Archived - Fiscal Reference Tables
September 2006

Archived information

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The Fiscal Reference Tables provide annual data on the financial position of the federal and provincial 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:

  • A restatement of prior years' results to reflect the move from the net to the gross basis of presentation of revenues and expenses. Under the net basis, certain expenses were netted against budgetary revenues and certain revenues were netted against expenses. The move to the gross basis of presentation increases both budgetary revenues and expenses by the same amount and has no impact on the budgetary balance.
  • A restatement of prior years' results and accumulated deficits to reflect the consolidation of certain organizations in the Government of Canada's financial statements as a result of the Government's implementation of new recommendations of the Public Sector Accounting Board of the Canadian Institute of Chartered Accountants regarding the government reporting entity.
  • The reclassification of certain figures to conform to the current year's presentation.

For information or clarification, please contact Chris Forbes at 613-995-6391, Fiscal Policy Division, Department of Finance, Ottawa, Ontario, K1A 0G5.

For inquiries about computerization and database management, please call Richard Hotte at 613-992-6720.

Table of Contents

Federal Government-Public Accounts

Provincial and Territorial Governments-Public Accounts

National Accounts

International Fiscal Comparisons