7.2 Object codes: Expenditure—Detailed for 2021 to 2022

The Object codes in the government-wide Chart of Accounts are included in this section. This object classification identifies the types of resources acquired or disbursed through transactions with a third party or other government departments.

7.2 Object codes: Expenditure—Summary for 2021 to 2022

A

Objects of expenditure

0

Services

01

Personnel

Description:

Compensation, to or on behalf of employees (e.g., public servants, members of the Canadian Forces, members of the Royal Canadian Mounted Police (RCMP), judges, Members of Parliament and Senators, and the Governor General and Lieutenant Governors) for salaries and wages, overtime, severance pay, as well as allowances and other benefits under various collective agreements and other regulations. Also included are the government's contributions, as the employer, to various employee benefit plans, and supplementary personnel costs which relate to the cost of employee exchange agreements with other employers, or to various supplementary benefits. Note: A list of pay entitlement codes related to each object in standard object 01 is included as Appendix C of Chapter 7. The list is issued to ensure that the pay entitlement codes used for pay transactions are aligned to the appropriate object codes used for the expenditures and thus facilitate government-wide coding consistency.

010

Salaries and wages

0101

Civilian regular time - Continuing employment

Description:

Basic salaries and wages for indeterminate civilian personnel who are employed full-time and includes the salaries of ministers, the Prime Minister, the President of the Privy Council, the President of the Treasury Board, the various secretaries of state and ministers without portfolio. This object does not include any remuneration for working non-standard hours, extra duty or holiday pay, retroactive salaries, or severance pay, bilingual bonus or allowances.

Note(s):

• Refer to 7.4 List of pay entitlement codes

0102

Civilian regular time - Part-time, seasonal, casual and student

Description:

Basic salaries and wages for civilian personnel employed part-time and those employed on a full-time seasonal, term, casual or student basis. This object does not include any remuneration for working non-standard hours, extra duty or holiday pay, retroactive salaries, or severance pay, bilingual bonus or allowances.

Note(s):

• Refer to 7.4 List of pay entitlement codes

0103

Civilian premium pay for work during non-standard hours or other reasons

Description:

Remuneration to civilian personnel that are entitled to a premium for working evening or night shifts, or on weekends, or designated holidays.

Note(s):

• Refer to 7.4 List of pay entitlement codes

0104

Civilian holiday pay in lieu of leave

Description:

Remuneration to civilian personnel as compensation for annual vacation leave credits or statutory holidays (in lieu of time off).

Note(s):

• Refer to 7.4 List of pay entitlement codes

0105

Civilian overtime (for additional hours)

Description:

Remuneration to civilian personnel for time worked that is in addition to the standard hours of work.

Note(s):

• Refer to 7.4 List of pay entitlement codes

0106

Civilian bilingual bonus

Description:

Remuneration to eligible civilian personnel in the form of a bonus for using both official languages as a requirement of their employment.

Note(s):

• Refer to 7.4 List of pay entitlement codes

0107

Civilian severance pay and termination benefits

Description:

Remuneration to civilian personnel for severance pay for termination of employment (retirement/resignation) OR termination benefits due to a special program encouraging departure before age of retirement (e.g., termination benefits provided for by an Early Retirement Incentive (ERI) program or Early Departure Incentive (EDI) program).

Note(s):

• Refer to 7.4 List of pay entitlement codes

0108

Civilian severance pay and termination benefits - Immediate Settlement

Description:

Remuneration to civilian personnel for the immediate cash-out of all or portion of severance pay benefits earned prior to termination of employment as permitted by collective agreements or under terms and conditions of employment.

Note(s):

• Refer to 7.4 List of pay entitlement codes

0109

Military and Royal Canadian Mounted Police (RCMP) members retroactive payments - Current fiscal year

Description:

Retroactive pay increase for salaries and wages including overtime paid to military and Royal Canadian Mounted Police (RCMP) members when the pay increase is related to the current fiscal year.

Department(s) specific:

• 018 - National Defence (Department of)
• 030 - Royal Canadian Mounted Police
• 163 - Shared Services Canada

0110

Civilian retroactive payments - Previous fiscal year(s)

Description:

Retroactive pay increase to civilian personnel for salaries and wages, including overtime, when the pay increase is related to the previous fiscal year(s).

Note(s):

• Refer to 7.4 List of pay entitlement codes

0111

Civilian retroactive payments - Current fiscal year

Description:

Retroactive pay increase to civilian personnel for salaries and wages, including overtime, when the pay increase is related to the current fiscal year.

Note(s):

• Refer to 7.4 List of pay entitlement codes

0112

Civilian pay equity

Description:

Civilian pay equity complaint settlement relating to salaries, wages and overtime.

Note(s):

• Refer to 7.4 List of pay entitlement codes

0113

Other salaries and wages

Description:

Salaries and wages not included in objects 0101 to 0111, and 0114 to 0119.

0114

Royal Canadian Mounted Police (RCMP) members - Overtime

Description:

Remuneration to RCMP members for time worked that is in addition to the standard hours of work.

Department(s) specific:

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

0115

Military and Royal Canadian Mounted Police (RCMP) members - Regular time

Description:

Basic salaries and wages for regular time worked by military and Royal Canadian Mounted Police (RCMP) members. This object does not include any remuneration for working non-standard hours, extra duty or holiday pay, retroactive salaries, severance pay or allowances.

Department(s) specific:

• 005 - Foreign Affairs, Trade and Development (Department of)
• 018 - National Defence (Department of)
• 030 - Royal Canadian Mounted Police
• 163 - Shared Services Canada

0116

Military and Royal Canadian Mounted Police (RCMP) members - Severance pay and termination benefits - Immediate settlement

Description:

Remuneration to military and Royal Canadian Mounted Police (RCMP) members for the immediate cash-out of all or portion of severance pay benefits earned prior to termination of employment as permitted by collective agreements or under terms and conditions of employment.

Department(s) specific:

• 018 - National Defence (Department of)
• 030 - Royal Canadian Mounted Police
• 163 - Shared Services Canada

0117

Military and Royal Canadian Mounted Police (RCMP) members - Retroactive payments - Previous fiscal year(s)

Description:

Retroactive pay increase for salaries and wages including overtime paid to military and Royal Canadian Mounted Police (RCMP) members when the pay increase is related to the previous fiscal year(s).

Department(s) specific:

• 018 - National Defence (Department of)
• 030 - Royal Canadian Mounted Police
• 163 - Shared Services Canada

0118

Military and Royal Canadian Mounted Police (RCMP) members - Holiday pay in lieu of leave

Description:

Remuneration to military and Royal Canadian Mounted Police (RCMP) members for annual vacation leave or statutory holidays (in lieu of time).

Department(s) specific:

• 018 - National Defence (Department of)
• 030 - Royal Canadian Mounted Police
• 163 - Shared Services Canada

0119

Military and Royal Canadian Mounted Police (RCMP) members - Severance pay and termination benefits

Description:

Remuneration to military and Royal Canadian Mounted Police (RCMP) members at the time of the termination of their employment or due to a special program encouraging departure before age of retirement (e.g., termination benefits provided for by an Early Retirement Incentive (ERI) program or Early Departure Incentive (EDI) program).

Department(s) specific:

• 018 - National Defence (Department of)
• 030 - Royal Canadian Mounted Police
• 163 - Shared Services Canada

0128

Royal Canadian Mounted Police (RCMP) - Bilingual bonus

Description:

Remuneration to RCMP members in the form of a bonus for using both official languages as a requirement of their employment.

Department(s) specific:

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

0129

Compensation for employees, former employees and estates of deceased employees impacted by the Phoenix pay system

Description:

Compensation (cash pay-out) for employees, former employees and estates of deceased employees impacted by the Phoenix pay system in accordance with a collective bargaining agreement or with the Terms and Conditions of Employment.

Note(s):

• Refer to 7.4 List of pay entitlement codes

012

Allowances and other benefits

0120

Civilian - Allowances to compensate employees for certain expenses

Description:

Remuneration to civilian personnel of an allowance to compensate for certain types of expenses that are incurred as part of their employment in accordance with a collective bargaining agreement or with the Terms and Conditions of Employment. It also includes the statutory motor car allowances of all ministers, including that of the Prime Minister, the President of the Privy Council, the President of the Treasury Board, the various secretaries of state and ministers without portfolio.

Note(s):

• Refer to 7.4 List of pay entitlement codes

0121

Civilian - Compensation for additional or specific duties performed

Description:

Remuneration to civilian personnel of an allowance in accordance with a collective bargaining agreement or with the Terms and Conditions of Employment to compensate civilian personnel for a specific duty that is being performed, or for performing a duty which is additional to their regular employment.

Note(s):

• Refer to 7.4 List of pay entitlement codes

0122

Civilian - Pay equity allowances

Description:

Civilian pay equity complaint settlement relating to allowances.

Note(s):

• Refer to 7.4 List of pay entitlement codes

0123

Civilian - Pay equity interest

Description:

Civilian pay equity complaint settlement relating to interest on settlement.

Note(s):

• Refer to 7.4 List of pay entitlement codes

0124

Civilian - Foreign service allowance

Description:

Remuneration to civilian personnel of an allowance for foreign service in accordance with a collective agreement or with the Terms and Conditions of Employment.

0125

Civilian - Isolated post allowance

Description:

Remuneration to civilian personnel of an allowance for being employed in an isolated location in accordance with the Isolated Posts and Government Housing Directive, a collective bargaining agreement, or the Terms and Conditions of Employment.

Note(s):

• Refer to 7.4 List of pay entitlement codes

0126

Civilian - Other allowances and benefits

Description:

Remuneration to civilian personnel of other allowances or benefits which do not pertain to allowances specified in objects 0120 to 0125 in accordance with a collective bargaining agreement or the Terms and Conditions of Employment.

Note(s):

• Refer to 7.4 List of pay entitlement codes

0127

Military and Royal Canadian Mounted Police (RCMP) members - Allowances and benefits

Description:

Remuneration to military and Royal Canadian Mounted Police (RCMP) members for all allowances and benefits in accordance with the relevant terms and conditions of employment.

Department(s) specific:

• 005 - Foreign Affairs, Trade and Development (Department of)
• 018 - National Defence (Department of)
• 030 - Royal Canadian Mounted Police
• 163 - Shared Services Canada

016

Employer contributions

0160

Employer contribution to Public Service Superannuation Account (PSSA) - Current

0161

Employer contribution to Public Service Superannuation Account(PSSA) - Actuarial deficiency

Department(s) specific:

• 056 - Treasury Board Secretariat

0162

Employer contribution to Public Service Death Benefit Account

0164

Employer contribution to the Canadian Forces Superannuation Account - Current

Department(s) specific:

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

0165

Employer contribution to the Canadian Forces Superannuation Account - Actuarial deficiency

Department(s) specific:

• 018 - National Defence (Department of)

0166

Employer contribution to Canadian Forces Supplementary Death Benefit under Part II

Department(s) specific:

• 018 - National Defence (Department of)

0167

Employer contribution to Retirement Compensation Arrangements Account

0168

Employer contribution to the Royal Canadian Mounted Police (RCMP) Superannuation Account - Actuarial deficiency

Department(s) specific:

• 030 - Royal Canadian Mounted Police

0169

Employer contribution to Employment Insurance

0170

Employer contribution to Royal Canadian Mounted Police (RCMP) Superannuation Account

Department(s) specific:

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

0171

Employer contribution to Members of Parliament Retirement Allowance Account

Department(s) specific:

• 009 - Senate
• 067 - House of Commons

0172

Employer contribution to Canada and Quebec pension plans

0173

Employer contribution to other pension programs including Judges Act

0174

Employer contribution to hospital and medical plans

0176

Employer contribution for disability insurance

0177

Employer contributions - Other

017

Reallocation of expenditures under Standard object 01

0179

Personnel - Reallocation of capital expenditures

Description:

For each standard object (01 to 09, 12), a generic object code has been created to reallocate the capital expenditures that were initially expensed when using the indirect method and to transfer the construction costs at month end to the work in progress asset account.

018

Supplementary personnel costs

0181

Executive Interchange and other exchange programs

Description:

Note: Interchange Canada assignments between departments, including separate employers, are to be recorded to the appropriate objects 010x to 012x.

Note(s):

• This object should only have an "E" indicator in the line of coding.

0182

Supplementary employee benefits

Note(s):

• Refer to 7.4 List of pay entitlement codes

0184

Provincial workers' compensation boards payments and recoveries

0185

Other pension payments charged to expenses

0186

Other supplementary personnel costs

Description:

Other supplementary personnel costs including parking fees, housing expenses, awards, etc.

Note(s):

• Refer to 7.4 List of pay entitlement codes

0187

Accrual of salaries and benefits

Department(s) specific:

• 097 - Receiver General

0188

Return of pension contributions charged to expenses

02

Transportation and communications

Description:

All travelling and transportation expenses of government employees and non-government employees, the postage, transportation of goods, and relocation expenses as well as the cost of communication services and courier services. Notes: The initial delivery cost on a purchase is included in the standard object covering the cost of the purchase itself.

020

Relocation

0207

Employee relocation in Canada

Description:

Expenditures for employee relocation in Canada, such as those for transportation of persons, or personal goods, and for accommodation, meals, etc.

0208

Employee relocation outside Canada and/or return

Description:

Expenditures for the relocation of employees to or from outside Canada. It includes the transportation of persons or their personal goods, accommodation, meals, etc.

021

Postage, freight, express, and cartage

0210

Transportation of things not elsewhere specified

Description:

Freight and cargo services such as trucking, and forwarding services, air, bus transport services, rail and water transportation, packaging and crating services. Expenditures for delivery on the initial purchase of goods are included in the same object as the goods.

0212

Postage and parcel post

Description:

Postage and parcel post expenditures paid to Canada Post Corporation.

0213

Courier services

Description:

Expenditures for courier services including air, rail and bus express, and express messenger services including Canada Post Corporation's Priority Post service. It excludes amounts paid to Canada Post Corporation for postage or parcel post.

022

Telecommunication services

Description:

Expenditures for leased telecommunications services. It excludes charges for equipment not directly associated with the provision of these services. When identifying the kind of service received, i.e. voice, data (message-computer), image-video, the supplier's description should be used, e.g., voice grade lines conditioned and supplied for the transmission of data should be considered as data services. Telecommunications Common Carriers - are owners and operators of telecommunications transmission facilities providing services to the general public. This group includes the member companies of Telecom Canada, Telesat Canada and Teleglobe Canada as well as other local telephone companies. Notes: 1. Equipment charges should be allocated as follows: Rental of telecommunication equipment object 0589. Repair of telecommunication equipment objects 0664 and 0668.

0223

Communications/Network services (includes services for analog, digital or combined analog & digital, parts, peripherals and cabling)

Description:

Leased local and intercity digital trunks used for the combined transmission of both voice and non-voice traffic, for example DS-0/DS-1(T1) services. It includes costs for the multiplexing, digitization, and concentration of signals if provided as a part of the service.

0230

Voice communications services

Description:

Voice communications services charged by service providers (including common carriers), such as local telephone service, long-distance service, cellular services, teleconferences, Wide Area Telephone Service (WATS) or 800 services, telephone directories, local circuits, dedicated intercity circuits and credit card services. It includes line, equipment and usage charges directly associated with providing these services, as well as installation and relocation charges, but excludes equipment purchased or rented from a third party. It includes enhanced voice services such as voice messaging service. Notes: 1. Charges for smart phone (e.g. Blackberry) usage that combine voice and data services are to be classified under object 0231.

0231

Data communications services

Description:

Data communications services from service providers (including telecommunications common carriers). It includes transmission channel (can include twisted pair, fiber-optic, coaxial and wireless), equipment, access, and usage charges, installation, relocation and directory charges, but excludes equipment purchased or rented from a third party. It includes costs for smart phone (e.g. Blackberry) usage that combine voice and data services. It includes non-voice enhanced services such as internet access, electronic mail service, electronic messaging services, electronic document exchange services, etc.

0232

Image/Video communications services (includes telepresence/video conferencing services)

Description:

Managed video communications services, including managed videoconferencing services and virtual presence services, communication charges for specialized services such as telemedicine and distance education, and satellite broadcasting services. Services must include video transmission. It includes all line, equipment and usage charges associated with providing these services. It excludes equipment purchased or rented from a third party.

025

Travel - Public Servants

Description:

Public servants are persons employed in the public service as defined in section 11.(1) of the Financial Administration Act, including Royal Canadian Mounted Police (RCMP) Members and GIC appointees to positions which are defined in/under the public service. Travel expenditures include the transportation of people by air, ground and marine modes of transportation as well as meal and accommodation services such as hotels, motels, corporate residences, apartments, private non-commercial accommodation, and government and institutional accommodation. This object code also includes travel expenditures for Military Members.

Note: Any travel agency (including Shared Travel Services) transaction fees and surcharges should be coded to the proper travel object code to which they relate.

0251

Public servant travel - Operational activities

Description:

Travel expenditures of public servants incurred while travelling on government business in support of the departments' operational activities, legislative or legal requirements.

0252

Public servant travel - Key stakeholders

Description:

Travel expenditures of public servants incurred while travelling on government business necessary to engage key stakeholders in relation to such matters as policy, program or regulatory development or renewal.

0253

Public servant travel - Internal governance

Description:

Travel expenditures of public servants incurred while travelling on government business necessary to support sound internal governance.

0254

Public servant travel - Training

Description:

Travel expenditures of public servants incurred while travelling on government business to enable the training of public servants.

0255

Public servant travel - Other travel

Description:

Travel expenditures of public servants incurred while travelling on government business for other travel not covered by object codes 0251 to 0254.

026

Travel - Non-public servants

Description:

Non-public servants include the following categories of people: ministers and their exempt staff, GIC appointees to positions which are not defined in/under the public service, participants on Interchange Canada assignments, contractors and recipients of departmental services. Recipients of departmental services would include, for example, veterans and First Nations people who require medical transportation where their travel expenses are either pre-paid or reimbursed by the department. Travel expenditures include the transportation of people by air, ground and marine modes of transportation as well as meal and accommodation services such as hotels, motels, corporate residences, apartments, private non-commercial accommodation, and government and institutional accommodation. Note: Any travel agency (including Shared Travel Services) transaction fees and surcharges should be coded to the proper travel object code to which they relate.

0261

Non-public servant travel - Operational activities

Description:

Travel expenditures of non-public servants which support the departments' operational activities, legislative or legal requirements.

0262

Non-public servant travel - Key stakeholders

Description:

Travel expenditures of non-public servants which engage key stakeholders in relation such matters as policy, program or regulatory development or renewal.

0263

Non-public servant travel - Internal governance

Description:

Travel expenditures of non-public servants incurred to support sound internal governance.

0264

Non-public servant travel - Training

Description:

Travel expenditures of non-public servants incurred while travelling on government business to enable the training of public servants.

0265

Non-public servant travel - Other travel

Description:

Travel expenditures of non-public servants incurred for other travel not covered by object codes 0261 to 0264.

029

Reallocation of expenditures under standard object 02

0299

Transportation and communications - Reallocation of capital expenditures

Description:

For each standard object (01 to 09, 12), a generic Object code has been created to reallocate the capital expenditures that were initially expensed when using the indirect method and to transfer the construction costs at month end to the work in progress asset account.

03

Information

030

Advertising services

0301

Advertising services

Description:

All advertising services, including:

1. acquisition through advertising agencies or directly of space or time in print or broadcast media or other mass media such as outdoor posters billboards and car cards
2. advertising research and creative work services including consultants and agencies not classified in other objects

031

Publishing services

0311

Publishing services

Description:

Services acquired for the marketing, distribution and sale of publications sponsored by the department. It excludes any printing services for these publications but includes amounts for co-production arrangements.

032

Printing and imaging services

0321

Printing services

Description:

Printing, duplicating, photocopying, technical and advisory. It includes charges for computerized text processing and mass transmission of printed material.

0322

Imaging services

Description:

Digitization and electronic scanning including conversion of paper files, digitization of microfilm and microfiche.

033

Exposition and related services

0331

Exposition services

Description:

Exposition services for exhibitions, displays and booth rental. It includes amounts for co-production arrangements.

0332

Audio-visual services

Description:

Audio-visual services to support departmental programs, special events and presentations, such as for films, slides, videos, microfilms, etc.

034

Communications research services

0341

Communications research services

Description:

Services such as: public environmental research and analysis, marketing research, communications evaluation (attitude surveys, opinion polls, focus groups, service assessment surveys, media analysis and other activities related to researching and analyzing the public environment).

035

Communications professional services

0351

Communications professional services not elsewhere specified

Description:

Services including public affairs, technical writing, speech writing services, text editing, design of graphics, art work, media relations, media monitoring, etc. Note:

0352

Public relations services

Description:

Services including counselling services, communications plans (strategic, operational), external communications, internal communications, public information services, public events, promotional materials (brochures, newsletters, etc.), public relations education and training. Note: Evaluation services are included in object 0341.

036

Subscriptions and data access services

0361

Electronic subscriptions and electronic publications

Description:

Expenses for electronic subscriptions and electronic publications including the Electronic Media Monitoring program.

0362

Data and database access services

Description:

Costs for services provided by Statistics Canada and other providers related to the collection, dissemination, provision, analysis and access to data in support of policy research and other departmental activities. Also includes the costs of database searches and subscriptions to database services. Note that these costs are for data collected, owned, and managed parties external to the department.

039

Reallocation of expenditures under standard object 03

0399

Information - Reallocation of capital expenditures

Description:

For each standard object (01 to 09, 12), a generic object code has been created to reallocate the capital expenditures that were initially expensed when using the indirect method and to transfer the construction costs at month end to the work in progress asset account.

04

Professional and special services

Description:

All professional services performed by individuals or organizations such as payments (in the nature of fees, commissions etc.) for the services of accountants, lawyers, architects, engineers, scientific analysts, reporters, and translators; teachers; doctors, nurses and other medical personnel; for management, data processing and other research consultants; and for other technical, professional and other expert assistance. It includes also payments for hospital treatment, care of veterans and welfare services, payments for the provision of informatics services, payment of tuition for Indians at non-federal schools, purchase of training services under the Adult Occupational Training Act, payments made to the Canada School of Public Service for training, Payments for Corps of Commissionaires services and for other operational and maintenance services performed under contract, such as armoured cars, laundry and dry cleaning, cleaning of buildings, temporary help, hospitality, storage and warehousing, and other business services, as well as payments made to the Department of Public Works and Government Services for contract administration. Notes:

1. It includes all business services not included in standard objects 02, 03, 05 and 06
2. Except for travel costs which must be charged to Standard Object 02 this Standard Object should be used for all costs incurred and invoiced by a contractor as part of the contract

040

Business services

0401

Accounting and audit services

Description:

Accounting and audit services including financial administration and bookkeeping services, financial control, accounting and audit services, budget control systems, tax studies and other financial and related services. Note: this object should be used for financial and accounting operations and object 0491 should be used for consulting work where a consultant reviews processes in place and makes recommendations.

0402

Human resources management services

Description:

Human resources management services as authorized by Section 29.2 of the Financial Administration Act.

Note(s):

• This object should only have an "I" indicator in the line of coding.

0403

Financial management services

Description:

Financial management services as authorized by Section 29.2 of the Financial Administration Act.

Note(s):

• This object should only have an "I" indicator in the line of coding.

0404

Communications services

Description:

Communication services as authorized by Section 29.2 of the Financial Administration Act.

Note(s):

• This object should only have an "I" indicator in the line of coding.

0405

Real property services

Description:

Real property services as authorized by Section 29.2 of the Financial Administration Act.

Note(s):

• This object should only have an "I" indicator in the line of coding.

0406

Material services

Description:

Material services as authorized by Section 29.2 of the Financial Administration Act.

Note(s):

• This object should only have an "I" indicator in the line of coding.

0407

Acquisition services

Description:

Acquisition services as authorized by Section 29.2 of the Financial Administration Act.

Note(s):

• This object should only have an "I" indicator in the line of coding.

0811

Contracted building cleaning

Description:

Cleaning services for buildings such as offices, institutions, and residences, etc.

0815

Collection agency fees and charges

Description:

Fees and charges paid to collection agencies for mercantile credit reporting and collecting amounts owed to the government.

0816

Service provider fees related to loan administration

0851

Banking services

Description:

All banking and trust company services including fees for processing credit card sales.

0852

Real estate services

Description:

Real estate services such as brokerage charges for buying and selling of properties, renting properties, etc.

0853

Provincial administration of public service and merchant seamen compensation legislation

Description:

Amounts paid to the provincial workmen's compensation boards to cover administrative expenses for handling claims made by federal government employees.

Department(s) specific:

• 014 - Employment and Social Development (Department of)

0854

Motor vehicle licences

Description:

All amounts paid for motor vehicle licences.

0855

Acquisition and contract charges

Description:

Represents the fees associated with acquisitions and or contracts.

0856

Provincial/territorial administrative costs

Description:

Administrative costs paid by the federal government to provinces or territories in accordance with an agreement between the two levels of government.

0859

Other business services not elsewhere specified

Description:

Business services which cannot be classified under any other object code under the object Other services in standard object 04. It includes forestry, agricultural, and surveying and mapping services not classified elsewhere, and services such as court reporting, library, cultural and photography services, storage and warehousing, etc. It excludes printing services as well as printed matter or publications. Notes: 1. Printing or publishing services will be classified in standard object 03, while those for printed matter or publications will be classified in standard object 07.

041

Legal services

0410

Legal services

Description:

Legal services such as legislative services, labour negotiations, patents, copy rights, settlement of estates, drafting of legal documents, etc.

042

Engineering and architectural services

0420

Engineering services not elsewhere specified

Description:

Engineering services acquired that are not classified under any other object.

0421

Architectural services

Description:

Architectural services acquired such as architectural design, control and plans, the construction supervision of buildings, and architecture of naval vessels, etc. Note: this object should be used only for work performed by an architect.

0422

Engineering consultants - Construction

Description:

Engineering consultants or contract workers services related to construction in civil and mechanical engineering, structural engineering, electrical engineering, design services, drafting and engineering construction services.

0423

Engineering consultants - Other

Description:

Engineering consultants or contract workers services acquired that are not related to construction. It includes consultants in chemical engineering, civil and mechanical engineering, metallurgy and structural engineering, rock core drilling and sampling, including borings and soundings. It also includes services for research and development.

0495

Services related to the assessment of potentially contaminated sites

Description:

Activities required in order to determine if contamination exists and if it exceeds an environmental standard. All activities up to the point where the site is classified as a contaminated site should be included as assessment activities. To determine if a site is contaminated it would be necessary to assemble and review all available historical and current information pertaining to the site. Testing, field investigations, in-depth investigations and analysis would be included.

0496

Services related to the remediation of contaminated sites

Description:

Activities related to the development and application of a planned approach that removes, destroys, contains or otherwise reduces the exposure of contaminants to receptors of concern.

0497

Services related to the care and maintenance of contaminated sites

Description:

Services related to ongoing activities at:

• Abandoned or idled properties to maintain the structures and infrastructure necessary to prevent contaminant migration in order to avoid an increase in federal financial liability related to the site
• Properties where the risk to human health and/or the risk of significant engineering failure are imminent and a risk management strategy is being pursued

0498

Services related to the monitoring of previously contaminated sites

Description:

Activities related to monitoring of a previously contaminated site where remediation has been completed or the monitoring of a site when there was no response action triggered during the monitoring phase of the remediation plan and there is no expectation that this will change. Monitoring activities that occur during the remediation phase are considered remediation activities.

043

Scientific and research services

0430

Scientific services

Description:

Services acquired for research and development and for:

1. Earth and space sciences such as: aeronautics, astronomy, geology, geophysics ,oceanography etc.
2. Energy technology such as: chemical fuels, hydropower, nuclear energy, solar energy etc.
3. Physics and chemistry such as: acoustics, atoms and molecules, electricity, mechanics, inorganic chemistry etc.

0431

Scientific consultants

Description:

Consultant or contract workers services acquired through person-based contracts for earth and space sciences, energy technology, and physics and chemistry. It includes services for research and development. Note: 1. A breakdown of these services is included in the description for object 0430.

0492

Research contracts

Description:

Research services acquired in any field, excluding scientific and engineering. It includes an amount paid to a contractor to operate a research and development facility. It includes all costs related to research such as peer review of research results, costs for preparation and submission of research results in professional journals, etc. Note: 1. Services for scientific and engineering research should be included in within the relevant objects under reporting object 042 or 043. 2. Services for communications research should be included in object 0341.

044

Training and educational services

0440

Education - Non-public servants

Description:

Training and educational services of non-public servants for elementary, secondary, university, college, and special education including vocational services. This includes tuition fees and amounts paid to educational institutions for program materials, correspondence or examination fees.

0444

Teachers and instructors on contract

Description:

Fees paid to teachers or instructors hired on a contract basis by educational institutions owned by the government. Note: This object presently includes all expenditures pertaining to teachers at Department of National Defence(DND)schools who are paid through the government pay system.

0445

Tuition fees for courses where employees take training on their own time

Description:

Tuition fees and related allowable expenses paid on behalf of public servants to high schools, community colleges, universities or other institutions for courses or other formal learning activities. This includes courses taken outside the employees' normal working hours where reimbursement of fees has been authorized.

Note(s):

• Refer to 7.4 List of pay entitlement codes

0446

Training consultants

Description:

Services acquired from training consultants, including teachers and instructors on a contract basis by government training institutions for public servants.

0447

Tuition fees and costs of attending courses including seminars not elsewhere specified

Description:

Tuition fees and related costs not elsewhere specified paid on behalf of public servants to high schools, community colleges universities or for attending courses or other formal learning activities including seminars and language courses. Expenditures coded here will normally be for training taken during paid working time. Note: 1. An educational allowance in lieu of salary should be charged to object 0126.

Note(s):

• Refer to 7.4 List of pay entitlement codes

0448

Purchase of training packages and courses

Description:

The purchase of training packages and courses from various institutions or companies for public servants.

045

Health and welfare services

0450

Hospital services

Description:

Private and public hospital patient services including acute, chronic, convalescent, mental and tuberculosis hospital services and ambulatory patient services.

0451

Other health services not elsewhere specified

Description:

Other health services not elsewhere specified such as pharmaceutical services, therapeutic and rehabilitative health services, private duty and hospital nursing services, emergency, health care services, chiropractors, osteopaths and optometrists services, prosthetic services and ergonomic assessments.

0452

Welfare services

Description:

Welfare services purchased from social and related agencies.

0453

Physicians and surgeons

Description:

Services purchased from physicians and surgeons including the services of general practitioners, specialized surgeons and other specialists.

0454

Paramedical personnel

Description:

Emergency services purchased from para-medical personnel.

0455

Dental services

Description:

All services acquired from a dentist, a dental hygienist or an orthodontist.

046

Protection services

0460

Protection services

Description:

Protection services including those provided by Corps of Commissionaires, security guards, alarm systems, etc.

047

Informatics services

0473

Information technology and telecommunications consultants

Description:

Professional contracting and consulting services that support any information technology service (including distributed computing, application and database development and maintenance, production and operations computing, telecommunications, IT security and IT program management services). These services engage suppliers to augment IT staff. Notes: 1. Managed IT services are to be included in object 0812.

0474

Information management services

Description:

Information management services as authorized by section 29.2 of the Financial Administration Act.

Note(s):

• This object should only have an "I" indicator in the line of coding.

0475

Information technology services

Description:

Information technology services as authorized by section 29.2 of the Financial Administration Act.

Note(s):

• This object should only have an "I" indicator in the line of coding.

0812

Computer services (includes IT solutions/deliverables as well as IT managed services)

Description:

Services acquired from suppliers to provide Information Technology managed solutions, including the use of facilities, management services, shared processing services, disaster recovery services, data entry services, text processing services and any other specialized Information Technology services. Notes: 1. Information Technology professional consulting and contracting services are to be included in object code 0473.

048

Management consulting

0491

Management consulting

Description:

Consulting services for financial management, transportation, economic development, environmental planning, public consultation and other consulting services not specifically mentioned in other objects.

082

Special fees and services

0821

Membership fees

Description:

Membership fees include payments made to an accredited board, an association, a society or similar organization when departmental memberships are in direct support of a government program, or, when membership is a federal statutory requirement for individual employees to carry out the functions of their positions. This object excludes fees for subscriptions (e.g., periodicals or access to electronic media and research data bases) or for advisory and professional services (e.g., services provided to answer specific questions or to address issues and concerns).

Note(s):

• Refer to 7.4 List of pay entitlement codes

0822

Hospitality

Description:

Consists of the provision of meals, beverages or refreshments to non-federal governmental persons in events which are necessary for the effective conduct of government business and for courtesy, diplomacy or protocol purposes. In some circumstances and within restrictions defined in the directive, hospitality can also be provided to federal government persons. Exceptionally, usually in situations involving non-federal government persons, it may also include tickets to cultural or sporting events, tours of the local area or other places of interest, local transportation to and from events as well as other reasonable measures deemed appropriate for reasons of courtesy, diplomacy or protocol. Hospitality does not normally include expenditures for federal government persons or individuals on travel status subject to the National Joint Council Travel Directive; local transportation to and from events or activities for federal employees; rental of facilities and associated costs except in special circumstances for reasons of courtesy, diplomacy or protocol. (e.g. in circumstances where the costs are directly and inherently for hospitality purposes, such as the rental of room to be used only for hosting a lunch); and bottled water or water coolers provided to federal employees on on-going basis above and beyond an event. For additional information, refer to the Directive on Travel, Hospitality, Conference and Event Expenditures published on the Treasury Board website.

0823

Conference fees

Description:

Amounts paid for conference fees. A conference includes a congress, convention, briefing seminar or other formal gathering where participants debate or are informed of the status of a discipline (e.g. sciences, economics, technology, management, etc.) Fees for attending a conference, participating directly in the conference program or representing the department in an official capacity (e.g., exhibitor booth, co-sponsor, etc.) are to be included. Conference fees exclude amounts paid:

1. for attendee fees where the primary purpose is to enable participants to maintain or acquire skills or knowledge which are to be included in object code 0447
2. for travel costs to attend a conference; these costs are to be coded to object codes 0251 to 0265 as appropriate
3. to host a conference (e.g. facility rental hospitality equipment rental). These amounts should be coded to the various economic objects which represent the type of expenditure incurred and
4. retreats and work-planning meetings are not considered as conferences

086

Temporary help services

0813

Temporary help services

Description:

Temporary help services acquired for general office help, secretarial, stenographic, technical or other temporary help, etc.

087

Interpretation and translation services

0493

Interpretation services

Description:

Services for interpretation services.

0494

Translation services

Description:

Services for language translation.

088

Construction services

0881

Construction services

Description:

Includes administration, consulting and construction fees and materials paid directly by the contractor as part of the service contract. These fees can be related to a new construction or renovations to an existing building.

Department(s) specific:

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

089

Other services

0499

Other professional services not elsewhere specified

Description:

All other professional services that are not classified under objects 0351 or 0401 to 0494 inclusive.

0819

Non-professional personal service contracts not elsewhere specified

Description:

Any non-professional services which cannot be classified elsewhere in standard object 04 such as shoe repairs, laundry, dry cleaning, etc.

0890

Other administrative service that is designated by order of the Governor in Council

Description:

Other administrative service that is designated by order of the Governor in Council as authorized by section 29.2 of the Financial Administration Act.

Note(s):

• This object should only have an "I" indicator in the line of coding.

0891

Personal services

Description:

Personal services including amounts paid for funeral services, cemetery charges, tailoring, hair cuts, custodial care, etc.

0892

Recreational services

Description:

Recreational and cultural services and major events including amounts paid for entertaining troops.

0899

Professional and special services - Reallocation of capital expenditures

Description:

For each standard object (01 to 09, 12), a generic object code has been created to reallocate the capital expenditures that were initially expensed when using the indirect method and to transfer the construction costs at month end to the work in progress asset account.

05

Rentals

Description:

All expenditures for rentals and lease-purchases of all kinds.

050

Rental of land

0501

Rental of land

Description:

Rental of land without buildings including easements.

051

Rental of buildings

0510

Rental of residential buildings

Description:

Rental of residential buildings. It includes houses, condominiums, apartments, etc.

0511

Rental of office buildings

Description:

Rental of office or administrative buildings.

0512

Rental of industrial and commercial buildings

Description:

Rental of industrial and commercial buildings. It includes warehouses, parking garages, etc.

0513

Rental of institutional buildings

Description:

Rental of institutional buildings such as schools, hospitals, clinics, first-aid stations, etc.

0514

Rental of other buildings

Description:

Rental of any other buildings not classified by objects 0510 to 0513.

052

Rental of informatics equipment

0522

Rental of image/video communications equipment (includes telepresence/video conferencing equipment, cabling, parts and peripherals)

Description:

Rental of image/video communication equipment (including telepresence/video conferencing equipment, cabling, parts and peripherals). Also includes rentals of optical character readers associated with communications systems, television, and other video communications equipment and facsimile, facsimile-image transfer switches, etc. It excludes rentals of equipment provided as part of a service supplied by telecommunications common carriers or other telecommunications service providers. Notes: 1. Equipment provided by an image/video service provider is to be classified under object 0232.

0582

License/Maintenance fees for client software related to Distributed Computing Environment (DCE)

Description:

License, maintenance/renewal fees for client software related to the Distributed Computing Environment (DCE), including any related royalties that require periodic payments in order to continue their use. Client software includes client operating system software and utilities, desktop and office productivity software, collaboration software, email software and DCE related security software. Excludes costs to acquire software and one-time costs for software enhancements and upgrades. Notes: 1. Costs to acquire software and one-time costs for software enhancements and upgrades are to be classified under object 1284.

0583

License/Maintenance fees for application software (including COTS) and application development and delivery software

Description:

License, maintenance/renewal fees for Application/Database Development and Maintenance (ADDM) software, including any related royalties that require periodic payments in order to continue their use. ADDM Software includes Information Management software, Business Applications that support program, corporate and administrative systems software, Business Intelligence software, database management systems software and utilities, application development software, tools and utilities and integration software and ADDM related security software. Excludes costs to acquire software and one-time costs for software enhancements and upgrades. Notes: 1. Costs to acquire software and one-time costs for software enhancements and upgrades are to be classified under object 1285.

0584

License/Maintenance fees for operating system and utility software related to servers, storage, peripherals and components

Description:

Maintenance/renewal fees for server operating system software and utilities, including any related royalties and licenses that require periodic payments in order to continue their use. Server operating system software and utilities include operating systems and associated utilities for all servers, including mainframes, as well as system management software and server environment related security software. Excludes costs to acquire software and one-time costs for software enhancements and upgrades. Notes: 1. Costs to acquire software and one-time costs for software enhancements and upgrades are to be classified under object 1286.

0585

License/Maintenance fees for networking software

Description:

License maintenance/renewal fees for networking software, including any related royalties that require periodic payments in order to continue their use. Networking software includes all software that supports data networking, voice networking, image and video communications, call centre infrastructure as well as inter and intra network software and network related security software. Excludes costs to acquire software and one-time costs for software enhancements and upgrades. Notes: 1. Costs to acquire software and one-time costs for software enhancements and upgrades are to be classified under object 1287.

0587

Rental of computer equipment related to production and operations (P&O) environment - All servers, storage, printers, etc. (includes all related parts and peripherals)

Description:

Rental of all computer servers (including mainframes) and related components/peripherals associated with the Production and Operations (P&O) or Data Center Environment. This includes central processing units, peripherals, printers, data entry, data capture or storage devices, as well as all related parts and/or components. Notes: 1. Rental of DCE related workstations, etc., and associated components are to be included under object 0588; 2. License/maintenance fees of server related computer software are to be included under object 0584.

0588

Rental of computer equipment related to Distributed Computing Environment (DCE) - Desktop/personal/portable (includes all related parts and peripherals)

Description:

Rental of all computer equipment and associated components related to the Distributed Computing Environment (DCE), including the rental of desktops, personal computers, mobile/portable workstations, hand-held computing devices and special function or high-end workstations. Includes all related parts and peripherals Notes: 1. Costs for rental of servers (in Production and Operations or Data Centers) and server related components are to be included under object 0587; 2. Costs for rental of DCE related computer software are to be included under object 0582.

0589

Rental of communications/networking equipment (includes analog, digital and combined analog/digital equipment, cabling, parts and peripherals)

Description:

Rental of communications/networking equipment and systems (includes analog, digital, combined analog and digital equipment, cabling, parts and peripherals). It excludes equipment provided as component of a service supplied by telecommunications service providers, including common carriers. Notes: 1. Equipment provided by telecommunications service providers as part of a service is to be classified under object 0230 or 0231, as applicable.

0590

License/Maintenance fees for image/video communications software (includes telepresence/video conferencing software)

Description:

License maintenance/renewal fees for image/video communications software (including telepresence/video conferencing software), as well as any related royalties that require periodic payments in order to continue their use. Image/Video communications software also includes all software that supports optical character recognition associated with communications systems, television, and other video communications, facsimile, facsimile-image transfer and related security software. Excludes costs to acquire software and one-time costs for software enhancements and upgrades. Notes: 1. Costs to acquire software and one-time costs for software enhancements and upgrades are to be classified under object 1291.

053

Rental of machinery, office furniture & fixtures, & other equipment

0533

Rental of machinery, office furniture and fixtures and other equipment

Description:

Rental of all types of equipment, machinery, furniture and fixtures other than informatics equipment. This includes the rental of conveying, elevating and materials handling equipment, construction equipment, maintenance equipment, mechanical and hydraulic power transmission equipment, various machinery, etc.

054

Rental of motor and other vehicles

0540

Rental of motor and other vehicles

Description:

Rental of all types of motor and other vehicles such as automobiles, trucks, etc. Note: Car rentals by employees who are on travel status should be charged to the relevant objects in Standard Object 02.

055

Capital lease - Purchases

0555

Capital lease - Tangible capital assets

Description:

Lease of tangible capital assets where the lease transfers substantially all the benefits and risks of ownership to the Government. Note: This object differs from object 0511 in that the rentals included therein are as a result of an operating lease.

056

Rental of aircraft and ships

0561

Rental of aircraft

Description:

Rental of fixed wing or rotary wing aircraft such as helicopters, passenger aircraft, cargo aircraft, etc.

0566

Rental of ships

Description:

Rental of all types of ships and boats.

057

Rental - Other

0570

Rental - Other

Description:

Other type of rental not classified in objects 0501 to 0566. This includes rentals of engineering works.

059

Reallocation of expenditures under Standard object 05

0599

Rentals - Reallocation of capital expenditures

Description:

For each standard object (01 to 09, 12), a generic object code has been created to reallocate the capital expenditures that were initially expensed when using the indirect method and to transfer the construction costs at month end to the work in progress asset account.

06

Repair and maintenance

060

Repair of engineering works

Description:

Repairs and upkeep to engineering works such as marine installations, roads, highways, airports runways, waterworks and sewage systems, etc. Note: 1. The extension, improvement or replacement of engineering works will be coded to objects of standard object 08.

0601

Marine installations

Description:

Repair and maintenance of marine installations, including docks, wharves, piers, breakwaters, dredging and pile-driving, canals, dykes, retaining walls, embankments and riprapping.

0607

Highways, roads and streets

Description:

Repair and maintenance of highways, roads and streets including repairs involving grading, scraping, oiling and filling as well as parking lots, sidewalks and paths.

0608

Runways, landing fields and tarmac

Description:

Repair and maintenance of airfields such as to runways, landing fields and tarmac.

0611

Waterworks and sewage systems

Description:

Repair and maintenance to water works such as water mains and hydrants and sewage systems, pumping systems and water storage tanks.

0619

Electric power installations

Description:

Repair and maintenance to power transmission and distribution lines.

0628

Other engineering works

Description:

Repair and maintenance of other engineering works not specified in objects 0601 to 0619 inclusive. Such works include incinerators, tunnels and subways, mine shafts, swimming pools, tennis courts, and outdoor recreation facilities, railway, telephone or telegraph facilities, fences, snowsheds, signs, guardrails, gas and oil facilities, bridges, culverts, dams, reservoirs, electric power construction, parks, etc.

063

Repair of buildings

Description:

Repairs and upkeep to various types of buildings such as administrative, commercial, institutional, residential, etc. Note: 1. The extension, improvement or replacement of buildings will be coded to objects of standard object 08.

0630

Office buildings

Description:

Repair to office buildings, including post offices and customs buildings.

0634

Commercial buildings

Description:

Repair to commercial buildings. Such buildings include stores, grain elevators, theatres, arenas, amusement and recreational buildings, garages and service stations, laundries, dry cleaning establishments, warehouses, storehouses, refrigerated storage, etc.

0635

Industrial buildings

Description:

Repair to industrial buildings, including factories, plants, workshops, food canneries, smelters, railway stations, mine buildings, and water and fuel stations.

0639

Institutional buildings

Description:

Repair to institutional buildings. Such buildings include churches, courthouses, jails and penitentiaries, libraries, orphanages and homes for the aged, hospitals, sanatoria, clinics, first-aid stations, schools and other educational buildings.

0640

Buildings and/or installations for telecommunications, computers and/or electronic/automated office systems

Description:

Repair and maintenance of buildings, installations and other facilities, which are dedicated to telecommunications, computers or electronic/automated office systems. Such installations include telephone exchanges; broadcasting, radio and television relay and booster stations; data centres; and text/word processing centres. Note: Repair of buildings that are not completely dedicated to telecommunication computers or automated office systems facilities will be classified under the object that describes the type of building e.g. object 0630 should be used for repairs to office buildings.

0645

Other buildings

Description:

Repair to any types of buildings not specified in objects 0630 to 0640 inclusive and object 0646. Such buildings include farm buildings, bunk houses and dormitories, bush depots and camps, aircraft hangars, armouries, barracks and drill halls, passenger terminals such as air, bus, boat, etc. and laboratories.

0646

Residential buildings

Description:

Repair to residential buildings such as houses and apartments. It excludes repairs to barracks. Note: Repairs to barracks should be included in object 0645.

065

Repair of machinery and equipment

Description:

Repairs and maintenance to various types of machinery and equipment.

0655

Processing machinery

Description:

Repair and maintenance of machinery are described in chapters 84 to 85 of the Statistics Canada publication titled Standard Classification of Goods such as ploughs, barrows, manure spreaders, etc. It includes agricultural and implements machinery and machinery used for mining, oil and gas construction, machine tools, printings, boilers, engines, generators, conveying and elevating equipment, etc.

0656

Heating, air-conditioning and refrigeration equipment

Description:

Repair and maintenance of equipment classified in chapter 84 of the Statistics Canada publication on the Standard Classification of Goods for heating, air-conditioning, and refrigeration equipment.

0658

Electric lighting, distribution and control equipment

Description:

Repair and maintenance of equipment described in chapters 85 and 94 of the Statistics Canada publication on the Standard Classification of Goods for electric lighting, distribution, and control equipment.

0660

Measuring, controlling, laboratory, medical and optical instruments, apparatus and accessories

Description:

Repair and maintenance to measuring, controlling, laboratory, medical and optical instruments, apparatus and accessories excluding X-ray equipment. The type of equipment is classified in chapter 90 of the Statistics Canada on the Standard Classification of Goods. Note: X-ray equipment should be included in object 0665.

0664

Communications/Networking equipment (includes analog, digital and combined analog/digital equipment, cabling, parts and peripherals)

Description:

Repair and maintenance of communications/networking equipment and systems (includes analog, digital, combined analog and digital equipment, cabling, parts and peripherals). It excludes equipment provided as a component of a service supplied by telecommunications service providers, including common carriers. Notes: 1. Equipment provided by telecommunications service providers as part of a service is to be classified under object code 0230 or 0231, as applicable.

0665

Other equipment

Description:

Repair and maintenance of equipment not specified in object codes 0656 to 0660 inclusive, and which are classified in various chapters of the Statistics Canada publication on the Standard Classification of Goods. It includes service industry equipment, vending machines, lawn mowers, and X-ray and related equipment, safety and sanitation equipment, alarm and signal systems, other electric equipment and appliances, and office, household and special purpose furniture and fixtures.

0668

Image/Video communications equipment (includes telepresence/video conferencing equipment, cabling, parts and peripherals)

Description:

Repair and maintenance of image/video communication equipment (including telepresence/video conferencing equipment, cabling, parts and peripherals, as well as the repair and maintenance of optical character readers associated with communications systems, television, and other video communications equipment and facsimile, facsimile-image transfer switches etc.). It excludes repair and maintenance of equipment provided as part of a service supplied by telecommunications common carriers or other telecommunications service providers. Notes: 1. Equipment provided by an image/video service provider is to be classified under object 0232.

0671

Other office equipment

Description:

Repair and maintenance of office equipment such as electronic accounting machines, calculators, word processors, typewriters, composing, micrographics, reproducing machines and photocopiers. Also included is the repair and maintenance of all office machines and equipment not elsewhere classified. Such non-electronic or non-automated equipment includes adding machines, calculators, cash registers, Dictaphones, tape recorders and reproducing machines. It excludes the repair of office furniture and fixtures. Note: The repair of office furniture and fixtures should be included in object 0665.

0672

Computer equipment related to production and operations (P&O) environment - All servers, storage, printers, etc. (includes all related parts and peripherals)

Description:

Repair and maintenance of all Computer Servers (including mainframes) and related components/peripherals associated with the Production and Operations (P&O) or Data Center Environment. This includes central processing unit, peripherals, printers, data entry, data capture or storage devices, as well as all related parts and/or components. Notes: 1. Repair and maintenance of DCE related workstations, etc., and associated components are to be included under object code 0673; 2. License/maintenance fees of server related computer software are to be included under object code 0584.

0673

Computer equipment related to Distributed Computing Environment (DCE) - Desktop/personal/portable (includes all related parts and peripherals)

Description:

Repair and maintenance of all Computers Equipment and associated components related to the Distributed Computing Environment (DCE), including the repair and maintenance of desktops, personal computers, mobile/portable workstations, hand-held computing devices and special function or high-end workstations. Includes repair and maintenance of all related parts and peripherals Notes: 1. Costs for the repair and maintenance of servers (in Production and Operations or Data Centers) and server related components are to be included under object code 0672; 2. License/maintenance fees of DCE related computer software are to be included under object code 0582.

0675

Ships and boats

Description:

Repair and maintenance of ships and boats classified in chapter 89 of the Statistics Canada publication on the Standard Classification of Goods such as cargo ships, warships, passenger ships, ferries, marine engines, etc.

0676

Aircraft

Description:

Repair and maintenance of aircraft classified in chapter 88 of the Statistics Canada publication on the Standard Classification of Goods such as fixed wing or rotary wing aircraft, engines, equipment, etc.

0681

Road motor vehicles - Military

Description:

Repair and maintenance of military road motor vehicles classified in chapter 87 of the Statistics Canada publication on the Standard Classification of Goods such as trucks, trailers, etc.

Department(s) specific:

• 018 - National Defence (Department of)

0682

Road motor vehicles - Non-military

Description:

Repair and maintenance of road motor vehicles classified in chapter 87 of the Statistics Canada publication on the Standard Classification of Goods such as passenger automobiles, buses, trucks trailers, engines, etc.

0683

Miscellaneous vehicles

Description:

Repair and maintenance of other vehicles not specified in object codes 0681 and 0682. It includes railway rolling stock, bicycles, agricultural tractors, etc. The types of miscellaneous vehicles are classified in chapters 84, 86, 87 and 89 of the Statistics Canada publication on the Standard Classification of Goods.

069

Reallocation of expenditures under standard object 06

0699

Purchased repair and maintenance - Reallocation of capital expenditures

Description:

For each standard object (01 to 09, 12), a generic object code has been created to reallocate the capital expenditures that were initially expensed when using the indirect method and to transfer the construction costs at month end to the work in progress asset account.

07

Utilities (standard object 07)

070

Utility services

Description:

Utility services may be provided by the public sector or the private sector and includes the supplying of electrical energy, natural gas, sewer, water, waste disposal and other similar utility services.

0701

Electricity

Description:

Expenditures related to the supply of electrical power.

0702

Natural gas

Description:

Expenditures related to the supply of natural gas.

0703

Sewer and water

Description:

Expenditures related to the provision of sewer services and the supply of potable water.

0705

Waste disposal

Description:

Expenditures related to the collection and disposal of waste (e.g. garbage, rubbish, trash, recyclable materials, etc.)

0709

Other utility services

Description:

Other utility services, not specified in object codes 0701 to 0703, and 0705 (e.g. steam heat, municipal snow removal, etc.)

079

Reallocation of expenditures under standard object 07

1199

Utilities, materials and supplies - Reallocation of capital expenditures

Description:

For each standard object (01 to 09, 12), a generic object code has been created to reallocate the capital expenditures that were initially expensed when using the indirect method and to transfer the construction costs at month end to the work in progress asset account.

1

Goods, land, buildings and works

11

Materials and supplies (standard object 07)

111

Food, feed, beverages and tobacco

1111

Live animals, including their fodder

Description:

Various live animals as well as the food they eat, such as seeds, grains, and food by products are to be included here. These are described in chapters 01, 12 and 23 of the Statistics Canada publication on the Standard Classification of Goods.

1112

Meat, fish and their preparations

Description:

Meat from various animals as well as fish, crustaceans, and preparations related thereto are to be included as described in chapters 02, 03 and 16 of the Statistics Canada publication on the Standard Classification of Goods.

1113

Dairy products and other animal products

Description:

This includes milk, cream, butter, cheeses, honey and eggs included in chapter 4 of the Statistics Canada publication on the Standard Classification of Goods.

1114

Vegetables and fruits, edible products, fats and preparations

Description:

All types of vegetables, fruits, nuts, animal or vegetable fats and oils and preparations of vegetables, fruits or nuts are included in this object and in chapters 07, 08, 15 and 20 of the Statistics Canada publication on the Standard Classification of Goods.

1115

Miscellaneous food, food materials and food preparations

Description:

All miscellaneous foods, food materials, food preparations, sugar and sugar preparations classified in chapters 05, 10, 11, 12, 13, 14, 17, 18, 19, and 21 of the Statistics Canada publication in the Standard Classification of Goods. It includes soups, infant foods, baking powder, pectin, coffee and tea substitutes, food seasonings, sugar, cocoa, coffee, tea, and spices, other cereals and their preparations, vegetables, etc.

1116

Beverages and tobacco

Description:

All beverages and tobacco classified in chapters 9, 22, and 24 of the Statistics Canada publication in the Standard Classification of Goods. It includes the situation where bottled water is provided for Health and Safety reasons.

112

Mineral products

1121

Salt, sulphur, ores, earth and stone

Description:

All mineral products included in chapters 25 and 26 of the Statistics Canada publication in the Standard Classification of Goods, such as salt, sulphur, earth and stone, plastering materials, lime and cement, ores, slag and ash.

1122

Gasoline

Description:

All gasoline products classified under heading 10 of chapter 27 of the Statistics Canada publication in the Standard Classification of Goods. It includes aviation and motor gasoline.

1123

Aviation fuel

Description:

All aviation fuel classified in heading 10 of chapter 27 of the Statistics Canada publication in the Standard Classification of Goods. It includes aviation turbine fuel.

1124

Diesel fuel

Description:

All diesel and related fuels classified in part of heading 10 of chapter 27 of the Statistics Canada publication in the Standard Classification of Goods. It includes diesel oil, kerosene and stove oil (fuel oil no. 1).

1125

Light fuel oil

Description:

All light fuel oil classified in part of heading 10 of chapter 27 of the Statistics Canada publication in the Standard Classification of Goods. It includes furnace or heating oil (fuel no. 2) and light fuel oil (fuel oil no. 3).

1126

Heavy fuel oil

Description:

All fuel oil classified in heading 10 of chapter 27 of the Statistics Canada publication in the Standard Classification of Goods, other than those covered under object codes 1123, 1124 and 1125. It includes heavy fuel oil, and fuel oil not elsewhere specified.

1127

Lubricating fuel and greases

Description:

All lubricating oils and greases classified under heading 10 of chapter 27 of the Statistics Canada publication in the Standard Classification of Goods. It includes lubricating oils and lubricating greases.

1128

Other mineral fuels, oils and products

Description:

All petroleum and coal products except for fuel oil, gasoline, and lubricating oils and greases. It specifically includes all products classified in all sections other than heading 10 of chapter 27 of the Statistics Canada publication in the Standard Classification of Goods. It includes crude petroleum, coke of petroleum and coal, coal refined and manufactured gas (such as natural or propane gas), and other petroleum and coal products except those included in chemical products.

113

Chemical products

1130

Inorganic and organic chemicals, including plastics, rubber and products, and excluding tires and tubes

Description:

Expenditures for inorganic and organic chemicals and related products as well as plastics and rubber articles classified in chapters 28, 29, 39 and 40 of the Statistics Canada publication in the Standard Classification of Goods.

1132

Pharmaceutical and other medicinal products

Description:

Expenditures for medicament and pharmaceutical products. These are classified in chapters 29 and 30 of the Statistics Canada publication in the Standard Classification of Goods.

1133

Explosives, fireworks, and pyrotechnic products, etc.

Description:

Propellant powders, prepared explosives, safety fuses and matches as described in chapter 36 of the Statistics Canada publication in the Standard Classification of Goods.

1134

Photographic or cinematography goods

Description:

Photographic film and supplies classified in chapter 37 of the Statistics Canada publication in the Standard Classification of Goods such as photographic films, and photographic paper.

1139

Miscellaneous chemical products

Description:

All other chemical products not included in object codes 1130 to 1134. These materials are classified in chapters 31 to 35 and 38 of the Statistics Canada publication in the Standard Classification of Goods and includes fertilizers, dyes, soaps, perfumes, glues, paints and other chemical products.

114

Wood, paper and wood products

1141

Wood and articles of wood

Description:

All wood fabricated materials classified in chapters 44 to 47 of the Statistics Canada publication in the Standard Classification of Goods. It includes wood, pulp and articles of wood (e.g. cabinets, flooring, logs), charcoal, cork and articles of cork, straw, esparto and other plaiting materials.

1142

Paper and paperboard

Description:

Expenditures for paper and paperboard classified in chapter 48 of the Statistics Canada publication in the Standard Classification of Goods including facial tissue, napkins, toilet paper, disposable diapers, etc.

1143

Printed matter, including books, newspapers, pictures, manuscripts and forms

Description:

Printed matter products are described in chapter 49 of the Statistics Canada publication titled Standard Classification of Goods such as subscriptions, newspapers, magazines, periodicals, books, pamphlets, maps, advertising matter and other printed matter. It includes textbooks, photographs, picture cards, printed music, bank notes, bonds, printed envelopes, accounting record books, labels, blueprints, plans, printed forms, transparencies, CD ROM disks, etc. Note: Printing services including duplicating and photocopying should be included in object 0321.

115

Personal goods

1151

Uniforms

Description:

All uniforms are described in chapters 61 or 62 of the Statistics Canada publication titled Standard Classification of Goods. It includes military and non-military uniforms, nurses' uniforms, athletic uniforms and ritual uniforms.

1152

Other clothing

Description:

All clothing other than uniforms are described in chapters 61 to 63 of the Statistics Canada publication titled Standard Classification of Goods. It includes underwear, sleepwear, outerwear, hosiery, headwear, fur goods, safety clothing, etc.

1153

Footwear

Description:

Expenditures for footwear and parts thereof are described in chapter 64 of the Statistics Canada publication titled Standard Classification of Goods included in personal goods

1159

Miscellaneous textiles, headgear, umbrellas, etc.

Description:

All items are described in chapters 50 to 60, 65, 66 and 67 of the Statistics Canada publication titled Standard Classification of Goods. This includes silk, wool, cotton, carpets, various fabrics, hats and other headgear, umbrellas as well as prepared articles using human hair.

116

Metals and metal products

1160

Ferrous metals

Description:

Iron and steel and articles of iron and steel are described in chapters 72 and 73 of the Statistics Canada publication titled Standard Classification of Goods.

1161

Non-ferrous metals

Description:

Expenditures for copper, nickel, aluminum, lead, zinc, tin and other base metal articles are described in chapters 74 to 82 of the Statistics Canada publication titled Standard Classification of Goods.

1163

Cutlery

Description:

Costs for knives and cutting blades, plates, spoons are described in chapter 82 of the Statistics Canada publication titled Standard Classification of Goods. Tools and implements should be included in object code 1212.

1164

Miscellaneous metal products

Description:

Expenditures for miscellaneous metal products classified in chapter 83 of the Statistics Canada publication in the Standard Classification of Goods. It includes filing cabinets, locks, safes, etc.

117

Miscellaneous goods and products

1171

Medical supplies, instruments, and apparatus

Description:

Expenditures for medical supplies, ophthalmic goods, and orthopaedic appliances. These are described in chapter 90 of the Statistics Canada publication titled Standard Classification of Goods.

1172

Office and stationers supplies

Description:

Expenditures for stationery and office supplies and artists' materials. These are described in various chapters of the Statistics Canada publication titled Standard Classification of Goods.

1173

House furnishing, excluding furniture

Description:

All house furnishings are described in chapter 94 of the Statistics Canada publication titled Standard Classification of Goods, such as floor coverings, curtains, bedding, towels, etc. Note: Does not include furniture which is to be included in objects 1231 or 1246.

1174

Horticultural products

Description:

Includes live plants and trees, cut flowers and ornamental foliage classified in chapter 6 of the Statistics Canada publication in the Standard Classification of Goods.

1175

Precious metals and stones and its products

Description:

Expenditures for precious and semi-precious stones, precious metals and articles thereof classified in chapter 71 of the Statistics Canada publication in the Standard Classification of Goods.

1176

Glass or glass products

Description:

Expenditures for glass and glass products classified in chapter 70 of the Statistics Canada publication in the Standard Classification of Goods.

1179

Miscellaneous manufactured articles

Description:

Miscellaneous products and goods that cannot be classified to any other object in standard object 07. It includes all products described in chapters 91, 92, 95, 96 and 97 of the Statistics Canada publication titled Standard Classification of Goods such as clocks and watches, toys, games and sports requisites, musical instruments, and miscellaneous products and all other goods. Musical instruments include pianos, organs and all types of wind, string, percussion and electronic instruments. Miscellaneous products include non-printed signs and advertising displays such as electric signs, morticians goods, buttons and needles, artificial and ornamental flowers, wreaths, Christmas tree decorations, identification plates and badges, decorations and medals, pyrotechnic articles and fireworks (excluding military), candles, historical artifacts, works of art and collector's items, etc. Notes: 1. Object 1179 is considered as the residual code for all products and goods. Goods that cannot be classified elsewhere are not to be classified under object 3259. 2. Acquisition of products or goods that are purchased as part of the acquisition of buildings works machinery or equipment will be coded under the appropriate object under "other" object in standard objects 08 or 09.

12

Acquisition of machinery and equipment, including parts and consumable tools (standard object 09)

Description:

Note: The determination of whether the acquisitions are to be capitalized will comply with the Treasury Board Accounting Standard 3.1 - Capital Assets and will be reported using the appropriate financial reporting accounts.

121

Acquisition of machinery and machinery parts

1211

Special industry machinery

Description:

Costs for special industry machinery are described in the relevant areas of chapters 84 and 85 of the Statistics Canada publication titled Standard Classification of Goods. These include nuclear reactors, boilers, turbines, engines, furnaces, refrigerators as well as other electrical machines. It excludes any amount shown in object codes 1219 to 1249.

1212

Tools and implements

Description:

Hand tools including spades, shovels, axes, shears, saws, files, vices, scissors and razors as described in chapter 82 of the Statistics Canada publication titled Standard Classification of Objects. Does not include electrical tools/appliances which should be coded under economic object 1242.

1219

Other machinery and parts

Description:

Expenditures for any machinery not included in object code 1211, including general purpose industrial, and conveying, elevating and material handling equipment. These expenditures are described in the relevant areas of chapter 84 of the Statistics Canada publication titled Standard Classification of Goods.

122

Acquisition of informatics equipment and parts

Description:

Acquisition of informatics equipment and parts that are listed in chapters 84 and 85 of the Standard Classification of Goods.

1223

Image/Video communications equipment (includes telepresence/video conferencing equipment, cabling, parts and peripherals)

Description:

Acquisition of image/video communication equipment (including telepresence/video conferencing equipment, cabling, parts and peripherals). Also includes acquisition of optical character readers associated with communications systems, television, and other video communications equipment and facsimile, facsimile-image transfer switches, etc. It excludes acquisition of equipment provided as part of a service supplied by telecommunications common carriers or other telecommunications service providers. Notes: 1. Equipment provided by an image/video service provider is to be classified under object code 0232.

1282

Computer equipment related to Production and Operations (P&O) environment - All servers, storage, printers, etc. (includes all related parts and peripherals)

Description:

Acquisition of all computer servers (including mainframes) and related components/peripherals associated with the Production and Operations (P&O) or Data Center Environment. This includes central processing unit, peripherals, printers, data entry, data capture or storage devices. Includes all related parts and/or components. Notes: 1. Acquisition of DCE related workstations, etc., and associated components are to be included under object code 1283. License/maintenance fees of server related computer software are to be included under object code 0584.

1283

Computer equipment related to Distributed Computing Environment (DCE) - Desktop/personal/portable (includes all related parts and peripherals)

Description:

Acquisition of all computer equipment and associated components related to the Distributed Computing Environment (DCE), including the acquisition of desktops, personal computers, mobile/portable workstations, hand-held computing devices and special function or high-end workstations, as well as acquisition of all related parts and peripherals Notes: 1. Acquisition of servers (in Production and Operations or Data Centers) and server related components are to be included under object code 1282; 2. Acquisition of DCE related computer software is to be included under object code 1284.

1284

Client software related to Distributed Computing Environment (DCE)

Description:

Acquisition of client software related to the Distributed Computing Environment (DCE). Client software includes client operating system software and utilities, desktop and office productivity software, collaboration software, email software and DCE related security software. Also includes initial acquisition costs (e.g. licensing fees) as well as one-time fees relating to additional functionality or new releases of software. Excludes annual maintenance fees. Notes: 1. Annual maintenance fees are to be classified under object code 0582.

1285

Application software (including COTS) and application development and delivery software

Description:

Acquisition of Application/Database Development and Maintenance (ADDM) Software. ADDM software includes Information Management software, Business Applications that support programs, corporate and administrative systems software, Business Intelligence software, database management systems software and utilities, application development software, tools and utilities and integration software and ADDM related security software. Also includes initial acquisition costs (e.g. licensing fees) as well as one-time fees relating to additional functionality or new releases of software. Excludes annual maintenance fees. Notes: 1. Annual maintenance fees are to be classified under object code 0583.

1286

Operating system and utility software related to servers, storage, peripherals and components

Description:

Acquisition of server operating system and utility software. Server operating system software and utilities include operating systems and associated utilities for all servers, including mainframes, as well as system management software and server environment related security software. Includes initial acquisition costs (e.g. licensing fees) as well as one-time fees relating to additional functionality or new releases of software. Excludes annual maintenance fees. Notes: 1. Annual maintenance fees are to be classified under object code 0584.

1287

Networking software

Description:

Acquisition of networking software. Networking software includes all software that supports data networking, voice networking, image and video communications, call centre infrastructure as well as inter and intra network software and network related security software. Also includes initial acquisition costs (e.g. licensing fees) as well as one-time fees relating to additional functionality or new releases of software. Excludes annual maintenance fees. Notes: 1. Annual maintenance fees are to be classified under object code 0585.

1289

Communications/Networking equipment (includes analog, digital and combined analog/digital equipment, cabling, parts and peripherals)

Description:

Acquisition of communications/networking equipment and systems (includes analog, digital, combined analog and digital equipment, cabling, parts and peripherals). It excludes equipment provided as a component of a service supplied by telecommunications service providers, including common carriers. Notes: 1. Equipment provided by telecommunications service providers as part of a service is to be classified under object code 0230 or 0231, as applicable.

1291

Image/Video communications software (includes telepresence/video conferencing software)

Description:

Acquisition of image/video communications software (including telepresence/video conferencing software), as well as any related royalties that require periodic payments in order to continue their use. Image/Video Communications Software also includes all software that supports optical character recognition associated with communications systems, television, and other video communications, facsimile, facsimile-image transfer and related security software. Includes initial acquisition costs (e.g. licensing fees) as well as one-time fees relating to additional functionality or new releases of software. Excludes annual maintenance fees. Notes: 1. Annual maintenance fees are to be classified under object code 0590.

123

Acquisition of office equipment and furniture including parts

1231

Office furniture and furnishings, including parts

Description:

Acquisition of office furniture and furnishings described in chapter 94 of the Statistics Canada publication titled Standard Classification of Goods, such as desks, records equipment, bookcases, etc.

1239

Other office equipment and parts

Description:

Parts, consumables and small items, for electronic/non-electronic, and automated/non-automated office systems equipment. It includes photocopiers, calculators, paper shredders, binding machines, cash registers, etc.

124

Acquisition of equipment and furniture including parts

1241

Plumbing equipment and fittings, including parts

Description:

Expenditures for plumbing equipment and fittings are described in the relevant parts of chapters 39, 73, 74, 78, 82 and 84 of the Statistics Canada publication titled Standard Classification of Goods.

1242

Electric lighting, distribution and control equipment and Parts

Description:

Expenditures for electric lighting, distribution and control equipment are described in the relevant areas of chapters 85 and 94 of the Statistics Canada publication titled Standard Classification of Goods.

1243

Measuring, controlling, laboratory, medical and optical equipment and parts

Description:

Expenditures for measuring, controlling, laboratory, medical and optical instruments are described in chapter 90 of the Statistics Canada publication titled Standard Classification of Goods.

1244

Radar equipment and parts

Description:

Radar apparatus and parts for aircraft, ships and other. This includes navigational, defence and civilian applications. These items are listed in the relevant area of chapter 85 of the Statistics Canada publication titled Standard Classification of Goods.

1245

Safety and sanitation equipment and parts

Description:

Expenditures for safety and sanitation equipment and alarm and signal systems.

1246

Other furniture and fixtures including parts

Description:

Acquisition of furniture and fixtures are described in chapter 94 of the Statistics Canada publication titled Standard Classification of Goods, other than office furniture and furnishings. It includes household furniture, special purpose furniture, hotel and restaurant fixtures, shelving, lockers, etc.

1249

Other equipment and Parts

Description:

Acquisition of any equipment not included in object codes 1241 to 1246. Such equipment is classified in chapter 85, and other chapters of the Statistics Canada publication titled Standard Classification of Goods. It includes X-ray and related equipment, heating, air conditioning and refrigeration equipment, electric equipment and appliances, brooms, brushes, non-electric cleaning equipment, cooking equipment for food, lawn mowers, and service industry equipment.

125

Acquisition of aircraft and ships, including parts

1250

Aircraft

Description:

Expenditures for aircraft are described in chapter 88 of the Statistics Canada publication titled Standard Classification of Goods.

1251

Aircraft parts

Description:

Parts such as propellers, rotors, undercarriages, etc. forming aircraft are described in chapter 88 of the Statistics Canada publication titled Standard Classification of Goods.

1252

Mobile service system

Description:

Acquisition of the Space Station Mobile Servicing System by the Canadian Space Agency.

1253

Satellite and spacecraft acquisition and parts

Description:

Construction of satellite by the Canadian Space Agency.

1256

Ships and boats

Description:

Expenditures for ships and boats are described in chapter 89 of the Statistics Canada publication titled Standard Classification of Goods.

1257

Ships and boats Parts

Description:

Expenditures for parts applicable to ships and boats classified in class 89.

126

Acquisition of other vehicles and parts

1261

Road motor vehicles

Description:

Expenditures for road motor vehicles for military and non-military purposes are described in chapter 87 of the Statistics Canada publication titled Standard Classification of Goods.

1263

Road motor vehicles parts

Description:

Parts and consumables are described in chapter 87 of the Statistics Canada publication titled Standard Classification of Goods for military and non-military road motor vehicles such as parts for passenger automobiles, buses, trucks, trailers, motorcycles, etc. It excludes tires and tubes. Note: 1. Tubes and tires should be included in object 1267.

1264

Other vehicles

Description:

Acquisition of vehicles not specifically included in object code 1261. Such vehicles are classified in chapters 86 and 87 of the Statistics Canada publication titled Standard Classification of Goods. It includes railway rolling stock, bicycles, agricultural tractors, etc.

1267

Miscellaneous vehicles parts, including tires and tubes

Description:

Parts and consumables for vehicles that are not included in object codes 1261 to 1264. It includes parts classified in chapters 40, 86 and 87 of the Statistics Canada publication titled Standard Classification of Goods, such as those for railway rolling stock, bicycles, agricultural tractors, rubber tires and tubes, etc.

127

Arms and ammunition

1271

Weapons (including parts)

Description:

Expenditures for weapons for defence purposes are classified in chapter 93 of the Statistics Canada publication titled Standard Classification of Goods, including all related acquisition costs (such as licenses).

1273

Ammunition

Description:

Expenditures for ammunition for defence purposes are classified in chapter 93 of the Statistics Canada publication titled Standard Classification of Goods.

129

Reallocation of expenditures under standard object 09

1299

Acquisition of machinery and equipment - Reallocation of capital expenditures

Description:

For each standard object (01 to 09, 12), a generic object code has been created to reallocate the capital expenditures that were initially expensed when using the indirect method and to transfer the construction costs at month end to the work in progress asset account.

13

Acquisition of land, buildings and works (standard object 08)

Description:

Notes: 1. Sub-category 13 for Acquisition of land, buildings and works corresponds to all objects previously in standard object 08. This sub-category will continue to be aligned to standard object 08. Within the sub-category there are 4 objects that correspond with the previous ones. No change has been made to these objects other than to change their first 2 digits from "08" to "13". 2. Amounts for the construction of land, buildings and works should no longer be included in standard object 08 respectively unless the assets concerned are acquired in their entirety. Amounts for own account construction where assets are being constructed by a department using its own labour, materials, hired professional services, etc. should be charged to the pertinent object in sub-categories 01 to 12 which describes the pertinent type of service or good purchased as part of constructing the asset.

130

Acquisition of land

1301

Acquisition of land

Description:

Expenditures for acquisition of land.

131

Acquisition of engineering works

1310

Marine installations

Description:

Construction or acquisition of all marine installations and works including docks, wharves, piers, and breakwaters, canals and dykes, retaining walls, embankments, etc.

1316

Roads, highways and airport runways

Description:

Construction or acquisition of roads, highways and airport runways including any grading, scraping, oiling and filling. It includes construction of parking lots, sidewalks and paths.

1335

Bridges, trestles, culverts, overpasses and viaducts

Description:

Expenditures for bridges, trestles, culverts, overpasses, and viaducts.

1339

Other engineering works

Description:

Construction and acquisition of any other engineering works not specified in object codes 1310 to 1335 inclusive. Such works include incinerators, tunnels and subways, mine shafts, swimming pools, tennis courts, outdoor recreation facilities, and gas and oil facilities and railway, telephone or telegraph installations, park systems, landscaping, fences, watermains, hydrants and services, sewage systems, pumping stations, dams, reservoirs, generating plants, power transmission and distribution lines, etc.

134

Acquisition of non-residential buildings

1340

Office buildings

Description:

Construction or acquisition of all office buildings, including post offices and customs buildings.

1343

Commercial buildings

Description:

Construction or acquisition of all commercial buildings including warehouses, storehouses, refrigerated storage, stores, theatres, arenas, amusement and recreational buildings, grain elevators, laundries, dry cleaning establishments, hotels, clubs, restaurants, cafeterias, garages and service stations.

1350

Industrial buildings

Description:

Construction and acquisition of all industrial buildings including factories, plants, workshops, food canneries, and smelters, railway stations, mine stations, water and fuel stations.

1356

Schools and other educational buildings

Description:

Expenditures for schools and other educational buildings.

1357

Hospitals, sanatoria, clinics and first-aid stations

Description:

Expenditures for hospitals, sanatoria, clinics and first-aid stations.

1358

Other institutional buildings

Description:

Construction or acquisition of any institutional buildings not specified in object codes 1356 and 1357. It includes churches, jails, court-houses, penitentiaries, libraries, orphanages, homes for the aged.

1360

Buildings or installations for telecommunications, computer and/or office systems

Description:

Construction or acquisition of buildings, installations or other facilities dedicated to telecommunications, computer and/or automated office systems. It includes telephone exchanges and broadcasting, radio and television relay and booster stations. It excludes construction or acquisition of office or general purpose buildings that include these types of equipment, but are not dedicated to them. Note: For office or general purpose buildings that include facilities for these types of equipment expenditures for their construction or acquisition will be classified under object 1340 or the other relevant object that describes the type of building.

1362

Passenger terminals - Air, bus, boat, train and other

Description:

Expenditures for passenger terminals - air, bus, boat, train and other.

1363

Armouries, barracks, drill halls, etc.

Description:

Expenditures for armouries, barracks, drill halls, etc.

Department(s) specific:

• 018 - National Defence (Department of)
• 030 - Royal Canadian Mounted Police

1364

Laboratories

Description:

Expenditures for laboratories.

1369

Other non-residential buildings

Description:

Construction or acquisition of any types of buildings not specified in object codes 1340 to 1364 inclusive and 1370. Such buildings include farm buildings, bunk houses, dormitories, bush depots, camps and aircraft hangars.

