements for the fiscal year commencing April 1,2000, and all prior fiscal years.Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â B318
-
Locally engaged staff benefit programs
Description:
This non-statutory expenditure vote authority (pursuant to an Appropriation Act) provides for payments in respect of pension, insurance and social security programs or other arrangements for employees locally engaged outside of Canada, or in respect of the administration of such programs or arrangements.Department(s) specific:
- 005—Foreign Affairs, Trade and Development (Department of)
- Â Â Â Â Â Â Â Â B32
- Centrally provided appropriations (Treasury Board votes)
- Â Â Â Â Â Â Â Â Â Â B321
-
Public Service Insurance
Description:
This non-statutory expenditure vote authority (pursuant to an Appropriation Act) provides for payments in respect of insurance, pension or benefit programs or other arrangements, in respect of the public service, or any part thereof and for such other persons. The appropriation also has a respendable component.Department(s) specific:
- 056—Treasury Board Secretariat
- Â Â Â Â Â Â Â Â Â Â B322
-
Government contingencies vote (T.b. vote 5)
Description:
This non-statutory expenditure vote authority (pursuant to an Appropriation Act) provides for items such as salary shortfalls and temporary transfers to departments for interim financing.Department(s) specific:
- 056—Treasury Board Secretariat
- Â Â Â Â Â Â Â Â Â Â B323
-
Provision for valuation
Department(s) specific:
- 056—Treasury Board Secretariat
- Â Â Â Â Â Â Â Â Â Â B325
-
Government—wide initiatives
Department(s) specific:
- 056—Treasury Board Secretariat
- Â Â Â Â Â Â Â Â Â Â B326
-
Compensation adjustments
Description:
This non-statutory expenditure vote authority (pursuant to an Appropriation Act) is used to supplement other appropriations that may need to be partially or fully funded, as a result of adjustments made to terms and conditions of service or employment of the federal public administration, including members of the Royal Canadian Mounted Police and the Canadian Forces, Governor in Council appointees and Crown corporations as defined in section 83 of the Financial Administration Act.Department(s) specific:
- 056—Treasury Board Secretariat
- Â Â Â Â Â Â B4
- Suspense accounts
- Â Â Â Â Â Â Â Â B410
-
Other government departments (OGD) suspense—Authorities transferred from another department
Description:
This non-statutory expenditure authority code is used by a spending department to identify funding advanced from a funding department (through an administrative arrangement that facilitates the handling of miscellaneous transactions). The spending department will undertake expenditures against this authority code and will report the charges to the funding department in order for the funding department to account and adjust the advance. At year end there should be a nil balance for authority code B410. - Â Â Â Â Â Â Â Â B420
-
Interdepartmental Settlement Suspense accounts
Description:
This non-statutory expenditure authority code is used by a department to identify temporarily, IS transactions raised against them that are included in the SPS-IS return/notification for which the code in the receipient department indentifer field or the recipient organization code field is not recognizable. Once the final accounting is determined, amounts are cleared and transferred to the relevant codes. At year end there should be a nil balance for authority code B420.FRA code 21615 is to be used with this authority code. - Â Â ^12
- Revenue
- Â Â Â Â C
-
Tax revenue
Description:
Tax revenue are levied as a result of various legislation and the listed authority codes are to be used (as appropriate) for coding tax revenue. - Â Â Â Â Â Â C1
-
Income tax
Description:
The Income Tax Act and Regulations thereto (including international tax sharing agreements) provide for the levy of a tax on the income of individuals, trusts and corporations; including international and non-residents (subject to certain deductions, allowances, and credits). - Â Â Â Â Â Â Â Â C11
- Income taxes
- Â Â Â Â Â Â Â Â Â Â C111
-
Collections, less refunds and transfers
Department(s) specific:
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â Â Â Â Â C112
-
Interest and penalties
Department(s) specific:
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â Â Â Â Â C113
-
Child tax benefit and credit
Department(s) specific:
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â Â Â Â Â C115
-
Other Transfers under the Income tax Act for individuals
Department(s) specific:
- 122—Canada Revenue Agency—(Administered Activities)
- 130—Canada Revenue Agency—(Agency Activities)
- Â Â Â Â Â Â Â Â Â Â C116
-
Other Transfers under the Income tax Act for industry
Department(s) specific:
- 122—Canada Revenue Agency—(Administered Activities)
- 130—Canada Revenue Agency—(Agency Activities)
- Â Â Â Â Â Â C2
-
Excise tax
Description:
The Excise Act and the Excise Tax Act provide for the levy of taxes on products or tansactions. These taxes can be classified into two categories by their structures (i.e., ad valorem (a fixed percentage) or specific (a fixed dollar amount)). - Â Â Â Â Â Â Â Â C21
- Goods and services tax (including the harmonized sales tax)
- Â Â Â Â Â Â Â Â Â Â C211
-
Net collections (after deducting input tax credits and refunds)
Department(s) specific:
- 038—Canada Border Services Agency—(Administered Activities)
- 085—Canada Border Services Agency
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â Â Â Â Â C212
-
Interest and penalties
Department(s) specific:
- 038—Canada Border Services Agency—(Administered Activities)
- 085—Canada Border Services Agency
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â Â Â Â Â C213
-
Rebates
Department(s) specific:
- 085—Canada Border Services Agency
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â Â Â Â Â C214
-
Credits to persons
Department(s) specific:
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â Â Â C22
- Other Excise taxes
- Â Â Â Â Â Â Â Â Â Â C221
-
Sales tax
Department(s) specific:
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â Â Â Â Â C222
-
Excise tax on Gasoline
Department(s) specific:
- 038—Canada Border Services Agency—(Administered Activities)
- 085—Canada Border Services Agency
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â Â Â Â Â C223
-
Other energy taxes
Department(s) specific:
- 038—Canada Border Services Agency—(Administered Activities)
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â Â Â Â Â C224
-
Other Excise taxes
Department(s) specific:
- 038—Canada Border Services Agency—(Administered Activities)
- 085—Canada Border Services Agency
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â Â Â Â Â C225
-
Interest and penalties
Department(s) specific:
- 038—Canada Border Services Agency—(Administered Activities)
- 085—Canada Border Services Agency
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â C3
-
Customs Act
Description:
The Customs Tariff provides for the levy of duties on the importation of goods. - Â Â Â Â Â Â Â Â C31
- Customs import duties
- Â Â Â Â Â Â Â Â Â Â C311
-
Customs import duties
Department(s) specific:
- 038—Canada Border Services Agency—(Administered Activities)
- 085—Canada Border Services Agency
- Â Â Â Â Â Â Â Â Â Â C312
-
Interest and penalties
Department(s) specific:
- 038—Canada Border Services Agency—(Administered Activities)
- 085—Canada Border Services Agency
- Â Â Â Â Â Â C4
- Other taxes
- Â Â Â Â Â Â Â Â C41
- Other taxes
- Â Â Â Â Â Â Â Â Â Â C411
-
Air travellers security charge
Description:
This Canada Revenue Agency authority (pursuant to the Air Travellers Security Charge Act) provides for a air travellers security charge to be payable by purchasers of air travel that will be collected by registered air carriers or their agents at the time of sale. The Act also provides for interest and penalities to be levied.Department(s) specific:
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â Â Â Â Â C413
-
Softwood lumber export charge
Description:
This Canada Revenue Agency authority is established pursuant to the Softwood Lumber Products Export Charge Act, 2006. It provides for a charge on the export of softwood lumber products to the United States and also provides for interest and penalities to be levied.Department(s) specific:
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â Â Â Â Â C414
-
Softwood lumber charge on refunds of duty deposits
Description:
This Canada Revenue Agency authority is established pursuant to the Softwood Lumber Products Export Charge Act, 2006. It provides for a charge on the duty deposit refund received by specified persons which is payable to Her Majesty.Department(s) specific:
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â Â Â Â Â C419
-
Miscellaneous
Department(s) specific:
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â D
- Other revenue
- Â Â Â Â Â Â D1
- Return On Investments
- Â Â Â Â Â Â Â Â D11
- Bank of Canada
- Â Â Â Â Â Â Â Â Â Â D111
-
Bank of Canada
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â D12
- Crown corporations
- Â Â Â Â Â Â Â Â Â Â D121
- Enterprise Crown corporations
- Â Â Â Â Â Â Â Â Â Â D122
- Other Crown corporations
- Â Â Â Â Â Â Â Â D13
- Exchange fund and accounts
- Â Â Â Â Â Â Â Â Â Â D131
-
Exchange Fund Account
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â D132
-
International Monetary Fund
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â D133
-
Premiums, discounts and exchange
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â D14
- Other accounts
- Â Â Â Â Â Â Â Â Â Â D141
- Interest on bank deposits
- Â Â Â Â Â Â Â Â Â Â D142
- Agreement acts with other national governments
- Â Â Â Â Â Â Â Â Â Â D143
-
Loans with developing countries
Department(s) specific:
- 005—Foreign Affairs, Trade and Development (Department of)
- 006—Finance (Department of)
- 123—Export Development Canada (Crown Corporation)
- Â Â Â Â Â Â Â Â Â Â D144
-
Agreements with provincial and territorial governments
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â D145
- Non—budgetary accounts
- Â Â Â Â Â Â Â Â Â Â D149
- Other Return On Investments
- Â Â Â Â Â Â D2
-
User charges
Note(s):
- 4Â The breakdown of the codes to be used for user charges is the same for all departments.
- Â Â Â Â Â Â Â Â D21
-
User charges
Description:
The user charges revenue authority codes identify the basis under which departments charge for the provision of products or services and includes goods, regulatory and optional services, information products, use of public facilities and rights and privileges (licences, permits, patents, copyrights, etc.,). In setting user charges departments should consult the Treasury Board's Policy on Service Standards for External Fees and the Guide to Establishing the Level of a Cost-Based User Fee or Regulatory Charge. Note: For departments or agencies that have authority to credit revenue to the vote; there is a need to record the receipt of money through an additional adjusting entry to credit an expenditure authority. When money is received, the credit should be to the accounts receivable and if the receipt qualifies for credit to a vote, the following additional entries are required:Table Summary
The table presents the User Charges Entry. The table consists of 4 columns: Financial Reporting Account; Authority Code; Object and Amount.
Other than the authority code, the remaining government wide coding fields are neutral (i.e., debit and credit to the same account or code).Financial Reporting Account Authority Code Object Amount 42761 Respendable Revenue Clearing F218 7099 DR xxx 42761 Respendable Revenue Clearing A5xx/B130 7099 CR xxx Note(s):
- 3Â In their departmental systems, departments will need to note the statutes under which all their user charges are made and collected.
