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

710 - Social protection

This division covers government expenditures relating to the administration, development, and management of social protection. Social protection includes expenditure on sickness and disability; old age; survivors; family and children; unemployment; housing; victim's services and social exclusion not elsewhere classified; R&D social protection; and social protection not elsewhere classified. Government expenditure on social protection includes expenditure on services and transfers provided to individual persons and households and expenditure on services provided on a collective basis. Expenditure on individual services and transfers are allocated to groups (7101) through (7107); and expenditure on collective services is assigned to groups (7108) and (7109). Collective social protection services are concerned with matters such as formulation and administration of government policy; formulation and enforcement of legislation and standards for providing social protection; and applied research and experimental development into social protection affairs and services. The social protection functions and their definitions are based on the 2008 European System of Integrated Social Protection Statistics (ESSPROS, https://ec.europa.eu/eurostat/web/products-manuals-and-guidelines/-/KS-GQ-16-010) of the Statistical Office of the European Communities (Eurostat). In ESSPROS, social protection includes health care, but this division does not include health care. Health care is covered by Division 707. Hence, medical goods and services provided to persons who receive the cash benefits and benefits in kind specified in groups (7101) through (7107) are classified under (7071), (7072), or (7073) as appropriate.

Examples of social protection programs in Canada include the Old Age Security program (https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview.html) and the Child Care Benefit (https://www.canada.ca/en/services/benefits/publicpensions/cpp/old-age-security.html)

7101 - Sickness and disability

This group covers the provision of social protection relating to sickness or disability. The sickness provision covers cash benefits or benefits in kind for loss of earnings due to temporary inability to work resulting from sickness or injury. The disability provision covers cash benefits or benefits in kind for persons who are fully or partially unable to engage in economic activity or lead a normal life due to a physical or mental impairment that is either permanent or likely to persist beyond a minimum prescribed period.

71011 - Sickness

This class covers provision of social protection in the form of cash benefits or benefits in kind that replace in whole or in part loss of earnings during a temporary inability to work due to sickness or injury; administration, operation, or support of such social protection schemes; cash benefits, such as flat-rate or earnings-related sick leave payments and miscellaneous payments provided to help persons temporarily unable to work due to sickness or injury; and benefits in kind, such as assistance with daily tasks provided to persons temporarily unable to work due to sickness or injury (home help, transport facilities, etc.).

71012 - Disability

This class covers provision of social protection in the form of cash benefits or benefits in kind to persons who are fully or partially unable to engage in economic activity or lead a normal life due to a physical or mental impairment that is either permanent or likely to persist beyond a minimum prescribed period; administration, operation, or support of such social protection schemes; cash benefits, such as disability pensions paid to persons below the standard retirement age who encounter a disability that impairs their ability to work, early retirement benefits paid to older workers who retire before reaching the standard retirement age due to reduced capacity to work, care allowances, allowances paid to disabled persons undertaking work adapted to their condition or undergoing vocational training, and other periodic or lump-sum payments paid to disabled persons for social protection reasons; and benefits in kind, such as lodging and possibly board provided to disabled persons in appropriate establishments, assistance provided to disabled persons to help them with daily tasks (home help, transport facilities, etc.), allowances paid to the person who looks after the disabled person, vocational and other training provided to further the occupational and social rehabilitation of disabled persons, and miscellaneous services and goods provided to disabled persons to enable them to participate in leisure and cultural activities or to travel or to participate in community life.

• Exclusion(s)

  • cash benefits and benefits in kind paid to disabled persons on reaching the standard retirement age (See 71029 Old age)