5.2 Authority codes: Summary for 2018 to 2019

The Authority codes used in the government-wide Chart of Accounts are included in this section. These authorities may be subject to change based on changes to the vote structure and other statutes.

5. Authority codes: Detailed for 2018 to 2019

^1
Budgetary
^11
Expenditures
A
Statutory expenditures
A1
Standard
A11
Operating budget related items
A111
Minister's salary and motor car allowance (including Prime Minister and secretaries of state)
A112
Other statutory salaries and allowances
A12
Special statutory items
A121
Court awards - Crown Liability and Proceedings Act
A122
Refunds of previous years revenue
A123
Collection agency fees under section 17.1 of the Financial Administration Act
A124
Court awards - Supreme Court
A125
Court awards - Tax Court of Canada
A126
Losses on foreign exchange
A127
Payment pursuant to section 24(1) of the Financial Administration Act
A13
Restricted spending authorities
A130
Spending of revenues pursuant to section 30 of the Canadian Food Inspection Agency Act
A131
Spending of amounts equivalent to proceeds from disposal of surplus moveable Crown assets
A132
Expenditures pursuant to paragraph 29.1 of Financial Administration Act (for departmental corporations)
A133
Expenditures equivalent to revenue resulting from the conduct of operations pursuant to section 20 of the Parks Canada Agency Act
A134
Spending of revenue received pursuant to section 60 of the Canada Revenue Agency Act
A135
Spending pursuant to section 5 of the National Research Council Act
A136
Expenditures pursuant to section 29 of the Financial Administration Act for payments pursuant to guaranties under the Spring Credit Advance Program
A137
Expenditures pursuant to section 29 of the Financial Administration Act in respect to guarantees entered into by Farm Credit Canada for the National Bio Ethanol Program
A138
Spending of revenues pursuant to section 18(2) of the Canada School of Public Service Act
A139
Spending pursuant to section 12(4) of the Canada Education Savings Act
A161
Spending of revenues pursuant to section 4.2 of the Department of Health Act
A162
Spending of revenues pursuant to section 21(3) of the Nuclear Safety and Control Act
A163
Spending of revenues pursuant to section 60.1 of Department of Employment and Social Development (ESDC) Act
A164
Spending of revenues pursuant to paragraph 4(2)(a) of Social Sciences and Humanities Research Council Act
A165
Spending of revenues pursuant to paragraph 4(2)(a) of Natural Sciences and Engineering Research Council Act
A166
Spending of revenues pursuant to section 6(1)(g) of the Canadian Centre of Occupational Health and Safety Act
A167
Spending of revenues pursuant to section 29(a) of the Canadian Institutes of Health Research Act
A14
Contribution to employee benefit plans
A145
Contributions to employee benefit plans - Treasury Board residual
A146
Contributions to employee benefit plans - Members of the military
A149
Contributions to employee benefit plans - Reorganisation Note 7
A14A
Contributions to employee benefit plans - Program Note 6
A15
Other
A153
Transfer payments in connection with the Budget Implementation Act
A2
Transfer payments
A20
Agriculture - Payments in connection with the Farm Income Protection Act
A201
Crop insurance programs
A203
Net income stabilization account
A206
Contributions to a transition to future risk management programming
A209
Grants and contributions for the AgriInvest Kickstart Program
A210
Grants and contribution payments for the AgriInvest program
A213
Payments in connection with the Agriculture Marketing Programs Act
A214
Grants for the transitional industry support program
A215
Bovine Spongiform Encephalopathy (BSE) recovery program
A216
Business risk management (BRM) programs
A217
Farm Income Protection Act - Province - based programs
A218
Contributions for the transitional industry support program
A219
Contributions for the Canadian farm income program
A220
Payments in connection with the Farm Income Protection Act - Quebec gross revenue insurance conditional remission order
A221
Class contribution payments for repositioning of the Canadian beef and cattle industry
A225
Contributions in support of the Farm Income payment
A226
Grants in support of the Farm Income payment
A229
Contributions in support of business risk management programs under the Agricultural Policy Framework - Production insurance
A230
Grants in support of the Canadian Agriculture Income Stabilization (CAIS) inventory transition initiative
A235
Contributions in support of the Canadian Agriculture Income Stabilization (CAIS) inventory transition initiative
A236
Contribution payments for the Grain and Oilseed Payment Program
A237
Grant payments for the Grain and Oilseed Payment Program
A238
Contributions in support of business risk management programs under the Agricultural Policy Framework - Province-based programs
A239
Contributions in support of business risk management programs under the Agricultural Policy Framework - Agriculture policy initiatives
A294
Grant payments for the Golden Nematode Disaster Program
A295
Grants and contributions in support of the Cost of Production Benefit
A296
Grant and contribution payments for the Agricultural Disaster Relief Program - AgriRecovery
A297
Grants in support of the cull breeding swine program
A298
Grant and contribution payments for the AgriStability Program
A299
Contributions in support of the assistance to the pork industry initiative
A22
Agriculture - Other payments
A223
Grants to agencies established under Farm Products Agencies Act
A224
Loan guarantees under the Canadian Agricultural Loans Act
A227
Canadian cattlemen's association legacy fund
A23
Environment
A233
Canada Foundation for Sustainable Development Technology grant
A293
Nature conservancy of Canada
A24
Finance - Federal-provincial payments
A241
Canada Health and Social Transfer
A242
Fiscal equalization
A243
Statutory subsidies
A244
Alternative payments for standing programs
A245
Youth allowances recovery
A251
Canadian Millennium Scholarship Foundation
A256
Canada health transfer
A257
Canada social transfer
A267
Payment to Ontario related to Canada health transfer
A273
Territorial financing (Part I.1 - Federal - Provincial Fiscal Arrangement Act)
A274
Wait times reduction transfer
A382
Transitional payment to Newfoundland and Labrador
A383
Additional Fiscal equalization to Nova Scotia
A384
Additional Fiscal equalization Offset Payment to Nova Scotia
A385
Payments to provinces for assistance with sales tax harmonization
A386
Payment to Nova Scotia - Offshore Petroleum Resources
A387
Additional Fiscal equalization Payment - Total Transfer Protection (BIA 2010)
A388
Canada health transfer and Canada social transfer to Saskatchewan and Newfoundland and Labrador - Total Transfer Protection
A389
Fiscal stabilization
A421
Environment, including public transit and energy-efficient retrofit program for low-income housing
A422
Training programs and post-secondary education access enhancement
A423
Affordable housing
A432
Payments to Ontario
A437
Incentive for provinces to eliminate taxes on capital
A439
Securities regulation
A444
Additional fiscal equalization payment - Total Transfer Protection (BIA1 2013)
A445
Funding for Home Care Services and Mental Health Services
A26
Finance - International development payments
A261
Payments for international development association
A262
Payments to International Monetary Fund's poverty reduction and growth facility
A264
Payments for foreign aid
A265
Payment for multilateral debt relief
A266
Small and Medium Enterprise (SME) finance challenge
A268
Fast start climate change financing
A269
Agriculture advance market commitment
A27
Finance - Other
A270
Payments to the Canadian Securities regulation Regime Transition Office
A271
Payments for pensions grants or allowances in respect to the Halifax Relief Pension Continuation Act
A28
Foreign Affairs, Trade and Development (Department of)
A281
Payments to the international financial institutions accounts
A285
Forgiveness of non-budgetary loans pursuant to section 24.1 of the Financial Administration Act
A29
Export development Canada
A291
Payments of concessional loans to facilitate and develop trade between Canada and foreign countries
A292
Forgiveness of non-budgetary loans pursuant to section 23(6) of the Export Development Act
A31
Health
A311
Payments for insured health services and extended health care
A312
Canada Health Infoway Inc.
A315
Payments in connection with the Patent Act (Patented medicines)
A32
Employment and Social Development Canada
A320
Benefit enhancement measures - Employment Insurance operating account
A321
Interest payments under the Canada Student Loans Act
A322
Liabilities under the Canada Student Loans Act
A323
Interest and other payments under the Canada Student Financial Assistance Act
A325
Labour adjustment benefits payments
A326
Payments of compensation respecting government employees and merchant seamen
A327
Old Age Security pension
A330
Canada education savings grant payments to Registered Educations Savings Plans (RESPs)trustees on behalf of RESP beneficiaries to encourage Canadians to save for post - secondary education of children
A331
Canada Student Grants to qualifying full and part-time students pursuant to the Canada Student Financial Assistance Act
A332
Payments related to the direct financing arrangements under the Canada Student Financial Assistance Act
A333
Old age guaranteed income supplement payments
A334
Allowance payments
A335
Universal child care benefit
A337
Canada learning bond payments to Registered Education Savings Plans (RESPs) trustees on behalf of RESP beneficiaries to support access to post - secondary education to children from low - income families
A338
Wage earner protection program
A339
Canada disability savings bond
A340
Canada disability savings grants
A349
Payments in connection with the Apprentice Loans Act
A34
Indian affairs and Northern Development
A342
Grants to aboriginal organizations designated to receive claim settlement payments pursuant to Comprehensive Land Claim Settlement Acts
A345
Grant to the Nunatsiavut Government for the implementation of the Labrador Inuit land claims agreement pursuant to the Labrador Inuit Land Claims Agreement Act
A346
Mackenzie Gas Projects Impacts Act
A347
Grassy Narrows and Islington Bands Mercury Disability Board
A348
Indian Annuities Treaty payments
A35
Office of Infrastructure of Canada
A353
Infrastructure stimulus fund
A354
Provincial-Territorial Infrastructure Base Funding Program
A355
Communities component of the building Canada fund
A356
Green infrastructure fund
A357
Gas Tax Fund - Financing municipal infrastructure
A36
Industry
A362
Liabilities in Atlantic Canada under the Small Business Loan Act
A364
Canada foundation for innovation
A366
Liabilities under the Canada Small Business Financing Act
A367
Genome Canada
A369
Liabilities for loan guarantee payments pursuant to paragraph 14(1)(b) of the Department of Industry Act
A438
Improving infrastructure at universities and colleges
A37
Natural Resources
A370
Reduction of housing energy consumption, Natural Resources Canada
A371
Payments to Atomic Energy of Canada Limited (AECL)
A372
Canada/Nova Scotia Development Fund
A373
Canada/Newfoundland Development Fund
A374
Canada/Newfoundland Offshore Petroleum Board
A375
Canada/Nova Scotia Offshore Petroleum Board
A376
Payments to the nova scotia offshore revenue account
A378
Payments to the newfoundland offshore petroleum resource revenue fund
A379
Newfoundland Fiscal equalization Offset Payments
A380
EnerGuide for Houses Retrofit Incentive Program
A381
Crown share adjustment payments for Nova Scotia Offshore Petroleum Resources
A39
Canada Revenue Agency
A391
Children's Special Allowance payments
A392
Energy cost benefit
A393
Softwood lumber - Payments to provinces
A40
Public Works and Government Services
A401
Payment in lieu of taxes to municipalities and other taxing authorities
A41
Transport
A411
Victoria bridge, Montreal
A413
Northumberland Strait Crossing subsidy payment
A414
Payments in respect of St. Lawrence Seaway agreements
A45
Canada Mortgage and Housing Corporation
A451
Reduction of housing energy consumption, Canada Mortgage and Housing Corporation
A452
EnerGuide for low-income households
A453
Renovation and retrofit of social housing
A454
Housing for low-income seniors
A47
Citizenship and Immigration Canada
A471
Fees returned in connection with a terminated application
A472
Fees returned in connection with a terminated application in investor and entrepreneur classes
A5
Revolving funds
A50
Agriculture
A501
Canadian Grain Commission revolving fund
A502
Canadian Pari-Mutuel Agency revolving fund
A51
Canadian Heritage
A513
National film board revolving fund
A53
Industry
A531
Canadian intellectual property office revolving fund
A54
Natural Resources