- Â Â Â Â Â Â Â Â Â Â D211
-
User charges Emanating from a Department's Enabling Statute
Description:
This statutory authority (pursuant to the legislation under which a department or agency is established) provides the authority to levy the fees and charges for user charges. User charges are reported when the transactions or events that give rise to the revenue occur. - Â Â Â Â Â Â Â Â Â Â D212
-
User charges Emanating from a Program Specific Statute
Description:
This statutory authority (pursuant to the legislation specific to programs administered by a department or agency) provides the authority to levy the fees and charges. User charges are reported when the transactions or events that give rise to the revenue occur. - Â Â Â Â Â Â Â Â Â Â D213
-
User charges emanating from section 19 of the Financial Administration Act
Description:
Revenue for user charges where the authority to levy fees and charges for use of facilities or for rights and privileges that exist in Section 19 of the Financial Administration Act. User charges are reported when the transactions or events that give rise to the revenue occur. - Â Â Â Â Â Â Â Â Â Â D214
-
User charges Emanating from Contracts
Description:
Revenue for user charges where the authority to levy fees and charges originates from a Minister's authority to contract within their general areas of responsibility. User charges are reported when the transactions or events that give rise to the revenue occur. - Â Â Â Â Â Â Â Â Â Â D215
-
User charges for internal support services
Description:
Description:
Revenue for user charges arising from the provision of Internal Support Services Section 29.2 of the Financial Administration Act. User charges are reported when the transactions or events that give rise to the revenue occur. This authority should only be used with object 462X. - Â Â Â Â Â Â Â Â D22
-
User charges
Description:
For the description, please refer to D21.Note(s):
- 3Â In their departmental systems, departments will need to note the statutes under which all their user charges are made and collected.
- Â Â Â Â Â Â Â Â Â Â D221
-
User charges Emanating from a Department's Enabling Statute
Description:
For the description, please refer to D211. - Â Â Â Â Â Â Â Â Â Â D222
-
User charges Emanating from a Program Specific Statutes
Description:
For the description, please refer to D212. - Â Â Â Â Â Â Â Â Â Â D223
-
User charges emanating from section 19 of the Financial Administration Act
Description:
For the description, please refer to D213. - Â Â Â Â Â Â D3
- Other revenue
- Â Â Â Â Â Â Â Â D31
- Special authorities
- Â Â Â Â Â Â Â Â Â Â D311
-
Refunds of previous years expenditures
Description:
This needs to be a separate statutory revenue authority, even though it will be netted to expenses under accrual accounting (using the Financial Reporting Accounts) - Â Â Â Â Â Â Â Â Â Â D312
- Adjustments of previous years accounts payable (PAYE)
- Â Â Â Â Â Â Â Â Â Â D313
-
Recovery of transition payments—Pay in arrears
Department(s) specific:
- 079—Payroll System General Ledger
- Â Â Â Â Â Â Â Â D32
- Restricted spending authorities
- Â Â Â Â Â Â Â Â Â Â D321
- Proceeds from disposal of moveable surplus Crown assets
- Â Â Â Â Â Â Â Â D34
- Other revenue Authorities
- Â Â Â Â Â Â Â Â Â Â D341
- Gifts to the Crown
- Â Â Â Â Â Â Â Â Â Â D342
-
Sale of bullion and coinage
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â D343
- Gains on foreign exchange
- Â Â Â Â Â Â Â Â Â Â D344
- Miscellaneous Revenue Received from Crown corporations
- Â Â Â Â Â Â Â Â Â Â D345
- Proceeds from disposal of real property
- Â Â Â Â Â Â Â Â Â Â D349
- Other revenue
- Â Â ^13
- Non—appropriated amounts
- Â Â Â Â F
-
Non—appropriated amounts
Description:
Codes in Section F identify differences between the time certain transactions are recorded for appropriation purposes and the time the same transactions are recorded for financial reporting purposes. These codes have been included to help departments reconcile their financial reporting accounts with their appropriations, and they are therefore optional for departments. If the individual codes are not used, all of these amounts can be coded to F999. - Â Â Â Â Â Â F1
- Expenditures not being charged to appropriations at the same time
- Â Â Â Â Â Â Â Â F11
- Expenditures not being charged to appropriations at the same time
- Â Â Â Â Â Â Â Â Â Â F111
- Amortization expenses for capital assets
- Â Â Â Â Â Â Â Â Â Â F112
- Inventory charged to program expenses
- Â Â Â Â Â Â Â Â Â Â F113
-
Re—allocation of suspense activity accounts
Description:
Net amount within each department should always equal zero. - Â Â Â Â Â Â Â Â Â Â F114
-
Capital lease
Description:
This code is used on both sides of the accrual entry that serves to record the capital lease as an asset and as an obligation. The following is an example of the entry:Table Summary
Capital Lease example entry. This table consists of 4 columns: Financial Reporting Account, Authority Code, Internal/External and Amount
The appropriation is charged only when the lease, interest payments and executory payments are made.Financial Reporting Account Authority Code I/E Amount 166xx Tangible Capital Assets under Capital Leases F114 (I/E) DR xxx 242xx Capital Leases F114 (I/E) CR xxx - Â Â Â Â Â Â Â Â Â Â F115
- Travellers cheques issued as advances on a subsequent date
- Â Â Â Â Â Â Â Â Â Â F116
-
Advances accounted for on a later date
Note(s):
- 2Â Not to be used for travellers cheques issued on a consignment basis.
- Â Â Â Â Â Â Â Â Â Â F119
- Other amounts to be charged to program expenses
- Â Â Â Â Â Â Â Â F12
- Expenditures not being charged to appropriations at the same time
- Â Â Â Â Â Â Â Â Â Â F120
- Expenses related to the increase in the carrying amount of an asset restoration liability due to the passage of time
- Â Â Â Â Â Â Â Â Â Â F121
- Allowances set up for vacation pay
- Â Â Â Â Â Â Â Â Â Â F122
- Allowances set up for bad debt expenses
- Â Â Â Â Â Â Â Â Â Â F123
- Refunds of program expenditures
- Â Â Â Â Â Â Â Â Â Â F124
- Allowances set up for severance pay
- Â Â Â Â Â Â Â Â Â Â F125
- Allowances set up for compensatory leave
- Â Â Â Â Â Â Â Â Â Â F126
-
Notes to international financial institutions
Department(s) specific:
- 011—Office of the Superintendent of Financial Institutions
- Â Â Â Â Â Â Â Â Â Â F127
- Expenses related to remediation liabilities
- Â Â Â Â Â Â Â Â Â Â F128
- Expenses for claims and pending and threatened litigation
- Â Â Â Â Â Â Â Â Â Â F129
- Other amounts to be charged later
- Â Â Â Â Â Â Â Â Â Â F130
-
Issuance of notes to international financial organizations
Department(s) specific:
- 005—Foreign Affairs, Trade and Development (Department of)
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â F15
- Other expenses
- Â Â Â Â Â Â Â Â Â Â F151
- Discounted portion of expenses being recovered
- Â Â Â Â Â Â Â Â Â Â F152
- Re—allocation of capital asset expenditures
- Â Â Â Â Â Â Â Â Â Â F153
- Potentially collectible amounts for Canada Student Loans
- Â Â Â Â Â Â Â Â Â Â F154
- Expenses related to loan guarantee
- Â Â Â Â Â Â Â Â Â Â F156
- Expenses to record allowance for valuation of loans, investments and advances
- Â Â Â Â Â Â Â Â Â Â F158
- Expenses related to provisions devolved to departments, not elsewhere specified
- Â Â Â Â Â Â Â Â Â Â F159
- Other expenses not being Charged to Appropriations at the Same Time
- Â Â Â Â Â Â F2
- Revenue not being credited to appropriations or other authorities at the same time
- Â Â Â Â Â Â Â Â F21
- Revenue earned which will be credited to an appropriation
- Â Â Â Â Â Â Â Â Â Â F210
-
Revenue earned which will be credited to an appropriation later
Note(s):
- 2Â Not to be used for travellers cheques issued on a consignment basis.
