Fiscal Reference Tables
- All years -
Excel Version - [671 KB]
PDF Version - [883 KB]
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 2009-10 to 2017-18 results to reflect a change in the Government’s revenue recognition criteria for Crown corporations, which includes a restatement of other revenues, other direct program expenses, accounts payable and accrued liabilities, financial assets, net debt and non-financial assets.
- A restatement of unmatured debt held by non-residents from 1990-91 to 2017-18 to reflect data as published by Statistics Canada.
The Fiscal Reference Tables for Provincial Governments—Public Accounts have been revised to reflect the following changes:
- Expenditure and budgetary balance figures for Ontario, from 2001-02 to 2016-17, have been restated to reflect a change in accounting for pension assets of jointly sponsored pension plans. These figures are consistent with data for 2017-18 and onward and are not directly comparable with earlier years.
- Beginning in 2001-02, net debt for Ontario was restated for adjustments resulting from the revised accounting treatment of jointly sponsored pension plans. In addition, beginning in 2005-06, net debt now includes broader public sector net debt, including the net debt of hospitals, school boards and colleges, consistent with Public Sector Accounting Board Standards. The net debt figure for 2005-06 also now reflects the value of hydro corridor lands transferred to the Province from Hydro One Inc. in that year.
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 Canada, 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. Direct program expenses
13. Public debt charges
14. Interest-bearing debt
15. Total liabilities, net debt and the accumulated deficit
16. Unmatured debt held by outside parties
17. Actual, cyclically adjusted and cyclically adjusted primary 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. General government revenue
34. General government expense
35. General 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 government revenue
43. Local government expense
44. Local government saving and capital and financial account
45. Total Canada Pension Plan and Québec Pension Plan
46. Total government actual, cyclically adjusted and cyclically adjusted primary budgetary 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