Number Name A Objects of expenditure 0 Services 01 Personnel 010 Salaries and wages 0101 Civilian regular time - Continuing employment 0102 Civilian regular time - Part-time, seasonal, casual and student 0103 Civilian premium pay for work during non-standard hours or other reasons 0104 Civilian holiday pay in lieu of leave 0105 Civilian overtime (for additional hours) 0106 Civilian bilingual bonus 0107 Civilian severance pay and termination benefits 0108 Civilian severance pay and termination benefits - Immediate Settlement 0109 Military and Royal Canadian Mounted Police (RCMP) members retroactive payments - Current fiscal year 0110 Civilian retroactive payments - Previous fiscal year(s) 0111 Civilian retroactive payments - Current fiscal year 0112 Civilian pay equity 0113 Other salaries and wages 0114 Royal Canadian Mounted Police (RCMP) members - Overtime 0115 Military and Royal Canadian Mounted Police (RCMP) members - Regular time 0116 Military and Royal Canadian Mounted Police (RCMP) members - Severance pay and termination benefits - Immediate settlement 0117 Military and Royal Canadian Mounted Police (RCMP) members - Retroactive payments - Previous fiscal year(s) 0118 Military and Royal Canadian Mounted Police (RCMP) members - Holiday pay in lieu of leave 0119 Military and Royal Canadian Mounted Police (RCMP) members - Severance pay and termination benefits 0128 Royal Canadian Mounted Police (RCMP) - Bilingual bonus 0129 Compensation for employees, former employees and estates of deceased employees impacted by the Phoenix pay system 012 Allowances and other benefits 0120 Civilian - Allowances to compensate employees for certain expenses 0121 Civilian - Compensation for additional or specific duties performed 0122 Civilian - Pay equity allowances 0123 Civilian - Pay equity interest 0124 Civilian - Foreign service allowance 0125 Civilian - Isolated post allowance 0126 Civilian - Other allowances and benefits 0127 Military and Royal Canadian Mounted Police (RCMP) members - Allowances and benefits 016 Employer contributions 0160 Employer contribution to Public Service Superannuation Account (PSSA) - Current 0161 Employer contribution to Public Service Superannuation Account(PSSA) - Actuarial deficiency 0162 Employer contribution to Public Service Death Benefit Account 0164 Employer contribution to the Canadian Forces Superannuation Account - Current 0165 Employer contribution to the Canadian Forces Superannuation Account - Actuarial deficiency 0166 Employer contribution to Canadian Forces Supplementary Death Benefit under Part II 0167 Employer contribution to Retirement Compensation Arrangements Account 0168 Employer contribution to the Royal Canadian Mounted Police (RCMP) Superannuation Account - Actuarial deficiency 0169 Employer contribution to Employment Insurance 0170 Employer contribution to Royal Canadian Mounted Police (RCMP) Superannuation Account 0171 Employer contribution to Members of Parliament Retirement Allowance Account 0172 Employer contribution to Canada and Quebec pension plans 0173 Employer contribution to other pension programs including Judges Act 0174 Employer contribution to hospital and medical plans 0176 Employer contribution for disability insurance 0177 Employer contributions - Other 017 Reallocation of expenditures under Standard object 01 0179 Personnel - Reallocation of capital expenditures 018 Supplementary personnel costs 0181 Executive Interchange and other exchange programs 0182 Supplementary employee benefits 0184 Provincial workers' compensation boards payments and recoveries 0185 Other pension payments charged to expenses 0186 Other supplementary personnel costs 0187 Accrual of salaries and benefits 0188 Return of pension contributions charged to expenses 02 Transportation and communications 020 Relocation 0207 Employee relocation in Canada 0208 Employee relocation outside Canada and/or return 021 Postage, freight, express, and cartage 0210 Transportation of things not elsewhere specified 0212 Postage and parcel post 0213 Courier services 022 Telecommunication services 0223 Communications/Network services (includes services for analog, digital or combined analog & digital, parts, peripherals and cabling) 0230 Voice communications services 0231 Data communications services 0232 Image/Video communications services (includes telepresence/video conferencing services) 025 Travel - Public Servants 0251 Public servant travel - Operational activities 0252 Public servant travel - Key stakeholders 0253 Public servant travel - Internal governance 0254 Public servant travel - Training 0255 Public servant travel - Other travel 026 Travel - Non-public servants 0261 Non-public servant travel - Operational activities 0262 Non-public servant travel - Key stakeholders 0263 Non-public servant travel - Internal governance 0264 Non-public servant travel - Training 0265 Non-public servant travel - Other travel 029 Reallocation of expenditures under standard object 02 0299 Transportation and communications - Reallocation of capital expenditures 03 Information 030 Advertising services 0301 Advertising services 031 Publishing services 0311 Publishing services 032 Printing and imaging services 0321 Printing services 0322 Imaging services 033 Exposition and related services 0331 Exposition services 0332 Audio-visual services 034 Communications research services 0341 Communications research services 035 Communications professional services 0351 Communications professional services not elsewhere specified 0352 Public relations services 036 Subscriptions and data access services 0361 Electronic subscriptions and electronic publications 0362 Data and database access services 039 Reallocation of expenditures under standard object 03 0399 Information - Reallocation of capital expenditures 04 Professional and special services 040 Business services 0401 Accounting and audit services 0402 Human resources management services 0403 Financial management services 0404 Communications services 0405 Real property services 0406 Material services 0407 Acquisition services 0811 Contracted building cleaning 0815 Collection agency fees and charges 0816 Service provider fees related to loan administration 0851 Banking services 0852 Real estate services 0853 Provincial administration of public service and merchant seamen compensation legislation 0854 Motor vehicle licences 0855 Acquisition and contract charges 0856 Provincial/territorial administrative costs 0859 Other business services not elsewhere specified 041 Legal services 0410 Legal services 042 Engineering and architectural services 0420 Engineering services not elsewhere specified 0421 Architectural services 0422 Engineering consultants - Construction 0423 Engineering consultants - Other 0495 Services related to the assessment of potentially contaminated sites 0496 Services related to the remediation of contaminated sites 0497 Services related to the care and maintenance of contaminated sites 0498 Services related to the monitoring of previously contaminated sites 043 Scientific and research services 0430 Scientific services 0431 Scientific consultants 0492 Research contracts 044 Training and educational services 0440 Education - Non-public servants 0444 Teachers and instructors on contract 0445 Tuition fees for courses where employees take training on their own time 0446 Training consultants 0447 Tuition fees and costs of attending courses including seminars not elsewhere specified 0448 Purchase of training packages and courses 045 Health and welfare services 0450 Hospital services 0451 Other health services not elsewhere specified 0452 Welfare services 0453 Physicians and surgeons 0454 Paramedical personnel 0455 Dental services 046 Protection services 0460 Protection services 047 Informatics services 0473 Information technology and telecommunications consultants 0474 Information management services 0475 Information technology services 0812 Computer services (includes IT solutions/deliverables as well as IT managed services) 048 Management consulting 0491 Management consulting 082 Special fees and services 0821 Membership fees 0822 Hospitality 0823 Conference fees 086 Temporary help services 0813 Temporary help services 087 Interpretation and translation services 0493 Interpretation services 0494 Translation services 088 Construction services 0881 Construction services 089 Other services 0499 Other professional services not elsewhere specified 0819 Non-professional personal service contracts not elsewhere specified 0890 Other administrative service that is designated by order of the Governor in Council 0891 Personal services 0892 Recreational services 0899 Professional and special services - Reallocation of capital expenditures 05 Rentals 050 Rental of land 0501 Rental of land 051 Rental of buildings 0510 Rental of residential buildings 0511 Rental of office buildings 0512 Rental of industrial and commercial buildings 0513 Rental of institutional buildings 0514 Rental of other buildings 052 Rental of informatics equipment 0522 Rental of image/video communications equipment (includes telepresence/video conferencing equipment, cabling, parts and peripherals) 0582 License/Maintenance fees for client software related to Distributed Computing Environment (DCE) 0583 License/Maintenance fees for application software (including COTS) and application development and delivery software 0584 License/Maintenance fees for operating system and utility software related to servers, storage, peripherals and components 0585 License/Maintenance fees for networking software 0587 Rental of computer equipment related to production and operations (P&O) environment - All servers, storage, printers, etc. (includes all related parts and peripherals) 0588 Rental of computer equipment related to Distributed Computing Environment (DCE) - Desktop/personal/portable (includes all related parts and peripherals) 0589 Rental of communications/networking equipment (includes analog, digital and combined analog/digital equipment, cabling, parts and peripherals) 0590 License/Maintenance fees for image/video communications software (includes telepresence/video conferencing software) 053 Rental of machinery, office furniture & fixtures, & other equipment 0533 Rental of machinery, office furniture and fixtures and other equipment 054 Rental of motor and other vehicles 0540 Rental of motor and other vehicles 055 Capital lease - Purchases 0555 Capital lease - Tangible capital assets 056 Rental of aircraft and ships 0561 Rental of aircraft 0566 Rental of ships 057 Rental - Other 0570 Rental - Other 059 Reallocation of expenditures under Standard object 05 0599 Rentals - Reallocation of capital expenditures 06 Repair and maintenance 060 Repair of engineering works 0601 Marine installations 0607 Highways, roads and streets 0608 Runways, landing fields and tarmac 0611 Waterworks and sewage systems 0619 Electric power installations 0628 Other engineering works 063 Repair of buildings 0630 Office buildings 0634 Commercial buildings 0635 Industrial buildings 0639 Institutional buildings 0640 Buildings and/or installations for telecommunications, computers and/or electronic/automated office systems 0645 Other buildings 0646 Residential buildings 065 Repair of machinery and equipment 0655 Processing machinery 0656 Heating, air-conditioning and refrigeration equipment 0658 Electric lighting, distribution and control equipment 0660 Measuring, controlling, laboratory, medical and optical instruments, apparatus and accessories 0664 Communications/Networking equipment (includes analog, digital and combined analog/digital equipment, cabling, parts and peripherals) 0665 Other equipment 0668 Image/Video communications equipment (includes telepresence/video conferencing equipment, cabling, parts and peripherals) 0671 Other office equipment 0672 Computer equipment related to production and operations (P&O) environment - All servers, storage, printers, etc. (includes all related parts and peripherals) 0673 Computer equipment related to Distributed Computing Environment (DCE) - Desktop/personal/portable (includes all related parts and peripherals) 0675 Ships and boats 0676 Aircraft 0681 Road motor vehicles - Military 0682 Road motor vehicles - Non-military 0683 Miscellaneous vehicles 069 Reallocation of expenditures under standard object 06 0699 Purchased repair and maintenance - Reallocation of capital expenditures 07 Utilities (standard object 07) 070 Utility services 0701 Electricity 0702 Natural gas 0703 Sewer and water 0705 Waste disposal 0709 Other utility services 079 Reallocation of expenditures under standard object 07 1199 Utilities, materials and supplies - Reallocation of capital expenditures 1 Goods, land, buildings and works 11 Materials and supplies (standard object 07) 111 Food, feed, beverages and tobacco 1111 Live animals, including their fodder 1112 Meat, fish and their preparations 1113 Dairy products and other animal products 1114 Vegetables and fruits, edible products, fats and preparations 1115 Miscellaneous food, food materials and food preparations 1116 Beverages and tobacco 112 Mineral products 1121 Salt, sulphur, ores, earth and stone 1122 Gasoline 1123 Aviation fuel 1124 Diesel fuel 1125 Light fuel oil 1126 Heavy fuel oil 1127 Lubricating fuel and greases 1128 Other mineral fuels, oils and products 113 Chemical products 1130 Inorganic and organic chemicals, including plastics, rubber and products, and excluding tires and tubes 1132 Pharmaceutical and other medicinal products 1133 Explosives, fireworks, and pyrotechnic products, etc. 1134 Photographic or cinematography goods 1139 Miscellaneous chemical products 114 Wood, paper and wood products 1141 Wood and articles of wood 1142 Paper and paperboard 1143 Printed matter, including books, newspapers, pictures, manuscripts and forms 115 Personal goods 1151 Uniforms 1152 Other clothing 1153 Footwear 1159 Miscellaneous textiles, headgear, umbrellas, etc. 116 Metals and metal products 1160 Ferrous metals 1161 Non-ferrous metals 1163 Cutlery 1164 Miscellaneous metal products 117 Miscellaneous goods and products 1171 Medical supplies, instruments, and apparatus 1172 Office and stationers supplies 1173 House furnishing, excluding furniture 1174 Horticultural products 1175 Precious metals and stones and its products 1176 Glass or glass products 1179 Miscellaneous manufactured articles 12 Acquisition of machinery and equipment, including parts and consumable tools (standard object 09) 121 Acquisition of machinery and machinery parts 1211 Special industry machinery 1212 Tools and implements 1219 Other machinery and parts 122 Acquisition of informatics equipment and parts 1223 Image/Video communications equipment (includes telepresence/video conferencing equipment, cabling, parts and peripherals) 1282 Computer equipment related to Production and Operations (P&O) environment - All servers, storage, printers, etc. (includes all related parts and peripherals) 1283 Computer equipment related to Distributed Computing Environment (DCE) - Desktop/personal/portable (includes all related parts and peripherals) 1284 Client software related to Distributed Computing Environment (DCE) 1285 Application software (including COTS) and application development and delivery software 1286 Operating system and utility software related to servers, storage, peripherals and components 1287 Networking software 1289 Communications/Networking equipment (includes analog, digital and combined analog/digital equipment, cabling, parts and peripherals) 1291 Image/Video communications software (includes telepresence/video conferencing software) 123 Acquisition of office equipment and furniture including parts 1231 Office furniture and furnishings, including parts 1239 Other office equipment and parts 124 Acquisition of equipment and furniture including parts 1241 Plumbing equipment and fittings, including parts 1242 Electric lighting, distribution and control equipment and Parts 1243 Measuring, controlling, laboratory, medical and optical equipment and parts 1244 Radar equipment and parts 1245 Safety and sanitation equipment and parts 1246 Other furniture and fixtures including parts 1249 Other equipment and Parts 125 Acquisition of aircraft and ships, including parts 1250 Aircraft 1251 Aircraft parts 1252 Mobile service system 1253 Satellite and spacecraft acquisition and parts 1256 Ships and boats 1257 Ships and boats Parts 126 Acquisition of other vehicles and parts 1261 Road motor vehicles 1263 Road motor vehicles parts 1264 Other vehicles 1267 Miscellaneous vehicles parts, including tires and tubes 127 Arms and ammunition 1271 Weapons (including parts) 1273 Ammunition 129 Reallocation of expenditures under standard object 09 1299 Acquisition of machinery and equipment - Reallocation of capital expenditures 13 Acquisition of land, buildings and works (standard object 08) 130 Acquisition of land 1301 Acquisition of land 131 Acquisition of engineering works 1310 Marine installations 1316 Roads, highways and airport runways 1335 Bridges, trestles, culverts, overpasses and viaducts 1339 Other engineering works 134 Acquisition of non-residential buildings 1340 Office buildings 1343 Commercial buildings 1350 Industrial buildings 1356 Schools and other educational buildings 1357 Hospitals, sanatoria, clinics and first-aid stations 1358 Other institutional buildings 1360 Buildings or installations for telecommunications, computer and/or office systems 1362 Passenger terminals - Air, bus, boat, train and other 1363 Armouries, barracks, drill halls, etc. 1364 Laboratories 1369 Other non-residential buildings 137 Acquisition of residential buildings 1370 Residential buildings 139 Reallocation of expenditures under standard object 08 1399 Acquisition of land, buildings and works - Reallocation of capital expenditures 2 Transfer payments (standard object 10) 20 Transfer payments to persons 200 Payments to senior citizens 2001 Old age security payments 201 Payments for pensions 2011 Pensions World Wars I and II 2012 War Veterans' allowances 2013 Pensions to former government employees not entitled under current superannuation acts 2014 Payments to former civilians and uniformed personnel 2019 Other payments for pensions 202 Transfer payments to promote employment 2022 Assistance to persons to encourage employment 2023 Payments relating to improvement and promotion of employability of individuals 2029 Other transfer payments to persons for promotion of employment 203 Other transfer payments to persons 2032 Payments to Aboriginal people 2035 Assistance to immigrants and refugees 2041 Transfer payments to persons for research and development (including scholarships) 2049 Other non-recoverable payments to persons 2051 Recoverable payments to persons 2055 Contingency recoverable payments to persons 2057 Child tax benefit 2060 Goods and services tax (GST) credit to persons 21 Transfer payments to industry 210 Agricultural subsidies 2102 Transfer payments to industry for the benefit of producers under the Farm Income Protection Act 2103 Payments under agricultural income disaster assistance (AIDA) 2107 Miscellaneous agricultural subsidies 212 Other subsidies to industry 2120 Other freight rate subsidies to industry 2122 Steamship subsidies 2125 Assistance to industry to encourage employment 2126 Subsidy payments to industry for research and development 2127 Payments to industry under loan guarantees 2130 Payments for the Confederation Bridge 2132 Payments to Aboriginal corporations 2133 Payments to financial institutions under the Canada Students Loan Act and Canada Student Financial Assistance Act 2139 Other non-recoverable subsidies to industry 2151 Recoverable subsidy payments to industry 2155 Contingency - Recoverable subsidy payments to industry 217 Transfer payments for capital assistance 2170 Transfer payments to industry for Research and Development 2171 Transfer payments to the defence industry for capital assistance 2174 Payments to industry under industrial and regional development 2178 Energy conservation projects 2179 Other Non-recoverable Transfer payments to industry for Capital Assistance 2181 Recoverable payments to industry for capital assistance 2185 Contingency - Recoverable payments to industry for capital assistance 22 Transfer payments to provinces and territories 221 Transfer payments to provinces and territories for Education 2212 Payments for official languages to provinces and territories 2214 Alternative payments to provinces under the Canada Student Financial Assistance Act 2215 Payments to Quebec for Cree and Inuit education 2216 Payments to non-native educational institutions 2217 Payments to non-native school boards 2218 Special payments to provinces under the Apprentice Loans Act 2219 Other Transfer payments to provinces and territories for Education 222 Fiscal transfer payments 2221 Payments to provinces and territories under taxation agreements 2223 Statutory grants to provinces and territories (authorized under the Constitution Acts) 2232 Canada Health and Social Transfer payments 2233 Alternative payments to provinces and territories for standing programs 2239 Other Fiscal Transfer payments to provinces and territories 224 Other Transfer payments to provinces and territories 2241 Payments to provinces and territories for services to young offenders 2243 Payments for legal aid systems to provinces and territories 2244 Payments for environmental projects to provinces and territories 2245 Crop insurance payments to provinces and territories 2247 Assistance to provinces and territories to encourage employment 2248 Canada - Nova Scotia Offshore Revenue Account and Fiscal equalization Offshore Petroleum Resource Accord 2249 Payments to provinces and territories for provincial highways, secondary and access roads 2250 Transfer payments to territories for operating expenditures 2253 Canada/Quebec accord on immigration 2254 Canada/Newfoundland Development Fund 2255 Payments to provinces under Canada Infrastructure Program 2257 Development initiatives paid to provinces and territories under the general development and subsidiary agreements 2259 Other Transfer payments to provinces and territories 23 Transfer payments to or on behalf of international organizations and foreign countries 230 Transfer payments for development assistance to other countries 2301 Purchase of goods for development assistance 2302 Purchase of services for development assistance 2303 Payments for development assistance to Canadian non-government organizations 2304 Other payments for development assistance to foreign countries 231 Transfer payments to international organizations 2311 Payments to United Nations and related organizations 2312 Contributions to North Atlantic Treaty Organization (NATO) and NATO - related programs 2314 Payments to the International Development Association 2315 Payments to international banks and financial institutions 2319 Payments to other international organizations 232 Other transfer payments to or on behalf of international organizations and foreign countries 2321 Transfer payments to promote Canadian export sales 2322 International Food Aid Program 2323 Transfer payments to Thirty Meter Telescope 2329 Other transfer payments outside Canada to or on behalf of international organizations and foreign countries 239 Foreign exchange gain/loss 2390 Foreign exchange gain/loss on transfer payments 24 Transfer Payments to organizations, including Crown corporations and non-profit organizations 241 Transfer payments to universities 2411 Payments to universities in aid of research 2412 Assistance to encourage employment 2419 Other Transfer payments to universities 242 Transfer payments to Aboriginal organizations 2421 Payments to First Nations, Inuit and Métis school boards 2422 Payments to other First Nations, Inuit and Métis educational institutions 2423 Payments to other First Nations, Inuit and Métis associations 243 Transfer payments to other non - profit institutions and other organizations 2431 Payments to non-profit national organizations 2432 Payments to provincial/territorial non-profit organizations 2433 Payments to local non-profit organizations 2434 Assistance to non-profit organizations to encourage employment 2436 Payments for research and development to non-profit organizations 2437 Payments for the environment to non-profit organizations 2449 Other transfer payments to non-profit institutions and other organizations 245 Payments to Crown corporations 2451 Payments to Crown corporations 26 Transfer payments to municipalities and local organizations 261 Transfer payments to municipalities 2611 Grants in lieu of property taxes paid to municipalities 2613 Assistance to municipalities to encourage employment 2614 Payments to municipalities under Canada Infrastructure Program 2619 Other Transfer payments to municipalities 262 Transfer payments to other local organizations 2621 Payments to non-native educational institutions 2622 Payments to non-native school boards 28 Reallocation of transfer payments 281 Reallocation of transfer payments Between Programs or Departments 2811 Grants in lieu of taxes recovered from other departments 282 Transfer payments expenses recorded for accounting purposes 2821 Provision for valuation for loans, investments and advances 2822 Expenses for accrued liabilities 2823 Removal of low value amounts related to transfer payments 2824 Provision for concessionary terms 3 Other expenditures 30 Transfers to Crown corporations and other entities (standard object 12) 300 Transfers to Schedule III, Part I Corporations and their Wholly - Owned Subsidiaries 3001 Atomic Energy of Canada Ltd. 3003 Canada Mortgage and Housing Corporation 3005 Canadian Commercial Corporation 3009 National Capital Commission 3010 Export Development Canada 3011 Standards Council of Canada 3012 VIA Rail Canada Inc. 3014 The Jacques-Cartier and Champlain Bridges Inc. 3017 Marine Atlantic Inc. 3018 Canadian Dairy Commission 3023 Canadian Museum for Human Rights 3024 Canadian Museum of Civilization 3025 Canadian Museum of Nature 3026 National Museum of Science and Technology 3027 National Gallery of Canada 3029 Other 3030 Canadian Tourism Commission Corporation 3031 Enterprise Cape Breton 3032 Canadian Museum of Immigration at Pier 22 304 Transfers to Schedule III, Part II Corporations and their wholly - owned subsidiaries 3041 Canada Post Corporation 3059 Other 306 Transfers to other Crown corporations and other entities 3061 Canada Council 3062 Canadian Broadcasting Corporation 3063 International Development Research Centre 3064 National Arts Centre Corporation 3065 Telefilm Canada 3079 Other 31 Public debt charges (standard object 11) 310 Interest on unmatured debt of Canada 3101 Marketable bonds payable in Canadian currency 3102 Canada Savings Bonds (CSB) 3103 Special nonmarketable securities 3104 Treasury bills 3105 Marketable bonds payable in foreign currencies 3106 Notes and loans payable in foreign currencies 3107 Canada bills payable in foreign currency 311 Interest on specified purpose accounts and other liabilities 3111 Interest on superannuation and other pension accounts 3112 Interest on the Employment Insurance