Supporting Documentation: Summary of transactions in public sector pensions that resulted in charges to expenses, as per the Public Accounts of Canada

On this page


Data reported for 2013/2014 to 2014/2015 and 2017/2018 to 2021/2022

Note: Amounts related to element “Actuarial adjustments” represents actuarial adjustments to amortize deficiencies and excesses.

Data reported for 2013/2014 to 2021/2022

Note: Amounts related to element “Costs recorded in previous years” represent the reversal of costs already recorded in the allowance for pension adjustments of previous years.

Data reported for 2014/2015 to 2016/2017


Data reported for 2015/2016 to 2016/2017

Note: Amounts related to element “Actuarial adjustments” represent actuarial adjustments to amortize deficiencies.

Data reported for 2017/2018 to 2021/2022

Note:The term “other” in element “Government contributions and other” includes consolidated Crown corporations and other entities’ contributions to their pension plans, as well as statutory payments made to beneficiaries under the Defence Services Pension Continuation Act, the Royal Canadian Mounted Police Continuation Act, the Judges Act, and other acts regarding diplomatic services, lieutenant governors, etc.

Data reported for 2012/2013

Notes: Under the header “TYPE_EN”:

Data reported for 2013/2014


Data reported for 2014/2015


Data reported for 2015/2016

Note: Under the header “TYPE_EN”, element “Plan curtailment” was changed to read “Plan amendments”.

Data reported for 2016/2017

Note: Under the header “TYPE_EN”, element “Plan amendments”, previously “Plan curtailment”, was changed to read “Plan amendments/curtailments”.

Data reported for 2017/2018

Note: Comparative figures for certain unfunded pension benefit related elements have been restated. Details on the restatement can be found in Note 2 in Section 2 of Volume I of the Public Accounts of Canada.

Data reported for 2018/2019


Data reported for 2020/2021


A formula error in the initial spreadsheet had erroneously modified these figures in the portal’s source documents for 2019 and 2020.

Data reported for 2021/2022

Notes: In English datafile only, the data in row :

Related Links

Report a problem or mistake on this page
Date modified: