4.2 Financial reporting accounts—Expenses—Detailed for 2016-2017

The financial reporting accounts used for government-wide reporting purposes are included in this section. Financial reporting accounts identify the relevant asset, liability, equity, revenue and expense accounts required for financial reporting (maintaining accounts in a General Ledger) and for preparing financial statements.

4.2 Financial reporting accounts—Expenses— Summary for 2016-2017

5

Expenses

  51

Program Expenses

    511

Transfer Payments

      5111

Transfer Payments to or on Behalf of Individuals

        51111

Old Age Security and Related Payments

Department(s) specific:

• 014—Employment and Social Development (Department of)

        51112

Employment Insurance Benefits

Department(s) specific:

• 014—Employment and Social Development (Department of)

        51113

Child Tax Benefits

Department(s) specific:

• 122—Canada Revenue Agency—(Administered Activities)

        51114

Goods and Services Tax (GST) Credit to Persons

Department(s) specific:

• 122—Canada Revenue Agency—(Administered Activities)

        51115

Assistance to Encourage Employment

        51116

Canada Student Loans or Grants

Department(s) specific:

• 014—Employment and Social Development (Department of)

        51117

Pensions to Veterans

Department(s) specific:

• 021—Veterans Affairs (Department of)

        51118

Payments to Native Peoples

        51119

Other Transfers to Individuals

        51120

Apprentice Loans Program

Department(s) specific:

• 014—Employment and Social Development (Department of)

      5112

Transfer Payments to or on Behalf of Individuals Through the Tax System

        51121

Children's Special Allowances

Department(s) specific:

• 122—Canada Revenue Agency—(Administered Activities)

        51122

Children Special Allowance Accrual

Department(s) specific:

• 122—Canada Revenue Agency—(Administered Activities)

        51123

Working Income Tax Benefit

Department(s) specific:

• 122—Canada Revenue Agency—(Administered Activities)

        51124

Refundable Medical Expense Supplement

Department(s) specific:

• 122—Canada Revenue Agency—(Administered Activities)

        51125

Child Tax Benefits Accrual

Department(s) specific:

• 122—Canada Revenue Agency—(Administered Activities)

        51126

Goods and Services Tax (GST) Credit to Persons Accrual

Department(s) specific:

• 122—Canada Revenue Agency—(Administered Activities)

        51127

Children's Fitness Tax Credit

Department(s) specific:

• 122—Canada Revenue Agency—(Administered Activities)

        51128

Universal Child Care Benefit

Department(s) specific:

• 014—Employment and Social Development (Department of)

        51129

Energy Cost Benefits

Department(s) specific:

• 014—Employment and Social Development (Department of)
• 122—Canada Revenue Agency—(Administered Activities)

        5112A

Teacher and Early Childhood Educator School Supply Tax Credit

Department(s) specific:

• 122—Canada Revenue Agency—(Administered Activities)

      5113

Transfer Payments to Other Levels of Government Within Canada

Note(s):

• 31 Includes provinces, territories and the MUSH (municipalities, universities, schools and hospitals) group.

        51130

Canada Health Transfer

Description:

This account is to report contributions (over four years pursuant to statutory authority A256 and the Budget Implementation Act 2003, section 24.1) to the provinces and territories for the purposes of maintaining the national criteria and conditions in the Canada Health Act.

Department(s) specific:

• 006—Finance (Department of)

        51132

Equalization Payments

Department(s) specific:

• 006—Finance (Department of)

        51133

Other Fiscal Arrangement Transfers by Dept of Finance

Department(s) specific:

• 006—Finance (Department of)

        51134

Payments to Territorial Governments for Operating Expenditures

        51135

Payments Made under Infrastructure Canada

Description:

The Government of Canada in 2000 launched the six-year Infrastructure Canada Program (ICP) to renew and enhance Canada's physical infrastructure. The ICP's first priority is green municipal infrastructure-projects that improve the quality of our environment (e.g., clean air and water). Other program priorities include local transportation, roads and bridges, affordable housing, telecommunications and tourist, cultural and recreational facilities. In partnership with provincial, territorial and local governments, First Nations and the private sector, the ICP will generate more than $6 billion in infrastructure investment.

Department(s) specific:

• 012—Economic Development Agency of Canada for the Regions of Quebec
• 023—Atlantic Canada Opportunities Agency
• 033—Industry (Department of)
• 042—Indian Affairs and Northern Development (Department of)
• 044—Western Economic Diversification (Department of)
• 142—Office of Infrastructure of Canada

        51137

Quebec Abatement

Description:

This account records amounts recovered from Quebec pursuant to the total of Alternative Payments for Standing Programs and the Youth Allowance Recovery (statutory authority A244 and A245). Collectively, these programs are referred to as the Quebec Abatement.

Department(s) specific:

• 006—Finance (Department of)

        51138

Canada Social Transfer

Description:

This account is to report contributions (over five years pursuant to statutory authority A257 and the Budget Implementation Act 2003, section 24.4 (1)) to provinces and territories for the purposes of financing social programs.

Department(s) specific:

• 006—Finance (Department of)

        51139

Other Transfers to Other Levels of Government

      5114

Transfer Payments to Other Levels of Government

Note(s):

• 31 Includes provinces, territories and the MUSH (municipalities, universities, schools and hospitals) group.

        51141

Other transfers to Other Levels of Government by Dept of Finance

Department(s) specific:

• 006—Finance (Department of)

        51142

Gas Tax Fund Transfers

Department(s) specific:

• 142—Office of Infrastructure of Canada

      5115

Payments to Industry

        51151

Payments to Agricultural Producers

Department(s) specific:

• 001—Agriculture and Agri-Food (Department of)

        51152

Industrial Development Payments

        51155

Other payments to industry through the tax system

Department(s) specific:

• 122—Canada Revenue Agency—(Administered Activities)
• 130—Canada Revenue Agency—(Agency Activities)

        51159

Other Transfers to Industry

      5116

Payments to Other Countries and International Organizations

        51161

International Development Assistance

Department(s) specific:

• 005—Foreign Affairs, Trade and Development (Department of)

        51169

Other Transfers to Other Countries and International Organizations

      5117

Payments to Organizations, Including Crown Corporations and Non—Profit Organizations

        51171

Payments to or on Behalf of Native Peoples

        51172

Consolidated Other Entities Expenses

Department(s) specific:

• 097—Receiver General

        51173

Consolidated Other Entities Expenses—Contra

Department(s) specific:

• 097—Receiver General

        51174

Other Transfers to Non—Profit Organizations—Contra

Department(s) specific:

• 097—Receiver General

        51175

Payments to Crown Corporations

Department(s) specific:

• 091—Canada Mortgage and Housing Corporation (Crown Corporation)

        51178

Transfer payments by Consolidated Foundations

Description:

To be used by Receiver General for internal purposes only

Department(s) specific:

• 097—Receiver General

        51179

Other transfers to non—profit institutions and other organizations

      5118

Foreign Exchange Gain/Loss

        51180

Foreign Exchange Gain/Loss on Transfer Payments

      5119

Payments to Other Sectors

        51191

Payments to Consolidated Specified Purpose Accounts

        51192

Provision for Loan Guarantees

Description:

This account is used to record the expense associated with either:

• the establishment of an allowance for the expected future disbursement to honor a guarantee; or
• the actual disbursement to honor a guarantee.

