7.2 Object codes: Revenue—Detailed for 2016 to 2017

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: Revenue—Summary for 2016 to 2017

B
Objects for revenue
4
Revenue
4A
Tax revenue
42
Tax revenue

Description:

Note: To record transactions related to the Goods and Services Tax (GST), sub-category 42 has been established. This represents the start of establishing objects to cover all tax revenue. Object 8171 has been added under sub-category 81 for GST payments.
420
Tax revenue
4200
Tax revenue (Total)

Department(s) specific:

  • 038 - Canada Border Services Agency - (Administered Activities)
  • 085 - Canada Border Services Agency
  • 122 - Canada Revenue Agency - (Administered Activities)
4B
Other revenue
45
Other revenue - Cost recovery and other user charges

Description:

All other revenue from return on investments, revenue from rentals and concessions, proceeds from sales of products, revenue from public services, etc.
451
Rights and privileges (including related royalty revenue)
4510
Licence fees

Description:

Revenue from licence fees such as airport licences, aviation personnel licences, etc.
4513
Fees for passports, visas and citizenship certificates

Description:

Revenue from fees for passports, visas, and citizenship certificates.

Department(s) specific:

  • 050 - Citizenship and Immigration (Department of)
4515
Oil royalties

Description:

Revenue received from oil royalties.

Department(s) specific:

  • 041 - Natural Resources (Department of)
  • 042 - Indian Affairs and Northern Development (Department of)
4516
Natural resources royalties

Description:

Revenue received from royalties on natural resources.

Department(s) specific:

  • 018 - National Defence (Department of)
  • 041 - Natural Resources (Department of)
  • 042 - Indian Affairs and Northern Development (Department of)
4517
Other royalties

Description:

Revenue received from all royalties other than those for oil and natural resources royalties included in objects 4515 and 4516.
4518
Fees for the registration of trademarks, patents and copyrights

Description:

Revenue from registrations of trademarks, patents and copyrights such as aircraft registration certificates, etc.
4519
Other revenue from rights and royalties

Description:

Other returns received from natural resources that is not included in objects 4510 to 4518, such as that received for fish and game, etc.
452
Lease and use of public property
4520
Oil and gas leases

Description:

Revenue received from oil and gas leases.
4521
Land leases

Description:

Revenue received from land leases.
4525
Rental of unimproved (vacant) land

Description:

Rental income from land that has no improvements.
4526
Rental of works

Description:

Rental income from the lease of works.
4527
Rental of machinery and equipment

Description:

Rental income from the lease of machinery and equipment.
4528
Rental of concessions in government - owned facilities
4529
Rental of parking space

Description:

Rental income from the lease of parking space for vehicles.
4530
Rental of residential buildings

Description:

Rental income from the lease of residential buildings.
4531
Rental of non-residential buildings

Description:

Rental income from all buildings, except residential buildings. This includes office, administrative, commercial, industrial and institutional buildings. It also includes rentals from storage space, hangar bays, etc.
4535
Rental of real property to Crown corporations
4539
Other Returns from Lease and use of public property

Description:

Revenue from rentals and concessions for facilities not specified in objects 4520 to 4535 inclusive.
454
Proceeds from sales of goods and information products
4540
Sale of uniforms, clothing, etc.
4542
Sales of electricity
4543
Sales of Natural gas
4544
Government publications, maps and charts

Description:

Sales of publications, maps, and charts such as atlas sales, survey data, books, air photos and prints, audio-visuals, duplication of records in electronic or print form.
4545
Other goods manufactured by government
4546
Sales of information products

Description:

Sales of products in electronic formats, such as computerized lists.
4547
Petroleum, oil and lubricants
4548
Public meals
4549
Sales of other goods

Description:

Sale of products or services not included in objects 4540 to 4548 such as tags and seals, photocopies, sale of unclaimed goods, etc.
455
Revenue from services of a regulatory nature
4551
Inspection fees

Description:

Revenue from inspection fees, such as aircraft type approval, airworthiness certificates, etc.
4554
Aviation regulations
4556
Supervision of race tracks

Department(s) specific:

  • 001 - Agriculture and Agri-Food (Department of)
4558
Fees from assessments of financial institutions
4559
Other services of a Regulatory Nature

