Fiscal Reference Tables
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The Fiscal Reference Tables provide annual data on the financial position of the federal, provincial-territorial and local governments. The data are presented on both a Public Accounts basis—corresponding to the accounting conventions used to report financial information to the respective legislatures—as well as on a National Accounts basis—as prepared by Statistics Canada and the Organisation for Economic Co-operation and Development.
The Fiscal Reference Tables for the Federal Government—Public Accounts have been revised to reflect the following changes:
- Historical revisions to the Canadian System of National Accounts released on October 1, 2012 by Statistics Canada.
- The reclassification of prior years’ results to reflect the Government’s adoption of a new accounting standard of the Public Sector Accounting Board regarding the presentation of certain tax expenditures. The adoption of this standard has resulted in the reclassification of certain refundable tax credits previously netted against tax revenues to transfer payments, with no overall impact on the budgetary balance.
- A restatement of the 2011-12 opening balances of other liabilities, net debt and the accumulated deficit to reflect the Government’s recording, for the first time, of an obligation for accumulated sick leave entitlements. This accounting change has also resulted in a restatement of the 2011-12 budgetary deficit.
- The reclassification of certain figures to conform to the current year’s presentation.
The Fiscal Reference Tables— National Economic Accounts have been revised to reflect the following changes:
- The adoption of the Government Finance Statistics (GFS) accounting framework, developed by the International Monetary Fund (IMF)—an internationally accepted accrual accounting framework, fully integrated with the United Nation’s System of National Accounts. Note that public finance data back to 1981 on a Canadian System of National Accounts (CSNA) basis are also available from Statistics Canada’s CANSIM Table 380-0080.
- National Balance Sheet Accounts tables have been reclassified, with a greater focus on presenting assets and liabilities by type. Further disaggregation is available from Statistics Canada’s CANSIM Table 378-0121.
For information or clarification, please contact Nicholas Leswick at 613-995-6391, Fiscal Policy Division, Department of Finance, Ottawa, Ontario, K1A 0G5.
Table of Contents
1. Fiscal transactions (millions of dollars)
2. Fiscal transactions (per cent of GDP)
3. Revenues (millions of dollars)
4. Revenues (per cent of GDP)
5. Revenues (per cent of total)
6. Other taxes and duties
7. Expenses (millions of dollars)
8. Expenses (per cent of GDP)
9. Expenses (per cent of total)
10. Major transfers to persons
11. Major transfers to other levels of government
12. Details of program expenses
13. Public debt charges
14. Interest-bearing debt
15. Gross debt and net debt
16. Unmatured debt held by outside parties
17. Actual, cyclically adjusted and primary-cyclically adjusted budgetary balances
18. Newfoundland and Labrador
19. Prince Edward Island
20. Nova Scotia
21. New Brunswick
27. British Columbia
29. Northwest Territories
31. All provinces and territories (millions of dollars)
32. All provinces and territories (per cent of GDP)
33. Total government revenue
34. Total government expense
35. Total government saving and capital and financial account
36. Federal government revenue
37. Federal government expense
38. Federal government saving and capital and financial account
39. Provincial and territorial government revenue
40. Provincial and territorial government expense
41. Provincial and territorial government saving and capital and financial account
42. Local and Aboriginal government revenue
43. Local and Aboriginal government expense
44. Local and Aboriginal government saving and capital and financial account
45. Total Canada Pension Plan and Québec Pension Plan
46. Actual, cyclically adjusted and primary-cyclically adjusted budget balances
47. Federal government liabilities and assets
48. Provincial, local and Aboriginal governments' liabilities and assets
49. Social security funds
50. Total government liabilities and assets