Canadian Government Finance Statistics (CGFS) 2014 Version 1.0
- 2 - Expense
- 21 - Compensation of employees
- 211 - Wages and salaries
- 2111 - Wages and salaries in cash
- 2112 - Wages and salaries in kind
- 212 - Social contributions
- 2121 - Actual social contributions
- 2121.1 - Employers' actual pension contributions
- 2121.1.1 - Employers' actual contributions to non-autonomous pension plans
- 2121.1.2 - Employers' actual contributions to autonomous pension plans
- 2121.2 - Employers' actual non-pension contributions
- 2121.3 - Employers' actual contributions to CPP/QPP
- 2122 - Imputed social contributions
- 2122.1 - Employers' imputed pension contributions
- 2122.1.1 - Employers' imputed contributions to non-autonomous pension plans
- 2122.2 - Employers' imputed non-pension contributions
- 2129 - Social contributions n.e.c.
- 219 - Compensation of employees n.e.c.
- 22 - Use of goods and services
- 22.1 - Purchase of goods and services from the public sector
- 22.1.1 - Debt guarantee fees
- 22.1.2 - Property taxes paid
- 22.1.3 - Purchase of police services
- 22.1.4 - Purchase of goods and services from the public sector
- 22.2 - Medicare
- 22.3 - Exploration and development expense
- 22.4 - Other operating expenses
- 22.5 - Rentals
- 22.6 - Use of goods and services by Quasi-corporations
- 22.9 - Use of goods and services n.e.c.
- 23 - Consumption of fixed capital
- 23.1 - Tangible assets amortization expense
- 23.2 - Intangible fixed assets amortization expense
- 24 - Interest
- 241 - Interest to nonresidents
- 242 - Interest to residents other than general government
- 242.1 - Interest on bonds and debentures to residents other than general government
- 242.2 - Interest on long-term debt to residents other than general government
- 242.3 - Interest on short-term debt to residents other than general government
- 242.4 - Interest on subordinated debt to residents other than general government
- 242.5 - Interest on mortgage loans to residents other than general government
- 242.9 - Interest to residents other than general government n.e.c.
- 243 - Interest to general government units
- 243.1 - Interest to general government on bonds and debentures
- 243.2 - Interest to general government on long-term debt
- 243.3 - Interest to general government on short-term debt
- 243.4 - Interest to general government on subordinated debt
- 243.9 - Interest to general government units n.e.c.
- 25 - Subsidies
- 251 - Subsidies to government business enterprises
- 2511 - Subsidies to nonfinancial government business enterprises
- 2511.1 - Agricultural subsidies to nonfinancial government business enterprises on products
- 2511.2 - Agricultural subsidies to nonfinancial government business enterprises on production
- 2511.5 - Subsidies to nonfinancial government business enterprises on products n.e.c.
- 2511.6 - Subsidies to nonfinancial government business enterprises on production n.e.c.
- 2512 - Subsidies to financial government business enterprises
- 2512.5 - Subsidies to financial government business enterprises on products
- 2512.6 - Subsidies to financial government business enterprises on production
- 252 - Subsidies to private enterprises
- 2521 - Subsidies to nonfinancial private enterprises
- 2521.1 - Agricultural subsidies to nonfinancial private enterprises on products
- 2521.2 - Agricultural subsidies to nonfinancial private enterprises on production
- 2521.3 - Day care subsidies to nonfinancial private enterprises on products
- 2521.4 - Day care subsidies to nonfinancial private enterprises on production
- 2521.5 - Subsidies to nonfinancial private enterprises on products n.e.c.
- 2521.6 - Subsidies to nonfinancial private enterprises on production n.e.c.
- 2521.7 - Agricultural insurance claims to nonfinancial private enterprises
- 2522 - Subsidies to financial private enterprises
- 2522.5 - Subsidies to financial private enterprises on products
- 2522.6 - Subsidies to financial private enterprises on production
- 253 - Subsidies n.e.c.
- 26 - Grants
- 261 - Grants to foreign governments
- 2611 - Current grants to foreign governments
- 2612 - Capital grants to foreign governments
- 262 - Grants to international organizations
- 2621 - Current grants to international organizations
- 2622 - Capital grants to international organizations
- 263 - Grants to general government units
- 2631 - Current grants to general government units
- 2631.1 - Statutory subsidies
- 2631.2 - Shares of Federal taxes
- 2631.3 - Equalization and territorial financing agreements transfers
- 2631.4 - Canada social transfer
- 2631.5 - Canada health transfer
- 2631.9 - Other current grants to general government units
- 2631.9.1 - Transfers of supplementary labour income to other general government units
- 2631.9.2 - Other current transfers to general government units n.e.c.
- 2632 - Capital grants to general government units
- 264 - Grants to First Nations and Inuit Government
- 2641 - Current grants to First Nations and Inuit Government
- 2642 - Capital grants to First Nations and Inuit Government
- 27 - Social benefits
- 271 - Social security benefits
- 2711 - Social security benefits in cash
- 2711.1 - CPP/QPP benefits
- 2711.2 - Employment insurance benefits and Régime Québecois d'assurance parental benefits
- 2711.3 - Workers' compensation benefits
- 2711.9 - Social security benefits in cash n.e.c.
