rg-4-codes-h-eng.txt

Number	Name
1	Assets
11	Current assets
111	Cash
1111	Cash balances
11111	Cash on deposit in Canadian currency (Consolidated Revenue Fund)
11113	Special deposits held in trust-Receiver General
11114	Cash on deposit in foreign currencies
11116	Cash held as collateral
1112	Outstanding deposits (cash in transit)
11121	Cash in transit and in hands of collectors at year end
11123	Deposits in transit to the Receiver General
11124	Outstanding deposits
11125	Cash in hands of departments awaiting deposit to the Receiver General
1113	Outstanding payments
11131	Outstanding payments (Receiver General cheques and other)
11132	Imprest accounts cheques
11134	Payments in transit to the Receiver General
1114	Cash equivalent accounts
11141	Traveller’s Cheques
11142	Term deposits auction
11149	Other cash equivalent accounts
1115	Other cash accounts
11151	Consolidated Crown corporations and other entities
11159	Other cash accounts
112	Accounts receivable
1121	Accounts receivable-Tax revenue
11211	Personal income tax
11212	Corporate income tax
11213	Goods and services tax, including the harmonized sales tax
11214	Other excise taxes and duties
11215	Energy taxes
11216	Other taxes
11217	Customs duties and taxes on imports
11218	Source deductions
11219	Non-residents
1122	Accounts receivable-Other revenue, excluding interdepartmental
11221	Accounts receivable-Other revenue
11225	Accrued receivables
11226	Other receivables
11229	Allowance for doubtful accounts-Accounts receivable for other revenue, excluding interdepartmental
1123	Accounts receivable-Other
11231	Accounts receivable for refunds of program expenses
11232	Consolidated Crown corporations and other entities
11233	Overpayments to be recovered
11234	Accrued interest receivables on loans
11235	Accrued interest receivables on term and demand deposits
11236	Transition payment-Pay in arrears
11237	Salary overpayments
11238	Unamortized discount on receivables
11239	Allowance for doubtful accounts-Other accounts receivable
1124	Accounts receivable-Interdepartmental
11242	Other government departments (OGD)-Accounts receivable
11244	Other government department (OGD)-Suspense advances
11245	Interdepartmental settlement (IS) credits in transit to the Receiver General (for Creditor initiated IS)
1125	Accounts Receivable-Tax Revenue-Interdepartmental allocations
11251	Canada Pension Plan Premiums receivable from Canada Revenue Agency (CRA)
11252	Employment insurance contributions receivable from Canada Revenue Agency (CRA)
11253	Old Age Security overpayments receivable from Canada Revenue Agency (CRA)
11254	Provincial tax collections receivable from Canada Revenue Agency (CRA)
11255	Provincial benefit programs receivable from Finance
11256	Source deductions receivable from other government department (OGD)
11259	Other receivables
1127	Allowance for doubtful tax accounts-Tax revenue
11271	Personal income taxes
11272	Corporate income taxes
11273	Goods and services tax (GST)
11274	Excise tax and duties
11275	Energy taxes
11276	Other taxes
11277	Customs duties and taxes on imports
11278	Source deductions
11279	Non-residents
113	Accounts receivable-Tax revenue accrual estimates
1131	Personal income tax-Accrual estimates
11311	T1 Instalments received from individuals
11312	Estimated accrued receivable (contra)
11313	Suspense clearing accounts
1132	Personal income tax-Employers source deductions accrued
11321	T4 Source deductions installments received from employers
11322	Estimated accrued receivable (contra)
11323	Suspense clearing accounts
1133	Corporate income tax-Accruals
11331	T2 Installments received from corporations
11332	Estimated accrued receivable (contra)
11333	Suspense clearing accounts
1134	Non-resident tax-Accruals
11341	Tax withheld on behalf of non-residents
11342	Estimated accrued receivable (contra)
11343	Suspense clearing accounts
1135	GST-Accruals
11351	Installments received from vendors
11352	Estimated accrued receivable (contra)
11353	Suspense clearing accounts
1136	Excise taxes-Accruals
11361	Installments received from manufacturers
11362	Estimated accrued receivable (contra)
11363	Suspense clearing accounts
1137	Customs duties-Accruals
11371	Installments received from importers
