Expenses

Public Accounts of Canada 2025 Volume I—Top of the page Navigation

Expenses consist of all charges which enter the calculation of the annual deficit or surplus of the government.

Accounting for expenses

The government reports all expenses on an accrual basis.

Expenses for government operations are recorded when goods are received or services are rendered. Transfer payments are recorded as expenses in the year the transfer is authorized and all eligibility criteria have been met by the recipient. Public debt charges include effective interest calculated on market debt, as well as interest on public sector pensions and other employee and veteran future benefits.

**Table 3.6**
**External expenses by segment and by type**^{Links to footnote * in Table 3.6}
(in millions of dollars)
	2025	2024	2025	2024	2025	2024	2025	2024	2025	2024	2025	2024
	Major transfer payments^{Links to footnote 1 in Table 3.6}^{Links to footnote 2 in Table 3.6}		Other transfer payments^{Links to footnote 2 in Table 3.6}^{Links to footnote 3 in Table 3.6}		Total transfer payments		Other expenses		Public debt charges^{Links to footnote 7 in Table 3.6}		Total expenses
Ministries
Agriculture and Agri-Food	–	–	2,799	4,300	2,799	4,300	1,154	1,124	–	–	3,953	5,424
Canadian Heritage^{Links to footnote 4 in Table 3.6}^{Links to footnote 5 in Table 3.6}	–	–	2,250	2,185	2,250	2,185	5,124	4,600	12	12	7,386	6,797
Crown-Indigenous Relations and Northern Affairs	–	–	12,971	9,588	12,971	9,588	(negative 359)	11,276	–	–	12,612	20,864
Democratic Institutions^{Links to footnote 5 in Table 3.6}	–	–	2	2	2	2	302	251	–	–	304	253
Employment and Workforce Development	109,645	99,941	10,581	14,474	120,226	114,415	10,038	9,957	–	–	130,264	124,372
Energy and Natural Resources	–	–	3,276	2,392	3,276	2,392	3,417	2,423	1	1	6,694	4,816
Environment and Climate Change^{Links to footnote 5 in Table 3.6}	–	–	1,563	936	1,563	936	1,539	1,460	–	–	3,102	2,396
Finance	91,794	87,893	832	(negative 604)	92,626	87,289	1,333	834	53,153	47,007	147,112	135,130
Fisheries, Oceans and the Canadian Coast Guard	–	–	740	565	740	565	2,959	3,089	–	–	3,699	3,654
Global Affairs^{Links to footnote 5 in Table 3.6}	–	–	6,232	5,225	6,232	5,225	3,220	3,044	–	–	9,452	8,269
Health	4,300	4,300	4,665	2,834	8,965	7,134	5,090	7,511	–	–	14,055	14,645
Housing, Infrastructure and Communities	2,368	2,368	10,717	10,389	13,085	12,757	957	850	46	47	14,088	13,654
Immigration, Refugees and Citizenship	–	–	3,568	2,981	3,568	2,981	3,758	3,821	–	–	7,326	6,802
Indigenous Services^{Links to footnote 5 in Table 3.6}	–	–	24,858	19,590	24,858	19,590	1,879	4,234	–	–	26,737	23,824
Innovation, Science and Industry^{Links to footnote 5 in Table 3.6}	–	–	7,881	7,896	7,881	7,896	3,995	3,837	–	–	11,876	11,733
Justice	–	–	710	671	710	671	2,072	1,772	–	–	2,782	2,443
National Defence	–	–	1,592	1,131	1,592	1,131	34,371	31,868	63	64	36,026	33,063
National Revenue	28,573	26,338	24,707	18,042	53,280	44,380	16,091	15,534	–	–	69,371	59,914
Office of the Governor General's Secretary	–	–	–	–	–	–	29	26	–	–	29	26
Parliament^{Links to footnote 5 in Table 3.6}	–	–	2	2	2	2	952	930	–	–	954	932
Privy Council^{Links to footnote 5 in Table 3.6}	–	–	1	1	1	1	413	413	–	–	414	414
Public Safety^{Links to footnote 5 in Table 3.6}	–	–	737	1,757	737	1,757	17,714	16,761	1	1	18,452	18,519
Public Services and Procurement	–	–	–	1	–	1	6,929	6,775	100	108	7,029	6,884
Transport	–	–	2,089	1,583	2,089	1,583	3,869	3,725	48	48	6,006	5,356
Treasury Board	–	–	1	1	1	1	11,747	4,955	–	–	11,748	4,956
Veterans Affairs	–	–	56	50	56	50	490	482	–	–	546	532
Provision for valuation and other items	–	–	(negative 95)	(negative 183)	(negative 95)	(negative 183)	(negative 8,629)	(negative 1,538)	(negative 14)	(negative 15)	(negative 8,738)	(negative 1,736)
Total expenses, excluding net actuarial losses	236,680	220,840	122,735	105,809	359,415	326,649	130,454	140,014	53,410	47,273	543,279	513,936
Net actuarial losses	–	–	–	–	–	–	4,020	7,489	–	–	4,020	7,489
Total expenses^{Links to footnote 6 in Table 3.6}	236,680	220,840	122,735	105,809	359,415	326,649	134,474	147,503	53,410	47,273	547,299	521,425
Table 3.6 notes Table note * The dash means that the amount is 0 or is rounded to 0. Return to table note * referrer in Table 3.6 Table note 1 Includes transfer payments of $80,294 million ($76,036 million in 2024) for old age security benefits, the guaranteed income supplement and the spouse’s allowance; $105,101 million ($100,173 million in 2024) to other levels of government; $24,880 million ($23,130 million in 2024) for employment insurance and support measures, $28,574 million ($26,339 million in 2024) for children’s benefits; benefit overpayment to be recovered of $2,169 million ($4,838 million of expenses in 2024) for COVID-19 income support for workers; Additional information is provided in Table 3.7 of this section. Return to table note 1 referrer in Table 3.6 Table note 2 In 2025, the Canada emergency wage subsidy has been reclassified from major transfer payments to other transfer payments. Additional information is provided in Note 2, Section 2 of this volume. Return to table note 2 referrer in Table 3.6 Table note 3 Includes transfer payments of $15,595 million ($9,858 million in 2024) for the proceeds for the pollution pricing framework returned, many of the other COVID-19 support measures, such as benefit overpayments to be recovered of $167 million($420 million of expenses in 2024) for the Canada emergency wage subsidy, benefit overpayments to be recovered of $15 million for the Tourism and Hospitality Recovery Program ($2 million in expenses in 2024); and $173 million for the forgiveness incentives on Canada Emergency Business Account loan (a reversal of $2,574 million in 2024). Return to table note 3 referrer in Table 3.6 Table note 4 As of March 14, 2025, the appropriate Minister for Parks Canada Agency and the Departement for Women and Gender Equality is the Minister of Canadian Heritage. Parks Canada and Women, Gender Equality and Youth are reported as a separate ministry from Canadian Heritage in all other sections of Public Accounts. Return to table note 4 referrer in Table 3.6 Table note 5 Comparative figures have been reclassified to conform to the current year's presentation. Return to table note 5 referrer in Table 3.6 Table note 6 Additional information is provided in Table 2a in Section 1 of Volume II of the Public Accounts of Canada. Return to table note 6 referrer in Table 3.6 Table note 7 Additional information is provided in Table 3.8 of this section. Return to table note 7 referrer in Table 3.6

