5.2 Authority codes: Detailed for 2021 to 2022

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: Summary for 2021 to 2022

^1

Budgetary

^11

Expenditures

A

Statutory expenditures

A1

Standard

Description:

"Standard" means that the same breakdown should be used by all departments, unless otherwise restricted to a specific department.

A11

Operating budget related items

Description:

These amounts are included as operating expenditures in the Financial Reporting accounts(FRA). Each of these codes are restricted to the departments concerned.

A111

Minister's salary and motor car allowance (including Prime Minister and secretaries of state)

Description:

The legislative basis of the statutory expenditure authority is the Salaries Act, 1985, section 3 and the Parliament of Canada Act, 1985, P-1.

A112

Other statutory salaries and allowances

Description:

Relate to salaries of specific offices such as Governor General.

A12

Special statutory items

A121

Court awards - Crown Liability and Proceedings Act

Description:

This statutory authority (pursuant to section 30(1) of the Crown Liability and Proceedings Act provides for the payment of judgments against the Crown upon the receipt of a certificate of judgment, from either a federal or provincial court. This authority may only be used by departments who have received authorization from the Minister of Finance. Costs awarded against the Crown by a judgment and expenses for Crown witness, travel and legal fees and other expenses are charged to the appropriation of the relevant department.

A122

Refunds of previous years revenue

Description:

This account needs to be a separate statutory expenditure authority, but it is to be netted to other revenue under accrual accounting (in the Financial Reporting Accounts). The legislative basis of the statutory expenditure authority is the Financial Administration Act Section 20.

A123

Collection agency fees under section 17.1 of the Financial Administration Act

Description:

This statutory authority (pursuant to section 17.1 of the Financial Administration Act) provides for the payment of collection agency fees when they are successful in the collection of debts due the Crown. Expenses where the collection is unsuccessful or fees for other services such as tracing credit assessment and cheque verification are to be charged to program or operating votes and not to this statutory authority.

A124

Court awards - Supreme Court

Description:

This statutory authority (pursuant to section 98 of the Supreme Court Act) provides for the payment of judgements against the Crown, upon the receipt of a certificate of judgement from the Supreme Court.

A125

Court awards - Tax Court of Canada

Description:

The legislative basis of the statutory expenditure authority is the Tax Court of Canada Act, section 16.3.

A126

Losses on foreign exchange

Description:

This statutory authority provides for the recording of the net loss resulting from the year end revaluation of financial assets and liabilities denominated in foreign currencies. Departments must revalue foreign denominated financial assets or liabilities to the Canadian dollar equivalent using the closing rate of exchange for March 31. If the net revaluations result in a gain authority code D343 would be used. The legislative basis of the statutory expenditure authority is the Currency Act and Bretton Woods and Related Agreements Acts.

A127

Payment pursuant to section 24(1) of the Financial Administration Act

Description:

This statutory authority pursuant to section 24(1) of the Financial Administration Act provides for a payment out of the Consolidated Revenue Fund as a result of remissions granted under the Financial Administration Act or any other Act of Parliament.

A13

Restricted spending authorities

A130

Spending of revenues pursuant to section 30 of the Canadian Food Inspection Agency Act

Description:

This statutory authority (pursuant to section 30 of the Canadian Food Inspection Agency Act) provides for the spending of money received through the conduct of its operations.

Department(s) specific:

• 136 - Canadian Food Inspection Agency

A131

Spending of amounts equivalent to proceeds from disposal of surplus moveable Crown assets

Description:

This statutory authority provides for the spending of the amount equivalent to the proceeds from the sale of surplus moveable Crown assets. This authority may only be applied towards disposal, operating and capital expenditures and may not be used for transfer payments. The legislative basis of the statutory expenditure authority is the Surplus Crown Assets Act Section 14.

A132

Expenditures pursuant to paragraph 29.1 of Financial Administration Act (for departmental corporations)

Description:

This statutory authority (pursuant to paragraph 29.1(1) of the Financial Administration Act) applies only to departmental corporations and provides for the spending of any revenue received in the fiscal year through the conduct of their operations.

A133

Expenditures equivalent to revenue resulting from the conduct of operations pursuant to section 20 of the Parks Canada Agency Act

Description:

This statutory authority (pursuant to section 20.(2) of the Parks Canada Agency Act) provides for the spending of amounts equal to revenue resulting from the conduct of the Parks Canada Agency operations.

Department(s) specific:

• 124 - Parks Canada Agency

A134

Spending of revenue received pursuant to section 60 of the Canada Revenue Agency Act

Department(s) specific:

• 130 - Canada Revenue Agency

A135

Spending pursuant to section 5 of the National Research Council Act

Description:

This statutory authority (pursuant to section 5.(1)(e) of the National Research Council Act) provides for the spending of money received through the conduct of the National Research Council operations.

Department(s) specific:

• 035 - National Research Council of Canada

A136

Expenditures pursuant to section 29 of the Financial Administration Act for payments pursuant to guaranties under the Spring Credit Advance Program

A138

Spending of revenues pursuant to section 18(2) of the Canada School of Public Service Act

Description:

This statutory authority (pursuant to section 18(2) of the Canada School of Public Service Act) allows the School to spend the revenue from fees received by the School in a fiscal year through the conduct of its operations for its purposes in that, or the next fiscal year.

Department(s) specific:

• 052 - Canada School of Public Service

A139

Spending pursuant to section 12(4) of the Canada Education Savings Act

Description:

This statutory authority (pursuant to section 12(4) of the Canada Education Savings Act) provides for the spending of any amounts received for services.

Department(s) specific:

• 014 - Employment and Social Development (Department of)

A160

Spending Authorities Emanating from a Department's Enabling Statute

Description:

Spending of revenues obtained pursuant to sub-section 5 (3) (h) of the Canadian Space Agency Act

Department(s) specific:

• 119 - Canadian Space Agency

A161

Spending of revenues pursuant to section 4.2 of the Department of Health Act

Description:

This statutory authority (pursuant to section 4.2 of the Department of Health Act) provides for the spending of any amounts received for services provided to any board or agency for which the Minister is responsible.

Department(s) specific:

• 022 - Health (Department of)
• 109 - Patented Medicine Prices Review Board
• 148 - Public Health Agency of Canada

A162

Spending of revenues pursuant to section 21(3) of the Nuclear Safety and Control Act

Description:

This statutory authority (pursuant to section 21(3) of the Nuclear Safety and Control Act) provides for the spending of revenue from fees it charges for licences in the fiscal year in which the revenues are received or in the next fiscal year.

Department(s) specific:

• 047 - Canadian Nuclear Safety Commission

A163

Spending of revenues pursuant to section 60.1 of Department of Employment and Social Development (ESDC) Act

Description:

This statutory authority (pursuant to section 60.1 of the ESDC Act) provides for the spending of revenues obtained from the provision of services and facilities to the Chief Administrator of the Administrative Tribunals Support Service of Canada, in the fiscal year in which they are received or, unless an appropriation Act provides otherwise, in the next fiscal year.

Department(s) specific:

• 014 - Employment and Social Development (Department of)

A164

Spending of revenues pursuant to paragraph 4(2)(a) of Social Sciences and Humanities Research Council Act

Description:

This statutory authority (pursuant to paragraph 4(2)(a) of Social Sciences and Humanities Research Council Act) provides for the spending of any money received through the conduct of the Social Sciences and Humanities Research Council operations.

Department(s) specific:

• 063 - Social Sciences and Humanities Research Council

A165

Spending of revenues pursuant to paragraph 4(2)(a) of Natural Sciences and Engineering Research Council Act

Description:

This statutory authority (pursuant to paragraph 4(2)(a) of Natural Sciences and Engineering Research Council Act) provides for the spending of any money received through the conduct of the Natural Sciences and Engineering Research Council operations.

Department(s) specific:

• 027 - Natural Sciences and Engineering Research Council

A166

Spending of revenues pursuant to section 6(1)(g) of the Canadian Centre of Occupational Health and Safety Act

Description:

This statutory authority (pursuant to section 6(1)(g) of the Canadian Centre of Occupational Health and Safety Act) provides for the spending of any money appropriated by Parliament for the work of the Centre or received by the Centre through the conduct of its operations.

Department(s) specific:

• 100 - Canadian Centre for Occupational Health and Safety

A167

Spending of revenues pursuant to section 29(a) of the Canadian Institutes of Health Research Act

Description:

This statutory authority (pursuant to section 29(a) of the Canadian Institutes of Health Research Act) provides for the spending of any money it receives by way of gifts or bequest.

Department(s) specific:

• 061 - Canadian Institutes of Health Research

A168

Spending of revenues obtained pursuant to section 5.2(2) of the Department of Employment and Social Development Act

Description:

This statutory authority (pursuant to section 5.2(2) of the Department of Employment and Social Development Act provides for the spending of any revenues obtained from the delivery of service or facility provided under subsection 5.1(1) of the Act, except the services provided under paragraph 5.1(1)(c) or (d).

Department(s) specific:

• 014 - Employment and Social Development (Department of)

A169

Spending of revenue pursuant to section 6(2) of the Canadian High Arctic Research Station Act

Description:

This statutory authority (pursuant to section 6(2) of the Canadian High Arctic Research Station Act) provides for the spending of money received through the conduct of its operations.

Department(s) specific:

• 171 - Canadian High Arctic Research Station

A14

Contribution to employee benefit plans

A145

Contributions to employee benefit plans - Treasury Board residual

Description:

This statutory authority covers any residual between the actual government's contributions to the various employee benefit plans and distribution of these costs to departments through the use of authority code A14A. The legislative basis of the statutory expenditure authority is the Public Service Pension Adjustment Act R.S.C. 1970 c. P-33 and the Special Retirement Arrangements Act 1992 c. 46 Sch. I.

Department(s) specific:

• 056 - Treasury Board Secretariat

A146

Contributions to employee benefit plans - Members of the military

Description:

The legislative basis of the statutory expenditure authority is the Canadian Forces Superannuation Act (R.S., 1985, c. C-17), Retirement Benefits Act (R.S., 1985, c. S-24), Canada Pension Plan (R.S., 1985, c. C-8) and Employment Insurance Act (1996, c. 23).

Department(s) specific:

• 005 - Foreign Affairs, Trade and Development (Department of)
• 018 - National Defence (Department of)

A149

Contributions to employee benefit plans - Reorganisation

Note(s):

• A department must obtain the approval from the Receiver General before using this code.

Department(s) specific:

• 033 - Industry (Department of)
• 044 - Western Economic Diversification (Department of)

A14A

Contributions to employee benefit plans - Program

Description:

This statutory authority covers the government's contribution to the various employee benefit plans (the Public Service Superannuation Account, the Supplementary Retirement Benefits Account, the Canada Pension Plan Account, the Quebec Pension Plan, the Public Service Death Benefit Account and the Employment Insurance Account). The distribution of these costs to departments is by Interdepartmental Settlements with the Treasury Board Secretariat. The legislative basis of the statutory expenditure authority is the Public Service Superannuation Act (R.S. 1985 c. P-36) Supplementary Retirement Benefits Act (R.S. 1985 c. S-24) Canada Pension Plan (R.S. 1985 c. C-8) and Employment Insurance Act (1996 c. 23).

Note(s):

• Most departments and agencies are to substitute the letter A by a zero (0). However, in rare cases, where a department or agency has more than one operating vote, or another department or agency is allowed to function within a host departmental financial system and the accounting is included in the host department's Central Financial Management and Reporting System (CFMRS) trial balance, the A would be substituted sequentially by 1 for the first vote/organization and by 2 for the second vote/organization, etc.

A15

Other

A153

Transfer payments in connection with the Budget Implementation Act

Description:

Pursuant to the Economic Action Plan Act, No. 1 (Budget Implementation Act, 2013), section 126 provides for a payment of a maximum amount of $18,000,000 to the Canadian Youth Business Foundation, section 129 for a payment of a maximum amount of $30,000,000 to the Canada Mortgage and Housing Corporation, section 130 for a payment of a maximum amount of $5,000,000 to Indspire, section 131 for a payment of a maximum amount of $3,000,000 to the Pallium Foundation of Canada, Section 132 for a payment of a maximum amount of $3,000,000 to the Canadian National Institute for the Blind.

Pursuant to the Budget Implementation Act, 2017, section 115 provides for the payments of a maximum of $125,000,000 to the Canadian Institute for Advanced Research to support a pan-Canadian artificial intelligence strategy.

Pursuant to the Budget Implementation Act, 2019, section 131 (3) provides for payments of a maximum of $60,000,000 to the federation of Canadian Municipalities for the purpose of providing funding to the Asset Management Fund.

Pursuant to the Budget Implementation Act, 2019, section 132 (1) provides for payments of a maximum of $65,000,000 to the Shock Trauma Air Rescue Service for the acquisition of new emergency ambulance helicopters.

Pursuant to the Budget Implementation Act, 2021, No. 1, Part 4, Division 24 provides for a one-time payment of $130,300,000 to Quebec for the purposes of offsetting some of the costs of aligning the Quebec Parental Insurance Plan with temporary measures set out in Part VIII.5 of the Employment Insurance Act.

Pursuant to the Budget Implementation Act, 2021, No. 1, section 275 provides for payments by the Minister of Employment and Social Development to pensioners, as defined in section 2 of the Old Age Security Act, who are or will be 75 years of age or older on June 30, 2022, in relation to a program to provide a one-time payment of $500 to those pensioners.

Department(s) specific:

• 005 - Foreign Affairs, Trade and Development (Department of)
• 006 - Finance (Department of)
• 012 - Economic Development Agency of Canada for the Regions of Quebec
• 014 - Employment and Social Development (Department of)
• 022 - Health (Department of)
• 023 - Atlantic Canada Opportunities Agency
• 033 - Industry (Department of)
• 041 - Natural Resources (Department of)
• 042 - Department of Crown-Indigenous Relations and Northern Affairs
• 044 - Western Economic Diversification (Department of)
• 088 - Public Safety and Emergency Preparedness (Department of)
• 091 - Canada Mortgage and Housing Corporation (Crown Corporation)
• 097 - Receiver General
• 142 - Office of Infrastructure of Canada

A2

Transfer payments

Description:

Details on transfer payments are required in the Central Financial Management Reporting System (CFMRS) to prepare the list of specific budgetary expenditures included in the Monthly Statement of Financial Operations (MSFO).

A20

Agriculture - Payments in connection with the Farm Income Protection Act

A201

Crop insurance programs

Description:

This statutory authority provides for transfer payments in connection with the Farm Income Protection Act - Crop Insurance Program.

Department(s) specific:

• 001 - Agriculture and Agri-Food (Department of)

A203

Net income stabilization account

Description:

This statutory authority provides for transfer payments in connection with the Farm Income Protection Act - Net Income Stabilization Account.

Department(s) specific:

• 001 - Agriculture and Agri-Food (Department of)

A206

Contributions to a transition to future risk management programming

Description:

Statutory Payments in support of the Net Income Stabilization Account Program.

Department(s) specific:

• 001 - Agriculture and Agri-Food (Department of)

A209

Grants and contributions for the AgriInvest Kickstart Program

Department(s) specific:

• 001 - Agriculture and Agri-Food (Department of)

A210

Grants and contribution payments for the AgriInvest program

Department(s) specific:

• 001 - Agriculture and Agri-Food (Department of)

A213

Payments in connection with the Agriculture Marketing Programs Act

Description:

This statutory authority provides for transfer payments in connection with the Agricultural Marketing Programs Act.

Department(s) specific:

• 001 - Agriculture and Agri-Food (Department of)

A214

Grants for the transitional industry support program

Description:

This Agriculture and Agri-Food Canada statutory authority provides for grant payments for the Transitional Industry Support Program. The program authority is the Farm Income Protection Act referenced in the Treasury Board submission dated March 26, 2004.

Department(s) specific:

• 001 - Agriculture and Agri-Food (Department of)

A215

Bovine Spongiform Encephalopathy (BSE) recovery program

Description:

This statutory authority provides for transfer payments in connection with the Bovine Spongiform Encephalopathy (BSE) recovery program. The program authority is the Farm Income Protection Act and the Department of Agriculture and Agri-Food Act as referenced in the Treasury Board submission in July 2003.

Department(s) specific:

• 001 - Agriculture and Agri-Food (Department of)

A216

Business risk management (BRM) programs

Description:

This Agriculture and Agri-Food Canada statutory authority provides for contributions in support of the Business Risk Management Programs under the Agricultural Policy Framework (APF). The program authority is the Farm Income Protection Act and the Department of Agriculture and Agri-Food Act as referenced in the Treasury Board submission dated March 2003.

Department(s) specific:

• 001 - Agriculture and Agri-Food (Department of)

A218

Contributions for the transitional industry support program

Description:

This Agriculture and Agri-Food Canada statutory authority provides for contributions payments for the Transitional Industry Support Program. The program authority is the Farm Income Protection Act referenced in the Treasury Board submission dated March 26, 2004.

Department(s) specific:

• 001 - Agriculture and Agri-Food (Department of)

A219

Contributions for the Canadian farm income program

Description:

This Agriculture and Agri-Food Canada statutory authority provides for contributions in support of the Canadian Farm Income Program. The program authority is the Farm Income Protection Act referenced in the Treasury Board submission dated March 29, 2004.

Department(s) specific:

• 001 - Agriculture and Agri-Food (Department of)

A220

Payments in connection with the Farm Income Protection Act - Quebec gross revenue insurance conditional remission order

Department(s) specific:

• 001 - Agriculture and Agri-Food (Department of)

A221

Class contribution payments for repositioning of the Canadian beef and cattle industry

Department(s) specific:

• 001 - Agriculture and Agri-Food (Department of)

A225

Contributions in support of the Farm Income payment

Department(s) specific:

• 001 - Agriculture and Agri-Food (Department of)

A226

Grants in support of the Farm Income payment

Description:

This statutory authority is established pursuant to subsection 12(5) and section 19 of the Farm Income Protection Act.

Department(s) specific:

• 001 - Agriculture and Agri-Food (Department of)

A229

Contributions in support of business risk management programs under the Agricultural Policy Framework - Production insurance

Department(s) specific:

• 001 - Agriculture and Agri-Food (Department of)

A230

Grants in support of the Canadian Agriculture Income Stabilization (CAIS) inventory transition initiative

Department(s) specific:

• 001 - Agriculture and Agri-Food (Department of)

A235

Contributions in support of the Canadian Agriculture Income Stabilization (CAIS) inventory transition initiative

Department(s) specific:

• 001 - Agriculture and Agri-Food (Department of)

A236

Contribution payments for the Grain and Oilseed Payment Program

Department(s) specific:

• 001 - Agriculture and Agri-Food (Department of)

A237

Grant payments for the Grain and Oilseed Payment Program

Department(s) specific:

• 001 - Agriculture and Agri-Food (Department of)

A238

Contributions in support of business risk management programs under the Agricultural Policy Framework - Province-based programs

Department(s) specific:

• 001 - Agriculture and Agri-Food (Department of)

A239

Contributions in support of business risk management programs under the Agricultural Policy Framework - Agriculture policy initiatives

Department(s) specific:

• 001 - Agriculture and Agri-Food (Department of)

A294

Grant payments for the Golden Nematode Disaster Program

Description:

The legislative basis of the statutory expenditure authority is the Farm Income Protection Act.

Department(s) specific:

• 001 - Agriculture and Agri-Food (Department of)

A295

Grants and contributions in support of the Cost of Production Benefit

Description:

The legislative basis of the statutory expenditure authority is the Farm Income Protection Act.

Department(s) specific:

• 001 - Agriculture and Agri-Food (Department of)

A296

Grant and contribution payments for the Agricultural Disaster Relief Program - AgriRecovery

Description:

The legislative basis of the statutory expenditure authority is the Farm Income Protection Act.

Department(s) specific:

• 001 - Agriculture and Agri-Food (Department of)

A297

Grants in support of the cull breeding swine program

Description:

The legislative basis of the statutory expenditure authority is the Farm Income Protection Act.

Department(s) specific:

• 001 - Agriculture and Agri-Food (Department of)

A298

Grant and contribution payments for the AgriStability Program

Description:

The legislative basis of the statutory expenditure authority is the Farm Income Protection Act.

Department(s) specific:

• 001 - Agriculture and Agri-Food (Department of)

A299

Contributions in support of the assistance to the pork industry initiative

Description:

The legislative basis of the statutory expenditure authority is the Farm Income Protection Act.

Department(s) specific:

• 001 - Agriculture and Agri-Food (Department of)

A22

Agriculture - Other payments

A223

Grants to agencies established under Farm Products Agencies Act

Description:

This statutory authority provides for grants to agencies in connection with the Farm Products Agencies Act.

Department(s) specific:

• 001 - Agriculture and Agri-Food (Department of)

A224

Loan guarantees under the Canadian Agricultural Loans Act

Description:

This statutory authority provides for loan guarantees pursuant to the Canadian Agricultural Loans Act. Prior to June 2009, the name of the Act was the Farm Improvement and Marketing Cooperatives Loans Act.

Department(s) specific:

• 001 - Agriculture and Agri-Food (Department of)

A227

Canadian cattlemen's association legacy fund

Description:

Grant to the Canadian Cattlemen's Association Legacy and to Support Critical International and Domestic Market Development Activities. This statutory authority is established pursuant to Section 57 of the Budget Implementation Act 2005.

Department(s) specific:

• 001 - Agriculture and Agri-Food (Department of)

A23

Environment

A233

Canada Foundation for Sustainable Development Technology grant

Description:

This statutory authority (pursuant to the Budget Implementation Act 2003, section 34) provides for the payment of a grant to the Canada Foundation for Sustainable Development Technology in the amount of $250 million. Pursuant to the Budget Implementation Act 2004, section 10 provides for the payment of a grant to the Canada Foundation for Sustainable Development Technology in the amount of $200 million. Pursuant to the Budget Implementation Act, 2007, section 145, an amount of $200 million is available for payment to the Canada Foundation for Sustainable Development Technology.

Department(s) specific:

• 007 - Environment (Department of the)
• 033 - Industry (Department of)
• 041 - Natural Resources (Department of)

A293

Nature conservancy of Canada

Description:

Pursuant to Economic Action Plan Act, No. 1 (Budget Implementation Act, 2013), section 128, provides for a payment of a maximum amount of $20,000,000 to the Nature Conservancy of Canada.

Department(s) specific:

• 007 - Environment (Department of the)

A24

Finance - Federal-provincial payments

A241

Canada Health and Social Transfer

Description:

This statutory authority (pursuant to the Part V of the Federal-Provincial Fiscal Arrangements Act) provides for Canada Health and Social Transfer payments to provinces and territories. The expenditures are for health care, post-secondary education, childhood development and social assistance and services.

Department(s) specific:

• 006 - Finance (Department of)

A242

Fiscal equalization

Description:

This statutory authority (pursuant to the Part I of the Federal-Provincial Fiscal Arrangements Act) provides for fiscal equalization payments to the less prosperous provincial governments, so that their residents can receive public services that are reasonably comparable to those in other provinces.

Department(s) specific:

• 006 - Finance (Department of)

A243

Statutory subsidies

Description:

This statutory authority (pursuant to the Constitution Acts 1867-1982 and other statutory authorities) provides for transfer payments to the provinces. The statutory subsidies are the oldest federal transfer payments made to provinces and under the British North America Act, 1867 the 4 original provinces were to receive certain annual payments from the federal government. Similar arrangements were made with the provinces that joined subsequently.

Department(s) specific:

• 006 - Finance (Department of)

A244

Alternative payments for standing programs

Description:

This statutory authority allow provinces to assume the administrative and financial authority for certain federal-provincial programs. In turn, the federal government provide provinces with tax points, the value of which is netted against total entitlements and, accordingly are recovered from cash transfers. The legislative basis of the statutory expenditure authority is the Federal/Provincial Fiscal Arrangements Act Part VI.

Department(s) specific:

• 006 - Finance (Department of)

A245

Youth allowances recovery

Description:

This statutory authority represents the recovery from Quebec of that portion of the special tax abatement in respect of the now-defunct Youth Allowances program. The legislative basis for this statutory expenditure authority is the Federal-Provincial Fiscal Revision Act 1964 1964-65 c.26.

Department(s) specific:

• 006 - Finance (Department of)

A24A

Payments related to Canada health transfer

Description:

The legislative basis for this statutory expenditure authority is Part V.1 of the Federal-Provincial Fiscal Arrangements Act.

Department(s) specific:

• 006 - Finance (Department of)

A24B

Payments to the provinces and territories in respect of Canada's COVID-19 immunization plan

Description:

This statutory authority pursuant to the Budget Implementation Act, 2021, No. 1 Part 4, division 12 provides for payments to the provinces and territories totaling $1 billion in respect of Canada's COVID-19 immunization plan.

Department(s) specific:

• 006 - Finance (Department of)

A24C

Hibernia Dividend Backed Annuity Agreement

Description:

This statutory authority pursuant to the Budget Implementation Act, 2021, No. 1 Part 4, division 14 provides, on the requisition of the Minister of Finance and in accordance with the terms and conditions provided for in the Hibernia Dividend Backed Annuity Agreement, the annual payments to be made to Newfoundland and Labrador, to a maximum amount of $3,056,491,000. A payment out of the Consolidated Revenue Fund must not be made after March 31, 2057.

Department(s) specific:

• 006 - Finance (Department of)

A251

Canadian Millennium Scholarship Foundation

Description:

This statutory authority (pursuant to the Budget Implementation Act 1998) provided for a donation of $2.5 billion to be paid to the Canada Millennium Scholarship Foundation.

Department(s) specific:

• 006 - Finance (Department of)

A256

Canada health transfer

Description:

This statutory authority (pursuant to the Federal-Provincial Fiscal Arrangements Act, Part V.1) provides provinces and territories with long-term predictable funding for health care and supports the principles of the Canada Health Act: universality; comprehensiveness; portability; accessibility; and, public administration, as well as the provisions relating to extra-billing and user charges.

Department(s) specific:

• 006 - Finance (Department of)

A257

Canada social transfer

Description:

This statutory authority (pursuant to the Federal-Provincial Fiscal Arrangements Act, Part V.1) provides funding to provinces and territories with the purposes of financing social programs in a manner that provides provincial flexibility, of supporting the prohibition against imposing minimum residency requirements for social assistance, and of promoting any shared principles and objectives developed between the Minister of Human Resources and Skills Development and representatives of all the provinces. Specifically, the funding is in support of post-secondary education, social assistance and social services, and programs for children.

Department(s) specific:

• 006 - Finance (Department of)

A267

Payment to Ontario related to Canada health transfer

Description:

This statutory authority (pursuant to the Federal-Provincial Fiscal Arrangements Act, Part V.1, section 24.702), introduced in Budget 2009, provides additional payments to Ontario in 2009-10 and 2010-11 to ensure that, as an Equalization-receiving province, that province receives the same per capita Canada Health Transfer cash payments as other Equalization-receiving provinces. While the amount for 2009-10 was fixed at $489,058,000, the amount for 2010-11 will be recalculated until September 2013.

Department(s) specific:

• 006 - Finance (Department of)

A273

Territorial financing (Part I.1 - Federal - Provincial Fiscal Arrangement Act)

Description:

This statutory authority (pursuant to the Federal-Provincial Fiscal Arrangements Act, Part I.1) relates to Territorial Formula Financing, an annual unconditional transfer from the federal government to each of the three territorial governments. It enables territorial governments to provide a range of public programs and services to their residents that are comparable to those offered by provincial governments, at comparable levels of taxation. Prior to this program being legislated in 2004-05, funding was provided by way of "grants" as per agreements between each territorial government and the federal government.

Department(s) specific:

• 006 - Finance (Department of)

A274

Wait times reduction transfer

Description:

This statutory authority (pursuant to the Part V.1 of the Federal-Provincial Fiscal Arrangements Act) provides funding for the purposes of assisting the provinces to reduce wait times according to their respective priorities, including training and hiring more health professionals, clearing backlogs, building capacity for regional centers of excellence, expanding appropriate ambulatory and community care programs and expanding tools to manage wait times, as outlined in the 2004 10 Year Plan to Strengthen Health Care.

Department(s) specific:

• 006 - Finance (Department of)

A383

Additional Fiscal equalization to Nova Scotia

Description:

The legislative basis for this statutory expenditure authority is Part I of the Federal-Provincial Fiscal Arrangements Act.

Department(s) specific:

• 006 - Finance (Department of)

A384

Additional Fiscal equalization Offset Payment to Nova Scotia

Description:

The legislative basis for this statutory expenditure authority is the Nova Scotia and Newfoundland and Labrador Additional Fiscal Equalization Offset Payments Act.

Department(s) specific:

• 006 - Finance (Department of)

A385

Payments to provinces for assistance with sales tax harmonization

Description:

This statutory authority (pursuant to the section 8.4 of the Part III.1 of the Federal-Provincial Fiscal Arrangements Act) provides funding to provinces who have entered into a sales tax harmonization agreement for the purposes of assisting for the administration and enforcement of the system of taxation contemplated under the agreement.

Department(s) specific:

• 006 - Finance (Department of)

A389

Fiscal stabilization

Description:

This statutory authority (pursuant to Part II of the Federal-Provincial Fiscal Arrangements Act) provides Stabilization payments to protect provincial governments from sharp year-over-year declines in the sum of their own-source and Equalization revenues resulting from extraordinary economic downturns. The payment in 2014-15 of $103,400,000 represents the new determination of the demand submitted by the Government of Quebec for 1991-92. The payment in 2015-16 of $ 251,385,120 represents an advance payment to Alberta in respect of 2015-16. The payment in 2015-16 of $31,674,480 represents an advance payment to Newfoundland and Labrador in respect of 2015-16.

Department(s) specific:

• 006 - Finance (Department of)

A421

Environment, including public transit and energy-efficient retrofit program for low-income housing

Description:

Payments to provinces for the environment, including for public transit and for energy-efficient retrofit program for low-income housing. New statutory authority for Finance is established pursuant to an Act to authorize the Minister of finance to make certain payments (S.C.2005,c.36).

Department(s) specific:

• 006 - Finance (Department of)

A422

Training programs and post-secondary education access enhancement

Description:

Payments to provinces to support training programs and enhancing access to post-secondary education, to benefit, among others, aboriginal Canadians. New statutory authority for Finance is established pursuant to an Act to authorize the Minister of finance to make certain payments (S.C.2005,c.36).

Department(s) specific:

• 006 - Finance (Department of)

A437

Incentive for provinces to eliminate taxes on capital

Description:

This statutory authority (pursuant to the Budget and Economic Statement Implementation Act, 2007, Section 139), provides for the payment of an incentive for a province to eliminate capital taxes.

Department(s) specific:

• 006 - Finance (Department of)

A439

Securities regulation

Description:

This statutory authority (pursuant to the Budget Implementation Act, 2014, Section 313 which amends the Budget Implementation Act, 2009, Section 295 (1)) provides for the payments of a maximum amount of $150,000,000 or any other amount that may be specified in an appropriation Act, to provinces and territories for matters relating to the establishment of a Canadian securities regulation regime and a Canadian regulatory authority.

Department(s) specific:

• 006 - Finance (Department of)

A444

Additional fiscal equalization payment - Total Transfer Protection (BIA1 2013)

Description:

This statutory authority pursuant to the Economic Action Plan 2013 Act, No. 1, Section 111, which amends Part I of the Federal-Provincial Fiscal Arrangements Act, provides an additional fiscal equalization payment to New Brunswick for $48,891,000 and to Manitoba for $6,915,000.

Department(s) specific:

• 006 - Finance (Department of)

A445

Funding for Home Care Services and Mental Health Services

Description:

This statutory authority (pursuant to the Budget Implementation Act, 2017, No.1, Section 195) provides funding to provinces and territories for home care services and mental health services for the fiscal year 2017-2018.

Department(s) specific:

• 006 - Finance (Department of)

A26

Finance - International development payments

A261

Payments for international development association

Description:

The legislative basis for this statutory expenditure authority is the Bretton Woods and Related Agreements Act.

Department(s) specific:

• 006 - Finance (Department of)

A262

Payments to International Monetary Fund's poverty reduction and growth facility

Description:

The legislative basis for this statutory expenditure authority is the Bretton Woods and Related Agreements Act.

Department(s) specific:

• 006 - Finance (Department of)

A264

Payments for foreign aid

Description:

New statutory authority for Finance is established pursuant to an Act to authorize the Minister of finance to make certain payments (S.C.2005,c.36).

Department(s) specific:

• 005 - Foreign Affairs, Trade and Development (Department of)
• 006 - Finance (Department of)

A265

Payment for multilateral debt relief

Description:

This statutory authority (pursuant to the Economic Recovery Act (stimulus), 2009, section 18) provides for the payment of a maximum amount of $200 million in each fiscal year, to international organizations in order to make debt payments on behalf of eligible countries. The total amount paid out must not be more than a total of $2.5 billion.

Department(s) specific:

• 006 - Finance (Department of)

A266

Small and Medium Enterprise (SME) finance challenge

Description:

The legislative basis for this statutory expenditure authority is the Bretton Woods and Related Agreements Act, section 8.

Department(s) specific:

• 006 - Finance (Department of)

A269

Agriculture advance market commitment

Description:

The legislative basis for this statutory expenditure authority is the Bretton Woods and Related Agreements Act, section 8.

Department(s) specific:

• 006 - Finance (Department of)

A27

Finance - Other

A270

Payments to the Canadian Securities regulation Regime Transition Office

Description:

This statutory authority (pursuant to the Canadian Securities Regulation Regime Transition Office Act, section 14) provides for the payments of a maximum amount of $33,000,000 to the Transition Office for its use.

Department(s) specific:

• 006 - Finance (Department of)

A271

Payments for pensions grants or allowances in respect to the Halifax Relief Pension Continuation Act

Description:

This statutory authority (pursuant to the Halifax Relief Pension Continuation Act) provides for payments of pensions, grants and allowances in relation to the Halifax 1917 explosion.

Department(s) specific:

• 006 - Finance (Department of)

A27A

Significant and Systematic Economic and Financial Distress

Description:

Payments under section 60.2 of the Financial Administration Act

Department(s) specific:

• 006 - Finance (Department of)

A28

Foreign Affairs, Trade and Development (Department of)

A280

Climate Action Support

Description:

This statutory authority (pursuant to the Budget Implementation Act, 2019, No.1, section 129) provides for the disbursement of funds and amounts to be rebated for the purposes of the Greenhouse Gas Pollution Pricing Act.

Department(s) specific:

• 007 - Environment (Department of the)
• 041 - Natural Resources (Department of)
• 042 - Department of Crown-Indigenous Relations and Northern Affairs
• 191 - Department of Indigenous Services

A281

Payments to the international financial institutions accounts

Description:

This statutory authority (pursuant to the International Development (Financial Institutions) Assistance Act) provides for Direct payments to the development assistance funds of the international financial institutions.

Department(s) specific:

• 005 - Foreign Affairs, Trade and Development (Department of)

A285

Forgiveness of non-budgetary loans pursuant to section 24.1 of the Financial Administration Act

Description:

This statutory authority (pursuant to section 24.1 of the Financial Administration Act) provides for the forgiveness of an amount up to $449,533,044 owed by the Government of the Islamic Republic of Pakistan, in relation to loan agreements, subject to the conditions described in the Memorandum of Understanding signed on April 20, 2006 between the Government of Canada and the Government of the Islamic Republic of Pakistan.

