Supporting Documentation: Loans, Investments and Advances as per the Public Accounts of Canada

On this page

• General Notes
• 2019/2020 data updates
• 2021/2022 data updates
• 2022/2023 data updates
• 2023/2024 data updates
• 2023/2024 data corrections
• 2024/2025 data updates

General Notes

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

• FSCL_YR was renamed to Fscl-yr_Ex-fin
• SEGMENT was renamed to Segment_Secteur_eng
• SECTEUR was renamed to Segment_Secteur_fra
• MINC was renamed to Min-code
• MINE was renamed to Min-portfolio_Portefeuille-min_eng
• MINF was renamed to Min-portfolio_Portefeuille-min_fra
• DepartmentNumber-Numéro-de-Ministère was renamed to Dept-nbr_No-min
• Entity was renamed to Dept-name_Nom-min_eng
• Entité was renamed to Dept-name_Nom-min_fra
• 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
• 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
• Terms was renamed to Terms_Termes_eng
• Termes was renamed to Terms_Termes_fra
• CNTRY_EN_NM was renamed to Country_Pays_eng
• CNTRY_FR_NM was renamed to Country_Pays_fra
• PROVTER_EN was renamed to Prov-Terr_eng
• PROVTER_FR was renamed to Prov-Terr_fra
• Amount-Montant was renamed to Amount_Montant

2019/2020 data updates

• Under Dept-name_Nom-min_eng, "Crown-Indigenous Relations" was changed to "Crown-Indigenous Relations and Northern Affairs".

2021/2022 data updates

• Under Dept-name_Nom-min_eng, "Canada Mortgage and Housing corporation" (Dept-nbr_No-min 091) was moved from the "Employment, Workforce Development and Disability Inclusion" portfolio (Min-code 012) to "Intergovernmental Affairs, Infrastructure and Communities" (Min-code 029)
• Under Section-lvl2_niv2_eng, a program was renamed from "Canada Student Loans Program" into "Canada Student Financial Assistance Program"
• Under Min-portfolio_Portefeuille-min_eng the "Innovation, Science and Economic Development" portfolio (Min-code 14) was renamed "Innovation, Science and Industry"
• Under Min-portfolio_Portefeuille-min_fra the French portfolion name "Emploi, Développement de la main-d'œuvre et Inclusion des personnes handicapées" was renamed "Emploi, Développement de la main-d'œuvre et Inclusion des personnes en situation de handicap" (no change to the English name of this portfolio).

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 Section-lvl3_niv3_eng), and "Unamortized discounts and premiums" (under Section-lvl2_niv2_eng) have been netted out against their respective loans. Therefore, opening balances (see column Type-detail_eng) for these loans have been reclassified to conform to the current year’s presentation.
  • The element "Other loans, investments and advances" under Segment_Secteur_eng has been renamed to "Other loans and advances".
  • The element "Allowance for valuation" (under Section-lvl3_niv3_eng) has now been added to each respective Segment_Secteur_eng ("Portfolio investments", "Capital subscriptions", "Other loans and advances").
  • The element "Consolidation adjustment", under Section-lvl3_niv3_eng, (which used to be associated with the Segment_Secteur_eng "Other loans, investments and advances" only) has now been allocated under Segment_Secteur_eng "Portfolio investments" and "Other loans and advances" and presented by Consolidated Crown Corporation (see details under Section-lvl2_niv2_eng).
  • The elements "National governments including developing countries" and "International organizations" have been integrated into one Segment_Secteur_eng: "Other loans and advances".
  • The element "Capital subscriptions" (under Section-lvl1_niv1_eng) has been renamed to "International organizations".
  • The elements "Provincial and territorial governments" (under header Segment_Secteur_eng) have been integrated into the entry "Other loans and advances" under Section-lvl1_niv1_eng "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. These fields were subsequently renamed in the 2025 release (as detailed in the General Notes section).
• Under Min-portfolio_Portefeuille-min_eng:
  • "Atlantic Canada Opportunities Agency" (Min-code 01) and "Prairies and Canadian Northern Economic Development" (Min-code 36) were added.
  • the name "Intergovernmental Affairs, Infrastructure and Communities" (Min-code 29) was changed to "Infrastructure and Communities"
  • the name "Employment, Workforce Development and Disability Inclusion" (Min-code 12) was changed to "Employment and Workforce Development"
  • the name "Innovation, Science and Industry" was changed to "Atlantic Canada Opportunities Agency" (Min-code 01) only for Dept-name_Nom-min_eng "Atlantic Canada Opportunities Agency" (Dept-nbr_No-min 023)
  • the name "Innovation, Science and Industry" was changed to "Prairies and Canadian Northern Economic Development" (Min-code 36) for Dept-name_Nom-min_eng "Department of Western Economic Diversification" (Dept-nbr_No-min 044) and "Canadian Northern Economic Development Agency" (Dept-nbr_No-min 078)
  • the name "Global Affairs" was changed to "Privy Council" (Min-code 19) only for Dept-name_Nom-min_eng "Pacific Economic Development Agency of Canada" (Dept-nbr_No-min 240)
• Under Segment_Secteur_eng "Portfolio investments", Min-portfolio_Portefeuille-min_eng "Global Affairs" and Dept-name_Nom-min_eng "Department of Foreign Affairs, Trade and Development", a new Section-lvl2_niv2_eng for "Aequitas Fund" was added
• New Section-lvl1_niv1_eng "Other investments" and Section-lvl2_niv2_eng, "Canada Housing Trust—Canada Mortgage Bonds" was added
• Under Section-lvl3_niv3_eng the name "Montreal Protocol Multilateral Fund" was changed to read "Multilateral Fund of the Montreal Protocol"
• Under Section-lvl3_niv3_eng "Non-budgetary loans", Terms_Termes_eng have been updated for Argentina, Iraq, Venezuela and Pakistan (x2)
• Under Section-lvl1_niv1_eng "Support and development of trade", 3 new Terms_Termes_eng have been added (1 year, 2 year and 48 year) and 1 modified (10 year).

2023/2024 data corrections

• 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_Ex-fin values, the Terms_Termes_fra values included the word "intéret" which were corrected to "intérêt"
  • For many records across multiple Fscl-yr_Ex-fin values, the Terms_Termes_fra values included the word "remboursments" or "remboursemenrs" which were corrected to "remboursements"
  • For a record from Fscl-yr_Ex-fin "2011/2012", where Dept-name_Nom-min_fra equals "Ministère de l'Emploi et du Développement social": the Dept-nbr_No-min value erroneously read "018", this was corrected to "014"
  • For 2 Fscl-yr_Ex-fin "2017/2018" records, where Type-detail_fra equals "Rentrées et autres crédits" and Country_Pays_fra equals "Argentine" the following corrections were applied:
    • For the entry with an Amount_Montant of "17729409" the Type-detail2_fra value was corrected from "Réévaluation" to "Rentrées et autres crédits"
    • For the entry with an Amount_Montant of "1285403" the Type-detail2_fra value was corrected from "Rentrées et autres crédits" to "Réévaluation"
  • From Fscl-yr_Ex-fin "2019/2020" and prior, 30 records included a Country_Pays_fra value of "Iraq" (the English spelling of the Country name), this was corrected to "Irak"
  • For 2 Fscl-yr_Ex-fin "2019/2020" records, where Dept-nbr_No-min equals "005" and Section-lvl2_niv2_fra 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-detail_fra value was corrected from "Paiements et autres débits" to "Solde d'ouverture"
    • For the entry with an Amount_Montant of "-13276741" the Type-detail_fra value was corrected from "Solde d'ouverture" to "Paiements et autres débits"
  • For 3 Fscl-yr_Ex-fin "2021/2022" records, where Section-lvl1_niv1_eng equals "Non-budgetary loans" and Country_Pays_eng equals "Pakistan" the following corrections were applied:
    • For the entry with an Amount_Montant of "11034138" the Terms_Termes_eng 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_Termes_eng 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_Termes_eng 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_Ex-fin "2021/2022" records, the Section-lvl2_niv2_fra value included the word "Fondspour" which were corrected to "Fonds pour"
  • For 10 records in total from Fscl-yr_Ex-fin "2021/2022" and "2022/2023" where Country_Pays_fra equalled "Kenya", the Terms_Termes_fra 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_Ex-fin "2022/2023" records, where Section-lvl3_niv3_eng equals "Non-budgetary loans" and Country_Pays_eng equals "Pakistan" the following corrections were applied:
    • For the entry with an Amount_Montant of "10976627" the Terms_Termes_eng 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_Termes_eng 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_Termes_eng 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_Termes_eng 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_Termes_eng 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_Termes_eng 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_Ex-fin "2022/2023", the Section-lvl1_niv1_eng value "International and other organisations" was corrected to read "International organisations"
  • For 2 Fscl-yr_Ex-fin "2022/2023" records, where Country_Pays_fra equals "Jordanie" the following corrections were applied:
    • For the entry with an Amount_Montant of "120000000" and Type-detail_fra equals "Paiements et autres débits", the Terms_Termes_fra 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-detail_fra equals "Rentrées et autres crédits", the Terms_Termes_fra 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"

2024/2025 data updates

• Under Segment_Secteur_eng "Enterprise Crown corporations and other government business enterprises", Min-portfolio_Portefeuille-min_eng "Global Affairs" and Dept-name_Nom-min_eng "Department of Foreign Affairs, Trade and Development", added a new Section-lvl2_niv2_eng for "Export Development Canada".
• Under Segment_Secteur_eng "Portfolio investments", Min-portfolio_Portefeuille-min_eng "Finance" and Dept-name_Nom-min_eng "Department of Finance", added a new Section-lvl2_niv2_eng for "International Bank for Reconstruction and Development (World Bank)".
• Under Segment_Secteur_eng "Portfolio investments", Min-portfolio_Portefeuille-min_eng "Global Affairs" and Dept-name_Nom-min_eng "Department of Foreign Affairs, Trade and Development", added a new Section-lvl2_niv2_eng for "Allianz Emerging Markets Paris-Aligned Debt Fund".
• Under Segment_Secteur_eng "Portfolio investments", Min-portfolio_Portefeuille-min_eng "Global Affairs" and Dept-name_Nom-min_eng "Department of Foreign Affairs, Trade and Development", added a new Section-lvl2_niv2_eng for "Mirova Sustainable Land Fund".
• Under Segment_Secteur_eng "Other loans and advances", Min-portfolio_Portefeuille-min_eng "Economic Development Agency of Canada for the Regions of Quebec" and Dept-name_Nom-min_eng "Economic Development Agency of Canada for the Regions of Quebec", Section-lvl2_niv2_eng "Advances for the working capital fund of entrepreneurs' assistance centers" was deleted.
• Under Segment_Secteur_eng "Other loans and advances", Min-portfolio_Portefeuille-min_eng "Finance" and Dept-name_Nom-min_eng "Department of Finance", added the following Section-lvl2_niv2_engs:
  • Financial Transactions and Reports Analysis Center of Canada
  • International and other organizations
• Under Segment_Secteur_eng "Other loans and advances", Min-portfolio_Portefeuille-min_eng "Global Affairs" and Dept-name_Nom-min_eng "Department of Foreign Affairs, Trade and Development", Section-lvl2_niv2_eng International development assistance-Developing countries, Country_Pays_eng "Malta" was deleted.
• Under Segment_Secteur_eng "Other loans and advances", Min-portfolio_Portefeuille-min_eng "Global Affairs" and Dept-name_Nom-min_eng "Department of Foreign Affairs, Trade and Development", Section-lvl2_niv2_eng International development assistance-Developing countries, under Country_Pays_eng the following have been added:
  • Ecuador
  • Moldova
• Under Segment_Secteur_eng "Other loans and advances", Section-lvl2_niv2_eng "International organizations and associations" and Section-lvl3_niv3_eng "Paris Union of the World Intellectual Property Organization" was changed to "World Intellectual Property Organization".
• Under Segment_Secteur_eng "Other loans and advances", Section-lvl1_niv1_eng "Other", the following Section-lvl2_niv2_eng have been added:
  • International development assistance—Developing countries
  • International Finance Corporation
  • International financial institutions
  • International organizations and associations
  • Development of export trade—National governments
  • Support and development of trade
• Under Segment_Secteur_eng "Other loans and advances", Section-lvl1_niv1_eng "Support and development of trade the country "United States" under Country_Pays_eng was deleted.
• Under Segment_Secteur_eng "Other loans and advances", Section-lvl1_niv1_eng "Support and development of trade, the following was added for Canada" under Terms_Termes_eng: 15 year term, comprised of a loan with risk free rates plus 4.75% per annum, with final repayments in January 2040.
• Under Segment_Secteur_eng "Other loans and advances", Section-lvl1_niv1_eng "Other", the Section-lvl2_niv2_eng "Damage claims recoverable-North Atlantic Treaty Organization" was deleted.
• Under Min-portfolio_Portefeuille-min_eng, the name of the ministerial portfolio with Min-code 29 was changed from "Infrastructure and Communities" to "Housing, Infrastructure and Communities"
• Under Min-portfolio_Portefeuille-min_eng, the name of the ministerial portfolio with Min-code 17 was changed from "Natural Resources" to "Energy and Natural Resources"
• The following Dept-name_Nom-min_eng entries have all been moved under Min-portfolio_Portefeuille-min_eng "Innovation, Science and Communities" (Min-code 14):
  • "Atlantic Canada Opportunities Agency" (Dept-nbr_No-min 023), previously under Min-portfolio_Portefeuille-min_eng "Atlantic Canada Opportunities" (Min-code 01)
  • "Department of Western Economic Diversification" (Dept-nbr_No-min 044), previously under Min-portfolio_Portefeuille-min_eng "Prairies and Canadian Northern Economic Development" (Min-code 36)
  • "Economic Development Agency of Canada for the Regions of Quebec" (Dept-nbr_No-min 012), previously under Min-portfolio_Portefeuille-min_eng "Economic Development Agency of Canada for the Regions of Quebec" (Min-code 26)
  • "Federal Economic Development Agency for Northern Ontario" (Dept-nbr_No-min 200), previously under Min-portfolio_Portefeuille-min_eng "Indigenous Services" (Min-code 31)
  • "Canadian Northern Economic Development Agency" (Dept-nbr_No-min 078), previously under Min-portfolio_Portefeuille-min_eng "Prairies and Canadian Northern Economic Development" (Min-code 36)
  • "Pacific Economic Development Agency of Canada" (Dept-nbr_No-min 240), previously under Min-portfolio_Portefeuille-min_eng "Privy Council" (Min-code 19)
• Dept-name_Nom-min_eng "Parks Canada Agency" (Dept-nbr_No-min 124) was moved from Min-portfolio_Portefeuille-min_eng "Environment and Climate Change" (Min-code 06) to "Parks Canada" (Min-code 37)

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