Expenses include provisions to reflect changes in the value of assets or liabilities, including provisions for bad debts, for loans, investments and advances, as well as for inventory obsolescence. Expenses also include amortization of tangible capital assets, utilization of inventories, as well as prepaid expenses and other.

Organizations within the government’s reporting entity transact with each other on a day-to-day basis and thus contribute to the revenues and expenses recorded in the accounts. In preparing the consolidated financial statements, these “internal transactions” are eliminated so as to report on the basis of transactions with outside parties only.

Table 3.6 presents a comparative summary of external expenses by type. The table also discloses the external expenses by segment.

Expenses by segment

The government’s segmented information is based on the ministerial portfolio structure. It groups the activities of departments, agencies and consolidated Crown corporations and other entities for which a minister is responsible, as described in Note 1 to the consolidated financial statements in Section 2 of this volume.

Government's cost of operations

Government's cost of operations consists of three major types: transfer payments, other expenses, and public debt charges.

Transfer payments

The major transfer payments include payments to persons and payments to provinces and territories.

Payments to persons include payments for income support or income supplement. Assistance is based on age, family status, income, and employment criteria.

Payments to provinces and territories are made under the following major programs:

The fiscal arrangements allow for unconditional fiscal transfer payments to lower income provinces including subsidies under the Constitution Acts; and,
The Canada Health Transfer and the Canada Social Transfer allow for the provision of the federal share in support of social programs administered by the provinces.

The other transfer payments include various subsidies paid through federal programs to stabilize market prices for commodities, to develop new technologies, to conduct research, to establish new jobs through support for training and to promote educational and cultural activities. Expenses of other consolidated entities and other miscellaneous payments are also included.

Other expenses

Other expenses include personnel, professional and special services, repair and maintenance, utilities, materials and supplies, as well as amortization of tangible capital assets. Provisions to reflect changes in the value of assets or liabilities, such as provisions for bad debts, loans, investments and advances and inventory obsolescence, as well as utilization of inventories, prepaid expenses, and other are also included in other expenses. Public sector pensions and other employee and veteran future benefits are included in personnel expenses.

Public debt charges reconciliation

Public debt charges include effective interest calculated on market debt including amounts arising on the extinguishment of debt, as well as interest on public sector pensions and other employee and veteran future benefits.

**Table 3.7**
**Major transfer payments by province and territory**^{Links to footnote * in Table 3.7}
(in millions of dollars)
	Fiscal year	Old age security benefits^{Links to footnote 1 in Table 3.7}	Canada Health Transfer	Canada Social Transfer	Fiscal arrangements	Quebec Abatement^{Links to footnote 2 in Table 3.7}	Employment insurance and support measures^{Links to footnote 3 in Table 3.7}	Children's benefits	Covid-19 income Support for workers	Canada-wide Early Learning and Child Care	Other major transfers^{Links to footnote 4 in Table 3.7}	Total^{Links to footnote 5 in Table 3.7}
Newfoundland and Labrador	2025	1,569	688	224	228	–	1,228	–	–	–	318	4,255
Newfoundland and Labrador	2024	1,495	698	223	10	–	1,198	–	–	–	555	4,179
Prince Edward Island	2025	395	225	73	610	–	308	–	–	–	56	1,667
Prince Edward Island	2024	375	219	70	562	–	297	–	–	–	56	1,579
Nova Scotia	2025	2,567	1,359	440	3,287	–	1,011	–	–	–	211	8,875
Nova Scotia	2024	2,443	1,362	436	2,805	–	972	–	–	–	213	8,231
New Brunswick	2025	2,212	1,075	349	2,899	–	1,091	–	–	–	178	7,804
New Brunswick	2024	2,104	1,066	341	2,633	–	1,052	–	–	–	180	7,376
Quebec	2025	21,716	11,381	3,700	13,322	(negative 7,542)	4,762	–	–	–	1,420	48,759
Quebec	2024	20,671	11,363	3,622	14,043	(negative 7,103)	4,500	–	–	–	1,433	48,529
Ontario	2025	30,790	20,363	6,611	586	–	8,836	–	–	–	2,431	69,617
Ontario	2024	29,003	20,058	6,406	431	–	7,884	–	–	–	2,421	66,203
Manitoba	2025	2,653	1,885	612	4,355	–	851	–	–	–	268	10,624
Manitoba	2024	2,505	1,870	597	3,513	–	805	–	–	–	268	9,558
Saskatchewan	2025	2,262	1,564	508	2	–	710	–	–	–	232	5,278
Saskatchewan	2024	2,147	1,531	488	2	–	682	–	–	–	234	5,084
Alberta	2025	7,479	6,161	1,999	5	–	2,955	–	–	–	630	19,229
Alberta	2024	6,963	5,979	1,908	581	–	2,728	–	–	–	762	18,921
British Columbia	2025	11,603	7,202	2,339	4	–	3,017	–	–	–	889	25,054
British Columbia	2024	10,935	7,118	2,273	4	–	2,902	–	–	–	867	24,099
Total provinces	2025	83,246	51,903	16,855	25,298	(negative 7,542)	24,769	–	–	–	6,633	201,162
Total provinces	2024	78,641	51,264	16,364	24,584	(negative 7,103)	23,020	–	–	–	6,989	193,759
Northwest Territories	2025	54	56	18	1,699	–	35	–	–	–	28	1,890
Northwest Territories	2024	50	57	18	1,611	–	35	–	–	–	28	1,799
Nunavut	2025	16	52	17	2,110	–	28	–	–	–	28	2,251
Nunavut	2024	15	52	17	1,971	–	29	–	–	–	28	2,112
Yukon Territory	2025	47	59	19	1,350	–	36	–	–	–	28	1,539
Yukon Territory	2024	45	58	18	1,252	–	35	–	–	–	28	1,436
International	2025	412	–	–	–	–	12	–	–	–	–	424
International	2024	308	–	–	–	–	11	–	–	–	–	319
Total expenses for provinces and territories	2025	83,775	52,070	16,909	30,457	(negative 7,542)	24,880	–	–	–	6,717	207,266
Total expenses for provinces and territories	2024	79,059	51,431	16,417	29,418	(negative 7,103)	23,130	–	–	–	7,073	199,425
Accrual and other adjustments	2025	(negative 3,481)	–	–	–	–	–	–	(negative 2,169)	6,639	(negative 149)	840
Accrual and other adjustments	2024	(negative 3,023)	(negative 2,000)	–	(negative 577)	–	–	–	(negative 4,838)	5,612	(negative 98)	(negative 4,924)
Subtotal	2025	80,294	52,070	16,909	30,457	(negative 7,542)	24,880	–	(negative 2,169)	6,639	6,568	208,106
Subtotal	2024	76,036	49,431	16,417	28,841	(negative 7,103)	23,130	–	(negative 4,838)	5,612	6,975	194,501
Transfers made through the tax system	2025	–	–	–	–	–	–	28,574	–	–	–	28,574
Transfers made through the tax system	2024	–	–	–	–	–	–	26,339	–	–	–	26,339
Total major transfer payments	2025	80,294	52,070	16,909	30,457	(negative 7,542)	24,880	28,574	(negative 2,169)	6,639	6,568	236,680
Total major transfer payments	2024	76,036	49,431	16,417	28,841	(negative 7,103)	23,130	26,339	(negative 4,838)	5,612	6,975	220,840
Table 3.7 notes Table note * The dash means that the amount is 0 or is rounded to 0. Return to table note * referrer in Table 3.7 Table note 1 Includes the guaranteed income supplement and the spouse's allowance. Return to table note 1 referrer in Table 3.7 Table note 2 The Quebec Abatement is comprised of federal tax abated under the Alternative Payments for Standing Programs and the Youth Allowance Program of that province. Return to table note 2 referrer in Table 3.7 Table note 3 Includes Employment Insurance Emergency Response Benefit overpayments to be recovered of $200 million ($385 million in 2024). Return to table note 3 referrer in Table 3.7 Table note 4 Includes the contributions under the federal Canada Community-Building Fund program of $2,368 million ($2,368 million in 2024). Return to table note 4 referrer in Table 3.7 Table note 5 In 2025, the Canada emergency wage subsidy has been reclassified from major transfer payments to other transfer payments. Additional information is provided in Note 2, Section 2 of this volume. Return to table note 5 referrer in Table 3.7