- Â Â Â Â Â Â Â Â Â Â F218
-
Contra offset for revenue credited to votes
Description:
This non-appropriated authority code is to be used by departments for adjusting entries (debit side F218 and credit side Axxx or Bxxx authority) to record the receipt of money that qualifies as revenue credited to the vote (i.e., the department has vote netting authority). - Â Â Â Â Â Â Â Â F22
- Revenue previously used
- Â Â Â Â Â Â Â Â Â Â F221
- Amortization of revenue which was previously used to purchase an asset
- Â Â Â Â Â Â Â Â F25
- Other revenue
- Â Â Â Â Â Â Â Â Â Â F251
- Amortization of discounts
- Â Â Â Â Â Â Â Â Â Â F259
- Other revenue not being Credited to Appropriations or Other Authorities at the Same Time
- Â Â Â Â Â Â F3
- Non—appropriated amounts Added to or Deducted from Asset Balances
- Â Â Â Â Â Â Â Â F31
- Amounts previously charged to appropriations
- Â Â Â Â Â Â Â Â Â Â F311
- Increases (Decreases) to accumulated amortization of capital assets
- Â Â Â Â Â Â Â Â Â Â F312
- Reductions from (Increases to) inventory balances
- Â Â Â Â Â Â Â Â Â Â F313
- Reductions from prepaid expense balances
- Â Â Â Â Â Â Â Â Â Â F319
- Reductions from (Increases to) balances of other assets
- Â Â Â Â Â Â Â Â F32
- Amounts to be credited to appropriations later
- Â Â Â Â Â Â Â Â Â Â F322
- Unamortized discount on Loans, Investments and Advances (including repayable contributions)
- Â Â Â Â Â Â Â Â Â Â F323
- Unamortized discount on receivables
- Â Â Â Â Â Â Â Â Â Â F329
-
Amounts to be credited to appropriations later
Description:
Not to be used to record amounts for revenue credited to the vote. (See D21 for the codes to be used.) Specific items to be recorded in this code to be determined. - Â Â Â Â Â Â Â Â F35
- Other
- Â Â Â Â Â Â Â Â Â Â F351
- Write—off of capital assets
- Â Â Â Â Â Â Â Â Â Â F352
-
Doubtful accounts for Canada Student Loans
Department(s) specific:
- 014—Employment and Social Development (Department of)
- Â Â Â Â Â Â Â Â Â Â F359
- Other Non—appropriated amounts Added to or Deducted from Asset Balances
- Â Â Â Â Â Â F4
- Non—appropriated amounts Added to or Deducted from Liability Balances
- Â Â Â Â Â Â Â Â F41
- Liabilities increased (Decreased) before amounts are charged to appropriations
- Â Â Â Â Â Â Â Â Â Â F411
- Changes to allowances for vacation pay
- Â Â Â Â Â Â Â Â Â Â F412
- Changes to allowances for doubtful accounts and valuation
- Â Â Â Â Â Â Â Â Â Â F413
- Charges to accruals for severance pay
- Â Â Â Â Â Â Â Â Â Â F414
- Charges to accruals for compensatory leave
- Â Â Â Â Â Â Â Â Â Â F419
- Charges to other accruals and allowances
- Â Â Â Â Â Â Â Â F45
- Other
- Â Â Â Â Â Â Â Â Â Â F450
- Other Non—appropriated amounts Added to or Deducted from Liability Balances
- Â Â Â Â Â Â Â Â F99
- Other
- Â Â Â Â Â Â Â Â Â Â F963
-
Other non—appropriated amounts—Central adjustment
Description:
To record TBS central provision for valuation of other transfer payments and other expenses.Department(s) specific:
- 097—Receiver General
- Â Â Â Â Â Â Â Â Â Â F964
-
Other non—appropriated amounts—CC central adjustment
Description:
To record TBS provision and Consolidation of Crown corporations. - Â Â Â Â Â Â Â Â Â Â F965
- Other non—appropriated amounts—MFSO central adjustment
- Â Â Â Â Â Â Â Â Â Â F999
- Non—appropriated amounts
- Â Â ^14
- Statutory Consolidated Specified Purpose Account
- Â Â Â Â K
- Statutory Consolidated Specified Purpose Account
- Â Â Â Â Â Â K1
- Major accounts
- Â Â Â Â Â Â Â Â K11
- Employment Insurance Operating Account
- Â Â Â Â Â Â Â Â Â Â K111
-
Employment Insurance Operating Account
Department(s) specific:
- 006—Finance (Department of)
- 014—Employment and Social Development (Department of)
- 097—Receiver General
- ^2
- Non—budgetary
- Â Â ^21
- Loan and advance accounts
- Â Â Â Â G
- Statutory loan and advances
- Â Â Â Â Â Â G1
-
Standard
Description:
The codes in G1 should be used for any applicable accounts (or votes) for all departments. In the CFMRS, there should be totals only for each department, as applicable, with additional details being kept in departmental systems. - Â Â Â Â Â Â Â Â G11
- Goods and services tax (GST) related authorities for departmental purchases from external suppliers (including HST)
- Â Â Â Â Â Â Â Â Â Â G111
-
Goods and Services Tax (GST) Refundable Advance Account
Description:
This statutory advance authority code (pursuant to Finance Vote L29G, Appropriation Act #2 1967 and Supply and Services Vote 15B) is used by departments to record all GST and HST payable on purchases of goods and services from external parties. Department are to transfer, by Interdepartmental Settlement the balance of the GST Refundable Advance to CCRA, in order for CCRA to prepare the necessary Tax Remission Order. - Â Â Â Â Â Â Â Â Â Â G112
-
Goods and services tax (GST) government tax remission order
Description:
G112 is the CCRA statutory authority code (pursuant to P.C. 1990-2854) that permits the remission of tax (paid or payable by a department) as represented by the GST refundable advance amount transferred to CCRA.Department(s) specific:
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â Â Â Â Â G113
-
Quebec Sales tax (QST) Refundable Advance Account
Description:
This statutory advance authority code is used by departments to record all QST payable on purchases of goods and services in Quebec from external parties. - Â Â Â Â Â Â Â Â G12
- Loans, Investments and Advances to Crown corporations
- Â Â Â Â Â Â Â Â Â Â G121
- Payments for Investments in Enterprise Crown corporations
- Â Â Â Â Â Â Â Â Â Â G122
- Payments for Loans and Advances to Enterprise Crown corporations
- Â Â Â Â Â Â Â Â Â Â G123
- Payments for Investments in Consolidated Crown corporations
- Â Â Â Â Â Â Â Â Â Â G124
- Payments for Loans to Consolidated Crown corporations
- Â Â Â Â Â Â Â Â G13
- Loans and advances to provinces and territories
- Â Â Â Â Â Â Â Â Â Â G131
-
Payments under federal—provincial fiscal agreements
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â G132
-
Payments under Atlantic Provinces Power Development Act
Department(s) specific:
- 033—Industry (Department of)
- Â Â Â Â Â Â Â Â Â Â G133
-
Payments under the Municipal Development and Loan Board Act
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â G134
-
Payments to Ontario and Prince Edward Island
Description:
This statutory authority pursuant to Budget Implementation Act, 2011, Section 28, which amends the Federal-Provincial Fiscal Arrangements Act, provides payment to Ontario for $150,365,000 and Prince Edward Island for $1,089,000. These payments are to be recovered in equal amounts from the fiscal equalization payments or any other payments under the Federal-Provincial Fiscal Arrangements Act to that province for each of the fiscal years in the period beginning on April 1, 2012 and ending on March 31, 2022.Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â G139
- Other payments to provinces and territories
- Â Â Â Â Â Â Â Â G14
- Loans and advances to national governments
- Â Â Â Â Â Â Â Â Â Â G141
-
Payments under the Export Credits Insurance Act
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â G143
-
Payments under the Visiting Forces (North Atlantic Treaty) Act
Department(s) specific:
- 018—National Defence (Department of)
- Â Â Â Â Â Â Â Â Â Â G144
-
Payments under Export Development Act (non—concessional)
Department(s) specific:
- 123—Export Development Canada (Crown Corporation)
- Â Â Â Â Â Â Â Â Â Â G145
-
Payments under Export Development Act (concessional)
Department(s) specific:
- 123—Export Development Canada (Crown Corporation)
- Â Â Â Â Â Â Â Â Â Â G146
-
Payments under Bretton Woods and Related Agreements Act
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â G15
- Loans, investments and advances to international organizations
- Â Â Â Â Â Â Â Â Â Â G151
-
Payments under Bretton Woods and Related Agreements Act
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â G152
-
Payments under International Development (Financial Institutions) Assistance Act
Department(s) specific:
- 005—Foreign Affairs, Trade and Development (Department of)
- Â Â Â Â Â Â Â Â Â Â G153
-
Payments and encashment of notes issued to the European Bank for reconstruction and development agreement—Capital subscriptions
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â G155
-
Investment contributions pursuant to section 3 of the Canada Fund for Africa Act
Department(s) specific:
- 005—Foreign Affairs, Trade and Development (Department of)
- Â Â Â Â Â Â Â Â Â Â G158
-
Notes issued under International Development (Financial Institutions) Assistance Act—Capital subscriptions
Department(s) specific:
- 005—Foreign Affairs, Trade and Development (Department of)
- Â Â Â Â Â Â Â Â Â Â G159
-
Payments to the International Monetary Fund
Description:
Payments under section 46 of the Financial Administration ActDepartment(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â G16
- Investments and loans and advances to joint and mixed enterprises
- Â Â Â Â Â Â Â Â Â Â G162
-
Payment of shares under The Public Sector Pension Investment Board Act
Description:
Purchase of shares in the Public Service Public Investment Board.Department(s) specific:
- 056—Treasury Board Secretariat
- Â Â Â Â Â Â Â Â Â Â G163
-
Payment of shares under The Canada Pension Plan Investment Board Act
Description:
Purchase of shares in the Canada Pension Plan Investment Board.Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â G169
- Payments for loans and advances under statutes of the Government of Canada
- Â Â Â Â Â Â Â Â G17
- Loans and advances to consolidated specified purpose accounts
- Â Â Â Â Â Â Â Â Â Â G170
-
Loans and advances to consolidated specified purpose accounts
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â G18
- Other loans and advances
- Â Â Â Â Â Â Â Â Â Â G180
-
Loans disbursed under the Canada Student Financial Assistance Act
Department(s) specific:
- 014—Employment and Social Development (Department of)
- Â Â Â Â Â Â Â Â Â Â G181
-
Loans disbursed under the Apprentice Loans Act
Department(s) specific:
- 014—Employment and Social Development (Department of)
- Â Â Â Â Â Â G2
-
Specific
Description:
Each of these accounts are applicable to the applicable department or agency within the relevant ministry only. - Â Â Â Â Â Â Â Â G21
- Citizenship and Immigration
- Â Â Â Â Â Â Â Â Â Â G211
-
Immigration loans for transportation and assistance
Department(s) specific:
- 050—Citizenship and Immigration (Department of)
- Â Â Â Â Â Â Â Â G22
- Finance
- Â Â Â Â Â Â Â Â Â Â G221
-
Investors in Canadian Commercial Bank
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â G222
-
International Monetary Fund Poverty Reduction and Growth Facility
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â G223
-
Loans pursuant to the Canada Deposit Insurance Corporation Act
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â G224
-
Advances to Financial Consumer Agency of Canada
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â G225
-
Canadian Secured Credit Facility
Description:
Payments under section 60.2 of the Financial Administration ActDepartment(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â G23
- Human Resources and Skills Development
- Â Â Â Â Â Â Â Â Â Â G231
-
Provincial workers compensation boards
Department(s) specific:
- 014—Employment and Social Development (Department of)
- Â Â Â Â Â Â Â Â G24
- Public Works and Government Services
- Â Â Â Â Â Â Â Â Â Â G241
-
Seized Property Working Capital Account
Department(s) specific:
- 127—Public Works and Government Services (Department of)
- Â Â Â Â Â Â Â Â G26
- Veterans Affairs
- Â Â Â Â Â Â Â Â Â Â G261
-
Veterans Land Act fund
Department(s) specific:
- 021—Veterans Affairs (Department of)
- Â Â Â Â Â Â Â Â G29
- Other ministries
- Â Â Â Â Â Â Â Â Â Â G299
- Other loans and advances
- Â Â Â Â Â Â G3
- Allowances for valuation
- Â Â Â Â Â Â Â Â G31
- Valuation of assets and liabilities
- Â Â Â Â Â Â Â Â Â Â G310
- Allowance for valuation
- Â Â Â Â H
- Non—statutory loan votes
- Â Â Â Â Â Â H1
-
Standard
Description:
The codes in H1 should be used for any applicable accounts (or votes) by all departments. In the Central Financial Management Reporting System (CFMRS), there should be totals only for each department, as applicable, with additional details being kept in departmental systems. - Â Â Â Â Â Â Â Â H12
- Loans, Investments and Advances to Crown corporations
- Â Â Â Â Â Â Â Â Â Â H121
- Payments for Investments in Enterprise Crown corporations
- Â Â Â Â Â Â Â Â Â Â H122
- Payments for Loans and Advances to Enterprise Crown corporations
- Â Â Â Â Â Â Â Â Â Â H123
- Payments for Investments in Consolidated Crown corporations
- Â Â Â Â Â Â Â Â Â Â H124
- Payments for Loans and Advances to Consolidated Crown corporations
- Â Â Â Â Â Â Â Â Â Â H125
- Repayments from Enterprise and Consolidated Crown corporations
- Â Â Â Â Â Â Â Â H13
- Loans to provinces and territories
- Â Â Â Â Â Â Â Â Â Â H131
- Payments for Loans to provinces and territories
- Â Â Â Â Â Â Â Â Â Â H135
- Repayments of all Loans to provinces and territories
- Â Â Â Â Â Â Â Â H14
- Loans to national governments
- Â Â Â Â Â Â Â Â Â Â H141
-
Payments for Loans to national governments
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â H142
-
Payments for loans to developing countries
Department(s) specific:
- 005—Foreign Affairs, Trade and Development (Department of)
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â H145
-
Repayments of all loans to national government and developing countries
Department(s) specific:
- 005—Foreign Affairs, Trade and Development (Department of)
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â H16
- Loans, investments and advances to international organizations
- Â Â Â Â Â Â Â Â Â Â H161
-
Payments of notes to international financial organizations—Capital subscription
Department(s) specific:
- 005—Foreign Affairs, Trade and Development (Department of)
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â H162
-
Payments for loans to international financial institutions
Department(s) specific:
- 005—Foreign Affairs, Trade and Development (Department of)
- 056—Treasury Board Secretariat
- Â Â Â Â Â Â Â Â Â Â H163
-
Payments for advances to multilateral organizations
Department(s) specific:
- 005—Foreign Affairs, Trade and Development (Department of)
- 056—Treasury Board Secretariat
- Â Â Â Â Â Â Â Â Â Â H165
-
Repayments from international organizations
Department(s) specific:
- 005—Foreign Affairs, Trade and Development (Department of)
- 056—Treasury Board Secretariat
- Â Â Â Â Â Â Â Â Â Â H168
-
Issuance Payment of Notes to international financial institutions Fund Accounts (Advances/Funds)
Department(s) specific:
- 005—Foreign Affairs, Trade and Development (Department of)
- 056—Treasury Board Secretariat
- Â Â Â Â Â Â Â Â H17
- Loans to joint and mixed enterprises
- Â Â Â Â Â Â Â Â Â Â H171
- Payments to joint and mixed enterprises
- Â Â Â Â Â Â Â Â Â Â H173
-
Payments of investment contributions pursuant to section 3 of the Canada Fund for Africa Act
Department(s) specific:
- 005—Foreign Affairs, Trade and Development (Department of)
- Â Â Â Â Â Â Â Â Â Â H174
-
Repayments investment contributions pursuant to section 3 of the Canada Fund for Africa Act
Department(s) specific:
- 005—Foreign Affairs, Trade and Development (Department of)
- Â Â Â Â Â Â Â Â H18
- Loans and advances to employees
- Â Â Â Â Â Â Â Â Â Â H181
-
Payments for standing advances to employees
Description:
Except for National Defense and Department of Foreign Affairs, Trade and Development (DFATD), these payments are made under the authority of the Public Works and Government Services Canada (PWGSC) loan vote. - Â Â Â Â Â Â Â Â Â Â H182
-
Payments for accountable temporary advances
Description:
For example trip advances at year-end. - Â Â Â Â Â Â Â Â H19
- Miscellaneous advances
- Â Â Â Â Â Â Â Â Â Â H191
- Miscellaneous advances
- Â Â Â Â Â Â H2
-
Specific
Description:
Each of these accounts are applicable to the relevant department or agency within the ministry specified only. - Â Â Â Â Â Â Â Â H20
- Agriculture
- Â Â Â Â Â Â Â Â Â Â H201
-
Construction of multi—purpose exhibition buildings
Department(s) specific:
- 001—Agriculture and Agri-Food (Department of)
- Â Â Â Â Â Â Â Â H21
- Canadian Heritage
- Â Â Â Â Â Â Â Â Â Â H211
-
Loans to institutions and public authorities under the Cultural Property Export and Import Act
Department(s) specific:
- 135—Canadian Heritage (Department of)
- Â Â Â Â Â Â Â Â H22
- Fisheries and Oceans
- Â Â Â Â Â Â Â Â Â Â H221
-
Haddock fishermen
Department(s) specific:
- 086—Fisheries and Oceans (Department of)
- Â Â Â Â Â Â Â Â Â Â H229
-
Other
Department(s) specific:
- 086—Fisheries and Oceans (Department of)
- Â Â Â Â Â Â Â Â H23
- Foreign Affairs, Trade and Development (Department of)
- Â Â Â Â Â Â Â Â Â Â H231
-
Development of export trade
Department(s) specific:
- 005—Foreign Affairs, Trade and Development (Department of)
- Â Â Â Â Â Â Â Â Â Â H232
-
Working capital advance for loans and advances to personnel working or engaged abroad
Department(s) specific:
- 005—Foreign Affairs, Trade and Development (Department of)
- Â Â Â Â Â Â Â Â Â Â H233
-
Working capital advance for advances to posts abroad
Department(s) specific:
- 005—Foreign Affairs, Trade and Development (Department of)
- Â Â Â Â Â Â Â Â H24
- Indian affairs
- Â Â Â Â Â Â Â Â Â Â H241
-
Yukon Energy Corporation
Department(s) specific:
- 042—Indian Affairs and Northern Development (Department of)
- Â Â Â Â Â Â Â Â Â Â H242
-
Council for Yukon First Nations
Department(s) specific:
- 042—Indian Affairs and Northern Development (Department of)
- Â Â Â Â Â Â Â Â Â Â H243
-
Indian Economic Development Fund
Department(s) specific:
- 042—Indian Affairs and Northern Development (Department of)
- Â Â Â Â Â Â Â Â Â Â H244
-
Loans to Native claimants
Department(s) specific:
- 042—Indian Affairs and Northern Development (Department of)
- Â Â Â Â Â Â Â Â Â Â H245
-
Loans to First Nations in British Columbia
Department(s) specific:
- 042—Indian Affairs and Northern Development (Department of)
- Â Â Â Â Â Â Â Â Â Â H249
-
Other
Department(s) specific:
- 042—Indian Affairs and Northern Development (Department of)
- Â Â Â Â Â Â Â Â H25
- Industry
- Â Â Â Â Â Â Â Â Â Â H254
-
Payments pursuant to subsection 14(2) of the Department of Industry Act
Department(s) specific:
- 033—Industry (Department of)
- Â Â Â Â Â Â Â Â Â Â H256
-
Loans pursuant to paragraph 14(1)(a) of the Department of Industry Act
Department(s) specific:
- 033—Industry (Department of)
- Â Â Â Â Â Â Â Â H26
- National Defence
- Â Â Â Â Â Â Â Â Â Â H261
-
Canadian Forces housing
Department(s) specific:
- 018—National Defence (Department of)
- Â Â Â Â Â Â Â Â Â Â H262
-
Working capital advance
Department(s) specific:
- 018—National Defence (Department of)
- Â Â Â Â Â Â Â Â Â Â H263
-
Milit—Air pilot training
Department(s) specific:
- 018—National Defence (Department of)
- Â Â Â Â Â Â Â Â H27
- Natural Resources
- Â Â Â Â Â Â Â Â Â Â H271
-
Nordion International
Department(s) specific:
- 041—Natural Resources (Department of)
- Â Â Â Â Â Â Â Â H28
- Transport
- Â Â Â Â Â Â Â Â Â Â H281
-
St. John Harbour Bridge
Department(s) specific:
- 034—Transport (Department of)
- Â Â Â Â Â Â Â Â Â Â H282
-
St. Lawrence Seaway Management Corporation
Department(s) specific:
- 034—Transport (Department of)
- Â Â Â Â Â Â Â Â H29
- Other
- Â Â Â Â Â Â Â Â Â Â H291
-
Loans to individuals under supervision and parolees
Department(s) specific:
- 053—Correctional Service of Canada
- Â Â Â Â Â Â Â Â H30
- Office of Infrastructure of Canada
- Â Â Â Â Â Â Â Â Â Â H301
-
Investment in contributed surplus of Parc Downsview Park Inc. for the purpose of allowing the completion of the transfer of lands from National Defence to Parc Downsview Park Inc.
Department(s) specific:
- 142—Office of Infrastructure of Canada
- Â Â ^22
- Consolidated specified purpose accounts
- Â Â Â Â L
- Statutory consolidated specified purpose accounts
- Â Â Â Â Â Â L1
- Major accounts
- Â Â Â Â Â Â Â Â L11
- Employment Insurance Account
- Â Â Â Â Â Â Â Â Â Â L112
-
Advances to Employment Insurance Account
Department(s) specific:
- 006—Finance (Department of)
- 014—Employment and Social Development (Department of)
- 097—Receiver General
- Â Â Â Â Â Â Â Â Â Â L113
-
Employment Insurance Operating Account
Department(s) specific:
- 006—Finance (Department of)
- 014—Employment and Social Development (Department of)
- 097—Receiver General
- Â Â Â Â Â Â Â Â L13
- Crop Re—insurance Fund
- Â Â Â Â Â Â Â Â Â Â L131
-
Crop Re—insurance Fund
Department(s) specific:
- 001—Agriculture and Agri-Food (Department of)
- Â Â Â Â Â Â Â Â Â Â L132
-
Advances to Crop Re—insurance Fund
Department(s) specific:
- 001—Agriculture and Agri-Food (Department of)
- Â Â Â Â Â Â Â Â L14
- Agricultural Commodities Stabilization Account
- Â Â Â Â Â Â Â Â Â Â L141
-
Agricultural Commodities Stabilization Account
Department(s) specific:
- 001—Agriculture and Agri-Food (Department of)
- Â Â Â Â Â Â L2
- Other consolidated specified purpose accounts
- Â Â Â Â Â Â Â Â L21
- Insurance accounts
- Â Â Â Â Â Â Â Â Â Â L211
-
Ship—source Oil Pollution Fund
Department(s) specific:
- 034—Transport (Department of)
- Â Â Â Â Â Â Â Â Â Â L212
- Investors' Indemnity Account
- Â Â Â Â Â Â Â Â Â Â L213
-
Health Insurance Supplementary Account
Department(s) specific:
- 022—Health (Department of)
- Â Â Â Â Â Â Â Â Â Â L214
-
Nuclear Liability Reinsurance Account
Department(s) specific:
- 047—Canadian Nuclear Safety Commission
- Â Â Â Â Â Â Â Â Â Â L219
- Other Insurance accounts
- Â Â Â Â Â Â Â Â L22
- Other specified purpose accounts
- Â Â Â Â Â Â Â Â Â Â L222
-
Environmental Damages Fund
Department(s) specific:
- 007—Environment (Department of the)
- Â Â Â Â Â Â Â Â Â Â L223
-
Department of Indian affairs and Northern Development (DIAND)—Environmental Studies Research
Department(s) specific:
- 041—Natural Resources (Department of)
- 042—Indian Affairs and Northern Development (Department of)
- Â Â Â Â Â Â Â Â Â Â L224
-
Seized Property Proceeds Account
Department(s) specific:
- 127—Public Works and Government Services (Department of)
- Â Â Â Â Â Â Â Â Â Â L225
-
New Parks and Historic Sites Account
Department(s) specific:
- 124—Parks Canada Agency
- Â Â Â Â Â Â Â Â Â Â L226
-
National Battlefields Commission—Trust Fund Account
Department(s) specific:
- 102—National Battlefields Commission (The)
- Â Â Â Â Â Â Â Â Â Â L227
-
Supplementary Fish Fines Account
Department(s) specific:
- 086—Fisheries and Oceans (Department of)
- Â Â Â Â Â Â Â Â Â Â L228
-
Fines for the transportation of dangerous goods
Department(s) specific:
- 007—Environment (Department of the)
- 034—Transport (Department of)
- Â Â Â Â Â Â Â Â Â Â L229
- Other
- Â Â Â Â Â Â Â Â Â Â L231
-
Natural Resources—Environmental Studies Research Fund
Department(s) specific:
- 041—Natural Resources (Department of)
- Â Â Â Â Â Â Â Â Â Â L232
-
Mackenzie King Trust Account
Department(s) specific:
- 124—Parks Canada Agency
- Â Â Â Â Â Â Â Â Â Â L233
-
Supplementary Fines Account—Species at Risk Act
Department(s) specific:
- 086—Fisheries and Oceans (Department of)
- Â Â Â Â M
-
Non—statutory consolidated specified purpose accounts
Note(s):
- 5 Any Specified Purpose Account set up in accordance with a specific statute or other requirement must be recorded in the accounts in departmental systems to meet the specified reporting requirements. To assist in the transition to the revised reporting requirements for Specified Purpose Accounts (SPAs), all SPA’s are being listed in the L, M, N and P codes in the CFMRS. In particular the SPA’s are in codes L2, M1, N3, N5 to N8 and P2 to P8.
- Â Â Â Â Â Â M1
- Consolidated specified purpose accounts
- Â Â Â Â Â Â Â Â M11
- Insurance accounts
- Â Â Â Â Â Â Â Â Â Â M119
- Other Insurance accounts
- Â Â Â Â Â Â Â Â M12
- Other specified purpose accounts
- Â Â Â Â Â Â Â Â Â Â M121
-
Canadian Commercial Bank and Northland Bank Holdback Account
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â M123
-
H.L. Holmes Fund
Department(s) specific:
- 035—National Research Council of Canada
- Â Â Â Â Â Â Â Â Â Â M124
-
Social Sciences & Humanities Research Council—Queen's Fellowship Fund
Department(s) specific:
- 063—Social Sciences and Humanities Research Council
- Â Â Â Â Â Â Â Â Â Â M129
- Other accounts
- Â Â ^23
- Other specified purpose accounts
- Â Â Â Â N
-
Statutory Other specified purpose accounts
Note(s):
- 5 Any Specified Purpose Account set up in accordance with a specific statute or other requirement must be recorded in the accounts in departmental systems to meet the specified reporting requirements. To assist in the transition to the revised reporting requirements for Specified Purpose Accounts (SPAs), all SPA’s are being listed in the L, M, N and P codes in the CFMRS. In particular the SPA’s are in codes L2, M1, N3, N5 to N8 and P2 to P8.
- Â Â Â Â Â Â N1
- Superannuation accounts
- Â Â Â Â Â Â Â Â N11
- Public Service Superannuation Act
- Â Â Â Â Â Â Â Â Â Â N111
-
Public Service Superannuation Account
Department(s) specific:
- 087—Public Service Superannuation
- Â Â Â Â Â Â Â Â Â Â N112
-
Public Service Death Benefit Account
Department(s) specific:
- 079—Payroll System General Ledger
- 087—Public Service Superannuation
- Â Â Â Â Â Â Â Â Â Â N115
-
Public Service Pension Fund
Department(s) specific:
- 079—Payroll System General Ledger
- 087—Public Service Superannuation
- Â Â Â Â Â Â Â Â N12
- Canadian Forces Superannuation Act
- Â Â Â Â Â Â Â Â Â Â N121
-
Canadian Forces Superannuation Account
Department(s) specific:
- 018—National Defence (Department of)
- Â Â Â Â Â Â Â Â Â Â N122
-
Regular Forces Death Benefit Account
Department(s) specific:
- 018—National Defence (Department of)
- Â Â Â Â Â Â Â Â Â Â N125
-
Canadian Forces Pension Fund
Department(s) specific:
- 018—National Defence (Department of)
- Â Â Â Â Â Â Â Â Â Â N126
-
Reserve Force Pension Fund
Department(s) specific:
- 018—National Defence (Department of)
- Â Â Â Â Â Â Â Â N13
- Royal Canadian Mounted Police Superannuation Act
- Â Â Â Â Â Â Â Â Â Â N131
-
Royal Canadian Mounted Police (RCMP) Superannuation Account
Department(s) specific:
- 030—Royal Canadian Mounted Police
- Â Â Â Â Â Â Â Â Â Â N133
-
Royal Canadian Mounted Police (RCMP) Dependents Pension Fund
Department(s) specific:
- 030—Royal Canadian Mounted Police
- Â Â Â Â Â Â Â Â Â Â N135
-
Royal Canadian Mounted Police (RCMP) Pension Fund
Department(s) specific:
- 030—Royal Canadian Mounted Police
- Â Â Â Â Â Â Â Â N14
- Members of Parliament Retirement Allowance Act
- Â Â Â Â Â Â Â Â Â Â N141
-
Members of Parliament retirement accounts
Department(s) specific:
- 009—Senate
- 067—House of Commons
- Â Â Â Â Â Â Â Â Â Â N142
-
Members of Parliament Retirement Compensation Arrangements Account
Department(s) specific:
- 009—Senate
- 067—House of Commons
- Â Â Â Â Â Â Â Â N15
- Supplementary Retirement Benefits (SRB) Act
- Â Â Â Â Â Â Â Â Â Â N151
-
Supplementary Retirement Benefit Account—Judges
Department(s) specific:
- 051—Commissioner for Federal Judicial Affairs (Office of the)
- 080—Supreme Court of Canada (Registrar of the)
- Â Â Â Â Â Â Â Â Â Â N152
-
Supplementary Retirement Benefit Account—Parliament
Department(s) specific:
- 009—Senate
- Â Â Â Â Â Â Â Â Â Â N153
-
Supplementary Retirement Benefit Account—Diplomatic services (DSSSA)
Department(s) specific:
- 087—Public Service Superannuation
- Â Â Â Â Â Â Â Â Â Â N154
-
Supplementary Retirement Benefit Account—Lieutenant Governor accounts (LGSA)
Department(s) specific:
- 079—Payroll System General Ledger
- 135—Canadian Heritage (Department of)
- Â Â Â Â Â Â Â Â Â Â N155
-
Supplementary Retirement Benefit Account—RCMP Continuation Act
Department(s) specific:
- 030—Royal Canadian Mounted Police
- 079—Payroll System General Ledger
- Â Â Â Â Â Â Â Â Â Â N156
-
Supplementary Retirement Benefit Account—Defense Services Pension Continuation Act
Department(s) specific:
- 018—National Defence (Department of)
- Â Â Â Â Â Â Â Â N16
- Special Retirement Arrangements Act
- Â Â Â Â Â Â Â Â Â Â N161
- Retirement Compensation Arrangements (RCA) no. 1—Public servants
- Â Â Â Â Â Â Â Â Â Â N162
-
Retirement Compensation Arrangements (RCA) no. 1—National Defence
Department(s) specific:
- 018—National Defence (Department of)
- Â Â Â Â Â Â Â Â Â Â N163
-
Retirement Compensation Arrangements (RCA) no. 1—Royal Canadian Mounted Police (RCMP)
Department(s) specific:
- 030—Royal Canadian Mounted Police
- Â Â Â Â Â Â Â Â Â Â N164
-
Retirement Compensation Arrangements (RCA) no. 2—Public servants
Department(s) specific:
- 087—Public Service Superannuation
- Â Â Â Â Â Â Â Â N19
- Other Superannuation Acts
- Â Â Â Â Â Â Â Â Â Â N191
-
Other Superannuation accounts
Department(s) specific:
- 056—Treasury Board Secretariat
- 079—Payroll System General Ledger
- Â Â Â Â Â Â N2
- Other Pension and Insurance accounts
- Â Â Â Â Â Â Â Â N21
- Canada Pension Plan
- Â Â Â Â Â Â Â Â Â Â N210
-
Canada Pension Plan Account
Department(s) specific:
- 014—Employment and Social Development (Department of)
- 079—Payroll System General Ledger
- Â Â Â Â Â Â Â Â N22
- Government Annuities Account
- Â Â Â Â Â Â Â Â Â Â N220
-
Government Annuities Account
Department(s) specific:
- 014—Employment and Social Development (Department of)
- Â Â Â Â Â Â Â Â N23
- Insurance accounts
- Â Â Â Â Â Â Â Â Â Â N231
-
Civil Service Insurance Fund
Department(s) specific:
- 014—Employment and Social Development (Department of)
- Â Â Â Â Â Â Â Â Â Â N232
-
Returned Soldiers Insurance Fund
Department(s) specific:
- 021—Veterans Affairs (Department of)
- Â Â Â Â Â Â Â Â Â Â N233
-
Veterans Insurance Fund
Department(s) specific:
- 021—Veterans Affairs (Department of)
- Â Â Â Â Â Â Â Â N24
- Other pension accounts
- Â Â Â Â Â Â Â Â Â Â N241
-
Annuities Agents' Pension Account
Department(s) specific:
- 014—Employment and Social Development (Department of)
- Â Â Â Â Â Â Â Â Â Â N242
-
Treasury Board: Locally Engaged Contributory Pension Account
Department(s) specific:
- 056—Treasury Board Secretariat
- Â Â Â Â Â Â Â Â Â Â N243
-
DFATD: Locally Engaged Contributory Pension Account
Department(s) specific:
- 005—Foreign Affairs, Trade and Development (Department of)
- Â Â Â Â Â Â N3
- Deposit accounts
- Â Â Â Â Â Â Â Â N30
- Agriculture
- Â Â Â Â Â Â Â Â Â Â N301
-
Canadian Dairy Commission Account
Department(s) specific:
- 001—Agriculture and Agri-Food (Department of)
- 134—Canadian Dairy Commission
- Â Â Â Â Â Â Â Â N31
- Canada Border Services Agency
- Â Â Â Â Â Â Â Â Â Â N310
-
General security deposits
Department(s) specific:
- 085—Canada Border Services Agency
- Â Â Â Â Â Â Â Â Â Â N311
-
Immigration Guarantee Fund
Department(s) specific:
- 085—Canada Border Services Agency
- Â Â Â Â Â Â Â Â N32
- Finance
- Â Â Â Â Â Â Â Â N33
- Human Resources and Skills Development
- Â Â Â Â Â Â Â Â Â Â N331
-
Canada Labour Code—Other
Department(s) specific:
- 014—Employment and Social Development (Department of)
- Â Â Â Â Â Â Â Â Â Â N332
-
Canada Labour Code—Wage recovery appeals
Department(s) specific:
- 014—Employment and Social Development (Department of)
- Â Â Â Â Â Â Â Â Â Â N333
-
Fair Wages Deposit Account
Department(s) specific:
- 014—Employment and Social Development (Department of)
- Â Â Â Â Â Â Â Â N34
- Indian affairs and Northern Development
- Â Â Â Â Â Â Â Â Â Â N341
-
Guarantee Deposits—Indian affairs and Northern Development
Department(s) specific:
- 042—Indian Affairs and Northern Development (Department of)
- Â Â Â Â Â Â Â Â Â Â N342
-
Guarantee Deposits—Oil and Gas—Indian affairs and Northern Development
Department(s) specific:
- 042—Indian Affairs and Northern Development (Department of)
- Â Â Â Â Â Â Â Â Â Â N343
-
Guarantee deposits—Reserve resources
Department(s) specific:
- 042—Indian Affairs and Northern Development (Department of)
- Â Â Â Â Â Â Â Â N35
- Industry
- Â Â Â Â Â Â Â Â Â Â N351
-
Trustee performance securities—Bankruptcy and Insolvency Act
Department(s) specific:
- 033—Industry (Department of)
- Â Â Â Â Â Â Â Â N36
- Justice
- Â Â Â Â Â Â Â Â Â Â N361
-
Security for costs—Supreme Court of Canada
Department(s) specific:
- 080—Supreme Court of Canada (Registrar of the)
- Â Â Â Â Â Â Â Â N37
- Canada Revenue Agency
- Â Â Â Â Â Â Â Â Â Â N371
-
Guarantee deposits—National Revenue
Department(s) specific:
- 038—Canada Border Services Agency—(Administered Activities)
- 122—Canada Revenue Agency—(Administered Activities)
- 130—Canada Revenue Agency—(Agency Activities)
- Â Â Â Â Â Â Â Â Â Â N372
-
Temporary deposits received from importers
Department(s) specific:
- 038—Canada Border Services Agency—(Administered Activities)
- 122—Canada Revenue Agency—(Administered Activities)
- 130—Canada Revenue Agency—(Agency Activities)
- Â Â Â Â Â Â Â Â Â Â N373
-
Deposits/Disbursements—Workers Compensation Board
Department(s) specific:
- 122—Canada Revenue Agency—(Administered Activities)
- 130—Canada Revenue Agency—(Agency Activities)
- Â Â Â Â Â Â Â Â N38
- Natural Resources
- Â Â Â Â Â Â Â Â Â Â N381
-
Guarantee deposits—Oil and gas—Natural Resources
Department(s) specific:
- 041—Natural Resources (Department of)
- Â Â Â Â Â Â Â Â N39
- Privy Council
- Â Â Â Â Â Â Â Â Â Â N391
-
Candidates' and committees' deposits—Election and referendum
Department(s) specific:
- 015—Chief Electoral Officer (Office of the)
- Â Â Â Â Â Â Â Â N3A
- Public Works and Government Services
- Â Â Â Â Â Â Â Â Â Â N3A1
-
Seized property cash
Department(s) specific:
- 127—Public Works and Government Services (Department of)
- Â Â Â Â Â Â Â Â N3B
- Other ministries
- Â Â Â Â Â Â Â Â Â Â N3B9
- Other
- Â Â Â Â Â Â N4
- Provincial and other tax collection agreement accounts
- Â Â Â Â Â Â Â Â N41
- Provincial tax collection agreement accounts
- Â Â Â Â Â Â Â Â Â Â N411
-
Personal Income tax
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â N412
-
Corporate Income tax
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â N413
-
Harmonized Sales tax
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â N42
- First Nation tax collection agreement accounts
- Â Â Â Â Â Â Â Â Â Â N421
-
Excise taxes
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â N422
-
First Nation goods and services tax (FNGST)
Description:
In accordance with an administration agreement (pursuant to the First Nations Goods and Services Tax Act) entered into by the Government of Canada with the authorized body of a first nation, the Minister of Finance may pay to the first nation out of the Consolidated Revenue Fund:- amounts determined in accordance with the agreement as provided, and at such times as are specified, in the agreement; and
- in accordance with the agreement, advances in respect of the amounts referred to in paragraph (a).
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â N5
- Trust accounts
- Â Â Â Â Â Â Â Â N51
- Indian and Northern Affairs
- Â Â Â Â Â Â Â Â Â Â N511
-
Indian band funds—Capital accounts
Department(s) specific:
- 042—Indian Affairs and Northern Development (Department of)
- Â Â Â Â Â Â Â Â Â Â N512
-
Indian estate accounts
Department(s) specific:
- 042—Indian Affairs and Northern Development (Department of)
- Â Â Â Â Â Â Â Â Â Â N513
-
Indian savings accounts
Department(s) specific:
- 042—Indian Affairs and Northern Development (Department of)
- Â Â Â Â Â Â Â Â Â Â N515
-
Indian Moneys Suspense accounts
Department(s) specific:
- 042—Indian Affairs and Northern Development (Department of)
- Â Â Â Â Â Â Â Â Â Â N516
-
Indian special accounts
Department(s) specific:
- 042—Indian Affairs and Northern Development (Department of)
- Â Â Â Â Â Â Â Â Â Â N517
-
Fines—Indian Act
Department(s) specific:
- 042—Indian Affairs and Northern Development (Department of)
- Â Â Â Â Â Â Â Â Â Â N518
-
Indian band funds—Shares and certificates
Department(s) specific:
- 042—Indian Affairs and Northern Development (Department of)
- Â Â Â Â Â Â Â Â Â Â N519
-
Indian band funds—Revenue accounts
Department(s) specific:
- 042—Indian Affairs and Northern Development (Department of)
- Â Â Â Â Â Â Â Â N52
- National Defence
- Â Â Â Â Â Â Â Â Â Â N521
-
Estates—Armed services
Department(s) specific:
- 018—National Defence (Department of)
- Â Â Â Â Â Â Â Â N53
- Public Safety and Emergency Preparedness
- Â Â Â Â Â Â Â Â Â Â N531
-
Royal Canadian Mounted Police (RCMP) Benefit Trust Fund
Department(s) specific:
- 030—Royal Canadian Mounted Police
- Â Â Â Â Â Â Â Â N54
- Veterans Affairs
- Â Â Â Â Â Â Â Â Â Â N541
-
Veterans Administered Trust accounts
Department(s) specific:
- 021—Veterans Affairs (Department of)
- Â Â Â Â Â Â Â Â N59
- Other ministries
- Â Â Â Â Â Â Â Â Â Â N599
- Other trust funds set up under various acts
- Â Â Â Â Â Â N6
- Donations, endowment interest and prepayment accounts
- Â Â Â Â Â Â Â Â N61
- Endowment interest
- Â Â Â Â Â Â Â Â Â Â N611
-
Endowment interest—Mackenzie King Trust Account
Department(s) specific:
- 124—Parks Canada Agency
- Â Â Â Â Â Â Â Â N62
- Donations and bequests
- Â Â Â Â Â Â Â Â Â Â N621
-
Canadian Institutes of Health Research—Donations for research
Department(s) specific:
- 061—Canadian Institutes of Health Research
- Â Â Â Â Â Â Â Â Â Â N622
-
Canadian Institutes of Health Research—Endowment interest
Department(s) specific:
- 061—Canadian Institutes of Health Research
- Â Â Â Â Â Â Â Â Â Â N625
-
Canadian Centre for Occupational Health & Safety—Donations
Department(s) specific:
- 100—Canadian Centre for Occupational Health and Safety
- Â Â Â Â Â Â Â Â Â Â N626
-
Library and Archives of Canada Account
Department(s) specific:
- 145—Library and Archives of Canada
- Â Â Â Â Â Â N7
- Other specified purpose accounts
- Â Â Â Â Â Â Â Â N70
- Agriculture
- Â Â Â Â Â Â Â Â Â Â N702
-
Net Income Stabilization Account
Department(s) specific:
- 001—Agriculture and Agri-Food (Department of)
- Â Â Â Â Â Â Â Â Â Â N703
-
AgriInvest Program
Department(s) specific:
- 001—Agriculture and Agri-Food (Department of)
- Â Â Â Â Â Â Â Â N71
- Canadian Heritage
- Â Â Â Â Â Â Â Â Â Â N712
-
Telefilm Canada—Advance Account
Department(s) specific:
- 037—Telefilm Canada
- Â Â Â Â Â Â Â Â N73
- Finance
- Â Â Â Â Â Â Â Â Â Â N731
-
Common school funds—Ontario and Québec
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â N732
-
Foreign Claims Fund
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â N74
- Fisheries and Oceans
- Â Â Â Â Â Â Â Â Â Â N741
-
Sales of seized assets
Department(s) specific:
- 086—Fisheries and Oceans (Department of)
- Â Â Â Â Â Â Â Â N77
- Employment and Social Development Canada
- Â Â Â Â Â Â Â Â Â Â N771
-
Labour Standards Suspense Account
Description:
This is the "Labour Standards Suspense Account" under the Canada Labour Standards Regulations.Department(s) specific:
- 014—Employment and Social Development (Department of)
- Â Â Â Â Â Â N8
- Other specified purpose accounts
- Â Â Â Â Â Â Â Â N80
- Industry
- Â Â Â Â Â Â Â Â Â Â N801
-
Income from securities in trust—Bankruptcy and Insolvency Act
Department(s) specific:
- 033—Industry (Department of)
- Â Â Â Â Â Â Â Â Â Â N802
-
Securities in trust—Bankruptcy and Insolvency Act
Department(s) specific:
- 033—Industry (Department of)
- Â Â Â Â Â Â Â Â Â Â N803
-
Unclaimed dividends and undistributed assets—Bankruptcy and Insolvency Act
Department(s) specific:
- 033—Industry (Department of)
- Â Â Â Â Â Â Â Â Â Â N804
-
Unclaimed dividends and undistributed assets—Canada Business Corporations Act
Department(s) specific:
- 033—Industry (Department of)
- Â Â Â Â Â Â Â Â Â Â N805
-
Unclaimed dividends and undistributed assets—Winding—up Act
Department(s) specific:
- 033—Industry (Department of)
- Â Â Â Â Â Â Â Â Â Â N807
-
Trust funds—Natural Sciences and Engineering Research Council
Department(s) specific:
- 027—Natural Sciences and Engineering Research Council
- Â Â Â Â Â Â Â Â N81
- Citizenship and Immigration
- Â Â Â Â Â Â Â Â Â Â N811
-
Immigrant Investor Program
Department(s) specific:
- 050—Citizenship and Immigration (Department of)
- Â Â Â Â Â Â Â Â N84
- Natural Resources
- Â Â Â Â Â Â Â Â Â Â N841
-
Market development and incentive payments—Alberta
Department(s) specific:
- 041—Natural Resources (Department of)
- Â Â Â Â Â Â Â Â N86
- Public Safety and Emergency Preparedness
- Â Â Â Â Â Â Â Â Â Â N861
-
Seized assets—Canadian funds
Department(s) specific:
- 030—Royal Canadian Mounted Police
- Â Â Â Â Â Â Â Â N89
- Other ministries
- Â Â Â Â Â Â Â Â Â Â N899
- Other Specific Accounts in Other ministries or Other Authorities Not Specified Above
- Â Â Â Â P
-
Non—Statutory Other specified purpose accounts
Note(s):
- 5 Any Specified Purpose Account set up in accordance with a specific statute or other requirement must be recorded in the accounts in departmental systems to meet the specified reporting requirements. To assist in the transition to the revised reporting requirements for Specified Purpose Accounts (SPAs), all SPA’s are being listed in the L, M, N and P codes in the CFMRS. In particular the SPA’s are in codes L2, M1, N3, N5 to N8 and P2 to P8.
