7.2 Object codes—Expenditure—Detailed for 2014–2015

The Object codes in the government–wide Chart of Accounts are included in this section. This object classification identifies the types of resources acquired or disbursed through transactions with a third party or other government departments.

7.2 Object codes—Expenditure— Summary for 2014–2015

A
Objects of expenditure
  0
Services
    01
Personnel

Description:

Compensation, to or on behalf of employees (e.g., public servants, members of the Canadian Forces, members of the Royal Canadian Mounted Police (RCMP), judges, Members of Parliament and Senators, and the Governor General and Lieutenant Governors) for salaries and wages, overtime, severance pay, as well as allowances and other benefits under various collective agreements and other regulations. Also included are the government's contributions, as the employer, to various employee benefit plans, and supplementary personnel costs which relate to the cost of employee exchange agreements with other employers, or to various supplementary benefits. Note: A list of pay entitlement codes related to each object in standard object 01 is included as Appendix C of Chapter 7. The list is issued to ensure that the pay entitlement codes used for pay transactions are aligned to the appropriate object codes used for the expenditures and thus facilitate government-wide coding consistency.
      010
Salaries and wages
        0101
Civilian regular time—Continuing employment

Description:

Basic salaries and wages for indeterminate civilian personnel who are employed full-time and includes the salaries of ministers, the Prime Minister, the President of the Privy Council, the President of the Treasury Board, the various secretaries of state and ministers without portfolio. This object does not include any remuneration for working non-standard hours, extra duty or holiday pay, retroactive salaries, or severance pay, bilingual bonus or allowances.

Note(s):

        0102
Civilian regular time—Part—time, seasonal, casual and student

Description:

Basic salaries and wages for civilian personnel employed part-time and those employed on a full-time seasonal, term, casual or student basis. This object does not include any remuneration for working non-standard hours, extra duty or holiday pay, retroactive salaries, or severance pay, bilingual bonus or allowances.

Note(s):

        0103
Civilian premium pay for work during non—standard hours or other reasons

Description:

Remuneration to civilian personnel that are entitled to a premium for working evening or night shifts, or on weekends, or designated holidays.

Note(s):

        0104
Civilian holiday pay in lieu of leave

Description:

Remuneration to civilian personnel as compensation for annual vacation leave credits or statutory holidays (in lieu of time off).

Note(s):

        0105
Civilian overtime (for additional hours)

Description:

Remuneration to civilian personnel for time worked that is in addition to the standard hours of work.

Note(s):

        0106
Civilian bilingual bonus

Description:

Remuneration to eligible civilian personnel in the form of a bonus for using both official languages as a requirement of their employment.

Note(s):

        0107
Civilian severance pay and termination benefits

Description:

Remuneration to civilian personnel for severance pay for termination of employment (retirement/resignation) OR termination benefits due to a special program encouraging departure before age of retirement (e.g., termination benefits provided for by an Early Retirement Incentive (ERI) program or Early Departure Incentive (EDI) program).

Note(s):

        0108
Civilian severance pay and termination benefits—Immediate Settlement

Description:

Remuneration to civilian personnel for the immediate cash-out of all or portion of severance pay benefits earned prior to termination of employment as permitted by collective agreements or under terms and conditions of employment.

Note(s):

        0109
Military and Royal Canadian Mounted Police (RCMP) members retroactive—Current fiscal year

Description:

Retroactive pay increase for salaries and wages including overtime paid to military and Royal Canadian Mounted Police (RCMP) members when the pay increase is related to the current fiscal year.

Department(s) specific:

  • 018—National Defence (Department of)
  • 030—Royal Canadian Mounted Police
  • 163—Shared Services Canada

        0110
Civilian retroactive—Previous fiscal year(s)

Description:

Retroactive pay increase to civilian personnel for salaries and wages, including overtime, when the pay increase is related to the previous fiscal year(s).

Note(s):

        0111
Civilian retroactive—Current fiscal year

Description:

Retroactive pay increase to civilian personnel for salaries and wages, including overtime, when the pay increase is related to the current fiscal year.

Note(s):

        0112
Civilian pay equity

Description:

Civilian pay equity complaint settlement relating to salaries, wages and overtime.

Note(s):

        0113
Other Salaries and wages

Description:

Salaries and wages not included in objects 0101 to 0111, and 0114 to 0119.
        0114
Royal Canadian Mounted Police (RCMP) members overtime

Description:

Remuneration to RCMP members for time worked that is in addition to the standard hours of work.

Department(s) specific:

  • 030—Royal Canadian Mounted Police
  • 163—Shared Services Canada

        0115
Military and Royal Canadian Mounted Police (RCMP) members regular time

Description:

Basic salaries and wages for regular time worked by military and Royal Canadian Mounted Police (RCMP) members. This object does not include any remuneration for working non-standard hours, extra duty or holiday pay, retroactive salaries, severance pay or allowances.

Department(s) specific:

  • 005—Foreign Affairs, Trade and Development (Department of)
  • 018—National Defence (Department of)
  • 030—Royal Canadian Mounted Police
  • 163—Shared Services Canada

        0116
Military and Royal Canadian Mounted Police (RCMP) members severance pay and termination benefits—Immediate settlement

Description:

Remuneration to military and Royal Canadian Mounted Police (RCMP) members for the immediate cash-out of all or portion of severance pay benefits earned prior to termination of employment as permitted by collective agreements or under terms and conditions of employment.

Department(s) specific:

  • 018—National Defence (Department of)
  • 030—Royal Canadian Mounted Police
  • 163—Shared Services Canada

        0117
Military and Royal Canadian Mounted Police (RCMP) members retroactive—Previous fiscal year(s)

Description:

Retroactive pay increase for salaries and wages including overtime paid to military and Royal Canadian Mounted Police (RCMP) members when the pay increase is related to the previous fiscal year(s).

Department(s) specific:

  • 018—National Defence (Department of)
  • 030—Royal Canadian Mounted Police
  • 163—Shared Services Canada

        0118
Military and Royal Canadian Mounted Police (RCMP) members—Holiday pay in lieu of leave

Description:

Remuneration to military and Royal Canadian Mounted Police (RCMP) members for annual vacation leave or statutory holidays (in lieu of time).

Department(s) specific:

  • 018—National Defence (Department of)
  • 030—Royal Canadian Mounted Police
  • 163—Shared Services Canada

        0119
Military and Royal Canadian Mounted Police (RCMP) members—Severance pay and termination benefits

Description:

Remuneration to military and Royal Canadian Mounted Police (RCMP) members at the time of the termination of their employment or due to a special program encouraging departure before age of retirement (e.g., termination benefits provided for by an Early Retirement Incentive (ERI) program or Early Departure Incentive (EDI) program).

Department(s) specific:

  • 018—National Defence (Department of)
  • 030—Royal Canadian Mounted Police
  • 163—Shared Services Canada

        0128
Royal Canadian Mounted Police (RCMP) bilingual bonus

Description:

Remuneration to RCMP members in the form of a bonus for using both official languages as a requirement of their employment.

Department(s) specific:

  • 030—Royal Canadian Mounted Police
  • 163—Shared Services Canada

      012
Allowances and other benefits
        0120
Civilian allowances to compensate employees for certain expenses

Description:

Remuneration to civilian personnel of an allowanace to compensate for certain types of expenses that are incurred as part of their employment in accordance with a collective bargaining agreement or with the Terms and Conditions of Employment. It also includes the statutory motor car allowances of all ministers, including that of the Prime Minister, the President of the Privy Council, the President of the Treasury Board, the various secretaries of state and ministers without portfolio.

Note(s):

        0121
Civilian compensation for additional or specific duties performed

Description:

Remuneration to civilian personnel of an allowance in accordance with a collective bargaining agreement or with the Terms and Conditions of Employment to compensate civilian personnel for a specific duty that is being performed, or for performing a duty which is additional to their regular employment.

Note(s):

        0122
Civilian pay equity allowances

Description:

Civilian pay equity complaint settlement relating to allowances.

Note(s):

        0123
Civilian pay equity interest

Description:

Civilian pay equity complaint settlement relating to interest on settlement.

Note(s):

        0124
Civilian foreign service allowance

Description:

Remuneration to civilian personnel of an allowance for foreign service in accordance with a collective agreement or with the Terms and Conditions of Employment.
        0125
Civilian isolated post allowance

Description:

Remuneration to civilian personnel of an allowance for being employed in an isolated location in accordance with the Isolated Posts and Government Housing Directive, a collective bargaining agreement, or the Terms and Conditions of Employment.

Note(s):

        0126
Other civilian allowances and benefits

Description:

Remuneration to civilian personnel of other allowances or benefits which do not pertain to allowances specified in objects 0120 to 0125) in accordance with a collective bargaining agreement or the Terms and Conditions of Employment.

Note(s):

        0127
Military and Royal Canadian Mounted Police (RCMP) members allowances and benefits

Description:

Remuneration to military and Royal Canadian Mounted Police (RCMP) members for all allowances and benefits in accordance with the relevant terms and conditions of employment.

Department(s) specific:

  • 005—Foreign Affairs, Trade and Development (Department of)
  • 018—National Defence (Department of)
  • 030—Royal Canadian Mounted Police
  • 163—Shared Services Canada

      016
Employer contributions
        0160
Employer contribution to Public Service Superannuation Account (PSSA)—Current
        0161
Employer contribution to Public Service Superannuation Account(PSSA), actuarial deficiency

Department(s) specific:

  • 056—Treasury Board Secretariat

        0162
Employer contribution to Public Service Death Benefit Account
        0164
Employer contribution to the Canadian Forces Superannuation Account—Current

Department(s) specific:

  • 005—Foreign Affairs, Trade and Development (Department of)
  • 018—National Defence (Department of)

        0165
Employer contribution to the Canadian Forces Superannuation Account—Actuarial deficiency

Department(s) specific:

  • 018—National Defence (Department of)

        0166
Employer contribution to Canadian Forces Supplementary Death Benefit under Part II

Department(s) specific:

  • 018—National Defence (Department of)

        0167
Employer contribution to Retirement Compensation Arrangements Account
        0168
Employer contribution to the Royal Canadian Mounted Police (RCMP) Superannuation Account—Actuarial deficiency

Department(s) specific:

  • 030—Royal Canadian Mounted Police

        0169
Employer contribution to Employment Insurance
        0170
Employer contribution to Royal Canadian Mounted Police (RCMP) Superannuation Account

Department(s) specific:

  • 030—Royal Canadian Mounted Police
  • 163—Shared Services Canada

        0171
Employer contribution to Members of Parliament Retirement Allowance Account

Department(s) specific:

  • 009—Senate
  • 067—House of Commons

        0172
Employer contribution to Canada and Quebec pension plans
        0173
Employer contribution to other pension programs including Judges Act
        0174
Employer contribution to hospital and medical plans
        0176
Employer contribution for disability insurance
        0177
Employer contributions—Other
      018
Supplementary personnel costs
        0181
Executive interchange and other exchange programs
        0182
Supplementary employee benefits

Note(s):

        0184
Provincial workers' compensation boards payments and recoveries
        0185
Other pension payments charged to expenses
        0186
Other Supplementary personnel costs

Description:

Other supplementary personnel costs including ex gratia payments for employees, parking, housing expenses, awards, etc.

Note(s):

        0187
Accrual of salaries and benefits

Department(s) specific:

  • 097—Receiver General

        0188
Return of pension contributions charged to expenses
    02
Transportation and communications

Description:

All travelling and transportation expenses of government employees and non-government employees, the postage, transportation of goods, and relocation expenses as well as the cost of telecommunications services and courier services. Notes: The initial delivery cost on a purchase is included in the Standard Object covering the cost of the purchase itself.
      020
Relocation
        0207
Employee relocation in Canada

Description:

Expenditures for employee relocation in Canada, such as those for transportation of persons, or personal goods, and for accommodation, meals, etc.
        0208
Employee relocation outside Canada and/or return

Description:

Expenditures for the relocation of employees to or from outside Canada. It includes the transportation of persons or their personal goods, accommodation, meals, etc.
      021
Postage, freight, express, and cartage
        0210
Transportation of things not elsewhere specified

Description:

Freight and cargo services such as trucking, and forwarding services, air, bus transport services, rail and water transportation, packaging and crating services. Expenditures for delivery on the initial purchase of goods are included in the same object as the goods.
        0212
Postage and parcel post

Description:

Postage and parcel post expenditures paid to Canada Post Corporation.
        0213
Courier services

Description:

Expenditures for courier services including air, rail and bus express, and express messenger services including Canada Post Corporation's Priority Post service. It excludes amounts paid to Canada Post Corporation for postage or parcel post.
      022
Telecommunication services

Description:

Expenditures for leased telecommunications services. It excludes charges for equipment not directly associated with the provision of these services. When identifying the kind of service received, i.e. voice, data (message-computer), image-video, the supplier's description should be used, e.g., voice grade lines conditioned and supplied for the transmission of data should be considered as data services. Telecommunications Common Carriers—are owners and operators of telecommunications transmission facilities providing services to the general public. This group includes the member companies of Telecom Canada, Telesat Canada and Teleglobe Canada as well as other local telephone companies. Notes: 1.Equipment charges should be allocated as follows: Rental of telecommunication equipment object 0589. Repair of telecommunication equipment objects 0664 and 0668.
        0223
Communications / Network Services (includes services for analog, digital or combined analog & digital, parts, peripherals and cabling)

Description:

Leased local and intercity digital trunks used for the combined transmission of both voice and non-voice traffic, for example DS-0/DS-1(T1) services. It includes costs for the multiplexing, digitization, and concentration of signals if provided as a part of the service.
        0230
Voice communications services

Description:

Voice communications services charged by service providers (including common carriers), such as local telephone service, long distance service, cellular services, teleconferences, Wide Area Telephone Service (WATS) or 800 services, telephone directories, local circuits, dedicated intercity circuits and credit card services. It includes line, equipment and usage charges directly associated with providing these services, as well as installation and relocation charges, but excludes equipment purchased or rented from a third party. It includes enhanced voice services such as voice messaging service. Notes: 1. Charges for smart phone (e.g. Blackberry) usage that combine voice and data services are to be classified under object 0231.
        0231
Data communications services

Description:

Data communications services from service providers (including telecommunications common carriers). It includes transmission channel (can include twisted pair, fiber-optic, coaxial and wireless), equipment, access, and usage charges, installation, relocation and directory charges, but excludes equipment purchased or rented from a third party. It includes costs for smart phone (e.g. Blackberry) usage that combine voice and data services. It includes non-voice enhanced services such as internet access, electronic mail service, electronic messaging services, electronic document exchange services, etc.
        0232
Image/Video communications services (includes telepresence/video conferencing services)

Description:

Managed video communications services, including managed videoconferencing services and virtual presence services, communication charges for specialized services such as telemedicine and distance education, and satellite broadcasting services. Services must include video transmission. It includes all line, equipment and usage charges associated with providing these services. It excludes equipment purchased or rented from a third party.
      025
Travel—Public Servants

Description:

Public servants are persons employed in the public service as defined in Section 11.(1) of the Financial Administration Act, including Royal Canadian Mounted Police (RCMP) Members and GIC appointees to positions which are defined in/under the public service. Travel expenditures include the transportation of people by air, ground and marine modes of transportation as well as meal and accommodation services such as hotels, motels, corporate residences, apartments, private non-commercial accommodation, and government and institutional accommodation. This object code includes also travel expenditures for Military Members.

