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)

7102 - Old age

This group covers provision of social protection in the form of cash benefits and benefits in kind against the risks linked to old age (loss of income, inadequate income, lack of independence in carrying out daily tasks, reduced participation in social and community life, etc.); administration, operation, or support of such social protection schemes; cash benefits, such as old-age pensions paid to persons on reaching the standard retirement age, anticipated old-age pensions paid to older workers who retire before the standard retirement age, partial retirement pensions paid either before or after the standard retirement age to older workers who continue working but reduce their working hours, care allowances, and other periodic or lump-sum payments paid upon retirement or on account of old age; and benefits in kind, such as lodging and sometimes board provided to elderly persons either in specialized institutions or staying with families in appropriate establishments, assistance provided to elderly persons to help them with daily tasks (home help, transport facilities etc.), allowances paid to the person who looks after an elderly person, and miscellaneous services and goods provided to elderly persons to enable them to participate in leisure and cultural activities or to travel or to participate in community life.

• Inclusion(s)

  • pension schemes for military personnel and for government employees

• Exclusion(s)

  • early retirement benefits paid to older workers who retire before reaching standard retirement age due to disability (See 71012 Disability)
  • early retirement benefits paid to older workers who retire before reaching standard retirement age due to unemployment (See 71059 Unemployment)

71029 - Old age

This class covers provision of social protection in the form of cash benefits and benefits in kind against the risks linked to old age (loss of income, inadequate income, lack of independence in carrying out daily tasks, reduced participation in social and community life, etc.); administration, operation, or support of such social protection schemes; cash benefits, such as old-age pensions paid to persons on reaching the standard retirement age, anticipated old-age pensions paid to older workers who retire before the standard retirement age, partial retirement pensions paid either before or after the standard retirement age to older workers who continue working but reduce their working hours, care allowances, and other periodic or lump-sum payments paid upon retirement or on account of old age; and benefits in kind, such as lodging and sometimes board provided to elderly persons either in specialized institutions or staying with families in appropriate establishments, assistance provided to elderly persons to help them with daily tasks (home help, transport facilities etc.), allowances paid to the person who looks after an elderly person, and miscellaneous services and goods provided to elderly persons to enable them to participate in leisure and cultural activities or to travel or to participate in community life.

• Inclusion(s)

  • pension schemes for military personnel and for government employees

• Exclusion(s)

  • early retirement benefits paid to older workers who retire before reaching standard retirement age due to disability (See 71012 Disability)
  • early retirement benefits paid to older workers who retire before reaching standard retirement age due to unemployment (See 71059 Unemployment)