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.

7075 - R&D Health

This group covers administration and operation of government agencies engaged in applied research and experimental development related to health; and grants, loans, and subsidies to support applied research and experimental development related to health undertaken by non-government bodies, such as research institutes and universities.

• Exclusion(s)

  • applied research, and experimental development (See 7015 R&D General public services)
  • basic research (See 7014 Basic research)

70759 - R&D Health

This class covers administration and operation of government agencies engaged in applied research and experimental development related to health; and grants, loans, and subsidies to support applied research and experimental development related to health undertaken by non-government bodies, such as research institutes and universities.

• Inclusion(s)

  • laboratories engaged in determining the causes of disease

• Exclusion(s)

  • basic research (See 70149 Basic research)