A541
Geomatics Canada revolving fund
A56
Public Works and Government Services
A561
Real property services revolving fund
A564
Optional services revolving fund
A568
Translation bureau revolving fund
A569
Defence production revolving fund
A58
Public Safety and Emergency Preparedness
A581
CORCAN revolving fund
A59
Citizenship and Immigration (Department of)
A521
Passport office revolving fund
A6
Superannuation and related accounts
A60
Canadian Heritage
A601
Payments under the Lieutenant- Governors Superannuation Act
A602
Supplementary Retirement Benefits - Former lieutenant-governors
A61
Foreign Affairs, Trade and Development (Department of)
A611
Payments under the Diplomatic Service (Special) Superannuation Act
A62
Governor General
A621
Annuities payable under the Governor General's Act
A63
Employment and Social Development Canada
A632
Civil Service Insurance actuarial liability adjustments
A633
Actuarial liability adjustments - Government annuities account
A65
National Defence
A653
Pensions and annuities paid to civilians
A654
Payments under the Supplementary Retirement Benefits Act
A655
Payments under parts I - IV of the Defence Services Pension Continuation Act
A67
Public Safety and Emergency Preparedness
A671
Pensions and other employee benefits - Royal Canadian Mounted Police (RCMP)
A672
Royal Canadian Mounted Police (RCMP) - Earlier Superannuation Acts
A68
Treasury Board
A681
Payments under earlier Superannuation Acts
A682
Contributions to the retirement compensation account
A683
Payments for the pay equity settlement
A684
Payments under the Public Service Pension Adjustment Act
A69
Veterans Affairs
A691
Veterans insurance actuarial liability adjustment
A692
Returned Soldiers Insurance actuarial liability adjustment
A7
Interest and other costs related to public debt
A70
Finance - Interest on unmatured debt and other public debt costs
A701
Interest on unmatured debt and other public debt costs
A702
Interest on other liabilities
A8
Other statutory amounts
A81
Canadian Heritage
A811
Payment to the Canadian museum of immigration at pier 21
A82
Finance
A821
Purchase of domestic coinage
A822
Losses on premium, and discount
A823
Payment of liabilities previously recorded as revenue
A824
Payments to depositors under Financial Institution Depositors Compensation Act
A825
Payments under section 17 of the Office of the Superintendent of Financial Institution Act
A826
Payments to foreign claims fund
A827
Payments under section 13 of the Financial Consumer Agency of Canada Act
A828
Payments to the Canada Infrastructure Bank
A83
Export development Canada
A832
Export development Canada - Administration charges per section 23 of the Export Development Act
A85
Indian affairs and Northern Development
A852
Payments on loan guarantees made to Indians for housing and economic development
A853
Payments to comprehensive claim beneficiaries in compensation for resource royalties
A87
Justice
A872
Commissioner for Federal Judicial Affairs: Judges salaries, allowances and annuities
A875
Supreme Court - Judges salaries, allowances and annuities
A88
Health
A803
Canadian Food Inspection Agency - Compensation payments for the Health of Animals Act and the Plant Protection Act
A90
Parliament
A901
Officers and members of the Senate - Salaries, allowances and other payments
A902
Members of the House of Commons - Salaries and allowances
A91
Privy Council
A911
Salary of the chief electoral officer
A912
Electoral expenditures
A913
Expenditures under the Electoral Boundaries Readjustment Act
A92
Receiver General
A922
Provision for valuation
A93
Veterans Affairs
A931
Re-establishment credits under section 8, and repayments under section 15 of the War Service Grants Act of compensating adjustments made in accordance with the terms of the Veterans' Land Act
B
Non-Statutory expenditures
B1
Standard
B11
Program expenditures or operating expenditures vote-All departments
B119
Program expenditures or operating expenditures vote - Reorganization Note 7
B11A
Program expenditures or operating expenditures vote Note 6
B12
Program expenditures or operating expenditures vote-All departments
B129
Program expenditures or operating expenditures vote - Reorganisation Note 7
B12A
Program expenditures or operating expenditures vote Note 6
B13
Revenue credited to the vote-Authorized departments
B138
Revenue credited to the vote (credited to the capital vote for the program)
B139
Revenue Credited to the Vote (Credited to the Program or Operating Vote for the Program) - Reorganisation Note 7
B13A
Revenue credited to the vote (credited to the program or operating vote for the program) Note 6
B14
Capital vote-Authorized departments
B149
Capital vote - Reorganisation Note 7
B14A
Capital vote Note 6
B15
Grants and contributions-Authorized departments
B156
Grants and contributions - Efficient Transportation system
B157
Grants and contributions - Green and Innovative Transportation System
B158
Grants and contributions - Safe and Secure Transportation System
B159
Grants and contribution vote - Reorganisation Note 7
B15A
Grants and contribution vote Note 6
B16
Other appropriations
B161
Debt write-offs
B162
Forgiveness of debts
B163
Subsidy Paid to Revolving funds
B2
Appropriations to Crown corporations
B20
Canadian Broadcasting Corporation
B202
Payments to Canadian Broadcasting Corporation for operating expenditures
B204
Payments to Canadian Broadcasting Corporation for capital expenditures
B206
Payments to Canadian Broadcasting Corporation for working capital
B21
National capital commission
B212
Payments to National capital commission for operating expenditures
B214
Payments to National capital commission for capital expenditures
B22
Payments to museums
B221
National Gallery of Canada for operating and capital expenditures
B222
National Gallery of Canada for the purchase of objects for the collection
B223
Canadian Museum of Civilization for operating and capital expenditures
B224
Canadian Museum of Nature for operating and capital expenditures
B225
National Museum of Science and Technology for operating and capital expenditures
B226
Canadian Museum for Human Rights - Operating and capital expenditures
B227
Canadian Museum of Immigration at Pier 21 for operating and capital expenditures
B23
Payments for cultural purposes
B231
TELEFILM Canada
B232
National Arts Centre Corporation
B234
Canada council for the arts
B24
Payments for transportation purposes
B241
Marine Atlantic Inc.
B242
VIA Rail Canada Inc.
B243
The Jacques-Cartier and Champlain Bridges Inc.
B244
Canadian Air Transport Security Authority
B245
Payments to The Federal Bridge Corporation Limited
B246
The Windsor-Detroit Bridge Authority
B25
Payments for industry or regional development purposes
B251
Enterprise Cape Breton Corporation
B254
Standards council of Canada
B255
Canadian dairy commission
B256
Atomic Energy of Canada Limited
B257
Canadian tourism commission
B26
Payments to other Crown corporations
B260
Payments to the First Nations Statistical Institute
B261
Old Port of Montreal Corporation Inc.
B263
Payments to Canada Post Corporation for special purposes
B264
Canada Mortgage and Housing Corporation
B267
Canadian wheat board
B268
Payments to PPP Canada Inc. for operations and program delivery
B269
Payments to PPP Canada Inc. for P3 fund investments
B27
Payments for Foreign Affairs, Trade and Development purposes
B271
Canadian Commercial Corporation
B272
International Development Research Centre
B3
Specific appropriated accounts
B31
Special departmental appropriations or accounts
B312
National film board revolving fund - Operating loss
B313
Investors' indemnity account
B314
Payments to new parks and historic sites account
B316
Payments to territorial governments
B317
Federal - provincial transfers - Manitoba
B318
Locally engaged staff benefit programs
B32
Centrally provided appropriations (Treasury Board votes)
B321
Public service insurance
B322
Government contingencies vote (T.b. vote 5)
B323
Provision for valuation
B325
Government-wide initiatives
B326
Compensation adjustments
B4
Suspense accounts
B41
Other government departments (OGD) suspense
B410
Other government departments (OGD) suspense - Authorities transferred from another department
B42
Interdepartmental Settlement Suspense accounts
B420
Interdepartmental Settlement Suspense accounts
^12
Revenue
C
Tax revenue
C1
Income tax
C11
Income taxes
C111
Collections, less refunds and transfers
C112
Interest and penalties
C113
Child tax benefit and credit
C115
Other Transfers under the Income tax Act for individuals
C116
Other Transfers under the Income tax Act for industry
C2
Excise tax
C21
Goods and services tax (including the harmonized sales tax)
C211
Net collections (after deducting input tax credits and refunds)
C212
Interest and penalties
C213
Rebates
C214
Credits to persons
C22
Other Excise taxes
C221
Sales tax
C222
Excise tax on Gasoline
C223
Other energy taxes
C224
Other Excise taxes
C225
Interest and penalties
C3
Customs act
C31
Customs import duties
C311
Customs import duties
C312
Interest and penalties
C4
Other taxes
C41
Other taxes
C411
Air travellers security charge
C413
Softwood lumber export charge
C414
Softwood lumber charge on refunds of duty deposits
C419
Miscellaneous
D
Other revenue
D1
Return On Investments
D11
Bank of Canada
D111
Bank of Canada
D12
Crown corporations
D121
Enterprise Crown corporations
D122
Other Crown corporations
D13
Exchange fund and accounts
D131
Exchange fund account
D132
International Monetary Fund
D133
Premiums, discounts and exchange
D14
Other accounts
D141
Interest on bank deposits
D142
Agreement acts with other national governments
D143
Loans with developing countries
D144
Agreements with provincial and territorial governments
D145
Non - budgetary accounts
D149
Other Return On Investments
D2
User charges Note 4
D21
User charges Note 3
D211
User charges Emanating from a Department's Enabling Statute
D212
User charges Emanating from a Program Specific Statute
D213
User charges emanating from section 19 of the Financial Administration Act
D214
User charges Emanating from Contracts
D215
User charges for internal support services
D22
User charges Note 3
D221
User charges Emanating from a Department's Enabling Statute
D222
User charges Emanating from a Program Specific Statutes
D223
User charges emanating from section 19 of the Financial Administration Act
D3
Other revenue
D31
Special authorities
D311
Refunds of previous years expenditures
D312
Adjustments of previous years accounts payable (PAYE)
D313
Recovery of transition payments - Pay in arrears
D314
Recovery of salary overpayment, receivable transferred from OGD
D32
Restricted spending authorities
D321
Proceeds from disposal of moveable surplus Crown assets
D34
Other revenue Authorities
D341
Gifts to the crown
D342
Sale of bullion and coinage
D343
Gains on foreign exchange
D344
Miscellaneous Revenue Received from Crown corporations
D345
Proceeds from disposal of real property
D349
Other revenue
^13
Non-appropriated amounts
F
Non - appropriated amounts
F1
Expenditures not being charged to appropriations at the same time
F11
Expenditures not being charged to appropriations at the same time
F111
Amortization expenses for capital assets
F112
Inventory charged to program expenses
F113
Re - allocation of suspense activity accounts
F114
Capital lease
F115
Travellers cheques issued as advances on a subsequent date
F116
Advances accounted for on a later date Note 2
F119
Other amounts to be charged to program expenses
F12
Expenditures not being charged to appropriations at the same time
F120
Expenses related to the increase in the carrying amount of an asset restoration liability due to the passage of time
F121
Allowances set up for vacation pay
F122
Allowances set up for bad debt expenses
F123
Refunds of program expenditures
F124
Allowances set up for severance pay
F125
Allowances set up for compensatory leave
F126
Notes to international financial institutions
F127
Expenses related to remediation liabilities
F128
Expenses for claims and pending and threatened litigation
F129
Other amounts to be charged later
F130
Issuance of notes to international financial organizations
F15
Other expenses
F151
Discounted portion of expenses being recovered
F152
Reallocation of expenditures
F153
Potentially collectible amounts for Canada Student Loans
F154
Expenses related to loan guarantee
F156
Expenses to record allowance for valuation of loans, investments and advances
F157
Reallocation of capital expenditures
F158
Expenses related to provisions devolved to departments, not elsewhere specified
F159
Other expenses not being Charged to Appropriations at the Same Time
F2
Revenue not being credited to appropriations or other authorities at the same time
F21
Revenue earned which will be credited to an appropriation
F210
Revenue earned which will be credited to an appropriation later Note 2
F218
Contra offset for revenue credited to votes
F22
Revenue previously used
F221
Amortization of revenue which was previously used to purchase an asset
F25
Other revenue
F251
Amortization of discounts
F259
Other revenue not being Credited to Appropriations or Other Authorities at the Same Time
F3
Non - appropriated amounts Added to or Deducted from Asset Balances
F31
Amounts previously charged to appropriations
F311
Increases (Decreases) to accumulated amortization of capital assets
F312
Reductions from (Increases to) inventory balances
F313
Reductions from prepaid expense balances
F319
Reductions from (Increases to) balances of other assets
F32
Amounts to be credited to appropriations later
F322
Unamortized discount on Loans, Investments and Advances (including repayable contributions)
F323
Unamortized discount on receivables
F329
Amounts to be credited to appropriations later
F35
Other
F351
Write - off of capital assets
F352
Doubtful accounts for Canada Student Loans
F359
Other Non - appropriated amounts Added to or Deducted from Asset Balances
F4
Non - appropriated amounts Added to or Deducted from Liability Balances
F41
Liabilities increased (Decreased) before amounts are charged to appropriations
F411
Changes to allowances for vacation pay
F412
Changes to allowances for doubtful accounts and valuation
F413
Charges to accruals for severance pay
F414
Charges to accruals for compensatory leave
F419
Charges to other accruals and allowances
F45
Other
F450
Other Non - appropriated amounts Added to or Deducted from Liability Balances
F99
Other
F963
Other non - appropriated amounts - Central adjustment
F964
Other non - appropriated amounts - CC central adjustment
F965
Other non - appropriated amounts - MFSO central adjustment
F999
Non - appropriated amounts
^14
Statutory consolidated specified purpose account
K
Statutory consolidated specified purpose account
K1
Major accounts
K11
Employment Insurance operating account
K111
Employment Insurance operating account
^2
Non-budgetary
^21
Loan and advance accounts
G
Statutory loan and advances
G1
Standard
G11
Goods and services tax (GST) related authorities for departmental purchases from external suppliers (including HST)
G111
Goods and Services Tax (GST) refundable advance account
G112
Goods and services tax (GST) government tax remission order
G113
Quebec Sales tax (QST) Refundable Advance Account
G12
Loans, Investments and Advances to Crown corporations
G121
Payments for Investments in Enterprise Crown corporations
G122
Payments for Loans and Advances to Enterprise Crown corporations
G123
Payments for Investments in Consolidated Crown corporations
G124
Payments for Loans to Consolidated Crown corporations
G13
Loans and advances to provinces and territories
G131
Payments under federal - provincial fiscal agreements
G132
Payments under Atlantic Provinces Power Development Act
G133
Payments under the Municipal Development and Loan Board Act
G134
Payments to Ontario and Prince Edward Island
G139
Other payments to provinces and territories
G14
Loans and advances to national governments
G141
Payments under the Export Credits Insurance Act
G143
Payments under the Visiting Forces (North Atlantic Treaty) Act
G144
Payments under Export Development Act (non - concessional)
G145
Payments under Export Development Act (concessional)
G146
Payments under Bretton Woods and Related Agreements Act
G15
Loans, investments and advances to international organizations
G151
Payments under Bretton Woods and Related Agreements Act
G152
Payments under International Development (Financial Institutions) Assistance Act
G153
Payments and encashment of notes issued to the European Bank for reconstruction and development agreement - Capital subscriptions
G155
Investment contributions pursuant to section 3 of the Canada Fund for Africa Act
G156
Payments pursuant to the Asian Infrastructure Investment Bank Agreement Act—Initial subscription
G159
Payments to the International Monetary Fund
G16
Investments and loans and advances to joint and mixed enterprises
G162
Payment of shares under The Public Sector Pension Investment Board Act
G163
Payment of shares under The Canada Pension Plan Investment Board Act
G169
Payments for loans and advances under statutes of the Government of Canada
G17
Loans and advances to consolidated specified purpose accounts
G170
Loans and advances to consolidated specified purpose accounts
G18
Other loans and advances
G180
Loans disbursed under the Canada Student Financial Assistance Act
G181
Loans disbursed under the Apprentice Loans Act
G2
Specific
G21
Citizenship and Immigration
G211
Immigration loans for transportation and assistance
G22
Finance
G221
Investors in Canadian commercial bank
G222
International Monetary Fund poverty reduction and growth facility
G223
Loans pursuant to the Canada Deposit Insurance Corporation Act
G224
Advances to Financial Consumer Agency of Canada
G225
Canadian secured credit facility
G226
Collateral deposits related to currency swaps
G23
Human Resources and Skills Development
G231
Provincial workers compensation boards
G24
Public Works and Government Services
G241
Seized property working capital account
G26
Veterans Affairs
G261
Veterans Land Act fund
G29
Other ministries
G299
Other loans and advances
G3
