Canadian Classification of Institutional Units and Sectors (CCIUS) 2012

• S1 - Total economy
• S13 - General government
• S132 - Provincial and territorial general government

S1321 - Provincial and territorial government

This major group consists of all provincial and territorial governments as well as all non-market producing units that are under the control of these governments. These entities are engaged in the creation and implementation of government policy and/or the delivery of government services within their jurisdiction.
Provincial and territorial governments are institutional units exercising some of the functions of government at a level below that of the federal government and above that of the governmental institutional units existing at a local level. They are institutional units whose fiscal, legislative and executive authority extends only over the individual provinces or territories into which the country as a whole may be divided. Provincial and territorial governments may own, or control, corporations in the same way as the federal government. Similarly, they may have units that engage in market production, in which case the relevant producer units should be treated as quasi corporations whenever their operations and accounting records justify this.
In Canada, provincial and territorial governments create entities that do not have the legal or the financial autonomy to function on their own. They are generally referred to as non-autonomous funds and organizations. These entities can be special purpose accounts, funds or organizations, as specified in government regulations that do not meet institutional unit criteria. They do not maintain a complete and separate set of financial statements, do not own assets, cannot incur liabilities, nor act on their own behalf. However, they are directly controlled by a provincial or territorial government, operate within the budgetary framework of a department or ministry, and are normally included in the provincial or territorial government's consolidated financial statements. For example, these types of entities could provide human rights, victim's assistance or emergency measures services. They are classified as sub-units in the public sector universe to identify the elements of consolidation that comprise a provincial or territorial government reporting entity.

Provincial and territorial autonomous general government funds and organizations are special purpose entities created by these governments to deliver particular goods and/or services to the public. For example, these types of entities could provide public housing, legal aid or workers' compensation services. They are sustained by public funds and mandated to account for their operations annually to their respective legislatures. For this purpose, they keep a complete and separate set of financial statements in order to disclose their activities when required. They are non-market producing institutional units classified in the public sector as constituents of provincial and territorial governments.