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)

7107 - Social exclusion n.e.c.

This group covers the provision of social protection relating to victim's services and social exclusion not elsewhere classified. Victim's services refers to the provision provided for persons who have suffered physical or emotional harm, property damage, or economic loss as a result of a crime or for their surviving dependents. Dependents can include the victim's surviving spouse, child or other relative who was, in whole or in part, dependent upon the victim for support at the time of their death. Social exclusion not elsewhere classified refers to provision of social protection to persons who are socially marginalized or at risk of social marginalization.

71071 - Victim's services

This class covers provision of social protection in the form of cash benefits and benefits in kind to victims of crime or their surviving dependants; administration, operation, or support of such social protection schemes; and cash benefits and benefits in kind, such as periodic or lump-sum payments to provide compensation for income replacement, funeral expenses, training and rehabilitation expenses, medical/dental costs and grief counselling for victims of criminal incidents.

71079 - Social exclusion n.e.c.

This class covers provision of social protection in the form of cash benefits and benefits in kind to persons who are socially excluded or at risk of social exclusion (such as persons who are destitute, low-income earners, immigrants, indigenous people, refugees, alcohol and substance abusers, etc.); administration and operation of such social protection schemes; cash benefits, such as income support and other cash payments to the destitute and vulnerable persons to help alleviate poverty or assist in difficult situations; and benefits in kind, such as short-term and long-term shelter and board provided to destitute and vulnerable persons, rehabilitation of alcohol and substance abusers, and services and goods to help vulnerable persons, such as counseling, day shelter, help with carrying out daily tasks, food, clothing, fuel, etc.