7.2 Object codes: Revenue—Summary for 2022 to 2023
The Object codes in the government-wide Chart of Accounts are included in this section. This object classification identifies the types of resources acquired or disbursed through transactions with a third party or other government departments.
7.2 Object codes: Revenue—Detailed for 2022 to 2023
- B
- Objects for revenue
- 4
- Revenue
- 4A
- Tax revenue
- 42
- Tax revenue
- 420
- Tax revenue
- 4200
- Tax revenue (Total)
- 4B
- Other revenue
- 45
- Other revenue - Cost recovery and other user charges
- 450
- Revenues from charges of a regulatory nature
- 4500
- Fuel Charge and Excess Emission Charges
- 451
- Rights and privileges (including related royalty revenue)
- 4510
- Licence fees
- 4513
- Fees for passports, visas and citizenship certificates
- 4515
- Oil royalties
- 4516
- Natural resources royalties
- 4517
- Other royalties
- 4518
- Fees for the registration of trademarks, patents and copyrights
- 4519
- Other revenue from rights and royalties
- 452
- Lease and use of public property
- 4520
- Oil and gas leases
- 4521
- Land leases
- 4525
- Rental of unimproved (vacant) land
- 4526
- Rental of works
- 4527
- Rental of machinery and equipment
- 4528
- Rental of concessions in government - owned facilities
- 4529
- Rental of parking space
- 4530
- Rental of residential buildings
- 4531
- Rental of non-residential buildings
- 4535
- Rental of real property to Crown corporations
- 4539
- Other Returns from Lease and use of public property
- 454
- Proceeds from sales of goods and information products
- 4540
- Sale of uniforms, clothing, etc.
- 4542
- Sales of electricity
- 4543
- Sales of Natural gas
- 4544
- Government publications, maps and charts
- 4545
- Other goods manufactured by government
- 4546
- Sales of information products
- 4547
- Petroleum, oil and lubricants
- 4548
- Public meals
- 4549
- Sales of other goods
- 455
- Revenue from services of a regulatory nature
- 4551
- Inspection fees
- 4554
- Aviation regulations
- 4556
- Supervision of race tracks
- 4558
- Fees from assessments of financial institutions
- 4559
- Other services of a Regulatory Nature
- 456
- Revenue from services of a non - regulatory (optional) nature
- 4560
- Public Utility services, Including Water, Waste Water and Other Utilities
- 4561
- Telecommunication services
- 4562
- Dental services
- 4563
- Hospital services
- 4564
- Marine service and wharf revenue
- 4565
- Other health services
- 4566
- Engineering and scientific fees
- 4567
- Airport services, landing and parking fees
- 4568
- Technology centres services
- 4569
- Other revenue from services of a non-regulatory nature
- 457
- Revenue from services of a non-regulatory nature provided to other governments and Crown corporations
- 4570
- Revenue for the provision of non-regulatory services to the United Nations
- 4571
- Receipts from Crown corporations for other than real property
- 4574
- Other services to Local Governments
- 4576
- Police services to local, provincial and territorial governments
- 4577
- Other services to Provincial and Territorial Governments
- 4578
- Services to other national governments
- 458
- Administration fees and other charges
- 4580
- Revenue from patents/royalties
- 4581
- Revenue from access to information fees and charges
- 4582
- Revenue from advertising or sponsorship
- 4586
- Not sufficient funds (NSF) administrative charges
- 459
- Miscellaneous
- 4593
- Miscellaneous
- 4595
- Respendable revenue - Systems applications and products (SAP) departments
- 4598
- Loan guarantee fees
- 46
- Other revenue - Cost recovery and other user charges
- 461
- Recoveries of costs from departments and agencies
- 4611
- Overhead or other amounts recovered by departments and agencies from revolving funds Note 1
- 4612
- Amounts recovered for general administrative services by other departments or other programs within a department Note 1
- 4613
- Subsidy received by a revolving fund from an appropriation Note 1
- 4615
- Recoveries of costs from shared cost programs Note 1
- 4616
- Recoveries from allocation of expenditures/costs within revolving funds Note 1
- 4619
- Other Note 1
- 462
- Services to other government departments as per section 29.2 of the Financial Administration Act
- 4620
- Human resources management services Note 1
- 4621
- Financial management services Note 1
- 4622
- Information Management services Note 1
- 4623
- Information Technology services Note 1
- 4624
- Communications services Note 1
- 4625
- Real property services Note 1
- 4626
- Material services Note 1
- 4627
- Acquisition services Note 1
- 4628
- Other administrative service that is designated by order of the Governor in Council Note 1
- 466
- Revenue from sales of products and services provided to or within government departments and agencies by revolving funds
- 4670
- Sales of goods and services - CORCAN Revolving Fund Note 1
- 4679
- Other Note 1
- 48
- Other revenue
- 480
- Return on investments - Interest on loans and advances
- 4801
- Interest on loans and advances from federal Crown corporations and agencies lending institutions
- 4802
- Interest on loans and advances from all other federal Crown corporations
- 4803
- Interest on loans and advances from provincial and territorial governments, including their Crown corporations
- 4804
- Interest on loans and advances from domestic private sector enterprises
- 4805
- Interest on other loans and advances from other domestic sources
- 4806
- Interest on loans and advances from national governments and international organizations
- 481
- Return on investments - Profits and dividends
- 4811
- Profits and/or dividends from enterprises
- 4812
- Profits from the Bank of Canada
- 4814
- Profit and/or surplus from foreign exchange accounts (Department of Finance)
- 4819
- Other return on investments, not elsewhere specified
- 482
- Interest on Tax revenue
- 4821
- Interest on Goods and services tax (GST)
- 4822
- Interest on customs duties and other excise taxes
- 4823
- Interest on income tax
- 483
- Other interest income
- 4832
- Interest on overdue accounts receivable
- 4833
- Interest on bank deposits
- 4834
- Interest on Canada student loans
- 4835
- Interest on apprentice loans
- 484
- Proceeds from sale of assets
- 4841
- Revenue from coinage (seigniorage)
- 4842
- Revenue from bullion
- 4843
- Sales of surplus Crown assets
- 4844
- Sales of residential real property
- 4845
- Sale of non-residential real property
- 4846
- Proceeds from insurance
- 4847
- Sale of Crown corporations
- 4848
- Sale of departmental organizations
- 485
- Fines, penalties and other court awards
- 4851
- Fines
- 4857
- Penalties
- 4858
- Proceeds from other court awards, including seized property
- 487
- Transfer payments from other governments
- 4871
- Transfer payments from provincial or territorial governments
- 4872
- Transfer payments from local governments, including municipalities and local school boards
- 4873
- Transfer payments from foreign governments
- 4874
- Lottery receipts from the provinces
- 488
- Receipts from non-budgetary funds and accounts
- 4880
- Administration of the Employment Insurance Account, including cost recoveries
- 4883
- Revenue from the Canada Pension Plan
- 4888
- Reallocation from non-budgetary funds and accounts
- 4889
- Other receipts from non-budgetary funds and accounts
- 489
- Miscellaneous Other revenue
- 4892
- Gain on revaluation of foreign currency assets and liabilities
- 4893
- Removal of low value amounts related to accounts receivable
- 4899
- Other
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