Archived - Fiscal Reference Tables
October 2013

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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

Federal Government—Public Accounts

Provincial and Territorial Governments—Public Accounts

National Economic Accounts

International Fiscal Comparisons