rg-5-codes-h-eng.txt

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
A137	Expenditures pursuant to section 29 of the Financial Administration Act in respect to guarantees entered into by Farm Credit Canada for the National Bio Ethanol 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
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
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
A217	Farm Income Protection Act-Province-based 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
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
A382	Transitional payment to Newfoundland and Labrador
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
A386	Payment to Nova Scotia-Offshore Petroleum Resources
A387	Additional Fiscal equalization Payment-Total Transfer Protection (BIA 2010)
A388	Canada health transfer and Canada social transfer to Saskatchewan and Newfoundland and Labrador-Total Transfer Protection
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
A423	Affordable housing
A432	Payments to Ontario
A437	Incentive for provinces to eliminate taxes on capital
A439	Securities regulation
A444	Additional fiscal equalization payment-Total Transfer Protection (BIA1 2013)
A26	Finance-International development payments
A261	Payments for international development association
A262	Payments to International Monetary Fund's poverty reduction and growth facility
A264	Payments for foreign aid
A265	Payment for multilateral debt relief
A266	Small and Medium Enterprise (SME) finance challenge
A268	Fast start climate change financing
A269	Agriculture advance market commitment
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
A28	Foreign Affairs, Trade and Development (Department of)
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	Forgiveness of non-budgetary loans pursuant to section 23(6) of the Export Development Act
A31	Health
A311	Payments for insured health services and extended health care
A312	Canada Health Infoway Inc.
A315	Payments in connection with the Patent Act (Patented medicines)
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
A325	Labour adjustment benefits payments
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 Study 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	Old age 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
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 (No Suggestions) government for the implementation of the Labrador Inuit land claims agreement pursuant to the Labrador Inuit Land Claims Agreement Act
A346	Mackenzie Gas Projects Impacts Act
A347	Grassy Narrows and Islington Bands Mercury Disability Board
A348	Indian Annuities Treaty payments
A35	Office of Infrastructure of Canada
A353	Infrastructure stimulus fund
A354	Provincial-Territorial Infrastructure Base Funding Program
A355	Communities component of the building Canada fund
A356	Green infrastructure fund
A357	Gas Tax Fund-Financing municipal infrastructure
A36	Industry
A362	Liabilities in Atlantic Canada under the Small Business Loan Act
A364	Canada foundation for innovation
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
A370	Reduction of housing energy consumption, Natural Resources Canada
A371	Payments to Atomic Energy of Canada Limited (AECL)
A372	Canada/Nova Scotia Development Fund
A373	Canada/Newfoundland Development Fund
A374	Canada/Newfoundland 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
A380	EnerGuide for Houses Retrofit Incentive Program
A381	Crown share adjustment payments for Nova Scotia Offshore Petroleum Resources
A39	Canada Revenue Agency
A391	Children's Special Allowance payments
A392	Energy cost benefit
A393	Softwood lumber-Payments to provinces
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
A451	Reduction of housing energy consumption, Canada Mortgage and Housing Corporation
A452	EnerGuide for low-income households
A453	Renovation and retrofit of social housing
A454	Housing for low-income seniors
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
A569	Defence production 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
A631	Supplementary Retirement Benefits-Annuities agents' pensions
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
A682	Contributions to the retirement compensation account
A683	Payments for the pay equity settlement
A684	Payments under the Public Service Pension Adjustment Act
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
A80	Agriculture
A803	Canadian Food Inspection Agency-Compensation payments for the Health of Animals Act and the Plant Protection Act
A81	Canadian Heritage
A811	Payment to the Canadian museum of immigration at pier 21
A82	Finance
A821	Purchase of domestic coinage
A822	Losses on premium, and discount
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
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
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
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
B129	Program expenditures or operating expenditures vote-Reorganisation
B12A	Program expenditures or operating expenditures vote
B13	Revenue credited to the vote-Authorized departments
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
B156	Grants and contributions-Gateways and corridors
B157	Grants and contributions-Transportation infrastructure
B158	Grants and contributions-Other
B159	Grants and contribution vote-Reorganisation
B15A	Grants and contribution vote
B16	Other appropriations
B161	Debt write-offs
B162	Forgiveness of debts
B163	Subsidy Paid to Revolving funds
B2	Appropriations to Crown corporations
B20	Canadian Broadcasting Corporation
B202	Payments to Canadian Broadcasting Corporation for operating expenditures
B204	Payments to Canadian Broadcasting Corporation for capital expenditures
B206	Payments to Canadian Broadcasting Corporation for working capital
B21	National capital commission
B212	Payments to National capital commission for operating expenditures
B214	Payments to National capital commission for capital expenditures
B22	Payments to museums
B221	National Gallery of Canada for operating and capital expenditures
B222	National Gallery of Canada for the purchase of objects for the collection
B223	Canadian Museum of Civilization for operating and capital expenditures
B224	Canadian Museum of Nature for operating and capital expenditures
B225	National Museum of Science and Technology for operating and capital expenditures
B226	Canadian Museum for Human Rights-Operating and capital expenditures
B227	Canadian Museum of Immigration at Pier 21 for operating and capital expenditures
B23	Payments for cultural purposes
B231	TELEFILM Canada
B232	National Arts Centre Corporation
B234	Canada council for the arts
B24	Payments for transportation purposes
B241	Marine Atlantic Inc.
B242	VIA Rail Canada Inc.
B243	The Jacques-Cartier and Champlain Bridges Inc.
B244	Canadian Air Transport Security Authority
B245	Payments to The Federal Bridge Corporation Limited
B246	The Windsor-Detroit Bridge Authority
B25	Payments for industry or regional development purposes
B251	Enterprise Cape Breton Corporation
B254	Standards council of Canada
B255	Canadian dairy commission
B256	Atomic Energy of Canada Limited
B257	Canadian tourism commission
B26	Payments to other Crown corporations
B260	Payments to the First Nations Statistical Institute
B261	Old Port of Montreal Corporation Inc.
B263	Payments to Canada Post Corporation for special purposes
B264	Canada Mortgage and Housing Corporation
B267	Canadian wheat board
B268	Payments to PPP Canada Inc. for operations and program delivery
B269	Payments to PPP Canada Inc. for P3 fund investments
B27	Payments for Foreign Affairs, Trade and Development purposes
B271	Canadian Commercial Corporation
B272	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 new parks and historic sites account
B316	Payments to territorial governments
B317	Federal-provincial transfers-Manitoba
B318	Locally engaged staff benefit programs
B32	Centrally provided appropriations (Treasury Board votes)
B321	Public service insurance
B322	Government contingencies vote (T.b. vote 5)
B323	Provision for valuation
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
C419	Miscellaneous
D	Other revenue
D1	Return On Investments
D11	Bank of Canada
D111	Bank of Canada
D12	Crown corporations
D121	Enterprise Crown corporations
D122	Other Crown corporations
D13	Exchange fund and accounts
D131	Exchange fund account
D132	International Monetary Fund
D133	Premiums, discounts and exchange
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 OGC
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
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	Expenses related to the increase in the carrying amount of an asset restoration liability due to the passage of time
F121	Allowances set up for vacation pay
F122	Allowances set up for bad debt expenses
F123	Refunds of program expenditures
F124	Allowances set up for severance pay
F125	Allowances set up for compensatory leave
F126	Notes to international financial institutions
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
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
G132	Payments under Atlantic Provinces Power Development Act
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
G141	Payments under the Export Credits Insurance Act
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
G155	Investment contributions pursuant to section 3 of the Canada Fund for Africa Act
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
G163	Payment of shares under The Canada Pension Plan 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
G170	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
G222	International Monetary Fund poverty reduction and growth facility
G223	Loans pursuant to the Canada Deposit Insurance Corporation Act
G224	Advances to Financial Consumer Agency of Canada
G225	Canadian secured credit facility
G226	Collateral deposits related to currency swaps
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
H142	Payments for loans to developing countries
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
H162	Payments for loans to international financial institutions
H163	Payments for advances to multilateral organizations
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
H21	Canadian Heritage
H211	Loans to institutions and public authorities under the Cultural Property Export and Import Act
H22	Fisheries and Oceans
H221	Haddock fishermen
H229	Other
H23	Foreign Affairs, Trade and Development (Department of)
H231	Development of export trade
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
H241	Yukon Energy Corporation
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
H261	Canadian Forces housing
H262	Working capital advance
H263	Milit-Air pilot training
H27	Natural Resources
H271	Nordion International
H28	Transport
H281	St. John harbour bridge
H282	St. Lawrence Seaway Management Corporation
H29	Other
H291	Loans to individuals under supervision and parolees
H30	Office of Infrastructure of Canada
H301	Investment in contributed surplus of Parc Downsview Park Inc. for the purpose of allowing the completion of the transfer of lands from National Defence to Parc Downsview Park Inc.
^22	Consolidated specified purpose accounts
L	Statutory consolidated specified purpose accounts
L1	Major accounts
L11	Employment Insurance account
L112	Advances to 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
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
N152	Supplementary Retirement Benefit Account-Parliament
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
N156	Supplementary Retirement Benefit Account-Defense Services Pension 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
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
N242	Treasury Board: Locally engaged contributory 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
N333	Fair wages deposit account
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
N343	Guarantee deposits-Reserve resources
N35	Industry
N351	Trustee performance securities-Bankruptcy and Insolvency Act
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
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
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
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
P111	Judges Act-Pension liability
P112	Lieutenant Governors Superannuation Act (LGSA)-Liability
P113	Diplomatic Service (Special) Superannuation Act (DSSSA) liability
P114	Defence Service Pension Continuation Act-Liability
P115	Royal Canadian Mounted Police Continuation Act liability
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
P531	Scholastic awards
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
P704	Shared cost-Canadian Food Inspection Agency (CFIA)
P706	Federal/provincial collaborative agreement-Dam transfer
P71	Canadian Heritage
P711	Miscellaneous projects deposits
P712	Shared-cost agreements-Conferences and training-Canadian Heritage
P713	Shared-cost/Joint project agreements-Canadian Heritage
P72	Environment
P721	Miscellaneous projects deposits-Environment
P73	Finance
P731	War Claims Fund-World War II
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
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
P811	RADARSAT-Canadian Space Agency
P814	Project deposits-Statistics Canada
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
P846	Shared cost agreement-Geological Survey of Canada
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
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