Number Name ^1 Budgetary ^11 Expenditures A Statutory expenditures A1 Standard A11 Operating budget related items A111 Minister's salary and motor car allowance (including Prime Minister and secretaries of state) A112 Other statutory salaries and allowances A12 Special statutory items A121 Court awards - Crown Liability and Proceedings Act A122 Refunds of previous years revenue A123 Collection agency fees under section 17.1 of the Financial Administration Act A124 Court awards - Supreme Court A125 Court awards - Tax Court of Canada A126 Losses on foreign exchange A127 Payment pursuant to section 24(1) of the Financial Administration Act A13 Restricted spending authorities A130 Spending of revenues pursuant to section 30 of the Canadian Food Inspection Agency Act A131 Spending of amounts equivalent to proceeds from disposal of surplus moveable Crown assets A132 Expenditures pursuant to paragraph 29.1 of Financial Administration Act (for departmental corporations) A133 Expenditures equivalent to revenue resulting from the conduct of operations pursuant to section 20 of the Parks Canada Agency Act A134 Spending of revenue received pursuant to section 60 of the Canada Revenue Agency Act A135 Spending pursuant to section 5 of the National Research Council Act A136 Expenditures pursuant to section 29 of the Financial Administration Act for payments pursuant to guaranties under the Spring Credit Advance Program A138 Spending of revenues pursuant to section 18(2) of the Canada School of Public Service Act A139 Spending pursuant to section 12(4) of the Canada Education Savings Act A160 Spending Authorities Emanating from a Department's Enabling Statute A161 Spending of revenues pursuant to section 4.2 of the Department of Health Act A162 Spending of revenues pursuant to section 21(3) of the Nuclear Safety and Control Act A163 Spending of revenues pursuant to section 60.1 of Department of Employment and Social Development (ESDC) Act A164 Spending of revenues pursuant to paragraph 4(2)(a) of Social Sciences and Humanities Research Council Act A165 Spending of revenues pursuant to paragraph 4(2)(a) of Natural Sciences and Engineering Research Council Act A166 Spending of revenues pursuant to section 6(1)(g) of the Canadian Centre of Occupational Health and Safety Act A167 Spending of revenues pursuant to section 29(a) of the Canadian Institutes of Health Research Act A168 Spending of revenues obtained pursuant to section 5.2(2) of the Department of Employment and Social Development Act A169 Spending of revenue pursuant to section 6(2) of the Canadian High Arctic Research Station Act A14 Contribution to employee benefit plans A145 Contributions to employee benefit plans - Treasury Board residual A146 Contributions to employee benefit plans - Members of the military A149 Contributions to employee benefit plans - Reorganisation A14A Contributions to employee benefit plans - Program A15 Other A153 Transfer payments in connection with the Budget Implementation Act A2 Transfer payments A20 Agriculture - Payments in connection with the Farm Income Protection Act A201 Crop insurance programs A203 Net income stabilization account A206 Contributions to a transition to future risk management programming A209 Grants and contributions for the AgriInvest Kickstart Program A210 Grants and contribution payments for the AgriInvest program A213 Payments in connection with the Agriculture Marketing Programs Act A214 Grants for the transitional industry support program A215 Bovine Spongiform Encephalopathy (BSE) recovery program A216 Business risk management (BRM) programs A218 Contributions for the transitional industry support program A219 Contributions for the Canadian farm income program A220 Payments in connection with the Farm Income Protection Act - Quebec gross revenue insurance conditional remission order A221 Class contribution payments for repositioning of the Canadian beef and cattle industry A225 Contributions in support of the Farm Income payment A226 Grants in support of the Farm Income payment A229 Contributions in support of business risk management programs under the Agricultural Policy Framework - Production insurance A230 Grants in support of the Canadian Agriculture Income Stabilization (CAIS) inventory transition initiative A235 Contributions in support of the Canadian Agriculture Income Stabilization (CAIS) inventory transition initiative A236 Contribution payments for the Grain and Oilseed Payment Program A237 Grant payments for the Grain and Oilseed Payment Program A238 Contributions in support of business risk management programs under the Agricultural Policy Framework - Province-based programs A239 Contributions in support of business risk management programs under the Agricultural Policy Framework - Agriculture policy initiatives A294 Grant payments for the Golden Nematode Disaster Program A295 Grants and contributions in support of the Cost of Production Benefit A296 Grant and contribution payments for the Agricultural Disaster Relief Program - AgriRecovery A297 Grants in support of the cull breeding swine program A298 Grant and contribution payments for the AgriStability Program A299 Contributions in support of the assistance to the pork industry initiative A22 Agriculture - Other payments A223 Grants to agencies established under Farm Products Agencies Act A224 Loan guarantees under the Canadian Agricultural Loans Act A227 Canadian cattlemen's association legacy fund A23 Environment A233 Canada Foundation for Sustainable Development Technology grant A293 Nature conservancy of Canada A24 Finance - Federal-provincial payments A241 Canada Health and Social Transfer A242 Fiscal equalization A243 Statutory subsidies A244 Alternative payments for standing programs A245 Youth allowances