Fiscal Reference Tables
October 2018

- All years -

Excel Version - [674 KB]

PDF Version - [12.93MB]

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Preface

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 following changes:

  • A restatement of the 2008-09 to 2016-17 results to reflect a change in the Government's discount rate methodology used in determining the present value of its unfunded pension obligations, which includes a restatement of direct program expenses, public debt charges, the budgetary balance, public sector pension liabilities and the accumulated deficit.
  • 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 change:

  • Ontario revenue and expenditure data from 2005-06 onward are not directly comparable with earlier years as they have been restated to reflect a presentation change for hospitals, school boards and colleges. Third-party revenue for these organizations, previously netted against sector expenses, is now classified as revenue. This does not impact the Province's annual surplus/deficit results or net debt.
  • Ontario expenditure, balance and net debt figures from 2016-17 onward are not directly comparable with earlier years as they have been restated to reflect a change in accounting for pension assets of jointly sponsored pension plans.

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