Fiscal Reference Tables
September 2017

- All years -

Excel Version - [593 KB]

PDF Version - [514 KB]

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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 International Monetary Fund.

The Fiscal Reference Tables for the Federal Government—Public Accounts have been revised to reflect the reclassification of certain figures to conform to the current year’s presentation.

The Fiscal Reference Tables for Provincial Governments—Public Accounts have been revised to reflect the following changes:

  • “Federal cash transfers” has been changed to “federal transfers” to reflect the fact that these amounts are reported on an accrual basis. These amounts include all funding transferred from the federal government, but not other forms of federal support such as the transfer of tax points.
  • Ontario’s program expenditure, budgetary balance and net debt figures for 2015-16 have been restated since the publication of the 2015-16 Public Accounts to reverse earlier changes to the accounting treatment of jointly sponsored pension plans.
  • The Northwest Territories’ Petroleum Products Stabilization Fund has been combined with program expenditures to provide a more comparable basis with other jurisdictions.

Where applicable, the Fiscal Reference Tables also incorporate recent Statistics Canada National Accounts revisions. 

For information or clarification, please contact Bradley Recker at 613-369-5667, Fiscal Policy Division, Department of Finance, Ottawa, Ontario, K1A 0G5.

Table of Contents

Federal Government—Public Accounts

Provincial and Territorial Governments—Public Accounts

National Accounts

International Fiscal Comparisons