recovery A24A Payments related to Canada health transfer A24B Payments to the provinces and territories in respect of Canada's COVID-19 immunization plan A24C Hibernia Dividend Backed Annuity Agreement A24D Payments in Relation to Transit and Housing A251 Canadian Millennium Scholarship Foundation A256 Canada health transfer A257 Canada social transfer A267 Payment to Ontario related to Canada health transfer A273 Territorial financing (Part I.1 - Federal - Provincial Fiscal Arrangement Act) A274 Wait times reduction transfer A383 Additional Fiscal equalization to Nova Scotia A384 Additional Fiscal equalization Offset Payment to Nova Scotia A385 Payments to provinces for assistance with sales tax harmonization A389 Fiscal stabilization A421 Environment, including public transit and energy-efficient retrofit program for low-income housing A422 Training programs and post-secondary education access enhancement A437 Incentive for provinces to eliminate taxes on capital A439 Securities regulation A444 Additional fiscal equalization payment - Total Transfer Protection (BIA1 2013) A445 Funding for Home Care Services and Mental Health Services A26 Finance - International development payments A261 Payments for international development association A262 Payments to the International Monetary Fund A264 Payments for foreign aid A265 Payment for multilateral debt relief A266 Small and Medium Enterprise (SME) finance challenge A269 Agriculture advance market commitment A26A Payments to World Bank – Ukraine Multi-Donor Trust Fund A27 Finance - Other A270 Payments to the Canadian Securities regulation Regime Transition Office A271 Payments for pensions grants or allowances in respect to the Halifax Relief Pension Continuation Act A27A Significant and Systematic Economic and Financial Distress A28 Foreign Affairs, Trade and Development (Department of) A280 Climate Action Support A281 Payments to the international financial institutions accounts A285 Forgiveness of non-budgetary loans pursuant to section 24.1 of the Financial Administration Act A29 Export development Canada A291 Payments of concessional loans to facilitate and develop trade between Canada and foreign countries A292 Discharge of obligations and forgiveness of non-budgetary loans pursuant to section 23 of the Export Development Act A31 Health A312 Canada Health Infoway Inc. A315 Payments in connection with the Patent Act (Patented medicines) A316 Payments related to the Canadian Dental Benefit A32 Employment and Social Development Canada A320 Benefit enhancement measures - Employment Insurance operating account A321 Interest payments under the Canada Student Loans Act A322 Liabilities under the Canada Student Loans Act A323 Interest and other payments under the Canada Student Financial Assistance Act A326 Payments of compensation respecting government employees and merchant seamen A327 Old Age Security pension A330 Canada education savings grant payments to Registered Educations Savings Plans (RESPs)trustees on behalf of RESP beneficiaries to encourage Canadians to save for post - secondary education of children A331 Canada Student Grants to qualifying full and part-time students pursuant to the Canada Student Financial Assistance Act A332 Payments related to the direct financing arrangements under the Canada Student Financial Assistance Act A333 Old age guaranteed income supplement payments A334 Allowance payments A335 Universal child care benefit A337 Canada learning bond payments to Registered Education Savings Plans (RESPs) trustees on behalf of RESP beneficiaries to support access to post - secondary education to children from low - income families A338 Wage earner protection program A339 Canada disability savings bond A340 Canada disability savings grants A349 Payments in connection with the Apprentice Loans Act A350 Payments to the provinces for Early Learning and Child Care A358 Canada Worker Lockdown Benefit A34 Indian affairs and Northern Development A342 Grants to aboriginal organizations designated to receive claim settlement payments pursuant to Comprehensive Land Claim Settlement Acts A345 Grant to the Nunatsiavut Government for the implementation of the Labrador Inuit land claims agreement pursuant to the Labrador Inuit Land Claims Agreement Act A347 Grassy Narrows and Islington Bands Mercury Disability Board A348 Indian Annuities Treaty payments A35 Office of Infrastructure of Canada A356 Green infrastructure fund A357 Canada Community-Building Fund — Financing Municipal Infrastructure A36 Industry A362 Liabilities in Atlantic Canada under the Small Business Loan Act A366 Liabilities under the Canada Small Business Financing Act A367 Genome Canada A369 Liabilities for loan guarantee payments pursuant to paragraph 14(1)(b) of the Department of Industry Act A438 Improving infrastructure at universities and colleges A37 Natural Resources A371 Payments to Atomic Energy of Canada Limited (AECL) A374 Canada - Newfoundland and Labrador Offshore Petroleum Board A375 Canada/Nova Scotia Offshore Petroleum Board A376 Payments to the nova scotia offshore revenue account A378 Payments to the newfoundland offshore petroleum resource revenue fund A379 Newfoundland Fiscal equalization Offset Payments A381 Crown share adjustment payments for Nova Scotia Offshore Petroleum Resources A390 Green Municipal Fund A39 Canada Revenue Agency A391 Children's Special Allowance payments A392 Energy cost benefit A393 Softwood lumber - Payments to provinces A394 Climate action incentive payments A395 Distribution of Fuel and Excess Emission Charges A397 Return fuel charge proceeds to farming businesses A40 Public Works and Government Services A401 Payment in lieu of taxes to municipalities and other taxing authorities A41 Transport A411 Victoria