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

703 - Public order and safety

This division covers government expenditure relating to the provision of services which promote safe communities and prevent any activities that may interfere with the operations of society. Public order and safety includes expenditure on police services; fire protection services; law courts; prisons; public order and safety R&D; and public order and safety not elsewhere classified.

7032 - Fire protection services

This group covers administration of fire prevention and firefighting affairs and services; operation of regular and auxiliary fire brigades and of other fire prevention and firefighting services maintained by public authorities; and operation or support of fire prevention and firefighting training programs.

• Inclusion(s)

  • civil protection services such as mountain rescue, beach surveillance, evacuation of flooded areas, etc.

• Exclusion(s)

  • civil defense (See 70229 Civil defense)
  • forces especially trained and equipped for fighting or preventing forest fires (See 70422 Forestry)

70329 - Fire protection services

This class covers administration of fire prevention and firefighting affairs and services; operation of regular and auxiliary fire brigades and of other fire prevention and firefighting services maintained by public authorities; and operation or support of fire prevention and firefighting training programs.

• Inclusion(s)

  • civil protection services such as mountain rescue, beach surveillance, evacuation of flooded areas, etc.

• Exclusion(s)

  • civil defense (See 70229 Civil defense)
  • forces especially trained and equipped for fighting or preventing forest fires (See 70422 Forestry)