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Fiscal Reference Tables : 4
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Provincial and Territorial Governments Public Accounts

Table 17
Newfoundland and Labrador

Year	Own- source revenues	Federal cash transfers	Total revenues	Total program expenditures	Debt charges	Total expenditures	Other(1)	Deficit (-) or surplus	Financial requirement (-)/ source	Net  debt
	(millions of dollars)
1986-87	1,126	1,157	2,283	2,078	436	2,514		-231	-157	3,150
1987-88	1,328	1,218	2,546	2,286	457	2,743		-197	-251	3,289
1988-89	1,350	1,315	2,664	2,436	454	2,890		-226	-257	3,195
1989-90	1,505	1,426	2,931	2,647	459	3,106		-175	-179	3,369
1990-91	1,569	1,398	2,967	2,824	490	3,314		-347	-238	3,550
1991-92	1,681	1,427	3,108	2,888	496	3,384		-276	-484	3,918
1992-93	1,693	1,500	3,194	2,967	488	3,455		-261	-202	4,270
1993-94	1,696	1,462	3,158	2,864	500	3,364		-205	-202	6,453
1994-95	1,887	1,710	3,597	3,041	1,004	4,045	74	-374	-235	6,831
1995-96	2,076	1,572	3,647	3,115	822	3,937	100	-190	-100	7,121
1996-97	2,132	1,578	3,711	3,092	819	3,911	93	-107	-318	7,254
1997-98	1,981	2,019	4,000	3,131	865	3,996	129	133	-490	7,301
1998-99	1,961	1,834	3,795	3,131	1,008	4,139	157	-187	-573	7,851
1999-00	2,134	1,620	3,755	3,285	883	4,168	144	-269	-326	8,087
2000-01	2,144	1,757	3,901	3,430	951	4,382	131	-350	-294	8,437
2001-02	2,243	1,657	3,900	3,572	942	4,514	146	-468	-434	8,932
2002-03	2,360	1,589	3,950	3,765	979	4,744	150	-644	-199	10,616
2003-04	2,651	1,543	4,194	4,151	982	5,133	25	-914	-307	11,487
2004-05	2,799	1,513	4,312	4,032	940	4,972	171	-489	-226	11,888
2005-06	3,498	1,880	5,378	4,409	947	5,356	178	199	-2,093	11,684
2006-07	3,597	1,743	5,340	4,590	777	5,367	181	154	-760	11,558
2007-08	5,144	1,794	6,938	5,032	730	5,762	200	1,377	N/A	10,285
Source: Public Accounts of Newfoundland and Labrador. (For 2007-08: 2008 Budget).
(1) Net income of government business enterprises.
Due to a break in the series following accounting changes, data from 1994-95 onward are not directly comparable with earlier years.

Table 18
Prince Edward Island

Year	Own- source  revenues	Federal cash  transfers	Total  revenues	Total program  expenditures	Debt  charges	Total  expenditures	Other(1)	Deficit (-) or surplus	Financial requirement (-)/ source	Net debt
	(millions of dollars)
1986-87	270	244	514	460	67	527		-13	-61	163
1987-88	312	245	557	503	71	574		-17	-61	179
1988-89	344	282	626	556	81	637		-11	-70	191
1989-90	374	299	673	594	87	681		-8	-59	199
1990-91	395	312	707	632	95	727		-20	-60	219
1991-92	416	299	715	662	103	765		-50	-115	269
1992-93	408	303	711	692	101	793		-82	-108	351
1993-94	457	282	739	699	111	810		-71	-83	772
1994-95	480	332	812	704	117	821	7	-1	-2	990
1995-96	481	308	789	669	120	789	4	4	-12	986
1996-97	513	287	800	692	118	810	7	-4	-47	990
1997-98	496	292	788	702	102	804	9	-7	-4	997
1998-99	502	350	852	750	101	852	6	6	-12	990
1999-00	547	353	900	806	103	908	3	-5	-39	1,024
2000-01	568	383	952	855	108	963	0	-12	-77	1,036
2001-02	573	400	974	876	106	982	-9	-17	-76	1,053
2002-03	628	341	969	895	103	998	-26	-55	-95	1,178
2003-04	634	387	1,021	988	106	1,095	-52	-125	-131	1,313
2004-05	673	444	1,116	1,031	105	1,136	-14	-34	1	1,330
2005-06	726	444	1,170	1,059	110	1,169	0	1	-121	1,323
2006-07	756	474	1,231	1,086	120	1,207	0	24	-72	1,312
2007-08	751	516	1,267	1,187	116	1,303	0	-37	-49	1,365
Source: Public Accounts of Prince Edward Island. (For 2007-08: 2008 Budget).
(1) Pension adjustment and Workforce Renewal Program adjustment (2004-05).

Table 19
Nova Scotia

Year	Own- source revenues	Federal cash transfers	Total revenues	Total program expenditures	Debt charges	Total expenditures	Other(1)	Deficit (-) or surplus	Financial requirement (-)/ source	Net debt
	(millions of dollars)
1986-87	1,746	1,210	2,956	2,777	558	3,335	102	-277	-495	3,504
1987-88	1,955	1,253	3,208	2,977	566	3,543	108	-227	-405	3,756
1988-89	2,109	1,438	3,547	3,347	560	3,907	118	-242	-461	3,947
1989-90	2,245	1,530	3,775	3,602	571	4,173	131	-267	-500	4,454
1990-91	2,349	1,599	3,948	3,676	672	4,348	143	-257	-540	4,731
1991-92	2,321	1,602	3,923	3,799	682	4,481	152	-406	-657	5,426
1992-93	2,335	1,591	3,926	3,916	779	4,695	152	-617	-678	7,288
1993-94	2,493	1,567	4,060	3,861	865	4,727	121	-546	-831	8,120
1994-95	2,510	1,858	4,368	3,799	912	4,711	110	-233	-548	8,514
1995-96	2,548	1,938	4,486	3,907	897	4,804	116	-201	-535	8,715
1996-97	2,751	1,757	4,508	3,813	811	4,624	0	-116	-332	9,139
1997-98	2,522	1,927	4,449	4,018	865	4,884	-7	-442	-536	9,290
1998-99	2,637	2,016	4,653	4,414	1,003	5,418	503	-261	-907	10,298
1999-00	2,850	1,972	4,822	4,508	1,060	5,568	-51	-797	-443	11,231
2000-01	3,023	2,040	5,063	4,434	1,115	5,549	633	147	-388	11,370
2001-02	3,203	2,054	5,257	4,555	1,161	5,715	572	113	-307	12,144
2002-03	3,366	1,908	5,274	4,737	1,046	5,782	535	28	-649	12,226
2003-04	3,743	2,024	5,767	5,196	1,040	6,236	507	38	-447	12,328
2004-05	3,932	2,327	6,259	5,604	1,034	6,638	549	170	-500	12,305
2005-06	4,317	2,426	6,742	6,023	988	7,011	508	239	-169	12,239
2006-07	4,602	2,570	7,172	6,579	930	7,508	519	182	-209	12,357
2007-08	5,044	3,023	8,066	7,208	925	8,133	486	419	63	12,115
Source: Public Accounts of Nova Scotia.
(1) Includes sinking fund earnings, net income (losses) of government business enterprises, unusual items and consolidation and accounting adjustments.

Table 20
New Brunswick

Year	Own- source revenues	Federal cash transfers	Total revenues	Total program expenditures	Debt charges	Total expenditures	Other(1)	Deficit (-) or surplus	Financial requirement (-)/ source	Net debt
	(millions of dollars)
1986-87	1,733	1,160	2,893	2,866	395	3,261	-	-368	-553	2,588
1987-88	1,918	1,261	3,179	3,100	415	3,515	-	-335	-465	2,919
1988-89	2,167	1,360	3,527	3,179	427	3,606	-	-79	-250	2,993
1989-90	2,214	1,459	3,673	3,260	437	3,697	-	-24	-227	3,013
1990-91	2,297	1,504	3,801	3,507	475	3,982	-	-182	-464	3,236
1991-92	2,352	1,455	3,807	3,686	476	4,162	-	-354	-669	3,603
1992-93	2,268	1,742	4,011	3,737	538	4,275	-	-264	-573	5,297
1993-94	2,507	1,517	4,024	3,705	585	4,290	-	-266	-513	5,810
1994-95	2,672	1,626	4,298	3,732	645	4,377	-	-79	-460	5,889
1995-96	2,803	1,623	4,426	3,791	595	4,386	-	41	-310	5,850
1996-97	2,950	1,521	4,471	3,840	564	4,405	-	66	47	5,783
1997-98	2,786	1,653	4,439	3,865	574	4,439	-	0	-337	5,788
1998-99	2,325	2,122	4,447	4,034	616	4,651	-	-204	-441	5,992
1999-00	2,974	1,827	4,801	4,219	611	4,830	-	-30	-516	7,056
2000-01	3,068	1,795	4,863	4,082	637	4,719	-100	43	-303	6,915
2001-02	3,216	2,035	5,251	4,421	652	5,073	-100	79	-316	6,759
2002-03	3,331	1,930	5,261	4,710	661	5,371	110	1	-393	6,865
2003-04	3,534	1,918	5,452	5,051	583	5,634	-	-182	-345	6,965
2004-05	3,627	2,355	5,982	5,167	581	5,748	-	234	-93	6,828
2005-06	3,930	2,393	6,323	5,497	591	6,088	-	235	-771	6,714
2006-07	4,185	2,464	6,649	5,853	559	6,412	-	237	-523	6,578
2007-08	4,380	2,539	6,919	6,318	583	6,901	-	18	-1,047	6,976
Source: Public Accounts of New Brunswick. (For 2007-08: 2008 Budget).
(1) Contribution to/from Fiscal Stabilization Fund.

Table 21
Quebec

Year	Own- source   revenues	Federal cash   transfers	Total   revenues	Total program   expenditures	Debt   charges	Total   expenditures	Other(1)	Deficit (-) or   surplus	Financial requirement (-)/ source	Accumulated deficit
	(millions of dollars)
1986-87	19,525	5,828	25,353	24,769	3,556	28,325	-	-2,972	-1,737	28,716
1987-88	21,992	6,117	28,109	26,830	3,675	30,505	-	-2,396	-1,366	31,115
1988-89	23,366	6,386	29,752	27,654	3,802	31,456	-	-1,704	-1,005	32,819
1989-90	24,359	6,674	31,033	28,782	4,015	32,797	-	-1,764	-816	34,583
1990-91	26,073	6,972	33,045	31,583	4,437	36,020	-	-2,975	-1,482	37,558
1991-92	27,720	6,747	34,467	34,102	4,666	38,768	-	-4,301	-2,655	41,885
1992-93	27,561	7,764	35,325	35,599	4,756	40,355	-	-5,030	-3,913	46,914
1993-94	28,165	7,762	35,927	35,534	5,316	40,850	-	-4,923	-3,826	51,837
1994-95	28,815	7,494	36,309	36,248	5,882	42,130	-	-5,821	-4,876	57,677
1995-96	30,000	8,126	38,126	36,039	6,034	42,073	-	-3,947	-2,948	61,624
1996-97	30,522	6,704	37,226	34,583	5,855	40,438	-	-3,212	-2,136	64,833
1997-98	33,604	5,656	39,260	34,690	6,765	41,455	38	-2,157	-1,684	82,581
1998-99	35,982	7,813	43,795	37,052	6,573	43,625	-44	126	523	82,577
1999-00	38,346	6,064	44,410	37,850	6,752	44,602	199	7	710	82,469
2000-01	40,335	7,895	48,230	40,165	6,972	47,137	-666	427	-516	81,992
2001-02	38,440	8,885	47,325	41,888	6,687	48,575	1,272	22	-615	84,538
2002-03	40,409	8,932	49,341	43,865	6,583	50,448	379	-728	-1,637	85,885
2003-04	41,920	9,370	51,290	45,339	6,655	51,994	346	-358	-1,466	86,290
2004-05	44,381	9,229	53,610	47,656	6,853	54,509	235	-664	-418	87,224
2005-06	45,743	9,969	55,712	49,230	6,875	56,105	429	37	-209	91,699
2006-07	49,685	11,015	60,700	51,796	7,000	58,796	-1,795	109	-2,826	95,759
2007-08	49,295	13,625	62,920	54,635	7,003	61,638	-1,282	0	-952	94,639
Source: Public Accounts of Quebec. (For 2007-08: 2008 Budget).
(1) Includes the net results of consolidated organizations, transactions with the budgetary reserve and transfers to the Generations Fund.
Due to a break in the series following the implementation of the accounting reform, data from 1997-98 onward are not directly comparable with earlier years.

Table 22
Ontario

Year	Own- source revenues	Federal cash transfers	Total revenues	Total program expenditures	Debt charges	Total expenditures	Other	Deficit (-) or surplus	Financial requirement (-)/ source	Net debt
	(millions of dollars)
1986-87	24,345	4,870	29,215	28,638	3,211	31,849	-	-2,634	-2,199	31,531
1987-88	27,174	4,984	32,158	31,171	3,476	34,647	-	-2,489	-1,878	34,020
1988-89	31,878	5,113	36,991	34,703	3,767	38,470	-	-1,479	-2,033	35,499
1989-90	35,861	5,364	41,225	37,318	3,817	41,135	-	90	-242	35,409
1990-91	37,130	5,762	42,892	42,145	3,776	45,921	-	-3,029	-3,001	38,438
1991-92	34,429	6,324	40,753	47,487	4,196	51,683	-	-10,930	-10,826	49,368
1992-93	34,253	7,554	41,807	48,942	5,293	54,235	-	-12,428	-15,524	61,796
1993-94	36,603	7,071	43,674	47,747	7,129	54,876	-	-11,202	-11,900	80,599
1994-95	38,432	7,607	46,039	48,336	7,832	56,168	-	-10,129	-10,800	90,728
1995-96	41,857	7,880	49,737	50,062	8,475	58,537	-	-8,800	-8,842	101,864
1996-97	43,936	5,778	49,714	48,012	8,607	56,619	-	-6,905	-12,464	108,769
1997-98	47,684	5,098	52,782	48,019	8,729	56,748	-	-3,966	-9,827	112,735
1998-99	51,535	4,515	56,050	49,036	9,016	58,052	-	-2,002	-12,600	114,737
1999-00	59,157	5,885	65,042	53,347	11,027	64,374	-	668	-10,400	134,398
2000-01	60,165	6,129	66,294	53,519	10,873	64,392	-	1,902	N/A	132,496
2001-02	58,780	7,754	66,534	55,822	10,337	66,159	-	375	N/A	132,121
2002-03	59,997	8,894	68,891	59,080	9,694	68,774	-	117	N/A	132,647
2003-04	58,507	9,893	68,400	64,279	9,604	73,883	-	-5,483	N/A	138,816
2004-05	65,959	11,882	77,841	70,028	9,368	79,396	-	-1,555	N/A	140,921
2005-06	70,974	13,251	84,225	74,908	9,019	83,927	-	298	N/A	141,928
2006-07	76,361	14,036	90,397	79,297	8,831	88,128	-	2,269	N/A	141,100
2007-08	80,525	16,597	97,122	87,608	8,914	96,522	-	600	N/A	142,418
Source: Public Accounts of Ontario.
Due to a break in the series following the line-by-line consolidation of the Ontario Electricity Financial Corporation, data from 1999-2000 onward are not directly comparable with earlier years.

Table 23
Manitoba

Year	Own- source revenues	Federal cash transfers	Total revenues	Total program expenditures	Debt charges	Total expenditures	Other(1)	Deficit (-) or surplus	Financial requirement (-)/ source	Net debt
	(millions of dollars)
1986-87	2,226	1,161	3,387	3,535	411	3,946	0	-559	-1,248	3,767
1987-88	2,726	1,313	4,039	3,848	490	4,338	0	-300	-1,777	4,415
1988-89	2,975	1,568	4,543	4,045	439	4,484	-200	-141	-1,275	4,332
1989-90	2,949	1,657	4,606	4,261	487	4,748	0	-142	-1,028	4,449
1990-91	2,983	1,695	4,678	4,536	501	5,037	67	-292	-2,168	4,773
1991-92	3,146	1,821	4,967	4,779	492	5,271	-30	-334	-1,990	5,216
1992-93	2,882	1,816	4,698	4,905	559	5,464	200	-566	-2,352	6,378
1993-94	3,247	1,629	4,876	4,752	585	5,337	30	-431	-2,063	6,806
1994-95	3,310	1,895	5,205	4,804	597	5,401	0	-196	-1,700	6,901
1995-96	3,789	1,873	5,662	4,913	592	5,505	0	157	-986	6,854
1996-97	4,107	1,716	5,823	4,929	539	5,468	-264	91	-1,566	6,474
1997-98	3,920	1,884	5,804	5,232	520	5,752	25	76	-190	9,719
1998-99	4,393	1,560	5,953	5,442	515	5,957	36	31	-126	9,926
1999-00	4,335	2,073	6,408	6,042	465	6,507	110	11	-1,217	10,046
2000-01	4,739	2,091	6,830	6,182	511	6,693	-96	40	-332	9,888
2001-02	4,623	2,206	6,829	6,406	414	6,820	54	63	-533	10,001
2002-03	4,874	2,230	7,104	6,705	321	7,026	-74	4	-700	10,341
2003-04	5,936	2,723	8,659	8,437	799	9,236	0	-577	-717	11,129
2004-05	6,983	3,157	10,140	8,813	765	9,578	0	562	-904	10,687
2005-06	7,622	3,103	10,725	9,521	810	10,331	0	394	-664	10,520
2006-07	7,603	3,317	10,920	9,655	835	10,490	0	430	-782	10,403
2007-08	8,504	3,657	12,161	11,022	810	11,832	0	329	-1,969	10,432
Source: Public Accounts of Manitoba. (For 2007-08: 2008 Budget).
(1) Includes the contribution to/from the Fiscal Stabilization Fund and contributions to the Debt Retirement Fund.
Due to a break in the series following the move to summary account budgeting, data from 2003-04 onward are not directly comparable with earlier years.

Table 24
Saskatchewan

Year	Own- source revenues	Federal cash transfers	Total revenues	Total program expenditures	Debt charges	Total expenditures	Other(1)	Deficit (-) or surplus	Financial requirement (-)/ source	Net debt
	(millions of dollars)
1986-87	2,012	789	2,801	3,840	193	4,033		-1,232	-1,677	1,965
1987-88	2,382	914	3,296	3,556	282	3,838		-542	-158	2,517
1988-89	2,628	1,067	3,695	3,700	320	4,020		-324	-642	2,885
1989-90	2,927	1,231	4,158	4,013	523	4,536		-378	-1,001	3,316
1990-91	3,169	1,489	4,658	4,544	475	5,019		-361	-423	3,688
1991-92	2,789	1,260	4,049	4,390	502	4,892		-843	-1,069	5,999
1992-93	3,072	1,304	4,376	4,228	740	4,968		-592	-538	6,587
1993-94	3,432	1,248	4,680	4,079	873	4,952		-272	-86	7,769
1994-95	3,928	1,297	5,225	4,215	882	5,097		128	271	7,641
1995-96	4,157	975	5,132	4,264	849	5,113		19	-190	7,622
1996-97	4,742	761	5,503	4,302	794	5,096		407	938	7,215
1997-98	4,609	553	5,162	4,372	755	5,127		35	390	7,180
1998-99	4,642	961	5,603	4,830	745	5,575		28	520	7,152
1999-00	4,648	1,209	5,857	5,077	696	5,773		83	-69	7,069
2000-01	5,881	872	6,754	5,257	664	5,921	-775	58	58	7,011
2001-02	4,822	1,237	6,059	5,721	617	6,338	280	1	-75	7,010
2002-03	5,656	801	6,457	5,762	611	6,374	-82	1	69	7,009
2003-04	5,525	1,033	6,558	6,166	603	6,768	211	1	-124	7,054
2004-05	6,126	1,666	7,792	6,448	579	7,027	-383	383	505	6,880
2005-06	6,952	1,265	8,218	7,133	545	7,678	-139	400	391	6,636
2006-07	7,254	1,389	8,643	7,707	538	8,245	-105	293	357	6,446
2007-08	8,244	1,603	9,847	8,036	528	8,564	-641	641	904	5,950
Source: Public Accounts of Saskatchewan.
(1) Contribution to/from the Fiscal Stabilization Fund and to the Saskatchewan Infrastructure Fund.

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