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

707 - Health

This division covers government expenditures relating to the administration, development, and management of health. Health includes expenditure on medical products, appliances, and equipment; outpatient services; hospital services; public health services; R&D health; and health prevention (collective) and health not elsewhere classified.

Government expenditure on health includes expenditure on services provided to individual persons and services provided on a collective basis. Expenditure on individual services is allocated to groups (7071) through (7074); expenditure on collective services is assigned to groups (7075) and (7076). Collective health services are concerned with matters such as formulation and administration of government policy; setting and enforcement of standards for medical and paramedical personnel and for hospitals, clinics, surgeries, etc.; regulation and licensing of providers of health services; and applied research and experimental development into medical and health-related matters. However, overhead expenditure connected with administration or functioning of a group of hospitals, clinics, surgeries, etc. is considered to be individual expenditure and is classified to groups (7071) through (7074) as appropriate.

7071 - Medical products, appliances, and equipment

This group covers medicaments, prostheses, medical appliances and equipment, and other health-related products obtained by individuals or households, either with or without a prescription, usually from dispensing chemists, pharmacists, or medical equipment suppliers. They are intended for consumption or use outside a health facility or institution. Such products supplied directly to outpatients by medical, dental, and paramedical practitioners or to in-patients by hospitals and the like are included in outpatient services (7072) or hospital services (7073).

70711 - Pharmaceutical products

This class covers provision of pharmaceutical products such as medicinal preparations, medicinal drugs, patent medicines, serums and vaccines, vitamins and minerals, cod liver oil and halibut liver oil, oral contraceptives; and administration, operation, or support of the provision of pharmaceutical products.

70712 - Other medical products

This class covers provision of medical products such as clinical thermometers, adhesive and non-adhesive bandages, hypodermic syringes, first-aid kits, hot water bottles and ice bags, medical hosiery items such as elasticized stockings and knee-pads, pregnancy tests, condoms, and other mechanical contraceptive devices; and administration, operation, or support of the provision of prescribed other medical products.

70713 - Therapeutic appliances and equipment

This class covers provision of therapeutic appliances and equipment, such as corrective eyeglasses and contact lenses, hearing aids, glass eyes, artificial limbs and other prosthetic devices, orthopedic braces and supports, orthopedic footwear, surgical belts, trusses and supports, neck braces, medical massage equipment and health lamps, powered and unpowered wheelchairs and invalid carriages, "special" beds, crutches, electronic and other devices for monitoring blood pressure, etc.; and administration, operation, or support of the provision of prescribed therapeutic appliances and equipment.

• Inclusion(s)

  • dentures but not fitting costs
  • repair of therapeutic appliances and equipment

• Exclusion(s)

  • hire of therapeutic equipment (See 70724 Paramedical services)

70719 - Medical products, appliances, and equipment n.e.c

This class covers medical products, appliances, and equipment that cannot be assigned to (70711), (70712), or (70713).