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)

70819 - Recreational and sporting services

This class 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)