bridge, Montreal A413 Northumberland Strait Crossing subsidy payment A414 Payments in respect of St. Lawrence Seaway agreements A45 Canada Mortgage and Housing Corporation A453 Renovation and retrofit of social housing A454 Housing for low-income seniors A455 Payments related to the Canadian Rental Housing Benefit A47 Citizenship and Immigration Canada A471 Fees returned in connection with a terminated application A472 Fees returned in connection with a terminated application in investor and entrepreneur classes A5 Revolving funds A50 Agriculture A501 Canadian Grain Commission revolving fund A502 Canadian Pari-Mutuel Agency revolving fund A51 Canadian Heritage A513 National film board revolving fund A53 Industry A531 Canadian intellectual property office revolving fund A54 Natural Resources A541 Geomatics Canada revolving fund A56 Public Works and Government Services A561 Real property services revolving fund A564 Optional services revolving fund A568 Translation bureau revolving fund A58 Public Safety and Emergency Preparedness A581 CORCAN revolving fund A59 Citizenship and Immigration (Department of) A521 Passport office revolving fund A6 Superannuation and related accounts A60 Canadian Heritage A601 Payments under the Lieutenant- Governors Superannuation Act A602 Supplementary Retirement Benefits - Former lieutenant-governors A61 Foreign Affairs, Trade and Development (Department of) A611 Payments under the Diplomatic Service (Special) Superannuation Act A62 Governor General A621 Annuities payable under the Governor General's Act A63 Employment and Social Development Canada A632 Civil Service Insurance actuarial liability adjustments A633 Actuarial liability adjustments - Government annuities account A65 National Defence A653 Pensions and annuities paid to civilians A654 Payments under the Supplementary Retirement Benefits Act A655 Payments under parts I - IV of the Defence Services Pension Continuation Act A67 Public Safety and Emergency Preparedness A671 Pensions and other employee benefits - Royal Canadian Mounted Police (RCMP) A672 Royal Canadian Mounted Police (RCMP) - Earlier Superannuation Acts A68 Treasury Board A681 Payments under earlier Superannuation Acts A683 Payments for the pay equity settlement A69 Veterans Affairs A691 Veterans insurance actuarial liability adjustment A692 Returned Soldiers Insurance actuarial liability adjustment A7 Interest and other costs related to public debt A70 Finance - Interest on unmatured debt and other public debt costs A701 Interest on unmatured debt and other public debt costs A702 Interest on other liabilities A8 Other statutory amounts A81 Canadian Heritage A811 Payment to the Canadian museum of immigration at pier 21 A82 Finance A821 Purchase of domestic coinage A823 Payment of liabilities previously recorded as revenue A824 Payments to depositors under Financial Institution Depositors Compensation Act A825 Payments under section 17 of the Office of the Superintendent of Financial Institution Act A826 Payments to foreign claims fund A827 Payments under section 13 of the Financial Consumer Agency of Canada Act A828 Payments to the Canada Infrastructure Bank A829 Payments of any amount that is required for the purpose of providing financial assistance A992 Statutory payments to the Canadian Commercial Corporation A83 Export development Canada A832 Export development Canada - Administration charges per section 23 of the Export Development Act A85 Indian affairs and Northern Development A852 Payments on loan guarantees made to Indians for housing and economic development A853 Payments to comprehensive claim beneficiaries in compensation for resource royalties A87 Justice A872 Commissioner for Federal Judicial Affairs: Judges salaries, allowances and annuities A875 Supreme Court - Judges salaries, allowances and annuities A88 Health A803 Canadian Food Inspection Agency - Compensation payments for the Health of Animals Act and the Plant Protection Act A804 Payments for expenses in relation to COVID-19 tests A90 Parliament A901 Officers and members of the Senate - Salaries, allowances and other payments A902 Members of the House of Commons - Salaries and allowances A91 Privy Council A911 Salary of the chief electoral officer A912 Electoral expenditures A913 Expenditures under the Electoral Boundaries Readjustment Act A92 Receiver General A922 Provision for valuation A93 Veterans Affairs A931 Re-establishment credits under section 8, and repayments under section 15 of the War Service Grants Act of compensating adjustments made in accordance with the terms of the Veterans' Land Act A99 Other A994 One-time Payment to Persons with Disabilities A995 Payments related to Canada Recovery Benefits Act A996 Payments in connection with Economic and Fiscal Update Implementation Act, 2021 B Non-Statutory expenditures B1 Standard B11 Program expenditures or operating expenditures vote-All departments B119 Program expenditures or operating expenditures vote - Reorganization B11A Program expenditures or operating expenditures vote B12 Program expenditures or operating expenditures vote-All departments B128 Program expenditures or operating expenditures vote – Remissions on Service Fees B129 Program expenditures or operating expenditures vote - Reorganisation B12A Program expenditures or operating expenditures vote B13 Revenue credited to the vote-Authorized departments B138 Revenue credited to the vote (credited to the capital vote for the program) B139 Revenue Credited to the Vote (Credited to the Program or Operating Vote for the Program) - Reorganisation B13A Revenue credited to the vote (credited to the program or operating vote for the program) B14 Capital vote-Authorized departments B149 Capital vote - Reorganisation B14A Capital vote B15 Grants and