Allowances for valuation
G31
Valuation of assets and liabilities
G310
Allowance for valuation
H
Non - statutory loan votes
H1
Standard
H12
Loans, Investments and Advances to Crown corporations
H121
Payments for Investments in Enterprise Crown corporations
H122
Payments for Loans and Advances to Enterprise Crown corporations
H123
Payments for Investments in Consolidated Crown corporations
H124
Payments for Loans and Advances to Consolidated Crown corporations
H125
Repayments from Enterprise and Consolidated Crown corporations
H13
Loans to provinces and territories
H131
Payments for Loans to provinces and territories
H135
Repayments of all Loans to provinces and territories
H14
Loans to national governments
H141
Payments for Loans to national governments
H142
Payments for loans to developing countries
H145
Repayments of all loans to national government and developing countries
H16
Loans, investments and advances to international organizations
H161
Payments of notes to international financial organizations - Capital subscription
H162
Payments for loans to international financial institutions
H163
Payments for advances to multilateral organizations
H165
Repayments from international organizations
H168
Issuance Payment of Notes to international financial institutions Fund Accounts (Advances/Funds)
H17
Loans to joint and mixed enterprises
H171
Payments to joint and mixed enterprises
H173
Payments of investment contributions pursuant to section 3 of the Canada Fund for Africa Act
H174
Repayments investment contributions pursuant to section 3 of the Canada Fund for Africa Act
H18
Loans and advances to employees
H181
Payments for standing advances to employees
H182
Payments for accountable temporary advances
H19
Miscellaneous advances
H191
Miscellaneous advances
H2
Specific
H20
Agriculture
H201
Construction of multi - purpose exhibition buildings
H21
Canadian Heritage
H211
Loans to institutions and public authorities under the Cultural Property Export and Import Act
H22
Fisheries and Oceans
H221
Haddock fishermen
H229
Other
H23
Foreign Affairs, Trade and Development (Department of)
H231
Development of export trade
H232
Working capital advance for loans and advances to personnel working or engaged abroad
H233
Working capital advance for advances to posts abroad
H24
Indian affairs
H241
Yukon Energy Corporation
H242
Council for Yukon First Nations
H243
Indian Economic Development Fund
H244
Loans to Native claimants
H245
Loans to First Nations in British Columbia
H249
Other
H25
Industry
H251
Manufacturing and service industries
H254
Payments pursuant to subsection 14(2) of the Department of Industry Act
H256
Loans pursuant to paragraph 14(1)(a) of the Department of Industry Act
H26
National Defence
H261
Canadian Forces housing
H262
Working capital advance
H263
Milit-Air pilot training
H27
Natural Resources
H271
Nordion International
H28
Transport
H281
St. John harbour bridge
H282
St. Lawrence Seaway Management Corporation
H29
Other
H291
Loans to individuals under supervision and parolees
H30
Office of Infrastructure of Canada
H301
Investment in contributed surplus of Parc Downsview Park Inc. for the purpose of allowing the completion of the transfer of lands from National Defence to Parc Downsview Park Inc.
^22
Consolidated specified purpose accounts
L
Statutory consolidated specified purpose accounts
L1
Major accounts
L11
Employment Insurance account
L112
Advances to Employment Insurance account
L113
Employment Insurance operating account
L13
Crop Re - insurance Fund
L131
Crop Re - insurance Fund
L132
Advances to Crop Re - insurance Fund
L14
Agricultural commodities stabilization account
L141
Agricultural commodities stabilization account
L2
Other consolidated specified purpose accounts
L21
Insurance accounts
L211
Ship - source Oil Pollution Fund
L212
Investors' indemnity account
L213
Health insurance supplementary account
L214
Nuclear liability reinsurance account
L215
Fund for railway accidents involving designated goods
L219
Other Insurance accounts
L22
Other specified purpose accounts
L220
Endowment for Sciences and Engineering Research
L222
Environmental damages fund
L223
Department of Indian affairs and Northern Development (DIAND) - Environmental Studies Research
L224
Seized property proceeds account
L225
New parks and historic sites account
L226
The National Battlefields Commission - Trust Fund Account
L227
Supplementary fish fines account
L228
Fines for the transportation of dangerous goods
L229
Other
L231
Natural Resources - Environmental Studies Research Fund
L232
Mackenzie king trust account
L233
Supplementary Fines Account - Species at Risk Act
M
Non - statutory consolidated specified purpose accounts Note 5
M1
Consolidated specified purpose accounts
M11
Insurance accounts
M119
Other Insurance accounts
M12
Other specified purpose accounts
M121
Canadian commercial bank and northland bank holdback account
M123
H.L. Holmes Fund
M124
Social Sciences and Humanities Research Council - Queen's Fellowship Fund
M129
Other accounts
^23
Other specified purpose accounts
N
Statutory Other specified purpose accounts Note 5
N1
Superannuation accounts
N11
Public Service Superannuation Act
N111
Public Service Superannuation Account
N112
Public service death benefit account
N115
Public service pension fund
N12
Canadian Forces Superannuation Act
N121
Canadian Forces Superannuation Account
N122
Regular forces death benefit account
N125
Canadian Forces pension fund
N126
Reserve force pension fund
N13
Royal Canadian Mounted Police Superannuation Act
N131
Royal Canadian Mounted Police (RCMP) superannuation account
N133
Royal Canadian Mounted Police (RCMP) dependents pension fund
N135
Royal Canadian Mounted Police (RCMP) pension fund
N14
Members of Parliament Retirement Allowance Act
N141
Members of Parliament retirement accounts
N142
Members of Parliament Retirement Compensation Arrangements Account