Department(s) specific:

• 005 - Foreign Affairs, Trade and Development (Department of)

A29

Export development Canada

A291

Payments of concessional loans to facilitate and develop trade between Canada and foreign countries

Description:

This statutory authority (pursuant to the Export Development Act, ) provides for the funding of the Canada Account related to concessional loan disbursements and loan provisioning.

Department(s) specific:

• 123 - Export Development Canada (Crown Corporation)

A292

Discharge of obligations and forgiveness of non-budgetary loans pursuant to section 23 of the Export Development Act

Description:

This statutory authority (pursuant to section 23(3) and section 23(6) of the Export Development Act) provides for the discharge of obligations under any transaction entered into under section 23 and for the forgiveness of the Canada Account non-budgetary loans.

Department(s) specific:

• 123 - Export Development Canada (Crown Corporation)

A31

Health

A312

Canada Health Infoway Inc.

Description:

Pursuant to the Budget Implementation Act, 2009, section 316, a maximum amount of $500 million is available for payment to Canada Health Infoway Inc. - Pursuant to the Budget Implementation Act, 2007, section 133, a maximum amount of $400 million is available for payment to Canada Health Infoway Inc. - Pursuant to the Budget Implementation Act, 2004, section 11, a maximum amount of $100 million is available for payment to Canada Health Infoway Inc.- Pursuant to the Budget Implementation Act 2003, section 36 provides for the payment of a grant to the Canada Health Infoway Inc. in the amount of $600 million.

Department(s) specific:

• 022 - Health (Department of)

A315

Payments in connection with the Patent Act (Patented medicines)

Department(s) specific:

• 022 - Health (Department of)

A32

Employment and Social Development Canada

A320

Benefit enhancement measures - Employment Insurance operating account

Description:

This statutory authority (pursuant to the Employment Insurance Act, section 73.1) provides for the cost of the benefit enhancement measures provided for in the budget tabled in Parliament on January 27, 2009.

This statutory authority (pursuant to the Employment Insurance Act, section 153.111) provides for the cost of the employment insurance emergency response benefit.

Department(s) specific:

• 014 - Employment and Social Development (Department of)

A321

Interest payments under the Canada Student Loans Act

Description:

This statutory authority (pursuant to the Canada Student Loans Act, section 6.(1)) provides for payments of interest to lending institutions in respect of each guaranteed student loan made by that lender to a full time student.

Department(s) specific:

• 014 - Employment and Social Development (Department of)

A322

Liabilities under the Canada Student Loans Act

Description:

This statutory authority (pursuant to the Canada Student Loans Act) provides for the funding of liabilities related to guaranteed student loans under the Act. These include payments to financial institutions (other than interest payments under section 6(1) of the Act - see the Authority code A321), alternative payments to the provinces/territories, provincial administration fees, and other liabilities.

Department(s) specific:

• 014 - Employment and Social Development (Department of)

A323

Interest and other payments under the Canada Student Financial Assistance Act

Description:

This statutory authority (pursuant to the Canada Student Financial Assistance Act) provides for the funding of liabilities related to risk-shared Canada Student Loans under the Act. These include interest and other payments to financial institutions, alternative payments to the provinces/territories, provincial administration fees, and other liabilities.

Department(s) specific:

• 014 - Employment and Social Development (Department of)

A326

Payments of compensation respecting government employees and merchant seamen

Description:

This statutory authority (pursuant to the Government Employees Compensation Act) provides for payments to government employees, to Provincial Workers Compensation Boards and commissions, and for recovery of costs from Crown corporations, agencies and departments. Also (pursuant to the Merchant Seamen Compensation Act) it provides for payments to certain dependants of merchant seamen.

Department(s) specific:

• 014 - Employment and Social Development (Department of)

A327

Old Age Security pension

Description:

This statutory authority (pursuant to the Old Age Security Act) provides for payment of an Old Age Security pension to most Canadians aged 65 or older.

Department(s) specific:

• 014 - Employment and Social Development (Department of)

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

Description:

This statutory authority (pursuant to the Department of Human Resources Development Act, Part III.I) provides for payments to financial institutions of a Canada Education Savings Grant (CESG) to beneficiaries of Registered Education Savings Plans (RESP).

Department(s) specific:

• 014 - Employment and Social Development (Department of)

A331

Canada Student Grants to qualifying full and part-time students pursuant to the Canada Student Financial Assistance Act

Description:

This statutory authority (pursuant to the Canada Student Financial Assistance Act) provides for payments of grants to qualifying students.

Department(s) specific:

• 014 - Employment and Social Development (Department of)

A332

Payments related to the direct financing arrangements under the Canada Student Financial Assistance Act

Description:

This statutory authority (pursuant to the Canada Student Financial Assistance Act) provides the funding of liabilities related to direct financing student loans, including federal-provincial integrated loans, under the Act. These include interest and transaction fee payments to financial institutions during the transition period, payments under service provider contracts, alternative payments to the provinces/territories, provincial administration fees, and other liabilities.

Department(s) specific:

• 014 - Employment and Social Development (Department of)

A333

Old age guaranteed income supplement payments

Description:

This statutory authority (pursuant to the Old Age Security Act) provides for a supplement to be paid to low-income seniors (that meet certain income requirements) who are receiving the Old Age Security pension.

Department(s) specific:

• 014 - Employment and Social Development (Department of)

A334

Allowance payments

Description:

This statutory authority (pursuant to the Old Age Security Act) provides for an allowance to be paid to spouses of low-income seniors who meet certain conditions related to the Old Age Security Program.

Department(s) specific:

• 014 - Employment and Social Development (Department of)

A335

Universal child care benefit

Department(s) specific:

• 014 - Employment and Social Development (Department of)

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

Department(s) specific:

• 014 - Employment and Social Development (Department of)

A338

Wage earner protection program

Description:

This statutory authority (pursuant to the Wage earner Protection Program Act) provides for payments to individuals in respect of wages owed to them by employers who are bankrupt or subject to a receivership.

Department(s) specific:

• 014 - Employment and Social Development (Department of)

A339

Canada disability savings bond

Description:

This statutory authority (pursuant to the Canada Disability Savings Act, section 6.(1)) provides for the payment of a Canada Disability Savings Bond into a registered disability savings plan of a beneficiary.

Department(s) specific:

• 014 - Employment and Social Development (Department of)

A340

Canada disability savings grants

Description:

This statutory authority (pursuant to the Canada Disability Savings Act, section 6.(1)) provides, in respect of any contribution made to a registered disability savings plan of a beneficiary, for the payment of a Canada Disability Savings Grants into the plan.

Department(s) specific:

• 014 - Employment and Social Development (Department of)

A349

Payments in connection with the Apprentice Loans Act

Description:

This statutory authority (pursuant to Division 30 of Part 6 of the Economic Action Plan 2014 Act, No. 1 which enacts the Apprentice Loans Act) provides for any payments in connection with the Apprentice Loans Act (other than apprentice loans - see the authority code G181).

Department(s) specific:

• 014 - Employment and Social Development (Department of)

A350

Payments to the provinces for Early Learning and Child Care

Description:

The legislative basis for this statutory expenditure authority is Part 4, Division 33 of the Budget Implementation Act, 2021, No. 1. For the fiscal year beginning on April 1, 2021, the maximum aggregate amount payable to the provinces under subsection (1) is $2,948,082,433.

Department(s) specific:

• 014 - Employment and Social Development (Department of)

A358

Canada Worker Lockdown Benefit

Description:

The legislative basis for this statutory expenditure authority is Section 29 of the Canada Worker Lockdown Benefit Act. This legislative authority expires on March 31, 2026.

Department(s) specific:

• 014 - Employment and Social Development (Department of)

A34

Indian affairs and Northern Development

A342

Grants to aboriginal organizations designated to receive claim settlement payments pursuant to Comprehensive Land Claim Settlement Acts

Description:

This statutory authority (pursuant to the Comprehensive Land Claim Settlements Acts) provides for payments to aboriginal organizations designated to receive claim settlements specified in land claim agreements enacted by Comprehensive Land Claim Settlement Acts (agreements are required in cases where Aboriginal title (traditional use and occupancy of land) had not been dealt with by treaty or by other legal methods).

Department(s) specific:

• 042 - Department of Crown-Indigenous Relations and Northern Affairs

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

Department(s) specific:

• 042 - Department of Crown-Indigenous Relations and Northern Affairs

A347

Grassy Narrows and Islington Bands Mercury Disability Board

Description:

This statutory authority (pursuant to the Grassy Narrows and Islington Indian Band Mercury Pollution Claims Settlement Act) provides for the payment of certain sums to each Band, the establishment of the Grassy Narrows and Islington Bands Mercury Disability Board ... and, subject to certain exceptions contained in the Agreement, the abolition of all existing and future rights of action of the Bands and of every past, present or future member of the Bands, and the estates thereof, in respect of any claims and causes of action that are the subject of the agreement.

Department(s) specific:

• 042 - Department of Crown-Indigenous Relations and Northern Affairs

A348

Indian Annuities Treaty payments

Description:

This statutory authority provides for payments ($4 or $5) to any registered Indian who is either a member of or affiliated with the bands that signed the Robinson-Huron, Robinson-Superior and eleven (11) numbered treaties. The treaty annuities are normally paid in cash at treaty day events. Triennial clothing allowances are also paid to the Chiefs and councillors and hunting and fishing supplies (e.g. ammunition and nets). The legislative basis of the statutory expenditure authority is the Indian Act R.S. 1985 c. I-5.

Department(s) specific:

• 191 - Department of Indigenous Services

A35

Office of Infrastructure of Canada

A356

Green infrastructure fund

Description:

This statutory authority (pursuant to the Budget Implementation Act, 2009, section 303) provides for the payment of a maximum amount of $200,000,000 to support infrastructure projects that promote a clean environment.

Department(s) specific:

• 142 - Office of Infrastructure of Canada

A357

Canada Community-Building Fund — Financing Municipal Infrastructure

Description:

This statutory authority pursuant to the Economic Action Plan Act, No.1 (Budget Implementation Act, 2013), section 233 which amends the Keeping Canada's Economy and Jobs Growing Act, provides for a payment of a maximum amount determined in accordance with subsection (2) of the same act for each fiscal year beginning on or after April 1, 2014, to provinces, territories, municipalities, municipal associations, provincial, territorial and municipal entities and First Nations for the purpose of municipal, regional and First Nations infrastructure. This statutory authority pursuant to the Budget Implementation Act, 2021, No. 1 Part 4, division 13 provides, in addition to the sum referred to in section 161 of the Keeping Canada's Economy and Jobs Growing Act, a sum not exceeding $2,200,000,000 to provinces, territories, municipalities, municipal associations, provincial, territorial and municipal entities and First Nations for the purpose of municipal, regional and First Nations infrastructure.

Department(s) specific:

• 142 - Office of Infrastructure of Canada
• 191 - Department of Indigenous Services

A36

Industry

A362

Liabilities in Atlantic Canada under the Small Business Loan Act

Description:

This statutory authority (pursuant to the Small Business Loan Act) provides for payment of claims (i.e., sharing of loan losses between the lenders and the federal government). The Small Business Loans Act (SBLA) was repealed on March 31, 1999. While lending activity ceased on March 31, 1999, the Small Business Loans Administration will continue to receive claims and revenue associated with these loans for many years to come. SBL loans can have maturities of up to 10 years after the first scheduled principal payment, and lenders may take as long as three years after a loan defaults to claim their losses. Industry Canada manages the program for itself and the regional economic development agencies.

Department(s) specific:

• 012 - Economic Development Agency of Canada for the Regions of Quebec
• 023 - Atlantic Canada Opportunities Agency
• 033 - Industry (Department of)
• 044 - Western Economic Diversification (Department of)

A366

Liabilities under the Canada Small Business Financing Act

Description:

This statutory authority (pursuant to the Canada Small Business Financing Act (CSBFA)) which became effective on April 1, 1999 and replaces the Small Business Loans Act. The CSBFA program parameters parallel those of the SBLA (i.e. sharing of loan losses between the lenders and the federal government and revenue associated with these loans) but certain provisions have been included to strengthen the move toward cost recovery. Industry Canada manages the program for itself and the regional economic development agencies.

Department(s) specific:

• 012 - Economic Development Agency of Canada for the Regions of Quebec
• 023 - Atlantic Canada Opportunities Agency
• 033 - Industry (Department of)
• 044 - Western Economic Diversification (Department of)

A367

Genome Canada

Description:

Pursuant to Economic Action Plan Act, No. 1 (Budget Implementation Act, 2013), section 127 provides for a payment of a maximum amount of 165 million.

Department(s) specific:

• 033 - Industry (Department of)

A369

Liabilities for loan guarantee payments pursuant to paragraph 14(1)(b) of the Department of Industry Act

Description:

This statutory authority (pursuant to the Department of Industry Act section 14(1)(b)) provides to guarantee the repayment of a loan.

Department(s) specific:

• 033 - Industry (Department of)

A438

Improving infrastructure at universities and colleges

Description:

This statutory authority (pursuant to the Budget Implementation Act, 2009, Section 309) provides for the payment of a maximum amount of $1,000,000,000 to accelerate repairs and maintenance at post-secondary institutions.

Department(s) specific:

• 033 - Industry (Department of)

A37

Natural Resources

A371

Payments to Atomic Energy of Canada Limited (AECL)

Description:

Pursuant to the Jobs and Economic Growth Act (Budget Implementation Act, 2010), section 2146 provides for payments to AECL for any amount that is required to carry out a measure referred to in sections 2139 to 2141 under this Act.

Department(s) specific:

• 041 - Natural Resources (Department of)

A374

Canada - Newfoundland and Labrador Offshore Petroleum Board

Description:

This statutory authority (pursuant to the Canada-Newfoundland and Labrador Atlantic Accord Implementation Act, Part I) provides for expenditures related the Canada-Newfoundland Offshore Petroleum Board that manages the petroleum resources in the Newfoundland offshore area on behalf of the Government of Canada and the Government of Newfoundland and Labrador.

Department(s) specific:

• 041 - Natural Resources (Department of)

A375

Canada/Nova Scotia Offshore Petroleum Board

Description:

This statutory authority (pursuant to the Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act, Part I) provides for expenditures related the Canada-Nova Scotia Offshore Petroleum Board that is the independent joint agency of the Governments of Canada and Nova Scotia established pursuant to the federal Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act and the provincial Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation (Nova Scotia) Act.

Department(s) specific:

• 041 - Natural Resources (Department of)

A376

Payments to the nova scotia offshore revenue account

Description:

This statutory authority .(pursuant to the Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act, Part IV) provides for expenditures related the Nova Scotia Offshore Revenue Account for amounts that have been refunded or reimbursed by the province.

Department(s) specific:

• 041 - Natural Resources (Department of)

A378

Payments to the newfoundland offshore petroleum resource revenue fund

Description:

This Natural Resources statutory authority (pursuant to the Canada-Newfoundland and Labrador Atlantic Accord Implementation Act, Part IV) provides for expenditures related the Newfoundland Offshore Petroleum Resource Revenue Fund for amounts that have been refunded or reimbursed by the province.

Department(s) specific:

• 041 - Natural Resources (Department of)

A379

Newfoundland Fiscal equalization Offset Payments

Description:

This statutory authority (pursuant to the Canada-Newfoundland and Labrador Atlantic Accord Implementation Act, Part V) provides for fiscal equalization offset payments to the province of Newfoundland and Labrador.

Department(s) specific:

• 041 - Natural Resources (Department of)

A381

Crown share adjustment payments for Nova Scotia Offshore Petroleum Resources

Description:

This statutory authority (pursuant to the Canada Nova Scotia Offshore Petroleum Accord Implementation Act) provides for crown share adjustment payments to be made to the province of Nova Scotia. The amount is equal to seventy-five per cent of the profit realized on project resulting in the production of petroleum in the Nova Scotia offshore area.

Department(s) specific:

• 041 - Natural Resources (Department of)

A390

Green Municipal Fund

Description:

This statutory authority (pursuant to the Budget Implementation Act, 2019, No. 1, section 131 (1)) provides for payments of a maximum of  $950,000,000 to the Federation of Canadian Municipalities for the purpose of providing funding to the Green Municipal Fund.

Department(s) specific:

• 041 - Natural Resources (Department of)

A39

Canada Revenue Agency

A391

Children's Special Allowance payments

Description:

This statutory authority (pursuant to the Children's Special Allowances Act) provides for children's special allowance (CSA) payments. The CSA is a tax-free monthly payment to provincial or territorial agencies and other organizations or individuals for a child who: is under the age of 18; physically resides in Canada; and is maintained by an agency.

Department(s) specific:

• 122 - Canada Revenue Agency - (Administered Activities)

A392

Energy cost benefit

Department(s) specific:

• 122 - Canada Revenue Agency - (Administered Activities)

A393

Softwood lumber - Payments to provinces

Description:

This statutory authority is established pursuant to the Softwood Lumber Products Export Charge Act, 2006. It provides for payments to Provinces as stipulated in the Act and related Regulations.

Department(s) specific:

• 122 - Canada Revenue Agency - (Administered Activities)

A394

Climate action incentive payments

Description:

This statutory authority is established pursuant to section 122.8 of the Income Tax Act.

Department(s) specific:

• 122 - Canada Revenue Agency - (Administered Activities)

A395

Distribution of Fuel and Excess Emission Charges

Description:

This statutory authority is established pursuant to section 165 (2) for the Fuel Charge and section 188(1) and (2) for Excess Emission Charges of the Greenhouse Gas Pollution Pricing Act. It provides for payments to Provinces as stipulated in the Act.

Department(s) specific:

• 007 - Environment (Department of the)
• 122 - Canada Revenue Agency - (Administered Activities)

A40

Public Works and Government Services

A401

Payment in lieu of taxes to municipalities and other taxing authorities

Description:

This statutory authority (pursuant to the Payments in Lieu of Taxes Act) provides for payments in lieu of taxes to municipalities, provinces and other bodies exercising functions of local government that levy real property taxes. The amounts expended by PWGSC are recovered from the custodian departments and credited against the statutory payments.