contributions-Authorized departments B159 Grants and contribution vote - Reorganisation B15A Grants and contribution vote B16 Other appropriations B161 Debt write-offs B162 Forgiveness of debts B2 Appropriations to Crown corporations B20 Canadian Broadcasting Corporation B202 Payments to the Canadian Broadcasting Corporation for operating expenditures B204 Payments to the Canadian Broadcasting Corporation for capital expenditures B206 Payments to the Canadian Broadcasting Corporation for working capital B21 National capital commission B212 Payments to the National Capital Commission for operating expenditures B214 Payments to the National Capital Commission for capital expenditures B22 Payments to museums B221 Payments to the National Gallery of Canada for operating and capital expenditures B222 Payments to the National Gallery of Canada for the acquisition of objects for the collection and related costs B223 Payments to the Canadian Museum of History for operating and capital expenditures B224 Payments to the Canadian Museum of Nature for operating and capital expenditures B225 Payments to the National Museum of Science and Technology for operating and capital expenditures B226 Payments to the Canadian Museum for Human Rights for operating and capital expenditures B227 Payments to the Canadian Museum of Immigration at Pier 21 for operating and capital expenditures B23 Payments for cultural purposes B231 TELEFILM Canada B232 Payments to the National Arts Centre Corporation for operating expenditures B234 Payments to the Canada Council for the Arts B24 Payments for transportation purposes B241 Payments to Marine Atlantic Inc. B242 Payments to VIA Rail Canada Inc. B243 Payments to The Jacques-Cartier and Champlain Bridges Inc. B244 Payments to the Canadian Air Transport Security Authority for operating and capital expenditures B245 Payments to The Federal Bridge Corporation Limited B246 Payments to The Windsor-Detroit Bridge Authority B25 Payments for industry or regional development purposes B254 Payments to the Standards Council of Canada B255 Canadian Dairy Commission program expenditures B256 Payments to Atomic Energy of Canada Limited for operating and capital expenditures B257 Payments to the Canadian Tourism Commission B26 Payments to other Crown corporations B263 Payments to the Canada Post Corporation for special purposes B264 Canada Mortgage and Housing Corporation B280 Canadian Race Relations Foundation B27 Payments for Foreign Affairs, Trade and Development purposes B271 Payments to the Canadian Commercial Corporation B272 Payments to the International Development Research Centre B3 Specific appropriated accounts B31 Special departmental appropriations or accounts B312 National Film Board Revolving Fund - Operating loss B313 Investors' indemnity account B314 Payments to the New Parks and Historic Sites Account B318 Locally engaged staff benefit programs B319 Payments in respect of the long-term disability and life insurance plan for members of the Canadian Forces B32 Centrally provided appropriations (Treasury Board votes) B321 Public service insurance B322 Government contingencies B325 Government-Wide Initiatives B326 Compensation Adjustments B4 Suspense accounts B41 Other government departments (OGD) suspense B410 Other government departments (OGD) suspense - Authorities transferred from another department B42 Interdepartmental Settlement Suspense accounts B420 Interdepartmental Settlement Suspense accounts ^12 Revenue C Tax revenue C1 Income tax C11 Income taxes C111 Collections, less refunds and transfers C112 Interest and penalties C113 Child tax benefit and credit C115 Other Transfers under the Income tax Act for individuals C116 Other Transfers under the Income tax Act for industry C2 Excise tax C21 Goods and services tax (including the harmonized sales tax) C211 Net collections (after deducting input tax credits and refunds) C212 Interest and penalties C213 Rebates C214 Credits to persons C22 Other Excise taxes C221 Sales tax C222 Excise tax on Gasoline C223 Other energy taxes C224 Other Excise taxes C225 Interest and penalties C3 Customs act C31 Customs import duties C311 Customs import duties C312 Interest and penalties C4 Other taxes C41 Other taxes C411 Air travellers security charge C413 Softwood lumber export charge C414 Softwood lumber charge on refunds of duty deposits C416 Luxury tax C417 Underused Housing Tax D Other revenue D1 Return On Investments D11 Bank of Canada D111 Bank of Canada D12 Crown corporations and other government business enterprises D121 Enterprise Crown corporations and other government business enterprises D122 Other Crown corporations D13 Exchange fund and accounts D131 Exchange fund account D132 International Monetary Fund D14 Other accounts D141 Interest on bank deposits D142 Agreement acts with other national governments D143 Loans with developing countries D144 Agreements with provincial and territorial governments D145 Non - budgetary accounts D149 Other Return On Investments D2 User charges D21 User charges D211 User charges Emanating from a Department's Enabling Statute D212 User charges Emanating from a Program Specific Statute D213 User charges emanating from section 19 of the Financial Administration Act D214 User charges Emanating from Contracts D215 User charges for internal support services D22 User charges D221 User charges Emanating from a Department's Enabling Statute D222 User charges Emanating from a Program Specific Statutes D223 User charges emanating from section 19 of the Financial Administration Act D3 Other revenue D31 Special authorities D311 Refunds of previous years expenditures D312 Adjustments of previous years accounts payable (PAYE) D313 Recovery of transition payments - Pay in arrears D314 Recovery of salary overpayment, receivable transferred from OGD D315 Refund of Payments related to Public Health Events of National Concern and income support D32 Restricted spending authorities D321 Proceeds from disposal of moveable surplus Crown assets D34 Other revenue Authorities D341 Gifts to the crown D342 Sale of bullion and coinage D343 Gains on foreign exchange D344 Miscellaneous Revenue Received from Crown corporations D345 Proceeds from disposal of real property D346 Fuel and Excess Emission Charges D349 Other revenue ^13 Non-appropriated amounts F Non - appropriated amounts F1 Expenditures not being charged to appropriations at the same time F11 Expenditures not being charged to appropriations at the same time F111 Amortization expenses for capital assets F112 Inventory charged to program expenses F113 Re - allocation of suspense activity accounts F114 Capital lease F115 Travellers cheques issued as advances on a subsequent date F116 Advances accounted for on a later date F119 Other amounts to be charged to program expenses F12 Expenditures not being charged to appropriations at the same time F120 Accretion expense F121 Allowances set up for vacation pay F122 Allowances set up for bad debt expenses F123 Refunds of program expenditures F124 Allowances set up for severance pay F125 Allowances set up for compensatory leave F127 Expenses related to remediation liabilities F128 Expenses for claims and pending and threatened litigation F129 Other amounts to be charged later F130 Issuance of notes to international financial organizations F131 Other expenses related to asset retirement F15 Other expenses F151 Discounted portion of expenses being recovered F152 Reallocation of expenditures F153 Potentially collectible amounts for Canada Student Loans F154 Expenses related to loan guarantee F156 Expenses to record allowance for valuation of loans, investments and advances F157 Reallocation of capital expenditures F158 Expenses related to provisions devolved to departments, not elsewhere specified F159 Other expenses not being Charged to Appropriations at the Same Time F2 Revenue not being credited to appropriations or other authorities at the same time F21 Revenue earned which will be credited to an appropriation F210 Revenue earned which will be credited to an appropriation later F218 Contra offset for revenue credited to votes F22 Revenue previously used F221 Amortization of revenue which was previously used to purchase an asset F25 Other revenue F251 Amortization of discounts F259 Other revenue not being Credited to Appropriations or Other Authorities at the Same Time F3 Non - appropriated amounts Added to or Deducted from Asset Balances F31 Amounts previously charged to appropriations F311 Increases (Decreases) to accumulated amortization of capital assets F312 Reductions from (Increases to) inventory balances F313 Reductions from prepaid expense balances F319 Reductions from (Increases to) balances of other assets F32 Amounts to be credited to appropriations later F322 Unamortized discount on Loans, Investments and Advances (including repayable contributions) F323 Unamortized discount on receivables F329 Amounts to be credited to appropriations later F35 Other F351 Write - off of capital assets F352 Doubtful accounts for Canada Student Loans F359 Other Non - appropriated amounts Added to or Deducted from Asset Balances F4 Non - appropriated amounts Added to or Deducted from Liability Balances F41 Liabilities increased (Decreased) before amounts are charged to appropriations F411 Changes to allowances for vacation pay F412 Changes to allowances for doubtful accounts and valuation F413 Charges to accruals for severance pay F414 Charges to accruals for compensatory leave F419 Charges to other accruals and allowances F45 Other F450 Other Non - appropriated amounts Added to or Deducted from Liability Balances F99 Other F963 Other non - appropriated amounts - Central adjustment F964 Other non - appropriated amounts - CC central adjustment F965 Other non - appropriated amounts - MFSO central adjustment F999 Non - appropriated amounts ^14 Statutory consolidated specified purpose account K Statutory consolidated specified purpose account K1 Major accounts K11 Employment Insurance operating account K111 Employment Insurance operating account ^2 Non-budgetary ^21 Loan and advance accounts G Statutory loan and advances G1 Standard G11 Goods and services tax (GST) related authorities for departmental purchases from external suppliers (including HST) G111 Goods and Services Tax (GST) refundable advance account G112 Goods and services tax (GST) government tax remission order G113 Quebec Sales tax (QST) Refundable Advance Account G12 Loans, Investments and Advances to Crown corporations G121 Payments for Investments in Enterprise Crown corporations G122 Payments for Loans and Advances to Enterprise Crown corporations G123 Payments for Investments in Consolidated Crown corporations G124 Payments for Loans to Consolidated Crown corporations G13 Loans and advances to provinces and territories G131 Payments under federal - provincial fiscal agreements G133 Payments under the Municipal Development and Loan Board Act G134 Payments to Ontario and Prince Edward Island G139 Other payments to provinces and territories G14 Loans and advances to national governments and other organizations G143 Payments under the Visiting Forces (North Atlantic Treaty) Act G144 Payments under Export Development Act (non - concessional) G145 Payments under Export Development Act (concessional) G146 Payments under Bretton Woods and Related Agreements Act G15 Loans, investments and advances to international organizations G151 Payments under Bretton Woods and Related Agreements Act G152 Payments under International Development (Financial Institutions) Assistance Act G153 Payments and encashment of notes issued to the European Bank for reconstruction and development agreement - Capital subscriptions G156 Payments pursuant to the Asian Infrastructure Investment Bank Agreement Act—Initial subscription G159 Payments to the International Monetary Fund G16 Investments and loans and advances to joint and mixed enterprises G162 Payment of shares under The Public Sector Pension Investment Board Act G169 Payments for loans and advances under statutes of the Government of Canada G17 Loans and advances to consolidated specified purpose accounts G18 Other loans and advances G180 Loans disbursed under the Canada Student Financial Assistance Act G181 Loans disbursed under the Apprentice Loans Act G2 Specific G21 Citizenship and Immigration G211 Immigration loans for transportation and assistance G22 Finance G221 Investors in Canadian commercial bank G224 Advances to Financial Consumer Agency of Canada G225 Canadian secured credit facility G23 Human Resources and Skills Development G231 Provincial workers compensation boards G24 Public Works and Government Services G241 Seized property working capital account G26 Veterans Affairs G261 Veterans Land Act fund G29 Other ministries G299 Other loans and advances G3 Allowances for valuation G31 Valuation of assets and liabilities G310 Allowance for valuation H Non - statutory loan votes H1 Standard H12 Loans, Investments and Advances to Crown corporations H121 Payments for Investments in Enterprise Crown corporations H122 Payments for Loans and Advances to Enterprise Crown corporations H123 Payments for Investments in Consolidated Crown corporations H124 Payments for Loans and Advances to Consolidated Crown corporations H125 Repayments from Enterprise and Consolidated Crown corporations H13 Loans to provinces and territories H131 Payments for Loans to provinces and territories H135 Repayments of all Loans to provinces and territories H14 Loans to national governments H141 Payments for Loans to national governments H145 Repayments of all loans to national government and developing countries H16 Loans, investments and advances to international organizations H161 Payments of notes to international financial organizations - Capital subscription H165 Repayments from international organizations H168 Issuance Payment of Notes to international financial institutions Fund Accounts (Advances/Funds) H17 Loans to joint and mixed enterprises H171 Payments to joint and mixed enterprises H173 Payments of investment contributions pursuant to section 3 of the Canada Fund for Africa Act H174 Repayments investment contributions pursuant to section 3 of the Canada Fund for Africa Act H18 Loans and advances to employees H181 Payments for standing advances to employees H182 Payments for accountable temporary advances H19 Miscellaneous advances H191 Miscellaneous advances H2 Specific H20 Agriculture H201 Construction of multi - purpose exhibition buildings H23 Foreign Affairs, Trade and Development (Department of) H232 Working capital advance for loans and advances to personnel working or engaged abroad H233 Working capital advance for advances to posts abroad H24 Indian affairs H242 Council for Yukon First Nations H243 Indian Economic Development Fund H244 Loans to Native claimants H245 Loans to First Nations in British Columbia H249 Other H25 Industry H251 Manufacturing and service industries H254 Payments pursuant to subsection 14(2) of the Department of Industry Act H256 Loans pursuant to paragraph 14(1)(a) of the Department of Industry Act H26 National Defence H262 Working capital advance H27 Natural Resources H271 Nordion International H28 Transport H282 St. Lawrence Seaway Management Corporation ^22 Consolidated specified purpose accounts L Statutory consolidated specified purpose accounts L1 Major accounts L11 Employment Insurance account L113 Employment Insurance operating account L13 Crop Re - insurance Fund L131 Crop Re - insurance Fund L132 Advances to Crop Re - insurance Fund L14 Agricultural commodities stabilization account L141 Agricultural commodities stabilization account L2 Other consolidated specified purpose accounts L21 Insurance accounts L211 Ship - source Oil Pollution Fund L212 Investors' indemnity account L213 Health insurance supplementary account L214 Nuclear liability reinsurance account L215 Fund for railway accidents involving designated goods L219 Other Insurance accounts L22 Other specified purpose accounts L220 Endowment for Sciences and Engineering Research L222 Environmental damages fund L223 Department of Indian affairs and Northern Development (DIAND) - Environmental Studies Research L224 Seized property proceeds account L225 New parks and historic sites account L226 The National Battlefields Commission - Trust Fund Account L227 Supplementary fish fines account L228 Fines for the transportation of dangerous goods L229 Other L231 Natural Resources - Environmental Studies Research Fund L232 Mackenzie King Trust Account L233 Supplementary Fines Account - Species at Risk Act M Non - statutory consolidated specified purpose accounts M1 Consolidated specified purpose accounts M11 Insurance accounts M119 Other Insurance accounts M12 Other specified purpose accounts M121 Canadian commercial bank and northland bank holdback account M123 H.L. Holmes Fund M124 Social Sciences and Humanities Research Council - Queen's Fellowship Fund M129 Other accounts ^23 Other specified purpose accounts N Statutory Other specified purpose accounts N1 Superannuation accounts N11 Public Service Superannuation Act N111 Public Service Superannuation Account N112 Public service death benefit account N115 Public service pension fund N12 Canadian Forces Superannuation Act N121 Canadian Forces