4.2 Financial reporting accounts: Expenses—Detailed for the fiscal year ending March 31, 2026

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 the fiscal year ending March 31, 2026

5
Expenses
51
Program Expenses
511
Transfer Payments
5111
Transfer Payments to or on Behalf of Individuals
51110
Fuel charge proceeds returned to individuals

Department(s) specific:

  • 007 - Environment (Department of the)
  • 122 - Canada Revenue Agency - (Administered Activities)
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)
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)
51211
Emergency Care and Support Benefit

Department(s) specific:

  • 014 - Employment and Social Development (Department of)
51212
Emergency Student Benefit

Department(s) specific:

  • 014 - Employment and Social Development (Department of)
51213
Canada Recovery Benefit (CRB) and Canada Worker Lockdown Benefit

Department(s) specific:

  • 014 - Employment and Social Development (Department of)
51214
Canada Recovery Sickness Benefit (CRSB)

Department(s) specific:

  • 014 - Employment and Social Development (Department of)
51215
Canada Recovery Caregiving Benefit (CRCB)

Department(s) specific:

  • 014 - Employment and Social Development (Department of)
51216
Canadian Dental Benefit

Department(s) specific:

  • 022 - Health (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
Other Transfer Payments to or on Behalf of Individuals Through the Tax System

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
5113
Transfer Payments to Other Levels of Government Within Canada

Note(s):

  • 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 - Department of Crown-Indigenous Relations and Northern Affairs
  • 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
5113A
Fuel and Excess Emission charge proceeds returned to other levels of government

Department(s) specific:

  • 007 - Environment (Department of the)
  • 122 - Canada Revenue Agency - (Administered Activities)
5113B
Home Care and Mental Health Transfer

Department(s) specific:

  • 022 - Health (Department of)
51140
Early Learning and Child Care Payments

Department(s) specific:

  • 014 - Employment and Social Development (Department of)
5114
Transfer Payments to Other Levels of Government

Note(s):

  • 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
51150
Fuel charge proceeds returned to Industry

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
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
51156
Wage subsidy

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
51157
Loans from the Canada Emergency Business Account (CEBA)

Department(s) specific:

  • 005 - Foreign Affairs, Trade and Development (Department of)
  • 123 - Export Development Canada (Crown Corporation)
51158
Rent subsidy

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
51159
Other Transfers to Industry
5115A
Other business supports to respond to COVID-19

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
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
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):

  • This will include Minister's salaries and motor car allowance.
51312
Employer Contribution Costs

Note(s):

  • 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):

  • This includes any non-amortized capital expenditures.
51325
Cost of Goods Sold for Inventories
514
Amortization Expenses
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
  • 176 - Parliamentary Protective Service
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
5144
Amortization Expenses on Purchased Intangible Assets
51444
Amortization Expenses on Purchased Intangible Assets
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 Assets
51511
Loss on sale or other Disposal of Capital 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
51517
Loss on Sale Non-Capital Assets to Outside Parties
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 Specified 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 - Department of Crown-Indigenous Relations and Northern Affairs
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):

  • 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 to record the expense related to the allowance for doubtful accounts established based on an analysis of receivables (including accounts receivable, loans receivable and accountable advances) that estimates the amounts that may become uncollectible.
51733
Losses on Write-Offs and Write-Downs

Description:

This account is used to record losses from the write-off and write-down of tangible capital assets, purchased intangible assets, 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 these assets is less than its net book value. To reflect the decline in the asset's value, the cost of the tangible capital asset, purchased intangible asset, or inventory should be reduced with an offset entry to the accumulated amortization Financial Reporting Account (FRA) for the asset.
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
51738
Bad Debt Expense – Phoenix salary overpayments

Description:

This account is used to record the expense related to the allowance for doubtful accounts established based on an analysis of Phoenix salary overpayments for estimated amounts that may become uncollectible.  This entry is a non-appropriated expense which requires a non-appropriated authority to be used (usually F122).
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 Government Business Enterprises

Note(s):

  • 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 Government Business enterprises

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):

  • "E" indicator only is to be used with this account.

Department(s) specific:

  • 091 - Canada Mortgage and Housing Corporation (Crown Corporation)
5175
Payments to Consolidated Crown Corporations and Other Entities

Note(s):

  • These payments relate to payments of budgetary appropriated amounts by home departments on behalf of the ministry.
51750
Payments to Consolidated Crown Corporations and Other Entities – 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:

  • 127 - Public Works and Government Services (Department of)
51759
Other Payments to Consolidated Crown Corporations and Other Entities

Description:

This account is only to be used where no other Expense Financial Reporting Account adequately characterizes the transaction.
51781
VIA HFR - VIA TGF Inc.

Department(s) specific:

  • 034 - Transport (Department of)
5176
Special Payments
51761
Fuel Rebate Program Payments

Department(s) specific:

  • 130 - Canada Revenue Agency
51762
Fuel Rebate Program Accrual Basis

Department(s) specific:

  • 130 - Canada Revenue Agency
5177
Bad Debt Expense - Tax Revenues
51771
Personal Income Taxes

Department(s) specific:

  • 130 - Canada Revenue Agency
51772
Corporate Income Taxes

Department(s) specific:

  • 130 - Canada Revenue Agency
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
51775
Energy Taxes

Department(s) specific:

  • 130 - Canada Revenue Agency
51776
Other Taxes

Department(s) specific:

  • 130 - Canada Revenue Agency
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
51779
Non - Residents

Department(s) specific:

  • 130 - Canada Revenue Agency
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

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
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
51857
Veterans Affairs

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 Yen

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):

  • 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):

  • 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)
  • 030 - Royal Canadian Mounted Police
  • 055 - Office of the Communications Security Establishment Commissioner
  • 127 - Public Works and Government Services (Department of)
  • 142 - Office of Infrastructure of Canada
  • 145 - Library and Archives of Canada
  • 163 - Shared Services Canada
  • 165 - Communications Security Establishment
53
Actuarial Gains and Losses
531
Actuarial Gains and Losses
5311
Actuarial Gains and Losses
53110
Actuarial gains/losses on public sector pension and other employee and veteran future benefits

Description:

Public sector pensions and other employee and veteran future benefits are measured on an actuarial basis. The actuarial valuations estimate the current value of benefits earned and use various actuarial assumptions in the process. When actual experience varies from estimates or when actuarial assumptions change, actuarial gains or losses arise. Actuarial gains and losses are not recognized immediately but rather over time. This account is used to record the portion of the actuarial gains and losses recognized during the year.

Department(s) specific:

  • 097 - Receiver General
Date modified: