7.2 Object codes: Assets, liabilities and other transactions—Summary for the fiscal year ending March 31, 2026
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.
- C
- Objects for Assets, Liabilities and Other transactions
- 5
- Assets
- 50
- Loans, investments, and advances
- 501
- Loans
- 5010
- Acquisition of loans with cash
- 5011
- Acquisition of loans with other assets
- 5013
- Loans to appropriation-dependent Crown corporations
- 5015
- Settlement of loans with cash
- 5016
- Settlement of loans with other assets
- 5018
- Repayment of loans from appropriation-dependent Crown corporations
- 5020
- Foreign currency translation of loans
- 5021
- Write-off of loans
- 5029
- Other adjustments to Loans
- 503
- Advances
- 5030
- Acquisition of other advances with cash
- 5031
- Acquisition of other advances with other assets
- 5032
- Acquisition of travel advances
- 5033
- Advances to consolidated specified purpose accounts
- 5035
- Settlement of other advances with cash
- 5036
- Settlement of other advances with other assets
- 5038
- Repayment of advances from consolidated specified purpose accounts
- 5040
- Foreign currency translation of advances
- 5041
- Write-off of advances
- 5043
- Recoverable advances to employees
- 5044
- Recoverable advances to bargaining agents
- 5049
- Other adjustments to Advances Note 3
- 505
- Investments
- 5050
- Acquisition of investments with cash
- 5051
- Acquisition of investments through capitalization of financial claims
- 5052
- Acquisition of investments with other assets
- 5053
- Investments in consolidated specified purpose accounts
- 5054
- Investments in appropriation-dependent Crown corporations
- 5055
- Disposal of investments for cash
- 5056
- Disposal of investments for other assets
- 5057
- Repayment of investments from appropriation-dependent Crown corporations
- 5058
- Repayment of investments by consolidated specified purpose accounts
- 5060
- Foreign currency translation of investments
- 5061
- Write-off of investments
- 5069
- Other adjustments to Investments
- 507
- Investments of the Canada Pension Plan Investment Fund
- 5070
- Acquisition of investments with cash
- 5071
- Transfers from the Canada Pension Plan accounts
- 5075
- Disposal of investments with cash
- 5079
- Other adjustments to Investments
- 51
- Foreign exchange accounts
- 511
- International Monetary Fund and Special Drawing Rights transactions
- 5100
- Acquisition of claims with cash
- 5101
- Acquisition of claims in exchange for Special Drawing Rights or International Monetary Fund notes
- 5111
- Settlement of claims in exchange for Special Drawing Rights or International Monetary Fund notes
- 5121
- Issues of notes payable to the International Monetary Fund (IMF)
- 5123
- Redemption of notes payable to the International Monetary Fund (IMF)
- 5130
- Maintenance of value adjustments
- 5131
- Year end valuation adjustment
- 5159
- Other adjustments
- 516
- Exchange Fund Account - Advances (restricted claims)
- 5160
- Advances provided to the Exchange Fund Account
- 5161
- Settlements of advances
- 5163
- Year-end valuation adjustment
- 5169
- Other adjustments
- 517
- Derivative Assets
- 5170
- Derivatives
- 52
- Cash accounts
- 529
- Cash account
- 5299
- Net Increase or Decrease in Cash account
- 53
- Accounts receivable
- 539
- Accounts receivable
- 5390
- Write-Off of Phoenix salary overpayments
- 5399
- Net Increase or Decrease in Accounts receivable
- 6
- Liabilities
- 60
- Specified purpose accounts (SPAs)
- 601
- Pension insurance and social security accounts
- 6001
- Contributions by current employees or participants
- 6002
- Contributions by current employees - Public Service corporations
- 6003
- Contributions by government employees for past services or in arrears
- 6004
- Contributions by Public Service corporations employees for past service or in arrears
- 6005
- Contributions by retired employees
- 6012
- Contributions by government - As employer
- 6013
- Contributions by Public Service corporations as employer
- 6017
- Death benefit general contributions
- 6018
- Death benefit single contributions
- 6020
- Actuarial adjustments
- 6022
- Transfers from other pension funds
- 6023
- Refundable tax recovered from the Canada Revenue Agency
- 6025
- Return on investment
- 6027
- Interest credited to the account
- 6029
- Other receipts
- 6030
- Payment of benefits
- 6034
- Payment of minimum benefits
- 6035
- Pension division payments
- 6037
- Return of contributions - Government employees Note 3
- 6038
- Return of contributions - Public Service corporation employees
- 6039
- Return of contributions – Parliamentarians
- 6045
- Transfers to other pension funds
- 6046
- Refundable tax remitted to the Canada Revenue Agency
- 6047
- Withdrawal of surplus
- 6051
- Operating expenses
- 6053
- Transfer to Pension Investment Board
- 6056
- Transfer from Pension Investment Board
- 6058
- Pension transfer value payments
- 6059
- Other payments
- 606
- Provincial tax collection agreements
- 6060
- Estimated collections of taxes
- 6063
- Installment payments to provinces for taxes
- 607
- Crown corporations deposits
- 6079
- Net Increases or Decreases in Crown corporations deposits
- 608
- Other deposits and trust funds
- 6081
- Deposits received
- 6082
- Interest received
- 6083
- Transfers from budgetary expenditures
- 6084
- Deposit of securities held in trust
- 6085
- Refunds
- 6086
- Payments made in accordance with authorities
- 6087
- Return of securities held in trust
- 6089
- Other adjustments
- 609
- Miscellaneous accounts
- 6099
- Net increases or decreases in other specified purpose accounts
- 61
- Unmatured debt transactions
- 611
- Unmatured debt payable
- 6111
- Issue of debt
- 6115
- Redemption of unmatured debt
- 6116
- Transfers to matured debt (on retirement of debt)
- 6117
- Revaluation of unmatured debt
- 6118
- Unmatured debt payable - Exchange Rate Changes
- 6119
- Other adjustments
- 62
- Transactions relating to other liabilities
- 621
- Interest due on unmatured debt (including compound interest on Canada Savings Bonds)
- 6211
- Interest charges accrued
- 6212
- Interest due
- 6213
- Payments to claimants
- 622
- Matured debt
- 6221
- Transfers from unmatured debt
- 6222
- Redemption of debts
- 6225
- Write-off of Matured debt (Transfer to Revenue)
- 6227
- Matured debt Revaluation
- 627
- Derivative Liabilities
- 6270
- Issue of Derivatives
- 6271
- Adjustments to Derivatives
- 6272
- Settlement of Derivatives
- 629
- Miscellaneous
- 6299
- Net increase or decrease in other liability
- 7
- Other
- 70
- Other accounts/transactions
- 702
- Allowance for valuation of assets and liabilities
- 7021
- Allowance for valuation of financial claims (incl. allowance for doubtful accounts)
- 7022
- Allowance for statutory accounts payable
- 7023
- Allowance for employee benefits
- 7024
- Allowance for accounts receivable not expected to be collected
- 7029
- Other allowances
- 703
- Unamortized deficiencies on superannuation accounts
- 7031
- Increase to reflect actuarial deficiencies recorded
- 7032
- Decrease resulting from amortization of actuarial deficiencies
- 704
- Unamortized Discount on Treasury bills
- 7041
- Increase to Reflect Discount on New Treasury bills
- 7042
- Decrease Resulting from Amortization of Discount on Treasury bills
- 706
- Accumulated amortization
- 7061
- Accumulated amortization
- 707
- Asset Retirement Obligations
- 7071
- Asset Retirement Obligation incurred in the current period
- 7072
- Change in previously reported Asset Retirement Obligation
- 7073
- Change in the carrying amount of an asset retirement obligation due to accretion
- 709
- Other transactions
- 7099
- Net Increase or Decrease in Other transactions
- 8
- Accumulated deficit
- 80
- Unrestricted amounts
- 801
- Unrestricted amounts in the Accumulated deficit
- 8011
- Increases
- 8012
- Decreases
- 802
- Year - end closing of departmental accounts
- 8021
- Closing of control accounts
- 8022
- Closing of revenue and expense accounts
- 81
- Consolidated specific purpose accounts
- 810
- Consolidation of specified purpose accounts
- 8103
- Other adjustments
- 811
- Employment Insurance Account
- 8110
- Contributions by employees, their employers and other participants
- 8114
- Return on investment
- 8116
- Other receipts
- 8117
- Payment of benefits
- 8120
- Operating expenses
- 8122
- Other payments and Adjustments
- 815
- Crop reinsurance fund
- 8150
- Receipts from provinces
- 8151
- Interest-free advances from the Government of Canada
- 8153
- Payments to provinces
- 8154
- Repayment of advances to the Government of Canada
- 816
- Agricultural Commodities Stabilization Account
- 8161
- Receipts from participating provinces and producers
- 8167
- Payments to participating producers
- 817
- Goods and services tax (GST) (including Harmonized Sales Tax (HST)) and Quebec Sales Tax (QST) refundable advance accounts on purchases
- 8171
- Payment of GST/HST on purchases
- 8172
- Payment of QST on purchases
- 8173
- Reimbursement of QST by Revenu Québec
- 818
- Seized Property Proceeds Account
- 8181
- Proceeds from forfeited assets and fines
- 8184
- Payments of operating and other expenses
- 8186
- Payment of claims against the Crown and other expenses to outside parties
- 8187
- Payment of proceeds to other governments
- 8188
- Transfer of Net Proceeds to Other revenue
- 819
- New Parks and Historic Sites Account
- 8190
- Donations (unspecified)
- 8191
- Net proceeds from the sale of federal real property
- 8192
- Contributions from the Government of Canada
- 8194
- Other receipts
- 8195
- Disbursements to outside parties
- 8196
- Disbursements (internal to government)
- 8197
- Contributions to outside parties
- 82
- Consolidated deposit and trust accounts
- 820
- Gifts, donations and bequests accounts
- 8200
- Receipts
- 8201
- Payments
- 821
- Insurance accounts
- 8210
- Receipts
- 8211
- Transfers from budgetary appropriations
- 8215
- Payments
- 822
- Earmarked fees and levies
- 8220
- Receipts
- 8225
- Payments
- 829
- Other restricted accounts
- 8290
- Other receipts
- 8295
- Other payments
- 83
- Consolidation of appropriation - Appropriation dependent and enterprise Crown corporations
- 831
- Consolidation of appropriation - Appropriation dependent and enterprise Crown corporations
- 8300
- Accumulated deficit/surplus brought forward - Consolidation of all Crown corporations
- 8312
- Gain/Loss for the year - Enterprises Crown Corporations
- 8313
- Other adjustments
- 832
- Allowance for employee benefits
- 8321
- Net change in allowance - Employee benefit
- 833
- Revenue and expenditures
- 8339
- Expenses - Other
- 834
- Cash balances
- 8340
- Net change - Cash in transit
- 835
- Accounts receivable of appropriation - dependant Crown corporations (with outside parties)
- 8350
- Net Change - Accounts receivable Note 2
- 836
- Loans, Investments and Advances by ADCC'S (With outside parties)
- 8360
- Net change - Loans, investment and advances by appropriation-dependant Crown corporations Note 2
- 837
- Accounts payable of appropriation-dependant Crown corporations (with outside parties)
- 8371
- Net change - Other liabilities ADCC Note 2
- 838
- Borrowings of appropriation dependant Crown corporations (with outside parties)
- 8380
- Net change - Other liabilities appropriation-dependent Crown corporations borrowings Note 2
- 84
- Government elimination of inter-entity transactions and balances consolidation of appropriation - dependent Crown corporations
- 840
- Government elimination of inter-entity revenue and expenditure transactions
- 8400
- Other revenue - Return on investments Note 1
- 8402
- Other revenue Note 1
- 8419
- Expenses - Other elimination inter-entity transactions Note 1
- 842
- Government elimination of inter-entity liability balances
- 8422
- Unmatured debt held by appropriation-dependant Crown corporations Note 1
- 8425
- Specified purpose accounts - Due to appropriation-dependant Crown corporations Note 1
- 844
- Government elimination of inter-entity asset balances
- 8440
- Elimination of inter-entity loans, investments or advances in appropriation-dependent Crown corporations Note 1
- 8443
- Allowance for valuation of assets and liabilities Note 1
- 86
- Remeasurement Gains and Losses
- 860
- Remeasurement Gains and Losses
- 8601
- Unrealized gains/losses-Adjustment
- 8602
- Settlement other than at maturity date
- 9
- Identification of partnering department for interdepartmental transactions
- 9DDD
- Interdepartmental settlement Note 1
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