5 1 1 T r a n s f e r P a y m e n t s
5 1 1 1 Transfer Payments to or on Behalf of Individuals 5 1 1 1 1 Old Age Security and Related Payments
5 1 1 1 2 Employment Insurance Benefits 5 1 1 1 3 Child Tax Benefits
5 1 1 1 4 Goods and Services Tax (GST) Credit to Persons 5 1 1 1 5 Assistance to Encourage Employment
5 1 1 1 6 C a n a d a S t u d e n t L o a n s o r G r a n t s 5 1 1 1 7 P e n s i o n s t o V e t e r a n s
5 1 1 1 8 Payments to Native Peoples 5 1 1 1 9 Oth er Transf ers to Indivi du als 5 1 1 2 0 Appr entic e L oans Program
5 1 1 2 Transfer Payments to or on Behalf of Individuals Through the Tax S y s t e m
5 1 1 2 1 Children's Special Allowances
5 1 1 2 2 Children Special Allowance Accrual 5 1 1 2 3 Working Income Tax Benefit
5 1 1 2 4 Refundable Medical Expense Supplement 5 1 1 2 5 Child Tax Benefits Accrual
5 1 1 2 6 Goods and Services Tax (GST) Credit to Persons Accrual 5 1 1 2 8 Universal Child Care Benefit
5 1 1 2 9 Energy Cost Benefits
5 1 1 3 Transfer Payments to Other Levels of Government Within Canada 3 1 5 1 1 3 0 C a n a d a H e a l t h T r a n s f e r
5 1 1 3 2 Equ alization Payments
5 1 1 3 3 Other Fiscal Arrangement Transfers by Dept of Finance
5 1 1 3 4 Payments to Territorial Governments for Operating Expenditures 5 1 1 3 5 P a y m e n t s M a d e u n d e r I n f r a s t r u c t u r e C a n a d a
5 1 1 3 7 Q u e b e c A b a t e m e n t 5 1 1 3 8 Canada Social Transfer
5 1 1 3 9 Other Transfers to Other Levels of Government
5 1 1 4 Transfer Payments to Other Levels of Government 3 1
5 1 1 4 1 Other transfers to Other Levels of Government by Dept of Finance 5 1 1 4 2 Gas Tax Fund Transfers
5 1 1 5 P a y m e n t s t o I n d u s t r y
5 1 1 5 1 Payments to Agricultural Producers 5 1 1 5 2 I n d u s t r i a l D e v e l o p m e n t P a y m e n t s
5 1 1 5 9 O t h e r T r a n s f e r s t o I n d u s t r y 5 1 1 6 P a y m e n t s t o O t h e r C o u n t r i e s a n d I n t e r n a t i o n a l O r g a n i z a t i o n s 5 1 1 6 1 I n t e r n a t i o n a l D e v e l o p m e n t A s s i s t a n c e 5 1 1 6 9 O t h e r T r a n s f e r s t o O t h e r C o u n t r i e s a n d I n t e r n a t i o n a l O r g a n i z a t i o n s 5 1 1 7 P a y m e n t s t o O r g a n i z a t i o n s , I n c l u d i n g C r o w n C o r p o r a t i o n s a n d N o n - P r o f i t O r g a n i z a t i o n s
5 1 1 7 1 Payments to or on Behalf of Native Peoples 5 1 1 7 2 Consolidated Other Entities Expenses
5 1 1 7 3 Cons olida te d Other Entit ies E x penses - Con tra
5 1 1 7 4 O t h e r T r a n s f e r s t o N o n - P r o f i t O r g a n i z a t i o n s - C o n t r a 5 1 1 7 5 P a y m e n t s t o C r o w n C o r p o r a t i o n s
5 1 1 7 8 T r a n s f e r p a y m e n t s b y C o n s o l i d a t e d F o u n d a t i o n s 5 1 1 7 9 O t h e r T r a n s f e r s t o N o n - P r o f i t O r g a n i z a t i o n s
5 1 1 8 Foreign Exchange Gain/Loss
5 1 1 8 0 Foreign Exchange Gain/Loss on Transfer Payments 5 1 1 9 P a y m e n t s t o O t h e r S e c t o r s
5 1 1 9 1 Payments to Consolidated Specified Purpose Accounts 5 1 1 9 2 Provision for Loan Guarantees
5 1 1 9 9 Oth er Transf ers to any Ot her S ecto r
5 1 2 Crown Corporation and Other Entities Expenses 5 1 2 9 Crown Corporation and Other Entities Expenses 5 1 2 9 0 C o n s o l i d a t e d C r o w n C o r p o r a t i o n E x p e n s e s
5 1 2 9 1 Enterprises Crown Corporation (ECC) - Modified Equity - Share of Losses 5 1 2 9 2 C o n s o l i d a t e d C r o w n C o r p o r a t i o n E x p e n s e s - C o n t r a
5 1 2 9 3 C o n s o l i d a t e d o t h e r e n t i t i e s e x p e n s e s
5 1 2 9 4 C o n s o l i d a t e d o t h e r e n t i t i e s e x p e n s e s - C o n t r a
513 Operating Expenses
5 1 3 1 Personnel Operating Expenses
5 1 3 1 1 Salaries and Wages (including Allowances) 3 2 5 1 3 1 2 Employer Contribution Costs 3 3
5 1 3 1 3 O t h e r S u p e r a n n u a t i o n R e l a t e d C o s t s
5 1 3 1 4 Pension and Similar Payments to Former Employees 5 1 3 1 5 P e n s i o n P r o v i s i o n A d j u s t m e n t s
5 1 3 2 O p e r a t i n g a n d M a i n t e n a n c e 5 1 3 2 1 O p e r a t i n g E x p e n s e s 3 4
5 1 3 2 5 Cost of Goods Sold for Inventories
514 Amortization Expenses on Capital Assets
5 1 4 0 A m o r t i z a t i o n E x p e n s e s o n L e a s e h o l d I m p r o v e m e n t s 5 1 4 0 1 A m o r t i z a t i o n E x p e n s e s o n L e a s e h o l d I m p r o v e m e n t s
5 1 4 1 Amortization Expenses on Capital Assets - Buildings and Works 5 1 4 1 2 Amortization Expenses - Buildings
5 1 4 2 Amortization E xpenses on Capi tal Assets - Mach inery and E quipment 5 1 4 2 1 A m o r t i z a t i o n E x p e n s e s - M a c h i n e r y a n d E q u i p m e n t 5 1 4 2 2 A m o r t i z a t i o n E x p e n s e s - C o m p u t e r H a r d w a r e 5 1 4 2 3 A m o r t i z a t i o n E x p e n s e s - C o m p u t e r P u r c h a s e d a n d D e v e l o p e d S o f t w a r e 5 1 4 2 4 A m o r t i z a t i o n E x p e n s e s - A r m s a n d W e a p o n s 5 1 4 2 9 A m o r t i z a t i o n E x p e n s e s - O t h e r E q u i p m e n t i n c l u d i n g F u r n i t u r e 5 1 4 3 Amortization Expenses on Vehicles
5 1 4 3 1 A m o r t i z a t i o n E x p e n s e s - S h i p s a n d B o a t s 5 1 4 3 2 A m o r t i z a t i o n E x p e n s e s - A i r c r a f t
5 1 4 3 3 Amortization Expenses - Motor Vehicles (Non-Military) 5 1 4 3 4 Amortization Expenses - Military Vehicles
5 1 4 3 9 Amortization Expenses - Other Vehicles
5 1 4 6 Crown Corporation - Amortization Expenses on Tangible Capital Assets 5 1 4 6 1 C r o w n C o r p o r a t i o n s - A m o r t i z a t i o n E x p e n s e s - A l l C a t e g o r i e s
5 1 4 6 2 Other Entities - Amortization Expenses - All Categories
5 1 5 L o s s o n S a l e o f A s s e t s
5 1 5 1 Loss on Sale or Other Disposal of Physical Assets 5 1 5 1 1 Loss on Disposal of Physical Assets
5 1 5 1 2 Loss on Sale of Bullion and Coinage
5 1 5 1 4 Losses on Sales of Real Property to Canada Lands Company
5 1 5 1 5 Crown Corporation - Loss on Disposal of Tangible Capital Assets 5 1 5 1 6 Other entities - Loss on Disposal of Tangible Capital Assets
5 1 5 2 Loss on Sale of Government Organizations 5 1 5 2 1 Loss on Sale of Crown Corporations
5 1 5 2 2 Loss on Sale of Departmental Organizations 5 1 5 2 3 Loss on Sale of Joint and Mixed Enterprise
516 Consolidated Specified Purpose Account Expenditures
5 1 6 1 Major Consolidated Secified Purpose Accounts Expenditures 5 1 6 1 1 A d m i n i s t r a t i o n E x p e n s e s - E m p l o y m e n t I n s u r a n c e A c c o u n t 5 1 6 1 3 R e - I n s u r a n c e A m o u n t s P a i d t o t h e P r o v i n c e s
5 1 6 1 4 Payments from Agricultural Commodities Stabilization Board Accounts 5 1 6 1 5 A d m i n i s t r a t i o n e x p e n s e s - E m p l o y m e n t I n s u r a n c e O p e r a t i n g A c c o u n t 5 1 6 1 9 O t h e r A c c o u n t s
5 1 6 2 Insurance, Donation, Bequest Expenses and Other Payments 5 1 6 2 1 Pollution Claims and Expenses from the Oil Pollution Fund 5 1 6 2 2 P a y m e n t s f r o m O t h e r I n s u r a n c e A c c o u n t s
5 1 6 3 Other Consolidated Specified Purpose Accounts
5 1 6 3 1 Pay m ents from E nvironmen tal St udi es Resear ch Fu nd
5 1 6 3 3 Payments from Canadian Commercial Bank and Northland Bank Account 5 1 6 3 4 Payments from Seized Property Proceeds Account
5 1 6 3 5 Payments from Earmarked Fees and Other Levies 5 1 6 3 6 Payments from New Parks and Historic Sites Account
5 1 6 3 9 O t h e r P a y m e n t s
517 Other Program Expenses
5 1 7 1 I n v e s t m e n t E x p e n s e s 5 1 7 1 1 Loss on Foreign Exchange
5 1 7 1 2 Loss on Foreign Exchange Re-Valuations at Year-End 5 1 7 1 9 O t h e r I n v e s t m e n t E x p e n s e s
5 1 7 2 Miscellaneous Expenses
5 1 7 2 1 E x p o r t D e v e l o p m e n t C a n a d a - A d m i n i s t r a t i o n C h a r g e s 5 1 7 2 2 Miscellaneous Special Payments, e.g. Court Awards 3 5 5 1 7 2 4 G o v e r n m e n t C o n t i n g e n c i e s A c c o u n t
5 1 7 2 5 Su spens e A ccount for Dup licate P aym ents 5 1 7 2 6 In t eres t on Overdue S upp li er s Accoun ts 5 1 7 2 9 Other Miscellaneous Expenses
5 1 7 3 Oth er Program Expenses f o r Acco u nting Pur poses 5 1 7 3 1 Provision for Valuation
5 1 7 3 2 Bad Debt Expense
5 1 7 3 3 L o s s e s o n W r i t e - O f f s a n d W r i t e - D o w n s 5 1 7 3 5 Amortization of Confederation Bridge 5 1 7 3 6 B a d D e b t - E m p l o y m e n t I n s u r a n c e
5 1 7 3 7 P a y m e n t s t o o t h e r c o n s o l i d a t e d e n t i t i e s - C o n t r a 5 1 7 3 9 Oth er Program Expenses f o r Acco u nting Pur poses
5 1 7 4 Payments to Enterprise Crown Corporations and Other Entities 3 7 5 1 7 4 1 E x p o r t D e v e l o p m e n t C a n a d a
5 1 7 4 2 C a n a d a P o s t C o r p o r a t i o n 5 1 7 4 4 C a n a d a P o r t s C o r p o r a t i o n
5 1 7 4 9 Oth er Payments to Enterpr ise Cr o wn C orpo rations and O th er Entities 5 1 7 5 1 Canada Mortgage and Housing Corporation (Minister's Account) 4 9
5 1 7 5 P a y m e n t s t o C o n s o l i d a t e d C r o w n C o r p o r a t i o n s 3 7
5 1 7 5 0 P a y m e n t s t o C o n s o l i d a t e d C r o w n C o r p o r a t i o n s - C o n t r a 5 1 7 5 2 C a n a d i a n B r o a d c a s t i n g C o r p o r a t i o n
5 1 7 5 3 Telefilm Canada 5 1 7 5 4 Marine Atlantic Inc 5 1 7 5 5 VIA Rail Canada Inc
5 1 7 5 6 In t ernational Developmen t R esear ch Cen tre 5 1 7 5 7 National Capital Commission
5 1 7 5 9 O t h e r P a y m e n t s t o C o n s o l i d a t e d C r o w n C o r p o r a t i o n s 5 1 7 6 Special Payments
5 1 7 6 1 Fuel Rebate Program Payments 5 1 7 6 2 Fuel Rebate Program Accrual Basis
5 1 7 7 Bad Debt Expense - Tax Revenues 5 1 7 7 1 Personal Income Taxes
5 1 7 7 3 Goods and Sales Tax (GST) 5 1 7 7 4 Excise Tax and Duties 5 1 7 7 5 Energy Taxes
5 1 7 7 6 O t h e r T a x e s
5 1 7 7 7 C u s t o m s D u t i e s a n d T a x e s o n I m p o r t s 5 1 7 7 8 S o u r c e D e d u c t i o n s
5 1 7 7 9 N o n - R e s i d e n t s
5 1 7 9 Interest Expense on Tax Refunds
5 1 7 9 0 Interest Expense - Personal Income Taxes 5 1 7 9 1 I n t e r e s t E x p e n s e - C o r p o r a t e I n c o m e T a x e s 5 1 7 9 2 I n t e r e s t E x p e n s e - N o n - R e s i d e n t T a x e s 5 1 7 9 3 Interest Expense - Goods and Services Tax
5 1 7 9 4 Interest Expense - Other Excise Taxes and Duties 5 1 7 9 5 Interest Expense - Other Interest Paid on Tax Refunds
518 Distribution of Provision for Valuation Accounts
5 1 8 1 Provision for Valuation for Transfer Payments to Other Levels of G o v e r n m e n t
5 1 8 1 1 Canada Health and Social Transfer (CHST) 5 1 8 1 2 Medical Care
5 1 8 1 4 Fiscal Arrangements
5 1 8 1 9 Provision for Valuation for Other Levels of Government - Other 5 1 8 2 Provision for Valuation for Other Transfer Payments
5 1 8 2 1 Accounts Payable - Employment Insurance (EI) Benefits 5 1 8 2 2 Accounts Payable for Crop Reinsurance
5 1 8 2 3 Valuation for Beef Plan - National Tripartite Stabilization Program (NTSP) 5 1 8 2 4 Provision for claims and litigations - Indian Affairs and Northern
D e v e l o p m e n t
5 1 8 2 5 Valuation for Other Payments to Persons 5 1 8 2 6 P r o v i s i o n f o r v e t e r a n p a y m e n t s
5 1 8 2 7 Provision for RCMP payments
5 1 8 2 9 Provision for Valuation for all Other Transfer Payments 5 1 8 3 Provision for Valuation for Crown Corporations
5 1 8 3 1 Provision for Crown Corporations
5 1 8 3 2 Provision for Crown Corporations (Contra) 5 1 8 4 Provision for Personnel Expenses
5 1 8 4 1 Personnel Expenses to Defence
5 1 8 4 2 Personnel Expenses to All Other Departments
5 1 8 4 3 Provision for Valuation for Interest on Pensions - Finance