11372	Estimated accrued receivable (contra)
11373	Suspense clearing accounts
1139	Other tax revenue-Accruals
11391	Installments/Withholding received
11392	Estimated accrued receivable (contra)
11393	Suspense clearing accounts
12	Foreign exchange accounts
121	International Monetary Fund
1211	Subscriptions and notes payable
12111	Subscriptions
12112	Notes payable (contra)
12113	International Monetary Fund-General Resources Account Lending
1212	Special drawing rights allocations
12120	Special drawing rights allocations
122	Other
1221	Exchange fund account
12211	International reserves held in exchange fund account
12212	Accrued gains and losses on exchange fund account
13	Loans, investments and advances (LIA)
131	Loans, investments and advances to Crown corporations
1311	Investments in major/lending institution enterprise Crown corporations
13111	Canada Deposit Insurance Corporation
13112	Canada Mortgage and Housing Corporation
13113	Export Development Canada
13114	Farm Credit Canada
13115	Business Development Bank of Canada
1312	Loans and advances to major/lending institution enterprise Crown corporations
13121	Canada Deposit Insurance Corporation
13122	Canada Mortgage and Housing Corporation
13123	Export Development Canada
13124	Farm Credit Canada
13125	Business Development Bank of Canada
1313	Investments in other enterprise Crown corporations
13131	Bank of Canada
13132	Canada Development Investment Corporation
13133	Royal Canadian Mint
13134	Canada Hibernia Holding Corporation
13135	Ridley Terminals
13138	Crown corporation enterprises (CCE)-Equity adjustments
13139	Other investments in other enterprise Crown corporations
1314	Loans and advances to other enterprise Crown corporations
13142	Canada Post Corporation
13145	Freshwater Fish Marketing Corporation
13147	Ports Corporations
13148	Canada Lands (notes receivable)
13149	Other loans and advances to other enterprise Crown corporations
1315	Investments in consolidated Crown corporations
13151	Atomic Energy of Canada Limited
13152	Canadian Broadcasting Corporation
13153	VIA Rail Canada Inc.
13159	Other investments in consolidated Crown corporation
1316	Loans and advances to consolidated Crown corporations
13161	Atomic Energy of Canada Limited
13163	National Capital Commission
13164	Canadian Dairy Commission
13169	Other loans and advances to consolidated Crown corporation
1317	Loans, investments and advances for consolidated Crown corporations
13170	Loans, investments and advances to consolidated Crown corporations
1318	Unamortized premium/discount on loans to Crown corporations
13181	Unamortized premium/discount on loans to Crown corporations
13182	Unamortized premium/discount on notes receivable to Canada Lands Corporation
132	Loans, investments and advances to other governments and organizations
1321	Provincial and territorial governments for regional and industrial development
13211	Atlantic Development Board for water projects
13212	Atlantic Provinces Power Development Act
13213	Financing of special areas and highway agreements
13214	Financing of comprehensive plan development
13219	Other loans and advances for regional and industrial development
1322	Provincial and territorial governments for other purposes
13221	Federal-Provincial fiscal arrangements
13222	Municipal development and loan boards for capital works
13223	Winter capital projects fund
13224	Financing of regional electrical interconnections
13225	Expansion of Agricultural Service Centres
13227	Provincial tax collection overpayments-T3
13228	Unamortized discounts on loans to provincial and territorial governments
13229	Other loans and advances to provincial and territorial governments
1323	National governments, including developing countries
13231	National governments, excluding developing countries
13232	Developing countries
13233	Unamortized discounts for loans to developing countries (contra)
13234	Development of export trade
13235	Unamortized discounts for loans for development of export trade (contra)
13236	NATO for recoverable damage claims
13237	Allowance for doubtful loans
13239	Other loans and advances to national governments and developing countries
1324	International organizations
