Supporting Documentation: External expenses by segment and by type as per the Public Accounts of Canada

General notes

• Amounts are rounded to the nearest million, matching how the values are represented in the associated table within the Public Accounts of Canada. As of the PAC 2025 release of this data, a new field Amount-units_Montant-unite has been added to the CSV file to clearly indicate this for all rows.
• Additional information related to the total expenses is provided in Table 2a in Section 1, Volume II of the Public Accounts of Canada.
• Additional information related to major transfer payments under header Type-detail_eng is provided in Table 3.7, Section 3 of Volume I of the Public Accounts of Canada.
• Additional information related to public debt charges under header Type-detail_eng is provided in Table 3.8 in Section 3 of Volume I of the Public Accounts of Canada.
• Certain comparative figures were reclassified to conform to the presentation of the Public Accounts of Canada.
• As of the 2025 release, the following columns were renamed to improve readability and bilingualism:
  • SEGMENT was renamed to Segment_Secteur_eng
  • SECTEUR was renamed to Segment_Secteur_fra
  • MINC was renamed to Min-code
  • GOCC was renamed to Min-portfolio_Portefeuille-min_eng
  • OGSE was renamed to Min-portfolio_Portefeuille-min_fra
  • TYPE_EN was renamed to Type-detail_eng
  • TYPE_FR was renamed to Type-detail_fra
  • SUB-TYPE was renamed to Type-detail2_eng
  • SOUS-TYPE was renamed to Type-detail2_fra
  • SUB-SUB-TYPE was renamed to Type-detail3_eng
  • SOUS-SOUS-TYPE was renamed to Type-detail3_fra

2006

Certain comparative figures were restated. Details can be found in Note 2 to the financial statements in Section 2, Volume I of the Public Accounts of Canada.

2008

• The title of the table was changed from "External Expenses by Type" to "External Expenses by Segment and by Type".
• The format of the table was modified to list external expenses by segment and by type.

2013 to 2014

Certain comparative figures were restated. Details can be found in Note 2 to the financial statements in Section 2, Volume I of the Public Accounts of Canada.

2017

• Under header Type-detail_eng, element "Other program expenses" was modified to read "Other expenses".
• Certain comparative figures have been restated to conform to the current year’s presentation. Details can be found in Note 2, Section 2 of Volume I of the Public Accounts of Canada.

2018

• The position of element "Provision for valuation and other items" was corrected and moved from header GOCCs_OGSEs_eng under header Segment_Secteur_eng.
• Under header GOCCs_OGSEs_eng, "Privy Council Office" was corrected to read "Privy Council".
• Under header Type-detail_eng, element "Other program expenses" was modified to read "Other expenses".
• Comparative figures for the following ministries under header GOCCs_OGSEs_eng have been reclassified to conform to the current year’s presentation:
  • Health
  • Indigenous and Northern Affairs
  • Indigenous Services
• Comparative figures for the following elements under headers Segment_Secteur_eng and GOCCs_OGSEs_eng have been restated:
  • Provision for valuation and other items
  • Finance
  • National Defence
• Details on the restatement are provided in Note 2, Section 2 of Volume I of the Public Accounts of Canada.

2019

• Under header GOCCs_OGSEs_eng certain ministerial portfolios were changed as follows:
  • "Canadian Heritage" was modified to read "Canadian Heritage and Multiculturalism"
  • "Indigenous and Northern Affairs" was modified to read "Crown-Indigenous Relations"
  • "Democratic Institutions", "Science" as well as "Women and Gender Equality" were added
• Under header Type-detail_eng, element "Other transfer payments" includes transfer payments of $664 million (nil in 2018) for fuel charge proceeds returned.
• Comparative figures for the following ministries under header GOCCs_OGSEs_eng were reclassified to conform to the current year’s presentation:
  • Canadian Heritage and Multiculturalism;
  • Democratic Institutions;
  • Innovation, Science and Economic Development;
  • Privy Council;
  • Public Services and Procurement;
  • Science; and
  • Women and Gender Equality.
• Comparative figures for the following elements under headers GOCCs_OGSEs_eng and Type-detail_eng have been restated:
  • Other expenses;
  • Global Affairs.
• Details on the restatement are provided in Note 2, Section 2 of Volume I of the Public Accounts of Canada.

2020

• Under header Segment_Secteur_eng, element "Net actuarial losses" was added.
• Under header GOCCs_OGSEs_eng certain ministerial portfolios have been modified as follows:
  • "Canadian Heritage and Multiculturalism" was modified to read "Canadian Heritage";
  • "Crown-Indigenous Relations" was modified to read "Crown-Indigenous Relations and Northern Affairs";
  • "Democratic Institutions" and "Science" were removed; and
  • "Digital Government" was added.
• Under header Type-detail_eng, element "Other transfer payments" includes transfer payments of $2,636 million ($664 million in 2019) for fuel charge proceeds returned.
• Comparative figures for the following elements under header GOCCs_OGSEs_eng have been reclassified to conform to the current year’s presentation:
  • Canadian Heritage;
  • Crown-Indigenous Relations and Northern Affairs;
  • Digital Government;
  • Indigenous Services;
  • Innovation, Science and Economic Development;
  • National Defence;
  • Privy Council;
  • Public Safety and Emergency Preparedness;
  • Public Services and Procurement;
  • Transport;
  • Provision for valuation and other items; and
  • Net actuarial losses.

2021

• Under header GOCCs_OGSEs_eng, the name of ministerial portfolio "Families, Children and Social Development" was modified to read " Employment, Workforce Development and Disability Inclusion ".
• Under header Type-detail_eng:
  • element "Major transfer payments" includes transfer payments of $58,529 million ($56,227 million in 2020) for old age security benefits, the guaranteed income supplement and the spouse's allowance; $106,653 million ($79,175 million in 2020) to other levels of government; $58,356 million ($21,750 million in 2020) for employment insurance, $27,370 million ($24,344 million in 2020) for children's benefits, $55,832 million ($4,739 million in 2020) for the Canada Emergency Response Benefit and Canada Recovery Benefits and, $80,166 million (nil in 2020) for the Canada Emergency Wage Subsidy. Additional information is provided in Table 3.7 of section 3 of volume I of the Public Accounts of Canada;
  • element "Other transfer payments" includes transfer payments of $4,566 million ($2,636 million in 2020) for the proceeds for the pollution pricing framework returned, many of the other COVID-19 support measures, such as $13,085 million for the Canada Emergency Business Account loan incentive; $4,045 million for the Canada Emergency Rent Subsidy; $2,880 million for the Canada Emergency Student Benefit; $2,152 million to Canada Mortgage and Housing Corporation for the Canada Emergency Commercial Rent Assistance Program; and, $2,455 million for the one-time tax-free payment for seniors.
• Comparative figures for the following elements have been reclassified to conform to the current year’s presentation:
  • Veterans Affairs portfolio;
  • Provision for valuation and other items.

2022

• Under header GOCCs_OGSEs_eng certain ministerial portfolios have been modified as follows:
  • "Digital Government" (Min-code 35) was dissolved;
  • "Economic Development Agency of Canada for the Regions of Québec" (Min-code 26) was added;
  • "Innovation, Science and Economic Development" (Min-code 14) was modified to read "Innovation, Science and Industry";
  • "Infrastructure and Communities" (Min-code 29) was modified to read "Intergovernmental Affairs, Infrastructure and Communities";
  • "Public Safety and Emergency Preparedness" (Min-code 21) was modified to read "Public Safety";
  • "Women, Gender Equality" (Min-code 32) was modified to read "Women, Gender Equality and Youth".
• Under header Type-detail_eng:
  • element "Major transfer payments" includes transfer payments of $60,774 million ($58,529 million in 2021) for old age security benefits, the guaranteed income supplement and the spouse’s allowance; $88,386 million ($106,653 million in 2021) to other levels of government; $38,923 million ($58,356 million in 2021) for employment insurance and support measures, $26,226 million ($27,370 million in 2021) for children’s benefits, $15,582 million ($55,832 million in 2021) for COVID-19 income support for workers (previously Canada emergency response benefit and Canada recovery benefits) and, $22,291 million ($80,166 million in 2021) for the Canada emergency wage subsidy. Additional information is provided in Table 3.7 of section 3 of volume I of the Public Accounts of Canada;
  • element "Other transfer payments" includes transfer payments of $3,814 million ($4,566 million in 2021) for the proceeds for the pollution pricing framework returned, many of the other COVID-19 support measures, such as $1,515 million for the Canada Emergency Business Account loan incentive ($13,085 million in 2021); $3,702 million for the Canada Emergency Rent Subsidy and Lockdown Support ($4,045 million in 2021); $2,214 million for the Tourism and Hospitality Recovery Program (nil in 2021); $41 million for the Canadian Emergency Student Benefit ($2,880 million in 2021); nil to Canada Mortgage and Housing Corporation for the Canada Emergency Commercial Rent Assistance Program ($2,152 million in 2021); and, $1,679 million for the one-time payment for seniors ($2,455 million in 2021).
• Comparative figures for the following ministries under header GOCCs_OGSEs_eng have been reclassified to conform to the current year’s presentation:
  • Economic Development Agency of Canada for the Regions of Québec;
  • Employment, Workforce Development and Disability Inclusion;
  • Innovation, Science and Industry;
  • Intergovernmental Affairs, Infrastructure and Communities;
  • Privy Council; and
  • Public Services and Procurement.

2023

• Under header Type-detail_eng:
  • element "Major transfer payments" includes transfer payments of $69,392 million ($60,774 million in 2022) for old age security benefits, the guaranteed income supplement and the spouse’s allowance; $90,784 million ($88,386 million in 2022) to other levels of government; $21,836 million ($38,923 million in 2022) for employment insurance and support measures, $24,553 million ($26,226 million in 2022) for children’s benefits, benefit overpayment to be recovered of $3,544 million ($15,582 million of expenses in 2022) for COVID-19 income support for workers (previously Canada emergency response benefit and Canada recovery benefits) and, benefit overpayment to be recovered of $257 million ($22,291 million of expenses in 2022) for the Canada emergency wage subsidy. Additional information is provided in Table 3.7 of section 3 of volume I of the Public Accounts of Canada;
  • element "Other transfer payments" includes transfer payments of $6,996 million ($3,814 million in 2022) for the proceeds for the pollution pricing framework returned, many of the other COVID-19 support measures, such as nil for the Canada Emergency Rent Subsidy and Lockdown Support ($3,702 million in 2022); $494 million for the Tourism and Hospitality Recovery Program ($2,214 million in 2022); nil for the one-time payment for seniors ($1,679 million in 2022); and $441 million for the Canada Emergency Business Account loan incentive ($1,515 million in 2022).
• Comparative figures for the following elements have been reclassified to conform to the current year’s presentation:
  • Public Safety;
  • Provision for valuation and other items.

2024

• Under header GOCCs_OGSEs_eng certain ministerial portfolios were changed as follows:
  • "Employment, Workforce Development and Disability Inclusion" was modified to read "Employment and Workforce Development"
  • "Intergovernmental Affairs, Infrastructure and Communities" was modified to read "Infrastructure and Communities"
  • "Public Safety" was modified to read "Public Safety, Democratic Institutions and Intergovernmental Affairs"
  • "Atlantic Canada Opportunities Agency" (Min-code 01), and "Prairies and Canadian Northern Economic Development" (Min-code 36) were added
• Comparative figures for the following ministries under header GOCCs_OGSEs_eng have been reclassified to conform to the current year’s presentation:
  • Atlantic Canada Opportunities Agency;
  • Canadian Heritage;
  • Employment and Workforce Development;
  • Global Affairs;
  • Infrastructure and Communities;
  • Innovation, Science and Economic Development;
  • Prairies and Canadian Northern Economic Development;
  • Privy Council;
  • Public Safety, Democratic Institutions and Intergovernmental Affairs;
  • Treasury Board.
• Under header Type-detail_eng:
  • element "Major transfer payments" includes transfer payments of $76,036 million ($69,392 million in 2023) for old age security benefits, the guaranteed income supplement and the spouse’s allowance; $100,173 million ($90,784 million in 2023) to other levels of government; $23,130 million ($21,836 million in 2023) for employment insurance and support measures, $26,339 million ($24,553 million in 2023) for children’s benefits, benefit overpayment to be recovered of $4,838 million ($3,544 million of expenses in 2023) for COVID-19 income support for workers; and, benefit overpayment to be recovered of $420 million ($257 million of expenses in 2023) for the Canada emergency wage subsidy. Additional information is provided in Table 3.7 of section 3 of volume I of the Public Accounts of Canada;
  • element "Other transfer payments" includes transfer payments of $9,858 million ($6,996 in 2023) for the proceeds for the pollution pricing framework returned, many of the other COVID-19 support measures, such as benefit overpayments to be recovered of $2 million for the Tourism and Hospitality Recovery Program ($494 million in 2023); and a reversal of $2,574 million for the forgiveness incentives on Canada Emergency Business Account loan (an expense of $441 million in 2023).

2025

• Under header GOCCs_OGSEs_eng certain ministerial portfolios were changed as follows:
  • "Public Safety, Democratic Institutions and Intergovernmental Affairs" was modified to read "Public Safety"
  • "Infrastructure and Communities" was modified to read "Housing, Infrastructure and Communities"
  • "Natural Resources" was modified to read "Energy and Natural Resources"
  • "Democratic Institutions" (Min-code 33) was added
  • "Atlantic Canada Opportunities Agency", "Economic Development Agency of Canada for the Regions of Québec", "Prairies and Canadian Northern Economic Development" and "Women, Gender Equality and Youth" were removed

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