Appendix

Table 1
Concordance of Canadian government finance statistics with Government final consumption expenditure
Table summary
Concordance of Canadian government finance statistics with Government final consumption expenditure
Canadian government finance statistics Government final consumption expenditure
EXPENSE  
Compensation of employees (21) Wages and salaries
Use of goods and services (22) Use of goods and services
Consumption of fixed capital (23) Consumption of fixed capital
Interest (24) -
Subsidies (25) -
Grants (26) -
Social benefits (27), of which: social security benefits in kind (2712) and social assistance benefits in kind (2722) Social transfers in kind via market producers (includes: Medicare and drug plans)
Other expense (28) -
Non expense items (29) -
REVENUE (selected items)  
Sales of goods and services from administrative fees (1422) and incidental sales by nonmarket establishments (1423) Less: Revenue from sales of goods and services

Table 2
Canadian classification of household final consumption expenditure
Table summary
Canadian classification of household final consumption expenditure
Main consumption category Code
Food and non-alcoholic beverages C11
Alcoholic beverages, tobacco and cannabis C12
Clothing and footwear C13
Housing, water, electricity, gas and other fuels C14
Furnishings, household equipment and other goods and services related to the dwelling and property C15
Health C16
Transport C17
Communications C18
Recreation and culture C19
Education C21
Food, beverage and accommodation services C22
Insurance and financial services C23
Miscellaneous goods and services C24
Net expenditure abroad C25

Aggregation details of Canadian classifications of the functions of government (CCOFOG)

CCOFOG are organized by divisions at the aggregate level with details at a class level. Each class has a function that is either individual or collective, not both. Hence they can be aggregated up to the division level, creating a share within a division for collective versus individual services. The table below lists the main divisions of CCOFOG and the types of services it contains. All functions in the table below include only expense items that are concorded to SNA concepts as explained in the concepts section. Additional information regarding CCOFOG can be found here

The full detailed classification can be found here

Table 3
Canadian classification of the function of governments main divisions and type of service (CS - collective services, IS - individual services)
Table summary
Canadian classification of the function of governemnts main divisions and type of service
Division   Type of service
General public services 701 CS
Defense 702 CS
Public order and safety 703 CS
Economic affairs 704 CS
Environmental protection 705 CS
Housing and community amenities 706 CS
Health 707 CS, IS
Recreation, culture, and religion 708 CS, IS
Education 709 CS, IS
Social protection 710 CS, IS
Table 4
Allocation of select sales of goods and services to individual and collective services
Table summary
This table shows components of sales of goods and services and their corresponding classification of service and function.
Government finance statistics component Individual or collective service Function (required for individual services only)
1422.1 - Drivers licences CS -
1422.9 - Administrative fees n.e.c. CS -
1423.1 - Sales of goods and services to public sector units CS -
1423.2 - Community services CS -
1423.3.1 - Residential rentals IS Social protection
1423.3.2 - Non-residential rentals CS -
1423.3.9 - Rental n.e.c. CS -
1423.4 - Tuition and school fees IS Education
1423.5 - Parking CS -
1423.6 - Special care facilities IS Social protection
1423.7 - Recreation and culture facilities IS/CS split from expense applied for IS and CS Recreation culture and religion
1423.9 - Incidental sales by nonmarket establishments n.e.c. CS, except for sale from health boards -
1423.9 - Incidental sales by nonmarket establishments n.e.c., of which: from health boards IS/CS split from expense applied for IS and CS Health
Table 5
Supply and use table product classifications used to distribute the benchmark expenditure of the Non profit institutions serving households
Table summary
Supply and use table product classifications used to distribute the benchmark expenditure of the Non-profit institutions serving households
Supply and use table product classification Industry code
Educational services provided by non-profit institutions serving households NNP610000
Ambulatory health care services provided by non-profit institutions serving households NNP621000
Social assistance services provided by non-profit institutions serving households NNP624000
Arts, entertainment and recreation services provided by non-profit institutions serving households NNP710000
Religious services NNP813100
Grant-making, civic, and professional and similar organization services NNP813A01
Labour organization membership services NNP813930
Political organization services NNP813940
Other services provided by non-profit institutions serving households NNP999999
Table 6
Proxies used to distribute social transfers in kind in the distributions of household economic accounts (DHEA)
Table summary
This table shows social transfer in kind categories and the corresponding proxy used to distribute the component in the distributed household economic accounts
Social transfers in kind category Proxy
Health Health expenditure by age and by province
Education - Primary and secondary education Number of children at primary and secondary school age
Education - College education Share of university and college tuition fees paid by households
Education - University education Share of university and college tuition fees paid by households
Recreation and culture Number of household members
Social protection Number of household members
Housing Presence of housing subsidy
Other services - Grant making, civic, and professional and similar organization services Number of household members
Other services - Religious services Number of household members
Other services - Political organization services Number of adults 18 and older
Other services - Labour organization membership services Union dues paid by households
Other services provided by non-profit institutions serving households Number of household members
Date modified: