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

702 - Defense

This division covers government expenditure relating to the administration, development, and management of defense. Defense includes expenditure on military defense; civil defense; foreign military aid; defense R&D; and defense not elsewhere classified.

7021 - Military defense

This group covers administration of military defense affairs and services; operation of land, sea, air, and space defense forces; operation of engineering, transport, communication, intelligence, personnel, and other noncombat defense forces; operation or support of reserve and auxiliary forces of the defense establishment.

• Inclusion(s)

  • field hospitals
  • offices of military attachés stationed abroad

• Exclusion(s)

  • base hospitals (See 7073 Hospital services)
  • military aid missions (See 70239 Foreign military aid)
  • military schools which provide education for providing education for ISCED-97 level 4 where curricula resemble those of civilian institutions even though attendance may be limited to military personnel and their families (See 70939 College education)
  • military schools which provide education for providing education for ISCED-97 level 5 up to and including ISCED-97 level 6 where curricula resemble those of civilian institutions even though attendance may be limited to military personnel and their families (See 70949 University education)
  • military schools which provide education for providing education for The International Standard Classification of Education (ISCED, https://www150.statcan.gc.ca/n1/pub/81-604-x/2012001/notes-eng.htm#archived)-97 level 0 up to and including ISCED-97 level 3 where curricula resemble those of civilian institutions even though attendance may be limited to military personnel and their families (See 70929 Primary and Secondary education)
  • pension schemes for military personnel (See 7102 Old age)

70219 - Military defense

This class covers administration of military defense affairs and services; operation of land, sea, air, and space defense forces; operation of engineering, transport, communication, intelligence, personnel, and other noncombat defense forces; operation or support of reserve and auxiliary forces of the defense establishment.

• Inclusion(s)

  • field hospitals
  • offices of military attachés stationed abroad

• Exclusion(s)

  • base hospitals (See 7073 Hospital services)
  • military aid missions (See 70239 Foreign military aid)
  • military schools which provide education for providing education for ISCED-97 level 4 where curricula resemble those of civilian institutions even though attendance may be limited to military personnel and their families (See 70939 College education)
  • military schools which provide education for providing education for ISCED-97 level 5 up to and including ISCED-97 level 6 where curricula resemble those of civilian institutions even though attendance may be limited to military personnel and their families (See 70949 University education)
  • military schools which provide education for providing education for The International Standard Classification of Education (ISCED, https://www150.statcan.gc.ca/n1/pub/81-604-x/2012001/notes-eng.htm#archived)-97 level 0 up to and including ISCED-97 level 3 where curricula resemble those of civilian institutions even though attendance may be limited to military personnel and their families (See 70929 Primary and Secondary education)
  • pension schemes for military personnel (See 7102 Old age)