Fiscal Reference Tables
September 2019

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Excel Version - [671 KB]

PDF Version - [883 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 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

Federal Government—Public Accounts

Provincial and Territorial Governments—Public Accounts

National Accounts

International Fiscal Comparisons