5.2 Authority codes: Summary for 2024 to 2025

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: Detailed for 2024 to 2025

^1

Budgetary

^11

Expenditures

A

Statutory expenditures

A1

Standard

A11

Operating budget related items

A111

Minister's salary and motor car allowance (including Prime Minister and secretaries of state)

A112

Other statutory salaries and allowances

A12

Special statutory items

A121

Court awards - Crown Liability and Proceedings Act

A122

Refunds of previous years revenue

A123

Collection agency fees under section 17.1 of the Financial Administration Act

A124

Court awards - Supreme Court

A125

Court awards - Tax Court of Canada

A126

Losses on foreign exchange

A127

Payment pursuant to section 24(1) of the Financial Administration Act

A13

Restricted spending authorities

A130

Spending of revenues pursuant to section 30 of the Canadian Food Inspection Agency Act

A131

Spending of amounts equivalent to proceeds from disposal of surplus moveable Crown assets

A132

Expenditures pursuant to paragraph 29.1 of Financial Administration Act (for departmental corporations)

A133

Expenditures equivalent to revenue resulting from the conduct of operations pursuant to section 20 of the Parks Canada Agency Act

A134

Spending of revenue received pursuant to section 60 of the Canada Revenue Agency Act

A135

Spending pursuant to section 5 of the National Research Council Act

A136

Expenditures pursuant to section 29 of the Financial Administration Act for payments pursuant to guaranties under the Spring Credit Advance Program

A138

Spending of revenues pursuant to section 18(2) of the Canada School of Public Service Act

A139

Spending pursuant to section 12(4) of the Canada Education Savings Act

A160

Spending Authorities Emanating from a Department's Enabling Statute

A161

Spending of revenues pursuant to section 4.2 of the Department of Health Act

A162

Spending of revenues pursuant to section 21(3) of the Nuclear Safety and Control Act

A163

Spending of revenues pursuant to section 60.1 of Department of Employment and Social Development (ESDC) Act

A164

Spending of revenues pursuant to paragraph 4(2)(a) of Social Sciences and Humanities Research Council Act

A165

Spending of revenues pursuant to paragraph 4(2)(a) of Natural Sciences and Engineering Research Council Act

A166

Spending of revenues pursuant to section 6(1)(g) of the Canadian Centre of Occupational Health and Safety Act

A167

Spending of revenues pursuant to section 29(a) of the Canadian Institutes of Health Research Act

A168

Spending of revenues obtained pursuant to section 5.2(2) of the Department of Employment and Social Development Act

A169

Spending of revenue pursuant to section 6(2) of the Canadian High Arctic Research Station Act

A14

Contribution to employee benefit plans

A145

Contributions to employee benefit plans - Treasury Board residual

A146

Contributions to employee benefit plans - Members of the military

A149

Contributions to employee benefit plans - Reorganisation ^{Note 7}

A14A

Contributions to employee benefit plans - Program ^{Note 6}

A15

Other

A153

Transfer payments in connection with the Budget Implementation Act

A2

Transfer payments

A20

Agriculture - Payments in connection with the Farm Income Protection Act

A201

Crop insurance programs

A203

Net income stabilization account

A206

Contributions to a transition to future risk management programming

A209

Grants and contributions for the AgriInvest Kickstart Program

A210

Grants and contribution payments for the AgriInvest program

A213

Payments in connection with the Agriculture Marketing Programs Act

A214

Grants for the transitional industry support program

A215

Bovine Spongiform Encephalopathy (BSE) recovery program

A216

Business risk management (BRM) programs

A218

Contributions for the transitional industry support program

A219

Contributions for the Canadian farm income program

A220

Payments in connection with the Farm Income Protection Act - Quebec gross revenue insurance conditional remission order

A221

Class contribution payments for repositioning of the Canadian beef and cattle industry

A225

Contributions in support of the Farm Income payment

A226

Grants in support of the Farm Income payment

A229

Contributions in support of business risk management programs under the Agricultural Policy Framework - Production insurance

A230

Grants in support of the Canadian Agriculture Income Stabilization (CAIS) inventory transition initiative

A235

Contributions in support of the Canadian Agriculture Income Stabilization (CAIS) inventory transition initiative

A236

Contribution payments for the Grain and Oilseed Payment Program

A237

Grant payments for the Grain and Oilseed Payment Program

A238

Contributions in support of business risk management programs under the Agricultural Policy Framework - Province-based programs

A239

Contributions in support of business risk management programs under the Agricultural Policy Framework - Agriculture policy initiatives

A294

Grant payments for the Golden Nematode Disaster Program

A295

Grants and contributions in support of the Cost of Production Benefit

A296

Grant and contribution payments for the Agricultural Disaster Relief Program - AgriRecovery

A297

Grants in support of the cull breeding swine program

A298

Grant and contribution payments for the AgriStability Program

A299

Contributions in support of the assistance to the pork industry initiative

A22

Agriculture - Other payments

A223

Grants to agencies established under Farm Products Agencies Act

A224

Loan guarantees under the Canadian Agricultural Loans Act

A227

Canadian cattlemen's association legacy fund

A23

Environment

A233

Canada Foundation for Sustainable Development Technology grant

A293

Nature conservancy of Canada

A24

Finance - Federal-provincial payments

A241

Canada Health and Social Transfer

A242

Fiscal equalization

A243

Statutory subsidies

A244

Alternative payments for standing programs

A245

Youth allowances recovery

A24A

Payments related to Canada health transfer

A24B

Payments to the provinces and territories in respect of Canada's COVID-19 immunization plan