137

Acquisition of residential buildings

1370

Residential buildings

Description:

Construction or acquisition of residential buildings such as houses, apartment buildings, condominiums, etc. It excludes barracks. Note: Barracks should be included in object 1363.

139

Reallocation of expenditures under standard object 08

1399

Acquisition of land, buildings and works - Reallocation of capital expenditures

Description:

For each standard object (01 to 09, 12), a generic object code has been created to reallocate the capital expenditures that were initially expensed when using the indirect method and to transfer the construction costs at month end to the work in progress asset account.

2

Transfer payments (standard object 10)

Description:

Transfer payments comprise grants, contributions, and subsidies made by government for which no goods or services are received. This category includes the major social assistance payments made to persons such as old age security benefits and related allowances, family allowances, Veterans' pensions and allowances; subsidies and payments to the provinces and territories under the Constitution Acts, the federal-provincial fiscal arrangements and Federal Post-Secondary Education and Health Contribution Act, 1977 and other statutes for Medicare, hospital insurance, and official languages and for the Canada assistance plan; subsidies and capital assistance to industry; research grants and other assistance towards research carried on by non-governmental organizations; scholarships; sustaining grants to many national non-profit organizations; payments to municipalities for grants in lieu of taxes; contributions to international organizations and assessments for membership in such organizations, such as the contribution to the International Food Aid Program and Canada's assessment for membership in the United Nations.

20

Transfer payments to persons

Description:

These transfer payments include grants and contributions to persons for old age security pensions, family allowances, fishermen's benefits, etc. Payments to non-profit organizations include payments to national organizations such as sports organizations, national health or welfare organizations, universities, etc.

200

Payments to senior citizens

Description:

Payments to senior citizens

2001

Old age security payments

Description:

Benefit payments under the Old Age Security Act to all senior citizens over 65 years of age. Note: This object includes the Guaranteed Income Supplement and the Spouse Allowance.

Department(s) specific:

• 014 - Employment and Social Development (Department of)

201

Payments for pensions

2011

Pensions World Wars I and II

Description:

Payment of pensions for disability and death to veterans of World War I and II. These pensions are payable under the Pension Act, the Civilian War Pensions and Allowances Act and various other Acts or Orders.

Department(s) specific:

• 021 - Veterans Affairs (Department of)

2012

War Veterans' allowances

Description:

Payment of allowances to veterans and dependants under the War Veterans Allowance Acts and Part XI of the Civilian War Pensions and Allowances Act.

Department(s) specific:

• 021 - Veterans Affairs (Department of)

2013

Pensions to former government employees not entitled under current superannuation acts

Description:

Pension payments to former government employees that are not authorized under the Public Service Superannuation Act, the Canadian Forces Superannuation Act or the Royal Canadian Mounted Police Superannuation Act. Note: Pension payments under the Superannuation Acts should be included in object 6030.

2014

Payments to former civilians and uniformed personnel

Description:

Pension payments to former civilians and uniformed personnel who served in the defence force - peacetime, in a special duty area, or in the special force in Korea, etc.

2019

Other payments for pensions

Description:

All other payments for pensions or allowances that are not included in object codes 2011 to 2014. It excludes payments under the Public Service Superannuation Act (PSSA), the Canadian Forces Superannuation Act (CFSA) benefits and the Royal Canadian Mounted Police Superannuation Act (RCMPSA). Note: Pension payments under the Superannuation Acts should be included in object 6030.

202

Transfer payments to promote employment

2022

Assistance to persons to encourage employment

Description:

Payments to persons to encourage employment under programs such as the innovations program.

2023

Payments relating to improvement and promotion of employability of individuals

Description:

Payments under the Human Resources Investment Fund (HRIF), established in 1995. The federal government works in concert with the provinces on designing, implementing and evaluating HRIF interventions.

Department(s) specific:

• 014 - Employment and Social Development (Department of)

2029

Other transfer payments to persons for promotion of employment

Description:

Any other non-recoverable payments to persons for promotion of employment that are not included in object codes 2022 and 2023.

203

Other transfer payments to persons

Description:

Other non-recoverable payments

2032

Payments to Aboriginal people

Description:

Payments to Aboriginal people under the Indian Act, other Acts, Agreements and Treaties. Aboriginal People include the First Nations, Inuit and Métis people.

2035

Assistance to immigrants and refugees

Description:

Payments to immigrants and refugees to facilitate their settlement in Canada.

Department(s) specific:

• 050 - Citizenship and Immigration (Department of)

2041

Transfer payments to persons for research and development (including scholarships)

Description:

Transfer payments to persons such as university professors and students, for any research and development.

2049

Other non-recoverable payments to persons

Description:

Any other non-recoverable payments including those to homeowners that are not included in object codes 2032 to 2041. Note: For 1998-99 and subsequent years includes payments to all eligible senior citizens that are not included in object 2001 for expenditures over $1,000,000 annually.

2051

Recoverable payments to persons

Description:

Budgetary payments that are recoverable but which cannot be considered as loans or investment transactions. Note: Recoverable Payments and Contingently Recoverable Payments are considered to be budgetary and cannot be classified as loans or investments because the criteria of self-sufficiency and/or acceptable rate of return cannot be met. An example of a recoverable payment is a case where a contribution payment is made to a person and the person is required by the terms of the agreement to repay it.

2055

Contingency recoverable payments to persons

Description:

Budgetary payments that are considered to be contingently recoverable because the recipient is required by express or implied terms and/or by agreement to repay all or part of the sums paid out if or when certain conditions or events occur. Note: Recoverable Payments and Contingently Recoverable Payments are considered to be budgetary and cannot be classified as loans or investments because the criteria of self-sufficiency and/or acceptable rate of return cannot be met. An example of a contingently recoverable payment is a case where a contribution agreement requires repayment of an amount made available to a person or corporation should that person or corporation reach a certain level of sales.

2057

Child tax benefit

Department(s) specific:

• 122 - Canada Revenue Agency - (Administered Activities)

2060

Goods and services tax (GST) credit to persons

Department(s) specific:

• 122 - Canada Revenue Agency - (Administered Activities)

21

Transfer payments to industry

Description:

Transfer payments to industry are payments for subsidies and capital assistance to various types of industries such as agriculture, oil and gas, and freight rates. Capital assistance payments are made for research and development, defence, shipbuilding, agriculture, railways, etc.

210

Agricultural subsidies

Description:

Agricultural Subsidies

2102

Transfer payments to industry for the benefit of producers under the Farm Income Protection Act

Department(s) specific:

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

2103

Payments under agricultural income disaster assistance (AIDA)

Description:

Payments made to farms under the agricultural income disaster assistance (AIDA) program.

Department(s) specific:

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

2107

Miscellaneous agricultural subsidies

Description:

Payments to various recipients for any other agricultural subsidies not included in object codes 2102 and 2103.

Department(s) specific:

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

212

Other subsidies to industry

2120

Other freight rate subsidies to industry

Description:

Payments to railway companies under various freight rate subsidies.

Department(s) specific:

• 034 - Transport (Department of)
• 040 - Canadian Transportation Agency

2122

Steamship subsidies

Description:

Payments to shipowners of subsidies for steamships coastal service.

Department(s) specific:

• 034 - Transport (Department of)

2125

Assistance to industry to encourage employment

Description:

Subsidy payments to industry to encourage employment.

2126

Subsidy payments to industry for research and development

Description:

Subsidy payments to industry for research and development.

2127

Payments to industry under loan guarantees

Description:

All amounts paid to a creditor by the federal government under various loan guarantees, such as payments related to Agent Crown corporations, or made under the Small Business Loans Act, the Canada Student Loans Act, and other specific legislation and agreements. Note: Many of the arrangements have two components: an interest subsidy and a guarantee against default. Only the component related to loan guarantee should be coded here. The interest subsidy should be coded as Transfer Payments to the relevant object under Standard Object 10.

2130

Payments for the Confederation Bridge

Description:

Subsidy payments for the Confederation Bridge linking the provinces of Prince Edward Island and New Brunswick.

Department(s) specific:

• 034 - Transport (Department of)

2132

Payments to Aboriginal corporations

Description:

Payments to aboriginal corporations. This includes the First Nations, Inuit and Métis corporations.

2133

Payments to financial institutions under the Canada Students Loan Act and Canada Student Financial Assistance Act

Description:

Payments to financial institutions relating to student loans in default.

Department(s) specific:

• 014 - Employment and Social Development (Department of)

2139

Other non-recoverable subsidies to industry

Description:

All other payments to industry for subsidies that are not specifically included in objects 2122 to 2133, 2151 and 2155.

2151

Recoverable subsidy payments to industry

Description:

Budgetary payments to industry that are recoverable but which cannot be considered as loan or investment transactions.

2155

Contingency - Recoverable subsidy payments to industry

Description:

Budgetary payments to industry that are considered to be contingently recoverable because the recipient is required by express or implied terms and/or by agreement to repay all or part of the sums paid out if or when certain conditions or events occur.

217

Transfer payments for capital assistance

Description:

Non-recoverable Payments

2170

Transfer payments to industry for Research and Development

Description:

Transfer payments to industry for capital assistance for research and development in any field.

2171

Transfer payments to the defence industry for capital assistance

Description:

Transfer payment to defence industries to develop and sustain their technological capability.

2174

Payments to industry under industrial and regional development

Description:

Payments to industries and others for capital assistance in regional and industrial development.

2178

Energy conservation projects

Description:

Payments to businesses for various energy conservation projects such as the Super Energy Efficient Housing Demonstration Program. Note: Payments to consumers should be coded to object 2049.

2179

Other Non-recoverable Transfer payments to industry for Capital Assistance

Description:

Any other non-recoverable payments for capital assistance which are not included in objects 2170 to 2178, 2181 and 2185.

2181

Recoverable payments to industry for capital assistance

Description:

Budgetary payments for capital assistance that are recoverable but which cannot be considered as loans or investment transactions.

2185

Contingency - Recoverable payments to industry for capital assistance

Description:

Budgetary payments for capital assistance that are considered to be contingently recoverable because the recipient is required by express or implied terms and/or by agreement to repay all or part of the sums paid out if or when certain conditions or events occur.

22

Transfer payments to provinces and territories

Description:

Transfer payments to provinces and territories include payments for health insurance and social assistance, payments for education, fiscal transfer payments, etc. Transfer payments to municipalities include grants in lieu of taxes, assistance to encourage employment, etc.

221

Transfer payments to provinces and territories for Education

2212

Payments for official languages to provinces and territories

Description:

Payments to provinces and territories in respect of programs relating to the use of official languages in education under the protocol and bilateral agreements. It includes programs of summer language bursaries and assistance to independent schools and to associations of independent schools.

Department(s) specific:

• 135 - Canadian Heritage (Department of)

2214

Alternative payments to provinces under the Canada Student Financial Assistance Act

Description:

Payments to provinces and territories of interest and liabilities for Guaranteed Loans and Alternative Payments under the Canada Student Financial Assistance Act.

Department(s) specific:

• 014 - Employment and Social Development (Department of)

2215

Payments to Quebec for Cree and Inuit education

Description:

Payments to the Province of Quebec for the education of the Cree and the Inuit people.

Department(s) specific:

• 042 - Department of Crown-Indigenous Relations and Northern Affairs
• 078 - Canadian Northern Economic Development Agency

2216

Payments to non-native educational institutions

Description:

Transfer payments to provinces and territories for non-native educational institutions on behalf of native peoples. Note: Other payments to non-native educational institutions (i.e. not to provinces and territories) should be included in object 2621.

2217

Payments to non-native school boards

Description:

Transfer payments to provinces and territories for non-native school boards on behalf of native peoples. Note: Other payments to non-native school boards (i.e. not to provinces and territories) should be included in object 2622.

2218

Special payments to provinces under the Apprentice Loans Act

Description:

Special payments to provinces under section 7 of the Apprentice Loans Act.

Department(s) specific:

• 014 - Employment and Social Development (Department of)

2219

Other Transfer payments to provinces and territories for Education

Description:

Any other transfer payments to provinces and territories for education that are not specifically included in object 2212 to 2217.

222

Fiscal transfer payments

2221

Payments to provinces and territories under taxation agreements

Description:

Payments to provinces and territories under the Constitution Act, 1867-1982, the Federal-Provincial Fiscal Arrangements Act and the Federal Post-Secondary Education and Health Contributions Act, 1977 and Other Statutory Authorities. The purpose of these payments is to allow all provinces and territories to deliver an acceptable level of services.

Department(s) specific:

• 006 - Finance (Department of)

2223

Statutory grants to provinces and territories (authorized under the Constitution Acts)

Description:

Payments to various provinces and territories made originally under the British North America Act (now the Constitution Acts). It includes special payments to Newfoundland. Note: The types of payments are described in the Provincial Subsidies Act.

Department(s) specific:

• 006 - Finance (Department of)

2232

Canada Health and Social Transfer payments

Description:

Transfer payments to provinces and territories under the Canada Health and Social programs - Part V of the Federal-Provincial Fiscal Arrangements Act.

Department(s) specific:

• 006 - Finance (Department of)

2233

Alternative payments to provinces and territories for standing programs

Description:

Alternative payments to provinces and territories for standing programs under Part VI of the Federal-Provincial Fiscal Arrangements Act.

Department(s) specific:

• 006 - Finance (Department of)

2239

Other Fiscal Transfer payments to provinces and territories

Description:

Any other fiscal transfer payments to provinces and territories not specifically included in objects 2221 to 2233.

Department(s) specific:

• 006 - Finance (Department of)

224

Other Transfer payments to provinces and territories

2241

Payments to provinces and territories for services to young offenders

Description:

Transfer payments to provinces and territories in accordance with agreements towards funding the cost of services provided to young offenders under the Young Offenders Act.

Department(s) specific:

• 013 - Justice (Department of)

2243

Payments for legal aid systems to provinces and territories

Description:

Payments to provinces and territories under Legal Aid Agreements to assist in the operation of legal aid systems.

Department(s) specific:

• 013 - Justice (Department of)

2244

Payments for environmental projects to provinces and territories

Description:

Payments to provinces and territories for various environmental projects under the Canada Water Act, the Clean Air Act, etc.

2245

Crop insurance payments to provinces and territories

Description:

Payments to the provinces under the Crop Insurance Act for field crop producer losses.

Department(s) specific:

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

2247

Assistance to provinces and territories to encourage employment

Description:

Payments to provinces and territories to encourage employment.

Department(s) specific:

• 014 - Employment and Social Development (Department of)

2248

Canada - Nova Scotia Offshore Revenue Account and Fiscal equalization Offshore Petroleum Resource Accord

Description:

Payments to the Canada/Nova Scotia Offshore Revenue Account and to the Fiscal Equalization Offshore Petroleum Resource Accord.

Department(s) specific:

• 041 - Natural Resources (Department of)

2249

Payments to provinces and territories for provincial highways, secondary and access roads

Description:

Payments to provinces to assist in the construction strengthening and improvement of provincial highways, secondary and access roads.

2250

Transfer payments to territories for operating expenditures

Description:

Payments to the Yukon, Northwest and Nunavut Territories for the delivery of public services.

Department(s) specific:

• 006 - Finance (Department of)

2253

Canada/Quebec accord on immigration

Description:

Payments to the Province of Quebec for the delivery of settlement services to new immigrants in that province.

Department(s) specific:

• 050 - Citizenship and Immigration (Department of)

2254

Canada/Newfoundland Development Fund

Description:

Payments to the Canada/Newfoundland Development Fund for infrastructural costs relating to oil and gas.

Department(s) specific:

• 041 - Natural Resources (Department of)

2255

Payments to provinces under Canada Infrastructure Program

Description:

Payments to provinces and territories under the Canada infrastructure program. The Canada infrastructure program is a tripartite initiative of the federal provincial and municipal governments to support economic recovery through job creation in critical sectors and to improve local infrastructure necessary for the delivery of quality public services. Broad infrastructure classes for this program include: road bridge sewer and water services community facilities sports and cultural centres schools colleges and universities and other projects including innovative technologies.

2257

Development initiatives paid to provinces and territories under the general development and subsidiary agreements

Description:

Payments to provinces and territories for the development of employment opportunities under the Regional Development Incentives Act and the Industrial and Regional Development Act.

2259

Other Transfer payments to provinces and territories

Description:

Payments to provinces and territories under various acts for any program not specified in objects 2241 to 2257 inclusive.

23

Transfer payments to or on behalf of international organizations and foreign countries

Description:

Transfer payments to international organizations and foreign countries are generally payments for the benefit of recipients in developing countries. These payments include the purchase of goods and services for development assistance, contributions to the North Atlantic Treaty Organization (NATO), payments to promote Canadian export sales, international Food Aid Program, etc.

230

Transfer payments for development assistance to other countries

Description:

Payments for Development Assistance to Other Countries

2301

Purchase of goods for development assistance

Description:

Payments to suppliers for goods or commodities for international development assistance under the Department of External Affairs Act and the International Development Continuing Assistance Act.

Department(s) specific:

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

2302

Purchase of services for development assistance

Description:

Payments to suppliers for services for international development assistance under the Departmental of External Affairs and the International Development Continuing Assistance Act.

Department(s) specific:

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

2303

Payments for development assistance to Canadian non-government organizations

Description:

Payments to Canadian non-government organizations for the benefit of recipients in developing countries.

2304

Other payments for development assistance to foreign countries

Description:

Payments for other economic assistance such as mutual aid and direct aid by the Department of National Defence.

231

Transfer payments to international organizations

2311

Payments to United Nations and related organizations

Description:

Payments to the United Nations and related organizations for development assistance.

2312

Contributions to North Atlantic Treaty Organization (NATO) and NATO - related programs

Description:

Payments to North Atlantic Treaty Organization (NATO) and NATO-related programs such as NATO military budget, infrastructure, pensions, etc., under the National Defence Act.

Department(s) specific:

• 018 - National Defence (Department of)

2314

Payments to the International Development Association

Description:

Payments to the International Development Association in support of assistance programs and projects and for special administrative expenses related thereto.

2315

Payments to international banks and financial institutions

Description:

Transfer payments to international development banks and financial institutions.

2319

Payments to other international organizations

Description:

Payments in the form of grants and contributions to any other international organizations not specifically included in objects 2311 to 2315.

232

Other transfer payments to or on behalf of international organizations and foreign countries

2321

Transfer payments to promote Canadian export sales

Description:

Payments to persons, groups of persons, councils and associations to promote the development of Canadian export sales.

2322

International Food Aid Program

Description:

Food aid payments to international development institutions or international non-governmental organizations for the benefit of recipients in developing countries and for special administrative expenses directly related thereto.

2323

Transfer payments to Thirty Meter Telescope

Description:

In-kind contribution of Canada in the construction and commissioning of the International Thirty Meter Telescope Observatory.

Department(s) specific:

• 035 - National Research Council of Canada

2329

Other transfer payments outside Canada to or on behalf of international organizations and foreign countries

Description:

Any other payments to entities not included in object 2321 or 2322.

239

Foreign exchange gain/loss

2390

Foreign exchange gain/loss on transfer payments

24

Transfer Payments to organizations, including Crown corporations and non-profit organizations

241

Transfer payments to universities

2411

Payments to universities in aid of research

Description:

Payments to universities in aid of research.

2412

Assistance to encourage employment

Description:

Payments to universities for the purpose of providing employment to students.

2419

Other Transfer payments to universities

Description:

Other transfer payments to universities not specifically included in objects 2411 and 2412.

242

Transfer payments to Aboriginal organizations

2421

Payments to First Nations, Inuit and Métis school boards

Description:

Payments to First Nations, Inuit and Métis school boards under the Indian Act, other Acts, Agreements and Treaties for educational institutions.

Department(s) specific:

• 014 - Employment and Social Development (Department of)
• 022 - Health (Department of)
• 042 - Department of Crown-Indigenous Relations and Northern Affairs
• 078 - Canadian Northern Economic Development Agency

2422

Payments to other First Nations, Inuit and Métis educational institutions

Description:

Payments to First Nations, Inuit and Métis under the Indian Act, other Acts, Agreements and Treaties for educational institutions.

2423

Payments to other First Nations, Inuit and Métis associations

Description:

Payments to First Nations, Inuit and Métis associations other than educational institutions under the Indian Act, other Acts, Agreements and Treaties. Notes: Payments to First Nations, Inuit and Métis educational institutions are included in object 2422.

243

Transfer payments to other non - profit institutions and other organizations

2431

Payments to non-profit national organizations

Description:

Payments to various national non-profit organizations, such as national sports organizations, labour unions, national health or welfare organizations, social services organizations, etc., but excluding First Nation and Inuit associations.

2432

Payments to provincial/territorial non-profit organizations

Description:

Payments to various provincial or territorial non-profit organizations, such as sports organizations, social services organizations, labour unions, etc.

2433

Payments to local non-profit organizations

Description:

Payments to non-profit local organizations for the purpose of addressing various local needs.

2434

Assistance to non-profit organizations to encourage employment

Description:

Payments to non-profit organizations other than universities for the purpose of providing employment to unemployed workers.

2436

Payments for research and development to non-profit organizations

Description:

Payments for research and development to non-profit institutions in any field. ECON 2411 should be used for transfer payments to universities for research.

2437

Payments for the environment to non-profit organizations

Description:

Payments to non-profit institutions and organizations for the purpose of improving the quality of the environment such as air, water, land etc.

Department(s) specific:

• 007 - Environment (Department of the)
• 034 - Transport (Department of)
• 041 - Natural Resources (Department of)
• 042 - Department of Crown-Indigenous Relations and Northern Affairs
• 078 - Canadian Northern Economic Development Agency
• 086 - Fisheries and Oceans (Department of)

2449

Other transfer payments to non-profit institutions and other organizations

Description:

Other payments to non-profit institutions and other organizations not specifically included in objects 2431 to 2437.

245

Payments to Crown corporations

2451

Payments to Crown corporations

Department(s) specific:

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

26

Transfer payments to municipalities and local organizations

261

Transfer payments to municipalities

2611

Grants in lieu of property taxes paid to municipalities

Description:

Grants in lieu of taxes paid to municipalities and other taxing authorities for federal properties pursuant to the Municipal Grants Act.

2613

Assistance to municipalities to encourage employment

Description:

Assistance to municipalities to encourage employment.

Department(s) specific:

• 014 - Employment and Social Development (Department of)

2614

Payments to municipalities under Canada Infrastructure Program

Description:

Payments to municipalities under the Canada infrastructure program. The Canada infrastructure program is a tripartite initiative of the federal, provincial and municipal governments to support economic recovery through job creation in critical sectors and to improve local infrastructure necessary for the delivery of quality public services. Broad infrastructure classes for this program include: road, bridge, sewer and water services, community facilities, sports and cultural centres, schools, colleges and universities, and other projects, including innovative technologies.

2619

Other Transfer payments to municipalities

Description:

All other payments to municipalities not specifically included in objects 2611 to 2614.

262

Transfer payments to other local organizations

2621

Payments to non-native educational institutions

Description:

Payment to non-native educational institutions on behalf of native peoples. Note: Transfer payments to provinces and territories for non-native educational institutions on behalf of native peoples should be included in object 2216.

2622

Payments to non-native school boards

Description:

Payments to non-native school boards on behalf of native peoples. Note: Transfer payments to provinces and territories for non-native school boards on behalf of native peoples should be included in object 2217.

28

Reallocation of transfer payments

281

Reallocation of transfer payments Between Programs or Departments

2811

Grants in lieu of taxes recovered from other departments

Description:

Grants in lieu of taxes recovered by Public Works and Government Services Canada (PWGSC) from other government departments.

Department(s) specific:

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

282

Transfer payments expenses recorded for accounting purposes

2821

Provision for valuation for loans, investments and advances

2822

Expenses for accrued liabilities

2823

Removal of low value amounts related to transfer payments

2824

Provision for concessionary terms

Description:

Provision for concessionary terms, including low interest rates, extended repayment terms, and forgiveness clauses.

Department(s) specific:

• 123 - Export Development Canada (Crown Corporation)

3

Other expenditures

30

Transfers to Crown corporations and other entities (standard object 12)

300

Transfers to Schedule III, Part I Corporations and their Wholly - Owned Subsidiaries

Description:

Transfers to Schedule III Part I Corporations and their wholly-owned subsidiaries for program expenditures, working capital, operating losses and other purposes specified in various statutes or appropriations. The following objects have been established to identify transfers to individual corporations.

3001

Atomic Energy of Canada Ltd.

Department(s) specific:

• 041 - Natural Resources (Department of)

3003

Canada Mortgage and Housing Corporation

Department(s) specific:

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

3005

Canadian Commercial Corporation

Department(s) specific:

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

3009

National Capital Commission

Department(s) specific:

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

3010

Export Development Canada

Department(s) specific:

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

3011

Standards Council of Canada

Department(s) specific:

• 033 - Industry (Department of)

3012

VIA Rail Canada Inc.

Department(s) specific:

• 034 - Transport (Department of)

3014

The Jacques-Cartier and Champlain Bridges Inc.

Department(s) specific:

• 142 - Office of Infrastructure of Canada

3017

Marine Atlantic Inc.

Department(s) specific:

• 034 - Transport (Department of)

3018

Canadian Dairy Commission

Department(s) specific:

• 134 - Canadian Dairy Commission

3023

Canadian Museum for Human Rights

Department(s) specific:

• 135 - Canadian Heritage (Department of)

3024

Canadian Museum of Civilization

Department(s) specific:

• 135 - Canadian Heritage (Department of)

3025

Canadian Museum of Nature

Department(s) specific:

• 135 - Canadian Heritage (Department of)

3026

National Museum of Science and Technology

Department(s) specific:

• 135 - Canadian Heritage (Department of)

3027

National Gallery of Canada

Department(s) specific:

• 135 - Canadian Heritage (Department of)

3029

Other

Description:

Transfers to Schedule III Part I Corporations and their wholly-owned subsidiaries that are not included in objects 3001 to 3027 inclusive.

3030

Canadian Tourism Commission Corporation

Department(s) specific:

• 033 - Industry (Department of)

3031

Enterprise Cape Breton

Department(s) specific:

• 023 - Atlantic Canada Opportunities Agency

3032

Canadian Museum of Immigration at Pier 22

Department(s) specific:

• 135 - Canadian Heritage (Department of)

304

Transfers to Schedule III, Part II Corporations and their wholly - owned subsidiaries

Description:

Transfers to Schedule III Part II Corporations and their wholly-owned subsidiaries for program expenditures, working capital, operating losses and other purposes specified in various statutes or appropriations.

3041

Canada Post Corporation

Department(s) specific:

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

3059

Other

Description:

Transfers to Schedule III Part II Corporations and their wholly-owned subsidiaries that are not included in object 3041.

306

Transfers to other Crown corporations and other entities

3061

Canada Council

Department(s) specific:

• 135 - Canadian Heritage (Department of)

3062

Canadian Broadcasting Corporation

Department(s) specific:

• 135 - Canadian Heritage (Department of)

3063

International Development Research Centre

Department(s) specific:

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

3064

National Arts Centre Corporation

Department(s) specific:

• 135 - Canadian Heritage (Department of)

3065

Telefilm Canada

Department(s) specific:

• 037 - Telefilm Canada

3079

Other

Description:

Transfers to Other Crown Corporations and Other Entities that are not included in objects 3061 to 3065 inclusive.

31

Public debt charges (standard object 11)

Description:

All expenditures pertaining to the interest on the unmatured debt of Canada (including Treasury Bills) and on other liabilities such as trust and other special funds. It also includes the cost of issuing new loans, amortization of bond discount, premiums and commissions, and the costs of servicing the Public Debt.

310

Interest on unmatured debt of Canada

3101

Marketable bonds payable in Canadian currency

Description:

Interest on marketable bonds payable in Canadian currency. Such interest is generally payable to the holder semi-annually. The interest is paid when due, if the bonds are fully registered or upon presentation of an attached coupon, if it is a coupon bond. Such interest is accrued to budgetary expenditures and charged to this object on a monthly basis over the term of the bond. Note:Interest on these bonds is credited monthly to interest due on matured debt (objects 6211 or 6212).

Department(s) specific:

• 006 - Finance (Department of)

3102

Canada Savings Bonds (CSB)

Description:

Interest payable on CSBs. Such interest is generally payable annually to the holder of a regular bond, or at the time of maturity to the holder of a compound bond. However, if a CSB is redeemed on demand by the holder, any interest accrued up to the end of the previous month is paid. Interest on both regular and compound bonds is accrued to expenditure and charged to this object on a monthly basis over the terms of the bonds. Note: Interest accrued on these bonds is credited monthly to interest due on matured debt (object 6211).

Department(s) specific:

• 006 - Finance (Department of)

3103

Special nonmarketable securities

Description:

Interest payable on special non-marketable securities issued by the Government of Canada exclusively to the Canada Pension Plan Investment Fund. Interest is generally payable semi-annually, but if the securities are redeemed before maturity, any accrued interest is paid.

Department(s) specific:

• 006 - Finance (Department of)

3104

Treasury bills

Description:

Amortization on a monthly basis over the terms of the relevant Treasury bills of the unamortized discounts on the Treasury bills. Notes:1. At time of issue Treasury bills are issued at a discount in lieu of interest payments. Thereafter the discount is amortized over the bill's term of 1, 3, 6 or 12 months. 2. The discount on new Treasury bills is recorded in object 7041. The amortization of the discount is recorded in object 7042 when it is charged to this object.

Department(s) specific:

• 006 - Finance (Department of)

3105

Marketable bonds payable in foreign currencies

Description:

Interest on marketable bonds payable in foreign currency. Such interest is generally payable to the holder semi-annually. The interest is paid when due, if the bonds are fully registered or upon presentation of an attached coupon, if it is a coupon bond. Such interest is accrued to budgetary expenditures and charged to this object on a monthly basis over the term of the bond. Note: Interest on these bonds is credited monthly to interest due on matured debt (objects 6211 or 6212).

Department(s) specific:

• 006 - Finance (Department of)

3106

Notes and loans payable in foreign currencies

Description:

Interest payable on borrowings by the Government of Canada under agreements with banks in Canada, United States, Switzerland, Japan and other international banks. Such interest is accrued to expenditures and charged to this object on a monthly basis over the term of the note or loan. Note: Interest accrued on these borrowings is credited to object 6212.

Department(s) specific:

• 006 - Finance (Department of)

3107

Canada bills payable in foreign currency

Description:

Interest on Canada bills that is payable in foreign currency.

Department(s) specific:

• 006 - Finance (Department of)

311

Interest on specified purpose accounts and other liabilities

3111

Interest on superannuation and other pension accounts

Description:

Interest paid on Superannuation Accounts (Public Service, Canadian Forces, and the Royal Canadian Mounted Police (RCMP)), other pension accounts, Supplementary Retirement Benefits Account, and the Government Annuities Account. Such amounts are charged in accordance with the pertinent sections of the related acts. Note: This amount is credited to object 6025.

Department(s) specific:

• 006 - Finance (Department of)

3112

Interest on the Employment Insurance Account

Description:

Interest paid on the balance of the Employment Insurance Account. Note: This amount is credited to object 8114.

Department(s) specific:

• 006 - Finance (Department of)

3113

Interest on the Canada Pension Plan Account

Description:

Interest paid on the operating balance of the Canada Pension Plan Account. Note: This amount is credited to object 6025.

Department(s) specific:

• 006 - Finance (Department of)

3114

Interest on other liabilities

Description:

Interest payments on all other liabilities included in the accounts of Canada such as interest payments on deposit and trust accounts. It also includes the interest component on capital lease payments and the interest related to Alternative Financing Arrangements (Public Private Partnerships).

312

Interest on other accounts

3121

Interest on Special Drawing Rights and other foreign exchange accounts

Description:

Interest on Special Drawing Rights and all other Foreign Exchange accounts. Note: The amounts are credited to various objects in standard object 51.

Department(s) specific:

• 006 - Finance (Department of)

313

Bond discounts and premiums

3131

Amortized Bond discounts and premiums

Description:

Amortized amount of net losses or gains resulting from the issue of marketable bonds. Such amounts are charged to unamortized discounts and premiums (reporting object 705) at the time of the issue, and then amortized over the term of the bonds. Note: The discount is the difference between the cash proceeds of the sale and the face value of the bond that was issued and which is due at maturity.

Department(s) specific:

• 006 - Finance (Department of)

314

Cost of issuing and servicing the public debt

3142

Commission and remuneration on bonds

Description:

Commissions paid on the sale of marketable securities and amortization of commission on Canada Savings Bonds (CSB). Note: Commissions paid on Canada Savings Bonds (CSB) are included in reporting object 703 until they are amortized over a 3 year period.

Department(s) specific:

• 006 - Finance (Department of)

3143

Cost of servicing Canadian and foreign debt

Description:

Cost of servicing Canadian and foreign debt, and standby credit.

Department(s) specific:

• 006 - Finance (Department of)

32

Other subsidies and payment (standard object 12)

Description:

All expenditures for payments to certain non-budgetary accounts, as well as the write-offs of various types of losses, the annual adjustment of reserves for financial claims and some other miscellaneous expenditures.

321

Deficits and write - offs to losses

3213

Losses of money

Description:

Any loss of money that is covered by the Treasury Board Directive on Losses of Money and Property. It includes lost, stolen or misappropriated receipts; cash shortages; petty cash losses; and overpayments, erroneous payments, unauthorized expenditures resulting from fraud, defalcation or wilful misrepresentation, etc.

3214

Deficits and write-offs not elsewhere specified

Description:

Deficits and write-offs not specified in object 3213.

3215

Deletion and write-offs of loans, investments and advances

Description:

Amounts deleted from the Accounts of Canada for a loan, investment or advance under the Debt Write-off Regulations of section 25 of the Financial Administration Act. This requires that the write off of any non budgetary items on the Statement of Assets and Liabilities, principally loans and investments, be approved by Parliament because the writing off of these debts results in an expenditure. Therefore, departments must continue to submit these items to the Treasury Board, regardless of the amount involved.

3216

Loss on foreign currency transactions

Description:

Loss from premium or discount on exchange of foreign currency transactions or from operations of foreign exchange accounts such as the Exchange Fund Account. Note: Foreign currency transactions are translated and recorded in Canadian currency equivalents at the exchange rates prevailing on the transaction dates. Any loss from a premium or a discount is recorded in this object. See object 4892 for gains on foreign currency transactions.

3217

Forgiveness of loans, investments, and advances

Description:

Amounts deleted from the Accounts of Canada for a loan, an investment or an advance under the Forgiveness of debts and obligations section 24.1 of the Financial Administration Act or any other authority of parliament. Such amounts could be loans investments or advances to Crown corporations developing countries individuals or private sector enterprises.

323

Transfers to non-budgetary funds and accounts

3239

Transfers to non-budgetary funds and accounts

Description:

Any transfers to non-budgetary funds and accounts.

324

Discounts earned

3241

Discounts/Rebates earned for early payment to suppliers or through the use of acquisition cards

Description:

Discounts earned for early payments to suppliers in accordance with the policy on Payment On Due Date (PODD). It includes all discounts related to the purchase of goods or services included in Standard Objects 01 to 12. It includes the rebates received on purchases through use of the acquisition cards. This object will therefore have a credit balance. Note: When requisitioning payments, the gross amount is charged to the object relating to the goods or services acquired, the discount for early payment is credited or the use of an acquisition card to object 3241, and payment is made for the net amount.

325

Miscellaneous expenditures

3248

Damage and other claims against the Crown resulting from the Phoenix pay system transition

Description:

Expenditures related to the settlement of damage and other claims against the Crown resulting from the Phoenix pay system transition. Claims means claims for damages and includes requests that the Crown make payments as compensation for losses or expenditures incurred by employees of the Government of Canada.

3249

Court awards to industry

Description:

Expenditures related to the settlement of court awards to business litigants. This object is required to separately identify court awards with the business sector. Notes: 1. A court award is an amount awarded by any court of jurisdiction which is to be paid by the Crown. 2. In 1995-96, these expenditures were included in object 3251.

3250

Court awards to persons

Description:

Expenditures related to the settlement of court awards to private litigants. This object is required to separately identify transactions with the personal sector. Notes: 1. A court award is an amount awarded by any court of jurisdiction which is to be paid by the Crown. 2. In 1995-96 these expenditures were included in object 3251.

3251

Damage and other claims against the Crown

Description:

Expenditures related to the settlement of damage and other claims against the Crown. Claims means claims for damages and includes requests that the Crown make payments as compensation for losses or expenditures incurred by anyone; or claims governed by other authorities, such as losses and recovery of money, or damages to servants' effects on relocation.

3252

Interest, administration or service charges, and other penalty charges

Description:

Amounts charged by suppliers in the form of interest, administration or service charges due to a delay in making a payment to the supplier. It includes all payments paid in accordance with the policy on Payments on Due Date (PODD).

3253

Interest and service charges paid to financial institutions

Description:

Amounts paid to banks and other financial institutions in the form of interest and service charges. The use of this object is restricted to the Receiver General and should not be used by other departments to record interest or service charges on overdue accounts. Note: Service charges on overdue suppliers' accounts should be included in object 3252.

Department(s) specific:

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

3254

Removal of low value amounts related to program expenditures

Description:

The Financial Administration Act (FAA) was amended to allow Treasury Board to make regulations to establish the threshold for low-value amounts (LVA). These regulations may also outline the circumstances where amounts would accumulate and amounts that are excluded from the application of the regulations.

3256

Canadian Security Intelligence Service

Description:

All expenditures related to the Canadian Security Intelligence Service.

Department(s) specific:

• 095 - Canadian Security Intelligence Service

3257

Ex gratia payments

Description:

Ex gratia payment means a payment made in the public interest for loss or expenditure incurred for which there is no legal liability on the part of the Crown. Note 1: Employee reward and recognition costs should be coded to object 0186.

3258

Communications Security Establishment

Description:

All expenditures related to the Communications Security Establishment.

Department(s) specific:

• 165 - Communications Security Establishment

3259

Miscellaneous expenditures not Elsewhere Classified

Description:

All expenditures not elsewhere classified in any object in standard objects 01 to 12. It includes landing fees, prisoner costs, inmate pay, etc. Note: Effort should be made to classify all expenditures under their proper object. Object 3259 should be used as a last resort only.

326

Adjustment of reserves

3261

Adjustment of provision for valuation of financial claims

Description:

Provision for valuation of assets such as loans, investments and advances. Note: The other side of this adjustment will be made to object 7021.

3262

Adjustment of reserves for Loan Guarantees

Description:

Provision for borrowings of agent Crown corporations that the government expects it may be required to repay in accordance with the terms of a loan guarantee given to the lenders to the Crown corporation. This code is to be used by the Treasury Board Secretariat only. Note: The other side of this adjustment will be made to object 7021.

Department(s) specific:

• 056 - Treasury Board Secretariat

3263

Allowance for increase in value of certain financial obligations

Description:

Provisions for the increase or decrease in the value of certain allowances related to financial obligations, such as employee vacation and termination benefits, and the payments under certain statutory authorities. This code is to be used by the Treasury Board Secretariat only. Note: The other side of this adjustment will be made to object 7021.

Department(s) specific:

• 056 - Treasury Board Secretariat

3269

Other adjustments

Description:

Any other adjustment to an allowance or reserve that is not specifically included in objects 3261 to 3263.

329

Reallocation of expenditures under Standard object 12

3299

Other subsidies and payments - Reallocation of capital expenditures

Description:

For each Standard Object (01 to 09, 12), a generic Object code has been created to reallocate the capital expenditures that were initially expensed when using the indirect method and to transfer the construction costs at month end to the work in progress asset account.

3A

Expenditures from internal sources or for accounting purposes

34

Other expenditures From Internal Sources or for Accounting Purposes (Standard Object 12)

342

Amounts paid between or within departments for administrative overhead, or other charges

3421

General administrative services charged by other departments or by other programs within a department

Description:

Any general administrative services acquired by a department from another department or by a program within a department from another program.

3422

Suspense account (debit) - Other government departments

Description:

An amount advanced temporarily to another government department so that it can purchase goods or services on behalf of the first department. This object will always have a debit balance. Note: 1. See object 3718 for the credit side of the entry.

3424

Suspense activity allocation

Description:

The allocation of a transaction to a valid activity account which was set up as part of the program-activity classification. Such amounts are initially included in a suspense activity account until its ultimate disposition is determined. Notes: 1. This code is to be used only by departments that have a suspense activity account in the Master List of Programs and activities (See Section 6.2). 2. See object 3714 for the other side of the transaction.

Department(s) specific:

• 005 - Foreign Affairs, Trade and Development (Department of)
• 018 - National Defence (Department of)
• 030 - Royal Canadian Mounted Police
• 054 - Statistics Canada
• 130 - Canada Revenue Agency

3425

Reallocation of expenditures/costs within a department

Description:

The reallocation of expenditures or costs within a department for cost accounting purposes. This includes the transfer of costs from a work in progress asset account to a capital asset account.

3427

Reallocation of costs under shared cost programs

Description:

The reallocation of costs within or between departments under shared cost programs.

3428

Payments in lieu of taxes paid to Public Works and Government Services Canada (PWGSC)

Description:

Departmental expenditures for grants in lieu of taxes paid to PWGSC.

3429

Other

Description:

Other amounts paid between or within department which are not specifically included in objects 3421 to 3428.

343

Amounts charged to revolving funds by departments or agencies

Description:

Note: This reporting object does not need to be used for all revolving funds. It is to be used by departments that are reallocating overhead or administrative charges or other amounts internally to their own revolving funds. It is not supposed to override the specific economic objects that identify operating expenditures in standard object 15.

3431

Overhead or other amounts charged directly to revolving funds by departments or agencies

Description:

Any amount charged to a revolving fund by a department or a program for such expenses as overhead, terminal control costs, etc.

Note(s):

• This object should only have an "I" indicator in the line of coding.

3432

Interest charged to revolving funds by department of finance

Description:

All interest paid by revolving funds to the Department of Finance on the account that represents the revolving funds Accumulated Net Charge against the Fund's Authority. Note: See chapter 11 of the Guide on Financial Administration for more explanation of these charges.

Note(s):

• This object should only have an "I" indicator in the line of coding.

3433

Reallocation of expenditures/costs within revolving funds

Description:

An object used by revolving funds to record the allocation or reallocation of their expenditures or costs for cost accounting or other reasons.

Note(s):

• This object should only have an "I" indicator in the line of coding.

3439

Other

Description:

Amounts charged to or within revolving funds which are not specifically included in objects 3431 to 3433.

Note(s):

• This object should only have an "I" indicator in the line of coding.

344

Customs and excise duties, and federal sales tax

3441

Customs import duties

Description:

The payment of custom import duties to Canada Revenue Agency, by departments and agencies.

3442

Excise duties and federal sales tax

Description:

The payment of excise duties and federal sales tax to Canada Revenue Agency, by departments and agencies.

345

Expenses charged to or from asset accounts for amortization or other purposes

3451

Amortization expenses for capital assets

Description:

Expense charged to operations each year based on the amortization of its capital assets by a department.

3452

Usage of inventory

Description:

Expense charged to operations each year based on the inventories usage by a department, either in its operation or for resale.

3453

Recognition of unamortized expenses related to assets

3459

Amortization of other assets accounts

Description:

All other expense charged to operations each year based on the amortization in usage of recorded assets by a department.

346

Expenses charged to or from liability accounts

3461

Allowance for vacation pay and similar employee benefits

Description:

Estimate of vacation pay and other accrued employee benefits.

3462

Allowance for bad debts

Description:

Estimated portion of accounts receivable that will not be collected by a department.

3463

Charges to remediation liabilities

Description:

Miscellaneous recoveries and credits to expenses as a result of accruals to a Contra Remediation Liability account.

3469

Charges to other liability accounts

Description:

Miscellaneous charges to expenses as a result of month end or year end accruals.

347

Transfer or incremental charges between appropriations

Description:

Note: Cost transfers between budgetary appropriations are restricted to incremental costs.

3471

Incremental charges from other appropriations

Description:

Charges for all incremental expenditures from other budgetary appropriations either within the department or between departments. These types of charges can be the types of expenditures included in Standard Objects 01 to 12, if they were charges from outside parties.

Note(s):

• This object should only have an "I" indicator in the line of coding.

3472

Incremental recoveries from other appropriations (credit)

Description:

Recovery of all incremental expenditures from other budgetary appropriations within a department or from other departments. This amount will have a credit balance.

Note(s):

• This object should only have an "I" indicator in the line of coding.

348

Actuarial gains/losses on public sector pension and other employee and veteran future benefits

3481

Actuarial gains/losses on public sector pension and other employee and veteran future benefits

Department(s) specific:

• 097 - Receiver General

37

Reallocation of expenditures/Recognition of revenue - From internal sources (standard object 12)

Description:

Notes: 1. The objects in sub-category 37 should be used for internal transactions where a department is reallocating expenditures and has no net voting authority. For gross reporting purposes, these objects are included as credits in Standard Object 12. 2. The objects in sub-category 46 should be used for internal transactions when a department has explicit parliamentary authority to net vote.

371

Recoveries of expenditures between programs or departments

3711

Overhead or other amounts recovered by departments and agencies from revolving funds

Description:

Overhead or other charges recovered by departments and agencies from Revolving Funds.

Note(s):

• This object should only have an "I" indicator in the line of coding.

3712

Amounts recovered for general administrative services by other departments or by other programs within a department

Note(s):

• This object should only have an "I" indicator in the line of coding.

3714

Suspense activity allocation

Description:

An account in the object classification which records a credit entry when an amount in the suspense activity account (Program-Activity classification) is allocated to the correct activity. Notes: 1. This code is to be used only by departments that have a suspense activity account in the Master List of Programs and Activities (Section 6.2). 2. See object 3424 for the other side of the transaction.

3715

Recoveries of costs under shared cost programs

Description:

The reallocation of costs within or between departments under shared cost programs.

3717

Recoveries of expenditures/costs within a department

Description:

Amounts credited in the reallocation of expenditures or costs within a department. Note: Refer to object 3425 for further explanations on these transactions.

3718

Suspense account (credit balance) - Other government departments

Description:

An amount received from another government department on a temporary basis for purchasing goods or services for that department. This object will always have a credit balance. References: Treasury Board Secretariat Accounting Manual chapter 9.9. Funds Administered by Departments on Behalf of Other Government Departments and Receiver General Manual Chapter 14. Year-End Timetable and Procedures.

3719

Other

372

Recoveries of expenditures from specified purpose and other accounts

3721

Recovery of expenses through recognizing revenue from restricted specified purpose accounts

Note(s):

• This object should only have an "I" indicator in the line of coding.