        51199

Other Transfers to any Other Sector

    512

Crown Corporation and Other Entities Expenses

      5129

Crown Corporation and Other Entities Expenses

        51290

Consolidated Crown Corporation Expenses

Department(s) specific:

• 097—Receiver General

        51291

Enterprises Crown Corporation (ECC)—Modified Equity—Share of Losses

Department(s) specific:

• 097—Receiver General

        51292

Consolidated Crown Corporation Expenses—Contra

Department(s) specific:

• 097—Receiver General

        51293

Consolidated other entities expenses

Department(s) specific:

• 097—Receiver General

        51294

Consolidated other entities expenses—Contra

Department(s) specific:

• 097—Receiver General

    513

Operating Expenses

      5131

Personnel Operating Expenses

        51311

Salaries and Wages (including Allowances)

Note(s):

• 32 This will include Minister’s salaries and motor car allowance.

        51312

Employer Contribution Costs

Note(s):

• 33 This will include all government contributions to employee benefit plans.

        51313

Other Superannuation Related Costs

        51314

Pension and Similar Payments to Former Employees

Description:

This account is used for pension benefits and similar payments (annuities) to former employees. The authority to make such payments can usually be found in legislation (e.g., payments to former Governor Generals in the Governor General's Act, pension payments for retired judges in the Judges Act, the Defence Services Pension Continuation Act, etc...)

        51315

Pension Provision Adjustments

      5132

Operating and Maintenance

        51321

Operating Expenses

Note(s):

• 34 This includes any non—amortised capital expenditures.

        51325

Cost of Goods Sold for Inventories

    514

Amortization Expenses on Capital Assets

      5140

Amortization Expenses on Leasehold Improvements

        51401

Amortization Expenses on Leasehold Improvements

      5141

Amortization Expenses on Capital Assets—Buildings and Works

        51412

Amortization Expenses—Buildings

        51413

Amortization Expenses—Works and Infrastructure

      5142

Amortization Expenses on Capital Assets—Machinery and Equipment

        51421

Amortization Expenses—Machinery and Equipment

        51422

Amortization Expenses—Computer Hardware

        51423

Amortization Expenses—Computer Purchased and Developed Software

        51424

Amortization Expenses—Arms and Weapons

Department(s) specific:

• 007—Environment (Department of the)
• 018—National Defence (Department of)
• 030—Royal Canadian Mounted Police
• 053—Correctional Service of Canada
• 086—Fisheries and Oceans (Department of)
• 124—Parks Canada Agency
• 130—Canada Revenue Agency—(Agency Activities)

        51429

Amortization Expenses—Other Equipment including Furniture

      5143

Amortization Expenses on Vehicles

        51431

Amortization Expenses—Ships and Boats

        51432

Amortization Expenses—Aircraft

        51433

Amortization Expenses—Motor Vehicles (Non—Military)

        51434

Amortization Expenses—Military Vehicles

Department(s) specific:

• 018—National Defence (Department of)
• 030—Royal Canadian Mounted Police

        51439

Amortization Expenses—Other Vehicles

      5146

Crown Corporation—Amortization Expenses on Tangible Capital Assets

        51461

Crown Corporations—Amortization Expenses—All Categories

Department(s) specific:

• 097—Receiver General

        51462

Other Entities—Amortization Expenses—All Categories

Department(s) specific:

• 097—Receiver General

    515

Loss on Sale of Assets

      5151

Loss on Sale or Other Disposal of Physical Assets

        51511

Loss on Disposal of Physical Assets

        51512

Loss on Sale of Bullion and Coinage

Department(s) specific:

• 006—Finance (Department of)

        51514

Losses on Sales of Real Property to Canada Lands Company

        51515

Crown Corporation—Loss on Disposal of Tangible Capital Assets

Department(s) specific:

• 097—Receiver General

        51516

Other entities—Loss on Disposal of Tangible Capital Assets

Department(s) specific:

• 097—Receiver General

      5152

Loss on Sale of Government Organizations

        51521

Loss on Sale of Crown Corporations

        51522

Loss on Sale of Departmental Organizations

        51523

Loss on Sale of Joint and Mixed Enterprise

    516

Consolidated Specified Purpose Account Expenditures

      5161

Major Consolidated Secified Purpose Accounts Expenditures

        51611

Administration Expenses—Employment Insurance Account

Department(s) specific:

• 014—Employment and Social Development (Department of)

        51613

Re—Insurance Amounts Paid to the Provinces

Department(s) specific:

• 001—Agriculture and Agri-Food (Department of)

        51614

Payments from Agricultural Commodities Stabilization Board Accounts

Department(s) specific:

• 001—Agriculture and Agri-Food (Department of)

        51615

Administration expenses—Employment Insurance Operating Account

Department(s) specific:

• 014—Employment and Social Development (Department of)

        51619

Other Accounts

      5162

Insurance, Donation, Bequest Expenses and Other Payments

        51621

Pollution Claims and Expenses from the Oil Pollution Fund

Department(s) specific:

• 034—Transport (Department of)

        51622

Payments from Other Insurance Accounts

        51626

Expenses—Fund for railway accidents involving designated goods

Department(s) specific:

• 034—Transport (Department of)

      5163

Other Consolidated Specified Purpose Accounts

        51631

Payments from Environmental Studies Research Fund

Department(s) specific:

• 007—Environment (Department of the)
• 041—Natural Resources (Department of)
• 042—Indian Affairs and Northern Development (Department of)

        51633

Payments from Canadian Commercial Bank and Northland Bank Account

Department(s) specific:

• 006—Finance (Department of)

        51634

Payments from Seized Property Proceeds Account

Department(s) specific:

• 127—Public Works and Government Services (Department of)

        51635

Payments from Earmarked Fees and Other Levies

        51636

Payments from New Parks and Historic Sites Account

Department(s) specific:

• 124—Parks Canada Agency

        51639

Other Payments

    517

Other Program Expenses 

      5171

Investment Expenses 

        51711

Loss on Foreign Exchange

        51712

Loss on Foreign Exchange Re—Valuations at Year—End

        51719

Other Investment Expenses

Description:

This account is only to be used where no other Expense Financial Reporting Account adequately characterizes the transaction.

      5172

Miscellaneous Expenses 

        51721

Export Development Canada—Administration Charges

Department(s) specific:

• 123—Export Development Canada (Crown Corporation)

        51722

Miscellaneous Special Payments, e.g. Court Awards

Note(s):

• 35 The type of court award, etc... is identified in the Authority codes.

        51724

Government Contingencies Account

Department(s) specific:

• 056—Treasury Board Secretariat

        51725

Suspense Account for Duplicate Payments

        51726

Interest on Overdue Suppliers Accounts

        51729

Other Miscellaneous Expenses

Description:

This account is only to be used where no other Expense Financial Reporting Account adequately characterizes the transaction.

      5173

Other Program Expenses for Accounting Purposes

        51731

Provision for Valuation

        51732

Bad Debt Expense

Description:

This account is used for the expense relating to the allowance for doubtful accounts established by analyzing the receivable (include account receivables, loan receivables and accountable advances) to estimate those that may become uncollectible. When no allowance for doubtful accounts has been established, a direct write-off of an uncollectible amount can be recorded directly against this FRA. This entry is a non-appropriated expense which requires a non-appropriated authority to be used (usually F122).

        51733

Losses on Write—Offs and Write—Downs

Description:

This account is used to record losses on write-downs of tangible capital asset or inventory when they no longer contribute to the government's ability to provide goods and services, or when the value of future economic benefits associated with the tangible capital asset or inventory is less than its net book value. The cost of the tangible capital asset or inventory should be reduced (with an offset entry to the accumulated amortization Financial Reporting Account (FRA) for the capital asset) to reflect the decline in the asset's value.