Department(s) specific:

• 127 - Public Works and Government Services (Department of)

A41

Transport

A411

Victoria bridge, Montreal

Description:

This statutory authority (pursuant to Vote 107, Appropriation Act #5, 1963) provides for expenditures related to the Victoria Bridge for payments to CN Rail for loss of toll revenue and for rehabilitation work on the roadway portion of the bridge.

Department(s) specific:

• 034 - Transport (Department of)

A413

Northumberland Strait Crossing subsidy payment

Description:

This statutory authority (pursuant to the Northumberland Strait Crossing Act) provides for an annual subsidy payment (for 35 years, with the last payment being April 1, 2032) to the Strait Crossing Development Inc. for the Confederation Bridge.

Department(s) specific:

• 034 - Transport (Department of)

A414

Payments in respect of St. Lawrence Seaway agreements

Description:

This statutory authority (pursuant to the Canada Marine Act, Part 3, section 82.) provides for payments to the St. Lawrence Seaway Authority for charges, expenses and outlays incurred in connection with government retained assets as specified in the Managed Asset Agreement.

Department(s) specific:

• 034 - Transport (Department of)

A45

Canada Mortgage and Housing Corporation

A453

Renovation and retrofit of social housing

Description:

This statutory authority (pursuant to the Budget Implementation Act, 2009, Section 312) provides for the payment of a maximum amount of $500,000,000 to provide funding to provinces and territories to address the backlog in demand for renovation and energy retrofits of social housing.

Department(s) specific:

• 091 - Canada Mortgage and Housing Corporation (Crown Corporation)

A454

Housing for low-income seniors

Description:

This statutory authority (pursuant to the Budget Implementation Act, 2009, Section 313) provides for the payment of a maximum amount of $200,000,000 to provide funding to provinces and territories through the Affordable Housing Initiative for the construction of housing units for low-income seniors.

Department(s) specific:

• 091 - Canada Mortgage and Housing Corporation (Crown Corporation)

A47

Citizenship and Immigration Canada

A471

Fees returned in connection with a terminated application

Description:

This statutory authority (pursuant to the Budget Implementation Act 2012, Section 707 which amends the Immigration and Refugee Protection Act) provides for, under certain circumstances, the return of fees paid in relation to an application, by a foreign national for a permanent resident visa as a member of the prescribed class of federal skilled workers, that was made before February 27, 2008.

Department(s) specific:

• 050 - Citizenship and Immigration (Department of)

A472

Fees returned in connection with a terminated application in investor and entrepreneur classes

Description:

This statutory authority (pursuant to the Budget Implementation Act 2014, Section 303 which amends the Immigration and Refugee Protection Act) provides for the return of fees paid in relation to an application, by a foreign national for a permanent resident visa as a member of the prescribed class of investors or of entrepreneurs if, before February 11, 2014, it has not been established by an officer, in accordance with the regulations, whether the applicant meets the selection criteria and other requirements applicable to the class in question.

Department(s) specific:

• 050 - Citizenship and Immigration (Department of)

A5

Revolving funds

A50

Agriculture

A501

Canadian Grain Commission revolving fund

Description:

This statutory authority (pursuant to the Treasury Board 1995 approval) provides for expenditures for purposes of operating the Canadian Grain Revolving Fund and the authority to spend revenue received. The aggregate of expenditures may not exceed, at any one time, more than $2,000,000. Provisions of the Revolving Funds Act indicate that the act may be amended/repealed by an Appropriation Act and as such, the legislative basis of this statutory expenditure authority was Appropriation Act #4 1994-95.

Department(s) specific:

• 133 - Canadian Grain Commission

A502

Canadian Pari-Mutuel Agency revolving fund

Description:

The legislative basis for this statutory expenditure authority is the Revolving Funds Act.

Department(s) specific:

• 001 - Agriculture and Agri-Food (Department of)

A51

Canadian Heritage

A513

National film board revolving fund

Description:

The legislative basis for this statutory expenditure authority is the Revolving Funds Act.

Department(s) specific:

• 039 - National Film Board

A53

Industry

A531

Canadian intellectual property office revolving fund

Description:

Provisions of the Revolving Funds Act indicate that the act may be amended/repealed by an Appropriation Act and as such, the legislative basis of this statutory expenditure authority was Appropriation Act #3 1993-94.

Department(s) specific:

• 033 - Industry (Department of)

A54

Natural Resources

A541

Geomatics Canada revolving fund

Description:

Provisions of the Revolving Funds Act indicate that the act may be amended/repealed by an Appropriation Act and as such, the legislative basis of this statutory expenditure authority was Appropriation Act #3 1993-94.

Department(s) specific:

• 041 - Natural Resources (Department of)

A56

Public Works and Government Services

A561

Real property services revolving fund

Description:

The legislative basis for this statutory expenditure authority is the Revolving Funds Act.

Department(s) specific:

• 127 - Public Works and Government Services (Department of)

A564

Optional services revolving fund

Description:

The legislative basis for this statutory expenditure authority is the Revolving Funds Act.

Department(s) specific:

• 127 - Public Works and Government Services (Department of)

A568

Translation bureau revolving fund

Description:

Provisions of the Revolving Funds Act indicate that the act may be amended/repealed by an Appropriation Act and as such, the legislative basis of this statutory expenditure authority was Appropriation Act #4 1994-95.

Department(s) specific:

• 127 - Public Works and Government Services (Department of)

A58

Public Safety and Emergency Preparedness

A581

CORCAN revolving fund

Description:

Provisions of the Revolving Funds Act indicate that the act may be amended/repealed by an Appropriation Act and as such, the legislative basis of this statutory expenditure authority was Appropriation Act #4 1991-92.

Department(s) specific:

• 053 - Correctional Service of Canada

A59

Citizenship and Immigration (Department of)

A521

Passport office revolving fund

Description:

The legislative basis for this statutory expenditure authority is the Revolving Funds Act.

Department(s) specific:

• 050 - Citizenship and Immigration (Department of)

A6

Superannuation and related accounts

A60

Canadian Heritage

A601

Payments under the Lieutenant- Governors Superannuation Act

Description:

This statutory authority (pursuant to the Lieutenant-Governors Superannuation Act) provides for payments of superannuation benefits to former Lieutenant Governors.

Department(s) specific:

• 135 - Canadian Heritage (Department of)

A602

Supplementary Retirement Benefits - Former lieutenant-governors

Description:

This statutory authority provides for payments of supplementary retirement benefits to former Lieutenant Governors. The legislative basis of the statutory expenditure authority is the Lieutenant Governor Superannuation Act R.S.C. 1985 c. L-8.

Department(s) specific:

• 135 - Canadian Heritage (Department of)

A61

Foreign Affairs, Trade and Development (Department of)

A611

Payments under the Diplomatic Service (Special) Superannuation Act

Description:

This statutory authority provides for superannuation benefits to senior appointees that served outside Canada and are covered by the Diplomatic Service (Special) Superannuation Act.

Department(s) specific:

• 005 - Foreign Affairs, Trade and Development (Department of)

A62

Governor General

A621

Annuities payable under the Governor General's Act

Description:

This statutory authority (pursuant to the Governor General's Act) provides for payments of retiring annuities superannuation benefits to former Governor's Generals or their spouses.

Department(s) specific:

• 008 - Office of the Governor General's Secretary

A63

Employment and Social Development Canada

A632

Civil Service Insurance actuarial liability adjustments

Description:

This statutory authority (pursuant to the Civil Service Insurance Act, Regulations, Section 16(3)) provides for expenditures that adjust the actuarial liability for the Civil Service Insurance Fund.

Department(s) specific:

• 014 - Employment and Social Development (Department of)

A633

Actuarial liability adjustments - Government annuities account

Description:

This statutory authority (pursuant to the Government Annuities Act, Section 15(2)) provides for expenditures that adjust the actuarial liability for the Government Annuities Account.

Department(s) specific:

• 014 - Employment and Social Development (Department of)

A65

National Defence

A653

Pensions and annuities paid to civilians

Description:

This statutory authority provides for expenditures related to dependants of certain members of the Royal Canadian Air Force killed while serving as instructors under the British Commonwealth Air Training Plan (Appropriation Act # 4, 1968).

Department(s) specific:

• 018 - National Defence (Department of)

A654

Payments under the Supplementary Retirement Benefits Act

Description:

This statutory authority (pursuant to the Supplementary Retirement Benefits Act)provides supplementary retirement benefits for certain persons in receipt of pensions payable out of the Consolidated Revenue Fund

Department(s) specific:

• 018 - National Defence (Department of)

A655

Payments under parts I - IV of the Defence Services Pension Continuation Act

Description:

This statutory authority (pursuant to R.S., 1970 c. D-3) provides for the payment of pensions to certain persons enrolled as members of the Regular Forces before the 1st day of April 1946

Department(s) specific:

• 018 - National Defence (Department of)

A67

Public Safety and Emergency Preparedness

A671

Pensions and other employee benefits - Royal Canadian Mounted Police (RCMP)

Description:

This statutory authority provides for expenditures related to the government's contribution towards pensions and other benefits for members of the RCMP force. The legislative basis of the statutory expenditure authority is the Canadian Forces Superannuation Act, R.S.C., 1985, c. C-17 and the Defence Services Pension Continuation Act, R.S.C., 1970, c. D-3.

Department(s) specific:

• 030 - Royal Canadian Mounted Police
• 163 - Shared Services Canada

A672

Royal Canadian Mounted Police (RCMP) - Earlier Superannuation Acts

Description:

This statutory authority (pursuant to the Royal Canadian Mounted Police Pension Continuation Act) provides for expenditures related to pensions.

Department(s) specific:

• 030 - Royal Canadian Mounted Police

A68

Treasury Board

A681

Payments under earlier Superannuation Acts

Description:

The legislative basis of the statutory expenditure authority is the Public Service Pension Adjustment Act.

Department(s) specific:

• 056 - Treasury Board Secretariat

A683

Payments for the pay equity settlement

Description:

This statutory authority (pursuant to the Crown Liability and Proceedings Act) provides for expenditures related to the public service pay equity settlement which was a Tribunal Order under the Canadian Human Rights Act that was made a Federal Court Orders.

Department(s) specific:

• 056 - Treasury Board Secretariat

A69

Veterans Affairs

A691

Veterans insurance actuarial liability adjustment

Description:

This statutory (pursuant to the Veterans' Insurance Act) authority provides for expenditures that adjust the actuarial liability for the Veterans Insurance Fund to which all moneys received and all moneys paid shall be charged. The final date on which application for this insurance (i.e., veterans of World War II) could have been received, was October 31, 1968.

Department(s) specific:

• 021 - Veterans Affairs (Department of)

A692

Returned Soldiers Insurance actuarial liability adjustment

Description:

This statutory authority (pursuant to the Returned Soldiers' Insurance Act) provides for expenditures that adjust the actuarial liability for the Returned Soldiers Insurance Fund to which all moneys received and all moneys paid shall be charged. The final date on which application for this insurance could have been received, was August 31, 1933.

Department(s) specific:

• 021 - Veterans Affairs (Department of)

A7

Interest and other costs related to public debt

A70

Finance - Interest on unmatured debt and other public debt costs

Description:

Details of the Public debt charges are in the Financial Reporting Accounts (FRA).

A701

Interest on unmatured debt and other public debt costs

Description:

This statutory authority (pursuant to the Financial Administration Act, Part IV, Sections 54 and 55) provides for payments of interest and other costs or expenses incurred relevant to the Public Debt.

Department(s) specific:

• 006 - Finance (Department of)

A702

Interest on other liabilities

Description:

This statutory authority provides for payments of interest to the various pension plans (such as the Public service Superannuation Account, the Canadian Forces Superannuation Account, The Royal Canadian Mounted Police Superannuation Account, the members of Parliament Retiring Allowances Account, the Supplementary Retirement Benefits Account) and other accounts.

Department(s) specific:

• 006 - Finance (Department of)

A8

Other statutory amounts

A81

Canadian Heritage

A811

Payment to the Canadian museum of immigration at pier 21

Description:

This statutory authority (pursuant to The Museums Act) provides for the payment of a maximum amount of $15 million to the Canadian Museum of Immigration at Pier 21.

Department(s) specific:

• 135 - Canadian Heritage (Department of)

A82

Finance

A821

Purchase of domestic coinage

Description:

This statutory authority (pursuant to the Royal Canadian Mint Act, Section 7.(3)) provides for payments for the production, storage and shipping of the coins of the currency of Canada.

Department(s) specific:

• 006 - Finance (Department of)

A823

Payment of liabilities previously recorded as revenue

Description:

This statutory authority (pursuant to the Financial Administration Act, Sections 20.(3)) provides for payments of outstanding cheques (equal or over 10 years old) that have previously been removed and credited to other revenue.

Department(s) specific:

• 006 - Finance (Department of)

A824

Payments to depositors under Financial Institution Depositors Compensation Act

Description:

This statutory authority (pursuant to the Financial Institution Depositors Compensation Act, Sections 3-8) provides for payments as compensation to depositors of the Canadian Commercial Bank (CCB), the CCB Mortgage Investment Corporation and the Northland Bank in respect of uninsured deposits, providing the application for the payment is received prior to April 1, 1986.

Department(s) specific:

• 006 - Finance (Department of)

A825

Payments under section 17 of the Office of the Superintendent of Financial Institution Act

Description:

This statutory authority (pursuant to the Office of the Superintendent of Financial Institution Act, Sections 16-17) provides for payments to defray the expenses for the operations of the Office and authority to expend assessment revenue received which may at any one time not exceed $40 million.

Department(s) specific:

• 011 - Office of the Superintendent of Financial Institutions

A826

Payments to foreign claims fund

Description:

The legislative basis of the statutory expenditure authority is the Appropriation Act #9, 1966.

Department(s) specific:

• 006 - Finance (Department of)

A827

Payments under section 13 of the Financial Consumer Agency of Canada Act

Description:

This statutory authority (pursuant to the of the Financial Consumer Agency of Canada Act, Section 13) provides for payments to defray the costs of its operation through the spending of assessments and other revenue received; or an appropriation Act provides otherwise; or subject to terms and conditions by the Minister of Finance money may be advanced out of CRF.

Department(s) specific:

• 141 - Financial Consumer Agency of Canada

A828

Payments to the Canada Infrastructure Bank

Description:

This statutory authority (pursuant to the Budget Implementation Act, 2017, No. 1, Section 403) provides for payments not to exceed $35,000,000,000 to the Canada Infrastructure Bank.

Department(s) specific:

• 006 - Finance (Department of)

A992

Statutory payments to the Canadian Commercial Corporation

Description:

This statutory authority (pursuant to the Canadian Commercial Corporation Act, Section 12(2)) provides for payment to the Canadian Commercial Corporation as per the requirements of the act.

Department(s) specific:

• 006 - Finance (Department of)

A83

Export development Canada

A832

Export development Canada - Administration charges per section 23 of the Export Development Act

Description:

This statutory authority (pursuant to the Export Development Act, Section 23 (5)) provides for the reimbursement of Export Development Canada expenses and overhead arising from their administration of the Canada Account.

Department(s) specific:

• 123 - Export Development Canada (Crown Corporation)

A85

Indian affairs and Northern Development

A852

Payments on loan guarantees made to Indians for housing and economic development

Description:

This statutory authority (pursuant to the Indian Act) provides for the payments to Lenders on submission of application for defaulted Indian Housing and Economic Development loans which are secured by a loan guarantee. Where a Lender claim has been paid by the department, the Lender will have given the Minister an absolute assignment of its rights under the Loan Agreement.

Department(s) specific:

• 191 - Department of Indigenous Services

A853

Payments to comprehensive claim beneficiaries in compensation for resource royalties

Description:

This statutory authority (pursuant to the Comprehensive Land Claim Settlement Acts) provides for resource revenue-sharing payments to be made to aboriginal organizations designated to receive these payments (agreements are required in cases where Aboriginal title (traditional use and occupancy of land) had not been dealt with by treaty or by other legal methods).

Department(s) specific:

• 042 - Department of Crown-Indigenous Relations and Northern Affairs

A87

Justice

A872

Commissioner for Federal Judicial Affairs: Judges salaries, allowances and annuities

Description:

This statutory authority (pursuant to the Judges Act) provides for payments related to judges salaries and allowances, payments of annuities to the judges and their families, and lump sum payments to spouses of judges who die while in Office.

Department(s) specific:

• 051 - Office of the Commissioner for Federal Judicial Affairs

A875

Supreme Court - Judges salaries, allowances and annuities

Department(s) specific:

• 080 - Registrar of the Supreme Court of Canada

A88

Health

A803

Canadian Food Inspection Agency - Compensation payments for the Health of Animals Act and the Plant Protection Act

Description:

This statutory authority (pursuant to the Regulations under the Health of Animals Act and the Plant Protection Act, and authorized pursuant to the Canadian Food Inspection Agency Act) provides for compensation payments related to the health of animals and the protection of plants.

Department(s) specific:

• 136 - Canadian Food Inspection Agency

A804

Payments for expenses in relation to COVID-19 tests

Description:

This statutory authority pursuant to An Act respecting certain measures related to COVID-19, SC 2022, c. 2 (Bill C-10) authorizes the Minister of Health to make payments of up to $2.5 billion out of the Consolidated Revenue Fund in relation to coronavirus disease 2019 (COVID-19) tests.

Department(s) specific:

• 022 - Health (Department of)

A90

Parliament

A901

Officers and members of the Senate - Salaries, allowances and other payments

Description:

This statutory authority (pursuant to the Parliament of Canada Act) provides for expenditures related to the Salaries, allowances and other payments to Members of the Senate as well as contributions to the Members of Parliament Retiring Allowances Account, and Members of Parliament Retirement Compensation Arrangements Account.