- Â Â Â Â Â Â P1
- Superannuation accounts
- Â Â Â Â Â Â Â Â P11
- Pension Liabilities Under Other Superannuation accounts
- Â Â Â Â Â Â Â Â Â Â P111
-
Judges Act—Pension liability
Department(s) specific:
- 051—Commissioner for Federal Judicial Affairs (Office of the)
- Â Â Â Â Â Â Â Â Â Â P112
-
Lieutenant Governors Superannuation Act (LGSA)—Liability
Department(s) specific:
- 135—Canadian Heritage (Department of)
- Â Â Â Â Â Â Â Â Â Â P113
-
Diplomatic Service (Special) Superannuation Act (DSSSA) liability
Department(s) specific:
- 005—Foreign Affairs, Trade and Development (Department of)
- Â Â Â Â Â Â Â Â Â Â P114
-
Defence Service Pension Continuation Act—Liability
Department(s) specific:
- 018—National Defence (Department of)
- Â Â Â Â Â Â Â Â Â Â P115
-
Royal Canadian Mounted Police Continuation Act liability
Department(s) specific:
- 030—Royal Canadian Mounted Police
- Â Â Â Â Â Â Â Â Â Â P119
- Other pension liabilities
- Â Â Â Â Â Â Â Â P12
- Allowance for pension adjustments
- Â Â Â Â Â Â Â Â Â Â P121
- Allowance for pension adjustments—General Accounts
- Â Â Â Â Â Â Â Â Â Â P122
- Allowance for pension adjustments—Retirement Compensation Arrangements (RCA) Accounts
- Â Â Â Â Â Â Â Â Â Â P123
- Allowance for pension adjustments—Supplementary Retirements Benefit Accounts (SRBA)
- Â Â Â Â Â Â Â Â Â Â P129
- Allowance for pension adjustments—Other accounts
- Â Â Â Â Â Â P2
- Other Pension and Insurance accounts
- Â Â Â Â Â Â Â Â P23
- Other Pension and Insurance accounts
- Â Â Â Â Â Â Â Â Â Â P231
- Other Insurance accounts
- Â Â Â Â Â Â P3
- Deposit accounts
- Â Â Â Â Â Â Â Â P32
- Finance
- Â Â Â Â Â Â Â Â Â Â P321
-
Canadair holdback—Canada Development Investment Corporation
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â P323
-
Hibernia Abandonment Fund
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â Â Â P324
-
SWAPs collateral deposit
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â P34
- Indian and Northern Affairs
- Â Â Â Â Â Â Â Â Â Â P341
-
Field British Columbia and Yukon operations of the Northern Canada Power Commission
Department(s) specific:
- 042—Indian Affairs and Northern Development (Department of)
- Â Â Â Â Â Â Â Â P36
- Justice
- Â Â Â Â Â Â Â Â Â Â P361
-
Security for costs—Tax Court of Canada
Department(s) specific:
- 144—Courts Administration Service
- Â Â Â Â Â Â Â Â P37
- Public Works and Government Services
- Â Â Â Â Â Â Â Â Â Â P371
-
Contractor security deposits
Department(s) specific:
- 127—Public Works and Government Services (Department of)
- Â Â Â Â Â Â Â Â P39
- Other ministries
- Â Â Â Â Â Â Â Â Â Â P399
- Other
- Â Â Â Â Â Â P4
- Donations, endowment interest and prepayment accounts
- Â Â Â Â Â Â Â Â P41
- Endowment interests
- Â Â Â Â Â Â Â Â Â Â P411
-
Endowment interest—H.L. Holmes Fund
Department(s) specific:
- 035—National Research Council of Canada
- Â Â Â Â Â Â Â Â Â Â P412
-
Endowment interest—Social Sciences and Humanities Research Council: Queen's Fellowship Fund
Department(s) specific:
- 063—Social Sciences and Humanities Research Council
- Â Â Â Â Â Â Â Â P42
- Donations, gifts and bequests
- Â Â Â Â Â Â Â Â Â Â P423
-
Endangered species—Donations
Department(s) specific:
- 007—Environment (Department of the)
- Â Â Â Â Â Â Â Â Â Â P424
-
Rideau Hall donations
Department(s) specific:
- 008—Governor General's Secretary (Office of the)
- Â Â Â Â Â Â Â Â Â Â P426
- Prime Ministers Awards
- Â Â Â Â Â Â Â Â Â Â P427
-
Social Sciences & Humanities Research Council—Trust Fund
Department(s) specific:
- 063—Social Sciences and Humanities Research Council
- Â Â Â Â Â Â Â Â Â Â P428
- Corporate sponsorships and donations
- Â Â Â Â Â Â Â Â Â Â P430
- Crown corporation trusts—Donations
- Â Â Â Â Â Â Â Â Â Â P431
-
Royal Canadian Mounted Police (RCMP) Pipe Band
Department(s) specific:
- 030—Royal Canadian Mounted Police
- Â Â Â Â Â Â Â Â Â Â P432
- Sponsorship agreement—Contributions
- Â Â Â Â Â Â Â Â Â Â P433
-
Mounted Police Foundation
Department(s) specific:
- 030—Royal Canadian Mounted Police
- Â Â Â Â Â Â Â Â Â Â P439
-
Donations, gifts and bequests
Description:
This specified purpose account authority code is to be used by departments to record contributions of donations, gifts and bequests where the funds received are for a specified purpose. Unrestricted donations, gifts and donations should not be set up as a specified purpose account, but should be recognized as revenue in the accounting period in which the funds are received. Donations, gifts and bequests are to be managed in compliance with the Treasury Board Directive on Specified Purpose Accounts. Details on the government-wide accounting entries for donations, gifts and bequests are available in the Treasury Board of Canada Secretariat FIS Accounting Manual, sub-section 9.1.3. Note: Departments (where applicable) are to continue to use the specific authority codes already created under the authority P42 Donations, Gifts and Bequests. - Â Â Â Â Â Â Â Â P49
- Prepayments
- Â Â Â Â Â Â Â Â Â Â P491
- Funds from non—government organizations
- Â Â Â Â Â Â P5
- Trust accounts
- Â Â Â Â Â Â Â Â P51
- Finance
- Â Â Â Â Â Â Â Â Â Â P511
-
Insurance company liquidation accounts (OSFI)
Department(s) specific:
- 011—Office of the Superintendent of Financial Institutions
- Â Â Â Â Â Â Â Â P52
- Human Resources and Skills Development
- Â Â Â Â Â Â Â Â Â Â P521
-
Indian Residential Schools Settlement Agreement—Common experience payments
Department(s) specific:
- 014—Employment and Social Development (Department of)
- Â Â Â Â Â Â Â Â P53
- Public Safety and Emergency Preparedness
- Â Â Â Â Â Â Â Â Â Â P531
-
Scholastic awards
Department(s) specific:
- 095—Canadian Security Intelligence Service
- Â Â Â Â Â Â Â Â Â Â P532
-
Inmates Trust Fund
Department(s) specific:
- 053—Correctional Service of Canada
- Â Â Â Â Â Â Â Â P54
- Veterans Affairs
- Â Â Â Â Â Â Â Â Â Â P541
-
Veterans estate funds
Department(s) specific:
- 021—Veterans Affairs (Department of)
- Â Â Â Â Â Â Â Â Â Â P542
-
Veterans Administration and Welfare Trust Fund
Department(s) specific:
- 021—Veterans Affairs (Department of)
- Â Â Â Â Â Â Â Â P59
- Other ministries
- Â Â Â Â Â Â Â Â Â Â P599
- Other
- Â Â Â Â Â Â P7
- Other specified purpose accounts
- Â Â Â Â Â Â Â Â P70
- Agriculture
- Â Â Â Â Â Â Â Â Â Â P703
-
Shared—cost agreements—Agriculture and Agri—food
Department(s) specific:
- 001—Agriculture and Agri-Food (Department of)
- Â Â Â Â Â Â Â Â Â Â P704
-
Shared—cost—Canadian Food Inspection Agency (CFIA)
Department(s) specific:
- 136—Canadian Food Inspection Agency
- Â Â Â Â Â Â Â Â P71
- Canadian Heritage
- Â Â Â Â Â Â Â Â Â Â P711
-
Miscellaneous projects deposits
Department(s) specific:
- 124—Parks Canada Agency
- 135—Canadian Heritage (Department of)
- Â Â Â Â Â Â Â Â Â Â P712
-
Shared—cost agreements—Conferences and training—Canadian Heritage
Department(s) specific:
- 135—Canadian Heritage (Department of)
- Â Â Â Â Â Â Â Â Â Â P713
-
Shared—cost/Joint project agreements—Canadian Heritage
Department(s) specific:
- 135—Canadian Heritage (Department of)
- Â Â Â Â Â Â Â Â P72
- Environment
- Â Â Â Â Â Â Â Â Â Â P721
-
Miscellaneous projects deposits—Environment
Department(s) specific:
- 007—Environment (Department of the)
- Â Â Â Â Â Â Â Â P73
- Finance
- Â Â Â Â Â Â Â Â Â Â P731
-
War Claims Fund—World War II
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â P74
- Fisheries and Oceans
- Â Â Â Â Â Â Â Â Â Â P741
-
Federal/provincial cost—sharing agreements
Department(s) specific:
- 086—Fisheries and Oceans (Department of)
- Â Â Â Â Â Â Â Â Â Â P742
-
Miscellaneous projects deposits—Fisheries and Oceans
Department(s) specific:
- 086—Fisheries and Oceans (Department of)
- Â Â Â Â Â Â Â Â P75
- Foreign Affairs, Trade and Development (Department of)
