Under Entity, "Crown-Indigenous Relations" was changed to "Crown-Indigenous Relations and Northern Affairs".
2021/2022 data updates
Under Entity, "Canada Mortgage and Housing corporation" was moved from the "Employment, Workforce Development and Disability Inclusion" portfolio (MINC 012) to "Intergovernmental Affairs, Infrastructure and Communities" (MINC 029)
Under SUB-SECTION, a program was renamed from "Canada Student Loans Program" into "Canada Student Financial Assistance Program"
Under MINE the "Innovation, Science and Economic Development" portfolio (MINC 14) was renamed "Innovation, Science and Industry"
2022/2023 data updates
Due to adoption of new accounting standards (PS3450, PS1201, PS2601), Section 09 - Loans, Investments and Advances of Volume I of the Public Accounts of Canada have been restructured as follows:
The elements "Portion expensed due to concessionary terms", "Portion expensed due to concessionary terms and other discounts" (under SUB-SUB-SECTION), and "Unamortized discounts and premiums" (under SUB-SECTION) have been netted out against their respective loans. Therefore, opening balances (see column TYPE_EN) for these loans have been reclassified to conform to the current year’s presentation.
The element "Other loans, investments and advances" under SEGMENT has been renamed to "Other loans and advances".
The element "Allowance for valuation" (under SUB-SUB-SECTION) has now been added to each respective SEGMENT ("Portfolio investments", "Capital subscriptions", "Other loans and advances").
The element "Consolidation adjustment", under SUB-SUB-SECTION, (which used to be associated with the SEGMENT "Other loans, investments and advances" only) has now been allocated under SEGMENT "Portfolio investments" and "Other loans and advances" and presented by Consolidated Crown Corporation (see details under SUB-SECTION).
The elements "National governments including developing countries" and "International organizations" have been integrated into one SEGMENT: "Other loans and advances".
The element "Capital subscriptions" (under SECTION) has been renamed to "International organizations".
The elements "Provincial and territorial governments" (under header SEGMENT) have been integrated into the entry "Other loans and advances" under SECTION "Other" as they are no longer reported on a provincial basis and are now presented as one summary for all provinces.
2023/2024 data updates
As of the 2023/2024 release, the English and French CSV files were combined into one bilingual data file. In order to differentiate between the English and French content, the English and French SECTION columns were renamed to SECTION_EN and SECTION_FR, respectively, and the Amount and Montant columns were combined together and labelled Amount-Montant.
As part of this restructuring, several data inconsistencies were discovered between the English and French files. The following errors were corrected within the new bilingual file:
For many records across multiple FSCL_YR values, the Termes values included the word "intéret" which were corrected to "intérêt"
For many records across multiple FSCL_YR values, the Termes values included the word "remboursments" or "remboursemenrs" which were corrected to "remboursements"
For a record from FSCL_YR "2011/2012", where Entité equals "Ministère de l'Emploi et du Développement social": the DepartmentNumber-Numéro-de-Ministère value erroneously read "018", this was corrected to "014"
For 2 FSCL_YR "2017/2018" records, where TYPE_FR equals "Rentrées et autres crédits" and CNTRY_FR_NM equals "Argentine" the following corrections were applied:
For the entry with an Amount-Montant of "17729409" the SOUS-TYPE value was corrected from "Réévaluation" to "Rentrées et autres crédits"
For the entry with an Amount-Montant of "1285403" the SOUS-TYPE value was corrected from "Rentrées et autres crédits" to "Réévaluation"
From FSCL_YR "2019/2020" and prior, 30 records included a CNTRY_FR_NM value of "Iraq" (the English spelling of the Country name), this was corrected to "Irak"
For 2 FSCL_YR "2019/2020" records, where DepartmentNumber-Numéro-de-Ministère equals "005" and SOUS-SOUS-SECTION equals "Portion passée en charges en raison de conditions avantageuses" the following corrections were applied:
For the entry with an Amount-Montant of "-120799934" the TYPE_FR value was corrected from "Paiements et autres débits" to "Solde d'ouverture"
For the entry with an Amount-Montant of "-13276741" the TYPE_FR value was corrected from "Solde d'ouverture" to "Paiements et autres débits"
For 3 FSCL_YR "2021/2022" records, where SECTION_EN equals "Non-budgetary loans" and CNTRY_EN_NM equals "Pakistan" the following corrections were applied:
For the entry with an Amount-Montant of "11034138" the Terms value was corrected from "21 to 25 year term, interest based on LIBOR, plus 0.55% per annum, with final repayments in November 2024" to "21 to 25 year term, based on 6 month LIBOR, plus 0.55% interest per annum, assumed from CWB, with final repayments in November 2024"
For the entry with an Amount-Montant of "5046617" the Terms value was corrected from "21 to 25 year term, based on 6 month LIBOR, plus 0.55% interest per annum, assumed from CWB, with final repayments in November 2024" to "21 to 25 year term, interest based on LIBOR, plus 0.55% per annum, with final repayments in November 2024"
For the entry with an Amount-Montant of "26303" the Terms value was corrected from "21 to 25 year term, based on 6 month LIBOR, plus 0.55% interest per annum, assumed from CWB, with final repayments in November 2024" to "21 to 25 year term, interest based on LIBOR, plus 0.55% per annum, with final repayments in November 2024"
For 5 FSCL_YR "2021/2022" records, the SOUS-SOUS-SECTION value included the word "Fondspour" which were corrected to "Fonds pour"
For 10 records in total from FSCL_YR "2021/2022" and "2022/2023" where CNTRY_FR_NM equalled "Kenya", the Termes value "Durée de 31 à 55 ans, comprenant plusieurs prêts à taux d'intérêt fixe ou variable, allant actuellement de 0 % à 2,21 % par année, avec les remboursements finals entre septembre 2018 et février 2033" was corrected to "Durée de 31 à 55 ans, comprenant plusieurs prêts à taux d'intérêt fixe ou variable, allant actuellement de 0 % à 2,21 % par année, avec les remboursements finals entre décembre 2018 et décembre 2033"
For 6 FSCL_YR "2022/2023" records, where SUB-SUB-SECTION equals "Non-budgetary loans" and CNTRY_EN_NM equals "Pakistan" the following corrections were applied:
For the entry with an Amount-Montant of "10976627" the Terms value was corrected from "21 to 25 year term, interest based on LIBOR, plus 0.55% per annum, with final repayments in November 2024" to "21 to 25 year term, based on 6 month LIBOR, plus 0.55% interest per annum, assumed from CWB, with final repayments in November 2024"
For the entry with an Amount-Montant of "5020314" the Terms value was corrected from "21 to 25 year term, based on 6 month LIBOR, plus 0.55% interest per annum, assumed from CWB, with final repayments in November 2024" to "21 to 25 year term, interest based on LIBOR, plus 0.55% per annum, with final repayments in November 2024"
For the entry with an Amount-Montant of "890317" the Terms value was corrected from "21 to 25 year term, interest based on LIBOR, plus 0.55% per annum, with final repayments in November 2024" to "21 to 25 year term, based on 6 month LIBOR, plus 0.55% interest per annum, assumed from CWB, with final repayments in November 2024"
For the entry with an Amount-Montant of "407199" the Terms value was corrected from "21 to 25 year term, based on 6 month LIBOR, plus 0.55% interest per annum, assumed from CWB, with final repayments in November 2024" to "21 to 25 year term, interest based on LIBOR, plus 0.55% per annum, with final repayments in November 2024"
For the entry with an Amount-Montant of "3094653" the Terms value was corrected from "21 to 25 year term, interest based on LIBOR, plus 0.55% per annum, with final repayments in November 2024" to "21 to 25 year term, based on 6 month LIBOR, plus 0.55% interest per annum, assumed from CWB, with final repayments in November 2024"
For the entry with an Amount-Montant of "1336561" the Terms value was corrected from "21 to 25 year term, based on 6 month LIBOR, plus 0.55% interest per annum, assumed from CWB, with final repayments in November 2024" to "21 to 25 year term, interest based on LIBOR, plus 0.55% per annum, with final repayments in November 2024"
For 20 records from FSCL_YR "2022/2023", the SECTION_EN value "International and other organisations" was corrected to read "International organisations"
For 2 FSCL_YR "2022/2023" records, where CNTRY_FR_NM equals "Jordanie" the following corrections were applied:
For the entry with an Amount-Montant of "120000000" and TYPE_FR equals "Paiements et autres débits", the Termes value was corrected from "Durée de 10 ans, aucun délai de grâce, portant intérêt au taux de 2,75 % par année, remboursements annuels d'intérêt et de capital avec un remboursement final en mars 2034" to end with "2033"
For the entry with an Amount-Montant of "0" and TYPE_FR equals "Rentrées et autres crédits", the Termes value was corrected from "Durée de 10 ans, aucun délai de grâce, portant intérêt au taux de 2,75 % par année, remboursements annuels d'intérêt et de capital avec un remboursement final en mars 2035" to end with "2033"