Department(s) specific:

• 009 - Senate

A902

Members of the House of Commons - Salaries and allowances

Description:

This statutory authority (pursuant to the Parliament of Canada Act) provides for expenditures related to the Salaries, allowances and other payments to Members of the House of Commons as well as contributions to the Members of Parliament Retiring Allowances Account, and Members of Parliament Retirement Compensation Arrangements Account.

Department(s) specific:

• 067 - House of Commons

A91

Privy Council

A911

Salary of the chief electoral officer

Description:

This statutory authority (pursuant to the Canada Elections Act, Section 15.(2)) provides for expenditures related to the Salary of the Chief Electoral Officer.

Department(s) specific:

• 015 - Office of the Chief Electoral Officer

A912

Electoral expenditures

Description:

This statutory authority (pursuant to the Canada Elections Act and the Referendum Act) provides for expenditures to prepare and conduct a federal general election, by-election or referendum; to administer the political financing provisions of the Canada Elections Act; to monitor compliance with and enforce electoral legislation; to carry out investigations into allegations that would amount to offences under the Canada Elections Act; to conduct voter education and information programs; to carry out studies on alternative voting methods and, with the approval of parliamentarians, to test online voting processes for future use during electoral events.

Department(s) specific:

• 015 - Office of the Chief Electoral Officer

A913

Expenditures under the Electoral Boundaries Readjustment Act

Description:

This statutory authority provides for expenditures to support the independent commissions in charge of adjusting the boundaries of federal electoral districts, and salaries and other expenditures of the commissions.

Department(s) specific:

• 015 - Office of the Chief Electoral Officer

A92

Receiver General

A922

Provision for valuation

Description:

The legislative basis of the statutory expenditure authority is the Financial Administration Act, Section 63.

Department(s) specific:

• 097 - Receiver General

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

Description:

This statutory authority provides for expenditures to provide for re-establishment credits and repayments in accordance with the War Service Grants Act and for compensating adjustments in accordance with the Veterans' Land Act.

Department(s) specific:

• 021 - Veterans Affairs (Department of)

A99

Other

A994

One-time Payment to Persons with Disabilities

Description:

The legislative basis for this statutory expenditure authority is Part 2 of An Act respecting further COVID-19 measures.

Department(s) specific:

• 014 - Employment and Social Development (Department of)
• 122 - Canada Revenue Agency - (Administered Activities)

A995

Payments related to Canada Recovery Benefits Act

Description:

The legislative basis for this statutory expenditure authority is section 41 of the Canada Recovery Benefits Act to authorize the payment of the Canada recovery benefit, the Canada recovery sickness benefit and the Canada recovery caregiving benefit to support Canada's economic recovery in response to COVID-19.  This legislative authority expires on March 31, 2024.

Department(s) specific:

• 014 - Employment and Social Development (Department of)
• 122 - Canada Revenue Agency - (Administered Activities)

B

Non-Statutory expenditures

Description:

Non-statutory expenditures are those vote authorities that Parliament approves annually through an appropriation Act. Once approved, the vote wording attributable to each vote become the governing conditions under which expenditures may be made. The listed authority codes are to be used (as appropriate) for coding non-statutory expenditures.

B1

Standard

B11

Program expenditures or operating expenditures vote-All departments

B119

Program expenditures or operating expenditures vote - Reorganization

Note(s):

• A department must obtain the approval from the Receiver General before using this code.

B11A

Program expenditures or operating expenditures vote

Description:

This non-statutory program or operating expenditure vote authority (pursuant to an Appropriation Act) provides for expenditures (includes operating and also, capital or grants and contributions, if for a program, neither element equals or exceeds $5 million (see authority code B14A and B15A)). The Estimates Vote structure corresponds, in that there is usually only one Vote for each departmental program. Departments should select only one code sequence, either B11A or B12A and use it exclusively.

Note(s):

• Most departments and agencies are to substitute the letter A by a zero (0). However, in rare cases, where a department or agency has more than one operating vote, or another department or agency is allowed to function within a host departmental financial system and the accounting is included in the host department's Central Financial Management and Reporting System (CFMRS) trial balance, the A would be substituted sequentially by 1 for the first vote/organization and by 2 for the second vote/organization, etc.

B12

Program expenditures or operating expenditures vote-All departments

B128

Program expenditures or operating expenditures vote – Remissions on Service Fees

Description:

This non-statutory program or operating expenditures vote authority is used to make a payment of a remission on service fees issued pursuant to the Service Fees Act. The payment is to be netted to revenue under accrual accounting (in the Financial Reporting Accounts).

B129

Program expenditures or operating expenditures vote - Reorganisation

Note(s):

• A department must obtain the approval from the Receiver General before using this code.

Department(s) specific:

• 033 - Industry (Department of)
• 044 - Western Economic Diversification (Department of)

B12A

Program expenditures or operating expenditures vote

Description:

This non-statutory program or operating expenditures vote authority (pursuant to an Appropriation Act) provides for expenditures (includes operating and also, capital or grants and contributions, if for a program, one of the elements equals or exceeds $5 million (see authority code B14A and B15A)). The Estimates Vote structure corresponds, in that there is usually only one Vote for each departmental program. Departments should select only one code sequence, either B11A or B12A and use it exclusively.

Note(s):

• Most departments and agencies are to substitute the letter A by a zero (0). However, in rare cases, where a department or agency has more than one operating vote, or another department or agency is allowed to function within a host departmental financial system and the accounting is included in the host department's Central Financial Management and Reporting System (CFMRS) trial balance, the A would be substituted sequentially by 1 for the first vote/organization and by 2 for the second vote/organization, etc.

B13

Revenue credited to the vote-Authorized departments

B138

Revenue credited to the vote (credited to the capital vote for the program)

Description:

This non-statutory capital expenditure vote authority (pursuant to an appropriation Act) provides for the respending of revenue credited to vote from external and internal sources in accordance with the particular Parliamentary authority.

Department(s) specific:

• 163 - Shared Services Canada

B139

Revenue Credited to the Vote (Credited to the Program or Operating Vote for the Program) - Reorganisation

Note(s):

• A department must obtain the approval from the Receiver General before using this code.

Department(s) specific:

• 033 - Industry (Department of)
• 044 - Western Economic Diversification (Department of)

B13A

Revenue credited to the vote (credited to the program or operating vote for the program)

Description:

This non-statutory program or operating expenditure vote authority (pursuant to an appropriation Act) provides for the respending of revenue credited to vote from external and internal sources in accordance with the particular Parliamentary authority.

Note(s):

• Most departments and agencies are to substitute the letter A by a zero (0). However, in rare cases, where a department or agency has more than one operating vote, or another department or agency is allowed to function within a host departmental financial system and the accounting is included in the host department's Central Financial Management and Reporting System (CFMRS) trial balance, the A would be substituted sequentially by 1 for the first vote/organization and by 2 for the second vote/organization, etc.

B14

Capital vote-Authorized departments

B149

Capital vote - Reorganisation

Note(s):

• A department must obtain the approval from the Receiver General before using this code.

B14A

Capital vote

Description:

This non-statutory expenditure capital vote authority (pursuant to an Appropriation Act) that provides for capital expenditures (i.e., a program where capital equals or exceeds $5 million).

Note(s):

• Most departments and agencies are to substitute the letter A by a zero (0). However, in rare cases, where a department or agency has more than one operating vote, or another department or agency is allowed to function within a host departmental financial system and the accounting is included in the host department's Central Financial Management and Reporting System (CFMRS) trial balance, the A would be substituted sequentially by 1 for the first vote/organization and by 2 for the second vote/organization, etc.

B15

Grants and contributions-Authorized departments

B156

Grants and contributions - Efficient Transportation system

Department(s) specific:

• 034 - Transport (Department of)

B157

Grants and contributions - Green and Innovative Transportation System

Department(s) specific:

• 034 - Transport (Department of)

B158

Grants and contributions - Safe and Secure Transportation System

Department(s) specific:

• 034 - Transport (Department of)

B159

Grants and contribution vote - Reorganisation

Note(s):

• A department must obtain the approval from the Receiver General before using this code.

Department(s) specific:

• 033 - Industry (Department of)
• 044 - Western Economic Diversification (Department of)

B15A

Grants and contribution vote

Description:

This non-statutory expenditure grants and contributions vote authority (pursuant to an Appropriation Act) provides for grants and contribution expenditures (i.e., a program where grants and contributions equals or exceeds $5 million).

Note(s):

• Most departments and agencies are to substitute the letter A by a zero (0). However, in rare cases, where a department or agency has more than one operating vote, or another department or agency is allowed to function within a host departmental financial system and the accounting is included in the host department's Central Financial Management and Reporting System (CFMRS) trial balance, the A would be substituted sequentially by 1 for the first vote/organization and by 2 for the second vote/organization, etc.

B16

Other appropriations

B161

Debt write-offs

Description:

This non-statutory expenditure vote authority (pursuant to an appropriation Act) provides for the recording of the write off of debts, obligations or claims as specified in Section 25.(2) of the Financial Administration Act.

B162

Forgiveness of debts

Description:

This non-statutory expenditure vote authority (pursuant to an appropriation Act or any other Act of Parliament) provides for the recording of the forgiveness of debts, obligations or claims as specified in Section 24.1 of the Financial Administration Act.

B2

Appropriations to Crown corporations

Description:

If a ministry has Crown corporations for which it is reporting expenses, the last two digits specified under B2 should be used to distinguish between the votes to each Crown corporation, as well as each of the votes shown for the same Crown corporation.

B20

Canadian Broadcasting Corporation

B202

Payments to the Canadian Broadcasting Corporation for operating expenditures

Description:

This non-statutory expenditure vote authority (pursuant to an Appropriation Act) provides for payments to the Canadian Broadcasting Corporation for operating expenditures. The payments of appropriated funds must follow the requirements of the Treasury Board Directive on the Use of the Consolidated Revenue Fund for Crown Corporations.

Department(s) specific:

• 135 - Canadian Heritage (Department of)

B204

Payments to the Canadian Broadcasting Corporation for capital expenditures

Description:

This non-statutory expenditure vote authority (pursuant to an Appropriation Act) provides for payments to the Canadian Broadcasting Corporation for capital expenditures. The payments of appropriated funds must follow the requirements of the Treasury Board Directive on the Use of the Consolidated Revenue Fund for Crown Corporations.

Department(s) specific:

• 135 - Canadian Heritage (Department of)

B206

Payments to the Canadian Broadcasting Corporation for working capital

Description:

This non-statutory expenditure vote authority (pursuant to an Appropriation Act) provides for payments to the Canadian Broadcasting Corporation for working capital. The payments of appropriated funds must follow the requirements of the Treasury Board Directive on the Use of the Consolidated Revenue Fund for Crown Corporations.

Department(s) specific:

• 135 - Canadian Heritage (Department of)

B21

National capital commission

B212

Payments to the National Capital Commission for operating expenditures

Department(s) specific:

• 127 - Public Works and Government Services (Department of)

B214

Payments to the National Capital Commission for capital expenditures

Department(s) specific:

• 127 - Public Works and Government Services (Department of)

B22

Payments to museums

B221

Payments to the National Gallery of Canada for operating and capital expenditures

Description:

This non-statutory expenditure vote authority (pursuant to an Appropriation Act) provides for payments to the National Gallery of Canada to be used for operating and capital expenditures. The payments of appropriated funds must follow the requirements of the Treasury Board Directive on the Use of the Consolidated Revenue Fund for Crown Corporations.

Department(s) specific:

• 135 - Canadian Heritage (Department of)

B222

Payments to the National Gallery of Canada for the acquisition of objects for the collection and related costs

Description:

This non-statutory expenditure vote authority (pursuant to an Appropriation Act) provides for payments to the National Gallery for purchases of objects of art. The payments of appropriated funds must follow the requirements of the Treasury Board Directive on the Use of the Consolidated Revenue Fund for Crown Corporations.

Department(s) specific:

• 135 - Canadian Heritage (Department of)

B223

Payments to the Canadian Museum of History for operating and capital expenditures

Description:

This non-statutory expenditure vote authority (pursuant to an Appropriation Act) provides for payments to the Canadian Museum of History to be used for operating and capital expenditures. The payments of appropriated funds must follow the requirements of the Treasury Board Directive on the Use of the Consolidated Revenue Fund for Crown Corporations.

Department(s) specific:

• 135 - Canadian Heritage (Department of)

B224

Payments to the Canadian Museum of Nature for operating and capital expenditures

Description:

This non-statutory expenditure vote authority (pursuant to an Appropriation Act) provides for payments to the Canadian Museum of Nature to be used for operating and capital expenditures. The payments of appropriated funds must follow the requirements of the Treasury Board Directive on the Use of the Consolidated Revenue Fund for Crown Corporations.

Department(s) specific:

• 135 - Canadian Heritage (Department of)

B225

Payments to the National Museum of Science and Technology for operating and capital expenditures

Description:

This non-statutory expenditure vote authority (pursuant to an Appropriation Act) provides for payments to the National Museum of Science and Technology to be used for operating and capital expenditures. The payments of appropriated funds must follow the requirements of the Treasury Board Directive on the Use of the Consolidated Revenue Fund for Crown Corporations.

Department(s) specific:

• 135 - Canadian Heritage (Department of)

B226

Payments to the Canadian Museum for Human Rights for operating and capital expenditures

Description:

This non-statutory expenditure vote authority (pursuant to an Appropriation Act) provides for payments to the Canadian Museum for Human Rights to be used for operating and capital expenditures. The payments of appropriated funds must follow the requirements of the Treasury Board Directive on the Use of the Consolidated Revenue Fund for Crown Corporations.

Department(s) specific:

• 135 - Canadian Heritage (Department of)

B227

Payments to the Canadian Museum of Immigration at Pier 21 for operating and capital expenditures

Description:

This non-statutory expenditure vote authority (pursuant to an Appropriation Act) provides for payments to Canadian Museum of Immigration at Pier 21 to be used for operating and capital expenditures. The payments of appropriated funds must follow the requirements of the Treasury Board Directive on the Use of the Consolidated Revenue Fund for Crown Corporations.

Department(s) specific:

• 135 - Canadian Heritage (Department of)

B23

Payments for cultural purposes

B231

TELEFILM Canada

Description:

This non-statutory expenditure vote authority (pursuant to an Appropriation Act) provides for payments to Telefilm Canada. The payments of appropriated funds must follow the requirements of the Treasury Board Directive on the Use of the Consolidated Revenue Fund for Crown Corporations.

Department(s) specific:

• 037 - Telefilm Canada

B232

Payments to the National Arts Centre Corporation for operating expenditures

Department(s) specific:

• 135 - Canadian Heritage (Department of)

B234

Payments to the Canada Council for the Arts

Description:

Payments to the Canada Council for the Arts to be used for the furtherance of the objects set out in section 8 of the Canada Council for the Arts Act.

Department(s) specific:

• 135 - Canadian Heritage (Department of)

B24

Payments for transportation purposes

B241

Payments to Marine Atlantic Inc.

Department(s) specific:

• 034 - Transport (Department of)

B242

Payments to VIA Rail Canada Inc.

Department(s) specific:

• 034 - Transport (Department of)

B243

Payments to The Jacques-Cartier and Champlain Bridges Inc.

Department(s) specific:

• 142 - Office of Infrastructure of Canada

B244

Payments to the Canadian Air Transport Security Authority for operating and capital expenditures

Department(s) specific:

• 034 - Transport (Department of)

B245

Payments to The Federal Bridge Corporation Limited

Description:

Payments to The Federal Bridge Corporation Limited to replace the deteriorating North Channel span of the Seaway International Bridge and related infrastructure improvements.

Department(s) specific:

• 034 - Transport (Department of)

B246

Payments to The Windsor-Detroit Bridge Authority

Department(s) specific:

• 142 - Office of Infrastructure of Canada

B25

Payments for industry or regional development purposes

B254

Payments to the Standards Council of Canada

Department(s) specific:

• 033 - Industry (Department of)

B255

Canadian Dairy Commission program expenditures

Department(s) specific:

• 134 - Canadian Dairy Commission

B256

Payments to Atomic Energy of Canada Limited for operating and capital expenditures

Description:

This non-statutory expenditure vote authority (pursuant to an Appropriation Act) provides for payments to the Atomic Energy of Canada Limited for operating and capital expenditures. The payments of appropriated funds must follow the requirements of the Treasury Board Directive on the Use of the Consolidated Revenue Fund for Crown Corporations.

Department(s) specific:

• 041 - Natural Resources (Department of)

B257

Payments to the Canadian Tourism Commission

Department(s) specific:

• 033 - Industry (Department of)

B26

Payments to other Crown corporations

B263

Payments to the Canada Post Corporation for special purposes

Description:

This non-statutory expenditure vote authority (pursuant to an Appropriation Act) provides for payments to the Canada Post Corporation for services provided at rates free of postage (Parliamentary free mail and literature for the blind) and transitional support of the implementation the Canada Post Corporation Pension Plan(s). The payments of appropriated funds must follow the requirements of the Treasury Board Directive on the Use of the Consolidated Revenue Fund for Crown Corporations.

Department(s) specific:

• 127 - Public Works and Government Services (Department of)

B264

Canada Mortgage and Housing Corporation

Description:

Reimbursement under the provisions of the National Housing Act and Morgage and Housing Act.

Department(s) specific:

• 091 - Canada Mortgage and Housing Corporation (Crown Corporation)

B280

Canadian Race Relations Foundation

Department(s) specific:

• 135 - Canadian Heritage (Department of)

B27

Payments for Foreign Affairs, Trade and Development purposes

B271

Payments to the Canadian Commercial Corporation

Department(s) specific:

• 005 - Foreign Affairs, Trade and Development (Department of)

B272

Payments to the International Development Research Centre

Department(s) specific:

• 005 - Foreign Affairs, Trade and Development (Department of)

B3

Specific appropriated accounts

B31

Special departmental appropriations or accounts

B312

National Film Board Revolving Fund - Operating loss

Description:

This non-statutory expenditure vote authority (pursuant to an Appropriation Act) provides for funding of the National Film Board Revolving Fund operating loss.

Department(s) specific:

• 039 - National Film Board

B313

Investors' indemnity account

Description:

This non-statutory expenditure vote authority (pursuant to an Appropriation Act) provides for funding to the Investor's Indemnity Account (Financial Administration Act, section 57).

Department(s) specific:

• 006 - Finance (Department of)

B314

Payments to the New Parks and Historic Sites Account

Description:

This non-statutory expenditure vote authority (pursuant to an Appropriation Act) provides for funding to the New Parks and Historic Sites Account (Parks Canada Agency Act).

Department(s) specific:

• 124 - Parks Canada Agency

B318

Locally engaged staff benefit programs

Description:

This non-statutory expenditure vote authority (pursuant to an Appropriation Act) provides for payments in respect of pension, insurance and social security programs or other arrangements for employees locally engaged outside of Canada, or in respect of the administration of such programs or arrangements.

Department(s) specific:

• 005 - Foreign Affairs, Trade and Development (Department of)

B319

Payments in respect of the long-term disability and life insurance plan for members of the Canadian Forces

Description:

This non-statutory expenditure vote authority (pursuant to an Appropriation Act) provides for payments in respect of insurance and benefit programs or other arrangements for members of the Regular Force and the Reserve Force of the Canadian Forces and in respect of the administration of such programs or arrangements, including premiums, contributions, benefit payments, fees and other expenditures made in respect of such members and for any other persons that the Treasury Board determines.

Department(s) specific:

• 018 - National Defence (Department of)

B32

Centrally provided appropriations (Treasury Board votes)

B321

Public service insurance

Description:

This non-statutory expenditure vote authority (pursuant to an Appropriation Act) provides for payments in respect of insurance, pension or benefit programs or other arrangements, in respect of the public service, or any part thereof and for such other persons. The appropriation also has a respendable component.

Department(s) specific:

• 056 - Treasury Board Secretariat

B322

Government contingencies

Description:

This non-statutory expenditure vote authority (pursuant to an Appropriation Act) provides for items such as salary shortfalls and temporary transfers to departments for interim financing.

Department(s) specific:

• 056 - Treasury Board Secretariat

B325

Government-Wide Initiatives

Department(s) specific:

• 056 - Treasury Board Secretariat

B326

Compensation Adjustments

Description:

This non-statutory expenditure vote authority (pursuant to an Appropriation Act) is used to supplement other appropriations that may need to be partially or fully funded, as a result of adjustments made to terms and conditions of service or employment of the federal public administration, including members of the Royal Canadian Mounted Police and the Canadian Forces, Governor in Council appointees and Crown corporations as defined in section 83 of the Financial Administration Act.

Department(s) specific:

• 056 - Treasury Board Secretariat

B4

Suspense accounts

B41

Other government departments (OGD) suspense

B410

Other government departments (OGD) suspense - Authorities transferred from another department

Description:

This non-statutory expenditure authority code is used by a spending department to identify funding advanced from a funding department (through an administrative arrangement that facilitates the handling of miscellaneous transactions). The spending department will undertake expenditures against this authority code and will report the charges to the funding department in order for the funding department to account and adjust the advance. At year end there should be a nil balance for authority code B410.

B42

Interdepartmental Settlement Suspense accounts

B420

Interdepartmental Settlement Suspense accounts

Description:

This non-statutory expenditure authority code is used by a department to identify temporarily, IS transactions raised against them that are included in the SPS-IS return/notification for which the code in the recipient department identifier field or the recipient organization code field is not recognizable. Once the final accounting is determined, amounts are cleared and transferred to the relevant codes. At year end there should be a nil balance for authority code B420.FRA code 21615 is to be used with this authority code.

^12

Revenue

C

Tax revenue

Description:

Tax revenue are levied as a result of various legislation and the listed authority codes are to be used (as appropriate) for coding tax revenue.

C1

Income tax

Description:

The Income Tax Act and Regulations thereto (including international tax sharing agreements) provide for the levy of a tax on the income of individuals, trusts and corporations; including international and non-residents (subject to certain deductions, allowances, and credits).

C11

Income taxes

C111

Collections, less refunds and transfers

Department(s) specific:

• 122 - Canada Revenue Agency - (Administered Activities)

C112

Interest and penalties

Department(s) specific:

• 122 - Canada Revenue Agency - (Administered Activities)

C113

Child tax benefit and credit

Department(s) specific:

• 122 - Canada Revenue Agency - (Administered Activities)

C115

Other Transfers under the Income tax Act for individuals

Department(s) specific:

• 122 - Canada Revenue Agency - (Administered Activities)

C116

Other Transfers under the Income tax Act for industry

Department(s) specific:

• 122 - Canada Revenue Agency - (Administered Activities)

C2

Excise tax

Description:

The Excise Act and the Excise Tax Act provide for the levy of taxes on products or transactions. These taxes can be classified into two categories by their structures (i.e., ad valorem (a fixed percentage) or specific (a fixed dollar amount)).

C21

Goods and services tax (including the harmonized sales tax)

C211

Net collections (after deducting input tax credits and refunds)

Department(s) specific:

• 038 - Canada Border Services Agency - (Administered Activities)
• 085 - Canada Border Services Agency
• 122 - Canada Revenue Agency - (Administered Activities)

C212

Interest and penalties

Department(s) specific:

• 038 - Canada Border Services Agency - (Administered Activities)
• 085 - Canada Border Services Agency
• 122 - Canada Revenue Agency - (Administered Activities)

C213

Rebates

Department(s) specific:

• 085 - Canada Border Services Agency
• 122 - Canada Revenue Agency - (Administered Activities)

C214

Credits to persons

Department(s) specific:

• 122 - Canada Revenue Agency - (Administered Activities)

C22

Other Excise taxes

C221

Sales tax

Department(s) specific:

• 122 - Canada Revenue Agency - (Administered Activities)

C222

Excise tax on Gasoline

Department(s) specific:

• 038 - Canada Border Services Agency - (Administered Activities)
• 085 - Canada Border Services Agency
• 122 - Canada Revenue Agency - (Administered Activities)

C223

Other energy taxes

Department(s) specific:

• 038 - Canada Border Services Agency - (Administered Activities)
• 122 - Canada Revenue Agency - (Administered Activities)

C224

Other Excise taxes

Department(s) specific:

• 038 - Canada Border Services Agency - (Administered Activities)
• 085 - Canada Border Services Agency
• 122 - Canada Revenue Agency - (Administered Activities)

C225

Interest and penalties

Department(s) specific:

• 038 - Canada Border Services Agency - (Administered Activities)
• 085 - Canada Border Services Agency
• 122 - Canada Revenue Agency - (Administered Activities)

C3

Customs act

Description:

The Customs Tariff provides for the levy of duties on the importation of goods.

C31

Customs import duties

C311

Customs import duties

Department(s) specific:

• 038 - Canada Border Services Agency - (Administered Activities)
• 085 - Canada Border Services Agency

C312

Interest and penalties

Department(s) specific:

• 038 - Canada Border Services Agency - (Administered Activities)
• 085 - Canada Border Services Agency

C4

Other taxes

C41

Other taxes

C411

Air travellers security charge

Description:

This Canada Revenue Agency authority (pursuant to the Air Travellers Security Charge Act) provides for a air travellers security charge to be payable by purchasers of air travel that will be collected by registered air carriers or their agents at the time of sale. The Act also provides for interest and penalties to be levied.

Department(s) specific:

• 122 - Canada Revenue Agency - (Administered Activities)

C413

Softwood lumber export charge

Description:

This Canada Revenue Agency authority is established pursuant to the Softwood Lumber Products Export Charge Act, 2006. It provides for a charge on the export of softwood lumber products to the United States and also provides for interest and penalties to be levied.

Department(s) specific:

• 122 - Canada Revenue Agency - (Administered Activities)

C414

Softwood lumber charge on refunds of duty deposits

Description:

This Canada Revenue Agency authority is established pursuant to the Softwood Lumber Products Export Charge Act, 2006. It provides for a charge on the duty deposit refund received by specified persons which is payable to Her Majesty.

Department(s) specific:

• 122 - Canada Revenue Agency - (Administered Activities)

D

Other revenue

D1

Return On Investments

D11

Bank of Canada

D111

Bank of Canada

Department(s) specific:

• 006 - Finance (Department of)

D12

Crown corporations and other government business enterprises

D121

Enterprise Crown corporations and other government business enterprises

D122

Other Crown corporations

D13

Exchange fund and accounts

D131

Exchange fund account

Department(s) specific:

• 006 - Finance (Department of)

D132

International Monetary Fund

Department(s) specific:

• 006 - Finance (Department of)

D14

Other accounts

D141

Interest on bank deposits

D142

Agreement acts with other national governments

D143

Loans with developing countries

Department(s) specific:

• 005 - Foreign Affairs, Trade and Development (Department of)
• 006 - Finance (Department of)
• 123 - Export Development Canada (Crown Corporation)

D144

Agreements with provincial and territorial governments

Department(s) specific:

• 006 - Finance (Department of)

D145

Non - budgetary accounts

D149

Other Return On Investments

D2

User charges

Note(s):

• The breakdown of the codes to be used for user charges is the same for all departments.

D21

User charges

Description:

The user charges revenue authority codes identify the basis under which departments charge for the provision of products or services and includes goods, regulatory and optional services, information products, use of public facilities and rights and privileges (licences, permits, patents, copyrights, etc.,). In setting user charges departments should consult the Treasury Board's Policy on Service Standards for External Fees and the Guide to Establishing the Level of a Cost-Based User Fee or Regulatory Charge. Note: For departments or agencies that have authority to credit revenue to the vote; there is a need to record the receipt of money through an additional adjusting entry to credit an expenditure authority. When money is received the credit should be to the accounts receivable and if the receipt qualifies for credit to a vote the following additional entries are required : ( DT - FRA 42761 Respendable Revenue Clearing , authority code F218 and object 7099, and credit the following authorities A5** or B130). Other than the authority code the remaining government wide coding fields are neutral (i.e. debit and credit to the same account or code).

Note(s):

• In their departmental systems, departments will need to note the statutes under which all their user charges are made and collected.

D211

User charges Emanating from a Department's Enabling Statute

Description:

This statutory authority (pursuant to the legislation under which a department or agency is established) provides the authority to levy the fees and charges for user charges. User charges are reported when the transactions or events that give rise to the revenue occur.

D212

User charges Emanating from a Program Specific Statute

Description:

This statutory authority (pursuant to the legislation specific to programs administered by a department or agency) provides the authority to levy the fees and charges. User charges are reported when the transactions or events that give rise to the revenue occur.

D213

User charges emanating from section 19 of the Financial Administration Act

Description:

Revenue for user charges where the authority to levy fees and charges for use of facilities or for rights and privileges that exist in Section 19 of the Financial Administration Act. User charges are reported when the transactions or events that give rise to the revenue occur.

D214

User charges Emanating from Contracts

Description:

Revenue for user charges where the authority to levy fees and charges originates from a Minister's authority to contract within their general areas of responsibility. User charges are reported when the transactions or events that give rise to the revenue occur.

D215

User charges for internal support services

Description:

Description:
Revenue for user charges arising from the provision of Internal Support Services Section 29.2 of the Financial Administration Act. User charges are reported when the transactions or events that give rise to the revenue occur. This authority should only be used with object 462X.

D22

User charges

Description:

For the description, please refer to D21.

Note(s):

• In their departmental systems, departments will need to note the statutes under which all their user charges are made and collected.

D221

User charges Emanating from a Department's Enabling Statute

Description:

For the description, please refer to authority code D211.

D222

User charges Emanating from a Program Specific Statutes

Description:

For the description, please refer to the authority code D212.

D223

User charges emanating from section 19 of the Financial Administration Act

Description:

For the description, please refer to the authority code D213.

D3

Other revenue

D31

Special authorities

D311

Refunds of previous years expenditures

Description:

This needs to be a separate statutory revenue authority, even though it will be netted to expenses under accrual accounting (using the Financial Reporting Accounts)

D312

Adjustments of previous years accounts payable (PAYE)

D313

Recovery of transition payments - Pay in arrears

Department(s) specific:

• 079 - Payroll System General Ledger

D314

Recovery of salary overpayment, receivable transferred from OGD

D315

Refund of Payments related to Public Health Events of National Concern and income support

Description:

Refund of payments issued pursuant to section 2 of the Public Health Events of National Concern Payments Act and the Canada Emergency Response Benefit Act. These payments, including loans, have been issued under the authority code A993.

Department(s) specific:

• 001 - Agriculture and Agri-Food (Department of)
• 005 - Foreign Affairs, Trade and Development (Department of)
• 006 - Finance (Department of)
• 007 - Environment (Department of the)
• 012 - Economic Development Agency of Canada for the Regions of Quebec
• 014 - Employment and Social Development (Department of)
• 022 - Health (Department of)
• 023 - Atlantic Canada Opportunities Agency
• 027 - Natural Sciences and Engineering Research Council
• 033 - Industry (Department of)
• 034 - Transport (Department of)
• 035 - National Research Council of Canada
• 037 - Telefilm Canada
• 041 - Natural Resources (Department of)
• 042 - Department of Crown-Indigenous Relations and Northern Affairs
• 044 - Western Economic Diversification (Department of)
• 053 - Correctional Service of Canada
• 061 - Canadian Institutes of Health Research
• 062 - Federal Economic Development Agency for Southern Ontario
• 063 - Social Sciences and Humanities Research Council
• 078 - Canadian Northern Economic Development Agency
• 086 - Fisheries and Oceans (Department of)
• 088 - Public Safety and Emergency Preparedness (Department of)
• 091 - Canada Mortgage and Housing Corporation (Crown Corporation)
• 102 - The National Battlefields Commission
• 122 - Canada Revenue Agency - (Administered Activities)
• 127 - Public Works and Government Services (Department of)
• 135 - Canadian Heritage (Department of)
• 148 - Public Health Agency of Canada
• 163 - Shared Services Canada
• 190 - Department for Women and Gender Equality
• 191 - Department of Indigenous Services

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

Department(s) specific:

• 006 - Finance (Department of)

D343

Gains on foreign exchange

D344

Miscellaneous Revenue Received from Crown corporations

D345

Proceeds from disposal of real property

D346

Fuel and Excess Emission Charges

Description:

This authority is established pursuant to the Greenhouse Gas Pollution Pricing Act, 2018. The Act provides that a charge applies to fuels and excess emissions that are produced, delivered or used in a listed province, brought into a listed province from another place in Canada, or imported into Canada at a location in a listed province.

Department(s) specific:

• 007 - Environment (Department of the)
• 122 - Canada Revenue Agency - (Administered Activities)

D349

Other revenue

^13

Non-appropriated amounts

F

Non - appropriated amounts

Description:

Codes in Section F identify differences between the time certain transactions are recorded for appropriation purposes and the time the same transactions are recorded for financial reporting purposes. These codes have been included to help departments reconcile their financial reporting accounts with their appropriations.

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

Description:

Net amount within each department should always equal zero.

F114

Capital lease

Description:

This code is used on both sides of the accrual entry that serves to record the capital lease as an asset and as an obligation.

F115

Travellers cheques issued as advances on a subsequent date

F116

Advances accounted for on a later date

Note(s):

• Not to be used for travellers cheques issued on a consignment basis.

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

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

Department(s) specific:

• 005 - Foreign Affairs, Trade and Development (Department of)
• 006 - Finance (Department of)

F15

Other expenses

F151

Discounted portion of expenses being recovered

F152

Reallocation of expenditures

Description:

This code is used for the reallocation of expenditures for accounting purposes. This includes the transfer of costs from a work in progress asset account to a capital asset account.

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

Description:

This code is used on both sides of the accounting entry that serves to reallocate the expenditures from the Expense Accounts to the Asset Accounts.

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(s):

• Not to be used for travellers cheques issued on a consignment basis.

F218

Contra offset for revenue credited to votes

Description:

This non-appropriated authority code is to be used by departments for adjusting entries (debit side F218 and credit side Axxx or Bxxx authority) to record the receipt of money that qualifies as revenue credited to the vote (i.e., the department has vote netting authority).

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

Description:

Not to be used to record amounts for revenue credited to the vote. (See D21 for the codes to be used.) Specific items to be recorded in this code to be determined.

F35

Other

F351

Write - off of capital assets

F352

Doubtful accounts for Canada Student Loans

Department(s) specific:

• 014 - Employment and Social Development (Department of)

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

Description:

To record TBS central provision for valuation of other transfer payments and other expenses.

Department(s) specific:

• 097 - Receiver General

F964

Other non - appropriated amounts - CC central adjustment

Description:

To record TBS provision and Consolidation of Crown corporations.

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

Department(s) specific:

• 014 - Employment and Social Development (Department of)

^2

Non-budgetary

^21

Loan and advance accounts

G

Statutory loan and advances

G1

Standard

Description:

The codes in G1 should be used for any applicable accounts (or votes) for all departments. In the CFMRS, there should be totals only for each department, as applicable, with additional details being kept in departmental systems.

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

Description:

This statutory advance authority code (pursuant to Finance Vote L29G, Appropriation Act #2 1967 and Supply and Services Vote 15B) is used by departments to record all GST and HST payable on purchases of goods and services from external parties. Department are to transfer, by Interdepartmental Settlement the balance of the GST Refundable Advance to CCRA, in order for CCRA to prepare the necessary Tax Remission Order.

G112

Goods and services tax (GST) government tax remission order

Description:

G112 is the CCRA statutory authority code (pursuant to P.C. 1990-2854) that permits the remission of tax (paid or payable by a department) as represented by the GST refundable advance amount transferred to CCRA.

Department(s) specific:

• 122 - Canada Revenue Agency - (Administered Activities)

G113

Quebec Sales tax (QST) Refundable Advance Account

Description:

This statutory advance authority code is used by departments to record all QST payable on purchases of goods and services in Quebec from external parties.

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

Department(s) specific:

• 006 - Finance (Department of)

G133

Payments under the Municipal Development and Loan Board Act

Department(s) specific:

• 006 - Finance (Department of)

G134

Payments to Ontario and Prince Edward Island

Description:

This statutory authority pursuant to Budget Implementation Act, 2011, Section 28, which amends the Federal-Provincial Fiscal Arrangements Act, provides payment to Ontario for $150,365,000 and Prince Edward Island for $1,089,000. These payments are to be recovered in equal amounts from the fiscal equalization payments or any other payments under the Federal-Provincial Fiscal Arrangements Act to that province for each of the fiscal years in the period beginning on April 1, 2012 and ending on March 31, 2022.

Department(s) specific:

• 006 - Finance (Department of)

G139

Other payments to provinces and territories

G14

Loans and advances to national governments and other organizations

G143

Payments under the Visiting Forces (North Atlantic Treaty) Act

Department(s) specific:

• 018 - National Defence (Department of)

G144

Payments under Export Development Act (non - concessional)

Department(s) specific:

• 123 - Export Development Canada (Crown Corporation)

G145

Payments under Export Development Act (concessional)

Department(s) specific:

• 123 - Export Development Canada (Crown Corporation)

G146

Payments under Bretton Woods and Related Agreements Act

Department(s) specific:

• 006 - Finance (Department of)

G15

Loans, investments and advances to international organizations

G151

Payments under Bretton Woods and Related Agreements Act

Department(s) specific:

• 005 - Foreign Affairs, Trade and Development (Department of)
• 006 - Finance (Department of)

G152

Payments under International Development (Financial Institutions) Assistance Act

Department(s) specific:

• 005 - Foreign Affairs, Trade and Development (Department of)

G153

Payments and encashment of notes issued to the European Bank for reconstruction and development agreement - Capital subscriptions

Department(s) specific:

• 006 - Finance (Department of)

G156

Payments pursuant to the Asian Infrastructure Investment Bank Agreement Act—Initial subscription

Department(s) specific:

• 006 - Finance (Department of)

G159

Payments to the International Monetary Fund

Description:

Payments under section 46 of the Financial Administration Act

Department(s) specific:

• 006 - Finance (Department of)

G16

Investments and loans and advances to joint and mixed enterprises

G162

Payment of shares under The Public Sector Pension Investment Board Act

Description:

Purchase of shares in the Public Service Public Investment Board.

Department(s) specific:

• 056 - Treasury Board Secretariat

G169

Payments for loans and advances under statutes of the Government of Canada

G17

Loans and advances to consolidated specified purpose accounts

G18

Other loans and advances

G180

Loans disbursed under the Canada Student Financial Assistance Act

Department(s) specific:

• 014 - Employment and Social Development (Department of)

G181

Loans disbursed under the Apprentice Loans Act

Department(s) specific:

• 014 - Employment and Social Development (Department of)

G2

Specific

Description:

Each of these accounts are applicable to the applicable department or agency within the relevant ministry only.

G21

Citizenship and Immigration

G211

Immigration loans for transportation and assistance

Department(s) specific:

• 050 - Citizenship and Immigration (Department of)

G22

Finance

G221

Investors in Canadian commercial bank

Department(s) specific:

• 006 - Finance (Department of)

G224

Advances to Financial Consumer Agency of Canada

Department(s) specific:

• 006 - Finance (Department of)

G225

Canadian secured credit facility

Description:

Payments under section 60.2 of the Financial Administration Act

Department(s) specific:

• 006 - Finance (Department of)

G23

Human Resources and Skills Development

G231

Provincial workers compensation boards

Department(s) specific:

• 014 - Employment and Social Development (Department of)

G24

Public Works and Government Services

G241

Seized property working capital account

Department(s) specific:

• 127 - Public Works and Government Services (Department of)

G26

Veterans Affairs

G261

Veterans Land Act fund

Department(s) specific:

• 021 - Veterans Affairs (Department of)

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

Description:

The codes in H1 should be used for any applicable accounts (or votes) by all departments. In the Central Financial Management Reporting System (CFMRS), there should be totals only for each department, as applicable, with additional details being kept in departmental systems.

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

Department(s) specific:

• 005 - Foreign Affairs, Trade and Development (Department of)
• 006 - Finance (Department of)

H145

Repayments of all loans to national government and developing countries

Department(s) specific:

• 005 - Foreign Affairs, Trade and Development (Department of)
• 006 - Finance (Department of)

H16

Loans, investments and advances to international organizations

H161

Payments of notes to international financial organizations - Capital subscription

Department(s) specific:

• 005 - Foreign Affairs, Trade and Development (Department of)
• 006 - Finance (Department of)

H165

Repayments from international organizations

Department(s) specific:

• 005 - Foreign Affairs, Trade and Development (Department of)
• 056 - Treasury Board Secretariat

H168

Issuance Payment of Notes to international financial institutions Fund Accounts (Advances/Funds)

Department(s) specific:

• 005 - Foreign Affairs, Trade and Development (Department of)
• 056 - Treasury Board Secretariat

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

Department(s) specific:

• 005 - Foreign Affairs, Trade and Development (Department of)

H174

Repayments investment contributions pursuant to section 3 of the Canada Fund for Africa Act

Department(s) specific:

• 005 - Foreign Affairs, Trade and Development (Department of)

H18

Loans and advances to employees

H181

Payments for standing advances to employees

Description:

Except for National Defense and Department of Foreign Affairs, Trade and Development (DFATD), these payments are made under the authority of the Public Works and Government Services Canada (PWGSC) loan vote.

H182

Payments for accountable temporary advances

Description:

For example trip advances at year-end.

H19

Miscellaneous advances

H191

Miscellaneous advances

H2

Specific

Description:

Each of these accounts are applicable to the relevant department or agency within the ministry specified only.

H20

Agriculture

H201

Construction of multi - purpose exhibition buildings

Department(s) specific:

• 001 - Agriculture and Agri-Food (Department of)

H23

Foreign Affairs, Trade and Development (Department of)

H232

Working capital advance for loans and advances to personnel working or engaged abroad

Department(s) specific:

• 005 - Foreign Affairs, Trade and Development (Department of)

H233

Working capital advance for advances to posts abroad

Department(s) specific:

• 005 - Foreign Affairs, Trade and Development (Department of)

H24

Indian affairs

H242

Council for Yukon First Nations

Department(s) specific:

• 042 - Department of Crown-Indigenous Relations and Northern Affairs

H243

Indian Economic Development Fund

Department(s) specific:

• 042 - Department of Crown-Indigenous Relations and Northern Affairs

H244

Loans to Native claimants

Department(s) specific:

• 042 - Department of Crown-Indigenous Relations and Northern Affairs

H245

Loans to First Nations in British Columbia

Department(s) specific:

• 042 - Department of Crown-Indigenous Relations and Northern Affairs

H249

Other

Department(s) specific:

• 042 - Department of Crown-Indigenous Relations and Northern Affairs

H25

Industry

H251

Manufacturing and service industries

Department(s) specific:

• 033 - Industry (Department of)

H254

Payments pursuant to subsection 14(2) of the Department of Industry Act

Department(s) specific:

• 033 - Industry (Department of)

H256

Loans pursuant to paragraph 14(1)(a) of the Department of Industry Act

Department(s) specific:

• 033 - Industry (Department of)

H26

National Defence

H262

Working capital advance

Department(s) specific:

• 018 - National Defence (Department of)

H27

Natural Resources

H271

Nordion International

Department(s) specific:

• 041 - Natural Resources (Department of)

H28

Transport

H282

St. Lawrence Seaway Management Corporation

Department(s) specific:

• 034 - Transport (Department of)

^22

Consolidated specified purpose accounts

L

Statutory consolidated specified purpose accounts

L1

Major accounts

L11

Employment Insurance account

L113

Employment Insurance operating account

Department(s) specific:

• 014 - Employment and Social Development (Department of)

L13

Crop Re - insurance Fund

L131

Crop Re - insurance Fund

Department(s) specific:

• 001 - Agriculture and Agri-Food (Department of)

L132

Advances to Crop Re - insurance Fund

Department(s) specific:

• 001 - Agriculture and Agri-Food (Department of)

L14

Agricultural commodities stabilization account

L141

Agricultural commodities stabilization account

Department(s) specific:

• 001 - Agriculture and Agri-Food (Department of)

L2

Other consolidated specified purpose accounts

L21

Insurance accounts

L211

Ship - source Oil Pollution Fund

Department(s) specific:

• 034 - Transport (Department of)

L212

Investors' indemnity account

L213

Health insurance supplementary account

Department(s) specific:

• 022 - Health (Department of)

L214

Nuclear liability reinsurance account

Department(s) specific:

• 041 - Natural Resources (Department of)

L215

Fund for railway accidents involving designated goods

Department(s) specific:

• 034 - Transport (Department of)

L219

Other Insurance accounts

L22

Other specified purpose accounts

L220

Endowment for Sciences and Engineering Research

Department(s) specific:

• 027 - Natural Sciences and Engineering Research Council

L222

Environmental damages fund

Department(s) specific:

• 007 - Environment (Department of the)

L223

Department of Indian affairs and Northern Development (DIAND) - Environmental Studies Research

Department(s) specific:

• 041 - Natural Resources (Department of)
• 042 - Department of Crown-Indigenous Relations and Northern Affairs

L224

Seized property proceeds account

Department(s) specific:

• 127 - Public Works and Government Services (Department of)

L225

New parks and historic sites account

Department(s) specific:

• 124 - Parks Canada Agency

L226

The National Battlefields Commission - Trust Fund Account

Department(s) specific:

• 102 - The National Battlefields Commission

L227

Supplementary fish fines account

Department(s) specific:

• 086 - Fisheries and Oceans (Department of)

L228

Fines for the transportation of dangerous goods

Department(s) specific:

• 007 - Environment (Department of the)
• 034 - Transport (Department of)

L229

Other

L231

Natural Resources - Environmental Studies Research Fund

Department(s) specific:

• 041 - Natural Resources (Department of)

L232

Mackenzie King Trust Account

Department(s) specific:

• 124 - Parks Canada Agency

L233

Supplementary Fines Account - Species at Risk Act

Department(s) specific:

• 086 - Fisheries and Oceans (Department of)

M

Non - statutory consolidated specified purpose accounts

Note(s):

• Any Specified Purpose Account set up in accordance with a specific statute or other requirement must be recorded in the accounts in departmental systems to meet the specified reporting requirements. To assist in the transition to the revised reporting requirements for Specified Purpose Accounts (SPAs), all SPA's are being listed in the L, M, N and P codes in the CFMRS. In particular the SPA's are in codes L2, M1, N3, N5 to N8 and P2 to P8.

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

Department(s) specific:

• 006 - Finance (Department of)

M123

H.L. Holmes Fund

Department(s) specific:

• 035 - National Research Council of Canada

M124

Social Sciences and Humanities Research Council - Queen's Fellowship Fund

Department(s) specific:

• 063 - Social Sciences and Humanities Research Council

M129

Other accounts

^23

Other specified purpose accounts

N

Statutory Other specified purpose accounts

Note(s):

• Any Specified Purpose Account set up in accordance with a specific statute or other requirement must be recorded in the accounts in departmental systems to meet the specified reporting requirements. To assist in the transition to the revised reporting requirements for Specified Purpose Accounts (SPAs), all SPA's are being listed in the L, M, N and P codes in the CFMRS. In particular the SPA's are in codes L2, M1, N3, N5 to N8 and P2 to P8.

N1

Superannuation accounts

N11

Public Service Superannuation Act

N111

Public Service Superannuation Account

Department(s) specific:

• 087 - Public Service Superannuation

N112

Public service death benefit account

Department(s) specific:

• 079 - Payroll System General Ledger
• 087 - Public Service Superannuation

N115

Public service pension fund

Department(s) specific:

• 079 - Payroll System General Ledger
• 087 - Public Service Superannuation

N12

Canadian Forces Superannuation Act

N121

Canadian Forces Superannuation Account

Department(s) specific:

• 018 - National Defence (Department of)

N122

Regular forces death benefit account

Department(s) specific:

• 018 - National Defence (Department of)

N125

Canadian Forces pension fund

Department(s) specific:

• 018 - National Defence (Department of)

N126

Reserve force pension fund

Department(s) specific:

• 018 - National Defence (Department of)

N13

Royal Canadian Mounted Police Superannuation Act

N131

Royal Canadian Mounted Police (RCMP) superannuation account

Department(s) specific:

• 030 - Royal Canadian Mounted Police

N133

Royal Canadian Mounted Police (RCMP) dependents pension fund

Department(s) specific:

• 030 - Royal Canadian Mounted Police

N135

Royal Canadian Mounted Police (RCMP) pension fund

Department(s) specific:

• 030 - Royal Canadian Mounted Police

N14

Members of Parliament Retirement Allowance Act

N141

Members of Parliament retirement accounts

Department(s) specific:

• 009 - Senate
• 067 - House of Commons

N142

Members of Parliament Retirement Compensation Arrangements Account

Department(s) specific:

• 009 - Senate
• 067 - House of Commons

N15

Supplementary Retirement Benefits (SRB) Act

N151

Supplementary Retirement Benefit Account - Judges

Department(s) specific:

• 051 - Office of the Commissioner for Federal Judicial Affairs
• 080 - Registrar of the Supreme Court of Canada

N153

Supplementary Retirement Benefit Account - Diplomatic services (DSSSA)

Department(s) specific:

• 087 - Public Service Superannuation

N154

Supplementary Retirement Benefit Account - Lieutenant Governor accounts (LGSA)

Department(s) specific:

• 079 - Payroll System General Ledger
• 135 - Canadian Heritage (Department of)

N155

Supplementary Retirement Benefit Account - RCMP Continuation Act

Department(s) specific:

• 030 - Royal Canadian Mounted Police
• 079 - Payroll System General Ledger

N16

Special Retirement Arrangements Act

N161

Retirement Compensation Arrangements (RCA) no. 1 - Public servants

N162

Retirement Compensation Arrangements (RCA) Regulations, No. 1 - National Defence

Department(s) specific:

• 018 - National Defence (Department of)

N163

Retirement Compensation Arrangements (RCA) Regulations, No. 1 - Royal Canadian Mounted Police (RCMP)

Department(s) specific:

• 030 - Royal Canadian Mounted Police

N164

Retirement Compensation Arrangements (RCA) no. 2 - Public servants

Department(s) specific:

• 087 - Public Service Superannuation

N19

Other Superannuation Acts

N191

Other Superannuation accounts

Department(s) specific:

• 056 - Treasury Board Secretariat
• 079 - Payroll System General Ledger

N2

Other Pension and Insurance accounts

N21

Canada Pension Plan

N210

Canada Pension Plan account

Department(s) specific:

• 014 - Employment and Social Development (Department of)

N211

Additional Canada Pension Plan account

Department(s) specific:

• 014 - Employment and Social Development (Department of)

N22

Government annuities account

N220

Government annuities account

Department(s) specific:

• 014 - Employment and Social Development (Department of)

N23

Insurance accounts

N231

Civil service insurance fund

Department(s) specific:

• 014 - Employment and Social Development (Department of)

N232

Returned soldiers insurance fund

Department(s) specific:

• 021 - Veterans Affairs (Department of)

N233

Veterans insurance fund

Department(s) specific:

• 021 - Veterans Affairs (Department of)

N24

Other pension accounts

N241

Annuities agents' pension account

Department(s) specific:

• 014 - Employment and Social Development (Department of)

N243

DFATD: Locally engaged contributory pension account

Department(s) specific:

• 005 - Foreign Affairs, Trade and Development (Department of)

N3

Deposit accounts

N30

Agriculture

N301

Canadian dairy commission Account

Department(s) specific:

• 001 - Agriculture and Agri-Food (Department of)
• 134 - Canadian Dairy Commission

N304

Producer payment protection claim account

Department(s) specific:

• 133 - Canadian Grain Commission

N31

Canada border services agency

N310

General security deposits

Department(s) specific:

• 085 - Canada Border Services Agency

N311

Immigration guarantee fund

Department(s) specific:

• 085 - Canada Border Services Agency

N33

Human Resources and Skills Development

N331

Canada Labour Code - Other

Department(s) specific:

• 014 - Employment and Social Development (Department of)

N332

Canada Labour Code - Wage recovery appeals

Department(s) specific:

• 014 - Employment and Social Development (Department of)

N34

Indian affairs and Northern Development

N341

Guarantee Deposits - Indian affairs and Northern Development

Department(s) specific:

• 042 - Department of Crown-Indigenous Relations and Northern Affairs
• 191 - Department of Indigenous Services

N342

Guarantee Deposits - Oil and Gas - Indian affairs and Northern Development

Department(s) specific:

• 042 - Department of Crown-Indigenous Relations and Northern Affairs
• 191 - Department of Indigenous Services

N36

Justice

N361

Security for costs - Supreme Court of Canada

Department(s) specific:

• 080 - Registrar of the Supreme Court of Canada

N37

Canada Revenue Agency

N371

Guarantee deposits - National Revenue

Department(s) specific:

• 038 - Canada Border Services Agency - (Administered Activities)
• 122 - Canada Revenue Agency - (Administered Activities)
• 130 - Canada Revenue Agency

N372

Temporary deposits received from importers

Department(s) specific:

• 038 - Canada Border Services Agency - (Administered Activities)
• 122 - Canada Revenue Agency - (Administered Activities)
• 130 - Canada Revenue Agency

N373

Deposits/Disbursements - Workers Compensation Board

Department(s) specific:

• 122 - Canada Revenue Agency - (Administered Activities)
• 130 - Canada Revenue Agency

N38

Natural Resources

N381

Guarantee deposits - Oil and gas - Natural Resources

Department(s) specific:

• 041 - Natural Resources (Department of)

N39

Privy Council

N391

Candidates' and committees' deposits - Election and referendum

Department(s) specific:

• 015 - Office of the Chief Electoral Officer

N3A

Public Works and Government Services

N3A1

Seized property cash

Department(s) specific:

• 127 - Public Works and Government Services (Department of)

N3B

National Energy Board

N3B1

Guarantee deposits — Pipeline abandonment

Department(s) specific:

• 074 - National Energy Board

N3C

Canadian Nuclear Safety Commission

N3C1

Guarantee deposits - Licences

Department(s) specific:

• 047 - Canadian Nuclear Safety Commission

N4

Provincial and other tax collection agreement accounts

N41

Provincial tax collection agreement accounts

N411

Personal Income tax

Department(s) specific:

• 006 - Finance (Department of)

N412

Corporate Income tax

Department(s) specific:

• 006 - Finance (Department of)

N413

Harmonized Sales tax

Department(s) specific:

• 006 - Finance (Department of)

N414

Excise Taxes and Duties

Department(s) specific:

• 006 - Finance (Department of)

N42

First Nation tax collection agreement accounts

N421

Excise taxes

Department(s) specific:

• 006 - Finance (Department of)

N422

First Nation goods and services tax (FNGST)

Description:

In accordance with an administration agreement (pursuant to the First Nations Goods and Services Tax Act) entered into by the Government of Canada with the authorized body of a first nation, the Minister of Finance may pay to the first nation out of the Consolidated Revenue Fund:

1. amounts determined in accordance with the agreement as provided and at such times as are specified in the agreement and
2. in accordance with the agreement advances in respect of the amounts referred to in paragraph (a)

Department(s) specific:

• 006 - Finance (Department of)

N5

Trust accounts

N51

Indian and northern affairs

N511

Indian band funds - Capital accounts

Department(s) specific:

• 191 - Department of Indigenous Services

N512

Indian estate accounts

Department(s) specific:

• 191 - Department of Indigenous Services

N513

Indian savings accounts

Department(s) specific:

• 191 - Department of Indigenous Services

N515

Indian Moneys Suspense accounts

Department(s) specific:

• 191 - Department of Indigenous Services

N516

Indian special accounts

Department(s) specific:

• 191 - Department of Indigenous Services

N517

Fines - Indian Act

Department(s) specific:

• 191 - Department of Indigenous Services

N518

Indian band funds - Shares and certificates

Department(s) specific:

• 191 - Department of Indigenous Services

N519

Indian band funds - Revenue accounts

Department(s) specific:

• 191 - Department of Indigenous Services

N52

National Defence

N521

Estates - Armed services

Department(s) specific:

• 018 - National Defence (Department of)

N53

Public Safety and Emergency Preparedness

N531

Royal Canadian Mounted Police (RCMP) benefit trust fund

Department(s) specific:

• 030 - Royal Canadian Mounted Police

N54

Veterans Affairs

N541

Veterans Administered Trust accounts

Department(s) specific:

• 021 - Veterans Affairs (Department of)

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

Department(s) specific:

• 124 - Parks Canada Agency

N612

Natural Sciences and Engineering Research Council—Endowment interest

Department(s) specific:

• 027 - Natural Sciences and Engineering Research Council

N62

Donations and bequests

N621

Canadian Institutes of Health Research - Donations for research

Department(s) specific:

• 061 - Canadian Institutes of Health Research

N622

Canadian Institutes of Health Research - Endowment interest

Department(s) specific:

• 061 - Canadian Institutes of Health Research

N625

Canadian Centre for Occupational Health and Safety - Donations

Department(s) specific:

• 100 - Canadian Centre for Occupational Health and Safety

N626

Library and archives of Canada account

Department(s) specific:

• 145 - Library and Archives of Canada

N627

Natural Sciences and Engineering Research Council—Donations for research

Department(s) specific:

• 027 - Natural Sciences and Engineering Research Council

N7

Other specified purpose accounts

N70

Agriculture

N702

Net income stabilization account

Department(s) specific:

• 001 - Agriculture and Agri-Food (Department of)

N703

AgriInvest Program

Department(s) specific:

• 001 - Agriculture and Agri-Food (Department of)

N71

Canadian Heritage

N712

Telefilm Canada - Advance Account

Department(s) specific:

• 037 - Telefilm Canada

N73

Finance

N731

Common school funds - Ontario and Québec

Department(s) specific:

• 006 - Finance (Department of)

N732

Foreign claims fund

Department(s) specific:

• 006 - Finance (Department of)

N74

Fisheries and Oceans

N741

Sales of seized assets

Department(s) specific:

• 086 - Fisheries and Oceans (Department of)

N77

Employment and Social Development Canada

N771

Labour Standards Suspense Account

Description:

This is the "Labour Standards Suspense Account" under the Canada Labour Standards Regulations.

Department(s) specific:

• 014 - Employment and Social Development (Department of)

N8

Other specified purpose accounts

N80

Industry

N801

Income from securities in trust - Bankruptcy and Insolvency Act

Department(s) specific:

• 033 - Industry (Department of)

N802

Securities in trust - Bankruptcy and Insolvency Act

Department(s) specific:

• 033 - Industry (Department of)

N803

Unclaimed dividends and undistributed assets - Bankruptcy and Insolvency Act

Department(s) specific:

• 033 - Industry (Department of)

N804

Unclaimed dividends and undistributed assets - Canada Business Corporations Act

Department(s) specific:

• 033 - Industry (Department of)

N805

Unclaimed dividends and undistributed assets - Winding - up Act

Department(s) specific:

• 033 - Industry (Department of)

N807

Trust funds - Natural Sciences and Engineering Research Council

Department(s) specific:

• 027 - Natural Sciences and Engineering Research Council

N81

Citizenship and Immigration

N811

Immigrant investor program

Department(s) specific:

• 050 - Citizenship and Immigration (Department of)

N812

Immigration investor venture capital

Department(s) specific:

• 050 - Citizenship and Immigration (Department of)

N84

Natural Resources

N841

Market development and incentive payments - Alberta

Department(s) specific:

• 041 - Natural Resources (Department of)

N86

Public Safety and Emergency Preparedness

N861

Seized assets - Canadian funds

Department(s) specific:

• 030 - Royal Canadian Mounted Police

N89

Other ministries

N899

Other Specific Accounts in Other ministries or Other Authorities Not Specified Above

P

Non - Statutory Other specified purpose accounts

Note(s):

• Any Specified Purpose Account set up in accordance with a specific statute or other requirement must be recorded in the accounts in departmental systems to meet the specified reporting requirements. To assist in the transition to the revised reporting requirements for Specified Purpose Accounts (SPAs), all SPA's are being listed in the L, M, N and P codes in the CFMRS. In particular the SPA's are in codes L2, M1, N3, N5 to N8 and P2 to P8.

P1

Superannuation accounts

P11

Pension Liabilities Under Other Superannuation accounts

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

Department(s) specific:

• 006 - Finance (Department of)

P323

Hibernia abandonment fund

Department(s) specific:

• 006 - Finance (Department of)

P324

SWAPs collateral deposit

Department(s) specific:

• 006 - Finance (Department of)

P34

Indian and northern affairs

P341

Field British Columbia and Yukon operations of the Northern Canada Power Commission

Department(s) specific:

• 042 - Department of Crown-Indigenous Relations and Northern Affairs
• 191 - Department of Indigenous Services

P36

Justice

P361

Security for costs - Tax Court of Canada

Department(s) specific:

• 144 - Courts Administration Service

P37

Public Works and Government Services

P371

Contractor security deposits

Department(s) specific:

• 127 - Public Works and Government Services (Department of)

P39

Other ministries

P399

Other

P4

Donations, endowment interest and prepayment accounts

P41

Endowment interests

P411

Endowment interest - H.L. Holmes Fund

Department(s) specific:

• 035 - National Research Council of Canada

P412

Endowment interest - Social Sciences and Humanities Research Council: Queen's Fellowship Fund

Department(s) specific:

• 063 - Social Sciences and Humanities Research Council

P42

Donations, gifts and bequests

P423

Endangered species - Donations

Department(s) specific:

• 007 - Environment (Department of the)

P424

Rideau Hall donations

Department(s) specific:

• 008 - Office of the Governor General's Secretary

P426

Prime Ministers awards

P427

Social Sciences and Humanities Research Council - Trust Fund

Department(s) specific:

• 063 - Social Sciences and Humanities Research Council

P428

Corporate sponsorships and donations

P430

Crown corporation trusts - Donations

P431

Royal Canadian Mounted Police (RCMP) pipe band

Department(s) specific:

• 030 - Royal Canadian Mounted Police

P432

Sponsorship agreement - Contributions

P433

Mounted police foundation

Department(s) specific:

• 030 - Royal Canadian Mounted Police

P439

Donations, gifts and bequests

Description:

This specified purpose account authority code is to be used by departments to record contributions of donations, gifts and bequests where the funds received are for a specified purpose. Unrestricted donations, gifts and donations should not be set up as a specified purpose account, but should be recognized as revenue in the accounting period in which the funds are received. Donations, gifts and bequests are to be managed in compliance with the Treasury Board Directive on Specified Purpose Accounts. Details on the government-wide accounting entries for donations, gifts and bequests are available in the Treasury Board of Canada Secretariat FIS Accounting Manual, sub-section 9.1.3. Note: Departments (where applicable) are to continue to use the specific authority codes already created under the authority P42 Donations Gifts and Bequests.

P49

Prepayments

P491

Funds from non - government organizations

P5

Trust accounts

P51

Finance

P511

Insurance company liquidation accounts (OSFI)

Department(s) specific:

• 011 - Office of the Superintendent of Financial Institutions

P52

Human Resources and Skills Development

P521

Indian Residential Schools Settlement Agreement - Common experience payments

Department(s) specific:

• 014 - Employment and Social Development (Department of)

P53

Public Safety and Emergency Preparedness

P532

Inmates trust fund

Department(s) specific:

• 053 - Correctional Service of Canada

P54

Veterans Affairs

P541

Veterans estate funds

Department(s) specific:

• 021 - Veterans Affairs (Department of)

P542

Veterans administration and welfare trust fund

Department(s) specific:

• 021 - Veterans Affairs (Department of)

P59

Other ministries

P599

Other

P7

Other specified purpose accounts

P70

Agriculture

P703

Shared-cost agreements - Agriculture and Agri-food

Department(s) specific:

• 001 - Agriculture and Agri-Food (Department of)

P706

Federal/provincial collaborative agreement - Dam transfer

Department(s) specific:

• 001 - Agriculture and Agri-Food (Department of)

P71

Canadian Heritage

P711

Miscellaneous projects deposits

Department(s) specific:

• 124 - Parks Canada Agency
• 135 - Canadian Heritage (Department of)

P713

Shared-cost/Joint project agreements - Canadian Heritage

Department(s) specific:

• 135 - Canadian Heritage (Department of)

P72

Environment

P721

Miscellaneous projects deposits - Environment

Department(s) specific:

• 007 - Environment (Department of the)

P73

Finance

P731

War Claims Fund - World War II

Department(s) specific:

• 006 - Finance (Department of)

P733

Federal/provincial agreement – Hibernia

Department(s) specific:

• 006 - Finance (Department of)

P74

Fisheries and Oceans

P741

Federal/provincial cost-sharing agreements

Department(s) specific:

• 086 - Fisheries and Oceans (Department of)

P742

Miscellaneous projects deposits - Fisheries and Oceans

Department(s) specific:

• 086 - Fisheries and Oceans (Department of)

P75

Foreign Affairs, Trade and Development (Department of)

P751

Canada foundation account

Department(s) specific:

• 005 - Foreign Affairs, Trade and Development (Department of)

P752

Financial assistance to Canadians abroad

Department(s) specific:

• 005 - Foreign Affairs, Trade and Development (Department of)

P755

Shared-cost projects - Foreign Affairs, Trade and Development (Department of)

Department(s) specific:

• 005 - Foreign Affairs, Trade and Development (Department of)

P756

Shared-cost projects - International conferences - Moneys received as prepayment for services from non-governmental organizations

Department(s) specific:

• 005 - Foreign Affairs, Trade and Development (Department of)

P76

Health

P704

Shared cost - Canadian Food Inspection Agency (CFIA)

Department(s) specific:

• 136 - Canadian Food Inspection Agency

P762

Collaborative research projects

Department(s) specific:

• 022 - Health (Department of)
• 148 - Public Health Agency of Canada

P763

Miscellaneous federal/Provincial projects - Health

Department(s) specific:

• 022 - Health (Department of)
• 148 - Public Health Agency of Canada
• 191 - Department of Indigenous Services

P764

Pan American Health Organization - SIREVA

Department(s) specific:

• 022 - Health (Department of)

P765

World Health Organization

Department(s) specific:

• 022 - Health (Department of)

P77

Employment and Social Development Canada

P772

Federal/Provincial shared-cost project - Human resources development

Department(s) specific:

• 014 - Employment and Social Development (Department of)

P773

Federal/provincial shared-cost project - Interprovincial Computerized Examination Management System (ICEMS)

Department(s) specific:

• 014 - Employment and Social Development (Department of)

P776

Shared cost agreements

Description:

This Specified Purpose Account is to be used to record funds received in advance from private sector organizations or other levels of government for shared costs agreements and to record the spending of the funds in the context of these agreements.

Department(s) specific:

• 100 - Canadian Centre for Occupational Health and Safety

P78

Indian and northern affairs

P786

Treaty land entitlement (Saskatchewan) fund

Department(s) specific:

• 042 - Department of Crown-Indigenous Relations and Northern Affairs
• 191 - Department of Indigenous Services

P8

Non Statutory Other specified purpose accounts

P80

Industry

P801

Canada/Provinces business services centre

Department(s) specific:

• 033 - Industry (Department of)

P804

Shared-cost/Joint project agreements - Research

Department(s) specific:

• 033 - Industry (Department of)

P805

Shared-cost projects - Industry

Department(s) specific:

• 033 - Industry (Department of)

P806

Petro-Canada Entreprises - Unclaimed shares

Department(s) specific:

• 033 - Industry (Department of)

P807

Federal/provincial agreement - Advance Account

Department(s) specific:

• 023 - Atlantic Canada Opportunities Agency

P808

Federal/provincial collaborative agreement in partnership with the tourism industry

Department(s) specific:

• 023 - Atlantic Canada Opportunities Agency

P811

RADARSAT - Canadian Space Agency

Department(s) specific:

• 119 - Canadian Space Agency

P814

Project deposits - Statistics Canada

Department(s) specific:

• 054 - Statistics Canada

P817

Solar Wind Magnetosphere Ionosphere Link Explorer Ultra-Violet Imager - Canadian Space Agency

Department(s) specific:

• 119 - Canadian Space Agency

P82

Justice

P821

Federal court special account

Department(s) specific:

• 144 - Courts Administration Service

P83

National Defence

P831

Funds from foreign governments to cover their share of expenses under joint agreements - DND

Department(s) specific:

• 018 - National Defence (Department of)

P832

Non-government agencies

Department(s) specific:

• 018 - National Defence (Department of)

P833

Funds from North Atlantic Treaty Organization (NATO) to cover their share of infrastructure projects under joint agreements

Department(s) specific:

• 018 - National Defence (Department of)

P835

Joint research and development projects

Department(s) specific:

• 018 - National Defence (Department of)

P837

Funds from foreign governments to cover their share of expenses under joint agreements - CSE

Department(s) specific:

• 165 - Communications Security Establishment

P84

Natural Resources

P844

Newfoundland offshore revenue account

Department(s) specific:

• 041 - Natural Resources (Department of)

P845

Nova Scotia Offshore Revenue Account

Department(s) specific:

• 041 - Natural Resources (Department of)

P847

Shared cost project

Department(s) specific:

• 041 - Natural Resources (Department of)

P85

Public Works and Government Services

P853

Military purchases excess funds deposit

Department(s) specific:

• 097 - Receiver General

P86

Public Safety and Emergency Preparedness

P862

Joint research and development project - Royal Canadian Mounted Police (RCMP)

Department(s) specific:

• 030 - Royal Canadian Mounted Police

P88

Veterans Affairs

P881

Shared cost project - Permanent Visitor Education Centre of the Canadian National Vimy Memorial

Department(s) specific:

• 021 - Veterans Affairs (Department of)

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

Description:

This specified purpose account authority code is to be used by departments to record transactions in connection with collaborative arrangements, such as cost-sharing, joint projects or partnership arrangements where funds are received in advance from external parties. Departments are accountable to those that provided the funds, so detailed accounting records, by specific obligation, must be maintained within their Departmental Financial Management System. The arrangements are to be consistent with the scope of departmental authorities and must comply with the Treasury Board Directive on Specified Purpose Accounts. Details on the government-wide accounting entries for a cost-sharing and joint project agreement is available in the Treasury Board of Canada Secretariat FIS Accounting Manual sub-section 9.1.4. Note: Departments (where applicable) are to continue to use the specific authority codes already created under the N7 N8 P7 or P8 Other specified purpose accounts groups.

P899

Other

^24

Other assets and liabilities

R

Other assets and liabilities

R3

All Other assets and liabilities

Description:

Accounts would include Accounts Receivable, Accounts Payable, Miscellaneous pay deductions, Allowances for valuation of assets and liabilities and any other assets and liabilities, not specifically defined in G to P.

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

Description:

All details required are to be kept in departmental systems only.

R70

Foreign exchange accounts-Finance

R700

Total amounts only

Department(s) specific:

• 006 - Finance (Department of)

R8

Unmatured debt

R80

Finance

R800

Unmatured debt

Department(s) specific:

• 079 - Payroll System General Ledger
• 087 - Public Service Superannuation
• 097 - Receiver General

R801

Total amounts only

Department(s) specific:

• 006 - Finance (Department of)