Supporting Documentation: Consolidated Statement of revenues and expenses

Volume 2, Table 1

General Notes

Amounts are rounded to the nearest thousand, 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.

As of the 2025 release, the following columns were renamed to improve readability and bilingualism:

FSCL_YR was renamed to Fscl-yr_Ex-fin
SECTION_EN was renamed to Section-lvl1_niv1_eng
SECTION_FR was renamed to Section-lvl1_niv1_fra
SUB-SECTION was renamed to Section-lvl2_niv2_eng
SOUS-SECTION was renamed to Section-lvl2_niv2_fra
SUB-SUB-SECTION was renamed to Section-lvl3_niv3_eng
SOUS-SOUS-SECTION was renamed to Section-lvl3_niv3_fra
SUB-SUB-SUB-SECTION was renamed to Section-lvl4_niv4_eng
SOUS-SOUS-SOUS-SECTION was renamed to Section-lvl4_niv4_fra
SUB-SUB-SUB-SUB-SECTION was renamed to Section-lvl5_niv5_eng
SOUS-SOUS-SOUS-SOUS-SECTION was renamed to Section-lvl5_niv5_fra
Amount-Montant was renamed to Amount_Montant

2019/2020 CSV data

Starting 2019/2020, actuarial losses have been added, which should be subtracted from the total revenues in order to calculate the annual deficit.

2020/2021 CSV data

The Canada emergency wage subsidy is presented on a separate line from the Canada emergency response benefit and Canada recovery benefits.

2022/2024 CSV data

"Annual deficit" has been changed to "Annual operating deficit".

2024/2025 CSV data

“Emergency wage subsidy” has been removed.

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