A24C

Hibernia Dividend Backed Annuity Agreement

A24D

Payments in Relation to Transit and Housing

A251

Canadian Millennium Scholarship Foundation

A256

Canada health transfer

A257

Canada social transfer

A267

Payment to Ontario related to Canada health transfer

A273

Territorial financing (Part I.1 - Federal - Provincial Fiscal Arrangement Act)

A274

Wait times reduction transfer

A383

Additional Fiscal equalization to Nova Scotia

A384

Additional Fiscal equalization Offset Payment to Nova Scotia

A385

Payments to provinces for assistance with sales tax harmonization

A389

Fiscal stabilization

A421

Environment, including public transit and energy-efficient retrofit program for low-income housing

A422

Training programs and post-secondary education access enhancement

A437

Incentive for provinces to eliminate taxes on capital

A439

Securities regulation

A444

Additional fiscal equalization payment - Total Transfer Protection (BIA1 2013)

A445

Funding for Home Care Services and Mental Health Services

A26

Finance - International development payments

A261

Payments for international development association

A262

Payments to the International Monetary Fund

A264

Payments for foreign aid

A265

Payment for multilateral debt relief

A266

Small and Medium Enterprise (SME) finance challenge

A269

Agriculture advance market commitment

A26A

Payments to World Bank – Ukraine Multi-Donor Trust Fund

A27

Finance - Other

A270

Payments to the Canadian Securities regulation Regime Transition Office

A271

Payments for pensions grants or allowances in respect to the Halifax Relief Pension Continuation Act

A27A

Significant and Systematic Economic and Financial Distress

A28

Foreign Affairs, Trade and Development (Department of)

A280

Climate Action Support

A281

Payments to the international financial institutions accounts

A285

Forgiveness of non-budgetary loans pursuant to section 24.1 of the Financial Administration Act

A286

Payments to the Development Finance Institute Canada (FinDev Canada)

A29

Export development Canada

A291

Payments of concessional loans to facilitate and develop trade between Canada and foreign countries

A292

Discharge of obligations and forgiveness of non-budgetary loans pursuant to section 23 of the Export Development Act

A31

Health

A312

Canada Health Infoway Inc.

A315

Payments in connection with the Patent Act (Patented medicines)

A316

Payments related to the Canadian Dental Benefit

A317

Payments related to Pharmacare

A32

Employment and Social Development Canada

A320

Benefit enhancement measures - Employment Insurance operating account

A321

Interest payments under the Canada Student Loans Act

A322

Liabilities under the Canada Student Loans Act

A323

Interest and other payments under the Canada Student Financial Assistance Act

A326

Payments of compensation respecting government employees and merchant seamen

A327

Old Age Security pension

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

A331

Canada Student Grants to qualifying full and part-time students pursuant to the Canada Student Financial Assistance Act

A332

Payments related to the direct financing arrangements under the Canada Student Financial Assistance Act

A333

Old age guaranteed income supplement payments

A334

Allowance payments

A335

Universal child care benefit

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

A338

Wage earner protection program

A339

Canada disability savings bond

A340

Canada disability savings grants

A349

Payments in connection with the Apprentice Loans Act

A350

Payments to the provinces for Early Learning and Child Care

A358

Canada Worker Lockdown Benefit

A34

Indian affairs and Northern Development

A342

Grants to aboriginal organizations designated to receive claim settlement payments pursuant to Comprehensive Land Claim Settlement Acts

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

A347

Grassy Narrows and Islington Bands Mercury Disability Board

A348

Indian Annuities Treaty payments

A35

Office of Infrastructure of Canada

A356

Green infrastructure fund

A357

Canada Community-Building Fund — Financing Municipal Infrastructure

A36

Industry

A362

Liabilities in Atlantic Canada under the Small Business Loan Act

A366

Liabilities under the Canada Small Business Financing Act

A367

Genome Canada

A369

Liabilities for loan guarantee payments pursuant to paragraph 14(1)(b) of the Department of Industry Act

A438

Improving infrastructure at universities and colleges

A37

Natural Resources

A371

Payments to Atomic Energy of Canada Limited (AECL)

A374

Canada - Newfoundland and Labrador Offshore Petroleum Board

A375

Canada/Nova Scotia Offshore Petroleum Board

A376

Payments to the nova scotia offshore revenue account

A378

Payments to the newfoundland offshore petroleum resource revenue fund

A379

Newfoundland Fiscal equalization Offset Payments

A381

Crown share adjustment payments for Nova Scotia Offshore Petroleum Resources

A390

Green Municipal Fund

A39

Canada Revenue Agency

A391

Children's Special Allowance payments

A392

Energy cost benefit

A393

Softwood lumber - Payments to provinces

A394

Climate action incentive payments

A395

Distribution of Fuel and Excess Emission Charges

A397

Return fuel charge proceeds to farming businesses

A398

Return portion of fuel charge proceeds to small and medium-sized businesses

A40

Public Works and Government Services

A401

Payment in lieu of taxes to municipalities and other taxing authorities

A41

Transport

A411

Victoria bridge, Montreal

A413

Northumberland Strait Crossing subsidy payment

A414

Payments in respect of St. Lawrence Seaway agreements

A45

Canada Mortgage and Housing Corporation

A453

Renovation and retrofit of social housing

A454

Housing for low-income seniors

A455

Payments related to the Canadian Rental Housing Benefit

A47

Citizenship and Immigration Canada

A471

Fees returned in connection with a terminated application

A472

Fees returned in connection with a terminated application in investor and entrepreneur classes

A5

Revolving funds

A50

Agriculture

A501

Canadian Grain Commission revolving fund

A502

Canadian Pari-Mutuel Agency revolving fund

A51

Canadian Heritage

A513

National film board revolving fund

A53

Industry

A531

Canadian intellectual property office revolving fund

A54

Natural Resources

A541

Geomatics Canada revolving fund

A56

Public Works and Government Services

A561

Real property services revolving fund

A564

Optional services revolving fund

A568

Translation bureau revolving fund

A58

Public Safety and Emergency Preparedness

A581

CORCAN revolving fund

A59

Citizenship and Immigration (Department of)

A521

Passport office revolving fund

A6

Superannuation and related accounts

A60

Canadian Heritage

A601

Payments under the Lieutenant- Governors Superannuation Act

A602

Supplementary Retirement Benefits - Former lieutenant-governors

A61

Foreign Affairs, Trade and Development (Department of)

A611

Payments under the Diplomatic Service (Special) Superannuation Act

A62

Governor General

A621

Annuities payable under the Governor General's Act

A63

Employment and Social Development Canada

A632

Civil Service Insurance actuarial liability adjustments

A633

Actuarial liability adjustments - Government annuities account

A65

National Defence

A653

Pensions and annuities paid to civilians

A654

Payments under the Supplementary Retirement Benefits Act

A655

Payments under parts I - IV of the Defence Services Pension Continuation Act

A67

Public Safety and Emergency Preparedness

A671

Pensions and other employee benefits - Royal Canadian Mounted Police (RCMP)

A672

Royal Canadian Mounted Police (RCMP) - Earlier Superannuation Acts

A68

Treasury Board

A681

Payments under earlier Superannuation Acts

A683

Payments for the pay equity settlement

A69

Veterans Affairs

A691

Veterans insurance actuarial liability adjustment

A692

Returned Soldiers Insurance actuarial liability adjustment

A7

Interest and other costs related to public debt

A70

Finance - Interest on unmatured debt and other public debt costs

A701

Interest on unmatured debt and other public debt costs

A702

Interest on other liabilities

A8

Other statutory amounts

A81

Canadian Heritage

A811

Payment to the Canadian museum of immigration at pier 21

A82

Finance

A821

Purchase of domestic coinage

A823

Payment of liabilities previously recorded as revenue

A824

Payments to depositors under Financial Institution Depositors Compensation Act

A825

Payments under section 17 of the Office of the Superintendent of Financial Institution Act

A826

Payments to foreign claims fund

A827

Payments under section 13 of the Financial Consumer Agency of Canada Act

A828

Payments to the Canada Infrastructure Bank

A829

Payments of any amount that is required for the purpose of providing financial assistance

A992

Statutory payments to the Canadian Commercial Corporation

A997

Payments under section 50.1 of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act

A83

Export development Canada

A832

Export development Canada - Administration charges per section 23 of the Export Development Act

A85

Indian affairs and Northern Development

A852

Payments on loan guarantees made to Indians for housing and economic development

A853

Payments to comprehensive claim beneficiaries in compensation for resource royalties

A87

Justice

A872

Commissioner for Federal Judicial Affairs: Judges salaries, allowances and annuities

A875

Supreme Court - Judges salaries, allowances and annuities

A88

Health

A803

Canadian Food Inspection Agency - Compensation payments for the Health of Animals Act and the Plant Protection Act

A804

Payments for expenses in relation to COVID-19 tests

A90

Parliament

A901

Officers and members of the Senate - Salaries, allowances and other payments

A902

Members of the House of Commons - Salaries and allowances

A91

Privy Council

A911

Salary of the chief electoral officer

A912

Electoral expenditures

A913

Expenditures under the Electoral Boundaries Readjustment Act

A92

Receiver General

A922

Provision for valuation

A93

Veterans Affairs

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

A99

Other

A994

One-time Payment to Persons with Disabilities

A995

Payments related to Canada Recovery Benefits Act

A996

Payments in connection with Economic and Fiscal Update Implementation Act, 2021

B

Non-Statutory expenditures

B1

Standard

B11

Program expenditures or operating expenditures vote-All departments

B119

Program expenditures or operating expenditures vote - Reorganization ^{Note 7}

B11A

Program expenditures or operating expenditures vote ^{Note 6}

B12

Program expenditures or operating expenditures vote-All departments

B128

Program expenditures or operating expenditures vote – Remissions on Service Fees

B129

Program expenditures or operating expenditures vote - Reorganisation ^{Note 7}

B12A

Program expenditures or operating expenditures vote ^{Note 6}

B13

Revenue credited to the vote-Authorized departments

B138

Revenue credited to the vote (credited to the capital vote for the program)

B139

Revenue Credited to the Vote (Credited to the Program or Operating Vote for the Program) - Reorganisation ^{Note 7}

B13A

Revenue credited to the vote (credited to the program or operating vote for the program) ^{Note 6}

B14

Capital vote-Authorized departments

B149

Capital vote - Reorganisation ^{Note 7}

B14A

Capital vote ^{Note 6}

B15

Grants and contributions-Authorized departments

B159

Grants and contribution vote - Reorganisation ^{Note 7}

B15A

Grants and contribution vote ^{Note 6}

B16

Other appropriations

B161

Debt write-offs

B162

Forgiveness of debts

B2

Appropriations to Crown corporations

B20

Canadian Broadcasting Corporation

B202

Payments to the Canadian Broadcasting Corporation for operating expenditures

B204

Payments to the Canadian Broadcasting Corporation for capital expenditures

B206

Payments to the Canadian Broadcasting Corporation for working capital

B21

National capital commission

B212

Payments to the National Capital Commission for operating expenditures

B214

Payments to the National Capital Commission for capital expenditures

B22

Payments to museums

B221

Payments to the National Gallery of Canada for operating and capital expenditures

B222

Payments to the National Gallery of Canada for the acquisition of objects for the collection and related costs

B223

Payments to the Canadian Museum of History for operating and capital expenditures

B224

Payments to the Canadian Museum of Nature for operating and capital expenditures

B225

Payments to the National Museum of Science and Technology for operating and capital expenditures

B226

Payments to the Canadian Museum for Human Rights for operating and capital expenditures

B227

Payments to the Canadian Museum of Immigration at Pier 21 for operating and capital expenditures

B23

Payments for cultural purposes

B231

TELEFILM Canada

B232

Payments to the National Arts Centre Corporation for operating expenditures

B234

Payments to the Canada Council for the Arts

B24

Payments for transportation purposes

B241

Payments to Marine Atlantic Inc.

