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.

S15 - Non-profit institutions serving households

This sector consists of non-profit institutions that are engaged in providing goods and services to households for free or at prices that are not economically significant. SNA 2008 distinguishes between three types of non-profit institutions serving households (NPISHs).
The first type of NPISHs consist of those that are created by associations of persons to provide goods or, more often, services primarily for the benefit of the members themselves. The services are usually provided free of charge, being financed by regular membership subscriptions or dues. They include NPISHs such as professional or learned societies, political parties, trade unions, consumers' associations, churches or religious societies, and social, cultural, recreational or sports clubs. They do not include bodies serving similar functions that are controlled by government units, such as hospitals and schools. Religious institutions are treated as NPISHs even when mainly financed by government units as long as the majority financing is not seen as empowering control by government.
NPISHs that do not possess any legal status or formal articles of association, should be treated as NPISHs when they perform the same kinds of functions as the societies, political parties, trades unions, etc... (i.e. with legal status), even if they are not legally constituted as NPISHs. Legally constituted NPISHs are those that have met the legal requirements for operating as NPI according to the legislation outlined by the appropriate level of government, and identified as serving the households sector. However, when groups of households collaborate on communal construction projects (such as construction of buildings, roads, bridges, ditches, dikes, etc...), they should be treated as informal partnerships engaged in own-account construction rather than NPISHs. NPISHs should normally have a continuing role to play and not be deemed to be created for single projects of limited duration.
A second type of NPISH consists of charities, relief or aid agencies that are created for philanthropic purposes and not to serve the interests of the members of the association controlling the NPISHs. Such NPISHs provide goods or services on a non-market basis to households in need, including households affected by natural disasters or war. The resources of such NPISHs are provided mainly by donations in cash or in kind from the general public, corporations or governments. They may also be provided by transfers from non-residents, including similar kinds of NPISH resident in other countries.
The third type of NPISHs consists of those that provide collective services, such as research institutions that make their results freely available, environmental groups, etc. These are less common than the first two types of NPISHs.

S150 - Non-profit institutions serving households

This subsector consists of non-profit institutions that are engaged in providing goods and services to households for free or at prices that are not economically significant. SNA 2008 distinguishes between three types of Non-profit institutions serving households (NPISHs).
The first type of NPISH consists of those that are created by associations of persons to provide goods or, more often, services primarily for the benefit of the members themselves. The services are usually provided free of charge, being financed by regular membership subscriptions or dues. They include NPISHs such as professional or learned societies, political parties, trades unions, consumers' associations, churches or religious societies, and social, cultural, recreational or sports clubs. They do not include bodies serving similar functions that are controlled by government units, such as hospitals and schools. Religious institutions are treated as NPISHs even when mainly financed by government units as long as the majority financing is not seen as empowering control by government.
NPISHs that do not possess any legal status or formal articles of association, should be treated as NPISHs when they perform the same kinds of functions as the societies, political parties, trades unions, etc...(i.e. with legal status), even if they are not legally constituted as NPISHs. Legally constituted NPISHs are those that have met the legal requirements for operating as NPI according to the legislation outlined by the appropriate level of government, and identified as serving the households sector. However, when groups of households collaborate on communal construction projects (such as construction of buildings, roads, bridges, ditches, dikes, etc...), they should be treated as informal partnerships engaged in own-account construction rather than NPISHs. NPISHs should normally have a continuing role to play and not be deemed to be created for single projects of limited duration.
A second type of NPISH consists of charities, relief or aid agencies that are created for philanthropic purposes and not to serve the interests of the members of the association controlling the NPISHs. Such NPISHs provide goods or services on a non-market basis to households in need, including households affected by natural disasters or war. The resources of such NPISHs are provided mainly by donations in cash or in kind from the general public, corporations or governments. They may also be provided by transfers from non-residents, including similar kinds of NPISHs resident in other countries.
The third type of NPISHs consist of those that provide collective services, such as research institutions that make their results freely available, environmental groups, etc. These are less common than the first two types of NPISHs.

S1500 - Non-profit institutions serving households

This major group consists of non-profit institutions that are engaged in providing goods and services to households for free or at prices that are not economically significant. SNA 2008 distinguishes between three types of Non-profit institutions serving households (NPISHs).
The first type of NPISHs consists of those that are created by associations of persons to provide goods or, more often, services primarily for the benefit of the members themselves. The services are usually provided of charge, being financed by regular membership subscriptions or dues. They include NPISHs such as professional or learned societies, political parties, trades unions, consumers' associations, churches or religious societies, and social, cultural, recreational or sports clubs. They do not include bodies serving similar functions that are controlled by government units, such as hospitals and schools. Religious institutions are treated as NPISHs even when mainly financed by government units as long as the majority financing is not seen as empowering control by government.
NPISHs that do not possess any legal status or formal articles of association, should be treated as NPISHs when they perform the same kinds of functions as the societies, political parties, trades unions, etc., ... (i.e. with legal status), even if they are not legally constituted as NPISHs. Legally constituted NPISHs are those that have met the legal requirements for operating as NPI according to the legislation outlined by the appropriate level of government, and identified as serving the households sector. However, when groups of households collaborate on communal construction projects (such as construction of buildings, roads, bridges, ditches, dikes, etc...), they should be treated as informal partnerships engaged in own-account construction rather than NPISHs. NPISHs should normally have a continuing role to play and not be deemed to be created for single projects of limited duration.
A second type of NPISH consists of charities, relief or aid agencies that are created for philanthropic purposes and not to serve the interests of the members of the association controlling the NPISHs. Such NPISHs provide goods or services on a non-market basis to households in need, including households affected by natural disasters or war. The resources of such NPISHs are provided mainly by donations in cash or in kind from the general public, corporations or governments. They may also be provided by transfers from non-residents, including similar kinds of NPISHs resident in other countries.
The third type of NPISHs consist of those that provide collective services, such as research institutions that make their results freely available, environmental groups, etc. These are less common than the first two types of NPISHs.

S15000 - Non-profit institutions serving households

This group consists of non-profit institutions that are engaged in providing goods and services to households for free or at prices that are not economically significant. SNA 2008 distinguishes between three types of Non-profit institutions serving households (NPISHs).
The first type of NPISHs consists of those that are created by associations of persons to provide goods or, more often, services primarily for the benefit of the members themselves. The services are usually provided free of charge, being financed by regular membership subscriptions or dues. They include NPISHs such as professional or learned societies, political parties, trades unions, consumers' associations, churches or religious societies, and social, cultural, recreational or sports clubs. They do not include bodies serving similar functions that are controlled by government units, such as hospitals and schools. Religious institutions are treated as NPISHs even when mainly financed by government units as long as the majority financing is not seen as empowering control by government.
NPISHs that do not possess any legal status or formal articles of association, should be treated as NPISHs when they perform the same kinds of functions as the societies, political parties, trades unions, etc., ... (i.e. with legal status), even if they are not legally constituted as NPISHs. Legally constituted NPISHs are those that have met the legal requirements for operating as NPI according to the legislation outlined by the appropriate level of government, and identified as serving the households sector. However, when groups of households collaborate on communal construction projects (such as construction of buildings, roads, bridges, ditches, dikes, etc...), they should be treated as informal partnerships engaged in own-account construction rather than NPISHs. NPISHs should normally have a continuing role to play and not be deemed to be created for single projects of limited duration.
A second type of NPISH consists of charities, relief or aid agencies that are created for philanthropic purposes and not to serve the interests of the members of the association controlling the NPISHs. Such NPISHs provide goods or services on a non-market basis to households in need, including households affected by natural disasters or war. The resources of such NPISHs are provided mainly by donations in cash or in kind from the general public, corporations or governments. They may also be provided by transfers from non-residents, including similar kinds of NPISHs resident in other countries.
The third type of NPISHs consist of those that provide collective services, such as research institutions that make their results freely available, environmental groups, etc. These are less common than the first two types of NPISHs.