Superannuation Account N122 Regular forces death benefit account N125 Canadian Forces pension fund N126 Reserve force pension fund N13 Royal Canadian Mounted Police Superannuation Act N131 Royal Canadian Mounted Police (RCMP) superannuation account N133 Royal Canadian Mounted Police (RCMP) dependents pension fund N135 Royal Canadian Mounted Police (RCMP) pension fund N14 Members of Parliament Retirement Allowance Act N141 Members of Parliament retirement accounts N142 Members of Parliament Retirement Compensation Arrangements Account N15 Supplementary Retirement Benefits (SRB) Act N151 Supplementary Retirement Benefit Account - Judges N153 Supplementary Retirement Benefit Account - Diplomatic services (DSSSA) N154 Supplementary Retirement Benefit Account - Lieutenant Governor accounts (LGSA) N155 Supplementary Retirement Benefit Account - RCMP Continuation Act N16 Special Retirement Arrangements Act N161 Retirement Compensation Arrangements (RCA) no. 1 - Public servants N162 Retirement Compensation Arrangements (RCA) Regulations, No. 1 - National Defence N163 Retirement Compensation Arrangements (RCA) Regulations, No. 1 - Royal Canadian Mounted Police (RCMP) N164 Retirement Compensation Arrangements (RCA) no. 2 - Public servants N19 Other Superannuation Acts N191 Other Superannuation accounts N2 Other Pension and Insurance accounts N21 Canada Pension Plan N210 Canada Pension Plan account N211 Additional Canada Pension Plan account N22 Government annuities account N220 Government annuities account N23 Insurance accounts N231 Civil service insurance fund N232 Returned soldiers insurance fund N233 Veterans insurance fund N24 Other pension accounts N241 Annuities agents' pension account N243 DFATD: Locally engaged contributory pension account N3 Deposit accounts N30 Agriculture N301 Canadian dairy commission Account N304 Producer payment protection claim account N31 Canada border services agency N310 General security deposits N311 Immigration guarantee fund N33 Human Resources and Skills Development N331 Canada Labour Code - Other N332 Canada Labour Code - Wage recovery appeals N34 Indian affairs and Northern Development N341 Guarantee Deposits - Indian affairs and Northern Development N342 Guarantee Deposits - Oil and Gas - Indian affairs and Northern Development N36 Justice N361 Security for costs - Supreme Court of Canada N37 Canada Revenue Agency N371 Guarantee deposits - National Revenue N372 Temporary deposits received from importers N373 Deposits/Disbursements - Workers Compensation Board N38 Natural Resources N381 Guarantee deposits - Oil and gas - Natural Resources N39 Privy Council N391 Candidates' and committees' deposits - Election and referendum N3A Public Works and Government Services N3A1 Seized property cash N3B National Energy Board N3B1 Guarantee deposits — Pipeline abandonment N3C Canadian Nuclear Safety Commission N3C1 Guarantee deposits - Licences N4 Provincial and other tax collection agreement accounts N41 Provincial tax collection agreement accounts N411 Personal Income tax N412 Corporate Income tax N413 Harmonized Sales tax N414 Excise Taxes and Duties N42 First Nation tax collection agreement accounts N421 Excise taxes N422 First Nation goods and services tax (FNGST) N5 Trust accounts N51 Indian and northern affairs N511 Indian band funds - Capital accounts N512 Indian estate accounts N513 Indian savings accounts N515 Indian Moneys Suspense accounts N516 Indian special accounts N517 Fines - Indian Act N518 Indian band funds - Shares and certificates N519 Indian band funds - Revenue accounts N52 National Defence N521 Estates - Armed services N53 Public Safety and Emergency Preparedness N531 Royal Canadian Mounted Police (RCMP) benefit trust fund N54 Veterans Affairs N541 Veterans Administered Trust accounts N59 Other ministries N599 Other trust funds set up under various acts N6 Donations, endowment interest and prepayment accounts N61 Endowment interest N611 Endowment interest - Mackenzie king trust account N612 Natural Sciences and Engineering Research Council—Endowment interest N62 Donations and bequests N621 Canadian Institutes of Health Research - Donations for research N622 Canadian Institutes of Health Research - Endowment interest N625 Canadian Centre for Occupational Health and Safety - Donations N626 Library and archives of Canada account N627 Natural Sciences and Engineering Research Council—Donations for research N7 Other specified purpose accounts N70 Agriculture N702 Net income stabilization account N703 AgriInvest Program N71 Canadian Heritage N712 Telefilm Canada - Advance Account N73 Finance N731 Common school funds - Ontario and Québec N732 Foreign claims fund N74 Fisheries and Oceans N741 Sales of seized assets N77 Employment and Social Development Canada N771 Labour Standards Suspense Account N8 Other specified purpose accounts N80 Industry N801 Income from securities in trust - Bankruptcy and Insolvency Act N802 Securities in trust - Bankruptcy and Insolvency Act N803 Unclaimed dividends and undistributed assets - Bankruptcy and Insolvency Act N804 Unclaimed dividends and undistributed assets - Canada Business Corporations Act N805 Unclaimed dividends and undistributed assets - Winding - up Act N807 Trust funds - Natural Sciences and Engineering Research Council N81 Citizenship and Immigration N811 Immigrant investor program N812 Immigration investor venture capital N84 Natural Resources N841 Market development and incentive payments - Alberta N86 Public Safety and Emergency Preparedness N861 Seized assets - Canadian funds N89 Other ministries N899 Other Specific Accounts in Other ministries or Other Authorities Not Specified Above P Non - Statutory Other specified purpose accounts P1 Superannuation accounts P11 Pension Liabilities Under Other Superannuation accounts P119 Other pension liabilities P12 Allowance for pension adjustments P121 Allowance for pension adjustments - General Accounts P122 Allowance for pension adjustments - Retirement Compensation Arrangements (RCA) Accounts P123 Allowance for pension adjustments - Supplementary Retirements Benefit Accounts (SRBA) P129 Allowance for pension adjustments - Other accounts P2 Other Pension and Insurance accounts P23 Other Pension and Insurance accounts P231 Other Insurance accounts P3 Deposit accounts P32 Finance P321 Canadair holdback - Canada Development Investment Corporation P323 Hibernia abandonment fund P324 SWAPs collateral deposit P34 Indian and northern affairs P341 Field British Columbia and Yukon operations of the Northern Canada Power Commission P36 Justice P361 Security for costs - Tax Court of Canada P37 Public Works and Government Services P371 Contractor security deposits P39 Other ministries P399 Other P4 Donations, endowment interest and prepayment accounts P41 Endowment interests P411 Endowment interest - H.L. Holmes Fund P412 Endowment interest - Social Sciences and Humanities Research Council: Queen's Fellowship Fund P42 Donations, gifts and bequests P423 Endangered species - Donations P424 Rideau Hall donations P426 Prime Ministers awards P427 Social Sciences and Humanities Research Council - Trust Fund P428 Corporate sponsorships and donations P430 Crown corporation trusts - Donations P431 Royal Canadian Mounted Police (RCMP) pipe band P432 Sponsorship agreement - Contributions P433 Mounted police foundation P439 Donations, gifts and bequests P49 Prepayments P491 Funds from non - government organizations P5 Trust accounts P51 Finance P511 Insurance company liquidation accounts (OSFI) P52 Human Resources and Skills Development P521 Indian Residential Schools Settlement Agreement - Common experience payments P53 Public Safety and Emergency Preparedness P532 Inmates trust fund P54 Veterans Affairs P541 Veterans estate funds P542 Veterans administration and welfare trust fund P59 Other ministries P599 Other P7 Other specified purpose accounts P70 Agriculture P703 Shared-cost agreements - Agriculture and Agri-food P706 Federal/provincial collaborative agreement - Dam transfer P71 Canadian Heritage P711 Miscellaneous projects deposits P713 Shared-cost/Joint project agreements - Canadian Heritage P72 Environment P721 Miscellaneous projects deposits - Environment P73 Finance P731 War Claims Fund - World War II P733 Federal/provincial agreement – Hibernia P74 Fisheries and Oceans P741 Federal/provincial cost-sharing agreements P742 Miscellaneous projects deposits - Fisheries and Oceans P75 Foreign Affairs, Trade and Development (Department of) P751 Canada foundation account P752 Financial assistance to Canadians abroad P755 Shared-cost projects - Foreign Affairs, Trade and Development (Department of) P756 Shared-cost projects - International conferences - Moneys received as prepayment for services from non-governmental organizations P76 Health P704 Shared cost - Canadian Food Inspection Agency (CFIA) P762 Collaborative research projects P763 Miscellaneous federal/Provincial projects - Health P764 Pan American Health Organization - SIREVA P765 World Health Organization P77 Employment and Social Development Canada P772 Federal/Provincial shared-cost project - Human resources development P773 Federal/provincial shared-cost project - Interprovincial Computerized Examination Management System (ICEMS) P776 Shared cost agreements P78 Indian and northern affairs P786 Treaty land entitlement (Saskatchewan) fund P8 Non Statutory Other specified purpose accounts P80 Industry P801 Canada/Provinces business services centre P804 Shared-cost/Joint project agreements - Research P805 Shared-cost projects - Industry P806 Petro-Canada Entreprises - Unclaimed shares P807 Federal/provincial agreement - Advance Account P808 Federal/provincial collaborative agreement in partnership with the tourism industry P811 RADARSAT - Canadian Space Agency P814 Project deposits - Statistics Canada P817 Solar Wind Magnetosphere Ionosphere Link Explorer Ultra-Violet Imager - Canadian Space Agency P82 Justice P821 Federal court special account P83 National Defence P831 Funds from foreign governments to cover their share of expenses under joint agreements - DND P832 Non-government agencies P833 Funds from North Atlantic Treaty Organization (NATO) to cover their share of infrastructure projects under joint agreements P835 Joint research and development projects P837 Funds from foreign governments to cover their share of expenses under joint agreements - CSE P84 Natural Resources P844 Newfoundland offshore revenue account P845 Nova Scotia Offshore Revenue Account P847 Shared cost project P85 Public Works and Government Services P853 Military purchases excess funds deposit P86 Public Safety and Emergency Preparedness P862 Joint research and development project - Royal Canadian Mounted Police (RCMP) P88 Veterans Affairs P881 Shared cost project - Permanent Visitor Education Centre of the Canadian National Vimy Memorial P89 Other ministries P891 Privy Council Office - Shared cost projects - Travel expenses - Moneys received as pre-payment for services from non-governmental organizations P893 Cost-sharing agreements and other collaborative agreements P894 CMHC Rental Housing Benefit P899 Other ^24 Other assets and liabilities R Other assets and liabilities R3 All Other assets and liabilities R30 All other assets and liabilities-All departments R300 Total (or net, as applicable) amounts of all other assets and of all other liabilities R7 Foreign exchange accounts R70 Foreign exchange accounts-Finance R700 Total amounts only R8 Unmatured debt R80 Finance R800 Unmatured debt R801 Total amounts only