        51735

Amortization of Confederation Bridge

Department(s) specific:

• 127—Public Works and Government Services (Department of)

        51736

Bad Debt—Employment Insurance

Department(s) specific:

• 014—Employment and Social Development (Department of)

        51737

Payments to other consolidated entities—Contra

Department(s) specific:

• 097—Receiver General

        51739

Other Program Expenses for Accounting Purposes

Description:

This account is only to be used where no other Expense Financial Reporting Account adequately characterizes the transaction. Departments or agencies that have a need to use this account should contact the Receiver General Accounts of Canada, Authorities and Manuals division by sending an email to rgsacc.rgacas@tpsgc-pwgsc.gc.ca and provide the details of the types and values of the transactions that will be coded to the account.

      5174

Payments to Enterprise Crown Corporations and Other Entities

Note(s):

• 37 These payments relate to payments of budgetary appropriated amounts by home departments on behalf of the ministry.

        51741

Export Development Canada

Department(s) specific:

• 123—Export Development Canada (Crown Corporation)

        51742

Canada Post Corporation

        51744

Canada Ports Corporation

Department(s) specific:

• 034—Transport (Department of)

        51749

Other Payments to Enterprise Crown Corporations and Other Entities

Description:

This account is only to be used where no other Expense Financial Reporting Account adequately characterizes the transaction.

        51751

Canada Mortgage and Housing Corporation (Minister's Account)

Note(s):

• 49 "I" indicator to be used with this account except for opening balance.

Department(s) specific:

• 091—Canada Mortgage and Housing Corporation (Crown Corporation)

      5175

Payments to Consolidated Crown Corporations

Note(s):

• 37 These payments relate to payments of budgetary appropriated amounts by home departments on behalf of the ministry.

        51750

Payments to Consolidated Crown Corporations—Contra

Department(s) specific:

• 097—Receiver General

        51752

Canadian Broadcasting Corporation

Department(s) specific:

• 135—Canadian Heritage (Department of)

        51753

Telefilm Canada

Department(s) specific:

• 037—Telefilm Canada

        51754

Marine Atlantic Inc

Department(s) specific:

• 034—Transport (Department of)

        51755

VIA Rail Canada Inc

Department(s) specific:

• 034—Transport (Department of)

        51756

International Development Research Centre

Department(s) specific:

• 005—Foreign Affairs, Trade and Development (Department of)

        51757

National Capital Commission

Department(s) specific:

• 135—Canadian Heritage (Department of)

        51759

Other Payments to Consolidated Crown Corporations

Description:

This account is only to be used where no other Expense Financial Reporting Account adequately characterizes the transaction.

      5176

Special Payments

        51761

Fuel Rebate Program Payments

Department(s) specific:

• 130—Canada Revenue Agency—(Agency Activities)

        51762

Fuel Rebate Program Accrual Basis

Department(s) specific:

• 130—Canada Revenue Agency—(Agency Activities)

      5177

Bad Debt Expense—Tax Revenues

        51771

Personal Income Taxes

Department(s) specific:

• 130—Canada Revenue Agency—(Agency Activities)

        51772

Corporate Income Taxes

Department(s) specific:

• 130—Canada Revenue Agency—(Agency Activities)

        51773

Goods and Sales Tax (GST)

Department(s) specific:

• 038—Canada Border Services Agency—(Administered Activities)
• 122—Canada Revenue Agency—(Administered Activities)

        51774

Excise Tax and Duties

Department(s) specific:

• 038—Canada Border Services Agency—(Administered Activities)
• 130—Canada Revenue Agency—(Agency Activities)

        51775

Energy Taxes

Department(s) specific:

• 130—Canada Revenue Agency—(Agency Activities)

        51776

Other Taxes

Department(s) specific:

• 130—Canada Revenue Agency—(Agency Activities)

        51777

Customs Duties and Taxes on Imports

Department(s) specific:

• 038—Canada Border Services Agency—(Administered Activities)
• 122—Canada Revenue Agency—(Administered Activities)

        51778

Source Deductions

Department(s) specific:

• 130—Canada Revenue Agency—(Agency Activities)