Note: Any travel agency (including Shared Travel Services) transaction fees and surcharges should be coded to the proper travel object code to which they relate.
        0251
Public servant travel—Support core mandate activities

Description:

Travel expenditures of public servants incurred while travelling on government business in support of the direct delivery of core mandate activities of the department. The core mandate of a department is based on the legislative, regulatory or legally mandated departmental services or outputs to recipients.
        0252
Public servant travel—Stakeholder engagement

Description:

Travel expenditures of public servants incurred while travelling on government business necessary to support the engagement of stakeholders. Stakeholders are individuals or groups which the department recognizes as being useful in providing policy, regulatory or program perspectives on departmental business affairs. Travel incurred for stakeholder engagement activities should also support the department's ongoing working relationship or operations with such communities and stakeholders.
        0253
Public servant travel—Support internal governance

Description:

Travel expenditures of public servants incurred while travelling on government business necessary to support the sound internal governance of a department. Internal governance activities include management meetings at all levels of the organization, Departmental Audit Committee meetings, internal audit activities, and travel necessary for the recruitment or hiring of employees.
        0254
Public servant travel—Employee training

Description:

Travel expenditures of public servants incurred while travelling on government business to attend or instruct a training course or professional development activity.
        0255
Public servant travel—Other reasons

Description:

Travel expenditures of public servants incurred while travelling on government business for other reasons not covered by object codes 0251 to 0254.
      026
Travel—Non—public servants

Description:

Non-public servants include the following categories of people: ministers and their exempt staff, GIC appointees to positions which are not defined in/under the public service, participants on Interchange Canada assignments, contractors and recipients of departmental services. Recipients of departmental services would include, for example, veterans and First Nations people who require medical transportation where their travel expenses are either pre-paid or reimbursed by the department. Travel expenditures include the transportation of people by air, ground and marine modes of transportation as well as meal and accommodation services such as hotels, motels, corporate residences, apartments, private non-commercial accommodation, and government and institutional accommodation. Note: Any travel agency (including Shared Travel Services) transaction fees and surcharges should be coded to the proper travel object code to which they relate.
        0261
Non—Public servant travel—Support core mandate activities

Description:

Travel expenditures of non-public servants which support, or are a direct consequence of, core mandate activities of the department. The core mandate of a department is based on the legislative, regulatory or legally mandated departmental services or outputs to recipients.
        0262
Non—Public servant travel—Stakeholder engagement

Description:

Travel expenditures of non-public servants which support stakeholder engagement activities. Stakeholders are external to the department and are individuals or groups which the department recognizes as being useful to provide policy, regulatory or program perspectives on departmental business affairs. Travel incurred for stakeholder engagement activities should also support the department's ongoing working relationship or operations with such individuals or groups.
        0263
Non—Public servant travel—Support internal governance

Description:

Travel expenditures of non-public servants incurred to support the sound internal governance of a department. Internal governance activities include management meetings at all levels of the organization, Departmental Audit Committee meetings, internal audit activities, and travel necessary for the recruitment or hiring of employees.
        0264
Non—public servant travel—Support employee training

Description:

Travel expenditures of non-public servants incurred while travelling on government business to attend or instruct a training course or professional development activity.
        0265
Non—Public servant travel—Other reasons

Description:

Travel expenditures of non-public servants incurred for other reasons not covered by object codes 0261 to 0264.
    03
Information
      030
Advertising services
        0301
Advertising services

Description:

All advertising services, including:
  1. acquisition, through advertising agencies or directly, of space or time in print or broadcast media, or other mass media such as outdoor posters, billboards and car cards;
  2. advertising research and creative work services, including consultants and agencies not classified in other objects.
      031
Publishing services
        0311
Publishing services

Description:

Services acquired for the marketing, distribution and sale of publications sponsored by the department. It excludes any printing services for these publications but includes amounts for co-production arrangements.
      032
Printing and imaging services
        0321
Printing services

Description:

Printing, duplicating, photocopying, technical and advisory. It includes charges for computerized text processing and mass transmission of printed material.
        0322
Imaging services

Description:

Digitization and electronic scanning including conversion of paper files, digitization of microfilm and microfiche.
      033
Exposition and related services
        0331
Exposition services

Description:

Exposition services for exhibitions, displays and booth rental. It includes amounts for co-production arrangements.
        0332
Audio—visual services

Description:

Audio-visual services to support departmental programs, special events and presentations, such as for films, slides, videos, microfilms, etc.
      034
Communications research services
        0341
Communications research services

Description:

Services such as: public environmental research and analysis, marketing research, communications evaluation, (attitude surveys, opinion polls, focus groups, service assessment surveys, media analysis and other activities related to researching and analyzing the public environment).
      035
Communications professional services
        0351
Communications professional services not Elsewhere Specified

Description:

Services including public affairs, technical writing, speech writing services, text editing, design of graphics, art work, media relations, media monitoring, etc. Note: Evaluation services are included in object 0341.
        0352
Public relations services

Description:

Services including counselling services, communications plans (strategic, operational), external communications, internal communications, public information services, public events, promotional materials (brochures, newsletters, etc.), public relations education and training. Note: Evaluation services are included in object 0341.
      036
Subscriptions and data access services
        0361
Electronic subscriptions and electronic publications

Description:

Expenses for electronic subscriptions and electronic publications including the Electronic Media Monitoring program.
        0362
Data and database access services

Description:

Costs for services provided by Statistics Canada and other providers related to the collection, dissemination, provision, analysis and access to data in support of policy research and other departmental activities. Also includes the costs of database searches and subscriptions to database services. Note that these costs are for data collected, owned, and managed parties external to the department.
    04
Professional and special services

Description:

All professional services performed by individuals or organizations such as payments (in the nature of fees, commissions etc.) for the services of accountants, lawyers, architects, engineers, scientific analysts, reporters, and translators; teachers; doctors, nurses and other medical personnel; for management, data processing and other research consultants; and for other technical, professional and other expert assistance. It includes also payments for hospital treatment, care of veterans and welfare services, payments for the provision of informatics services, payment of tuition for Indians at non-federal schools, purchase of training services under the Adult Occupational Training Act, payments made to the Canada School of Public Service for training, Payments for Corps of Commissionaires services and for other operational and maintenance services performed under contract, such as armoured cars, laundry and dry cleaning, cleaning of buildings, temporary help, hospitality, storage and warehousing, and other business services, as well as payments made to the Department of Public Works and Government Services for contract administration. Notes:
  1. It includes all business services not included in standard objects 02, 03, 05 and 06.
  2. Except for travel costs which must be charged to Standard Object 02, this Standard Object should be used for all costs incurred and invoiced by a contractor as part of the contract.
      040
Business services
        0401
Accounting and audit services

Description:

Accounting and audit services including financial administration and bookkeeping services, financial control, accounting and audit services, budget control systems, tax studies and other financial and related services. Note: this object should be used for financial and accounting operations and object 0491 should be used for consulting work where a consultant review processes in place and make recommendations.
        0402
Human resources management services

Description:

Human resources management services as authorized by Section 29.2 of the Financial Administration Act.

Note(s):

  • 1 This object should only have an "I" indicator in the line of coding.
        0403
Financial management services

Description:

Financial management services as authorized by Section 29.2 of the Financial Administration Act.

Note(s):

  • 1 This object should only have an "I" indicator in the line of coding.
        0404
Communications services

Description:

Communication services as authorized by Section 29.2 of the Financial Administration Act.

Note(s):

  • 1 This object should only have an "I" indicator in the line of coding.
        0405
Real property services

Description:

Real property services as authorized by Section 29.2 of the Financial Administration Act.

Note(s):

  • 1 This object should only have an "I" indicator in the line of coding.
        0406
Material services

Description:

Material services as authorized by Section 29.2 of the Financial Administration Act.

Note(s):

  • 1 This object should only have an "I" indicator in the line of coding.
        0407
Acquisition services

Description:

Acquisition services as authorized by Section 29.2 of the Financial Administration Act.

Note(s):

  • 1 This object should only have an "I" indicator in the line of coding.
        0811
Contracted building cleaning

Description:

Cleaning services for buildings such as offices, institutions, and residences, etc.
        0815
Collection agency fees and charges

Description:

Fees and charges paid to collection agencies for mercantile credit reporting and collecting amounts owed to the government.
        0816
Service provider fees related to loan administration
        0851
Banking services

Description:

All banking and trust company services including fees for processing credit card sales.
        0852
Real estate services

Description:

Real estate services such as brokerage charges for buying and selling of properties, renting properties, etc.
        0853
Provincial administration of public service and merchant seamen compensation legislation

Description:

Amounts paid to the provincial workmen's compensation boards to cover administrative expenses for handling claims made by federal government employees.

Department(s) specific:

  • 014—Employment and Social Development (Department of)

        0854
Motor vehicle licences

Description:

All amounts paid for motor vehicle licenses.
        0855
Acquisition and contract charges

Description:

Represents the fees associated with acquisitions and or contracts.
        0856
Provincial/territorial administrative costs

Description:

Administrative costs paid by the Federal Government to Provinces or Territories in accordance with an agreement between the two levels of Government.
        0859
Other Business services not Elsewhere Specified

Description:

Business services which cannot be classified under any other object under the object Other Services in standard object 04. It includes forestry, agricultural, and surveying and mapping services not classified elsewhere, and services such as court reporting, library, cultural and photography services, storage and warehousing, etc. It excludes printing services as well as printed matter or publications. Notes: 1. Printing or publishing services will be classified in standard object 03, while those for printed matter or publications will be classified in standard object 07.
      041
Legal services
        0410
Legal services

Description:

Legal services such as legislative services, labour negotiations, patents, copy rights, settlement of estates, drafting of legal documents, etc.
      042
Engineering and architectural services
        0420
Engineering services not elsewhere specified

Description:

Engineering services acquired that are not classified under any other object.
        0421
Architectural services

Description:

Architectural services acquired such as architectural design, control and plans, the construction supervision of buildings, and architecture of naval vessels, etc. Note: this object should be used only for work performed by an architect.
        0422
Engineering consultants—Construction

Description:

Engineering consultants or contract workers services related to construction in civil and mechanical engineering, structural engineering, electrical engineering, design services, drafting and engineering construction services.
        0423
Engineering consultants—Other

Description:

Engineering consultants or contract workers services acquired that are not related to construction. It includes consultants in chemical engineering, civil and mechanical engineering, metallurgy and structural engineering, rock core drilling and sampling, including borings and soundings. It also includes services for research and development.
        0495
Services related to the assessment of potentially contaminated sites

Description:

Activities required in order to determine if contamination exists and if it exceeds an environmental standard. All activities up to the point where the site is classified as a contaminated site should be included as assessment activities. To determine if a site is contaminated it would be necessary to assemble and review all available historical and current information pertaining to the site. Testing, field investigations, in-depth investigations and analysis would be included.
        0496
Services related to the remediation of contaminated sites

Description:

Activities related to the development and application of a planned approach that removes, destroys, contains or otherwise reduces the exposure of contaminants to receptors of concern.
        0497
Services related to the care and maintenance of contaminated sites

Description:

Services related to ongoing activities at:
  • Abandoned or idled properties to maintain the structures and infrastructure necessary to prevent contaminant migration, in order to avoid an increase in federal financial liability related to the site;
  • Properties where the risk to human health and/or the risk of significant engineering failure are imminent and a risk management strategy is being pursued.
        0498
Services related to the monitoring of previously contaminated sites

Description:

"Activities related to monitoring of 1) a previously contaminated site where remediation has been completed or; 2) a site suspect of contamination prior to recognizing a remediation liability or; 3) a site when there was no response action triggered during the monitoring phase of the remediation plan and there is no expectation that this will change. Monitoring activities that occur during the remediation phase are considered remediation activities.
      043
Scientific and research services
        0430
Scientific services

Description:

Services acquired for research and development and for:
  1. Earth and space sciences such as: aeronautics, astronomy, geology, geophysics, oceanography, etc.
  2. Energy technology such as: chemical fuels, hydropower, nuclear energy, solar energy, etc.
  3. Physics and chemistry such as: acoustics, atoms and molecules, electricity, mechanics, inorganic chemistry, etc.
        0431
Scientific consultants

Description:

Consultant or contract workers services acquired through person-based contracts for earth and space sciences, energy technology, and physics and chemistry. It includes services for research and development. Note: 1. A breakdown of these services is included in the description for object 0430.
        0492
Research contracts

Description:

Research services acquired in any field, excluding scientific and engineering. It includes an amount paid to a contractor to operate a research and development facility. It includes all costs related to research such as peer review of research results, costs for preparation and submission of research results in professional journals, etc. Note: 1. Services for scientific and engineering reseach should be included in within the relevant objects under reporting object 042 or 043. 2. Services for communications research should be included in object 0341.
      044
Training and educational services
        0440
Education—Non—public servants

Description:

Training and educational services of non-public servants for elementary, secondary, university, college, and special education including vocational services. This includes tuition fees and amounts paid to educational institutions for program materials, correspondence or examination fees.
        0444
Teachers and instructors on contract

Description:

Fees paid to teachers or instructors hired on a contract basis by educational institutions owned by the government. Note: This object presently includes all expenditures pertaining to teachers at Department of National Defence(DND)schools, who are paid through the government pay system.
        0445
Tuition fees for courses where employees take training on their own time

Description:

Tuition fees and related allowable expenses paid on behalf of public servants to high schools, community colleges, universities or other institutions for courses or other formal learning activities. This includes courses taken outside the employees' normal working hours where reimbursement of fees have been authorized.

Note(s):

        0446
Training consultants

Description:

Services acquired from training consultants, including teachers and instructors on a contract basis by government training institutions for public servants.
        0447
Tuition fees and costs of attending courses including seminars not elsewhere specified

Description:

Tuition fees and related costs not elsewhere specified paid on behalf of public servants to high schools, community colleges universities or for attending courses or other formal learning activities including seminars and language courses. Expenditures coded here will normally be for training taken during paid working time. Note: 1. An educational allowance in lieu of salary should be charged to object 0126.

Note(s):

        0448
Purchase of training packages and courses

Description:

The purchase of training packages and courses from various institutions or companies for public servants.
      045
Health and welfare services
        0450
Hospital services

Description:

Private and public hospital patient services including acute, chronic, convalescent, mental and tuberculosis hospital services and ambulatory patient services.
        0451
Other health services not elsewhere specified

Description:

Other health services not elsewhere specified such as pharmaceutical services, therapeutic and rehabilitative health services, private duty and hospital nursing services, emergency, health care services, chiropractors, osteopaths and optometrists services, prosthetic services and ergonomic assessments.
        0452
Welfare services

Description:

Welfare services purchased from social and related agencies.
        0453
Physicians and surgeons

Description:

Services purchased from physicians and surgeons including the services of general practitioners, specialized surgeons and other specialists.
        0454
Paramedical personnel

Description:

Emergency services purchased from para-medical personnel.
        0455
Dental services

Description:

All services acquired from a dentist, a dental hygienist or an orthordontist.
      046
Protection services
        0460
Protection services

Description:

Protection services including those provided by Corps of Commissionaires, security guards, alarm systems, etc.
      047
Informatics services
        0473
Information technology and telecommunications consultants

Description:

Professional contracting and consulting services that support any information technology service (including distributed computing, application and database development and maintenance, production and operations computing, telecommunications, IT security and IT program management services). These services engage suppliers to augment IT staff . Notes: 1. Managed IT services are to be included in object 0812.
        0474
Information Management services

Description:

Information management services as authorized by Section 29.2 of the Financial Administration Act.

Note(s):

  • 1 This object should only have an "I" indicator in the line of coding.
        0475
Information Technology services

Description:

Information technology services as authorized by Section 29.2 of the Financial Administration Act.