Description:

Any revenue from services of a regulatory nature not included in objects 4551 to 4558.
456
Revenue from services of a non - regulatory (optional) nature
4560
Public Utility services, Including Water, Waste Water and Other Utilities
4561
Telecommunication services
4562
Dental services

Description:

Revenue from all dental services provided by a dentist or by a dental hygienist.
4563
Hospital services

Description:

Revenue from hospital services such as acute, chronic, convalescent hospitals.
4564
Marine service and wharf revenue
4565
Other health services

Description:

Revenue for all health services not specified in objects 4562 and 4563.
4566
Engineering and scientific fees
4567
Airport services, landing and parking fees
4568
Technology centres services

Description:

Revenue from the sale of services by a technology centre.
4569
Other revenue from services of a non-regulatory nature

Description:

Revenue from services of an optional nature not included in objects 4560 to 4568 such as fees for the right to use a copyright e.g. a software program developed by a department.
457
Revenue from services of a non-regulatory nature provided to other governments and Crown corporations
4570
Revenue for the provision of non-regulatory services to the United Nations

Description:

Revenue from sales of services to the United Nations or its subsidiary organizations.

Department(s) specific:

  • 018 - National Defence (Department of)
4571
Receipts from Crown corporations for other than real property

Description:

Receipts from Crown corporations not included in objects 4510 to 4569.
4573
Police services to local governments
4574
Other services to Local Governments
4576
Police services to provincial and territorial governments
4577
Other services to Provincial and Territorial Governments
4578
Services to other national governments
458
Administration fees and other charges
4580
Revenue from patents/royalties
4581
Revenue from access to information fees and charges

Description:

Revenue from fees and charges levied under the Access to Information Act.
4582
Revenue from advertising or sponsorship
4586
Not sufficient funds (NSF) administrative charges

Description:

Revenue collected by the government as an administrative fee from a person or an organisation whose cheque has been dishonoured and returned by a financial institution or whose payment by electronic fund transfer was not honoured by the financial institution on which it was drawn.
459
Miscellaneous
4593
Miscellaneous

Description:

All other miscellaneous revenue not covered in object 4594 to 4598.
4594
Adjustments to payables at year end (PAYE)

Description:

An adjustment to PAYE where the actual amount paid to settle a debt in the new year is less than the amount charged to the old-year appropriation. Note: Refer to the Treasury Board Secretariat Policy on Payables at Year-End (PAYE)
4595
Respendable revenue - Systems applications and products (SAP) departments

Description:

This revenue object is to be used by SAP departments for adjusting entries (both debit and credit side) to record the receipt of cash that qualifies as revenue credited to the vote (i.e., the department has vote netting authority).
4598
Loan guarantee fees

Description:

Revenue from loan guarantees fees.
46
Other revenue - Cost recovery and other user charges

Description:

All revenue received from internal sources including those from return on investments, certain other interdepartmental receipts, and tax revenue from sales tax and customs import duties.
461
Recoveries of costs from departments and agencies
4611
Overhead or other amounts recovered by departments and agencies from revolving funds

Note(s):

  • This object should only have an "I" indicator in the line of coding.
4612
Amounts recovered for general administrative services by other departments or other programs within a department

Note(s):

  • This object should only have an "I" indicator in the line of coding.
4613
Subsidy received by a revolving fund from an appropriation

Note(s):

  • This object should only have an "I" indicator in the line of coding.
4615
Recoveries of costs from shared cost programs

Note(s):

  • This object should only have an "I" indicator in the line of coding.
4616
Recoveries from allocation of expenditures/costs within revolving funds

Note(s):

  • This object should only have an "I" indicator in the line of coding.
4619
Other

Note(s):

  • This object should only have an "I" indicator in the line of coding.
462
Services to other government departments as per section 29.2 of the Financial Administration Act
4620
Human resources management services

Description:

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

Note(s):

  • This object should only have an "I" indicator in the line of coding.
4621
Financial management services

Description:

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

Note(s):

  • This object should only have an "I" indicator in the line of coding.
4622
Information Management services

Description:

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

Note(s):

  • This object should only have an "I" indicator in the line of coding.
4623
Information Technology services

Description:

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

Note(s):

  • This object should only have an "I" indicator in the line of coding.
4624
Communications services

Description:

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

Note(s):

  • This object should only have an "I" indicator in the line of coding.
4625
Real property services

Description:

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

Note(s):

  • This object should only have an "I" indicator in the line of coding.
4626
Material services

Description:

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

Note(s):

  • This object should only have an "I" indicator in the line of coding.
4627
Acquisition services

Description:

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

Note(s):

  • This object should only have an "I" indicator in the line of coding.
4628
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):

  • This object should only have an "I" indicator in the line of coding.
466
Revenue from sales of products and services provided to or within government departments and agencies by revolving funds
4670
Sales of goods and services - CORCAN Revolving Fund

Note(s):

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

Department(s) specific:

  • 053 - Correctional Service of Canada
4679
Other

Note(s):

  • This object should only have an "I" indicator in the line of coding.
47
Recovered other revenue
471
Refunds of previous years expenditures
4711
Refund of expenditures pertaining to purchased operating goods or services

Description:

Refunds of previous year's expenditures related to all goods or services that were originally charged to standard objects 01 to 07 inclusive and 12.
4712
Refund of expenditures pertaining to capital purchases

Description:

Refund of previous year's expenditures related to capital purchases and charged to standard objects 08 or 09.
4713
Refunds of Transfer payments to persons

Description:

Any refunds of transfer payments made to persons.
4714
Refunds of transfer payments - Subsidies

Description:

Any refund of transfer payments made for subsidies assistance such as refunds of contributions from various types of industries.
4715
Refunds of Transfer payments to provinces and territories

Description:

Any refund of transfer payments made to provinces and territories.
4716
Refunds of transfer payments - Other

Description:

Any other refund of transfer payments not included in objects 4713 to 4715 and 4717.
4717
Refunds of capital assistance

Description:

Any refund of transfer payments made for capital assistance.
4719
Other Refunds of previous years expenditures
473
Repayment of recoverable items
4731
Contribution recoveries

Description:

Repayment of a budgetary contribution payment that is recoverable under the terms and conditions of a contribution agreement, such as a recovery of a contribution if a corporation reaches a certain sales volume.
48
Other revenue
480
Return on investments - Interest on loans and advances
4801
Interest on loans and advances from federal Crown corporations and agencies lending institutions

Description:

Interest on loans and advances from Crown corporations that are lending institutions, such as the Business Development Bank of Canada, Canada Mortgage and Housing Corporation, etc.
4802
Interest on loans and advances from all other federal Crown corporations

Description:

Interest on loans and advances from all Crown corporations other than lending institutions.
4803
Interest on loans and advances from provincial and territorial governments, including their Crown corporations

Description:

Interest on loans and advances to all the provincial and territorial governments, including their crown corporations.
4804
Interest on loans and advances from domestic private sector enterprises

Description:

Interest on loans and advances to various industries such as the transportation, defence, or electronics industries, etc.
4805
Interest on other loans and advances from other domestic sources

Description:

Interest on other domestic loans and advances, such as employment loans, the winter capital projects fund, loans to veterans, etc.
4806
Interest on loans and advances from national governments and international organizations

Description:

Interest on loans and advances to national governments and international organizations such as Jamaica, United Nations organizations, etc.
481
Return on investments - Profits and dividends
4811
Profits and/or dividends from enterprises

Description:

Profits and dividends received from various enterprises such as Telesat Canada, etc.
4812
Profits from the Bank of Canada

Description:

The profits received from the Bank of Canada.

Department(s) specific:

  • 006 - Finance (Department of)
4814
Profit and/or surplus from foreign exchange accounts (Department of Finance)

Description:

Profits and surplus derived from operations of foreign exchange accounts such as the Exchange Fund Account.

Department(s) specific:

  • 006 - Finance (Department of)
4819
Other return on investments, not elsewhere specified

Description:

Any other returns on investment, either interest or profit, which are not included in objects 4801 to 4814.
482
Interest on Tax revenue
4821
Interest on Goods and services tax (GST)

Description:

Revenue from overdue interest earned on GST amounts owing to the government.

Department(s) specific:

  • 038 - Canada Border Services Agency - (Administered Activities)
  • 085 - Canada Border Services Agency
  • 122 - Canada Revenue Agency - (Administered Activities)
4822
Interest on customs duties and other excise taxes

Description:

Interest on customs duties and other exercise taxes.