13241	Capital subscriptions to development banks
13242	Capital subscriptions to international banks
13243	Loans to international organizations
13244	Advances to international organizations and associations
13245	Advance to Global Environmental Facility
13246	Capital subscriptions and contributions to International Development Association
13247	Allowance for subscriptions to international organizations (contra)
13248	Multilateral advances to international financial institutions
13249	Allowance for advances to international financial institutions (contra)
1325	Unamortized discounts for loans, investments and advances to international organizations
13251	Unamortized discounts for loans to international organizations (contra)
1326	Portfolio investments
13262	Lower Churchill Development Corporation Limited
13268	Write-down for portfolio investments
13269	Other portfolio investments
1327	Other organizations
13271	Development of export trade payments made to private sector
13272	Unamortized discounts for loans to the private sector for development of export trade (contra)
13273	Payments made to the private sector related to financial assistance to the automotive sector 
133	Other loans, investments and advances
1331	Loans and accountable advances to employees
13311	Missions abroad (Foreign affairs working capital advances)
13312	Personnel posted abroad (Foreign affairs working capital advances)
13313	Imprest accounts, standing advances and authorized loans
13314	Accountable advances (temporary advances)
13315	Standing advances to employees
13319	Other loans and advances to employees
1333	Loans to First Nations and Northern Territories
13331	First Nations in British Columbia
13332	Native claimants
13333	Indian economic development
13335	Inuit loan fund
13336	Council for Yukon Indians
1334	Other loans made by departments
13340	Canadian secured credit facility program
13341	Construction of exhibition buildings
13343	Immigration loans for transportation and assistance
13345	Enterprise development loans
13346	Hibernia development project
13347	Assistance loans made by Atlantic Canada Opportunities Agency
13348	Nordion International Inc.
13349	Unamortized discounts for loans made by departments (concessionary loans)
1335	Other advances and subsidies
13351	Provincial workers compensation boards
13352	Canadian commercial banks
13353	Canadian Forces housing
13354	Confederation Bridge
13355	St. John Harbour Bridge
13356	Veterans Land Act Fund
13357	Pilot training program-MILIT-AIR Inc.
13359	Unamortized discount for other advances and subsidies (concessionary loans)
1336	Loans and advances to consolidated specified purpose accounts
13361	Interest bearing loans to employment insurance account
13363	Advances to crop reinsurance fund
13364	Advances to agricultural commodities stabilization accounts
1337	Loans and advances on expired loan guarantees
13371	Loans and advances on expired loan guarantees
13379	Allowance for doubtful loans
1338	Loans and advances on transfer (including repayable contributions)
13381	Loans
13388	Unamortized discount
13389	Allowance for doubtful loans and advances
1339	Other loans, investments and advances
13391	Loans and advances to individuals other than employees
13392	Goods and services tax (GST) (including harmonized sales tax-HST) refundable advance account
13393	Canada student loans (direct loans)
13394	Amounts subrogated under the Canada Student Loans Act and the Canada Student Financial Assistance Act
13395	Apprentice loans (direct loans)
13396	Quebec Sales Tax (QST) Refundable Advance Account
13397	Unamortized discount-Other loans, investments and advances
13398	Unamortized discount on Canada student loans risk shared loans
13399	Miscellaneous loans, investments and advances
134	Allowance for valuation
1341	Allowance for valuation for loans to Crown corporations
13411	Allowance for loans to enterprise Crown corporations
13412	Allowance for loans to consolidated Crown corporations
1342	Allowances for valuation for loans, investments and advances to other governments and organizations
13421	Allowances, provincial and territorial governments for regional and industrial development
13422	Allowances, provincial and territorial governments for other purposes
