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
701 - General public services
This division covers government expenditure relating to the administration, development, and management of general public services. General public services includes expenditure on executive and legislative organs, financial and fiscal affairs, external affairs; foreign economic aid; general services; basic research; R&D general public services; general public services not elsewhere classified; public debt transactions; and transfers of a general character between different levels of government.
7018 - Transfers of a general character between different levels of government
This group covers transfers between different levels of government that are of a general character and not allocated to a particular function. Examples of transfers include the following:
- Equalization payments
- Canada Health Transfer
- Canada Social Transfer
Equalization is the Government of Canada's transfer program for addressing fiscal disparities among provinces. The purpose of the program was incorporated in the Canadian Constitution in 1982 enabling less prosperous provincial governments to provide their residents with public services that are reasonably comparable to those in other provinces, at reasonable comparable levels of taxation.
The Canada Health Transfer provides long-term predictable funding for health care, and supports the principles of the Canada Health Act which are: universality; comprehensiveness; portability; accessibility; and public administration. The Canada Health Transfer payments are made on an equal per capita cash basis.
The Canada Social Transfer is a federal block transfer to provinces and territories in support of post-secondary education, social assistance and social services, and early childhood development and early learning and childcare. The Canada Social transfer is calculated on an equal per capita cash basis to reflect the Government's commitment to ensure that conditional transfers provide equal support for all Canadians.
70181 - General purpose transfers to the Federal government
This class covers transfers received by the Canadian federal government from different levels of government that are of a general character and not allocated to a particular function.
70182 - General purpose transfers to Provincial and Territorial governments
This class covers transfers received by the Canadian provincial and territorial governments from different levels of government that are of a general character and not allocated to a particular function.
70183 - General purpose transfers to Local governments
This class covers transfers received by the Canadian local governments from different levels of government that are of a general character and not allocated to a particular function.
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