Department(s) specific:

  • 038 - Canada Border Services Agency - (Administered Activities)
  • 085 - Canada Border Services Agency
  • 122 - Canada Revenue Agency - (Administered Activities)
4823
Interest on income tax

Department(s) specific:

  • 122 - Canada Revenue Agency - (Administered Activities)
483
Other interest income
4832
Interest on overdue accounts receivable

Description:

Revenue from interest earned on overdue accounts owing to the government.
4833
Interest on bank deposits

Description:

Interest on bank deposits received from banking and other financial institutions.
4834
Interest on Canada student loans

Description:

Interest received on loans made to students.

Department(s) specific:

  • 014 - Employment and Social Development (Department of)
4835
Interest on apprentice loans

Description:

Interest received on loans made to apprentices.

Department(s) specific:

  • 014 - Employment and Social Development (Department of)
484
Proceeds from sale of assets
4841
Revenue from coinage (seigniorage)

Description:

Revenue from coinage (seigniorage) received by the Department of Finance.

Department(s) specific:

  • 006 - Finance (Department of)
4842
Revenue from bullion

Description:

Revenue from bullion received by the Department of Finance.

Department(s) specific:

  • 006 - Finance (Department of)
4843
Sales of surplus Crown assets

Description:

Sales of surplus assets.
4844
Sales of residential real property

Description:

Sale of residential real property such as houses, apartments, etc.
4845
Sale of non-residential real property

Description:

Sale of non-residential real property such as office buildings, etc.
4847
Sale of Crown corporations

Description:

Sales of Crown corporations by the Government of Canada.
4848
Sale of departmental organizations

Description:

Sales of departmental organizations by the Government of Canada. This economic object includes the sale of part of Transport Canada to Navcan. Note: In 1997-98 and 1996-97 these revenue were included in object 4548.
485
Fines, penalties and other court awards
4851
Fines

Description:

Revenue from fines such as fines under the Aeronautics Act and the Transport Act, etc.
4857
Penalties

Description:

Revenue from penalties such as penalties under the Aeronautics Act and the Transport Act, etc.
4858
Proceeds from other court awards, including seized property

Description:

Proceeds from other court awards, including seized property.
487
Transfer payments from other governments
4871
Transfer payments from provincial or territorial governments

Description:

Transfer payments from provincial and territorial governments for agricultural services, etc.
4872
Transfer payments from local governments, including municipalities and local school boards

Description:

Transfer payments from local government, including municipalities and local school boards.
4873
Transfer payments from foreign governments

Description:

Transfer payments from foreign governments for commitment fees, etc.
4874
Lottery receipts from the provinces

Description:

Amounts received from the Provinces related to a lottery.

Department(s) specific:

  • 135 - Canadian Heritage (Department of)
488
Receipts from non-budgetary funds and accounts
4880
Administration of the Employment Insurance Account, including cost recoveries

Department(s) specific:

  • 014 - Employment and Social Development (Department of)
  • 130 - Canada Revenue Agency
  • 144 - Courts Administration Service
  • 170 - Administrative Tribunals Support Service of Canada
4883
Revenue from the Canada Pension Plan

Description:

Revenue received by departments from the Canada Pension Plan for various services provided to the Plan such as collection of contributions, cheque issue and computer services, accommodations, etc.
4888
Reallocation from non-budgetary funds and accounts
4889
Other receipts from non-budgetary funds and accounts

Description:

Any other receipts not specifically included in objects 4880 and 4883.
489
Miscellaneous Other revenue
4892
Gain on revaluation of foreign currency assets and liabilities

Description:

Gain from premium or discount on exchange of foreign currency transactions. Notes: 1. Foreign currency transactions are translated and recorded in Canadian currency equivalents at the exchange rates prevailing on the transaction dates. Any gain from premium or discount is recorded in this object. 2. Losses from premiums or discounts are recorded in object 3216.
4893
Removal of low value amounts related to accounts receivable

Description:

The Financial Administration Act (FAA) was amended to allow Treasury Board to make regulations to establish the threshold for low-value amounts (LVA).
4899
Other
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