Recapitulation of external expenses by type

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Table 2a reconciles total ministerial net expenditures (Table 2) with external expenses reported in Table 1 of this section and in the Consolidated Statement of Operations and Accumulated Deficit in Section 2 of Volume I. The reconciling items include the expenditures of the consolidated specified purpose accounts, the accrual and other adjustments, the expenses of the consolidated Crown corporations and other entities, the tax credits and repayments and the elimination of internal expenses.

Table 2a
Recapitulation of external expenses by typeLinks to footnote * in Table 2a
(in thousands of dollars)

Description Total ministerial net expenditures Consolidated specified purpose accounts Accrual and other adjustments Consolidated Crown corporations and other entities Tax credits and repayments Internal expenses Total external expenses
Program expenses
Transfer payments
Old age security benefits, guaranteed income supplement and spouse's allowance 80,190,349 – 103,973 – – – 80,294,322
Major transfer payments to other levels of government
Canada health transfer 52,070,383 – – – – – 52,070,383
Canada social transfer 16,908,791 – – – – – 16,908,791
Fiscal arrangements 30,456,718 – – – – – 30,456,718
Quebec abatement (negative 7,541,631) – – – – – (negative 7,541,631)
Other major transfers 13,495,575 – (negative 288,517) – – – 13,207,058
Total major transfer payments to other levels of government 105,389,836 – (negative 288,517) – – – 105,101,319
Employment insurance and support measures – 24,879,745 – – – – 24,879,745
Children's benefits (negative 3,928) – 4,477 – 28,573,889 – 28,574,438
COVID-19 income support for workers (negative 206,551) – (negative 1,962,381) – – – (negative 2,168,932)
Pollution pricing proceeds returned 15,594,925 – – – – – 15,594,925
Other transfer payments Links to footnote 1 in Table 2a 96,102,237 106,203 2,078,012 32,169 8,820,858 – 107,139,479
Total transfer payments 297,066,868 24,985,948 (negative 64,436) 32,169 37,394,747 – 359,415,296
Other expenses
Agriculture and Agri-Food 894,114 – 77,349 201,213 – (negative 17,949) 1,154,727
Canadian Heritage Links to footnote 2 in Table 2a 2,874,500 22 65,326 922,192 – (negative 10,501) 3,851,539
Crown-Indigenous Relations and Northern Affairs 2,371,762 51 (negative 2,621,355) – – (negative 108,685) (negative 358,227)
Democratic Institutions 314,978 – (negative 11,380) – – (negative 2,190) 301,408
Employment and Workforce Development 2,706,616 2,962,717 4,700,556 – – (negative 331,927) 10,037,962
Energy and Natural Resources 2,821,774 3,343 (negative 5,970) 621,325 – (negative 22,627) 3,417,845
Environment and Climate Change 1,533,271 44,625 3,512 – – (negative 42,733) 1,538,675
Finance 3,248,498 – (negative 29,758) (negative 1,876,112) – (negative 10,253) 1,332,375
Fisheries, Oceans and the Canadian Coast Guard 4,453,798 21 (negative 1,429,899) – – (negative 65,481) 2,958,439
Global Affairs 3,620,913 – (negative 512,450) 140,012 – (negative 30,200) 3,218,275
Health 3,711,703 – 1,487,019 – – (negative 109,114) 5,089,608
Housing, Infrastructure and Communities 6,870,604 – (negative 5,403,813) (negative 504,818) – (negative 4,838) 957,135
Immigration, Refugees and Citizenship 3,288,557 – 591,611 – – (negative 121,985) 3,758,183
Indigenous Services 3,621,486 – (negative 1,729,768) – – (negative 12,695) 1,879,023
Innovation, Science and Industry 3,711,173 – 312,451 13,473 – (negative 40,808) 3,996,289
Justice 2,064,882 – 23,173 – – (negative 15,693) 2,072,362
National Defence 33,371,772 – 1,203,388 – – (negative 203,576) 34,371,584
National Revenue 6,293,113 – 9,939,954 – – (negative 141,797) 16,091,270
Office of the Governor General's Secretary 28,663 – 615 – – (negative 202) 29,076
Parks Canada Links to footnote 2 in Table 2a 1,265,126 30,819 (negative 20,378) – – (negative 67,032) 1,208,535
Parliament 958,196 – (negative 2,054) – – (negative 4,282) 951,860
Privy Council 414,517 – 4,016 – – (negative 5,611) 412,922
Public Safety 13,564,285 – 4,529,863 – – (negative 380,353) 17,713,795
Public Services and Procurement 8,132,606 25,636 (negative 943,993) (negative 10,563) – (negative 274,369) 6,929,317
Transport 3,737,585 9,811 (negative 119,077) 299,033 – (negative 57,509) 3,869,843
Treasury Board 11,146,814 – 602,305 – – (negative 1,853) 11,747,266
Veterans Affairs 2,071,423 – (negative 1,577,651) – – (negative 5,435) 488,337
Women, Gender Equality and Youth Links to footnote 2 in Table 2a 66,483 – (negative 1,030) – – (negative 1,702) 63,751
Subtotal 129,159,212 3,077,045 9,132,562 (negative 194,245) – (negative 2,091,400) 139,083,174
Provision for valuation and other items – – (negative 8,629,436) – – – (negative 8,629,436)
Total other expenses, excluding net actuarial losses 129,159,212 3,077,045 503,126 (negative 194,245) – (negative 2,091,400) 130,453,738
Total program expenses, excluding net actuarial losses 426,226,080 28,062,993 438,690 (negative 162,076) 37,394,747 (negative 2,091,400) 489,869,034
Public debt charges 48,205,339 – 5,411,697 (negative 207,266) – – 53,409,770
Total expenses, excluding net actuarial losses 474,431,419 28,062,993 5,850,387 (negative 369,342) 37,394,747 (negative 2,091,400) 543,278,804
Net actuarial losses – – 4,020,374 – – – 4,020,374
Total expenses 474,431,419 28,062,993 9,870,761 (negative 369,342) 37,394,747 (negative 2,091,400) 547,299,178

Table 2a notes

General notes:

  • Note: If no amount is shown, either the expenditures were less than $500 or none were reported.
Table note *

The dash means that the amount is 0 or is rounded to 0.

Return to table note * referrer in Table 2a

Table note 1

Details of other transfer payments are presented in Table 2b.

Return to table note 1 referrer in Table 2a

Table note 2

As of March 14, 2025, the appropriate Minister for Parks Canada Agency and the Department for Women and Gender Equality is the Minister of Canadian Heritage. Parks Canada and Women, Gender Equality and Youth have been reported under Canadian Heritage in Sections 2 and 3 of Volume I but reflected separately in all other sections of the Public Accounts.

Return to table note 2 referrer in Table 2a

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