Public debt charges

Public debt charges include the interest on unmatured debt and on pensions, other future benefits and other liabilities.

Table 3.8 discloses the reconciling items between the total public debt charges, as reported in the ministerial section of the Department of Finance in Section 8 of Volume II of the Public Accounts of Canada, and the total expenses of the public debt indicated in Table 3.6 of this volume. The reconciling items include the interest expenses on capital leases as well as accrual and other adjustments.

**Table 3.8**
**Public debt charges**^{Links to footnote 1 in Table 3.8}
(in millions of dollars)
Unmatured debt
	2025	2024
Interest on marketable bonds	41,864	36,247
Net interest on cross-currency swaps	321	183
Interest on capital lease obligations	143	151
Interest on obligations under public-private partnerships	127	129
Total public debt charges related to unmatured debt	42,455	36,710
Pensions and other future benefits
Interest on:
Public sector pensions—Superannuation accounts	4,465	4,606
Allowance for pension adjustments	(negative 2,297)	(negative 2,082)
Consolidated Crown corporations and other entities pensions	(negative 223)	(negative 220)
Total interest on public sector pensions	1,945	2,304
Other employee and veteran future benefits
Public Service Health Care Plan and Pensioners' Dental Service Plan	984	925
Severance and other benefits	66	59
Accumulated sick leave entitlements	69	62
Worker's compensation	76	66
Veterans' disability and other future benefits	5,276	4,658
Royal Canadian Mounted Police disability and other future benefits	1,199	1,055
Consolidated Crown corporations and other entities	8	10
Total interest on other employee and veteran future benefits	7,678	6,835
Total public debt charges related to pensions and other future benefits	9,623	9,139
Other liabilities
Canada Pension Plan	21	23
Government Annuities Account	3	4
Deposit and trust accounts	52	60
Other specified purpose accounts	132	132
Other liabilities	1,124	1,205
Total public debt charges related to other liabilities	1,332	1,424
Consolidated specified purpose accounts
Interest	13	15
Total public debt charges related to consolidated specified purpose accounts	13	15
Total public debt charges before consolidation adjustments	53,423	47,288
Less: consolidation adjustments	13	15
Total public debt charges^{Links to footnote 1 in Table 3.8} ^{Links to footnote 2 in Table 3.8}	53,410	47,273
Comprised of:
Total public debt charges under statutory authorities before accrual and other adjustments and consolidation adjustments	47,995	42,475
Accrual and other adjustments	5,428	4,813
Consolidation adjustments	(negative 13)	(negative 15)
Total public debt charges	53,410	47,273
Table 3.8 notes Table note 1 A summary is provided in Table 2a in Section 1 of Volume II of the Public Accounts of Canada. Return to table note 1 referrer in Table 3.8 Table note 2 Additional details are provided in Section 7 of Volume III of the Public Accounts of Canada. Return to table note 2 referrer in Table 3.8

Expenses by object

Table 3.9 reconciles the total net expenditures by object initially recorded by departments under the partial accrual method of accounting to the total expenses which is based on the full accrual method of accounting. Reconciliation items represent the effect of consolidation and full accrual accounting.

**Table 3.9**
**Total expenses by object**^{Links to footnote 1 in Table 3.9}^{Links to footnote * in Table 3.9}
(in millions of dollars)
Other expenses
	Total net expenditures	Reconciliation	Total expenses
Transfer payments	297,067	62,348	359,415
Personnel, excluding net actuarial losses	71,370	4,913	76,283
Transportation and communications	3,587	(negative 679)	2,908
Information	541	24	565
Professional and special services	23,145	(negative 3,547)	19,598
Rentals	4,947	(negative 791)	4,156
Repair and maintenance	4,392	(negative 108)	4,284
Utilities, materials and supplies	4,108	356	4,464
Acquisition of land, buildings and works	2,916	(negative 2,916)	–
Acquisition of machinery and equipment	9,038	(negative 9,038)	–
Other subsidies and payments	19,862	(negative 7,764)	12,098
Amortization of tangible capital assets	–	6,044	6,044
Net loss on disposal of assets	–	54	54
Total other expenses, excluding net actuarial losses	143,906	(negative 13,452)	130,454
Public debt charges	48,205	5,205	53,410
Total gross	489,178	54,101	543,279
Revenues netted against expenditures	(negative 14,747)	14,747	–
Total expenses, excluding net actuarial losses	474,431	68,848	543,279
Net actuarial losses	–	4,020	4,020
Total expenses	474,431	72,868	547,299
Table 3.9 notes Table note * The dash means that the amount is 0 or is rounded to 0. Return to table note * referrer in Table 3.9 Table note 1 Additional details are provided in Table 3a in Section 1 of Volume II of the Public Accounts of Canada. Return to table note 1 referrer in Table 3.9

Expenditures under statutory authorities

Spending authorities provided by statutory authorities are for specified purposes and for such amounts and such time periods as the acts prescribe. These spending authorities do not generally lapse at the end of the year during which they were granted. Expenditures under such authorities account for approximately half of the total program expenses each year.

**Table 3.10**
**Expenditures under statutory authorities**^{Links to footnote * in Table 3.10}
(in millions of dollars)
Superannuation, supplementary retirement benefits, death benefits and other pensions^{Links to footnote 1 in Table 3.10}
	2025	2024
Old Age Security payments (Old Age Security Act)	60,648	57,445
Canada Health Transfer (Part V.1—Federal-Provincial Fiscal Arrangements Act)	52,070	51,431
Public debt charges	47,995	42,474
Fiscal Equalization (Part I—Federal-Provincial Fiscal Arrangements Act)	25,253	23,963
Guaranteed Income Supplement payments (Old Age Security Act)	18,910	18,031
Canada Social Transfer (Part V.1—Federal-Provincial Fiscal Arrangements Act)	16,909	16,417
Climate action incentive payments	12,664	9,600
Territorial Financing (Part I.1—Federal-Provincial Fiscal Arrangements Act)	5,159	4,834
Canada Student Grants to qualifying full and part-time students pursuant to the Canada Student Financial Assistance Act	2,584	2,674
Return portion of fuel charge proceeds to small and medium-sized businesses	2,569	–
Gas Tax Fund	2,400	2,400
Payments to the Canada Infrastructure Bank pursuant to the Budget Implementation Act, 2017, No. 1, Section 403	2,363	1,478
Contribution payments for the AgriInsurance program	1,280	1,212
Payments related to the direct financing arrangement under the Canada Student Financial Assistance Act	1,267	1,464
Canada Education Savings Grant payments to Registered Education Savings Plan (RESP) trustees on behalf of RESP beneficiaries to encourage Canadians to save for post-secondary education for their children	1,199	1,057
Payments to the Newfoundland offshore petroleum resource revenue fund pursuant to the Canada-Newfoundland and Labrador Atlantic Accord Implementation Act, Part IV	985	637
Judges' salaries, allowances and annuities, annuities to spouses and children of judges and lump sum payments to spouses of judges who die while in office	788	738
Canada disability savings grants	646	498
Allowance payments (Old Age Security Act)	632	609
Spending of revenues obtained pursuant to section 5.2(2) of the Department of Employment and Social Development Act	502	453
Discharge of obligations and forgiveness of non-budgetary loans pursuant to section 23 of the Export Development Act	492	10,307
Payments to International Development Association	487	487
Children's Special Allowance payments pursuant to the Children's Special Allowances Act	430	390
Grant and contribution payments for the AgriStability Program	421	484
Fiscal Stabilization pursuant to Part II of the Federal-Provincial Fiscal Arrangements Act	–	577
Youth Allowances Recovery (Federal-Provincial Fiscal Revision Act, 1964)	(negative 1,358)	(negative 1,284)
Alternative Payments for Standing Programs (Part VI—Federal-Provincial Fiscal Arrangements Act)	(negative 6,183)	(negative 5,820)
Total^{Links to footnote 2 in Table 3.10}	251,112	242,556
Public Service
Government's contribution to the Public Service Pension Plan and the Retirement Compensation Arrangements Account	3,603	3,452
Actuarial adjustment	6,425	–
Government's contribution to the Canada and the Quebec pension plans	1,457	1,509
Government's contribution to the Employment Insurance Operating Account	453	483
Government's contribution to the Supplementary Death Benefit Account	18	17
Total	11,956	5,461
Canadian Forces
Government's contribution to the Canadian Forces Pension Plan and the Retirement Compensation Arrangements Account	1,030	4,465
Government's contribution to the Canada and the Quebec pension plans	308	297
Government's contribution as employer to the Employment Insurance Operating Account	93	87
Statutory payments under the Supplementary Retirement Benefits Act	1	1
Government's contribution to the Death Benefit Account	3	3
Total	1,435	4,853
Royal Canadian Mounted Police
Government's contribution to the Royal Canadian Mounted Police Pension Plan and the Retirement Compensation Arrangements Account	366	323
Government's contribution to the Canada and the Quebec pension plans	102	85
Government's contribution as employer to the Employment Insurance Operating Account	28	26
Statutory payments under the Supplementary Retirement Benefits Act	2	2
Total	498	436
Shared Services Canada
Government's contribution to the Canada and the Quebec pension plans	1	1
Government's contribution to the Royal Canadian Mounted Police Pension Plan and the Retirement Compensation Arrangements Account	3	3
Total	4	4
All other statutory expenditures^{Links to footnote 2 in Table 3.10}	4,815	5,131
Total ministerial expenditures under statutory authorities^{Links to footnote 3 in Table 3.10}	269,820	258,441
Table 3.10 notes Table note * The dash means that the amount is 0 or is rounded to 0. Return to table note * referrer in Table 3.10 Table note 1 Details related to other pension accounts, such as the Members of Parliament Retiring Allowances Account, are not included. Return to table note 1 referrer in Table 3.10 Table note 2 Comparative figures have been reclassified to conform to the current year's presentation. Return to table note 2 referrer in Table 3.10 Table note 3 Additional information on the ministerial expenditures under statutory authorities are provided in Table 7 in Section 1 of Volume II of the Public Accounts of Canada. Return to table note 3 referrer in Table 3.10

Public Accounts of Canada 2025 Volume I—Bottom of the page Navigation

Date modified:: 2025-11-07

Language selection

Search

Expenses

Accounting for expenses

Table 3.6 notes

Expenses by segment

Government's cost of operations

Transfer payments

Other expenses

Public debt charges reconciliation

Table 3.7 notes

Public debt charges

Table 3.8 notes

Expenses by object

Table 3.9 notes

Expenditures under statutory authorities

Table 3.10 notes

Public Accounts of Canada 2025 Volume I—Bottom of the page Navigation