13423	Allowance, national governments, including developing countries
13424	Allowances, international organizations
13427	Allowances, other organizations
1343	Allowances for valuation for other loans, investments and advances
13431	Allowances for loans and accountable advances for employees
13433	Allowances, loans to First Nations and Northern Territories
13434	Allowances, other loans made by departments
13435	Allowances, other advances and subsidies
13437	Allowances, loans and advances on expired loan guarantees
13438	Allowances for loans and advances on transfers (incl. repayable contributions)
13439	Allowances, other loans, investments and advances
1349	Allowance for valuation for other loans
13490	Other loans
13493	Allowance on Canada student loans (direct loans)
13494	Allowance on amounts subrogated under the Canada Student Loans Act and the Canada Student Financial Assistance Act
13495	Allowance on provincial tax collection overpayments-T3
13496	Allowance for apprentice loans
135	Loans, investments and advances by consolidated Crown corporations and other entities
1351	Loans and advances by consolidated Crown corporations and other entities
13510	Loans and advances by consolidated Crown corporations and other entities
1352	Investments by consolidated Crown corporations and other entities
13520	Investments by consolidated Crown corporations and other entities
14	Prepaid expenses and deferred charges
141	Prepaid expenses
1411	Prepaid expenses
14110	Prepaid expenses
142	Deferred charges
1421	Deferred charges on unmatured debt
14211	Unamortized discounts on Treasury bills
14212	Unamortized discounts on Canada bills
14213	Unamortized discounts and premiums on marketable bonds
14214	Unamortized commissions on Canada Savings Bonds
14215	Unamortized discounts and premiums on Real Return Bonds 
14216	Unamortized discounts and premiums on foreign bonds
1429	Other deferred charges
14299	Other deferred charges
15	Inventories
151	Regular inventories
1511	Inventories held for consumption
15110	Inventories held for consumption
15111	Work in Progress-Other government department (OGD)
1512	Inventories for resale
15120	Inventories for resale
15121	Work in progress-External
16	Capital assets
161	Tangible capital assets
1611	Land, buildings and works
16111	Land
16112	Buildings
16113	Works and infrastructure
1612	Machinery and equipment
16121	Machinery and equipment
16122	Computer hardware
16123	Computer purchased and developed software
16124	Arms and weapons for defence
16129	Other equipment (including furniture)
1613	Vehicles
16131	Ships and boats
16132	Aircraft
16133	Motor vehicles (non-military)
16134	Military vehicles
16135	Other vehicles
1614	Leasehold improvements
16141	Leasehold improvements, including initial procurement of furniture and fixtures
16142	Leasehold improvements, including initial procurement of furniture and fixtures, on properties where custodian is another government department
162	Accumulated amortization on tangible capital assets
1621	Accumulated amortization on buildings and works
16212	Accumulated amortization on buildings
16213	Accumulated amortization on works and infrastructure
1622	Accumulated amortization on machinery and equipment
16221	Accumulated amortization on machinery and equipment
16222	Accumulated amortization on computer hardware
16223	Accumulated amortization on computer purchased and developed software
16224	Accumulated amortization on arms and weapons for defence
16229	Accumulated amortization on other equipment, including furniture
1623	Accumulated amortization on vehicles
16231	Accumulated amortization on ships and boats
16232	Accumulated amortization on aircraft
16233	Accumulated amortization on motor vehicles (non-military)
16234	Accumulated amortization on military vehicles
16235	Accumulated amortization on other vehicles
1624	Accumulated amortization on leasehold improvements
16241	Accumulated amortization on leasehold improvements, including initial procurement of furniture and fixtures
16242	Accumulated amortization on leasehold improvements, including initial procurement of furniture and fixtures, on properties where custodian is another government department