N15
Supplementary Retirement Benefits (SRB) Act
N151
Supplementary Retirement Benefit Account - Judges
N152
Supplementary Retirement Benefit Account - Parliament
N153
Supplementary Retirement Benefit Account - Diplomatic services (DSSSA)
N154
Supplementary Retirement Benefit Account - Lieutenant Governor accounts (LGSA)
N155
Supplementary Retirement Benefit Account - RCMP Continuation Act
N156
Supplementary Retirement Benefit Account - Defense Services Pension Continuation Act
N16
Special Retirement Arrangements Act
N161
Retirement Compensation Arrangements (RCA) no. 1 - Public servants
N162
Retirement Compensation Arrangements (RCA) Regulations, No. 1 - National Defence
N163
Retirement Compensation Arrangements (RCA) Regulations, No. 1 - Royal Canadian Mounted Police (RCMP)
N164
Retirement Compensation Arrangements (RCA) no. 2 - Public servants
N19
Other Superannuation Acts
N191
Other Superannuation accounts
N2
Other Pension and Insurance accounts
N21
Canada Pension Plan
N210
Canada Pension Plan account
N211
Additional Canada Pension Plan account
N22
Government annuities account
N220
Government annuities account
N23
Insurance accounts
N231
Civil service insurance fund
N232
Returned soldiers insurance fund
N233
Veterans insurance fund
N24
Other pension accounts
N241
Annuities agents' pension account
N242
Treasury Board: Locally engaged contributory pension account
N243
DFATD: Locally engaged contributory pension account
N3
Deposit accounts
N30
Agriculture
N301
Canadian dairy commission Account
N304
Producer payment protection claim account
N31
Canada border services agency
N310
General security deposits
N311
Immigration guarantee fund
N33
Human Resources and Skills Development
N331
Canada Labour Code - Other
N332
Canada Labour Code - Wage recovery appeals
N34
Indian affairs and Northern Development
N341
Guarantee Deposits - Indian affairs and Northern Development
N342
Guarantee Deposits - Oil and Gas - Indian affairs and Northern Development
N343
Guarantee deposits - Reserve resources
N35
Industry
N351
Trustee performance securities - Bankruptcy and Insolvency Act
N36
Justice
N361
Security for costs - Supreme Court of Canada
N37
Canada Revenue Agency
N371
Guarantee deposits - National Revenue
N372
Temporary deposits received from importers
N373
Deposits/Disbursements - Workers Compensation Board
N38
Natural Resources
N381
Guarantee deposits - Oil and gas - Natural Resources
N39
Privy Council
N391
Candidates' and committees' deposits - Election and referendum
N3A
Public Works and Government Services
N3A1
Seized property cash
N3B
National Energy Board
N3B1
Guarantee deposits — Pipeline abandonment
N3C
Canadian Nuclear Safety Commission
N3C1
Guarantee deposits - Licences
N4
Provincial and other tax collection agreement accounts
N41
Provincial tax collection agreement accounts
N411
Personal Income tax
N412
Corporate Income tax
N413
Harmonized Sales tax
N42
First Nation tax collection agreement accounts
N421
Excise taxes
N422
First Nation goods and services tax (FNGST)
N5
Trust accounts
N51
Indian and northern affairs
N511
Indian band funds - Capital accounts
N512
Indian estate accounts
N513
Indian savings accounts
N515
Indian Moneys Suspense accounts
N516
Indian special accounts
N517
Fines - Indian Act
N518
Indian band funds - Shares and certificates
N519
Indian band funds - Revenue accounts
N52
National Defence
N521
Estates - Armed services
N53
Public Safety and Emergency Preparedness
N531
Royal Canadian Mounted Police (RCMP) benefit trust fund
N54
Veterans Affairs
N541
Veterans Administered Trust accounts
N59
Other ministries
N599
Other trust funds set up under various acts
N6
Donations, endowment interest and prepayment accounts
N61
Endowment interest
N611
Endowment interest - Mackenzie king trust account
N612
Natural Sciences and Engineering Research Council—Endowment interest
N62
Donations and bequests
N621
Canadian Institutes of Health Research - Donations for research
N622
Canadian Institutes of Health Research - Endowment interest
N625
Canadian Centre for Occupational Health and Safety - Donations
N626
Library and archives of Canada account
N627
Natural Sciences and Engineering Research Council—Donations for research
N7
Other specified purpose accounts
N70
Agriculture
N702
Net income stabilization account
N703
AgriInvest Program
N71
Canadian Heritage
N712
Telefilm Canada - Advance Account
N73
Finance
N731
Common school funds - Ontario and Québec
N732
Foreign claims fund
N74
Fisheries and Oceans
N741
Sales of seized assets
N77
Employment and Social Development Canada
N771
Labour Standards Suspense Account
N8
Other specified purpose accounts
N80
Industry
N801
Income from securities in trust - Bankruptcy and Insolvency Act
N802
Securities in trust - Bankruptcy and Insolvency Act
N803
Unclaimed dividends and undistributed assets - Bankruptcy and Insolvency Act
N804
Unclaimed dividends and undistributed assets - Canada Business Corporations Act
N805
Unclaimed dividends and undistributed assets - Winding - up Act
N807
Trust funds - Natural Sciences and Engineering Research Council
N81
Citizenship and Immigration
N811
Immigrant investor program
N812
Immigration investor venture capital
N84
Natural Resources
N841
Market development and incentive payments - Alberta
N86
Public Safety and Emergency Preparedness
N861
Seized assets - Canadian funds
N89
Other ministries
N899
Other Specific Accounts in Other ministries or Other Authorities Not Specified Above
P
Non - Statutory Other specified purpose accounts Note 5
P1
Superannuation accounts
P11
Pension Liabilities Under Other Superannuation accounts
P111
Judges Act - Pension liability
P112
Lieutenant Governors Superannuation Act (LGSA) - Liability
P113
Diplomatic Service (Special) Superannuation Act (DSSSA) liability
P114
Defence Service Pension Continuation Act - Liability
P115
Royal Canadian Mounted Police Continuation Act liability
P119
Other pension liabilities
P12
Allowance for pension adjustments
P121
Allowance for pension adjustments - General Accounts
P122
Allowance for pension adjustments - Retirement Compensation Arrangements (RCA) Accounts
P123
Allowance for pension adjustments - Supplementary Retirements Benefit Accounts (SRBA)
P129
Allowance for pension adjustments - Other accounts
P2
Other Pension and Insurance accounts
P23
Other Pension and Insurance accounts
P231
Other Insurance accounts
P3
Deposit accounts
P32
Finance
P321
Canadair holdback - Canada Development Investment Corporation
P323
Hibernia abandonment fund
P324
SWAPs collateral deposit
P34
Indian and northern affairs
P341
Field British Columbia and Yukon operations of the Northern Canada Power Commission
P36
Justice
P361
Security for costs - Tax Court of Canada
P37
Public Works and Government Services
P371
Contractor security deposits
P39
Other ministries
P399
Other
P4
Donations, endowment interest and prepayment accounts
P41
Endowment interests
P411
Endowment interest - H.L. Holmes Fund
P412
Endowment interest - Social Sciences and Humanities Research Council: Queen's Fellowship Fund
P42
Donations, gifts and bequests
P423
Endangered species - Donations
P424
Rideau Hall donations
P426
Prime Ministers awards
P427
Social Sciences and Humanities Research Council - Trust Fund
P428
Corporate sponsorships and donations
P430
Crown corporation trusts - Donations
P431
Royal Canadian Mounted Police (RCMP) pipe band
P432
Sponsorship agreement - Contributions
P433
Mounted police foundation
P439
Donations, gifts and bequests
P49
Prepayments
P491
Funds from non - government organizations
P5
Trust accounts
P51
Finance
P511
Insurance company liquidation accounts (OSFI)
P52
Human Resources and Skills Development
P521
Indian Residential Schools Settlement Agreement - Common experience payments
P53
Public Safety and Emergency Preparedness
P531
Scholastic awards
P532
Inmates trust fund
P54
Veterans Affairs
P541
Veterans estate funds
P542
Veterans administration and welfare trust fund
P59
Other ministries
P599
Other
P7
Other specified purpose accounts
P70
Agriculture
P703
Shared-cost agreements - Agriculture and Agri-food
P706
Federal/provincial collaborative agreement - Dam transfer
P71
Canadian Heritage
P711
Miscellaneous projects deposits
P712
Shared-cost agreements - Conferences and training - Canadian Heritage
P713
Shared-cost/Joint project agreements - Canadian Heritage
P72
Environment
P721
Miscellaneous projects deposits - Environment
P73
Finance
P731
War Claims Fund - World War II
P74
Fisheries and Oceans
P741
Federal/provincial cost-sharing agreements
P742
Miscellaneous projects deposits - Fisheries and Oceans
P75
Foreign Affairs, Trade and Development (Department of)
P751
Canada foundation account
P752
Financial assistance to Canadians abroad
P755
Shared-cost projects - Foreign Affairs, Trade and Development (Department of)
P756
Shared-cost projects - International conferences - Moneys received as prepayment for services from non-governmental organizations
P76
Health
P704
Shared cost - Canadian Food Inspection Agency (CFIA)
P762
Collaborative research projects
P763
Miscellaneous federal/Provincial projects - Health
P764
Pan American Health Organization - SIREVA
P765
World Health Organization
P77
Employment and Social Development Canada
P772
Federal/Provincial shared-cost project - Human resources development
P773
Federal/provincial shared-cost project - Interprovincial Computerized Examination Management System (ICEMS)
P776
Shared cost agreements
P78
Indian and northern affairs
P786
Treaty land entitlement (Saskatchewan) fund
P8
Non Statutory Other specified purpose accounts
P80
Industry
P801
Canada/Provinces business services centre
P804
Shared-cost/Joint project agreements - Research
P805
Shared-cost projects - Industry
P806
Petro-Canada Entreprises - Unclaimed shares
P807
Federal/provincial agreement - Advance Account
P808
Federal/provincial collaborative agreement in partnership with the tourism industry
P811
RADARSAT - Canadian Space Agency
P814
Project deposits - Statistics Canada
P82
Justice
P821
Federal court special account
P83
National Defence
P831
Funds from foreign governments to cover their share of expenses under joint agreements - DND
P832
Non-government agencies
P833
Funds from North Atlantic Treaty Organization (NATO) to cover their share of infrastructure projects under joint agreements
P835
Joint research and development projects
P837
Funds from foreign governments to cover their share of expenses under joint agreements - CSE
P84
Natural Resources
P844
Newfoundland offshore revenue account
P845
Nova Scotia Offshore Revenue Account
P846
Shared cost agreement - Geological Survey of Canada
P847
Shared cost project
P85
Public Works and Government Services
P853
Military purchases excess funds deposit
P86
Public Safety and Emergency Preparedness
P862
Joint research and development project - Royal Canadian Mounted Police (RCMP)
P88
Veterans Affairs
P881
Shared cost project - Permanent Visitor Education Centre of the Canadian National Vimy Memorial
P89
Other ministries
P891
Privy Council Office - Shared cost projects - Travel expenses - Moneys received as pre-payment for services from non-governmental organizations
P893
Cost-sharing agreements and other collaborative agreements
P899
Other
^24
Other assets and liabilities
R
Other assets and liabilities
R3
All Other assets and liabilities
R30
All other assets and liabilities-All departments
R300
Total (or net, as applicable) amounts of all other assets and of all other liabilities
R7
Foreign exchange accounts
R70
Foreign exchange accounts-Finance
R700
Total amounts only
R8
Unmatured debt
R80
Finance
R800
Unmatured debt
R801
Total amounts only
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