Account 3113 Interest on the Canada Pension Plan Account 3114 Interest on other liabilities 312 Interest on other accounts 3121 Interest on Special Drawing Rights and other foreign exchange accounts 313 Bond discounts and premiums 3131 Amortized Bond discounts and premiums 314 Cost of issuing and servicing the public debt 3142 Commission and remuneration on bonds 3143 Cost of servicing Canadian and foreign debt 32 Other subsidies and payment (standard object 12) 321 Deficits and write - offs to losses 3213 Losses of money 3214 Deficits and write-offs not elsewhere specified 3215 Deletion and write-offs of loans, investments and advances 3216 Loss on foreign currency transactions 3217 Forgiveness of loans, investments, and advances 323 Transfers to non-budgetary funds and accounts 3239 Transfers to non-budgetary funds and accounts 324 Discounts earned 3241 Discounts/Rebates earned for early payment to suppliers or through the use of acquisition cards 325 Miscellaneous expenditures 3248 Damage and other claims against the Crown resulting from the Phoenix pay system transition 3249 Court awards to industry 3250 Court awards to persons 3251 Damage and other claims against the Crown 3252 Interest, administration or service charges, and other penalty charges 3253 Interest and service charges paid to financial institutions 3254 Removal of low value amounts related to program expenditures 3256 Canadian Security Intelligence Service 3257 Ex gratia payments 3258 Communications Security Establishment 3259 Miscellaneous expenditures not Elsewhere Classified 326 Adjustment of reserves 3261 Adjustment of provision for valuation of financial claims 3262 Adjustment of reserves for Loan Guarantees 3263 Allowance for increase in value of certain financial obligations 3269 Other adjustments 329 Reallocation of expenditures under Standard object 12 3299 Other subsidies and payments - Reallocation of capital expenditures 3A Expenditures from internal sources or for accounting purposes 34 Other expenditures From Internal Sources or for Accounting Purposes (Standard Object 12) 342 Amounts paid between or within departments for administrative overhead, or other charges 3421 General administrative services charged by other departments or by other programs within a department 3422 Suspense account (debit) - Other government departments 3424 Suspense activity allocation 3425 Reallocation of expenditures/costs within a department 3427 Reallocation of costs under shared cost programs 3428 Payments in lieu of taxes paid to Public Works and Government Services Canada (PWGSC) 3429 Other 343 Amounts charged to revolving funds by departments or agencies 3431 Overhead or other amounts charged directly to revolving funds by departments or agencies 3432 Interest charged to revolving funds by department of finance 3433 Reallocation of expenditures/costs within revolving funds 3439 Other 344 Customs and excise duties, and federal sales tax 3441 Customs import duties 3442 Excise duties and federal sales tax 345 Expenses charged to or from asset accounts for amortization or other purposes 3451 Amortization expenses for capital assets 3452 Usage of inventory 3453 Recognition of unamortized expenses related to assets 3459 Amortization of other assets accounts 346 Expenses charged to or from liability accounts 3461 Allowance for vacation pay and similar employee benefits 3462 Allowance for bad debts 3463 Charges to remediation liabilities 3469 Charges to other liability accounts 347 Transfer or incremental charges between appropriations 3471 Incremental charges from other appropriations 3472 Incremental recoveries from other appropriations (credit) 348 Actuarial gains/losses on public sector pension and other employee and veteran future benefits 3481 Actuarial gains/losses on public sector pension and other employee and veteran future benefits 37 Reallocation of expenditures/Recognition of revenue - From internal sources (standard object 12) 371 Recoveries of expenditures between programs or departments 3711 Overhead or other amounts recovered by departments and agencies from revolving funds 3712 Amounts recovered for general administrative services by other departments or by other programs within a department 3714 Suspense activity allocation 3715 Recoveries of costs under shared cost programs 3717 Recoveries of expenditures/costs within a department 3718 Suspense account (credit balance) - Other government departments 3719 Other 372 Recoveries of expenditures from specified purpose and other accounts 3721 Recovery of expenses through recognizing revenue from restricted specified purpose accounts 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 450 Revenues from charges of a regulatory nature 4500 Fuel Charge and Excess Emission 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 4574 Other services to Local Governments 4576 Police services to local, 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 4612 Amounts recovered for general administrative services by other departments or other programs within a department 4613 Subsidy received by a revolving fund from an appropriation 4615 Recoveries of costs from shared cost programs 4616 Recoveries from allocation of expenditures/costs within revolving funds 4619 Other 462 Services to other government departments as per section 29.2 of the Financial Administration Act 4620 Human resources management services 4621 Financial management services 4622 Information Management services 4623 Information Technology services 4624 Communications services 4625 Real property services 4626 Material services 4627 Acquisition services 4628 Other administrative service that is designated by order of the Governor in Council 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 4679 Other 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 C Objects for Assets, Liabilities and Other transactions 5 Assets 50 Loans, investments, and advances 501 Loans 5010 Acquisition of loans with cash 5011 Acquisition of loans with other assets 5013 Loans to appropriation-dependent Crown corporations 5015 Settlement of loans with cash 5016 Settlement of loans with other assets 5018 Repayment of loans from appropriation-dependent Crown corporations 5020 Foreign currency translation of loans 5021 Write-off of loans 5029 Other adjustments to Loans 503 Advances 5030 Acquisition of other advances with cash 5031 Acquisition of other advances with other assets 5032 Acquisition of travel advances 5033 Advances to consolidated specified purpose accounts 5035 Settlement of other advances with cash 5036 Settlement of other advances with other assets 5038 Repayment of advances from consolidated specified purpose accounts 5040 Foreign currency translation of advances 5041 Write-off of advances 5043 Recoverable advances to employees 5044 Recoverable advances to bargaining agents 5049 Other adjustments to Advances 505 Investments 5050 Acquisition of investments with cash 5051 Acquisition of investments through capitalization of financial claims 5052 Acquisition of investments with other assets 5053 Investments in consolidated specified purpose accounts 5054 Investments in appropriation-dependent Crown corporations 5055 Disposal of investments for cash 5056 Disposal of investments for other assets 5057 Repayment of investments from appropriation-dependent Crown corporations 5058 Repayment of investments by consolidated specified purpose accounts 5060 Foreign currency translation of investments 5061 Write-off of investments 5069 Other adjustments to Investments 507 Investments of the Canada Pension Plan Investment Fund 5070 Acquisition of investments with cash 5071 Transfers from the Canada Pension Plan accounts 5075 Disposal of investments with cash 5079 Other adjustments to Investments 51 Foreign exchange accounts 511 International Monetary Fund and Special Drawing Rights transactions 5100 Acquisition of claims with cash 5101 Acquisition of claims in exchange for Special Drawing Rights or International Monetary Fund notes 5111 Settlement of claims in exchange for Special Drawing Rights or International Monetary Fund notes 5121 Issues of notes payable to the International Monetary Fund (IMF) 5123 Redemption of notes payable to the International Monetary Fund (IMF) 5130 Maintenance of value adjustments 5131 Year end valuation adjustment 5159 Other adjustments 516 Exchange Fund Account - Advances (restricted claims) 5160 Advances provided to the Exchange Fund Account 5161 Settlements of advances 5163 Year-end valuation adjustment 5169 Other adjustments 52 Cash accounts 529 Cash account 5299 Net Increase or Decrease in Cash account 53 Accounts receivable 539 Accounts receivable 5399 Net Increase or Decrease in Accounts receivable 6 Liabilities 60 Specified purpose accounts (SPAs) 601 Pension insurance and social security accounts 6001 Contributions by current employees or participants 6002 Contributions by current employees - Public Service corporations 6003 Contributions by government employees for past services or in arrears 6004 Contributions by Public Service corporations employees for past service or in arrears 6005 Contributions by retired employees 6012 Contributions by government - As employer 6013 Contributions by Public Service corporations as employer 6017 Death benefit general contributions 6018 Death benefit single contributions 6020 Actuarial adjustments 6022 Transfers from other pension funds 6023 Refundable tax recovered from the Canada Revenue Agency 6025 Return on investment 6027 Interest credited to the account 6029 Other receipts 6030 Payment of benefits 6034 Payment of minimum benefits 6035 Pension division payments 6037 Return of contributions - Government employees 6038 Return of contributions - Public Service corporation employees 6039 Return of contributions – Parliamentarians 6045 Transfers to other pension funds 6046 Refundable tax remitted to the Canada Revenue Agency 6047 Withdrawal of surplus 6051 Operating expenses 6053 Transfer to Pension Investment Board 6056 Transfer from Pension Investment Board 6058 Pension transfer value payments 6059 Other payments 606 Provincial tax collection agreements 6060 Estimated collections of taxes 6063 Installment payments to provinces for taxes 607 Crown corporations deposits 6079 Net Increases or Decreases in Crown corporations deposits 608 Other deposits and trust funds 6081 Deposits received 6082 Interest received 6083 Transfers from budgetary expenditures 6084 Deposit of securities held in trust 6085 Refunds 6086 Payments made in accordance with authorities 6087 Return of securities held in trust 6089 Other adjustments 609 Miscellaneous accounts 6099 Net increases or decreases in other specified purpose accounts 61 Unmatured debt transactions 611 Unmatured debt payable 6111 Issue of debt 6115 Redemption of unmatured debt 6116 Transfers to matured debt (on retirement of debt) 6117 Revaluation of unmatured debt 6118 Unmatured debt payable - Exchange Rate Changes 6119 Other adjustments 62 Transactions relating to other liabilities 621 Interest due on unmatured debt (including compound interest on Canada Savings Bonds) 6211 Interest charges accrued 6212 Interest due 6213 Payments to claimants 622 Matured debt 6221 Transfers from unmatured debt 6222 Redemption of debts 6225 Write-off of Matured debt (Transfer to Revenue) 6227 Matured debt Revaluation 629 Miscellaneous 6299 Net increase or decrease in other liability 7 Other 70 Other accounts/transactions 702 Allowance for valuation of assets and liabilities 7021 Allowance for valuation of financial claims (incl. allowance for doubtful accounts) 7022 Allowance for statutory accounts payable 7023 Allowance for employee benefits 7029 Other allowances 703 Unamortized deficiencies on superannuation accounts 7031 Increase to reflect actuarial deficiencies recorded 7032 Decrease resulting from amortization of actuarial deficiencies 704 Unamortized Discount on Treasury bills 7041 Increase to Reflect Discount on New Treasury bills 7042 Decrease Resulting from Amortization of Discount on Treasury bills 706 Accumulated amortization 7061 Accumulated amortization on Capital Assets 709 Other transactions 7099 Net Increase or Decrease in Other transactions 8 Accumulated deficit 80 Unrestricted amounts 801 Unrestricted amounts in the Accumulated deficit 8011 Increases 8012 Decreases 802 Year - end closing of departmental accounts 8021 Closing of control accounts 8022 Closing of revenue and expense accounts 81 Consolidated specific purpose accounts 810 Consolidation of specified purpose accounts 8103 Other adjustments 811 Employment Insurance Account 8110 Contributions by employees, their employers and other participants 8114 Return on investment 8116 Other receipts 8117 Payment of benefits 8120 Operating expenses 8122 Other payments and Adjustments 815 Crop reinsurance fund 8150 Receipts from provinces 8151 Interest-free advances from the Government of Canada 8153 Payments to provinces 8154 Repayment of advances to the Government of Canada 816 Agricultural Commodities Stabilization Account 8161 Receipts from participating provinces and producers 8167 Payments to participating producers 817 Goods and services tax (GST) refundable advance accounts on purchases 8171 Payment of GST on purchases 8172 Payment of QST on purchases 8173 Reimbursement of QST by Revenu Québec 818 Seized Property Proceeds Account 8181 Proceeds from forfeited assets and fines 8184 Payments of operating and other expenses 8186 Payment of claims against the Crown and other expenses to outside parties 8187 Payment of proceeds to other governments 8188 Transfer of Net Proceeds to Other revenue 819 New Parks and Historic Sites Account 8190 Donations (unspecified) 8191 Net proceeds from the sale of federal real property 8192 Contributions from the Government of Canada 8194 Other receipts 8195 Disbursements to outside parties 8196 Disbursements (internal to government) 8197 Contributions to outside parties 82 Consolidated deposit and trust accounts 820 Gifts, donations and bequests accounts 8200 Receipts 8201 Payments 821 Insurance accounts 8210 Receipts 8211 Transfers from budgetary appropriations 8215 Payments 822 Earmarked fees and levies 8220 Receipts 8225 Payments 829 Other restricted accounts 8290 Other receipts 8295 Other payments 83 Consolidation of appropriation - Appropriation dependent and enterprise Crown corporations 831 Consolidation of appropriation - Appropriation dependent and enterprise Crown corporations 8300 Accumulated deficit/surplus brought forward - Consolidation of all Crown corporations 8312 Gain/Loss for the year - Enterprises Crown Corporations 8313 Other adjustments 832 Allowance for employee benefits 8321 Net change in allowance - Employee benefit 833 Revenue and expenditures 8339 Expenses - Other 834 Cash balances 8340 Net change - Cash in transit 835 Accounts receivable of appropriation - dependant Crown corporations (with outside parties) 8350 Net Change - Accounts receivable 836 Loans, Investments and Advances by ADCC'S (With outside parties) 8360 Net change - Loans, investment and advances by appropriation-dependant Crown corporations 837 Accounts payable of appropriation-dependant Crown corporations (with outside parties) 8371 Net change - Other liabilities ADCC 838 Borrowings of appropriation dependant Crown corporations (with outside parties) 8380 Net change - Other liabilities appropriation-dependent Crown corporations borrowings 84 Government elimination of inter-entity transactions and balances consolidation of appropriation - dependent Crown corporations 840 Government elimination of inter-entity revenue and expenditure transactions 8400 Other revenue - Return on investments 8402 Other revenue 8419 Expenses - Other elimination inter-entity transactions 842 Government elimination of inter-entity liability balances 8422 Unmatured debt held by appropriation-dependant Crown corporations 8425 Specified purpose accounts - Due to appropriation-dependant Crown corporations 844 Government elimination of inter-entity asset balances 8440 Elimination of inter-entity loans, investments or advances in appropriation-dependent Crown corporations 8443 Allowance for valuation of assets and liabilities 9 Identification of partnering department for interdepartmental transactions 9DDD Interdepartmental settlement