163	Work in progress on tangible capital assets
1631	Work in progress
16311	Buildings in progress of construction
16312	Engineering works in progress of construction
16315	Work in progress for software
16316	Work in progress related to alternative financing arrangements (public private partnerships)
16319	Other construction or work in progress
166	Tangible capital assets under capital leases
1661	Land, buildings and works under capital leases
16611	Land under capital leases
16612	Buildings under capital leases
16613	Works and infrastructure under capital leases
1662	Machinery and equipment under capital leases
16621	Machinery and equipment under capital leases
16622	Computer hardware under capital leases
16623	Computer software under capital leases
16624	Arms and weapons under capital leases
16629	Other equipment under capital leases
1663	Vehicles under capital leases
16631	Ships and boats under capital leases
16632	Aircraft under capital leases
16633	Motor vehicle (non-military) under capital leases
16634	Military vehicles under capital leases
16639	Other vehicles under capital leases
167	Accumulated amortization on tangible capital assets under capital leases
1671	Accumulated amortization on buildings and works under capital leases
16712	Accumulated amortization on buildings under capital leases
16713	Accumulated amortization on works and infrastructure under capital leases
1672	Accumulated amortization on machinery and equipment under capital leases
16721	Accumulated amortization on machinery and equipment under capital leases
16722	Accumulated amortization on computer hardware under capital leases
16723	Accumulated amortization on computer software under capital leases
16724	Accumulated amortization on arms and weapons under capital leases
16729	Accumulated amortization on other equipment under capital leases
1673	Accumulated amortization on vehicles under capital leases
16731	Accumulated amortization on ships and boats under capital leases
16732	Accumulated amortization on aircraft under capital leases
16733	Accumulated amortization on motor vehicles (non-military) under capital leases
16734	Accumulated amortization on military vehicles under capital leases
16739	Accumulated amortization on other vehicles under capital leases
168	Work in progress on tangible capital assets under capital lease
1681	Work in progress under capital lease
16811	Buildings under capital leases in progress of construction
16812	Engineering work under capital leases in progress of construction
16815	Work in progress for software under capital leases
16819	Other construction or work in progress under capital leases
17	Future benefit assets
171	Future pension benefit assets
1711	Consolidated Crown corporations' future pension benefit assets
17111	Consolidated Crown corporations' funded pension assets
2	Liabilities
21	Current liabilities
211	Accounts payable
2111	Accounts payable regular
21111	Accounts payable ongoing
21112	Accrued salaries and wages
21113	Accrued liabilities
21115	Year end accrual-pending Budget Implementation Act
21117	Accrued interest payable on regular (trade) payables
21119	Other payables
2112	Unpaid payroll deductions
21121	Income taxes payable (to Government of Canada)
21122	Canada pension plan (CPP) payable
21123	Employment insurance (EI) payable
21124	Superannuation deducted
21125	Retirement compensation accounts deducted
21126	Other deductions payable to the Government of Canada
21127	Deductions payable to outside parties
21128	Departmental paylist deductions
21129	Other unpaid payroll deductions
2113	Accounts payable interdepartmental
21132	Other government departments (OGD)-Accounts payable
21134	Goods and services tax (GST) (including harmonized sales tax-HST) payable to Canada Revenue Agency (CRA)
21135	Interdepartmental settlement (IS) debits in transit to the Receiver General (for debtor initiated IS)
21136	Quebec sales tax (QST) payable to government departments
2114	Notes payable
21141	Notes payable to International Development Association
21142	Notes payable to development banks
21143	Notes payable to international financial institutions
21149	Notes payable to other international organizations and banks
2115	Other accounts payable
