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.

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)

70839 - Broadcasting and publishing services

This class 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)