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

710 - Social protection

This division covers government expenditures relating to the administration, development, and management of social protection. Social protection includes expenditure on sickness and disability; old age; survivors; family and children; unemployment; housing; victim's services and social exclusion not elsewhere classified; R&D social protection; and social protection not elsewhere classified. Government expenditure on social protection includes expenditure on services and transfers provided to individual persons and households and expenditure on services provided on a collective basis. Expenditure on individual services and transfers are allocated to groups (7101) through (7107); and expenditure on collective services is assigned to groups (7108) and (7109). Collective social protection services are concerned with matters such as formulation and administration of government policy; formulation and enforcement of legislation and standards for providing social protection; and applied research and experimental development into social protection affairs and services. The social protection functions and their definitions are based on the 2008 European System of Integrated Social Protection Statistics (ESSPROS, https://ec.europa.eu/eurostat/web/products-manuals-and-guidelines/-/KS-GQ-16-010) of the Statistical Office of the European Communities (Eurostat). In ESSPROS, social protection includes health care, but this division does not include health care. Health care is covered by Division 707. Hence, medical goods and services provided to persons who receive the cash benefits and benefits in kind specified in groups (7101) through (7107) are classified under (7071), (7072), or (7073) as appropriate.

Examples of social protection programs in Canada include the Old Age Security program (https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview.html) and the Child Care Benefit (https://www.canada.ca/en/services/benefits/publicpensions/cpp/old-age-security.html)

7105 - Unemployment

This group covers provision of social protection in the form of cash benefits and benefits in kind to persons who are capable of work and available for work but are unable to find suitable employment; administration, operation, or support of such social protection schemes; cash benefits, such as full and partial unemployment benefits, early retirement benefits paid to older workers who retire before reaching the standard retirement age due to unemployment or job reduction caused by economic measures, allowances to targeted groups in the labour force who take part in training schemes intended to develop their potential for employment, redundancy compensation, and other periodic or lump-sum payments to the unemployed, particularly the long-term unemployed; and benefits in kind, such as mobility and resettlement payments, vocational training provided to persons without a job or retraining provided to persons at risk of losing their job, and accommodation, food, or clothes provided to unemployed persons and their families.

• Exclusion(s)

  • cash benefits and benefits in kind paid to unemployed persons on reaching the standard retirement age (See 71029 Old age)
  • general programs or schemes directed toward increasing labour mobility, reducing the rate of unemployment or promoting the employment of disadvantaged or other groups characterized by high unemployment (See 70412 General labor affairs)

71059 - Unemployment

This class covers provision of social protection in the form of cash benefits and benefits in kind to persons who are capable of work and available for work but are unable to find suitable employment; administration, operation, or support of such social protection schemes; cash benefits, such as full and partial unemployment benefits, early retirement benefits paid to older workers who retire before reaching the standard retirement age due to unemployment or job reduction caused by economic measures, allowances to targeted groups in the labour force who take part in training schemes intended to develop their potential for employment, redundancy compensation, and other periodic or lump-sum payments to the unemployed, particularly the long-term unemployed; and benefits in kind, such as mobility and resettlement payments, vocational training provided to persons without a job or retraining provided to persons at risk of losing their job, and accommodation, food, or clothes provided to unemployed persons and their families.

• Exclusion(s)

  • cash benefits and benefits in kind paid to unemployed persons on reaching the standard retirement age (See 71029 Old age)
  • general programs or schemes directed toward increasing labour mobility, reducing the rate of unemployment or promoting the employment of disadvantaged or other groups characterized by high unemployment (See 70412 General labor affairs)