- 2712 - Social security benefits in kind
- 272 - Social assistance benefits
- 2721 - Social assistance benefits in cash
- 2721.1 - Benefits under the old age secutity act
- 2721.2 - Family allowance and child care benefits
- 2721.3 - Veterans benefits
- 2721.4 - Social aide / Financial assistance
- 2721.9 - Social assistance benefits in cash n.e.c.
- 2722 - Social assistance benefits in kind
- 2722.1 - Drug plans
- 2722.2 - Rental payments on behalf of househoulds
- 2722.9 - Social assistance benefits in kind n.e.c
- 273 - Employer social benefits
- 2731 - Employer social benefits in cash
- 2732 - Employer social benefits in kind
- 28 - Other expense
- 281 - Property expense other than interest
- 2811 - Dividends
- 2811.1 - Dividends and experience rating refunds to policyholders
- 2811.2 - Dividends n.e.c.
- 2812 - Withdrawals from income of quasi-corporations (public corporations only)
- 2813 - Property expense attributed to insurance policyholders
- 2814 - Rent (natural resource royalties paid)
- 282 - Miscellaneous other expense
- 2821 - Miscellaneous other expense - Current
- 2821.1 - Other taxes expenses
- 2821.1.1 - Provincial capital taxes expenses
- 2821.1.2 - Business taxes
- 2821.1.3 - Federal lottery tax
- 2821.1.4 - Corporate income tax
- 2821.1.5 - Remitted profits of fiscal monopolies
- 2821.1.5.1 - Remitted liquor profits
- 2821.1.5.2 - Profits remitted on lottery tickets sale
- 2821.1.5.3 - Profits remitted on other games of chance
- 2821.1.5.4 - Profits remitted of fiscal monopolies n.e.c.
- 2821.1.6 - Payments in lieu of income tax
- 2821.1.7 - Taxes on payroll and workforce
- 2821.2 - Miscellaneous other current expense - Transfers to persons
- 2821.2.1 - Transfers to students
- 2821.2.2 - Motor vehicle accident compensation
- 2821.2.3 - Drug plan insurance claims
- 2821.2.9 - Miscellaneous other current expense - Transfers to persons n.e.c.
- 2821.3 - Miscellaneous other current expense - Transfers to non-profit institutions
- 2821.3.1 - Donations
- 2821.3.9 - Current transfers to non-profit institutions n.e.c.
- 2821.4 - Expense of insurers
- 2821.4.1 - Insurance claims incurred (including payments made from staff insurance funds)
- 2821.4.2 - Annuity claims incurred ( including payments made under settlement annuities and staff pension funds)
- 2821.4.5 - Amounts paid during the period
- 2821.4.7 - Expenses applicable to real estate - Property insurers
- 2821.4.8 - Other investment expenses of property insurers
- 2821.5 - Other non-operating expenses
- 2821.9 - Miscellaneous other current expense n.e.c.
- 2822 - Miscellaneous other expense - Capital
- 2822.1 - Transfers for capital acquisition
- 2822.1.1 - Transfers for capital acquisition to government business enterprises
- 2822.1.2 - Transfers for capital acquisition to other incorporated business
- 2822.1.3 - Transfers for capital acquisition to unincorporated business
- 2822.2 - Other capital transfers
- 2822.2.1 - Capital transfers to persons
- 2822.2.2 - Capital transfers to government business enterprises
- 2822.2.3 - Capital transfers to other business
- 2822.2.4 - Capital transfers to non-profit institutions
- 2822.2.9 - Capital transfers n.e.c.
- 29 - Non expense items
- 291 - Cost of non-produced assets sold
- 292 - Revenue netted against expenditures
- 292.1 - Sales of goods and services revenue netted against expenditures
- 292.2 - Transfers from government unit netted against expenditures
- 292.3 - Other revenue netted against expenditures
- 293 - Revenue refunds presented as expenditures
- 294 - Other economic flows
- 294.1 - Bad debt expense
- 294.2 - Depletion charges
- 294.3 - Holding losses
- 294.4 - Write-down/Impairment
- 295 - Purchase of capital assets
- 296 - Provisions
- 296.1 - Amounts provided during the current quarter for future losses on investments, loans and other assets
- 296.2 - Loan loss provision (Lending and leasing institutions only)
- 296.3 - Provisions for estimated liabilities
- 296.4 - Provisions for fixed asset removal costs and site restoration
- 297 - Deferred charges
- 297.1 - Deferred charges amortization expense
- 297.2 - Amortization of regulatory assets/liabilities
- 297.3 - Amortization of deferred exploration and development charges expense
- 297.4 - Deferred income taxes
- 298 - Non relevant expense of insurers
- 298.1 - Normal increase (decrease) in actuarial liabilities before deductions of deferred policy acquisition expenses
- 298.2 - Estimated increase (decrease) in provision
- 299 - Internal or non expenses
- 299.1 - Internal expenses
- 299.2 - Non expenses items n.e.c.
- 299.3 - School Generated Funds expenses
- Date modified: