7.2 Object codes: Revenue—Summary for 2024 to 2025

The Object codes in the government-wide Chart of Accounts are included in this section. This object classification identifies the types of resources acquired or disbursed through transactions with a third party or other government departments.

7.2 Object codes: Revenue—Detailed for 2024 to 2025

B

Objects for revenue

4

Revenue

4A

Tax revenue

42

Tax revenue

420

Tax revenue

4200

Tax revenue (Total)

4B

Other revenue

45

Other revenue - Cost recovery and other user charges

450

Revenues from charges of a regulatory nature

4500

Fuel Charge and Excess Emission Charges

451

Rights and privileges (including related royalty revenue)

4510

Licence fees

4513

Fees for passports, visas and citizenship certificates

4515

Oil royalties

4516

Natural resources royalties

4517

Other royalties

4518

Fees for the registration of trademarks, patents and copyrights

4519

Other revenue from rights and royalties

452

Lease and use of public property

4520

Oil and gas leases

4521

Land leases

4525

Rental of unimproved (vacant) land

4526

Rental of works

4527

Rental of machinery and equipment

4528

Rental of concessions in government - owned facilities

4529

Rental of parking space

4530

Rental of residential buildings

4531

Rental of non-residential buildings

4535

Rental of real property to Crown corporations

4539

Other Returns from Lease and use of public property

454

Proceeds from sales of goods and information products

4540

Sale of uniforms, clothing, etc.

4542

Sales of electricity

4543

Sales of Natural gas

4544

Government publications, maps and charts

4545

Other goods manufactured by government

4546

Sales of information products

4547

Petroleum, oil and lubricants

4548

Public meals

4549

Sales of other goods

455

Revenue from services of a regulatory nature

4551

Inspection fees

4554

Aviation regulations

4556

Supervision of race tracks

4558

Fees from assessments of financial institutions

4559

Other services of a Regulatory Nature

456

Revenue from services of a non - regulatory (optional) nature

4560

Public Utility services, Including Water, Waste Water and Other Utilities

4561

Telecommunication services

4562

Dental services

4563

Hospital services

4564

Marine service and wharf revenue

4565

Other health services

4566

Engineering and scientific fees

4567

Airport services, landing and parking fees

4568

Technology centres services

4569

Other revenue from services of a non-regulatory nature

457

Revenue from services of a non-regulatory nature provided to other governments and Crown corporations

4570

Revenue for the provision of non-regulatory services to the United Nations

4571

Receipts from Crown corporations for other than real property

4574

Other services to Local Governments

4576

Police services to local, provincial and territorial governments

4577

Other services to Provincial and Territorial Governments

4578

Services to other national governments

458

Administration fees and other charges

4580

Revenue from patents/royalties

4581

Revenue from access to information fees and charges

4582

Revenue from advertising or sponsorship

4586

Not sufficient funds (NSF) administrative charges

459

Miscellaneous

4593

Miscellaneous

4595

Respendable revenue - Systems applications and products (SAP) departments

4598

Loan guarantee fees

46

Other revenue - Cost recovery and other user charges

461

Recoveries of costs from departments and agencies

4611

Overhead or other amounts recovered by departments and agencies from revolving funds ^{Note 1}

4612

Amounts recovered for general administrative services by other departments or other programs within a department ^{Note 1}

4613

Subsidy received by a revolving fund from an appropriation ^{Note 1}

4615

Recoveries of costs from shared cost programs ^{Note 1}

4616

Recoveries from allocation of expenditures/costs within revolving funds ^{Note 1}

4619

Other ^{Note 1}

462

Services to other government departments as per section 29.2 of the Financial Administration Act

4620

Human resources management services ^{Note 1}

4621

Financial management services ^{Note 1}

4622

Information Management services ^{Note 1}

4623

Information Technology services ^{Note 1}

4624

Communications services ^{Note 1}

4625

Real property services ^{Note 1}

4626

Material services ^{Note 1}

4627

Acquisition services ^{Note 1}

4628

Other administrative service that is designated by order of the Governor in Council ^{Note 1}

466

Revenue from sales of products and services provided to or within government departments and agencies by revolving funds

4670

Sales of goods and services - CORCAN Revolving Fund ^{Note 1}

4679

Other ^{Note 1}

48

Other revenue

480

Return on investments - Interest on loans and advances

4801

Interest on loans, investments and advances from federal Crown corporations and agencies lending institutions

4802

Interest on loans and advances from all other federal Crown corporations

4803

Interest on loans and advances from provincial and territorial governments, including their Crown corporations

4804

Interest on loans and advances from domestic private sector enterprises

4805

Interest on other loans and advances from other domestic sources

4806

Interest on loans and advances from national governments and international organizations

481

Return on investments - Profits and dividends

4811

Profits and/or dividends from enterprises

4812

Profits from the Bank of Canada

4814

Profit and/or surplus from foreign exchange accounts (Department of Finance)

4819

Other return on investments, not elsewhere specified

482

Interest on Tax revenue

4821

Interest on Goods and services tax (GST)

4822

Interest on customs duties and other excise taxes

4823

Interest on income tax

4824

Interest on Other Tax Revenue

483

Other interest income

4832

Interest on overdue accounts receivable

4833

Interest on bank deposits

4834

Interest on Canada student loans

4835

Interest on apprentice loans

484

Proceeds from sale of assets

4841

Revenue from coinage (seigniorage)

4842

Revenue from bullion

4843

Sales of surplus Crown assets

4844

Sales of residential real property

4845

Sale of non-residential real property

4846

Proceeds from insurance

4847

Sale of Crown corporations

4848

Sale of departmental organizations

4849

Sales of intangible assets

485

Fines, penalties and other court awards

4851

Fines

4857

Penalties

4858

Proceeds from other court awards, including seized property

487

Transfer payments from other governments

4871

Transfer payments from provincial or territorial governments

4872

Transfer payments from local governments, including municipalities and local school boards

4873

Transfer payments from foreign governments

4874

Lottery receipts from the provinces

488

Receipts from non-budgetary funds and accounts

4880

Administration of the Employment Insurance Account, including cost recoveries

4883

Revenue from the Canada Pension Plan

4888

Reallocation from non-budgetary funds and accounts

4889

Other receipts from non-budgetary funds and accounts

489

Miscellaneous Other revenue

4892

Gain on revaluation of foreign currency assets and liabilities

4893

Removal of low value amounts related to accounts receivable

4899

Other