Canadian Classification of Institutional Units and Sectors (CCIUS) 2012

S1 - Total economy

The total economy is defined as the entire set of resident institutional units. These resident institutional units are grouped into five mutually exclusive institutional sectors. Sectors are groupings of institutional units and the whole of each institutional unit is classified to only one sector of the SNA. The full sequence of accounts of the SNA may be constructed for a single institutional unit or a group of units. All resident institutional units are allocated to one and only one of the following five institutional sectors:
1. The Non-financial corporations sector;
2. The Financial corporations sector;
3. The General government sector;
4. The Households sector.
5. The Non-profit institutions serving households sector;
All resident non-financial corporations are included in the Non-financial corporations sector and in practice they account for most of the sector. In addition, the sector includes non-profit institutions (NPIs) engaged in the market production of goods and non-financial services: for example, hospitals, schools or colleges that charge fees that enable them to recover their current production costs, or trade associations financed by subscriptions from non-financial corporations or unincorporated enterprises whose role is to promote and serve the interests of those enterprises.
The Financial corporations sector includes all resident corporations whose principal activity is providing financial services including financial intermediation, insurance and pension fund services, and units that provide activities that facilitate financial intermediation. In addition, the sector includes NPIs engaged in market production of a financial nature such as those financed by subscriptions from financial enterprises whose role is to promote and serve the interests of those enterprises.
The General government sector consists mainly of federal, provincial and territorial, local, and Aboriginal government units together with social security funds imposed and controlled by those units. In addition, it includes NPIs engaged in non-market production that are controlled by government units or social security funds.
The Households sector consists of all resident households. These include institutional households made up of persons staying in hospitals, retirement homes, convents, prisons, etc. for long periods of time. As already noted, an unincorporated enterprise owned by a household is treated as an integral part of the latter and not as a separate institutional unit unless the accounts are sufficiently detailed to treat the activity as that of a quasi-corporation.
The Non-profit institutions serving households sector consists of all resident NPIs, except those controlled by government, that provide non-market goods or services to households or to the community at large.

S13 - General government

This sector consists of groups of resident institutional units classified by level of governments. Non-market, non-profit institutions (NPIs) that are controlled by government units are also classified to this sector and are imbedded under their respective level of government.
The sector does not include public corporations, even when all the equity of such corporations is owned by government units. Quasi-corporations that are owned and controlled by government units are not part of this sector. However, unincorporated enterprises owned by government units that are not quasi-corporations are part of the general government sector.
This sector includes the following levels of government in Canada: Federal, Provincial and Territorial, Local, Aboriginal general government, and Social security funds. The Aboriginal general government subsector represents First nations and other Aboriginal government institutional units. The NPIs are also embedded within each level of government.

S135 - Aboriginal general government

This subsector consists of First Nations and other Aboriginal government institutional units. It is classified as an independent subsector under the General government sector, similar to the other three levels of government subsectors listed in SNA 2008. The designation of this subsector is not yet fully articulated as the transition of the Aboriginal general government to a more independent form of government is still in process.

S1351 - Aboriginal government

This subsector consists of First Nations and other Aboriginal government institutional units. It is classified as an independent subsector under the General government sector, similar to the other three levels of government subsectors listed in SNA 2008. The designation of this subsector is not yet fully articulated as the transition of the Aboriginal general government to a more independent form of government is still in process.

S13510 - Aboriginal government

This subsector consists of First Nations and other Aboriginal government institutional units. It is classified as an independent subsector under the General government sector, similar to the other three levels of government subsectors listed in SNA 2008. The designation of this subsector is not yet fully articulated as the transition of the Aboriginal general government to a more independent form of government is still in process.

• Illustrative example(s)

  • Aboriginal Government
  • Autonomous Funds and Organizations
  • Non-autonomous Funds and Organizations