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.

7072 - Outpatient services

This group covers medical, dental, and paramedical services delivered to outpatients by medical, dental, and paramedical practitioners and auxiliaries. The services may be delivered at home, in individual or group consulting facilities, dispensaries, or the outpatient clinics of hospitals and the like. Outpatient services include the medicaments, prostheses, medical appliances and equipment, and other health-related products supplied directly to outpatients by medical, dental, and paramedical practitioners and auxiliaries. Medical, dental, and paramedical services provided to in-patients by hospitals and the like are included in hospital services (7073).

70721 - General medical services

This class covers the services provided by general medical clinics and general medical practitioners and administration, inspection, operation, or support of general medical services delivered by general medical clinics and general medical practitioners. General medical clinics are defined as institutions that chiefly provide outpatient services that are not limited to a particular medical specialty and that are chiefly delivered by qualified medical doctors. General medical practitioners do not specialize in a particular medical specialty; they provide general medical services

• Exclusion(s)

  • services of medical analysis laboratories and x-ray centers (See 70724 Paramedical services)

70722 - Specialized medical services

This class covers the services of specialized medical clinics and specialist medical practitioners. Specialized medical clinics and specialist medical practitioners differ from general medical clinics and general medical practitioners in that their services are limited to treatment of a particular condition, disease, medical procedure, or class of patient; provision of specialized medical services; and administration, inspection, operation, or support of specialized medical services delivered by specialized medical clinics and specialist medical practitioners.

• Inclusion(s)

  • services of orthodontic specialists

• Exclusion(s)

  • dental clinics and dentists (See 70723 Dental services)
  • services of medical analysis laboratories and x-ray centers (See 70724 Paramedical services)

70723 - Dental services

This class covers the services of general or specialist dental clinics and dentists, oral hygienists, or other dental operating auxiliaries. Dental clinics provide outpatient services. They are not necessarily supervised or staffed by dentists; they may be supervised or staffed by oral hygienists or by dental auxiliaries. They provide dental services to outpatients; administration, inspection, operation, and support of dental services delivered by general or specialist dental clinics and by dentists, oral hygienists, or other dental auxiliaries.

• Inclusion(s)

  • fitting costs of dentures

• Exclusion(s)

  • dentures (See 70713 Therapeutic appliances and equipment)
  • services of medical analysis laboratories and x-ray centers (See 70724 Paramedical services)
  • services of orthodontic specialists (See 70722 Specialized medical services)

70724 - Paramedical services

This class covers provision of paramedical health services to outpatients; and administration, inspection, operation, or support of health services delivered by clinics supervised by nurses, midwives, physiotherapists, occupational therapists, speech therapists or other paramedical personnel and of health services delivered by nurses, midwives, and paramedical personnel in non-consulting rooms, patients' homes, or other non-medical institutions.

• Inclusion(s)

  • acupuncturists, chiropodists, chiropractors, optometrists, practitioners of traditional medicine, etc.
  • ambulance services other than ambulance services operated by hospitals
  • hire of therapeutic equipment
  • medical analysis laboratories and x-ray centers
  • medically prescribed corrective gymnastic therapy
  • outpatient thermal bath or sea-water treatments

• Exclusion(s)

  • laboratories engaged in determining the causes of disease (See 70759 R&D Health)
  • public health service laboratories (See 70749 Public health services)

70729 - Outpatient services n.e.c.

This class covers outpatient affairs and services that cannot be assigned to (70721), (70722), (70723), or (70724).