Note(s):

  • 1 This object should only have an "I" indicator in the line of coding.
        0812
Computer services (includes IT solutions / deliverables as well as IT managed services)

Description:

Services acquired from suppliers to provide Information Technology managed solutions, including the use of facilities, management services, shared processing services, disaster recovery services, data entry services, text processing services and any other specialized Information Technology services. Notes: 1. Information Technology professional consulting and contracting services are to be included in object 0473.
      048
Management consulting Services
        0491
Management consulting Services

Description:

Consulting services for financial management, transportation, economic development, environmental planning, public consultation and other consulting services not specifically mentioned in other objects.
      082
Special fees and services
        0821
Membership fees

Description:

Membership fees include payments made to an accredited board, association, society or similar organization when departmental memberships are in direct support of a government program, or, when membership is a federal statutory requirement for individual employees to carry out the functions of their positions. This object excludes fees for subscriptions (e.g., periodicals or access to electronic media and research data bases) or for advisory and professional services (e.g., services provided to answer specific questions or to address issues and concerns).

Note(s):

        0822
Hospitality

Description:

Consists of the provision of meals, beverages or refreshments to non-federal governmental persons in events which are necessary for the effective conduct of government business and for courtesy, diplomacy or protocol purposes. In some circumstances and within restrictions defined in the directive, hospitality can also be provided to federal government persons. Exceptionally, usually in situations involving non-federal government persons, it may also include tickets to cultural or sporting events, tours of the local area or other places of interest, local transportation to and from events as well as other reasonable measures deemed appropriate for reasons of courtesy, diplomacy or protocol. Hospitality does not normally include expenditures for federal government persons or individuals on travel status subject to the National Joint Council Travel Directive; local transportation to and from events or activities for federal employees; rental of facilities and associated costs except in special circumstances for reasons of courtesy, diplomacy or protocol. (e.g. in circumstances where the costs are directly and inherently for hospitality purposes, such as the rental of room to be used only for hosting a lunch) ; and bottled water or water coolers provided to federal employees on on-going basis above and beyond an event. For additional information, refer to the Directive on Travel, Hospitality, Conferences and Event Expenditures published on the Treasury Board website.
        0823
Conference fees

Description:

Amounts paid for conference fees. A conference includes a congress, convention, briefing seminar or other formal gathering where participants discuss or contribute to the status of a discipline (e.g. sciences, economics, technology, management, etc). Only the fees for participating directly in the conference program or representing the department in an official capacity (e.g., exhibitor booth, co-sponsor, etc.,) are to be included. Guest speakers are often part of such conferences that involve federal government and/or non-federal government persons. Conference Fees exclude amounts paid:
  1. for attendee fees where the primary purpose is to enable participants to maintain or acquire skills or knowledge. These expenditures are to be included in object code 0447- (e.g. fees for attending the FMI PD Week).
  2. for travel costs to attend a conference; these costs are to be coded to object codes 0251 or 0265 as appropriate.
  3. to host a conference (e.g. facility rental, hospitality, equipment rental) . These amounts should be coded to the various economic objects which represent the type of expenditure incurred.
  4. retreats and work-planning meetings are not considered as conferences.
      086
Temporary help services
        0813
Temporary help services

Description:

Temporary help services acquired for general office help, secretarial, stenographic, technical or other temporary help, etc.
      087
Interpretation and Translation services
        0493
Interpretation services

Description:

Services for interpretation services.
        0494
Translation services

Description:

Services for language translation.
      089
Other services
        0499
Other professional services not elsewhere specified

Description:

All other professional services that are not classified under objects 0351 or 0401 to 0494 inclusive.
        0819
Non—professional personal service contracts not elsewhere specified

Description:

Any non-professional services which cannot be classified elsewhere in Standard Object 04 such as shoe repairs, laundry, dry cleaning, etc.
        0890
Other administrative service that is designated by order of the Governor in Council

Description:

Other administrative service that is designated by order of the Governor in Council as authorized by Section 29.2 of the Financial Administration Act.

Note(s):

  • 1 This object should only have an "I" indicator in the line of coding.
        0891
Personal services

Description:

Personal services including amounts paid for funeral services, cemetery charges, tailoring, hair cuts, custodial care, etc.
        0892
Recreational services

Description:

Recreational and cultural services including amounts paid for entertaining troops.
    05
Rentals

Description:

All expenditures for rentals and lease-purchases of all kinds.
      050
Rental of land
        0501
Rental of land

Description:

Rental of land without buildings including easements.
      051
Rental of buildings
        0510
Rental of residential buildings

Description:

Rental of residential buildings. It includes houses, condominiums, apartments, etc.
        0511
Rental of office buildings

Description:

Rental of office or administrative buildings.
        0512
Rental of industrial and commercial buildings

Description:

Rental of industrial and commercial buildings. It includes warehouses, parking garages, etc.
        0513
Rental of institutional buildings

Description:

Rental of institutional buildings such as schools, hospitals, clinics, first-aid stations, etc.
        0514
Rental of other buildings

Description:

Rental of any other buildings not classified by objects 0510 to 0513.
      052
Rental of informatics equipment
        0522
Rental of image/video communications equipment (includes telepresence/video conferencing equipment, cabling, parts and peripherals)

Description:

Rental of Image / Video communication equipment (including Telepresence/Video Conferencing equipment, cabling, parts and peripherals). Also includes rentals of optical character readers associated with communications systems, television, and other video communications equipment and facsimile, facsimile-image transfer switches etc. It excludes rentals of equipment provided as part of a service supplied by telecommunications common carriers or other telecommunications service providers. Notes: 1. Equipment provided by a image/video service provider are to be classified under object 0232.
        0582
License/Maintenance fees for client software related to distributed computing environment (DCE)

Description:

License, maintenance / renewal fees for client software related to the Distributed Computing Environment (DCE), including any related royalties that require periodic payments in order to continue their use. Client software includes client operating system software and utilities, desktop and office productivity software, collaboration software, Email software and DCE related security software. Excludes costs to acquire software and one-time costs for software enhancements and upgrades. Notes: 1. Costs to acquire software and one-time costs for software enhancements and upgrades are to be classified under object 1284.
        0583
License/Maintenance fees for application software (including COTS) and application development and delivery software

Description:

License, maintenance / renewal fees for Application / Database Development & Maintenance (ADDM) software, including any related royalties that require periodic payments in order to continue their use. ADDM Software includes Information Management software, Business Applications that support program, corporate and administrative systems software, Business Intelligence software, database management systems software and utilities, application development software, tools and utilities and integration software and ADDM related security software. Excludes costs to acquire software and one-time costs for software enhancements and upgrades. Notes: 1. Costs to acquire software and one-time costs for software enhancements and upgrades are to be classified under object 1285.
        0584
License/Maintenance fees for operating system and utility software related to servers, storage, peripherals and components

Description:

Maintenance/renewal fees for server operating system software and utilities, including any related royalties and licenses that require periodic payments in order to continue their use. Server operating system software and utilities include operating systems and associated utilities for all servers, including mainframes, as well as system management software and server environment related security software. Excludes costs to acquire software and one-time costs for software enhancements and upgrades. Notes: 1. Costs to acquire software and one-time costs for software enhancements and upgrades are to be classified under object 1286.
        0585
License/Maintenance fees for networking software

Description:

License maintenance / renewal fees for networking software, including any related royalties that require periodic payments in order to continue their use. Networking software includes all software that supports data networking, voice networking, image and video communications, call centre infrastructure as well as inter and intra network software and network related security software. Excludes costs to acquire software and one-time costs for software enhancements and upgrades. Notes: 1. Costs to acquire software and one-time costs for software enhancements and upgrades are to be classified under object 1287.
        0587
Rental of computer equipment related to production and operations (P&O) environment—All servers, storage, printers etc (Includes all related parts and peripherals)

Description:

Rental of all Computer Servers (including mainframes) and related components / peripherals associated with the Production and Operations (P&O) or Data Center Environment. This includes central processing units, peripherals, printers, data entry, data capture or storage devices, as well as all related parts and/or components. Notes: 1. Rental of DCE related workstations etc and associated components are to be included under object 0588; 2. License/maintenance fees of server related computer software are to be included under object 0584.
        0588
Rental of computer equipment related to distributed computing environment (DCE)—Desktop/personal/portable (Includes all related parts and peripherals)

Description:

Rental of all Computer Equipment and associated components related to the Distributed Computing Environment (DCE), including the rental of desktops, personal computers, mobile/portable workstations, hand-held computing devices and special function or high-end workstations. Includes all related parts and peripherals Notes: 1. Costs for Rental of servers (in Production and Operations or Data Centers) and server related components are to be included under object 0587; 2. Costs for rental of DCE related computer software are to be included under object 0582.
        0589
Rental of communications/networking equipment (includes analog, digital and combined analog/Digital equipment, cabling, parts and peripherals)

Description:

Rental of Communications/Networking equipment and systems (includes analog, digital, combined analog & digital equipment, cabling, parts and peripherals). It excludes equipment provided as component of a service supplied by telecommunications service providers, including common carriers. Notes: 1. Equipment provided by telecommunications service providers as part of a service are to be classified under object 0230 or 0231, as applicable.
        0590
License/Maintenance fees for image/video communications software (includes telepresence/video conferencing software)

Description:

License maintenance / renewal fees for Image/Video Communications Software (including Telepresence/Video Conferencing Software), as well as any related royalties that require periodic payments in order to continue their use. Image/Video Communications Software also includes all software that supports optical character recognition associated with communications systems, television, and other video communications, facsimile, facsimile-image transfer and related security software. Excludes costs to acquire software and one-time costs for software enhancements and upgrades. Notes: 1. Costs to acquire software and one-time costs for software enhancements and upgrades are to be classified under object 1291.
      053
Rental of machinery, office furniture & fixtures, & other equipment
        0533
Rental of machinery, office furniture and fixtures and other equipment

Description:

Rental of all types of equipment, machinery, furniture and fixtures other than informatics equipment. This includes the rental of conveying, elevating and materials handling equipment, construction equipment, maintenance equipment, mechanical and hydraulic power transmission equipment, various machinery, etc.
      054
Rental of motor and other vehicles
        0540
Rental of motor and other vehicles

Description:

Rental of all types of motor and other vehicles such as automobiles, trucks, etc. Note: Car rentals by employees who are on travel status should be charged to the relevant objects in Standard Object 02.
      055
Capital lease—Purchases
        0555
Capital lease—Tangible capital assets

Description:

Lease of tangible capital assets where the lease transfers substantially all the benefits and risks of ownership to the Government. Note: This object differs from object 0511 in that the rentals included therein are as a result of an operating lease.
      056
Rental of aircraft and ships
        0561
Rental of aircraft

Description:

Rental of fixed wing or rotary wing aircraft such as helicopters, passenger aircraft, cargo aircraft, etc.
        0566
Rental of ships

Description:

Rental of all types of ships and boats.
      057
Rental—Other
        0570
Rental—Other

Description:

Other type of rental not classified in objects 0501 to 0566. This includes rentals of engineering works.
    06
Purchased repair and maintenance
      060
Repair of engineering works

Description:

Repairs and upkeep to engineering works such as marine installations, roads, highways, airports runways, waterworks and sewage systems, etc. Note: 1.The extension, improvement or replacement of engineering works will be coded to objects of Standard Object 08.
        0601
Marine installations

Description:

Repair and maintenance of marine installations, including docks, wharves, piers, breakwaters, dredging and pile-driving, canals, dykes, retaining walls, embankments and riprapping.
        0607
Highways, roads and streets

Description:

Repair and maintenance of highways, roads and streets including repairs involving grading, scraping, oiling and filling as well as parking lot, sidewalks and paths.
        0608
Runways, landing fields and tarmac

Description:

Repair and maintenance of airfields such as to runways, landing fields and tarmac.
        0611
Waterworks and sewage systems

Description:

Repair and maintenance to water works such as water mains and hydrants and sewage systems, pumping systems and water storage tanks.
        0619
Electric power installations

Description:

Repair and maintenance to power transmission and distribution lines.
        0628
Other engineering works

Description:

Repair and maintenance of other engineering works not specified in objects 0601 to 0619 inclusive. Such works include incinerators, tunnels and subways, mine shafts, swimming pools, tennis courts, and outdoor recreation facilities, railway, telephone or telegraph facilities, fences, snowsheds, signs, guardrails, gas and oil facilities, bridges, culverts, dams, reservoirs, electric power construction, parks, etc.
      063
Repair of buildings

Description:

Repairs and upkeep to various types of buildings such as administrative, commercial, institutional, residential, etc. Note: 1.The extension, improvement or replacement of buildings will be coded to objects of Standard Object 08.
        0630
Office buildings

Description:

Repair to office buildings, including post offices and customs buildings.
        0634
Commercial buildings

Description:

Repair to commercial buildings. Such buildings include stores, grain elevators, theatres, arenas, amusement and recreational buildings, garages and service stations, laundries, dry cleaning establishments, warehouses, storehouses, refrigerated storage etc.
        0635
Industrial buildings

Description:

Repair to industrial buildings, including factories, plants, workshops, food canneries, smelters, railway stations, mine buildings, and water and fuel stations.
        0639
Institutional buildings

Description:

Repair to institutional buildings. Such buildings include churches, courthouses, jails, and penitentiaries, libraries, orphanages and homes for the aged; hospitals, sanatoria, clinics, first-aid stations, schools and other educational buildings.
        0640
Buildings and/or installations for telecommunications, computers and/or electronic/automated office systems

Description:

Repair and maintenance of buildings, installations and other facilities, which are dedicated to telecommunications, computers or electronic/automated office systems. Such installations include telephone exchanges; broadcasting, radio and television relay and booster stations; data centres; and text/word processing centres. Note: Repair of buildings, that are not completely dedicated to telecommunication, computers or automated office systems facilities, will be classified under the object that describes the type of building, e.g. object 0630 should be used for repairs to office buildings.
        0645
Other buildings

Description:

Repair to any types of buildings not specified in objects 0630 to 0640 inclusive and object 0646. Such buildings include farm buildings, bunk houses and dormitories, bush depots and camps, aircraft hangars, armouries, barracks and drill halls, passenger terminals such as air, bus, boat, etc. and laboratories.
        0646
Residential buildings

Description:

Repair to residential buildings such as houses and apartments. It excludes repairs to barracks. Note: Repairs to barracks should be included in object 0645.
      065
Repair of machinery and equipment

Description:

Repairs and maintenance to various types of machinery and equipment.
        0655
Processing machinery

Description:

Repair and maintenance to machinery are described in chapters 84 to 85 of the Statistics Canada publication titled Standard Classification of Goods such as ploughs, barrows, manure spreaders, etc. It includes agricultural and implements machinery and machinery used for mining, oil and gas construction, machine tools, printings, boilers, engines, generators, conveying and elevating equipment etc.
        0656
Heating, air—conditioning and refrigeration equipment

Description:

Repair and maintenance of equipment classified in chapter 84 of the Statistics Canada publication on the Standard Classification of Goods for heating, air-conditioning, and refrigeration equipment.
        0658
Electric lighting, distribution and control equipment

Description:

Repair and maintenance of equipment described in chapters 85 and 94 of the Statistics Canada publication on the Standard Classification of Goods for electric lighting, distribution, and control equipment.
        0660
Measuring, controlling, laboratory, medical and optical instruments, apparatus and accessories

Description:

Repair and maintenance to measuring, controlling, laboratory, medical and optical instruments, apparatus and accessories excluding X-ray equipment. The type of equipment is classified in chapter 90 of the Statistics Canada on the Standard Classification of Goods. Note: X-ray equipment should be included in object 0665.
        0664
Communications/ Networking equipment (includes analog, digital and combined analog/digital equipment, cabling, parts and peripherals)

Description:

Repair and maintenance of Communications/Networking equipment and systems (includes analog, digital, combined analog & digital equipment, cabling, parts and peripherals). It excludes equipment provided as component of a service supplied by telecommunications service providers, including common carriers. Notes: 1. Equipment provided by telecommunications service providers as part of a service are to be classified under object 0230 or 0231, as applicable.
        0665
Other equipment

Description:

Repair and maintenance to equipment not specified in objects 0656 to 0660 inclusive, and which are classified in various chapters of the Statistics Canada publication on the Standard Classification of Goods. It includes service industry equipment, vending machines, lawn mowers, and X-ray and related equipment, safety and sanitation equipment, alarm and signal systems, other electric equipment and appliances, and office, household and special purpose furniture and fixtures.
        0668
Image/Video communications equipment (includes telepresence/video conferencing equipment, cabling, parts and peripherals)

Description:

Repair and maintenance of Image / Video communication equipment (including Telepresence/Video Conferencing equipment, cabling, parts and peripherals, as well as repair and maintenance of optical character readers associated with communications systems, television, and other video communications equipment and facsimile, facsimile-image transfer switches etc). It excludes repair and maintenance of equipment provided as part of a service supplied by telecommunications common carriers or other telecommunications service providers. Notes: 1. Equipment provided by a image/video service provider are to be classified under object 0232.
        0671
Other office equipment

Description:

Repair and maintenance of office equipment such as electronic accounting machines, calculators, word processors, typewriters, composing, micrographics, reproducing machines and photocopiers. Also included is the repair and maintenance of all office machines and equipment not elsewhere classified. Such non-electronic or non-automated equipment includes adding machines, calculators, cash registers, dictaphones, tape recorders and reproducing machines. It excludes the repair of office furniture and fixtures. Note: The repair of office furniture and fixtures should be included in object 0665.
        0672
Computer equipment related to production and operations (P&O) environment—All servers, storage, printers etc (Includes all related parts and peripherals)

Description:

Repair and maintenance of all Computer Servers (including mainframes) and related components / peripherals associated with the Production and Operations (P&O) or Data Center Environment. This includes central processing unit, peripherals, printers, data entry, data capture or storage devices, as well as all related parts and/or components. Notes: 1. Repair and maintenance of DCE related workstations etc and associated components are to be included under object 0673; 2. License/maintenance fees of server related computer software are to be included under object 0584.
        0673
Computer equipment related to distributed computing environment (DCE)—Desktop/personal/portable (Includes all related parts and peripherals)

Description:

Repair and maintenance of all Computers Equipment and associated components related to the Distributed Computing Environment (DCE), including the repair and maintenance of desktops, personal computers, mobile/portable workstations, hand-held computing devices and special function or high-end workstations. Includes repair and maintenance of all related parts and peripherals Notes: 1. Costs for repair and maintenance of servers (in Production and Operations or Data Centers) and server related components are to be included under object 0672; 2. License / maintenance fees of DCE related computer software are to be included under object 0582.
        0675
Ships and boats

Description:

Repair and maintenance of ships and boats classified in chapter 89 of the Statistics Canada publication on the Standard Classification of Goods such as cargo ships, warships, passenger ships, ferries, marine engines, etc.
        0676
Aircraft

Description:

Repair and maintenance of aircrafts classified in chapter 88 of the Statistics Canada publication on the Standard Classification of Goods such as fixed wing or rotary wing aircraft, engines, equipment, etc.
        0681
Road motor vehicles—Military

Description:

Repair and maintenance of military road motor vehicles classified in chapter 87 of the Statistics Canada publication on the Standard Classification of Goods such as trucks, trailers, etc.

Department(s) specific:

  • 018—National Defence (Department of)

        0682
Road motor vehicles—Non—military

Description:

Repair and maintenance of road motor vehicles classified in chapter 87 of the Statistics Canada publication on the Standard Classification of Goods such as passenger automobiles, buses, trucks trailers, engines, etc.
        0683
Miscellaneous vehicles

Description:

Repair and maintenance of other vehicles not specified in objects 0681 and 0682. It includes railway rolling stock, bicycles, agricultural tractors, etc. The types of miscellaneous vehicles are classified in chapters 84, 86, 87 and 89 of the Statistics Canada publication on the Standard Classification of Goods.
    07
Utilities (standard object 07)
      070
Utility services

Description:

Utility services may be provided by the public sector or the private sector and includes the supplying of electrical energy, natural gas, sewer, water, waste disposal and other similar utility services.
        0701
Electricity

Description:

Expenditures related to the supply of electrical power.
        0702
Natural gas

Description:

Expenditures related to the supply of natural gas.
        0703
Sewer and water

Description:

Expenditures related to the provision of sewer services and the supply of potable water.
        0705
Waste disposal

Description:

Expenditures related to the collection and disposal of waste(e.g. garbage, rubbish, trash, recycable materials, etc).
        0709
Other Utility services

Description:

Other utility services, not specified in objects 0701 to 0703, and 0705 (e.g. steam heat, municipal snow removal,etc.)
  1
Goods, land, buildings and works
    11
Materials and Supplies (standard object 07)
      111
Food, feed, beverages and tobacco
        1111
Live animals, including their fodder

Description:

Various live animals as well as the food they eat, such as seeds, grains, and food by products are to be included here. These are described in chapters 01, 12 and 23 of the Statistics Canada publication on the Standard Classification of Goods.
        1112
Meat, fish and their preparations

Description:

Meat from various animals as well as fish, crustaceans, and preparations related thereto are to be included as described in chapters 02, 03 and 16 of the Statistics Canada publication on the Standard Classification of Goods.
        1113
Dairy products and other animal products

Description:

This includes milk, cream, butter, cheeses, honey and eggs included in chapter 4 of the Statistics Canada publication on the Standard Classification of Goods.
        1114
Vegetables and fruits, edible products, fats and preparations

Description:

All types of vegetables, fruits, nuts, animal or vegetable fats and oils and preparations of vegetables, fruits or nuts are included in this object and in chapters 07, 08, 15 and 20 of the Statistics Canada publication on the Standard Classification of Goods.
        1115
Miscellaneous food, food materials and food preparations

Description:

All miscellaneous foods, food materials, food preparations, sugar and sugar preparations classified in chapters 05, 10, 11, 12, 13, 14, 17, 18, 19, and 21 of the Statistics Canada publication in the Standard Classification of Goods. It includes soups, infant foods, baking powder, pectin, coffee and tea substitutes, food seasonings, sugar, cocoa, coffee, tea, and spices, other cereals and their preparations, vegetables, etc.
        1116
Beverages and tobacco

Description:

All beverages and tobacco classified in chapters 9, 22, & 24 of the Statistics Canada publication in the Standard Classification of Goods. It includes the situation where bottled water is provided for Health and Safety reasons.
      112
Mineral products
        1121
Salt, sulphur, ores, earth and stone

Description:

All mineral products included in chapters 25 and 26 of the Statistics Canada publication in the Standard Classification of Goods, such as salt, sulphur, earth and stone, plastering materials, lime and cement, ores, slag and ash.
        1122
Gasoline

Description:

All gasoline products classified under heading 10 of chapter 27 of the Statistics Canada publication in the Standard Classification of Goods. It includes aviation and motor gasoline.
        1123
Aviation fuel

Description:

All aviation fuel classified in heading 10 of chapter 27 of the Statistics Canada publication in the Standard Classification of Goods. It includes aviation turbine fuel.
        1124
Diesel fuel

Description:

All diesel and related fuels classified in part of heading 10 of chapter 27 of the Statistics Canada publication in the Standard Classification of Goods. It includes diesel oil, kerosene and stove oil (fuel oil no. 1).
        1125
Light fuel oil

Description:

All light fuel oil classified in part of heading 10 of chapter 27 of the Statistics Canada publication in the Standard Classification of Goods. It includes furnace or heating oil (fuel no. 2) and light fuel oil (fuel oil no. 3).
        1126
Heavy fuel oil

Description:

All fuel oil classified in heading 10 of chapter 27 of the Statistics Canada publication in the Standard Classification of Goods, other than those covered under objects 1123, 1124 and 1125. It includes heavy fuel oil and fuel oil not elsewhere specified.
        1127
Lubricating fuel and greases

Description:

All lubricating oils and greases classified under heading 10 of chapter 27 of the Statistics Canada publication in the Standard Classification of Goods. It includes lubricating oils and lubricating greases.
        1128
Other mineral fuels, oils and products

Description:

All petroleum and coal products except for fuel oil, gasoline, and lubricating oils and greases. It specifically includes all products classified in all sections other than heading 10 of chapter 27 of the Statistics Canada publication in the Standard Classification of Goods. It includes crude petroleum, coke of petroleum and coal, coal refined and manufactured gas (such as natural or propane gas), and other petroleum and coal products except those included in chemical products.
      113
Chemical products
        1130
Inorganic and organic chemicals, including plastics, rubber and products, and excluding tires and tubes

Description:

Expenditures for inorganic and organic chemicals and related products as well as plastics and rubber articles classified in chapters 28, 29, 39 and 40 of the Statistics Canada publication in the Standard Classification of Goods.
        1132
Pharmaceutical and other medicinal products

Description:

Expenditures for medicament and pharmaceutical products. These are classified in chapters 29 & 30 of the Statistics Canada publication in the Standard Classification of Goods.
        1133
Explosives, fireworks, and pyrotechnic products, etc.

Description:

Propellant powders, prepared explosives, safety fuses and matches as described in chapter 36 of the Statistics Canada publication in the Standard Classification of Goods.
        1134
Photographic or cinematography goods

Description:

Photographic film and supplies classified in chapter 37 of the Statistics Canada publication in the Standard Classification of Goods such as photographic films, and photographic paper.
        1139
Miscellaneous Chemical products

Description:

All other chemical products not included in objects 1130 to 1134. These materials are classified in chapters 31 to 35 and 38 of the Statistics Canada publication in the Standard Classification of Goods and includes fertilisers, dyes, soaps, perfumes, glues, paints and other chemical products.
      114
Wood, paper and wood products
        1141
Wood and articles of wood

Description:

All wood fabricated materials classified in chapters 44 to 47 of the Statistics Canada publication in the Standard Classification of Goods. It includes wood, pulp and articles of wood (e.g. cabinets, flooring, logs), charcoal, cork and articles of cork, straw, esparato and other plaiting materials.
        1142
Paper and paperboard

Description:

Expenditures for paper and paperboard classified in chapter 48 of the Statistics Canada publication in the Standard Classification of Goods including facial tissue, napkins, toilet paper, disposable diapers etc.
        1143
Printed matter, including books, newspapers, pictures, manuscripts and forms

Description:

Printed matter products are described in chapter 49 of the Statistics Canada publication titled Standard Classification of Goods such as subscriptions, newspapers, magazines, periodicals, books, pamphlets, maps, advertising matter and other printed matter. It includes textbooks, photographs, picture cards, printed music, bank notes, bonds, printed envelopes, accounting record books, labels, blueprints, plans, printed forms, transparencies, CD ROM disks, etc. Note: Printing services, including duplicating and photocopying, should be included in object 0321.
      115
Personal goods
        1151
Uniforms

Description:

All uniforms are described in chapters 61 or 62 of the Statistics Canada publication titled Standard Classification of Goods. It includes military and non-military uniforms, nurses' uniforms, athletic uniforms and ritual uniforms.
        1152
Other clothing

Description:

All clothing other than uniforms are described in chapters 61 to 63 of the Statistics Canada publication titled Standard Classification of Goods. It includes underwear, sleepwear, outerwear, hosiery, headwear, fur goods, safety clothing, etc.
        1153
Footwear

Description:

Expenditures for footwear and parts thereof are described in chapter 64 of the Statistics Canada publication titled Standard Classification of Goods included in personal goods
        1159
Miscellaneous textiles, headgear, umbrellas, etc.

Description:

All items are described in chapters 50 to 60, 65, 66 and 67 of the Statistics Canada publication titled Standard Classification of Goods. This includes silk, wool, cotton, carpets, various fabrics, hats and other headgear, umbrellas as well as prepared articles using human hair.
      116
Metals and metal products
        1160
Ferrous metals

Description:

Iron and steel and articles of iron and steel are described in chapters 72 and 73 of the Statistics Canada publication titled Standard Classification of Goods.
        1161
Non—ferrous metals

Description:

Expenditures for copper, nickel, aluminium, lead, zinc, tin and other base metal articles are described in chapters 74 to 82 of the Statistics Canada publication titled Standard Classification of Goods.
        1163
Cutlery

Description:

Costs for knives and cutting blades, plates, spoons are described in chapter 82 of the Statistics Canada publication titled Standard Classification of Goods. Tools and implements should be included in object 1212.
        1164
Miscellaneous metal products

Description:

Expenditures for miscellaneous metal products classified in chapter 83 of the Statistics Canada publication in the the Standard Classification of Goods. It includes filing cabinets, locks, safes, etc.
      117
Miscellaneous goods and products
        1171
Medical supplies, instruments, and apparatus

Description:

Expenditures for medical supplies, ophthalmic goods, and orthopaedic appliances. These are described in chapter 90 of the Statistics Canada publication titled Standard Classification of Goods.
        1172
Office and stationers supplies

Description:

Expenditures for stationery and office supplies and artists' materials. These are described in various chapters of the Statistics Canada publication titled Standard Classification of Goods.
        1173
House furnishing, excluding furniture

Description:

All house furnishings are described in chapter 94 of the Statistics Canada publication titled Standard Classification of Goods, such as floor coverings, curtains, bedding, towels, etc. Note: Does not include furniture which is to be included in objects 1231 or 1246.
        1174
Horticultural products

Description:

Includes live plants and trees, cut flowers and ornamental foliage classified in chapter 6 of the Statistics Canada publication in the Standard Classification of Goods
        1175
Precious metals & stones and its products

Description:

Expenditures for precious & semi-precious stones, precious metals and articles thereof classified in chapter 71 of the Statistics Canada publication in the Standard Classification of Goods.
        1176
Glass or glass products

Description:

Expenditures for glass and glass products classified in chapter 70 of the Statistics Canada publication in the Standard Classification of Goods
        1179
Miscellaneous manufactured articles

Description:

Miscellaneous products and goods that cannot be classified to any other object in standard object 07. It includes all products described in chapters 91, 92, 95, 96 and 97 of the Statistics Canada publication titled Standard Classification of Goods such as clocks and watches, toys, games and sports requisites, musical instruments, and miscellaneous products and all other goods. Musical instruments include pianos, organs and all types of wind, string, percussion and electronic instruments. Miscellaneous products include non-printed signs and advertising displays such as electric signs, morticians goods, buttons and needles, artificial and ornamental flowers, wreaths, Christmas tree decorations, identification plates and badges, decorations and medals, pyrotechnic articles and fireworks (excluding military), candles, historical artifacts, works of art and collector's items, etc. Notes: 1. Object 1179 is considered as the residual code for all products and goods. Goods that cannot be classified elsewhere are not to be classified under object 3259. 2. Acquisition of products or goods that are purchased as part of the acquisition of buildings, works, machinery or equipment will be coded under the appropriate object under "other" object in standard objects 08 or 09.
    12
Acquisition of machinery & equipment, including parts and consumable tools (standard object 09)

Description:

Note: The determination of whether the acquisitions are to be capitalized, will comply with the Treasury Board Accounting Standard 3.1—Capital Assets and will be reported using the appropriate financial reporting accounts.
      121
Acquisition of machinery and machinery parts
        1211
Special industry machinery

Description:

Costs for special industry machinery are described in the relevant areas of chapters 84 and 85 of the Statistics Canada publication titled Standard Classification of Goods. These include nuclear reactors, boilers, turbines, engines, furnaces, refrigerators as well as other electrical machines. It excludes any amount shown in objects 1219 to 1249.
        1212
Tools and implements

Description:

Hand tools including spades, shovels, axes, shears, saws, files, vices, scissors and razors as described in chapter 82 of the Statistics Canada publication titled Standard Classification of Objects. Does not include electrical tools/appliances which should be coded under economic object 1242.
        1219
Other machinery and parts

Description:

Expenditures for any machinery not included in object 1211, including general purpose industrial, and conveying, elevating and material handling equipment. These expenditures are described in the relevant areas of chapter 84 of the Statistics Canada publication titled Standard Classification of Goods.
      122
Acquisition of informatics equipment and parts

Description:

Acquisition of informatics equipment and parts that are listed in chapters 84 and 85 of the Standard Classification of Goods
        1223
Image/Video communications equipment (includes telepresence/video conferencing equipment, cabling, parts and peripherals)

Description:

Acquisition of Image / Video communication equipment (including Telepresence/Video Conferencing equipment, cabling, parts and peripherals). Also includes acquisition of optical character readers associated with communications systems, television, and other video communications equipment and facsimile, facsimile-image transfer switches etc. It excludes acquisition of equipment provided as part of a service supplied by telecommunications common carriers or other telecommunications service providers. Notes: 1. Equipment provided by a image/video service provider are to be classified under object 0232.
        1282
Computer Equipment related to production and operations (P&O) environment —All servers, storage, printers etc (Includes all related parts and peripherals)

Description:

Acquisition of all Computer Servers (including mainframes) and related components / peripherals associated with the Production and Operations (P&O) or Data Center Environment. This includes central processing unit, peripherals, printers, data entry, data capture or storage devices. Includes all related parts and/or components. Notes: 1. Acquisition of DCE related workstations etc and associated components are to be included under object 1283. License/maintenance fees of server related computer software are to be included under object 0584.
        1283
Computer equipment related to distributed computing environment (DCE)—Desktop/personal/portable (Includes all related parts and peripherals)

Description:

Acquisition of all Computer Equipment and associated components related to the Distributed Computing Environment (DCE), including the acquisition of desktops, personal computers, mobile/portable workstations, hand-held computing devices and special function or high-end workstations, as well as acquisition of all related parts and peripherals Notes: 1.Acquisition of servers (in Production and Operations or Data Centers) and server related components are to be included under object 1282; 2. Acquisition of DCE related computer software are to be included under object 1284.
        1284
Client software related to distributed computing environment (DCE)

Description:

Acquisition of client software related to the Distributed Computing Environment (DCE). Client software includes client operating system software and utilities, desktop and office productivity software, collaboration software, Email software and DCE related security software. Also Includes initial acquisition cost (e.g. licensing fees) as well as one-time fees relating to additional functionality or new releases of software. Excludes annual maintenance fees. Notes: 1. Annual maintenance fees are to be classified under object 0582.
        1285
Application software (including COTS) and application development and delivery software

Description:

Acquisition of Application / Database Development & Maintenance (ADDM) Software. ADDM software includes Information Management software, Business Applications that support programs, corporate and administrative systems software, Business Intelligence software, database management systems software and utilities, application development software, tools and utilities and integration software and ADDM related security software. Also includes initial acquisition cost (e.g. licensing fees) as well as one-time fees relating to additional functionality or new releases of software. Excludes annual maintenance fees. Notes: 1. Annual maintenance fees are to be classified under object 0583.
        1286
Operating system and utility software related to servers, storage, peripherals and components

Description:

Acquisition of server operating system and utility software. Server operating system software and utilities include operating systems and associated utilities for all servers, including mainframes, as well as system management software and server environment related security software. Includes initial acquisition cost (e.g. licensing fees) as well as one-time fees relating to additional functionality or new releases of software. Excludes annual maintenance fees. Notes: 1. Annual maintenance fees are to be classified under object 0584.
        1287
Networking software

Description:

Acquisition of networking software. Networking software includes all software that supports data networking, voice networking, image and video communications, call centre infrastructure as well as inter and intra network software and network related security software. Also includes initial acquisition cost (e.g. licensing fees) as well as one-time fees relating to additional functionality or new releases of software. Excludes annual maintenance fees. Notes: 1. Annual maintenance fees are to be classified under object 0585.
        1289
Communications/Networking equipment (includes analog, digital and combined analog/digital equipment, cabling, parts and peripherals)

Description:

Acquisition of Communications/Networking equipment and systems (includes analog, digital, combined analog & digital equipment, cabling, parts and peripherals). It excludes equipment provided as component of a service supplied by telecommunications service providers, including common carriers. Notes: 1. Equipment provided by telecommunications service providers as part of a service are to be classified under object 0230 or 0231, as applicable.
        1291
Image/Video communications software (includes telepresence/video conferencing software)

Description:

Acquisition of Image/Video Communications Software (including Telepresence/Video Conferencing Software), as well as any related royalties that require periodic payments in order to continue their use. Image/Video Communications Software also includes all software that supports optical character recognition associated with communications systems, television, and other video communications, facsimile, facsimile-image transfer and related security software. Includes initial acquisition cost (e.g. licensing fees) as well as one-time fees relating to additional functionality or new releases of software. Excludes annual maintenance fees. Notes: 1. Annual maintenance fees are to be classified under object 0590.
      123
Acquisition of office equipment and furniture including parts
        1231
Office furniture and furnishings, including parts

Description:

Acquisition of office furniture and furnishings described in chapter 94 of the Statistics Canada publication titled Standard Classification of Goods, such as desks, records equipment, bookcases, etc.
        1239
Other office equipment and Parts

Description:

Parts, consumables and small items, for electronic/non-electronic, and automated/non-automated office systems equipment. It includes photocopiers, calculators, paper shredders, binding machines, cash registers, etc.
      124
Acquisition of equipment and furniture including parts
        1241
Plumbing equipment and fittings, including parts

Description:

Expenditures for plumbing equipment and fittings are described in the relevant parts of chapters 39, 73, 74, 78, 82 and 84 of the Statistics Canada publication titled Standard Classification of Goods.
        1242
Electric lighting, distribution and control equipment and Parts

Description:

Expenditures for electric lighting, distribution and control equipment are described in the relevant areas of chapters 85 and 94 of the Statistics Canada publication titled Standard Classification of Goods.
        1243
Measuring, controlling, laboratory, medical and optical equipment and parts

Description:

Expenditures for measuring, controlling, laboratory, medical and optical instruments are described in chapter 90 of the Statistics Canada publication titled Standard Classification of Goods.
        1244
Radar equipment and parts

Description:

Radar apparatus and parts for aircraft, ships and other. This includes navigational, defence and civilian applications. These items are listed in the relevant area of chapter 85 of the Statistics Canada publication titled Standard Classification of Goods.
        1245
Safety and sanitation equipment and parts

Description:

Expenditures for safety and sanitation equipment and alarm and signal systems.
        1246
Other furniture and fixtures including parts

Description:

Acquisition of furniture and fixtures are described in chapter 94 of the Statistics Canada publication titled Standard Classification of Goods, other than office furniture and furnishings. It includes household furniture, special purpose furniture, hotel and restaurant fixtures, shelving, lockers, etc.
        1249
Other equipment and Parts

Description:

Acquisition of any equipment not included in objects 1241 to 1246. Such equipment is classified in chapter 85 and other chapters of the Statistics Canada publication titled Standard Classification of Goods. It includes X-ray and related equipment, heating, air conditioning and refrigeration equipment, electric equipment and appliances, brooms, brushes, non-electric cleaning equipment, cooking equipment for food, lawn mowers, and service industry equipment.
      125
Acquisition of aircraft and ships, including parts
        1250
Aircraft

Description:

Expenditures for aircraft are described in chapter 88 of the Statistics Canada publication titled Standard Classification of Goods.
        1251
Aircraft parts

Description:

Parts such as propellers, rotors, undercarriages, etc. forming aircraft are described in chapter 88 of the Statistics Canada publication titled Standard Classification of Goods.
        1252
Mobile service system

Description:

Acquisition of the Space Station Mobile Servicing System by the Canadian Space Agency.
        1253
Satellite and spacecraft acquisition and parts

Description:

Construction of satellite by the Canadian Space Agency.
        1256
Ships and boats

Description:

Expenditures for ships and boats are described in chapter 89 of the Statistics Canada publication titled Standard Classification of Goods.
        1257
Ships and boats Parts

Description:

Expenditures for parts applicable to ships and boats classified in class 89.
      126
Acquisition of other vehicles and parts
        1261
Road motor vehicles

Description:

Expenditures for road motor vehicles for military and non-military purposes are described in chapter 87 of the Statistics Canada publication titled Standard Classification of Goods.
        1263
Road motor vehicles Parts

Description:

Parts and consumables are described in chapter 87 of the Statistics Canada publication titled Standard Classification of Goods for military and non-military road motor vehicles such as parts for passenger automobiles, buses, trucks, trailers, motorcycles, etc. It excludes tires and tubes. Note: 1. Tubes and tires should be included in object 1267.
        1264
Other vehicles

Description:

Acquisition of vehicles not specifically included in object 1261. Such vehicles are classified in chapters 86 and 87 of the Statistics Canada publication titled Standard Classification of Goods. It includes railway rolling stock, bicycles, agricultural tractors, etc.
        1267
Miscellaneous vehicles Parts, Including Tires and Tubes

Description:

Parts and consumables for vehicles that are not included in objects 1261 to 1264. It includes parts classified in chapters 40, 86 and 87 of the Statistics Canada publication titled Standard Classification of Goods, such as those for railway rolling stock, bicycles, agricultural tractors, rubber tires and tubes, etc.
      127
Arms and ammunition
        1271
Weapons (Including parts)

Description:

Expenditures for weapons for defence purposes are classified in chapter 93 of the Statistics Canada publication titled Standard Classification of Goods.
        1273
Ammunition

Description:

Expenditures for ammunition for defence purposes are classified in chapter 93 of the Statistics Canada publication titled Standard Classification of Goods.
    13
Acquisition of land, buildings and works (standard object 08)

Description:

Notes: 1. Sub-category 13 for Acquisition of Land, Buildings and Works corresponds to all objects previously in standard object 08. This sub-category will continue to be aligned to standard object 08. Within the sub-category there are 4 objects that correspond with the previous ones. No change has been made to these objects other than to change their first 2 digits from "08" to "13". 2. Amounts for the Construction of Land, Buildings and Works should no longer be included in standard objects 08 respectively, unless the assets concerned are acquired in their entirety. Amounts for Own Account Construction where assets are being constructed by a department using its own labour, materials, hired professional services, etc. should be charged to the pertinent object in sub-categories 01 to 12 which describes the pertinent type of service or good purchased as part of constructing the asset.
      130
Acquisition of land
        1301
Acquisition of land

Description:

Expenditures for acquisition of land.
      131
Acquisition of engineering works
        1310
Marine installations

Description:

Construction or acquisition of all marine installations and works including docks, wharves, piers, and breakwaters, canals and dykes, retaining walls, embankment, etc.
        1316
Roads, highways and airport runways

Description:

Construction or acquisition of roads, highways and airport runways including any grading, scraping, oiling and filling. It includes construction of parking lots, sidewalks and paths.
        1335
Bridges, trestles, culverts, overpasses and viaducts

Description:

Expenditures for bridges, trestles, culverts, overpasses, and viaducts.
        1339
Other engineering works

Description:

Construction and acquisition of any other engineering works not specified in objects 1310 to 1335 inclusive. Such works include incinerators, tunnels and subways, mine shafts, swimming pools, tennis courts, outdoor recreation facilities, and gas and oil facilities and railway, telephone or telegraph installations, park systems, landscaping, fences, watermains, hydrants and services, sewage systems, pumping stations, dams, reservoirs, generating plants, power transmission and distribution lines, etc.
      134
Acquisition of Non—Residential buildings
        1340
Office buildings

Description:

Construction or acquisition of all office buildings, including post offices and customs buildings.
        1343
Commercial buildings

Description:

Construction or acquisition of all commercial buildings including warehouses, storehouses, refrigerated storage, stores, theatres, arenas, amusement and recreational buildings, grain elevators, laundries, dry cleaning establishments, hotels, clubs, restaurants, cafeterias, garages and service stations.
        1350
Industrial buildings

Description:

Construction and acquisition of all industrial buildings including factories, plants, workshops, food canneries, and smelters, railway stations, mine stations, water and fuel stations.
        1356
Schools and other educational buildings

Description:

Expenditures for schools and other educational buildings.
        1357
Hospitals, sanatoria, clinics and first—aid stations

Description:

Expenditures for hospitals, sanatoria, clinics and first-aid stations.
        1358
Other Institutional buildings

Description:

Construction or acquisition of any institutional buildings not specified in objects 1356 and 1357. It includes churches, jails, court-houses, penitentiaries, libraries, orphanages, homes for the aged.
        1360
Buildings or installations for telecommunications, computer and/or office systems

Description:

Construction or acquisition of buildings, installations or other facilities dedicated to telecommunications, computer and/or automated office systems. It includes telephone exchanges and broadcasting, radio and television relay and booster stations. It excludes construction or acquisition of office or general purpose buildings that include these types of equipment, but are not dedicated to them. Note: For office or general purpose buildings that include facilities for these types of equipment, expenditures for their construction or acquisition will be classified under object 1340 or the other relevant object that describes the type of building.
        1362
Passenger terminals—Air, bus, boat, train and other

Description:

Expenditures for passenger terminals—air, bus, boat, train and other.
        1363
Armouries, barracks, drill halls, etc.

Description:

Expenditures for armouries, barracks, drill halls, etc.

Department(s) specific:

  • 018—National Defence (Department of)
  • 030—Royal Canadian Mounted Police

        1364
Laboratories

Description:

Expenditures for laboratories.
        1369
Other non—residential buildings

Description:

Construction or acquisition of any types of buildings not specified in objects 1340 to 1364 inclusive and 1370. Such buildings include farm buildings, bunk houses, dormitories, bush depots, camps and aircraft hangars.
      137
Acquisition of Residential buildings
        1370
Residential buildings

Description:

Construction or acquisition of residential buildings such as houses, apartment buildings, condominiums, etc. It excludes barracks. Note: Barracks should be included in object 1363.
  2
Transfer payments (standard object 10)

Description:

Transfer payments comprise grants, contributions, and subsidies made by government for which no goods or services are received. This category includes the major social assistance payments made to persons such as Old Age Security benefits and related allowances, Family Allowances, Veterans' pensions and allowances; subsidies and payments to the provinces and territories under the Constitution Acts, the Federal-Provincial Fiscal Arrangements and Federal Post-Secondary Education and Health Contribution Act, 1977 and other statutes for medicare, hospital insurance, and official languages and for the Canada Assistance Plan; subsidies and capital assistance to industry; research grants and other assistance towards research carried on by non-governmental organizations; scholarships; sustaining grants to many national non-profit organizations; payments to municipalities for grants in lieu of taxes; contributions to international organizations and assessments for membership in such organizations, such as the contribution to the International Food Aid Program and Canada's assessment for membership in the United Nations.
    20
Transfer payments to persons

Description:

These transfer payments include grants and contributions to persons for old age security pensions, family allowances, fishermen's benefits, etc. Payments to non-profit organizations include payments to national organizations such as sports organizations, national health or welfare organizations, universities, etc.
      200
Payments to senior citizens

Description:

Payments to Senior Citizens
        2001
Old Age Security payments

Description:

Benefit payments under the Old Age Security Act to all senior citizens over 65 years of age. Note: This object includes the Guaranteed Income Supplement and the Spouse Allowance.

Department(s) specific:

  • 014—Employment and Social Development (Department of)

      201
Payments for pensions
        2011
Pensions World Wars I and II

Description:

Payment of pensions for disability and death to veterans of World War I and II. These pensions are payable under the Pension Act, the Civilian War Pensions and Allowances Act and various other Acts or Orders.

Department(s) specific:

  • 021—Veterans Affairs (Department of)

        2012
War veterans' allowances

Description:

Payment of allowances to veterans and dependants under the War Veterans Allowance Acts and Part XI of the Civilian War Pensions and Allowances Act.

Department(s) specific:

  • 021—Veterans Affairs (Department of)

        2013
Pensions to former government employees not entitled under current superannuation acts

Description:

Pension payments to former government employees that are not authorized under the Public Service Superannuation Act, the Canadian Forces Superannuation Act or the Royal Canadian Mounted Police Superannuation Act. Note: Pension payments under the Superannuation Acts should be included in object 6030.
        2014
Payments to former civilians and uniformed personnel

Description:

Pension payments to former civilians and uniformed personnel who served in the defence force—peacetime, in a special duty area, or in the special force in Korea, etc.
        2019
Other payments for pensions

Description:

All other payments for pension or allowances that are not included in objects 2011 to 2014. It excludes payments under the Public Service Superannuation Act (PSSA), the Canadian Forces Superannuation Act (CFSA) benefits and the Royal Canadian Mounted Police Superannuation Act (RCMPSA). Note: Pension payments under the Superannuation Acts should be included in object 6030.
      202
Transfer payments to promote employment
        2022
Assistance to persons to encourage employment

Description:

Payments to persons to encourage employment under programs such as the Innovations Program.
        2023
Payments relating to improvement and promotion of employability of individuals

Description:

Payments under the Human Resources Investment Fund (HRIF), established in 1995. The federal government works in concert with the provinces on designing, implementing and evaluating HRIF interventions.

Department(s) specific:

  • 014—Employment and Social Development (Department of)

        2029
Other Transfer payments to persons for Promotion of Employment

Description:

Any other non-recoverable payments to persons for promotion of employment that are not included in objects 2022 and 2023.
      203
Other Transfer payments to persons

Description:

Other Non-recoverable Payments
        2032
Payments to Aboriginal people

Description:

Payments to Aboriginal people under the Indian Act, other Acts, Agreements and Treaties. Aboriginal People include the First Nations, Inuit and Métis people.
        2035
Assistance to immigrants and refugees

Description:

Payments to immigrants and refugees to facilitate their settlement in Canada.

Department(s) specific:

  • 050—Citizenship and Immigration (Department of)

        2041
Transfer payments to persons for Research and Development (Including Scholarships)

Description:

Transfer payments to persons such as university professors and students, for any research and development.
        2049
Other non—recoverable payments to persons

Description:

Any other non-recoverable payments including those to homeowners that are not included in objects 2032 to 2041. Note: For 1998-99 and subsequent years, includes payments to all eligible senior citizens that are not included in object 2001 for expenditures over $1,000,000 annually.
        2051
Recoverable payments to persons

Description:

Budgetary payments that are recoverable but which cannot be considered as loans or investment transactions. Note: Recoverable Payments and Contingently Recoverable Payments are considered to be budgetary and cannot be classified as loans or investments because the criteria of self-sufficiency and/or acceptable rate of return cannot be met. An example of a recoverable payment is a case where a contribution payment is made to a person and the person is required by the terms of the agreement to repay it.
        2055
Contingency Recoverable payments to persons

Description:

Budgetary payments that are considered to be contingently recoverable because the recipient is required by express or implied terms and/or by agreement to repay all or part of the sums paid out if or when certain conditions or events occur. Note: Recoverable Payments and Contingently Recoverable Payments are considered to be budgetary and cannot be classified as loans or investments because the criteria of self-sufficiency and/or acceptable rate of return cannot be met. An example of a contingently recoverable payment is a case where a contribution agreement requires repayment of an amount made available to a person or corporation should that person or corporation reach a certain level of sales.
        2057
Child Tax Benefit

Department(s) specific:

  • 122—Canada Revenue Agency—(Administered Activities)

        2060
Goods and services tax (GST) credit to persons

Department(s) specific:

  • 122—Canada Revenue Agency—(Administered Activities)

    21
Transfer payments to industry

Description:

Transfer payments to industry are payments for subsidies and capital assistance to various types of industries such as agriculture, oil and gas, and freight rates. Capital assistance payments are made for research and development, defence, shipbuilding, agriculture, railways, etc.
      210
Agricultural subsidies

Description:

Agricultural Subsidies
        2102
Transfer payments to industry for the Benefit of Producers Under the Farm Income Protection Act.

Department(s) specific:

  • 001—Agriculture and Agri-Food (Department of)

        2103
Payments under Agricultural Income Disaster Assistance (AIDA)

Description:

Payments made to farms under the Agricultural Income Disaster Assistance (AIDA) program.

Department(s) specific:

  • 001—Agriculture and Agri-Food (Department of)

        2107
Miscellaneous agricultural subsidies

Description:

Payments to various recipients for any other agricultural subsidies not included in objects 2102 and 2103.

Department(s) specific:

  • 001—Agriculture and Agri-Food (Department of)

      212
Other subsidies to industry
        2120
Other freight rate subsidies to industry

Description:

Payments to railway companies under various freight rate subsidies.

Department(s) specific:

  • 034—Transport (Department of)
  • 040—Canadian Transportation Agency

        2122
Steamship subsidies

Description:

Payments to shipowners of subsidies for steamships coastal service.

Department(s) specific:

  • 034—Transport (Department of)

        2125
Assistance to industry to encourage employment

Description:

Subsidy payments to industry to encourage employment.
        2126
Subsidy payments to industry for research and development

Description:

Subsidy payments to industry for research and development.
        2127
Payments to industry under loan guarantees

Description:

All amounts paid to a creditor by the federal government under various loan guarantees, such as payments related to Agent Crown corporations, or made under the Small Business Loans Act, the Canada Student Loans Act, and other specific legislation and agreements. Note: Many of the arrangements have two components: an interest subsidy and a guarantee against default. Only the component related to loan guarantee should be coded here. The interest subsidy should be coded as Transfer Payments to the relevant object under Standard Object 10.
        2130
Payments for the Confederation Bridge

Description:

Subsidy payments for the Confederation Bridge linking the provinces of Prince Edward Island and New Brunswick.

Department(s) specific:

  • 034—Transport (Department of)

        2132
Payments to Aboriginal corporations

Description:

Payments to aboriginal corporations. This includes the First Nations, Inuit and Métis corporations.
        2133
Payments to financial institutions under the Canada students loan act and Canada Student Financial Assistance Act

Description:

Payments to financial institutions relating to student loans in default.

Department(s) specific:

  • 014—Employment and Social Development (Department of)

        2139
Other non—recoverable subsidies to industry

Description:

All other payments to industry for subsidies that are not specifically included in objects 2122 to 2133, 2151 and 2155.
        2151
Recoverable subsidy payments to industry

Description:

Budgetary payments to industry that are recoverable but which cannot be considered as loan or investment transactions.
        2155
Contingency—Recoverable subsidy payments to industry

Description:

Budgetary payments to industry that are considered to be contingently recoverable because the recipient is required by express or implied terms and/or by agreement to repay all or part of the sums paid out if or when certain conditions or events occur.
      217
Transfer payments for capital assistance

Description:

Non-recoverable Payments
        2170
Transfer payments to industry for Research and Development

Description:

Transfer payments to industry for capital assistance for research and development in any field.
        2171
Transfer payments to the defence industry for capital assistance

Description:

Transfer payment to defence industries to develop and sustain their technological capability.
        2174
Payments to industry under industrial and regional development

Description:

Payments to industries and others for capital assistance in regional and industrial development.
        2178
Energy conservation projects

Description:

Payments to businesses for various energy conservation projects such as the Super Energy Efficient Housing Demonstration Program. Note: Payments to consumers should be coded to object 2049.
        2179
Other Non—recoverable Transfer payments to industry for Capital Assistance

Description:

Any other non-recoverable payments for capital assistance which are not included in objects 2170 to 2178, 2181 and 2185.
        2181
Recoverable payments to industry for capital assistance

Description:

Budgetary payments for capital assistance that are recoverable but which cannot be considered as loans or investment transactions.
        2185
Contingency—Recoverable payments to industry for capital assistance

Description:

Budgetary payments for capital assistance that are considered to be contingently recoverable because the recipient is required by express or implied terms and/or by agreement to repay all or part of the sums paid out if or when certain conditions or events occur.
    22
Transfer payments to provinces and territories

Description:

Transfer payments to provinces and territories include payments for health insurance and social assistance, payments for education, fiscal transfer payments, etc. Transfer payments to municipalities include grants in lieu of taxes, assistance to encourage employment, etc.
      220
Transfer payments to provinces and territories for health insurance and social assistance (including prior year adjustments)

Description:

Payments for Health Insurance and Social Assistance
      221
Transfer payments to provinces and territories for Education
        2212
Payments for official languages to provinces and territories

Description:

Payments to provinces and territories in respect of programs relating to the use of official languages in education under the protocol and bilateral agreements. It includes programs of summer language bursaries and assistance to independent schools and to associations of independent schools.

Department(s) specific:

  • 135—Canadian Heritage (Department of)

        2214
Alternative payments to provinces under the Canada Student Financial Assistance Act

Description:

Payments to provinces and territories of interest and liabilities for Guaranteed Loans and Alternative Payments under the Canada Student Financial Assistance Act.

Department(s) specific:

  • 014—Employment and Social Development (Department of)

        2215
Payments to Quebec for Cree and Inuit education

Description:

Payments to the Province of Quebec for the education of the Cree and the Inuit people.

Department(s) specific:

  • 042—Indian Affairs and Northern Development (Department of)
  • 078—Canadian Northern Economic Development Agency

        2216
Payments to non—native educational institutions

Description:

Transfer payments to provinces and territories for non-native educational institutions on behalf of native peoples. Note: Other payments to non-native educational institutions (i.e. not to provinces and territories) should be included in object 2621.
        2217
Payments to non—native school boards

Description:

Transfer payments to provinces and territories for non-native school boards on behalf of native peoples. Note: Other payments to non-native school boards (i.e. not to provinces and territories) should be included in object 2622.
        2218
Special payments to provinces under the Apprentice Loans Act

Description:

Special payments to provinces under Section 7 of the Apprentice Loans Act.

Department(s) specific:

  • 014—Employment and Social Development (Department of)

        2219
Other Transfer payments to provinces and territories for Education

Description:

Any other transfer payments to provinces and territories for education that are not specifically included in object 2212 to 2217.
      222
Fiscal transfer payments
        2221
Payments to provinces and territories under taxation agreements

Description:

Payments to provinces and territories under the Constitution Act, 1867-1982, the Federal-Provincial Fiscal Arrangements Act and the Federal Post-Secondary Education and Health Contributions Act, 1977 and Other Statutory Authorities. The purpose of these payments is to allow all provinces and territories to deliver an acceptable level of services.

Department(s) specific:

  • 006—Finance (Department of)

        2223
Statutory grants to provinces and territories (authorized under the Constitution Acts)

Description:

Payments to various provinces and territories made originally under the British North America Act (now the Constitution Acts). It includes special payments to Newfoundland. Note: The types of payments are described in the Provincial Subsidies Act.

Department(s) specific:

  • 006—Finance (Department of)

        2232
Canada Health and Social Transfer payments

Description:

Transfer payments to provinces and territories under the Canada Health and Social programs—Part V of the Federal-Provincial Fiscal Arrangements Act.

Department(s) specific:

  • 006—Finance (Department of)

        2233
Alternative payments to provinces and territories for standing programs

Description:

Alternative payments to provinces and territories for standing programs under Part VI of the Federal-Provincial Fiscal Arrangements Act.

Department(s) specific:

  • 006—Finance (Department of)

        2239
Other Fiscal Transfer payments to provinces and territories

Description:

Any other fiscal transfer payments to provinces and territories not specifically included in objects 2221 to 2233.

Department(s) specific:

  • 006—Finance (Department of)

      224
Other Transfer payments to provinces and territories
        2241
Payments to provinces and territories for services to young offenders

Description:

Transfer payments to provinces and territories in accordance with agreements towards funding the cost of services provided to young offenders under the Young Offenders Act.

Department(s) specific:

  • 013—Justice (Department of)

        2243
Payments for legal aid systems to provinces and territories

Description:

Payments to provinces and territories under Legal Aid Agreements to assist in the operation of legal aid systems.

Department(s) specific:

  • 013—Justice (Department of)

        2244
Payments for environmental projects to provinces and territories

Description:

Payments to provinces and territories for various environmental projects under the Canada Water Act, the Clean Air Act, etc.
        2245
Crop insurance payments to provinces and territories

Description:

Payments to the provinces under the Crop Insurance Act for field crop producer losses.

Department(s) specific:

  • 001—Agriculture and Agri-Food (Department of)

        2247
Assistance to provinces and territories to encourage employment

Description:

Payments to provinces and territories to encourage employment.

Department(s) specific:

  • 014—Employment and Social Development (Department of)

        2248
Canada—Nova Scotia Offshore Revenue Account and Fiscal Equalization Offshore Petroleum Resource Accord

Description:

Payments to the Canada/Nova Scotia Offshore Revenue Account and to the Fiscal Equalization Offshore Petroleum Resource Accord.

Department(s) specific:

  • 041—Natural Resources (Department of)

        2249
Payments to provinces and territories for provincial highways, secondary and access roads

Description:

Payments to provinces to assist in the construction strengthening and improvement of provincial highways, secondary and access roads.
        2250
Transfer payments to territories for operating expenditures

Description:

Payments to the Yukon, Northwest and Nunavut Territories for the delivery of public services.

Department(s) specific:

  • 006—Finance (Department of)

        2253
Canada/Quebec accord on immigration

Description:

Payments to the Province of Quebec for the delivery of settlement services to new immigrants in that province.

Department(s) specific:

  • 050—Citizenship and Immigration (Department of)

        2254
Canada/Newfoundland Development Fund

Description:

Payments to the Canada/Newfoundland Development Fund for infrastructural costs relating to oil and gas.

Department(s) specific:

  • 041—Natural Resources (Department of)

        2255
Payments to provinces under Canada Infrastructure Program

Description:

Payments to provinces and territories under the Canada infrastructure program. The Canada infrastructure program is a tripartite initiative of the federal, provincial and municipal governments to support economic recovery through job creation in critical sectors and to improve local infrastructure necessary for the delivery of quality public services. Broad infrastructure classes for this program include: road, bridge, sewer and water services, community facilities, sports and cultural centres, schools, colleges and universities, and other projects, including innovative technologies.
        2257
Development initiatives paid to provinces and territories under the general development and subsidiary agreements

Description:

Payments to provinces and territories for the development of employment opportunities under the Regional Development Incentives Act and the Industrial and Regional Development Act.
        2259
Other Transfer payments to provinces and territories

Description:

Payments to provinces and territories under various acts for any program not specified in objects 2241 to 2257 inclusive.
    23
Transfer payments to or on behalf of international organizations and foreign countries

Description:

Transfer payments to international organizations and foreign countries are generally payments for the benefit of recipients in developing countries. These payments include the purchase of goods and services for development assistance, contributions to the North Atlantic Treaty Organization (NATO), payments to promote Canadian export sales, international Food Aid Program, etc.
      230
Transfer payments for development assistance to other countries

Description:

Payments for Development Assistance to Other Countries
        2301
Purchase of goods for development assistance

Description:

Payments to suppliers for goods or commodities for international development assistance under the Department of External Affairs Act and the International Development Continuing Assistance Act.

Department(s) specific:

  • 005—Foreign Affairs, Trade and Development (Department of)

        2302
Purchase of services for development assistance

Description:

Payments to suppliers for services for international development assistance under the Departmental of External Affairs and the International Development Continuing Assistance Act.

Department(s) specific:

  • 005—Foreign Affairs, Trade and Development (Department of)

        2303
Payments for development assistance to Canadian non—government organizations

Description:

Payments to Canadian non-government organizations for the benefit of recipients in developing countries.
        2304
Other payments for development assistance to foreign countries

Description:

Payments for other economic assistance such as mutual aid and direct aid by the Department of National Defence.
      231
Transfer payments to international organizations
        2311
Payments to United Nations and related organizations

Description:

Payments to the United Nations and related organizations for development assistance.
        2312
Contributions to North Atlantic Treaty Organization (NATO) and NATO—related programs

Description:

Payments to North Atlantic Treaty Organization (NATO) and NATO-related programs such as NATO military budget, infrastructure, pensions, etc., under the National Defence Act.

Department(s) specific:

  • 018—National Defence (Department of)

        2314
Payments to the International Development Association

Description:

Payments to the International Development Association in support of assistance programs and projects and for special administrative expenses related thereto.
        2315
Payments to international banks and financial institutions

Description:

Transfer payments to international development banks and financial institutions.
        2319
Payments to other international organizations

Description:

Payments in the form of grants and contributions to any other international organizations not specifically included in objects 2311 to 2315.
      232
Other transfer payments to or on behalf of international organizations and foreign countries
        2321
Transfer payments to promote Canadian export sales

Description:

Payments to persons, groups of persons, councils and associations to promote the development of Canadian export sales.
        2322
International Food Aid Program

Description:

Food aid payments to international development institutions or international non-governmental organizations for the benefit of recipients in developing countries and for special administrative expenses directly related thereto.
        2329
Other transfer payments outside Canada to or on behalf of international organizations and foreign countries

Description:

Any other payments to entities not included in object 2321 or 2322.
      239
Foreign exchange gain/loss 
        2390
Foreign exchange gain/loss on transfer payments
    24
Transfer Payments to organizations, including Crown corporations and non—profit organizations

Description:

.
      241
Transfer payments to universities
        2411
Payments to universities in aid of research

Description:

Payments to universities in aid of research.
        2412
Assistance to encourage employment

Description:

Payments to universities for the purpose of providing employment to students.
        2419
Other Transfer payments to universities

Description:

Other transfer payments to universities not specifically included in objects 2411 and 2412.
      242
Transfer payments to Aboriginal organizations
        2421
Payments to First Nations, Inuit and Métis school boards

Description:

Payments to First Nations, Inuit and Métis school boards under the Indian Act, other Acts, Agreements and Treaties for educational institutions.

Department(s) specific:

  • 014—Employment and Social Development (Department of)
  • 022—Health (Department of)
  • 042—Indian Affairs and Northern Development (Department of)
  • 078—Canadian Northern Economic Development Agency

        2422
Payments to other First Nations, Inuit and Métis educational institutions

Description:

Payments to First Nations, Inuit and Métis under the Indian Act, other Acts, Agreements and Treaties for educational institutions.
        2423
Payments to other First Nations, Inuit and Métis associations

Description:

Payments to First Nations, Inuit and Métis associations other than educational institutions under the Indian Act, other Acts, Agreements and Treaties. Notes: Payments to First Nations, Inuit and Métis educational institutions are included in object 2422.
      243
Transfer Payments to Other Non—Profit Institutions
        2431
Payments to non—profit national organizations

Description:

Payments to various national non-profit organizations, such as national sports organizations, labour unions, national health or welfare organizations, social services organizations, etc., but excluding First Nation and Inuit associations.
        2432
Payments to provincial/territorial non—profit organizations

Description:

Payments to various provincial or territorial non-profit organizations, such as sports organizations, social services organizations, labour unions, etc.
        2433
Payments to local non—profit organizations

Description:

Payments to non-profit local organizations for the purpose of addressing various local needs.
        2434
Assistance to non—profit organizations to encourage employment

Description:

Payments to non-profit organizations other than universities for the purpose of providing employment to unemployed workers.
        2436
Payments for research and development to non—profit organizations

Description:

Payments for research and development to non-profit institutions in any field. ECON 2411 should be used for transfer payments to universities for research.
        2437
Payments for the environment to non—profit organizations

Description:

Payments to non-profit institutions and organizations for the purpose of improving the quality of the environment such as air, water, land etc.

Department(s) specific:

  • 007—Environment (Department of the)
  • 034—Transport (Department of)
  • 041—Natural Resources (Department of)
  • 042—Indian Affairs and Northern Development (Department of)
  • 078—Canadian Northern Economic Development Agency
  • 086—Fisheries and Oceans (Department of)

        2449
Other Transfer Payments to Non—profit Institutions

Description:

Other payments to non-profit institutions not specifically included in objects 2431 to 2437.
      245
Payments to Crown corporations
        2451
Payments to Crown corporations

Department(s) specific:

  • 091—Canada Mortgage and Housing Corporation (Crown Corporation)

    26
Transfer payments to municipalities and local organizations
      261
Transfer payments to municipalities
        2611
Grants in lieu of property taxes paid to municipalities

Description:

Grants in lieu of taxes paid to municipalities and other taxing authorities for federal properties pursuant to the Municipal Grants Act.
        2613
Assistance to municipalities to encourage employment

Description:

Assistance to municipalities to encourage employment.

Department(s) specific:

  • 014—Employment and Social Development (Department of)

        2614
Payments to municipalities under Canada Infrastructure Program

Description:

Payments to municipalities under the Canada infrastructure program. The Canada infrastructure program is a tripartite initiative of the federal, provincial and municipal governments to support economic recovery through job creation in critical sectors and to improve local infrastructure necessary for the delivery of quality public services. Broad infrastructure classes for this program include: road, bridge, sewer and water services, community facilities, sports and cultural centres, schools, colleges and universities, and other projects, including innovative technologies.
        2619
Other Transfer payments to municipalities

Description:

All other payments to municipalities not specifically included in objects 2611 to 2614.
      262
Transfer payments to other local organizations
        2621
Payments to non—native educational institutions

Description:

Payment to non-native educational institutions on behalf of native peoples. Note: Transfer payments to provinces and territories for non-native educational institutions on behalf of native peoples should be included in object 2216.
        2622
Payments to non—native school boards

Description:

Payments to non-native school boards on behalf of native peoples. Note: Transfer payments to provinces and territories for non-native school boards on behalf of native peoples should be included in object 2217.
    28
Reallocation of transfer payments
      281
Reallocation of transfer payments Between Programs or Departments
        2811
Grants in lieu of taxes recovered from other departments

Description:

Grants in lieu of taxes recovered by Public Works and Government Services Canada (PWGSC) from other government departments.

Department(s) specific:

  • 127—Public Works and Government Services (Department of)

      282
Transfer payments expenses recorded for accounting purposes
        2821
Provision for valuation for loans, investments and advances
        2822
Expenses for accrued liabilities
  3
Other expenditures
    30
Transfers to Crown corporations and other entities (standard object 12)
      300
Transfers to Schedule III, Part I Corporations and their Wholly—Owned Subsidiaries

Description:

Transfers to Schedule III Part I Corporations and their wholly-owned subsidiaries for program expenditures, working capital, operating losses and other purposes specified in various statutes or appropriations. The following objects have been established to identify transfers to individual corporations.
        3001
Atomic Energy of Canada Ltd.

Department(s) specific:

  • 041—Natural Resources (Department of)

        3003
Canada Mortgage and Housing Corporation

Department(s) specific:

  • 091—Canada Mortgage and Housing Corporation (Crown Corporation)

        3005
Canadian Commercial Corporation

Department(s) specific:

  • 005—Foreign Affairs, Trade and Development (Department of)

        3009
National Capital Commission

Department(s) specific:

  • 005—Foreign Affairs, Trade and Development (Department of)

        3010
Export Development Canada

Department(s) specific:

  • 005—Foreign Affairs, Trade and Development (Department of)
  • 123—Export Development Canada (Crown Corporation)

        3011
Standards Council of Canada

Department(s) specific:

  • 033—Industry (Department of)

        3012
VIA Rail Canada Inc.

Department(s) specific:

  • 034—Transport (Department of)

        3014
Jacques Cartier and Champlain Bridges Inc.

Department(s) specific:

  • 142—Office of Infrastructure of Canada

        3017
Marine Atlantic Inc.

Department(s) specific:

  • 034—Transport (Department of)

        3018
Canadian Dairy Commission

Department(s) specific:

  • 134—Canadian Dairy Commission

        3023
Canadian Museum for Human Rights

Department(s) specific:

  • 135—Canadian Heritage (Department of)

        3024
Canadian Museum of Civilization

Department(s) specific:

  • 135—Canadian Heritage (Department of)

        3025
Canadian Museum of Nature

Department(s) specific:

  • 135—Canadian Heritage (Department of)

        3026
National Museum of Science and Technology

Department(s) specific:

  • 135—Canadian Heritage (Department of)

        3027
National Gallery of Canada

Department(s) specific:

  • 135—Canadian Heritage (Department of)

        3029
Other

Description:

Transfers to Schedule III Part I Corporations and their wholly-owned subsidiaries that are not included in objects 3001 to 3027 inclusive.
        3030
Canadian Tourism Commission Corporation

Department(s) specific:

  • 033—Industry (Department of)

        3031
Enterprise Cape Breton

Department(s) specific:

  • 023—Atlantic Canada Opportunities Agency

        3032
Canadian Museum of Immigration at Pier 22

Department(s) specific:

  • 135—Canadian Heritage (Department of)

      304
Transfers to Schedule III, Part II Corporations and their wholly—owned subsidiaries

Description:

Transfers to Schedule III Part II Corporations and their wholly-owned subsidiaries for program expenditures, working capital, operating losses and other purposes specified in various statutes or appropriations.
        3041
Canada Post Corporation

Department(s) specific:

  • 034—Transport (Department of)
  • 042—Indian Affairs and Northern Development (Department of)

        3059
Other

Description:

Transfers to Schedule III Part II Corporations and their wholly-owned subsidiaries that are not included in object 3041.
      306
Transfers to other Crown corporations and other entities
        3061
Canada Council

Department(s) specific:

  • 135—Canadian Heritage (Department of)

        3062
Canadian Broadcasting Corporation

Department(s) specific:

  • 135—Canadian Heritage (Department of)

        3063
International Development Research Centre

Department(s) specific:

  • 005—Foreign Affairs, Trade and Development (Department of)

        3064
National Arts Centre Corporation

Department(s) specific:

  • 135—Canadian Heritage (Department of)

        3065
Telefilm Canada

Department(s) specific:

  • 037—Telefilm Canada

        3079
Other

Description:

Transfers to Other Crown Corporations and Other Entities that are not included in objects 3061 to 3065 inclusive.
      308
Transfers to joint and mixed enterprises and their subsidiaries

Description:

Transfers to joint and mixed enterprises and their subsidiaries for program expenditures, working capital, operating losses and other purposes specified in various statutes or appropriations.
    31
Public debt charges (standard object 11)

Description:

All expenditures pertaining to the interest on the unmatured debt of Canada (including Treasury Bills) and on other liabilities such as trust and other special funds. It also includes the cost of issuing new loans, amortization of bond discount, premiums and commissions, and the costs of servicing the Public Debt.
      310
Interest on unmatured debt of Canada
        3101
Marketable bonds payable in Canadian currency

Description:

Interest on marketable bonds payable in Canadian currency. Such interest is generally payable to the holder semi-annually. The interest is paid when due, if the bonds are fully registered or upon presentation of an attached coupon, if it is a coupon bond. Such interest is accrued to budgetary expenditures and charged to this object on a monthly basis over the term of the bond. Note: Interest on these bonds is credited monthly to interest due on matured debt ( objects 6211 or 6212).

Department(s) specific:

  • 006—Finance (Department of)

        3102
Canada Savings Bonds (CSB)

Description:

Interest payable on CSBs. Such interest is generally payable annually to the holder of a regular bond, or at the time of maturity to the holder of a compound bond. However, if a CSB is redeemed on demand by the holder, any interest accrued up to the end of the previous month is paid. Interest on both regular and compound bonds is accrued to expenditure and charged to this object on a monthly basis over the terms of the bonds. Note: Interest accrued on these bonds is credited monthly to interest due on matured debt (object 6211).

Department(s) specific:

  • 006—Finance (Department of)

        3103
Special nonmarketable securities

Description:

Interest payable on special non-marketable securities issued by the Government of Canada exclusively to the Canada Pension Plan Investment Fund. Interest is generally payable semi-annually, but if the securities are redeemed before maturity, any accrued interest is paid.

Department(s) specific:

  • 006—Finance (Department of)

        3104
Treasury bills

Description:

Amortization on a monthly basis over the terms of the relevant Treasury bills of the unamortized discounts on the Treasury bills. Notes: 1. At time of issue, Treasury bills are issued at a discount in lieu of interest payments. Thereafter, the discount is amortized over the bill's term of 1, 3, 6 or 12 months. 2. The discount on new Treasury bills is recorded in object 7041. The amortization of the discount is recorded in object 7042 when it is charged to this object.

Department(s) specific:

  • 006—Finance (Department of)

        3105
Marketable bonds payable in foreign currencies

Description:

Interest on marketable bonds payable in foreign currency. Such interest is generally payable to the holder semi-annually. The interest is paid when due, if the bonds are fully registered or upon presentation of an attached coupon, if it is a coupon bond. Such interest is accrued to budgetary expenditures and charged to this object on a monthly basis over the term of the bond. Note: Interest on these bonds is credited monthly to interest due on matured debt (objects 6211 or 6212).

Department(s) specific:

  • 006—Finance (Department of)

        3106
Notes and loans payable in foreign currencies

Description:

Interest payable on borrowings by the Government of Canada under agreements with banks in Canada, United States, Switzerland, Japan and other international banks. Such interest is accrued to expenditures and charged to this object on a monthly basis over the term of the note or loan. Note: Interest accrued on these borrowings is credited to object 6212.

Department(s) specific:

  • 006—Finance (Department of)

        3107
Canada bills payable in foreign currency

Description:

Interest on Canada bills that is payable in foreign currency.

Department(s) specific:

  • 006—Finance (Department of)

      311
Interest on specified purpose accounts and other liabilities
        3111
Interest on superannuation and other pension accounts

Description:

Interest paid on Superannuation Accounts (Public Service, Canadian Forces, and the Royal Canadian Mounted Police (RCMP)), other pension accounts, Supplementary Retirement Benefits Account, and the Government Annuities Account. Such amounts are charged in accordance with the pertinent sections of the related acts. Note: This amount is credited to object 6025.

Department(s) specific:

  • 006—Finance (Department of)

        3112
Interest on the Employment Insurance Account

Description:

Interest paid on the balance of the Employment Insurance Account. Note: This amount is credited to object 8114.

Department(s) specific:

  • 006—Finance (Department of)

        3113
Interest on the Canada Pension Plan Account

Description:

Interest paid on the operating balance of the Canada Pension Plan Account. Note: This amount is credited to object 6025.

Department(s) specific:

  • 006—Finance (Department of)

        3114
Interest on other liabilities

Description:

Interest payments on all other liabilities included in the accounts of Canada such as interest payments on deposit and trust accounts. Note: These amounts are credited to object 6082.

Department(s) specific:

  • 006—Finance (Department of)

      312
Interest on other accounts
        3121
Interest on Special Drawing Rights and other foreign exchange accounts

Description:

Interest on Special Drawing Rights and all other Foreign Exchange accounts. Note: The amounts are credited to various objects in standard object 51.

Department(s) specific:

  • 006—Finance (Department of)

      313
Bond discounts and premiums
        3131
Amortized Bond discounts and premiums

Description:

Amortized amount of net losses or gains resulting from the issue of marketable bonds. Such amounts are charged to unamortized discounts and premiums (reporting object 705) at the time of the issue, and then amortized over the term of the bonds. Note: The discount is the difference between the cash proceeds of the sale and the face value of the bond that was issued and which is due at maturity.

Department(s) specific:

  • 006—Finance (Department of)

      314
Cost of issuing and servicing the public debt
        3142
Commission and remuneration on bonds

Description:

Commissions paid on the sale of marketable securities and amortization of commission on Canada Savings Bonds (CSB). Note: Commissions paid on Canada Savings Bonds (CSB) are included in reporting object 703 until they are amortized over a 3 year period.

Department(s) specific:

  • 006—Finance (Department of)

        3143
Cost of servicing Canadian and foreign debt

Description:

Cost of servicing Canadian and foreign debt, and standby credit.

Department(s) specific:

  • 006—Finance (Department of)

    32
Other subsidies and payment (standard object 12)

Description:

All expenditures for payments to certain non-budgetary accounts, as well as the write-offs of various types of losses, the annual adjustment of reserves for financial claims and some other miscellaneous expenditures.
      321
Deficits and write—offs to losses
        3213
Losses of money

Description:

Any loss of money that is covered by the Treasury Board Directive on Losses of Money and Property. It includes lost, stolen or misappropriated receipts; cash shortages; petty cash losses; and overpayments, erroneous payments, unauthorized expenditures resulting from fraud, defalcation or wilful misrepresentation, etc.
        3214
Deficits and write—offs not elsewhere specified

Description:

Deficits and write-offs not specified in object 3213.
        3215
Deletion and write—offs of loans, investments and advances

Description:

Amounts deleted from the Accounts of Canada for a loan, investment or advance under the Debt Write-off Regulations of Section 25 of the Financial Administration Act. This requires that the write off of any non budgetary items on the Statement of Assets and Liabilities, principally loans and investments, be approved by Parliament because the writing off of these debts results in an expenditure. Therefore, departments must continue to submit these items to the Treasury Board, regardless of the amount involved.
        3216
Loss on foreign currency transactions

Description:

Loss from premium or discount on exchange of foreign currency transactions or from operations of foreign exchange accounts such as the Exchange Fund Account. Note: Foreign currency transactions are translated and recorded in Canadian currency equivalents at the exchange rates prevailing on the transaction dates. Any loss from a premium or a discount is recorded in this object. See object 4892 for gains on foreign currency transactions.
        3217
Forgiveness of loans, investments, and advances

Description:

Amounts deleted from the Accounts of Canada for a loan, an investment or an advance under the Forgiveness of debts and obligations Section 24.1 of the Financial Administration Act or any other authority of parliament. Such amounts could be loans, investments or advances to Crown corporations, developing countries, individuals or private sector enterprises.
      323
Transfers to non—budgetary funds and accounts
        3239
Transfers to non—budgetary funds and accounts

Description:

Any transfers to non-budgetary funds and accounts.
      324
Discounts earned
        3241
Discounts/Rebates earned for early payment to suppliers or through the use of acquisition cards

Description:

Discounts earned for early payments to suppliers in accordance with the policy on Payment On Due Date (PODD). It includes all discounts related to the purchase of goods or services included in Standard Objects 01 to 12. It includes the rebates received on purchases through use of the acquistion cards. This object will therefore have a credit balance. Note: When requisitioning payments, the gross amount is charged to the object relating to the goods or services acquired, the discount for early payment is credited or the use of an acquisition card to object 3241, and payment is made for the net amount.
      325
Miscellaneous expenditures
        3249
Court awards to industry

Description:

Expenditures related to the settlement of court awards to business litigants. This object is required to separately identify court awards with the business sector. Notes: 1. A court award is an amount awarded by any court of jurisdiction which is to be paid by the Crown. 2. In 1995-96, these expenditures were included in object 3251.
        3250
Court awards to persons

Description:

Expenditures related to the settlement of court awards to private litigants. This object is required to separately identify transactions with the personal sector. Notes: 1. A court award is an amount awarded by any court of jurisdiction which is to be paid by the Crown. 2. In 1995-96, these expenditures were included in object 3251.
        3251
Damage and other claims against the Crown

Description:

Expenditures related to the settlement of damage and other claims against the Crown, and court awards, not included in object 3249 and 3250. Claims means claims for damages and includes requests that the Crown make payments as compensation for losses or expenditures incurred by anyone, but does not include claims in contract; under Section 11 of the Canadian Human Rights Act (Equal Wages); or claims governed by other authorities, such as losses and recovery of money, or damages to servants' effects on relocation. Note: Court awards to industry and to persons respectively are now included in object 3249 and 3250.
        3252
Interest, administration or service charges, and other penalty charges

Description:

Amounts charged by suppliers in the form of interest, administration or service charges due to a delay in making a payment to the supplier. It includes all payments paid in accordance with the policy on Payments on Due Date (PODD). It also includes the interest component on capital lease payments and the interest related to Alternative Financing Arrangements (Public Private Partnerships).
        3253
Interest and service charges paid to financial institutions

Description:

Amounts paid to banks and other financial institutions in the form of interest and service charges. The use of this object is restricted to the Receiver General and should not be used by other departments to record interest or service charges on overdue accounts. Note: Service charges on overdue suppliers' accounts should be included in object 3252.

Department(s) specific:

  • 127—Public Works and Government Services (Department of)

        3256
Canadian Security Intelligence Service

Description:

All expenditures related to the Canadian Security Intelligence Service.

Department(s) specific:

  • 095—Canadian Security Intelligence Service

        3257
Ex gratia payments

Description:

Ex gratia payment means a payment made in the public interest for loss or expenditure incurred for which there is no legal liability on the part of the Crown. Note 1: Employee reward and recognition costs should be coded to object 0186.
        3258
Communications Security Establishment

Description:

All expenditures related to the Communications Security Establishment.

Department(s) specific:

  • 165—Communications Security Establishment

        3259
Miscellaneous expenditures not Elsewhere Classified

Description:

All expenditures not elsewhere classified in any object in standard objects 01 to 12. It includes landing fees, prisoner costs, inmate pay, etc. Note: Effort should be made to classify all expenditures under their proper object. Object 3259 should be used as a last resort only.
      326
Adjustment of reserves
        3261
Adjustment of provision for valuation of financial claims

Description:

Provision for valuation of assets such as loans, investments and advances. Note: The other side of this adjustment will be made to object 7021.
        3262
Adjustment of reserves for Loan Guarantees

Description:

Provision for borrowings of agent Crown corporations that the government expects it may be required to repay in accordance with the terms of a loan guarantee given to the lenders to the Crown corporation. This code is to be used by the Treasury Board Secretariat only. Note: The other side of this adjustment will be made to object 7021.

Department(s) specific:

  • 056—Treasury Board Secretariat

        3263
Allowance for increase in value of certain financial obligations

Description:

Provisions for the increase or decrease in the value of certain allowances related to financial obligations, such as employee vacation and termination benefits, and the payments under certain statutory authorities. This code is to be used by the Treasury Board Secretariat only. Note: The other side of this adjustment will be made to object 7021.

Department(s) specific:

  • 056—Treasury Board Secretariat

        3269
Other adjustments

Description:

Any other adjustment to an allowance or reserve that is not specifically included in objects 3261 to 3263.
  3A
Expenditures from internal sources or for accounting purposes
    34
Other expenditures from internal sources or for accounting purposes (standard object 12)
      342
Amounts paid between or within departments for administrative overhead, or other charges
        3421
General administrative services charged by other departments or by other programs within a department

Description:

Any general administrative services acquired by a department from another department or by a program within a department from another program.
        3422
Suspense account (debit)—Other government departments

Description:

An amount advanced temporarily to another government department so that it can purchase goods or services on behalf of the first department. This object will always have a debit balance. Note: 1. See object 3718 for the credit side of the entry.
        3424
Suspense activity allocation

Description:

The allocation of a transaction to a valid activity account which was set up as part of the program-activity classification. Such amounts are initially included in a suspense activity account until its ultimate disposition is determined. Notes: 1. This code is to be used only by departments that have a suspense activity account in the Master List of Programs and activities (See Section 6.2). 2. See object 3714 for the other side of the transaction.

Department(s) specific:

  • 005—Foreign Affairs, Trade and Development (Department of)
  • 018—National Defence (Department of)
  • 030—Royal Canadian Mounted Police
  • 054—Statistics Canada
  • 130—Canada Revenue Agency—(Agency Activities)

        3425
Reallocation of expenditures/costs within a department

Description:

The reallocation of expenditures or costs within a department for cost accounting purposes. This includes the reallocation of capital expenditures that were initially expensed and the transfer of construction costs at month end to the W-I-P account.
        3427
Reallocation of costs under shared cost programs

Description:

The reallocation of costs within or between departments under shared cost programs.
        3428
Payments in lieu of taxes paid to Public Works and Government Services Canada (PWGSC)

Description:

Departmental expenditures for grants in lieu of taxes paid to PWGSC.
        3429
Other

Description:

Other amounts paid between or within department which are not specifically included in objects 3421 to 3428.
      343
Amounts charged to revolving funds by departments or agencies

Description:

Note: This reporting object does not need to be used for all revolving funds. It is to be used by departments that are reallocating overhead or administrative charges or other amounts internally to their own revolving funds. It is not supposed to override the specific economic objects that identify operating expenditures in standard object 15.
        3431
Overhead or other amounts charged directly to revolving funds by departments or agencies

Description:

Any amount charged to a revolving fund by a department or a program for such expenses as overhead, terminal control costs, etc.

Note(s):

  • 1 This object should only have an "I" indicator in the line of coding.
        3432
Interest charged to revolving funds by department of finance

Description:

All interest paid by revolving funds to the Department of Finance on the account that represents the revolving funds Accumulated Net Charge against the Fund's Authority. Note: See chapter 11 of the Guide on Financial Administration for more explanation of these charges.

Note(s):

  • 1 This object should only have an "I" indicator in the line of coding.
        3433
Reallocation of expenditures/costs within revolving funds

Description:

An object used by revolving funds to record the allocation or reallocation of their expenditures or costs for cost accounting or other reasons.

Note(s):

  • 1 This object should only have an "I" indicator in the line of coding.
        3439
Other

Description:

Amounts charged to or within revolving funds which are not specifically included in objects 3431 to 3433.

Note(s):

  • 1 This object should only have an "I" indicator in the line of coding.
      344
Customs and excise duties, and federal sales tax
        3441
Customs import duties

Description:

The payment of custom import duties to Canada Revenue Agency, by departments and agencies.
        3442
Excise duties and federal sales tax

Description:

The payment of excise duties and federal sales tax to Canada Revenue Agency, by departments and agencies.
      345
Expenses charged to or from asset accounts for amortization or other purposes
        3451
Amortization expenses for capital assets

Description:

Expense charged to operations each year based on the amortization of its capital assets by a department.
        3452
Usage of inventory

Description:

Expense charged to operations each year based on the inventories usage by a department, either in its operation or for resale.
        3453
Recognition of unamortized expenses related to assets
        3459
Amortization of other assets accounts

Description:

All other expense charged to operations each year based on the amortization in usage of recorded assets by a department.
      346
Expenses charged to or from liability accounts
        3461
Allowance for vacation pay and similar employee benefits

Description:

Estimate of vacation pay and other accrued employee benefits.
        3462
Allowance for bad debts

Description:

Estimated portion of accounts receivable that will not be collected by a department.
        3463
Charges to remediation liabilities

Description:

Miscellaneous recoveries and credits to expenses as a result of accruals to a Contra Remediation Liability account.
        3469
Charges to other liability accounts

Description:

Miscellaneous charges to expenses as a result of month end or year end accruals.
      347
Transfer or incremental charges between appropriations

Description:

Note: Cost transfers between budgetary appropriations are restricted to incremental costs. The policy is described in the Guide on Financial Administration, pages 10.4.3 to 10.4.5 inclusive.
        3471
Incremental charges from other appropriations

Description:

Charges for all incremental expenditures from other budgetary appropriations either within the department or between departments. These types of charges can be the types of expenditures included in Standard Objects 01 to 12, if they were charges from outside parties.

Note(s):

  • 1 This object should only have an "I" indicator in the line of coding.
        3472
Incremental recoveries from other appropriations (credit)

Description:

Recovery of all incremental expenditures from other budgetary appropriations within a department or from other departments. This amount will have a credit balance.

Note(s):

  • 1 This object should only have an "I" indicator in the line of coding.
    37
Reallocation of expenditures/Recognition of revenue—From internal sources (standard object 12)

Description:

Notes: 1. The objects in sub-category 37 should be used for internal transactions where a department is reallocating expenditures and has no net voting authority. For gross reporting purposes, these objects are included as credits in Standard Object 12. 2. The objects in sub-category 46 should be used for internal transactions when a department has explicit parliamentary authority to net vote.
      371
Recoveries of expenditures between programs or departments
        3711
Overhead or other amounts recovered by departments and agencies from revolving funds

Description:

Overhead or other charges recovered by departments and agencies from Revolving Funds.

Note(s):

  • 1 This object should only have an "I" indicator in the line of coding.
        3712
Amounts recovered for general administrative services by other departments or by other programs within a department

Note(s):

  • 1 This object should only have an "I" indicator in the line of coding.
        3714
Suspense activity allocation

Description:

An account in the object classification which records a credit entry when an amount in the suspense activity account (Program-Activity classification) is allocated to the correct activity. Notes: 1. This code is to be used only by departments that have a suspense activity account in the Master List of Programs and Activities (Section 6.2). 2. See object 3424 for the other side of the transaction.
        3715
Recoveries of costs under shared cost programs

Description:

The reallocation of costs within or between departments under shared cost programs.
        3717
Recoveries of expenditures/costs within a department

Description:

Amounts credited in the reallocation of expenditures or costs within a department. Note: Refer to object 3425 for further explanations on these transactions.
        3718
Suspense account (credit balance)—Other government departments

Description:

An amount received from another government department on a temporary basis for purchasing goods or services for that department. This object will always have a credit balance. References: Treasury Board Secretariat Accounting Manual chapter 9.9. Funds Administered by Departments on Behalf of Other Government Departments and Receiver General Manual Chapter 14. Year-End Timetable and Procedures.
        3719
Other
      372
Recoveries of expenditures from specified purpose and other accounts
        3721
Recovery of expenses through recognizing revenue from restricted specified purpose accounts

Note(s):

  • 1 This object should only have an "I" indicator in the line of coding.