7.2 Object codes: Revenue—Summary for 2018 to 2019

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—Detailed for 2018 to 2019

B
Objects for revenue
4
Revenue
4A
Tax revenue
42
Tax revenue
420
Tax revenue
4200
Tax revenue (Total)
4B
Other revenue
45
Other revenue - Cost recovery and other user charges
451
Rights and privileges (including related royalty revenue)
4510
Licence fees
4513
Fees for passports, visas and citizenship certificates
4515
Oil royalties
4516
Natural resources royalties
4517
Other royalties
4518
Fees for the registration of trademarks, patents and copyrights
4519
Other revenue from rights and royalties
452
Lease and use of public property
4520
Oil and gas leases
4521
Land leases
4525
Rental of unimproved (vacant) land
4526
Rental of works
4527
Rental of machinery and equipment
4528
Rental of concessions in government - owned facilities
4529
Rental of parking space
4530
Rental of residential buildings
4531
Rental of non-residential buildings
4535
Rental of real property to Crown corporations
4539
Other Returns from Lease and use of public property
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
4545
Other goods manufactured by government
4546
Sales of information products
4547
Petroleum, oil and lubricants
4548
Public meals
4549
Sales of other goods
455
Revenue from services of a regulatory nature
4551
Inspection fees
4554
Aviation regulations
4556
Supervision of race tracks
4558
Fees from assessments of financial institutions
4559
Other services of a Regulatory Nature
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
4563
Hospital services
4564
Marine service and wharf revenue
4565
Other health services
4566
Engineering and scientific fees
4567
Airport services, landing and parking fees
4568
Technology centres services
4569
Other revenue from services of a non-regulatory nature
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
4571
Receipts from Crown corporations for other than real property
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
4582
Revenue from advertising or sponsorship
4586
Not sufficient funds (NSF) administrative charges
459
Miscellaneous
4593
Miscellaneous
4595
Respendable revenue - Systems applications and products (SAP) departments
4598
Loan guarantee fees
46
Other revenue - Cost recovery and other user charges
461
Recoveries of costs from departments and agencies
4611
Overhead or other amounts recovered by departments and agencies from revolving funds Note 1
4612
Amounts recovered for general administrative services by other departments or other programs within a department Note 1
4613
Subsidy received by a revolving fund from an appropriation Note 1
4615
Recoveries of costs from shared cost programs Note 1
4616
Recoveries from allocation of expenditures/costs within revolving funds Note 1
4619
Other Note 1
462
Services to other government departments as per section 29.2 of the Financial Administration Act
4620
Human resources management services Note 1
4621
Financial management services Note 1
4622
Information Management services Note 1
4623
Information Technology services Note 1
4624
Communications services Note 1
4625
Real property services Note 1
4626
Material services Note 1
4627
Acquisition services Note 1
4628
Other administrative service that is designated by order of the Governor in Council Note 1
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 1
4679
Other Note 1
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
4802
Interest on loans and advances from all other federal Crown corporations
4803
Interest on loans and advances from provincial and territorial governments, including their Crown corporations
4804
Interest on loans and advances from domestic private sector enterprises
4805
Interest on other loans and advances from other domestic sources
4806
Interest on loans and advances from national governments and international organizations
481
Return on investments - Profits and dividends
4811
Profits and/or dividends from enterprises
4812
Profits from the Bank of Canada
4814
Profit and/or surplus from foreign exchange accounts (Department of Finance)
4819
Other return on investments, not elsewhere specified
482
Interest on Tax revenue
4821
Interest on Goods and services tax (GST)
4822
Interest on customs duties and other excise taxes
4823
Interest on income tax
483
Other interest income
4832
Interest on overdue accounts receivable
4833
Interest on bank deposits
4834
Interest on Canada student loans
4835
Interest on apprentice loans
484
Proceeds from sale of assets
4841
Revenue from coinage (seigniorage)
4842
Revenue from bullion
4843
Sales of surplus Crown assets
4844
Sales of residential real property
4845
Sale of non-residential real property
4847
Sale of Crown corporations
4848
Sale of departmental organizations
485
Fines, penalties and other court awards
4851
Fines
4857
Penalties
4858
Proceeds from other court awards, including seized property
487
Transfer payments from other governments
4871
Transfer payments from provincial or territorial governments
4872
Transfer payments from local governments, including municipalities and local school boards
4873
Transfer payments from foreign governments
4874
Lottery receipts from the provinces
488
Receipts from non-budgetary funds and accounts
4880
Administration of the Employment Insurance Account, including cost recoveries
4883
Revenue from the Canada Pension Plan
4888
Reallocation from non-budgetary funds and accounts
4889
Other receipts from non-budgetary funds and accounts
489
Miscellaneous Other revenue
4892
Gain on revaluation of foreign currency assets and liabilities
4893
Removal of low value amounts related to accounts receivable
4899
Other
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