        51779

Non—Residents

Department(s) specific:

• 130—Canada Revenue Agency—(Agency Activities)

      5179

Interest Expense on Tax Refunds

        51790

Interest Expense—Personal Income Taxes

Department(s) specific:

• 122—Canada Revenue Agency—(Administered Activities)

        51791

Interest Expense—Corporate Income Taxes

Department(s) specific:

• 122—Canada Revenue Agency—(Administered Activities)

        51792

Interest Expense—Non—Resident Taxes

Department(s) specific:

• 122—Canada Revenue Agency—(Administered Activities)

        51793

Interest Expense—Goods and Services Tax

Department(s) specific:

• 122—Canada Revenue Agency—(Administered Activities)

        51794

Interest Expense—Other Excise Taxes and Duties

Department(s) specific:

• 122—Canada Revenue Agency—(Administered Activities)

        51795

Interest Expense—Other Interest Paid on Tax Refunds

Department(s) specific:

• 122—Canada Revenue Agency—(Administered Activities)

    518

Distribution of Provision for Valuation Accounts

Department(s) specific:

• 097—Receiver General

      5181

Provision for Valuation for Transfer Payments to Other Levels of Government 

        51811

Canada Health and Social Transfer (CHST)

Department(s) specific:

• 097—Receiver General

        51812

Medical Care

Department(s) specific:

• 097—Receiver General

        51814

Fiscal Arrangements

Department(s) specific:

• 097—Receiver General

        51819

Provision for Valuation for Other Levels of Government—Other

Department(s) specific:

• 097—Receiver General

      5182

Provision for Valuation for Other Transfer Payments

        51821

Accounts Payable—Employment Insurance (EI) Benefits

Department(s) specific:

• 097—Receiver General

        51822

Accounts Payable for Crop Reinsurance

Department(s) specific:

• 097—Receiver General

        51823

Valuation for Beef Plan—National Tripartite Stabilization Program (NTSP)

Department(s) specific:

• 097—Receiver General

        51824

Provision for claims and litigations—Indian Affairs and Northern Development

Department(s) specific:

• 097—Receiver General

        51825

Valuation for Other Payments to Persons

Department(s) specific:

• 097—Receiver General

        51826

Provision for veteran payments

Department(s) specific:

• 097—Receiver General

        51827

Provision for RCMP payments

Department(s) specific:

• 097—Receiver General

        51829

Provision for Valuation for all Other Transfer Payments

Department(s) specific:

• 005—Foreign Affairs, Trade and Development (Department of)
• 097—Receiver General

      5183

Provision for Valuation for Crown Corporations

        51831

Provision for Crown Corporations

Department(s) specific:

• 097—Receiver General

        51832

Provision for Crown Corporations (Contra)

Department(s) specific:

• 097—Receiver General

      5184

Provision for Personnel Expenses 

        51841

Personnel Expenses to Defence

Department(s) specific:

• 097—Receiver General

        51842

Personnel Expenses to All Other Departments

Department(s) specific:

• 097—Receiver General
• 127—Public Works and Government Services (Department of)

        51843

Provision for Valuation for Interest on Pensions—Finance

Department(s) specific:

• 097—Receiver General

        51844

Provision for Severance Benefits—Military

Department(s) specific:

• 018—National Defence (Department of)

        51845

Personnel Expenses to RCMP

Department(s) specific:

• 097—Receiver General

        51846

Provision for Severance Benefits—Public Service

        51847

Provision for Severance Benefits—RCMP Members

Department(s) specific:

• 030—Royal Canadian Mounted Police
• 163—Shared Services Canada

        51848

Provision for Severance Benefits—Others

Department(s) specific:

• 067—House of Commons

        51849

Allowance for Termination Benefits—Departments

        51881

Provision for Sick Leave Benefit Plan—Departments

Department(s) specific:

• 130—Canada Revenue Agency—(Agency Activities)

      5185

Provision for Valuation for Other Expenses

        51851

Agriculture

Department(s) specific:

• 097—Receiver General

        51852

Defence

Department(s) specific:

• 097—Receiver General

        51853

Foreign Affairs, Trade and Development (Department of)

Department(s) specific:

• 097—Receiver General

        51854

Human Resources and Skills Development Canada (HRSDC)

Department(s) specific:

• 097—Receiver General

        51855

Industry and Regional Agencies

Department(s) specific:

• 097—Receiver General

        51856

Indian Affairs and Northern Development (IAND)

Department(s) specific:

• 097—Receiver General

        51859

Other Departments and Agencies

Department(s) specific:

• 097—Receiver General

  52

Public Debt Charges

    521

Interest on Unmatured Debt

      5211

Marketable Bonds

        52111

Interest on marketable bonds in Canadian dollars

Department(s) specific:

• 006—Finance (Department of)

        52112

Real Return Bonds

Department(s) specific:

• 006—Finance (Department of)

        52113

Currency Swap Transactions

Department(s) specific:

• 006—Finance (Department of)

      5212

Treasury Bills

        52120

Treasury Bills

Department(s) specific:

• 006—Finance (Department of)

      5213

Canada Savings Bonds

        52130

Canada Savings Bonds

Department(s) specific:

• 006—Finance (Department of)

      5214

Bonds for Canada Pension Plan

        52140

Special Non—Marketable Bonds Issued to the Canada Pension Plan Investment Fund

Department(s) specific:

• 006—Finance (Department of)

      5215

Interest on Other Securities in Canadian Funds

        52151

Interest on Canadian Money Market

Department(s) specific:

• 006—Finance (Department of)

        52152

Interest on Canada Health and Social Transfer (CHST) and Medical Equipment Trusts

Department(s) specific:

• 006—Finance (Department of)

        52159

Interest on Other Securities in Canadian Funds

Department(s) specific:

• 006—Finance (Department of)

      5216

Interest on Securities in Foreign Currencies 

        52162

Interest on Canada Notes

Department(s) specific:

• 006—Finance (Department of)

        52163

Interest on Canada Bills

Department(s) specific:

• 006—Finance (Department of)

        52164

Interest on marketable bonds in US dollars

Department(s) specific:

• 006—Finance (Department of)

        52165

Interest on marketable bonds in Swiss Francs

Department(s) specific:

• 006—Finance (Department of)

        52166

Interest on marketable bonds in Euros

Department(s) specific:

• 006—Finance (Department of)

        52167

Interest on marketable bonds in Japanese Yens

Department(s) specific:

• 006—Finance (Department of)

        52168

Interest on Medium—Term Notes

Department(s) specific:

• 006—Finance (Department of)

        52169

Interest on marketable bonds—other foreign currencies

Department(s) specific:

• 006—Finance (Department of)

    522

Interest on Other Liabilities 

Note(s):

• 38 Represents interest on certain Specified Purpose Accounts (i.e. liabilities).

      5221

Interest on Superannuation Accounts

        52211

Interest on Public Service Superannuation Account

Department(s) specific:

• 006—Finance (Department of)

        52212

Interest on Canadian Forces Superannuation Account

Department(s) specific:

• 006—Finance (Department of)

        52213

Interest on Royal Canadian Mounted Police (RCMP) Superannuation Account

Department(s) specific:

• 006—Finance (Department of)

        52214

Interest on Members of Parliament (MP) Retirement Allowance Account

Department(s) specific:

• 006—Finance (Department of)

        52216

Interest on Supplementary Retirements Benefit Accounts (SRBA)

Department(s) specific:

• 006—Finance (Department of)

        52217

Interest on Other Superannuation Accounts

Department(s) specific:

• 006—Finance (Department of)

        52219

Interest on Other Pension Liability Accounts

Department(s) specific:

• 006—Finance (Department of)