- Â Â Â Â Â Â Â Â Â Â P751
-
Canada Foundation Account
Department(s) specific:
- 005—Foreign Affairs, Trade and Development (Department of)
- Â Â Â Â Â Â Â Â Â Â P752
-
Financial assistance to Canadians abroad
Department(s) specific:
- 005—Foreign Affairs, Trade and Development (Department of)
- Â Â Â Â Â Â Â Â Â Â P755
-
Shared—cost projects—Foreign Affairs, Trade and Development (Department of)
Department(s) specific:
- 005—Foreign Affairs, Trade and Development (Department of)
- Â Â Â Â Â Â Â Â Â Â P756
-
Shared—cost projects—International conferences—Moneys received as prepayment for services from non—governmental organizations
Department(s) specific:
- 005—Foreign Affairs, Trade and Development (Department of)
- Â Â Â Â Â Â Â Â P76
- Health
- Â Â Â Â Â Â Â Â Â Â P762
-
Collaborative research projects
Department(s) specific:
- 022—Health (Department of)
- 148—Public Health Agency of Canada
- Â Â Â Â Â Â Â Â Â Â P763
-
Miscellaneous federal/Provincial projects—Health
Department(s) specific:
- 022—Health (Department of)
- 148—Public Health Agency of Canada
- Â Â Â Â Â Â Â Â Â Â P764
-
Pan American Health Organization (SIREVA)
Department(s) specific:
- 022—Health (Department of)
- Â Â Â Â Â Â Â Â Â Â P765
-
World Health Organization
Department(s) specific:
- 022—Health (Department of)
- Â Â Â Â Â Â Â Â P77
- Employment and Social Development Canada
- Â Â Â Â Â Â Â Â Â Â P772
-
Federal/Provincial shared—cost project—Human resources development
Department(s) specific:
- 014—Employment and Social Development (Department of)
- Â Â Â Â Â Â Â Â Â Â P773
-
Federal/provincial shared—cost project—Interprovincial Computerized Examination Management System (ICEMS)
Department(s) specific:
- 014—Employment and Social Development (Department of)
- Â Â Â Â Â Â Â Â Â Â P776
-
Shared cost agreements
Description:
This Specified Purpose Account is to be used to record funds received in advance from private sector organizations or other levels of government for shared costs agreements and to record the spending of the funds in the context of these agreements.Department(s) specific:
- 100—Canadian Centre for Occupational Health and Safety
- Â Â Â Â Â Â Â Â P78
- Indian and Northern Affairs
- Â Â Â Â Â Â Â Â Â Â P786
-
Treaty Land Entitlement (Saskatchewan) Fund
Department(s) specific:
- 042—Indian Affairs and Northern Development (Department of)
- Â Â Â Â Â Â P8
- Non—Statutory Other specified purpose accounts
- Â Â Â Â Â Â Â Â P80
- Industry
- Â Â Â Â Â Â Â Â Â Â P801
-
Canada/Provinces Business Services Centre
Department(s) specific:
- 033—Industry (Department of)
- Â Â Â Â Â Â Â Â Â Â P804
-
Shared—cost/Joint project agreements—Research
Department(s) specific:
- 033—Industry (Department of)
- Â Â Â Â Â Â Â Â Â Â P805
-
Shared—cost projects—Industry
Department(s) specific:
- 033—Industry (Department of)
- Â Â Â Â Â Â Â Â Â Â P806
-
Petro—Canada entreprises—Unclaimed shares
Department(s) specific:
- 033—Industry (Department of)
- Â Â Â Â Â Â Â Â Â Â P807
-
Federal/provincial agreement—Advance Account
Department(s) specific:
- 023—Atlantic Canada Opportunities Agency
- Â Â Â Â Â Â Â Â Â Â P811
-
Radarsat—Canadian Space Agency
Department(s) specific:
- 119—Canadian Space Agency
- Â Â Â Â Â Â Â Â Â Â P814
-
Project deposits—Statistics Canada
Department(s) specific:
- 054—Statistics Canada
- Â Â Â Â Â Â Â Â P82
- Justice
- Â Â Â Â Â Â Â Â Â Â P821
-
Federal Court Special Account
Department(s) specific:
- 144—Courts Administration Service
- Â Â Â Â Â Â Â Â P83
- National Defence
- Â Â Â Â Â Â Â Â Â Â P831
-
Funds from foreign governments to cover their share of expenses under joint agreements—DND
Department(s) specific:
- 018—National Defence (Department of)
- Â Â Â Â Â Â Â Â Â Â P832
-
Non—government agencies
Department(s) specific:
- 018—National Defence (Department of)
- Â Â Â Â Â Â Â Â Â Â P833
-
Funds from North Atlantic Treaty Organization (NATO) to cover their share of infrastructure projects under joint agreements
Department(s) specific:
- 018—National Defence (Department of)
- Â Â Â Â Â Â Â Â Â Â P835
-
Joint research and development projects
Department(s) specific:
- 018—National Defence (Department of)
- Â Â Â Â Â Â Â Â Â Â P837
-
Funds from foreign governments to cover their share of expenses under joint agreements—CSE
Department(s) specific:
- 165—Communications Security Establishment
- Â Â Â Â Â Â Â Â P84
- Natural Resources
- Â Â Â Â Â Â Â Â Â Â P844
-
Newfoundland Offshore Revenue Account
Department(s) specific:
- 041—Natural Resources (Department of)
- Â Â Â Â Â Â Â Â Â Â P845
-
Nova Scotia Offshore Revenue Account
Department(s) specific:
- 041—Natural Resources (Department of)
- Â Â Â Â Â Â Â Â Â Â P846
-
Shared cost agreement—Geological Survey of Canada
Department(s) specific:
- 041—Natural Resources (Department of)
- Â Â Â Â Â Â Â Â Â Â P847
-
Shared cost project
Department(s) specific:
- 041—Natural Resources (Department of)
- Â Â Â Â Â Â Â Â P85
- Public Works and Government Services
- Â Â Â Â Â Â Â Â Â Â P853
-
Military purchases excess funds deposit
Department(s) specific:
- 097—Receiver General
- Â Â Â Â Â Â Â Â P86
- Public Safety and Emergency Preparedness
- Â Â Â Â Â Â Â Â Â Â P862
-
Joint research & development project—Royal Canadian Mounted Police (RCMP)
Department(s) specific:
- 030—Royal Canadian Mounted Police
- Â Â Â Â Â Â Â Â P88
- Veterans Affairs
- Â Â Â Â Â Â Â Â Â Â P881
-
Shared cost project—Permanent Visitor Education Centre of the Canadian National Vimy Memorial
Department(s) specific:
- 021—Veterans Affairs (Department of)
- Â Â Â Â Â Â Â Â P89
- Other ministries
- Â Â Â Â Â Â Â Â Â Â P891
- Privy Council Office—Shared cost projects—Travel Expenses—Moneys Received as Pre—Payment for Services from Non—Governmental Organizations
- Â Â Â Â Â Â Â Â Â Â P893
-
Cost—sharing agreements and other collaborative agreements
Description:
This specified purpose account authority code is to be used by departments to record transactions in connection with collaborative arrangements, such as cost-sharing, joint projects or partnership arrangements where funds are received in advance from external parties. Departments are accountable to those that provided the funds, so detailed accounting records, by specific obligation, must be maintained within their Departmental Financial Management System. The arrangements are to be consistent with the scope of departmental authorities and must comply with the Treasury Board Directive on Specified Purpose Accounts. Details on the government-wide accounting entries for a cost-sharing and joint project agreement is available in the Treasury Board of Canada Secretariat FIS Accounting Manual sub-section 9.1.4. Note: Departments (where applicable) are to continue to use the specific authority codes already created under the N7, N8, P7 or P8 Other specified purpose accounts groups. - Â Â Â Â Â Â Â Â Â Â P899
- Other
- Â Â ^24
- Other assets and liabilities
- Â Â Â Â R
- Other assets and liabilities
- Â Â Â Â Â Â R3
-
All Other assets and liabilities
Description:
Accounts would include Accounts Receivable, Accounts Payable, Miscellaneous pay deductions, Allowances for valuation of assets and liabilities and any other assets and liabilities, not specifically defined in G to P. - Â Â Â Â Â Â Â Â R300
- Total (or net, as applicable) amounts of all other assets and of all other liabilities
- Â Â Â Â Â Â R7
-
Foreign exchange accounts
Description:
All details required are to be kept in departmental systems only. - Â Â Â Â Â Â Â Â R700
-
Total amounts only
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â R8
- Unmatured debt
- Â Â Â Â Â Â Â Â R80
- Finance
- Â Â Â Â Â Â Â Â Â Â R801
-
Total amounts only
Department(s) specific:
- 006—Finance (Department of)
- Date modified: