rg-7-codes-h-eng.txt

Number	Name
A	Objects of expenditure
0	Services
01	Personnel
010	Salaries and wages
0101	Civilian regular time-Continuing employment
0102	Civilian regular time-Part-time, seasonal, casual and student
0103	Civilian premium pay for work during non-standard hours or other reasons
0104	Civilian holiday pay in lieu of leave
0105	Civilian overtime (for additional hours)
0106	Civilian bilingual bonus
0107	Civilian severance pay and termination benefits
0108	Civilian severance pay and termination benefits-Immediate Settlement
0109	Military and Royal Canadian Mounted Police (RCMP) members retroactive payments-Current fiscal year
0110	Civilian retroactive payments-Previous fiscal year(s)
0111	Civilian retroactive payments-Current fiscal year
0112	Civilian pay equity
0113	Other salaries and wages
0114	Royal Canadian Mounted Police (RCMP) members-Overtime
0115	Military and Royal Canadian Mounted Police (RCMP) members-Regular time
0116	Military and Royal Canadian Mounted Police (RCMP) members-Severance pay and termination benefits-Immediate settlement
0117	Military and Royal Canadian Mounted Police (RCMP) members-Retroactive payments-Previous fiscal year(s)
0118	Military and Royal Canadian Mounted Police (RCMP) members-Holiday pay in lieu of leave
0119	Military and Royal Canadian Mounted Police (RCMP) members-Severance pay and termination benefits
0128	Royal Canadian Mounted Police (RCMP)-Bilingual bonus
012	Allowances and other benefits
0120	Civilian-Allowances to compensate employees for certain expenses
0121	Civilian-Compensation for additional or specific duties performed
0122	Civilian-Pay equity allowances
0123	Civilian-Pay equity interest
0124	Civilian-Foreign service allowance
0125	Civilian-Isolated post allowance
0126	Civilian-Other allowances and benefits
0127	Military and Royal Canadian Mounted Police (RCMP) members-Allowances and benefits
016	Employer contributions
0160	Employer contribution to Public Service Superannuation Account (PSSA)-Current
0161	Employer contribution to Public Service Superannuation Account(PSSA)-Actuarial deficiency
0162	Employer contribution to Public Service Death Benefit Account
0164	Employer contribution to the Canadian Forces Superannuation Account-Current
0165	Employer contribution to the Canadian Forces Superannuation Account-Actuarial deficiency
0166	Employer contribution to Canadian Forces Supplementary Death Benefit under Part II
0167	Employer contribution to Retirement Compensation Arrangements Account
0168	Employer contribution to the Royal Canadian Mounted Police (RCMP) Superannuation Account-Actuarial deficiency
0169	Employer contribution to Employment Insurance
0170	Employer contribution to Royal Canadian Mounted Police (RCMP) Superannuation Account
0171	Employer contribution to Members of Parliament Retirement Allowance Account
0172	Employer contribution to Canada and Quebec pension plans
0173	Employer contribution to other pension programs including Judges Act
0174	Employer contribution to hospital and medical plans
0176	Employer contribution for disability insurance
0177	Employer contributions-Other
017	 Reallocation of expenditures under Standard object 01
0179	Personnel-Reallocation of capital expenditures
018	Supplementary personnel costs
0181	Executive Interchange and other exchange programs
0182	Supplementary employee benefits
0184	Provincial workers’ compensation boards payments and recoveries
0185	Other pension payments charged to expenses
0186	Other supplementary personnel costs
0187	Accrual of salaries and benefits
0188	Return of pension contributions charged to expenses
02	Transportation and communications
020	Relocation
0207	Employee relocation in Canada
0208	Employee relocation outside Canada and/or return
021	Postage, freight, express, and cartage
0210	Transportation of things not elsewhere specified
0212	Postage and parcel post
0213	Courier services
022	Telecommunication services
0223	Communications/Network services (includes services for analog, digital or combined analog & digital, parts, peripherals and cabling)
0230	Voice communications services
0231	Data communications services
0232	Image/Video communications services (includes telepresence/video conferencing services)
025	Travel-Public Servants
0251	Public servant travel-Support core mandate activities
0252	Public servant travel-Stakeholder engagement
0253	Public servant travel-Support internal governance
0254	Public servant travel-Employee training
0255	Public servant travel-Other reasons
026	Travel-Non-public servants
0261	Non-public servant travel-Support core mandate activities
0262	Non-public servant travel-Stakeholder engagement
0263	Non-public servant travel-Support internal governance
0264	Non-public servant travel-Support employee training
0265	Non-public servant travel-Other reasons
029	Reallocation of expenditures under standard object 02
0299	Transportation and communications-Reallocation of capital expenditures
03	Information
030	Advertising services
0301	Advertising services
031	Publishing services
0311	Publishing services
032	Printing and imaging services
0321	Printing services
0322	Imaging services
033	Exposition and related services
0331	Exposition services
0332	Audio-visual services
034	Communications research services
0341	Communications research services
035	Communications professional services
0351	Communications professional services not elsewhere specified
0352	Public relations services
036	Subscriptions and data access services
0361	Electronic subscriptions and electronic publications
0362	Data and database access services
039	Reallocation of expenditures under standard object 03
0399	Information-Reallocation of capital expenditures
04	Professional and special services
040	Business services
0401	Accounting and audit services
0402	Human resources management services
0403	Financial management services
0404	Communications services
0405	Real property services
0406	Material services
0407	Acquisition services
0811	Contracted building cleaning
0815	Collection agency fees and charges
0816	Service provider fees related to loan administration
0851	Banking services
0852	Real estate services
0853	Provincial administration of public service and merchant seamen compensation legislation
0854	Motor vehicle licences
0855	Acquisition and contract charges
0856	Provincial/territorial administrative costs
0859	Other business services not elsewhere specified
041	Legal services
0410	Legal services
042	Engineering and architectural services
0420	Engineering services not elsewhere specified
0421	Architectural services
0422	Engineering consultants-Construction
0423	Engineering consultants-Other
0495	Services related to the assessment of potentially contaminated sites
0496	Services related to the remediation of contaminated sites
0497	Services related to the care and maintenance of contaminated sites
0498	Services related to the monitoring of previously contaminated sites
043	Scientific and research services
0430	Scientific services
0431	Scientific consultants
0492	Research contracts
044	Training and educational services
0440	Education-Non-public servants
0444	Teachers and instructors on contract
0445	Tuition fees for courses where employees take training on their own time
0446	Training consultants
0447	Tuition fees and costs of attending courses including seminars not elsewhere specified
0448	Purchase of training packages and courses
045	Health and welfare services
0450	Hospital services
0451	Other health services not elsewhere specified
0452	Welfare services
0453	Physicians and surgeons
0454	Paramedical personnel
0455	Dental services
046	Protection services
0460	Protection services
047	Informatics services
0473	Information technology and telecommunications consultants
0474	Information management services
0475	Information technology services
0812	Computer services (includes IT solutions/deliverables as well as IT managed services)
048	Management consulting
0491	Management consulting
082	Special fees and services
0821	Membership fees
0822	Hospitality
0823	Conference fees
086	Temporary help services
0813	Temporary help services
087	Interpretation and translation services
0493	Interpretation services
0494	Translation services
088	Construction services
0881	Construction services
089	Other services
0499	Other professional services not elsewhere specified
0819	Non-professional personal service contracts not elsewhere specified
0890	Other administrative service that is designated by order of the Governor in Council
0891	Personal services
0892	Recreational services
0899	Professional and special services-Reallocation of capital expenditures
05	Rentals
050	Rental of land
0501	Rental of land
051	Rental of buildings
0510	Rental of residential buildings
0511	Rental of office buildings
0512	Rental of industrial and commercial buildings
0513	Rental of institutional buildings
0514	Rental of other buildings
052	Rental of informatics equipment
0522	Rental of image/video communications equipment (includes telepresence/video conferencing equipment, cabling, parts and peripherals)
0582	License/Maintenance fees for client software related to Distributed Computing Environment (DCE)
0583	License/Maintenance fees for application software (including COTS) and application development and delivery software
0584	License/Maintenance fees for operating system and utility software related to servers, storage, peripherals and components
0585	License/Maintenance fees for networking software
0587	Rental of computer equipment related to production and operations (P&O) environment-All servers, storage, printers, etc. (includes all related parts and peripherals)
0588	Rental of computer equipment related to Distributed Computing Environment (DCE)-Desktop/personal/portable (includes all related parts and peripherals)
0589	Rental of communications/networking equipment (includes analog, digital and combined analog/digital equipment, cabling, parts and peripherals)
0590	License/Maintenance fees for image/video communications software (includes telepresence/video conferencing software)
053	Rental of machinery, office furniture & fixtures, & other equipment
0533	Rental of machinery, office furniture and fixtures and other equipment
054	Rental of motor and other vehicles
0540	Rental of motor and other vehicles
055	Capital lease-Purchases
0555	Capital lease-Tangible capital assets
056	Rental of aircraft and ships
0561	Rental of aircraft
0566	Rental of ships
057	Rental-Other
0570	Rental-Other
059	Reallocation of expenditures under Standard object 05
0599	Rentals-Reallocation of capital expenditures
06	Repair and maintenance
060	Repair of engineering works
0601	Marine installations
0607	Highways, roads and streets
0608	Runways, landing fields and tarmac
0611	Waterworks and sewage systems
0619	Electric power installations
0628	Other engineering works
063	Repair of buildings
0630	Office buildings
0634	Commercial buildings
0635	Industrial buildings
0639	Institutional buildings
0640	Buildings and/or installations for telecommunications, computers and/or electronic/automated office systems
0645	Other buildings
0646	Residential buildings
065	Repair of machinery and equipment
0655	Processing machinery
0656	Heating, air-conditioning and refrigeration equipment
0658	Electric lighting, distribution and control equipment
0660	Measuring, controlling, laboratory, medical and optical instruments, apparatus and accessories
0664	Communications/Networking equipment (includes analog, digital and combined analog/digital equipment, cabling, parts and peripherals)
0665	Other equipment
0668	Image/Video communications equipment (includes telepresence/video conferencing equipment, cabling, parts and peripherals)
0671	Other office equipment
0672	Computer equipment related to production and operations (P&O) environment-All servers, storage, printers, etc. (includes all related parts and peripherals)
0673	Computer equipment related to Distributed Computing Environment (DCE)-Desktop/personal/portable (includes all related parts and peripherals)
0675	Ships and boats
0676	Aircraft
0681	Road motor vehicles-Military
0682	Road motor vehicles-Non-military
0683	Miscellaneous vehicles
069	Reallocation of expenditures under standard object 06
0699	Purchased repair and maintenance-Reallocation of capital expenditures
07	Utilities (standard object 07)
070	Utility services
0701	Electricity
0702	Natural gas
0703	Sewer and water
0705	Waste disposal
0709	Other utility services
079	Reallocation of expenditures under standard object 07
1199	Utilities, materials and supplies-Reallocation of capital expenditures
1	Goods, land, buildings and works
11	Materials and supplies (standard object 07)
111	Food, feed, beverages and tobacco
1111	Live animals, including their fodder
1112	Meat, fish and their preparations
1113	Dairy products and other animal products
1114	Vegetables and fruits, edible products, fats and preparations
1115	Miscellaneous food, food materials and food preparations
1116	Beverages and tobacco
112	Mineral products
1121	Salt, sulphur, ores, earth and stone
1122	Gasoline
1123	Aviation fuel
1124	Diesel fuel
1125	Light fuel oil
1126	Heavy fuel oil
1127	Lubricating fuel and greases
1128	Other mineral fuels, oils and products
113	Chemical products
1130	Inorganic and organic chemicals, including plastics, rubber and products, and excluding tires and tubes
1132	Pharmaceutical and other medicinal products
1133	Explosives, fireworks, and pyrotechnic products, etc.
1134	Photographic or cinematography goods
1139	Miscellaneous chemical products
114	Wood, paper and wood products
1141	Wood and articles of wood
1142	Paper and paperboard
1143	Printed matter, including books, newspapers, pictures, manuscripts and forms
115	Personal goods
1151	Uniforms
1152	Other clothing
1153	Footwear
1159	Miscellaneous textiles, headgear, umbrellas, etc.
116	Metals and metal products
1160	Ferrous metals
1161	Non-ferrous metals
1163	Cutlery
1164	Miscellaneous metal products
117	Miscellaneous goods and products
1171	Medical supplies, instruments, and apparatus
1172	Office and stationers supplies
1173	House furnishing, excluding furniture
1174	Horticultural products
1175	Precious metals and stones and its products
1176	Glass or glass products
1179	Miscellaneous manufactured articles
12	Acquisition of machinery and equipment, including parts and consumable tools (standard object 09)
121	Acquisition of machinery and machinery parts
1211	Special industry machinery
1212	Tools and implements
1219	Other machinery and parts
122	Acquisition of informatics equipment and parts
1223	Image/Video communications equipment (includes telepresence/video conferencing equipment, cabling, parts and peripherals)
1282	Computer equipment related to Production and Operations (P&O) environment-All servers, storage, printers, etc. (includes all related parts and peripherals)
1283	Computer equipment related to Distributed Computing Environment (DCE)-Desktop/personal/portable (includes all related parts and peripherals)
1284	Client software related to Distributed Computing Environment (DCE)
1285	Application software (including COTS) and application development and delivery software
1286	Operating system and utility software related to servers, storage, peripherals and components
1287	Networking software
1289	Communications/Networking equipment (includes analog, digital and combined analog/digital equipment, cabling, parts and peripherals)
1291	Image/Video communications software (includes telepresence/video conferencing software)
123	Acquisition of office equipment and furniture including parts
1231	Office furniture and furnishings, including parts
1239	Other office equipment and parts
124	Acquisition of equipment and furniture including parts
1241	Plumbing equipment and fittings, including parts
1242	Electric lighting, distribution and control equipment and Parts
1243	Measuring, controlling, laboratory, medical and optical equipment and parts
1244	Radar equipment and parts
1245	Safety and sanitation equipment and parts
1246	Other furniture and fixtures including parts
1249	Other equipment and Parts
125	Acquisition of aircraft and ships, including parts
1250	Aircraft
1251	Aircraft parts
1252	Mobile service system
1253	Satellite and spacecraft acquisition and parts
1256	Ships and boats
1257	Ships and boats Parts
126	Acquisition of other vehicles and parts
1261	Road motor vehicles
1263	Road motor vehicles parts
1264	Other vehicles
1267	Miscellaneous vehicles parts, including tires and tubes
127	Arms and ammunition
1271	Weapons (including parts)
1273	Ammunition
129	Reallocation of expenditures under standard object 09
1299	Acquisition of machinery and equipment-Reallocation of capital expenditures
13	Acquisition of land, buildings and works (standard object 08)
130	Acquisition of land
1301	Acquisition of land
131	Acquisition of engineering works
1310	Marine installations
1316	Roads, highways and airport runways
1335	Bridges, trestles, culverts, overpasses and viaducts
1339	Other engineering works
134	Acquisition of non-residential buildings
1340	Office buildings
1343	Commercial buildings
1350	Industrial buildings
1356	Schools and other educational buildings
1357	Hospitals, sanatoria, clinics and first-aid stations
1358	Other institutional buildings
1360	Buildings or installations for telecommunications, computer and/or office systems
1362	Passenger terminals-Air, bus, boat, train and other
1363	Armouries, barracks, drill halls, etc.
1364	Laboratories
1369	Other non-residential buildings
137	Acquisition of residential buildings
1370	Residential buildings
139	Reallocation of expenditures under standard object 08
1399	Acquisition of land, buildings and works-Reallocation of capital expenditures
2	Transfer payments (standard object 10)
20	Transfer payments to persons
200	Payments to senior citizens
2001	Old age security payments
201	Payments for pensions
2011	Pensions World Wars I and II
2012	War Veterans' allowances
2013	Pensions to former government employees not entitled under current superannuation acts
2014	Payments to former civilians and uniformed personnel
2019	Other payments for pensions
202	Transfer payments to promote employment
2022	Assistance to persons to encourage employment
2023	Payments relating to improvement and promotion of employability of individuals
2029	Other transfer payments to persons for promotion of employment
203	Other transfer payments to persons
2032	Payments to Aboriginal people
2035	Assistance to immigrants and refugees
2041	Transfer payments to persons for research and development (including scholarships)
2049	Other non-recoverable payments to persons
2051	Recoverable payments to persons
2055	Contingency recoverable payments to persons
2057	Child tax benefit
2060	Goods and services tax (GST) credit to persons
21	Transfer payments to industry
210	Agricultural subsidies
2102	Transfer payments to industry for the benefit of producers under the Farm Income Protection Act
2103	Payments under agricultural income disaster assistance (AIDA)
2107	Miscellaneous agricultural subsidies
212	Other subsidies to industry
2120	Other freight rate subsidies to industry
2122	Steamship subsidies
2125	Assistance to industry to encourage employment
2126	Subsidy payments to industry for research and development
2127	Payments to industry under loan guarantees
2130	Payments for the Confederation Bridge
2132	Payments to Aboriginal corporations
2133	Payments to financial institutions under the Canada Students Loan Act and Canada Student Financial Assistance Act
2139	Other non-recoverable subsidies to industry
2151	Recoverable subsidy payments to industry
2155	Contingency-Recoverable subsidy payments to industry
217	Transfer payments for capital assistance
2170	Transfer payments to industry for Research and Development
2171	Transfer payments to the defence industry for capital assistance
2174	Payments to industry under industrial and regional development
2178	Energy conservation projects
2179	Other Non-recoverable Transfer payments to industry for Capital Assistance
2181	Recoverable payments to industry for capital assistance
2185	Contingency-Recoverable payments to industry for capital assistance
22	Transfer payments to provinces and territories
221	Transfer payments to provinces and territories for Education
2212	Payments for official languages to provinces and territories
2214	Alternative payments to provinces under the Canada Student Financial Assistance Act
2215	Payments to Quebec for Cree and Inuit education
2216	Payments to non-native educational institutions
2217	Payments to non-native school boards
2218	Special payments to provinces under the Apprentice Loans Act
2219	Other Transfer payments to provinces and territories for Education
222	Fiscal transfer payments
2221	Payments to provinces and territories under taxation agreements
2223	Statutory grants to provinces and territories (authorized under the Constitution Acts)
2232	Canada Health and Social Transfer payments
2233	Alternative payments to provinces and territories for standing programs
2239	Other Fiscal Transfer payments to provinces and territories
224	Other Transfer payments to provinces and territories
2241	Payments to provinces and territories for services to young offenders
2243	Payments for legal aid systems to provinces and territories
2244	Payments for environmental projects to provinces and territories
2245	Crop insurance payments to provinces and territories
2247	Assistance to provinces and territories to encourage employment
2248	Canada-Nova Scotia Offshore Revenue Account and Fiscal equalization Offshore Petroleum Resource Accord
2249	Payments to provinces and territories for provincial highways, secondary and access roads
2250	Transfer payments to territories for operating expenditures
2253	Canada/Quebec accord on immigration
2254	Canada/Newfoundland Development Fund
2255	Payments to provinces under Canada Infrastructure Program
2257	Development initiatives paid to provinces and territories under the general development and subsidiary agreements
2259	Other Transfer payments to provinces and territories
23	Transfer payments to or on behalf of international organizations and foreign countries
230	Transfer payments for development assistance to other countries
2301	Purchase of goods for development assistance
2302	Purchase of services for development assistance
2303	Payments for development assistance to Canadian non-government organizations
2304	Other payments for development assistance to foreign countries
231	Transfer payments to international organizations
2311	Payments to United Nations and related organizations
2312	Contributions to North Atlantic Treaty Organization (NATO) and NATO-related programs
2314	Payments to the International Development Association
2315	Payments to international banks and financial institutions
2319	Payments to other international organizations
232	Other transfer payments to or on behalf of international organizations and foreign countries
2321	Transfer payments to promote Canadian export sales
2322	International Food Aid Program
2323	Transfer payments to Thirty Meter Telescope
2329	Other transfer payments outside Canada to or on behalf of international organizations and foreign countries
239	Foreign exchange gain/loss
2390	Foreign exchange gain/loss on transfer payments
24	Transfer Payments to organizations, including Crown corporations and non-profit organizations
241	Transfer payments to universities
2411	Payments to universities in aid of research
2412	Assistance to encourage employment
2419	Other Transfer payments to universities
242	Transfer payments to Aboriginal organizations
2421	Payments to First Nations, Inuit and Métis school boards
2422	Payments to other First Nations, Inuit and Métis educational institutions
2423	Payments to other First Nations, Inuit and Métis associations
243	Transfer payments to other non-profit institutions and other organizations
2431	Payments to non-profit national organizations
2432	Payments to provincial/territorial non-profit organizations
2433	Payments to local non-profit organizations
2434	Assistance to non-profit organizations to encourage employment
2436	Payments for research and development to non-profit organizations
2437	Payments for the environment to non-profit organizations
2449	Other transfer payments to non-profit institutions and other organizations
245	Payments to Crown corporations
2451	Payments to Crown corporations
26	Transfer payments to municipalities and local organizations
261	Transfer payments to municipalities
2611	Grants in lieu of property taxes paid to municipalities
2613	Assistance to municipalities to encourage employment
2614	Payments to municipalities under Canada Infrastructure Program
2619	Other Transfer payments to municipalities
262	Transfer payments to other local organizations
2621	Payments to non-native educational institutions
2622	Payments to non-native school boards
28	Reallocation of transfer payments
281	Reallocation of transfer payments Between Programs or Departments
2811	Grants in lieu of taxes recovered from other departments
282	Transfer payments expenses recorded for accounting purposes
2821	Provision for valuation for loans, investments and advances
2822	Expenses for accrued liabilities
2823	Removal of low value amounts related to transfer payments
3	Other expenditures
30	Transfers to Crown corporations and other entities (standard object 12)
300	Transfers to Schedule III, Part I Corporations and their Wholly-Owned Subsidiaries
3001	Atomic Energy of Canada Ltd.
3003	Canada Mortgage and Housing Corporation
3005	Canadian Commercial Corporation
3009	National Capital Commission
3010	Export Development Canada
3011	Standards Council of Canada
3012	VIA Rail Canada Inc.
3014	The Jacques-Cartier and Champlain Bridges Inc.
3017	Marine Atlantic Inc.
3018	Canadian Dairy Commission
3023	Canadian Museum for Human Rights
3024	Canadian Museum of Civilization
3025	Canadian Museum of Nature
3026	National Museum of Science and Technology
3027	National Gallery of Canada
3029	Other
3030	Canadian Tourism Commission Corporation
3031	Enterprise Cape Breton
3032	Canadian Museum of Immigration at Pier 22
304	Transfers to Schedule III, Part II Corporations and their wholly-owned subsidiaries
3041	Canada Post Corporation
3059	Other
306	Transfers to other Crown corporations and other entities
3061	Canada Council
3062	Canadian Broadcasting Corporation
3063	International Development Research Centre
3064	National Arts Centre Corporation
3065	Telefilm Canada
3079	Other
31	Public debt charges (standard object 11)
310	Interest on unmatured debt of Canada
3101	Marketable bonds payable in Canadian currency
3102	Canada Savings Bonds (CSB)
3103	Special nonmarketable securities
3104	Treasury bills
3105	Marketable bonds payable in foreign currencies
3106	Notes and loans payable in foreign currencies
3107	Canada bills payable in foreign currency
311	Interest on specified purpose accounts and other liabilities
3111	Interest on superannuation and other pension accounts
3112	Interest on the Employment Insurance Account
3113	Interest on the Canada Pension Plan Account
3114	Interest on other liabilities
312	Interest on other accounts
3121	Interest on Special Drawing Rights and other foreign exchange accounts
313	Bond discounts and premiums
3131	Amortized Bond discounts and premiums
314	Cost of issuing and servicing the public debt
3142	Commission and remuneration on bonds
3143	Cost of servicing Canadian and foreign debt
32	Other subsidies and payment (standard object 12)
321	Deficits and write-offs to losses
3213	Losses of money
3214	Deficits and write-offs not elsewhere specified
3215	Deletion and write-offs of loans, investments and advances
3216	Loss on foreign currency transactions
3217	Forgiveness of loans, investments, and advances
323	Transfers to non-budgetary funds and accounts
3239	Transfers to non-budgetary funds and accounts
324	Discounts earned
3241	Discounts/Rebates earned for early payment to suppliers or through the use of acquisition cards
325	Miscellaneous expenditures
3248	Damage and other claims against the Crown resulting from the Phoenix pay system transition
3249	Court awards to industry
3250	Court awards to persons
3251	Damage and other claims against the Crown
3252	Interest, administration or service charges, and other penalty charges
3253	Interest and service charges paid to financial institutions
3254	Removal of low value amounts related to program expenditures
3256	Canadian Security Intelligence Service
3257	Ex gratia payments
3258	Communications Security Establishment
3259	Miscellaneous expenditures not Elsewhere Classified
326	Adjustment of reserves
3261	Adjustment of provision for valuation of financial claims
3262	Adjustment of reserves for Loan Guarantees
3263	Allowance for increase in value of certain financial obligations
3269	Other adjustments
329	Reallocation of expenditures under Standard object 12
3299	Other subsidies and payments-Reallocation of capital expenditures
3A	Expenditures from internal sources or for accounting purposes
34	Other expenditures From Internal Sources or for Accounting Purposes (Standard Object 12)
342	Amounts paid between or within departments for administrative overhead, or other charges
3421	General administrative services charged by other departments or by other programs within a department
3422	Suspense account (debit)-Other government departments
3424	Suspense activity allocation
3425	Reallocation of expenditures/costs within a department
3427	Reallocation of costs under shared cost programs
3428	Payments in lieu of taxes paid to Public Works and Government Services Canada (PWGSC)
3429	Other
343	Amounts charged to revolving funds by departments or agencies
3431	Overhead or other amounts charged directly to revolving funds by departments or agencies
3432	Interest charged to revolving funds by department of finance
3433	Reallocation of expenditures/costs within revolving funds
3439	Other
344	Customs and excise duties, and federal sales tax
3441	Customs import duties
3442	Excise duties and federal sales tax
345	Expenses charged to or from asset accounts for amortization or other purposes
3451	Amortization expenses for capital assets
3452	Usage of inventory
3453	Recognition of unamortized expenses related to assets
3459	Amortization of other assets accounts
346	Expenses charged to or from liability accounts
3461	Allowance for vacation pay and similar employee benefits
3462	Allowance for bad debts
3463	Charges to remediation liabilities
3469	Charges to other liability accounts
347	Transfer or incremental charges between appropriations
3471	Incremental charges from other appropriations
3472	Incremental recoveries from other appropriations (credit)
37	Reallocation of expenditures/Recognition of revenue-From internal sources (standard object 12)
371	Recoveries of expenditures between programs or departments
3711	Overhead or other amounts recovered by departments and agencies from revolving funds
3712	Amounts recovered for general administrative services by other departments or by other programs within a department
3714	Suspense activity allocation
3715	Recoveries of costs under shared cost programs
3717	Recoveries of expenditures/costs within a department
3718	Suspense account (credit balance)-Other government departments
3719	Other
372	Recoveries of expenditures from specified purpose and other accounts
3721	Recovery of expenses through recognizing revenue from restricted specified purpose accounts
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
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
4573	Police services to local governments
4574	Other services to Local Governments
4576	Police services to 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
4612	Amounts recovered for general administrative services by other departments or other programs within a department
4613	Subsidy received by a revolving fund from an appropriation
4615	Recoveries of costs from shared cost programs
4616	Recoveries from allocation of expenditures/costs within revolving funds
4619	Other
462	Services to other government departments as per section 29.2 of the Financial Administration Act
4620	Human resources management services
4621	Financial management services
4622	Information Management services
4623	Information Technology services
4624	Communications services
4625	Real property services
4626	Material services
4627	Acquisition services
4628	Other administrative service that is designated by order of the Governor in Council
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
4679	Other
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
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
C	Objects for Assets, Liabilities and Other transactions
5	Assets
50	Loans, investments, and advances
501	Loans
5010	Acquisition of loans with cash
5011	Acquisition of loans with other assets
5013	Loans to appropriation-dependent Crown corporations
5015	Settlement of loans with cash
5016	Settlement of loans with other assets
5018	Repayment of loans from appropriation-dependent Crown corporations
5020	Foreign currency translation of loans
5021	Write-off of loans
5029	Other adjustments to Loans
503	Advances
5030	Acquisition of other advances with cash
5031	Acquisition of other advances with other assets
5032	Acquisition of travel advances
5033	Advances to consolidated specified purpose accounts
5035	Settlement of other advances with cash
5036	Settlement of other advances with other assets
5038	Repayment of advances from consolidated specified purpose accounts
5040	Foreign currency translation of advances
5041	Write-off of advances
5049	Other adjustments to Advances
505	Investments
5050	Acquisition of investments with cash
5051	Acquisition of investments through capitalization of financial claims
5052	Acquisition of investments with other assets
5053	Investments in consolidated specified purpose accounts
5054	Investments in appropriation-dependent Crown corporations
5055	Disposal of investments for cash
5056	Disposal of investments for other assets
5057	Repayment of investments from appropriation-dependent Crown corporations
5058	Repayment of investments by consolidated specified purpose accounts
5060	Foreign currency translation of investments
5061	Write-off of investments
5069	Other adjustments to Investments
507	Investments of the Canada Pension Plan Investment Fund
5070	Acquisition of investments with cash
5071	Transfers from the Canada Pension Plan accounts
5075	Disposal of investments with cash
5079	Other adjustments to Investments
51	Foreign exchange accounts
511	International Monetary Fund and Special Drawing Rights transactions
5100	Acquisition of claims with cash
5101	Acquisition of claims in exchange for Special Drawing Rights or International Monetary Fund notes
5111	Settlement of claims in exchange for Special Drawing Rights or International Monetary Fund notes
5121	Issues of notes payable to the International Monetary Fund (IMF)
5123	Redemption of notes payable to the International Monetary Fund (IMF)
5130	Maintenance of value adjustments
5131	Year end valuation adjustment
5159	Other adjustments
516	Exchange Fund Account-Advances (restricted claims)
5160	Advances provided to the Exchange Fund Account
5161	Settlements of advances
5163	Year-end valuation adjustment
5169	Other adjustments
52	Cash accounts
529	Cash account
5299	Net Increase or Decrease in Cash account
53	Accounts receivable
539	Accounts receivable
5399	Net Increase or Decrease in Accounts receivable
6	Liabilities
60	Specified purpose accounts (SPAs)
601	Pension insurance and social security accounts
6001	Contributions by current employees or participants
6002	Contributions by current employees-Public Service corporations
6003	Contributions by government employees for past services or in arrears
6004	Contributions by Public Service corporations employees for past service or in arrears
6005	Contributions by retired employees
6012	Contributions by government-As employer
6013	Contributions by Public Service corporations as employer
6017	Death benefit general contributions
6018	Death benefit single contributions
6020	Actuarial adjustments
6022	Transfers from other pension plans
6023	Refundable tax recovered from the  Canada Revenue Agency
6025	Return on investment
6027	Interest credited to the account
6029	Other receipts
6030	Payment of benefits
6034	Payment of minimum benefits
6035	Pension division payments
6037	Return of contributions-Government employees
6038	Return of contributions-Public Service corporation employees
6045	Transfers to other pension plans
6046	Refundable tax remitted to the Canada Revenue Agency
6047	Withdrawal of surplus
6051	Operating expenses
6053	Transfer to Pension Investment Board
6056	Transfer from Pension Investment Board
6058	Pension transfer value payments
6059	Other payments
606	Provincial tax collection agreements
6060	Estimated collections of taxes
6063	Installment payments to provinces for taxes
607	Crown corporations deposits
6079	Net Increases or Decreases in Crown corporations deposits
608	Other deposits and trust funds
6081	Deposits received
6082	Interest received
6083	Transfers from budgetary expenditures
6084	Deposit of securities held in trust
6085	Refunds
6086	Payments made in accordance with authorities
6087	Return of securities held in trust
6089	Other adjustments
609	Miscellaneous accounts
6099	Net increases or decreases in other specified purpose accounts
61	Unmatured debt transactions
611	Unmatured debt payable
6111	Issue of debt
6115	Redemption of unmatured debt
6116	Transfers to matured debt (on retirement of debt)
6117	Revaluation of unmatured debt
6118	Unmatured debt payable-Exchange Rate Changes
6119	Other adjustments
62	Transactions relating to other liabilities
621	Interest due on unmatured debt (including compound interest on Canada Savings Bonds)
6211	Interest charges accrued
6212	Interest due
6213	Payments to claimants
622	Matured debt
6221	Transfers from unmatured debt
6222	Redemption of debts
6225	Write-off of Matured debt (Transfer to Revenue)
6227	Matured debt Revaluation
629	Miscellaneous
6299	Net increase or decrease in other liability
7	Other
70	Other accounts/transactions
702	Allowance for valuation of assets and liabilities
7021	Allowance for valuation of financial claims (incl. allowance for doubtful accounts)
7022	Allowance for statutory accounts payable
7023	Allowance for employee benefits
7029	Other allowances
703	Unamortized deficiencies on superannuation accounts
7031	Increase to reflect actuarial deficiencies recorded
7032	Decrease resulting from amortization of actuarial deficiencies
704	Unamortized Discount on Treasury bills
7041	Increase to Reflect Discount on New Treasury bills
7042	Decrease Resulting from Amortization of Discount on Treasury bills
706	Accumulated amortization
7061	Accumulated amortization on Capital Assets
709	Other transactions
7099	Net Increase or Decrease in Other transactions
8	Accumulated deficit
80	Unrestricted amounts
801	Unrestricted amounts in the Accumulated deficit
8011	Increases
8012	Decreases
802	Year-end closing of departmental accounts
8021	Closing of control accounts
8022	Closing of revenue and expense accounts
81	Consolidated specific purpose accounts
810	Consolidation of specified purpose accounts
8103	Other adjustments
811	Employment Insurance Account
8110	Contributions by employees, their employers and other participants
8114	Return on investment
8116	Other receipts
8117	Payment of benefits
8120	Operating expenses
8122	Other payments and Adjustments
815	Crop reinsurance fund
8150	Receipts from provinces
8151	Interest-free advances from the Government of Canada
8153	Payments to provinces
8154	Repayment of advances to the Government of Canada
816	Agricultural Commodities Stabilization Account
8161	Receipts from participating provinces and producers
8167	Payments to participating producers
817	Goods and services tax (GST) refundable advance accounts on purchases
8171	Payment of GST on purchases
8172	Payment of QST on purchases
8173	Reimbursement of QST by Revenu Québec
818	Seized Property Proceeds Account
8181	Proceeds from forfeited assets and fines
8184	Payments of operating and other expenses
8186	Payment of claims against the Crown and other expenses to outside parties
8187	Payment of proceeds to other governments
8188	Transfer of Net Proceeds to Other revenue
819	New Parks and Historic Sites Account
8190	Donations (unspecified)
8191	Net proceeds from the sale of federal real property
8192	Contributions from the Government of Canada
8194	Other receipts
8195	Disbursements to outside parties
8196	Disbursements (internal to government)
8197	Contributions to outside parties
82	Consolidated deposit and trust accounts
820	Gifts, donations and bequests accounts
8200	Receipts
8201	Payments
821	Insurance accounts
8210	Receipts
8211	Transfers from budgetary appropriations
8215	Payments
822	Earmarked fees and levies
8220	Receipts
8225	Payments
829	Other restricted accounts
8290	Other receipts
8295	Other payments
83	Consolidation of appropriation-Appropriation dependent and enterprise Crown corporations
831	Consolidation of appropriation-Appropriation dependent and enterprise Crown corporations
8300	Accumulated deficit/surplus brought forward-Consolidation of all Crown corporations
8312	Gain/Loss for the year-Enterprises Crown Corporations
8313	Other adjustments
832	Allowance for employee benefits
8321	Net change in allowance-Employee benefit
833	Revenue and expenditures
8339	Expenses-Other
834	Cash balances
8340	Net change-Cash in transit
835	Accounts receivable of appropriation-dependant Crown corporations (with outside parties)
8350	Net Change-Accounts receivable
836	Loans, Investments and Advances by ADCC'S (With outside parties)
8360	Net change-Loans, investment and advances by appropriation-dependant Crown corporations
837	Accounts payable of appropriation-dependant Crown corporations (with outside parties)
8371	Net change-Other liabilities ADCC
838	Borrowings of appropriation dependant Crown corporations (with outside parties)
8380	Net change-Other liabilities appropriation-dependent Crown corporations borrowings
84	Government elimination of inter-entity transactions and balances consolidation of appropriation-dependent Crown corporations
840	Government elimination of inter-entity revenue and expenditure transactions
8400	Other revenue-Return on investments
8402	Other revenue
8419	Expenses-Other elimination inter-entity transactions
842	Government elimination of inter-entity liability balances
8422	Unmatured debt held by appropriation-dependant Crown corporations
8425	Specified purpose accounts-Due to appropriation-dependant Crown corporations
844	Government elimination of inter-entity asset balances
8440	Elimination of inter-entity loans, investments or advances in ADCC
8443	Allowance for valuation of assets and liabilities
9	Identification of partnering department for interdepartmental transactions
9DDD	Interdepartmental settlement