Supporting Documentation: Expenditures under statutory authorities 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.
Under header Stat-auth_Aut-leg_eng, elements published, other than those related to "Superannuation supplementary retirement benefits, death benefits and other pensions" under Type-detail_eng, are modified yearly according to the value of expenditures.
Certain comparative figures have been reclassified to conform to the current year’s presentation.
Under "Superannuation supplementary retirement benefits, death benefits and other pensions", details related to other pension accounts, such as the Members of Parliament Retiring Allowances Account, are not included.
Additional information on the ministerial expenditures under statutory authorities are provided in Table 7 in Section 1 of Volume II of the Public Accounts of Canada.
As of the 2025 release, the following columns were renamed to improve readability and bilingualism:
- STAT_AUTH_EN was renamed to Stat-auth_Aut-leg_eng
- STAT_AUTH_FR was renamed to Stat-auth_Aut-leg_fra
- TYPE_EN was renamed to Type-detail_eng
- TYPE_FR was renamed to Type-detail_fra
- Entity was renamed to Entity_Entite_eng
- Entité was renamed to Entity_Entite_fra

2011

Under header Stat-auth_Aut-leg_eng, element name "Employment Insurance Account" related to "Superannuation supplementary retirement benefits, death benefits and other pensions" under header Type-detail_eng for Entity_Entite_eng values: "Public Service"; "Canadian Forces"; and "Royal Canadian Mounted Police", was modified to read "Employment Insurance Operating Account".
In July 2010, Parliament approved the Jobs and Economic Growth Act which includes amendments to the Employment Insurance Act that are legally deemed to have come into force on January 1, 2009. The Act deems the former Employment Insurance (EI) Account to have been closed as of December 31, 2008 and the Employment Insurance Operating Account to have been established in the accounts of Canada as of January 1, 2009. The adjustment for the closure of the Employment Insurance Account is presented in the current year to reflect the legislative changes approved in July 2010.

2014

Under header Stat-auth_Aut-leg_eng, element "Government’s contribution to the Royal Canadian Mounted Police pension plan and the Retirement Compensation Arrangements Account", related to "Superannuation supplementary retirement benefits, death benefits and other pensions" under header Type-detail_eng for Entity_Entite_eng "Shared Services Canada", was modified to read "Government’s contribution to the Employment Insurance Operation Account, the Royal Canadian Mounted Police pension plan and the Retirement Compensation Arrangements Account".

2016

Under header Stat-auth_Aut-leg_eng, element "Allowance payments (Old Age Security Act)" was modified to read "Old age allowance payments (Old Age Security Act)".

2018

Under header Stat-auth_Aut-leg_eng:

element "Canada study grants to qualifying full and part-time students pursuant to the Canada Student Financial Assistance Act" was modified to read "Canada student grants to qualifying full and part-time students pursuant to the Canada Student Financial Assistance Act"
element "Old age allowance payments (Old Age Security Act)" was modified to read "Allowance payments (Old Age Security Act)"

2020

Under header Stat-auth_Aut-leg_eng, element "Government’s contribution to the Employment Insurance Operation Account, the Royal Canadian Mounted Police pension plan and the Retirement Compensation Arrangements Account" related to "Superannuation supplementary retirement benefits, death benefits and other pensions", under header Type-detail_eng for Entity_Entite_eng "Shared Services Canada", was modified to read "Government's contribution to the Royal Canadian Mounted Police Pension Plan and the Retirement Compensation Arrangements Account".
Under header 2018/2019:
- amount related to element "Government's contribution to the Canada and the Quebec pension plans", under Stat-auth_Aut-leg_eng for Entity_Entite_eng "Public Service", was modified to conform to the current year’s presentation
- amount related to element "All other statutory expenditures", under Stat-auth_Aut-leg_eng, was modified to conform to the current year’s presentation

2022

For Shared Services Canada comparative figures of "Government's contribution to the Canada and the Quebec pension plans" and "Government's contribution to the Royal Canadian Mounted Police Pension Plan and the Retirement Compensation Arrangements Account" have been reclassified to conform to the current year’s presentation.

2023

The label of the last column (which include comparative figures for previous years) of both the 2023 data file and all past years' files was modified by adding a "-COMP" to the end of the title to align with the standards in other Public Accounts of Canada datasets.

2024

Under header 2022/2023-COMP amount related to element "All other statutory expenditures", under Stat-auth_Aut-leg_eng, was modified to conform to the current year’s presentation

2025

Under Stat-auth_Aut-leg_eng, elements "Return portion of fuel charge proceeds to small and medium-sized businesses" and "Children’s Special Allowance payments pursuant to the Children’s Special Allowances Act" were added.

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