Canadian Classification of Functions of Government (CCOFOG) 2014

7 - Total outlays

This classification covers total expenditure by the Canadian general government consisting of all federal, provincial-territorial and local government units and all resident non-market NPIs that are controlled by government units. An expense is a decrease in net worth resulting from a transaction. Expenses are those short-term costs which are incurred to earn revenues, e.g., salary paid, rent etc. An expenditure is the sum of expense and the net investment in nonfinancial assets. Expenditure is the long-term cost which is spent on purchase or growth of fixed assets, e.g., payments made to purchase new land or building for business, equipment, etc.

• Exclusion(s)

  • currently, net investment in non-financial assets; and transactions in financial assets and liabilities which would be needed for expenditures

708 - Recreation, culture, and religion

This division covers government expenditures relating to the administration, development, and management of recreation, culture, and religion. Recreation, culture, and religion includes expenditure on recreational and sporting services; cultural services; broadcasting and publishing services; religious and other community services; R&D recreation, culture, and religion; and recreation, culture, and religion not elsewhere classified. Government expenditure on recreation, culture, and religion includes expenditure on services provided to individual persons and households and expenditure on services provided on a collective basis. Individual expenditure is allocated to groups (7081) and (7082); expenditure on collective services is assigned to groups (7083) to (7086). Collective services are provided to the community as a whole. They include activities such as formulation and administration of government policy; formulation and enforcement of legislation and standards for providing recreational and cultural services; and applied research and experimental development into recreational, cultural, and religious affairs and services.

7081 - Recreational and sporting services

This group covers provision of sporting and recreational services; administration of sporting and recreational affairs; supervision and regulation of sporting facilities; operation or support of facilities for active sporting pursuits or events (playing fields, tennis courts, squash courts, running tracks, golf courses, boxing rings, skating rinks, gymnasia, etc.); operation or support of facilities for passive sporting pursuits or events (chiefly specially equipped venues for playing cards, board games, etc.); operation or support of facilities for recreational pursuits (parks, beaches, camping grounds and associated lodging places furnished on a non-commercial basis, swimming pools, public baths for washing, etc.); and grants, loans, or subsidies to support teams or individual competitors or players.

• Inclusion(s)

  • facilities for spectator accommodation
  • national, regional, or local team representation in sporting events

• Exclusion(s)

  • sporting and recreational facilities associated with educational institutions (classified to the appropriate class of Division 709)
  • zoological or botanical gardens, aquaria, arboreta, and similar institutions (See 70829 Cultural services)

7082 - Cultural services

This group covers provision of cultural services; administration of cultural affairs; supervision and regulation of cultural facilities; operation or support of facilities for cultural pursuits (libraries, museums, art galleries, theatres, exhibition halls, monuments, historic houses and sites, zoological and botanical gardens, aquaria, arboreta, etc.); production, operation, or support of cultural events (concerts, stage and film productions, art shows, etc.); and grants, loans, or subsidies to support individual artists, writers, designers, composers, and others working in the arts or to organizations engaged in promoting cultural activities.

• Inclusion(s)

  • national, regional, or local celebrations provided they are not intended chiefly to attract tourists

• Exclusion(s)

  • cultural events intended for presentation beyond national boundaries (See 70113 External affairs)
  • national, regional, or local celebrations intended chiefly to attract tourists (See 70473 Tourism)
  • production of cultural material intended for distribution by broadcasting (See 70839 Broadcasting and publishing services)

7083 - Broadcasting and publishing services

This group covers administration of broadcasting and publishing affairs; supervision and regulation of broadcasting and publishing services; operation or support of broadcasting and publishing services; grants, loans, or subsidies to support the construction or acquisition of facilities for television or radio broadcasting; the construction or acquisition of plant, equipment, or materials for newspaper, magazine, or book publishing; the production of material for, and its presentation by, broadcasting; the gathering of news or other information; and the distribution of published works.

• Exclusion(s)

  • government printing offices and plants (See 70133 Other general services)
  • provision of education by radio or television broadcasting (See 709 Education)

7084 - Religious and other community services

This group covers administration of religious and other community affairs; provision of facilities for religious and other community services, including support for their operation, maintenance, and repair; payment of clergy or other officers of religious institutions; support for the holding of religious services; and grants, loans, or subsidies to support fraternal, civic, youth, and social organizations or labour unions, and political parties.

7085 - R&D Recreation, culture, and religion

This group covers administration and operation of government agencies engaged in applied research and experimental development related to recreation, culture, and religion; and grants, loans, and subsidies to support applied research and experimental development related to recreation, culture, and religion undertaken by non-government bodies, such as research institutes and universities.

• Exclusion(s)

  • applied research, and experimental development (See 7015 R&D General public services)
  • basic research (See 7014 Basic research)

7086 - Recreation, culture, and religion n.e.c.

This group covers administration, operation, or support of activities such as formulation, administration, coordination, and monitoring of overall policies, plans, programs, and budgets for the promotion of sport, recreation, culture, and religion; preparation and enforcement of legislation and standards for the provision of recreational and cultural services; and production and dissemination of general information, technical documentation, and statistics on recreation, culture, and religion.

• Inclusion(s)

  • affairs and services relating to recreation, culture, and religion that cannot be assigned to (7081), (7082), (7083), (7084), or (7085)