B242

Payments to VIA Rail Canada Inc.

B243

Payments to The Jacques-Cartier and Champlain Bridges Inc.

B244

Payments to the Canadian Air Transport Security Authority for operating and capital expenditures

B245

Payments to The Federal Bridge Corporation Limited

B246

Payments to The Windsor-Detroit Bridge Authority

B247

Payments to VIA HFR - VIA TGF Inc.

B25

Payments for industry or regional development purposes

B254

Payments to the Standards Council of Canada

B255

Canadian Dairy Commission program expenditures

B256

Payments to Atomic Energy of Canada Limited for operating and capital expenditures

B257

Payments to the Canadian Tourism Commission

B26

Payments to other Crown corporations

B263

Payments to the Canada Post Corporation for special purposes

B264

Canada Mortgage and Housing Corporation

B280

Canadian Race Relations Foundation

B27

Payments for Foreign Affairs, Trade and Development purposes

B271

Payments to the Canadian Commercial Corporation

B272

Payments to the International Development Research Centre

B3

Specific appropriated accounts

B31

Special departmental appropriations or accounts

B312

National Film Board Revolving Fund - Operating loss

B313

Investors' indemnity account

B314

Payments to the New Parks and Historic Sites Account

B318

Locally engaged staff benefit programs

B319

Payments in respect of the long-term disability and life insurance plan for members of the Canadian Forces

B331

Payments in respect of disability and health benefits for members of the Royal Canadian Mounted Police

B32

Centrally provided appropriations (Treasury Board votes)

B321

Public service insurance

B322

Government contingencies

B325

Government-Wide Initiatives

B326

Compensation Adjustments

B4

Suspense accounts

B41

Other government departments (OGD) suspense

B410

Other government departments (OGD) suspense - Authorities transferred from another department

B42

Interdepartmental Settlement Suspense accounts

B420

Interdepartmental Settlement Suspense accounts

^12

Revenue

C

Tax revenue

C1

Income tax

C11

Income taxes

C111

Collections, less refunds and transfers

C112

Interest and penalties

C113

Child tax benefit and credit

C115

Other Transfers under the Income tax Act for individuals

C116

Other Transfers under the Income tax Act for industry

C2

Excise tax

C21

Goods and services tax (including the harmonized sales tax)

C211

Net collections (after deducting input tax credits and refunds)

C212

Interest and penalties

C213

Rebates

C214

Credits to persons

C22

Other Excise taxes

C221

Sales tax

C222

Excise tax on Gasoline

C223

Other energy taxes

C224

Other Excise taxes

C225

Interest and penalties

C3

Customs act

C31

Customs import duties

C311

Customs import duties

C312

Interest and penalties

C4

Other taxes

C41

Other taxes

C411

Air travellers security charge

C413

Softwood lumber export charge

C414

Softwood lumber charge on refunds of duty deposits

C416

Luxury tax

C417

Underused Housing Tax

C418

Digital Services Tax

D

Other revenue

D1

Return On Investments

D11

Bank of Canada

D111

Bank of Canada

D12

Crown corporations and other government business enterprises

D121

Enterprise Crown corporations and other government business enterprises

D122

Other Crown corporations

D13

Exchange fund and accounts

D131

Exchange fund account

D132

International Monetary Fund

D14

Other accounts

D141

Interest on bank deposits

D142

Agreement acts with other national governments

D143

Loans with developing countries

D144

Agreements with provincial and territorial governments

D145

Non - budgetary accounts

D149

Other Return On Investments

D2

User charges ^{Note 4}

D21

User charges ^{Note 3}

D211

User charges Emanating from a Department's Enabling Statute

D212

User charges Emanating from a Program Specific Statute

D213

User charges emanating from section 19 of the Financial Administration Act

D214

User charges Emanating from Contracts

D215

User charges for internal support services

D22

User charges ^{Note 3}

D221

User charges Emanating from a Department's Enabling Statute

D222

User charges Emanating from a Program Specific Statutes

D223

User charges emanating from section 19 of the Financial Administration Act

D3

Other revenue

D31

Special authorities

D311

Refunds of previous years expenditures

D312

Adjustments of previous years accounts payable (PAYE)

D313

Recovery of transition payments - Pay in arrears

D314

Recovery of salary overpayment, receivable transferred from OGD

D315

Refund of Payments related to Public Health Events of National Concern and income support

D32

Restricted spending authorities

D321

Proceeds from disposal of moveable surplus Crown assets

D34

Other revenue Authorities

D341

Gifts to the crown

D342

Sale of bullion and coinage

D343

Gains on foreign exchange

D344

Miscellaneous Revenue Received from Crown corporations

D345

Proceeds from disposal of real property

D346

Fuel and Excess Emission Charges

D347

Proceeds from disposal of Intangible Assets

D349

Other revenue

^13

Non-appropriated amounts

F

Non - appropriated amounts

F1

Expenditures not being charged to appropriations at the same time

F11

Expenditures not being charged to appropriations at the same time

F111

Amortization expenses

F112

Inventory charged to program expenses

F113

Re - allocation of suspense activity accounts

F114

Capital lease

F115

Travellers cheques issued as advances on a subsequent date

F116

Advances accounted for on a later date ^{Note 2}

F119

Other amounts to be charged to program expenses

F12

Expenditures not being charged to appropriations at the same time

F120

Accretion expense

F121

Allowances set up for vacation pay

F122

Allowances set up for bad debt expenses

F123

Refunds of program expenditures

F124

Allowances set up for severance pay

F125

Allowances set up for compensatory leave

F127

Expenses related to remediation liabilities

F128

Expenses for claims and pending and threatened litigation

F129

Other amounts to be charged later

F130

Issuance of notes to international financial organizations

F131

Other expenses related to asset retirement

F15

Other expenses

F151

Discounted portion of expenses being recovered

F152

Reallocation of expenditures

F153

Potentially collectible amounts for Canada Student Loans

F154

Expenses related to loan guarantee

F156

Expenses to record allowance for valuation of loans, investments and advances

F157

Reallocation of capital expenditures

F158

Expenses related to provisions devolved to departments, not elsewhere specified

F159

Other expenses not being Charged to Appropriations at the Same Time

F2

Revenue not being credited to appropriations or other authorities at the same time

F21

Revenue earned which will be credited to an appropriation

F210

Revenue earned which will be credited to an appropriation later ^{Note 2}

F218

Contra offset for revenue credited to votes

F22

Revenue previously used

F221

Amortization of revenue which was previously used to purchase an asset

F25

Other revenue

F251

Amortization of discounts

F259

Other revenue not being Credited to Appropriations or Other Authorities at the Same Time

F3

Non - appropriated amounts Added to or Deducted from Asset Balances

F31

Amounts previously charged to appropriations

F311

Increases (Decreases) to accumulated amortization

F312

Reductions from (Increases to) inventory balances

F313

Reductions from prepaid expense balances

F319

Reductions from (Increases to) balances of other assets

F32

Amounts to be credited to appropriations later

F322

Unamortized discount on Loans, Investments and Advances (including repayable contributions)

F323

Unamortized discount on receivables

F329

Amounts to be credited to appropriations later

F35

Other

F351

Write-down or write - off of capital assets

F352

Doubtful accounts for Canada Student Loans

F353

Write-down or Write-off of intangible assets

F359

Other Non - appropriated amounts Added to or Deducted from Asset Balances

F4

Non - appropriated amounts Added to or Deducted from Liability Balances

F41

Liabilities increased (Decreased) before amounts are charged to appropriations

F411

Changes to allowances for vacation pay

F412

Changes to allowances for doubtful accounts and valuation

F413

Charges to accruals for severance pay

F414

Charges to accruals for compensatory leave

F419

Charges to other accruals and allowances

F45

Other

F450

Other Non - appropriated amounts Added to or Deducted from Liability Balances

F99

Other

F963

Other non - appropriated amounts - Central adjustment

F964

Other non - appropriated amounts - CC central adjustment

F965

Other non - appropriated amounts - MFSO central adjustment

F999

Non - appropriated amounts

^14

Statutory consolidated specified purpose account

K

Statutory consolidated specified purpose account

K1

Major accounts

K11

Employment Insurance operating account

K111

Employment Insurance operating account

^2

Non-budgetary

^21

Loan and advance accounts

G

Statutory loan and advances

G1

Standard

G11

Goods and services tax (GST) related authorities for departmental purchases from external suppliers (including HST)

G111

Goods and Services Tax (GST) (including Harmonized Sales Tax (HST)) refundable advance account

G112

Goods and services tax (GST) government tax remission order

G113

Quebec Sales tax (QST) Refundable Advance Account

G12

Loans, Investments and Advances to Crown corporations

G121

Payments for Investments in Enterprise Crown corporations

G122

Payments for Loans and Advances to Enterprise Crown corporations

G123

Payments for Investments in Consolidated Crown corporations

G124

Payments for Loans to Consolidated Crown corporations

G13

Loans and advances to provinces and territories

G131

Payments under federal - provincial fiscal agreements

G133

Payments under the Municipal Development and Loan Board Act

G134

Payments to Ontario and Prince Edward Island

G139

Other payments to provinces and territories

G14

Loans and advances to national governments and other organizations

G143

Payments under the Visiting Forces (North Atlantic Treaty) Act

G144

Payments under Export Development Act (non - concessional)

G145

Payments under Export Development Act (concessional)

G146

Payments under Bretton Woods and Related Agreements Act

G15

Loans, investments and advances to international organizations

G151

Payments under Bretton Woods and Related Agreements Act

G152

Payments under International Development (Financial Institutions) Assistance Act

G153

Payments and encashment of notes issued to the European Bank for reconstruction and development agreement - Capital subscriptions

G156

Payments pursuant to the Asian Infrastructure Investment Bank Agreement Act—Initial subscription

G159

Payments to the International Monetary Fund

G16

Investments and loans and advances to joint and mixed enterprises

G162

Payment of shares under The Public Sector Pension Investment Board Act

G169

Payments for loans and advances under statutes of the Government of Canada

G17

Loans and advances to consolidated specified purpose accounts

G18

Other loans and advances

G180

Loans disbursed under the Canada Student Financial Assistance Act

G181

Loans disbursed under the Apprentice Loans Act

G2

Specific

G21

Citizenship and Immigration

G211

Immigration loans for transportation and assistance

G22

Finance

G221

Investors in Canadian commercial bank

G224

Advances to Financial Consumer Agency of Canada

G225

Canadian secured credit facility

G227

Advances to Financial Transactions and Reports Analysis Centre of Canada

G228

Canada Mortgage Bond

G23

Human Resources and Skills Development

G231

Provincial workers compensation boards

G24

Public Works and Government Services

G241

Seized property working capital account

G26

Veterans Affairs

G261

Veterans Land Act fund

G29

Other ministries

G299

Other loans and advances

G3

Allowances for valuation

G31

Valuation of assets and liabilities

G310

Allowance for valuation

H

Non - statutory loan votes

H1

Standard

H12

Loans, Investments and Advances to Crown corporations

H121

Payments for Investments in Enterprise Crown corporations

H122

Payments for Loans and Advances to Enterprise Crown corporations

H123

Payments for Investments in Consolidated Crown corporations

H124

Payments for Loans and Advances to Consolidated Crown corporations

H125

Repayments from Enterprise and Consolidated Crown corporations

H13

Loans to provinces and territories

H131

Payments for Loans to provinces and territories

H135

Repayments of all Loans to provinces and territories

H14

Loans to national governments and developing countries

H141

Payments for Loans to national governments and developing countries

H145

Repayments of all loans to national government and developing countries

H16

Loans, investments and advances to international organizations

H161

Payments of notes to international financial organizations - Capital subscription

H165

Repayments from international organizations

H168

Issuance Payment of Notes to international financial institutions Fund Accounts (Advances/Funds)

H17

Loans to joint and mixed enterprises

H171

Payments to joint and mixed enterprises

H173

Payments of investment contributions pursuant to section 3 of the Canada Fund for Africa Act

H174

Repayments investment contributions pursuant to section 3 of the Canada Fund for Africa Act

H18

Loans and advances to employees

H181

Payments for standing advances to employees

H182

Payments for accountable temporary advances

H19

Miscellaneous advances

H191

Miscellaneous advances

H2

Specific

H20

Agriculture

H201

Construction of multi - purpose exhibition buildings

H23

Foreign Affairs, Trade and Development (Department of)

H232

Working capital advance for loans and advances to personnel working or engaged abroad

H233

Working capital advance for advances to posts abroad

H24

Indian affairs

H242

Council for Yukon First Nations

H243

Indian Economic Development Fund

H244

Loans to Native claimants

H245

Loans to First Nations in British Columbia

H249

Other

H25

Industry

H251

Manufacturing and service industries

H254

Payments pursuant to subsection 14(2) of the Department of Industry Act

H256

Loans pursuant to paragraph 14(1)(a) of the Department of Industry Act

H26

National Defence

H262

Working capital advance

H27

Natural Resources

H271

Nordion International

H28

Transport

H282

St. Lawrence Seaway Management Corporation

^22

Consolidated specified purpose accounts

L

Statutory consolidated specified purpose accounts

L1

Major accounts

L11

Employment Insurance account

L113

Employment Insurance operating account

L13

Crop Re - insurance Fund

L131

Crop Re - insurance Fund

L132

Advances to Crop Re - insurance Fund

L14

Agricultural commodities stabilization account

L141

Agricultural commodities stabilization account

L2

Other consolidated specified purpose accounts

L21

Insurance accounts

L211

Ship - source Oil Pollution Fund

L212

Investors' indemnity account

L213

Health insurance supplementary account

L214

Nuclear liability reinsurance account

L215

Fund for railway accidents involving designated goods

L219

Other Insurance accounts

L22

Other specified purpose accounts

L220

Endowment for Sciences and Engineering Research

L222

Environmental damages fund

L223

Department of Indian affairs and Northern Development (DIAND) - Environmental Studies Research

L224

Seized property proceeds account

L225

New parks and historic sites account

L226

The National Battlefields Commission - Trust Fund Account

L227

Supplementary fish fines account

L228

Fines for the transportation of dangerous goods

L229

Other

L231

Natural Resources - Environmental Studies Research Fund

L232

Mackenzie King Trust Account

L233

Supplementary Fines Account - Species at Risk Act

L234

Environmental Economic Instruments Fund

M

Non - statutory consolidated specified purpose accounts ^{Note 5}

M1

Consolidated specified purpose accounts

M11

Insurance accounts

M119

Other Insurance accounts

M12

Other specified purpose accounts

M121

Canadian commercial bank and northland bank holdback account

M123

H.L. Holmes Fund

M124

Social Sciences and Humanities Research Council - Queen's Fellowship Fund

M129

Other accounts

^23

Other specified purpose accounts

N

Statutory Other specified purpose accounts ^{Note 5}

N1

Superannuation accounts

N11

Public Service Superannuation Act

N111

Public Service Superannuation Account

N112

Public service death benefit account

N115

Public service pension fund

N12

Canadian Forces Superannuation Act

N121

Canadian Forces Superannuation Account

N122

Regular forces death benefit account

N125

Canadian Forces pension fund

N126

Reserve force pension fund

N13

Royal Canadian Mounted Police Superannuation Act

N131

Royal Canadian Mounted Police (RCMP) superannuation account

N133

Royal Canadian Mounted Police (RCMP) dependents pension fund

N135

Royal Canadian Mounted Police (RCMP) pension fund

N14

Members of Parliament Retirement Allowance Act

N141

Members of Parliament retirement accounts

N142

Members of Parliament Retirement Compensation Arrangements Account

N15

Supplementary Retirement Benefits (SRB) Act

N151

Supplementary Retirement Benefit Account - Judges

N153

Supplementary Retirement Benefit Account - Diplomatic services (DSSSA)

N154

Supplementary Retirement Benefit Account - Lieutenant Governor accounts (LGSA)

N155

Supplementary Retirement Benefit Account - RCMP Continuation Act

N16

Special Retirement Arrangements Act

N161

Retirement Compensation Arrangements (RCA) no. 1 - Public servants

N162

Retirement Compensation Arrangements (RCA) Regulations, No. 1 - National Defence

N163

Retirement Compensation Arrangements (RCA) Regulations, No. 1 - Royal Canadian Mounted Police (RCMP)

N164

Retirement Compensation Arrangements (RCA) no. 2 - Public servants

N19

Other Superannuation Acts

N191

Other Superannuation accounts

N2

Other Pension and Insurance accounts

N21

Canada Pension Plan

N210

Canada Pension Plan account

N211

Additional Canada Pension Plan account

N22

Government annuities account

N220

Government annuities account

N23

Insurance accounts

N231

Civil service insurance fund

N232

Returned soldiers insurance fund

N233

Veterans insurance fund

N234

Locally Engaged Staff Benefits Contributions Account

N24

Other pension accounts

N241

Annuities agents' pension account

N243

DFATD: Locally engaged contributory pension account

N3

Deposit accounts

N30

Agriculture

N301

Canadian dairy commission Account

N304

Producer payment protection claim account

N31

Canada border services agency

N310

General security deposits

N311

Immigration guarantee fund

N33

Human Resources and Skills Development

N331

Canada Labour Code - Other

N332

Canada Labour Code - Wage recovery appeals

N34

Indian affairs and Northern Development

N341

Guarantee Deposits - Indian affairs and Northern Development

N342

Guarantee Deposits - Oil and Gas - Indian affairs and Northern Development

N36

Justice

N361

Security for costs - Supreme Court of Canada

N37

Canada Revenue Agency

N371

Guarantee deposits - National Revenue

N372

Temporary deposits received from importers

N373

Deposits/Disbursements - Workers Compensation Board

N374

Deposits/Disbursements – Workplace Safety and Insurance Board (Ontario)

N38

Natural Resources

N381

Guarantee deposits - Oil and gas - Natural Resources

N39

Privy Council

N391

Candidates' and committees' deposits - Election and referendum

N3A

Public Works and Government Services

N3A1

Seized property cash

N3B

National Energy Board

N3B1

Guarantee deposits — Pipeline abandonment

N3C

Canadian Nuclear Safety Commission

N3C1

Guarantee deposits - Licences

N4

Provincial and other tax collection agreement accounts

N41

Provincial tax collection agreement accounts

N411

Personal Income tax

N412

Corporate Income tax

N413

Harmonized Sales tax

N414

Excise Taxes and Duties

N415

Excise Duties on Vaping Products

N42

First Nation tax collection agreement accounts

N421

Excise taxes

N422

First Nation goods and services tax (FNGST)

N5

Trust accounts

N51

Indian and northern affairs

N511

Indian band funds - Capital accounts

N512

Indian estate accounts

N513

Indian savings accounts

N515

Indian Moneys Suspense accounts

N516

Indian special accounts

N517

Fines - Indian Act

N518

Indian band funds - Shares and certificates

N519

Indian band funds - Revenue accounts

N52

National Defence

N521

Estates - Armed services

N53

Public Safety and Emergency Preparedness

N531

Royal Canadian Mounted Police (RCMP) benefit trust fund

N54

Veterans Affairs

N541

Veterans Administered Trust accounts

N59

Other ministries

N599

Other trust funds set up under various acts

N6

Donations, endowment interest and prepayment accounts

N61

Endowment interest

N611

Endowment interest - Mackenzie king trust account

N612

Natural Sciences and Engineering Research Council—Endowment interest

N62

Donations and bequests

N621

Canadian Institutes of Health Research - Donations for research

N622

Canadian Institutes of Health Research - Endowment interest

N625

Canadian Centre for Occupational Health and Safety - Donations

N626

Library and archives of Canada account

N627

Natural Sciences and Engineering Research Council—Donations for research

N7

Other specified purpose accounts

N70

Agriculture

N702

Net income stabilization account

N703

AgriInvest Program

N71

Canadian Heritage

N712

Telefilm Canada - Advance Account

N73

Finance

N731

Common school funds - Ontario and Québec

N732

Foreign claims fund

N74

Fisheries and Oceans

N741

Sales of seized assets

N77

Employment and Social Development Canada

N771

Labour Standards Suspense Account

N8

Other specified purpose accounts

N80

Industry

N801

Income from securities in trust - Bankruptcy and Insolvency Act

N802

Securities in trust - Bankruptcy and Insolvency Act

N803

Unclaimed dividends and undistributed assets - Bankruptcy and Insolvency Act

N804

Unclaimed dividends and undistributed assets - Canada Business Corporations Act

N805

Unclaimed dividends and undistributed assets - Winding - up Act

N807

Trust funds - Natural Sciences and Engineering Research Council

N81

Citizenship and Immigration

N811

Immigrant investor program

N812

Immigration investor venture capital

N84

Natural Resources

N841

Market development and incentive payments - Alberta

N86

Public Safety and Emergency Preparedness

N861

Seized assets - Canadian funds

N89

Other ministries

N899

Other Specific Accounts in Other ministries or Other Authorities Not Specified Above

P

Non - Statutory Other specified purpose accounts ^{Note 5}

P1

Superannuation accounts

P11

Pension Liabilities Under Other Superannuation accounts

P119

Other pension liabilities

P12

Allowance for pension adjustments

P121

Allowance for pension adjustments - General Accounts

P122

Allowance for pension adjustments - Retirement Compensation Arrangements (RCA) Accounts

P123

Allowance for pension adjustments - Supplementary Retirements Benefit Accounts (SRBA)

P129

Allowance for pension adjustments - Other accounts

P2

Other Pension and Insurance accounts

P23

Other Pension and Insurance accounts

P231

Other Insurance accounts

P3

Deposit accounts

P32

Finance

P321

Canadair holdback - Canada Development Investment Corporation

P323

Hibernia abandonment fund

P324

SWAPs collateral deposit

P34

Indian and northern affairs

P341

Field British Columbia and Yukon operations of the Northern Canada Power Commission

P36

Justice

P361

Security for costs - Tax Court of Canada

P37

Public Works and Government Services

P371

Contractor security deposits

P39

Other ministries

P399

Other

P4

Donations, endowment interest and prepayment accounts

P41

Endowment interests

P411

Endowment interest - H.L. Holmes Fund

P412

Endowment interest - Social Sciences and Humanities Research Council: Queen's Fellowship Fund

P42

Donations, gifts and bequests

P423

Endangered species - Donations

P424

Rideau Hall donations

P426

Prime Ministers awards

P427

Social Sciences and Humanities Research Council - Trust Fund

P428

Corporate sponsorships and donations

P430

Crown corporation trusts - Donations

P431

Royal Canadian Mounted Police (RCMP) pipe band

P432

Sponsorship agreement - Contributions

P433

Mounted police foundation

P439

Donations, gifts and bequests

P49

Prepayments

P491

Funds from non - government organizations

P5

Trust accounts

P51

Finance

P511

Insurance company liquidation accounts (OSFI)

P52

Human Resources and Skills Development

P521

Indian Residential Schools Settlement Agreement - Common experience payments

P53

Public Safety and Emergency Preparedness

P532

Inmates trust fund

P54

Veterans Affairs

P541

Veterans estate funds

P542

Veterans administration and welfare trust fund

P55

National Defence

P551

Trust Account for Unpaid Service Estates

P59

Other ministries

P599

Other

P7

Other specified purpose accounts

P70

Agriculture

P703

Shared-cost agreements - Agriculture and Agri-food

P706

Federal/provincial collaborative agreement - Dam transfer

P71

Canadian Heritage

P711

Miscellaneous projects deposits

P713

Shared-cost/Joint project agreements - Canadian Heritage

P72

Environment

P721

Miscellaneous projects deposits - Environment

P723

Miscellaneous projects deposits - Canada Water Agency

P73

Finance

P731

War Claims Fund - World War II

P733

Federal/provincial agreement – Hibernia

P74

Fisheries and Oceans

P741

Federal/provincial cost-sharing agreements

P742

Miscellaneous projects deposits - Fisheries and Oceans

P75

Foreign Affairs, Trade and Development (Department of)

P751

Canada foundation account

P752

Financial assistance to Canadians abroad

P755

Shared-cost projects - Foreign Affairs, Trade and Development (Department of)

P756

Shared-cost projects - International conferences - Moneys received as prepayment for services from non-governmental organizations

P76

Health

P704

Shared cost - Canadian Food Inspection Agency (CFIA)

P762

Collaborative research projects

P763

Miscellaneous federal/Provincial projects - Health

P764

Pan American Health Organization - SIREVA

P765

World Health Organization

P77

Employment and Social Development Canada

P772

Federal/Provincial shared-cost project - Human resources development

P773

Federal/provincial shared-cost project - Interprovincial Computerized Examination Management System (ICEMS)

P776

Shared cost agreements

P78

Indian and northern affairs

P786

Treaty land entitlement (Saskatchewan) fund

P8

Non Statutory Other specified purpose accounts

P80

Industry

P801

Canada/Provinces business services centre

P804

Shared-cost/Joint project agreements - Research

P805

Shared-cost projects - Industry

P806

Petro-Canada Entreprises - Unclaimed shares

P807

Federal/provincial agreement - Advance Account

P808

Federal/provincial collaborative agreement in partnership with the tourism industry

P811

RADARSAT - Canadian Space Agency

P814

Project deposits - Statistics Canada

P82

Justice

P821

Federal court special account

P83

National Defence

P831

Funds from foreign governments to cover their share of expenses under joint agreements - DND

P832

Non-government agencies

P833

Funds from North Atlantic Treaty Organization (NATO) to cover their share of infrastructure projects under joint agreements

P835

Joint research and development projects

P837

Funds from foreign governments to cover their share of expenses under joint agreements - CSE

P84

Natural Resources

P844

Newfoundland offshore revenue account

P845

Nova Scotia Offshore Revenue Account

P847

Shared cost project

P85

Public Works and Government Services

P853

Military purchases excess funds deposit

P86

Public Safety and Emergency Preparedness

P862

Joint research and development project - Royal Canadian Mounted Police (RCMP)

P88

Veterans Affairs

P881

Shared cost project - Permanent Visitor Education Centre of the Canadian National Vimy Memorial

P89

Other ministries

P891

Privy Council Office - Shared cost projects - Travel expenses - Moneys received as pre-payment for services from non-governmental organizations

P893

Cost-sharing agreements and other collaborative agreements

P894

CMHC Rental Housing Benefit

P899

Other

^24

Other assets and liabilities

R

Other assets and liabilities

R3

All Other assets and liabilities

R30

All other assets and liabilities-All departments

R300

Total (or net, as applicable) amounts of all other assets and of all other liabilities

R7

Foreign exchange accounts

R70

Foreign exchange accounts-Finance

R700

Total amounts only

R8

Unmatured debt

R80

Finance

R800

Unmatured debt

R801

Total amounts only