      5222

Interest on Retirement Compensation Allowance (RCA) Accounts

        52221

Interest on Retirement Compensation Arrangements Account (RCA) Account No. 1—Public Servants

Department(s) specific:

• 006—Finance (Department of)

        52222

Interest on Retirement Compensation Arrangements Account (RCA) Account No. 1—National Defence

Department(s) specific:

• 006—Finance (Department of)

        52223

Interest on Retirement Compensation Arrangements (RCA) Account No. 1—Royal Canadian Mounted Police (RCMP)

Department(s) specific:

• 006—Finance (Department of)

        52224

Interest on Retirement Compensation Arrangements (RCA) Account No. 2—Public Servants

Department(s) specific:

• 006—Finance (Department of)

        52225

Interest on Members of Parliament (MP) Retirement Compensation Arrangements (RCA) Account

Department(s) specific:

• 006—Finance (Department of)

      5223

Interest Paid on Consolidated Specified Purpose Accounts

        52231

Interest Paid to Employment Insurance (EI) Fund (Offset to 42611)

Department(s) specific:

• 006—Finance (Department of)

        52232

Interest on Other Consolidated Specified Purpose Accounts (Offset to 42145)

Department(s) specific:

• 006—Finance (Department of)

      5224

Interest on Other Non—Budgetary Accounts

        52241

Interest on Canada Pension Plan Account

Department(s) specific:

• 006—Finance (Department of)

        52242

Interest on Other Non—Budgetary Accounts

Department(s) specific:

• 006—Finance (Department of)

    523

Interest Paid by Other Entities Within the Government

Note(s):

• 39 Represents amounts paid as interest by certain loan or advance, or Specified Purpose accounts (i.e.assets or liabilities) to the Government of Canada (i.e. included elsewhere as revenue to the government).

      5231

INTEREST PAID BY CONSOLIDATED SPECIFIED PURPOSE ACCOUNTS

        52311

Interest Paid by Employment Insurance (EI) Fund (Offset to 42141)

Department(s) specific:

• 014—Employment and Social Development (Department of)

        52319

Interest Paid by Other Consolidated Specified Purpose Accounts

      5232

Interest Paid by Revolving Funds

        52320

Interest paid by revolving funds

      5233

Interest Paid by Non—Budgetary Funds and Accounts

        52330

Interest Paid by Non—Budgetary Funds and Accounts

      5239

Other Interest Paid

        52390

Other Interest Paid

    524

Other Public Debt Expenses

      5241

Amortization of Discounts, Premiums and Commissions on Bonds

        52411

Amortization of Discounts, and Premiums on Marketable Bonds

Department(s) specific:

• 006—Finance (Department of)

        52412

Amortization of Commissions on Canada Savings Bonds

Department(s) specific:

• 006—Finance (Department of)

        52415

Consumer Price Index adjustments on Real Return Bonds

Department(s) specific:

• 006—Finance (Department of)

        52416

Amortization of Discounts, and Premiums on foreign bonds

Department(s) specific:

• 006—Finance (Department of)

        52417

Amortization of Discounts, and Premiums on Real Return Bonds

Department(s) specific:

• 006—Finance (Department of)

      5242

Servicing Costs and Costs of Issuing New Loans

        52421

Servicing Costs

Department(s) specific:

• 006—Finance (Department of)

        52422

Costs of Issuing New Loans

Department(s) specific:

• 006—Finance (Department of)

      5249

Other

        52491

Interest Component on Capital Lease Payments

        52492

Interest Expense related to Alternative Financing Arrangements (Public Private Partnerships)

Description:

Interest expense incurred directly by the government related to assets acquired under public private partnership arrangements.

Department(s) specific:

• 018—National Defence (Department of)
• 055—Office of the Communications Security Establishment Commissioner
• 127—Public Works and Government Services (Department of)
• 142—Office of Infrastructure of Canada
• 165—Communications Security Establishment

  55

Program Allocation