21151	Provincial sales tax, excluding harmonized sales tax (HST)
21152	Consolidated Crown corporations and other entities
21153	Contractor’s holdback
21154	Accrued interest payable on capital leases
21155	Amounts owing to banks under direct financing arrangements pursuant to the Canada Student Financial Assistance Act (CSFA)
21156	Account payable to other levels of government (contra asset)
21157	Revaluation of foreign currency forward contract
21159	Other accounts payable
2116	Accounts payable by Canada Revenue Agency (CRA)-Tax revenue
21161	Personal and non-residents tax payable account
21162	Corporate income taxes payable
21163	Goods and services tax (GST)
21164	Accounts payable provincial sales tax
21165	Accounts payable Nova Scotia Worker Compensation
21166	Accounts payable to the Ministry of Revenue Quebec (MRQ) by Canada Revenue Agency (CRA)
21167	Accounts payable to provinces-Other taxes
21169	Other tax revenues payable
2117	Accounts payable-Tax revenue-Interdepartmental allocations
21171	Canada pension plan premiums payable to the Department of Social Development
21172	Employment insurance contributions payable to Human Resources and Skills Development (HRSD)
21173	Old age security overpayments payable to the Department of Social Development
21174	T1 (Individual) Provincial and Territorial Tax Collections Payable to Finance
21175	Provincial Benefit Programs Payable to Canada Revenue Agency (CRA)
21176	Harmonized Sales Tax (HST) Payable to Finance (used by Canada Revenue Agency-CRA)
21177	T2 (Corporate) Provincial and Territorial Tax Collections Payable to Finance
21179	Other Payables
212	Interest and Matured Debt
2121	Matured Debt
21211	Marketable Bonds
21212	Canada Savings Bonds
21213	Treasury Bills
21214	Matured Debt in Foreign Currencies
2122	Interest Due on Unmatured Debt
21221	Interest Due
21222	Compound Interest on Canada Savings Bonds
21223	Interest Due on Coupons
2123	Interest Accrued on Unmatured Debt
21231	Interest Accrued on Marketable Bonds
21232	Interest Accrued on Canada Savings Bonds
21233	Interest Accrued on Special Non-Marketable Bonds Issued to Canada Pension Plan (CPP) Investment Fund
21234	Interest Accrued on Unmatured Debt in Foreign Funds
21235	Interest Accrued on Other Liabilities
21236	Interest Accrued for Promissory Notes
21237	Interest Accrued for Medical Equipment Trust
213	Current Portion of Long-Term Debt
2131	Unmatured Debt in Canadian Currency
21311	Marketable Bonds
21312	Canada Savings Bonds
21313	Treasury Bills
2132	Unmatured Debt in Foreign Currency
21321	Marketable Bonds
214	Allowances
2141	Allowance for Employee Benefits
21410	Allowance for Maternity/Parental Leave
21411	Allowance for Vacation Pay
21412	Allowance for Termination Benefits-Work Force Adjustment
21413	Allowance for Retroactive Salaries
21414	Allowance for time-off in lieu
21415	Allowance for severance benefits-Departments
21416	Allowance for Termination Benefits-Departments
21417	Allowance for Other Employee Benefits
21418	Consolidated Crown Corporations and Other Entities
21419	Allowance for Sick Leave Benefit Plan-Departments
2142	Allowance for Borrowings of Crown Corporations
21421	Total Borrowings of Agent Enterprise Crown Corporations
21422	Borrowings of Agent Enterprise Crown Corporations Expected to be Repaid
21423	Total Borrowings of Consolidated Crown Corporations
21424	Borrowings of Consolidated Crown Corporations Expected to be Repaid
2143	Other Allowances
21431	Allowance for Accrued Items
21432	Allowance for Loan Guarantees
21433	Allowance for claims and pending and threatened litigations
2144	Allowances for Other Valuation Amounts
21441	Income Tax Refunds
21442	Petroleum Industry Refunds
21443	Harmonized Sales Tax (HST) Payable to Provinces
215	Other Current Liabilities
2151	Deferred Revenues
21510	Deferred Revenues
21511	Lease Inducement
216	Suspense Accounts
2161	General Suspense Accounts
21611	General Suspense Accounts
21612	Intradepartmental Clearing Account
21613	Garnisheed Salaries
21614	Family Orders
21615	Undistributed/Unmatched IS Suspense
2162	Special Suspense Accounts
21621	Other Government Department (OGD) Suspense
21622	Public Service Superannuation Act (PSSA) / Supplementary Retirements Benefit Account (SRBA) Suspense Clearing
21623	Unclaimed Cheque Suspense
21624	Interdepartmental Settlement Suspense
21625	Contributed Capital Suspense
21626	Reallocation of Internal/External Codes for Interdepartmental Settlement (IS) Transactions
21627	Suspense for Proceeds from Asset Sales
22	Pension Accounts
221	Canada Pension Plan (CPP)
2211	Canada Pension Plan Account
22110	Canada Pension Plan Account-Cumulative Funds under Administration
22111	Canada Pension Plan (CPP)-Cumulative Transfers to CPP Investment Board
2212	Securities Held by Canada Pension Plan (CPP) Investment Fund
22121	Provincial and Territorial Bonds Held by Canada Pension Plan (CPP) Investment Fund
22123	Investments of the Government of Canada
2213	Canada Pension Plan (CPP) Short Term Investments Held
22130	Canada Pension Plan-Short Term Investments Held
222	Public Sector Pensions
2221	Public Service Pensions
22211	Public Service Superannuation Account
22212	Public Service Superannuation Investment Fund
22213	Public Service Pension Fund
2222	Canadian Forces Pensions
22221	Canadian Forces Superannuation Account
22222	Canadian Forces Superannuation Investment Fund
22223	Canadian Forces Pension Fund
22224	Reserve Force Pension Fund
2223	Royal Canadian Mounted Police (RCMP) Pensions
22231	Royal Canadian Mounted Police (RCMP) Superannuation Account
22232	Royal Canadian Mounted Police (RCMP) Superannuation Investment Fund
22233	Royal Canadian Mounted Police (RCMP) Pension Fund
2224	Members of Parliament Retiring Allowances Accounts
22241	Members of Parliament Retiring Allowances Account (House of Commons)
22242	Senators Retiring Allowances Accounts
2225	Members of Parliament Retirement Compensation Arrangements (RCA) Account
22251	Retirement Compensation Arrangements (RCA) Account-House of Commons
22252	Retirement Compensation Arrangements (RCA)-House of Commons-Cumulative Tax Withheld Recoverable
22255	Retirement Compensation Arrangements (RCA) Account-Senate
22256	Retirement Compensation Arrangements (RCA) Account- Senate-Cumulative Tax Withheld Recoverable
223	Retirement Compensation Arrangements Account (RCA)
2231	Retirement Compensation Arrangements (RCA) Account No. 1-Public Servants
22311	Retirement Compensation Arrangements (RCA) No. 1-Public Servants General Account
22312	Retirement Compensation Arrangements (RCA) No. 1-Public Servants Cumulative Tax Withheld Recoverable
2232	Retirement Compensation Arrangements (RCA) Account No. 1-National Defence
22321	Retirement Compensation Arrangements (RCA) Account No. 1-National Defence General Account
22322	Retirement Compensation Arrangements (RCA) Account No. 1-National Defence Cumulative Tax Withheld Recoverable
2233	Retirement Compensation Arrangements (RCA) Account No. 1-Royal Canadian Mounted Police (RCMP)
22331	Retirement Compensation Arrangements (RCA) Account No. 1-Royal Canadian Mounted Police (RCMP)-General Account
22332	Retirement Compensation Arrangements (RCA) No. 1-Royal Canadian Mounted Police (RCMP)-Cumulative Tax Withheld Recoverable
2234	Retirement Compensation Arrangements (RCA) Account No. 2-Public Servants
22341	Retirement Compensation Arrangements (RCA) No. 2-Public Servants General Account
22342	Retirement Compensation Arrangements (RCA) No. 2-Public Servants-Cumulative Tax Remitted Recoverable
224	Other Public Sector Pension Accounts
2241	Supplementary Retirements Benefit Account (SRBA)
22412	Supplementary Retirements Benefit Account (SRBA)-Judges
22413	Supplementary Retirements Benefit Account (SRBA)-Lieutenant Governors (LGSA)
22414	Supplementary Retirements Benefit Account (SRBA)-Diplomatic DSSSA
22415	Supplementary Retirements Benefit Account (SRBA)-Parliament
22416	Supplementary Retirements Benefit Account (SRBA)-Royal Canadian Mounted Police Pension Continuation Act
22417	Supplementary Retirements Benefit Account (SRBA)-Defence Service Pension Continuation Act
2242	Pension Liabilities Under Other Superannuation Acts
22422	Judges Act-Pension Liability
22423	Lieutenant Governors Superannuation Act-Pension Liability
22424	Diplomatic Services Superannuation Act-Pension Liability
22426	Royal Canadian Mounted Police Continuation Act-Pension Liability
22427	Defence Services Pension Continuation Act-Pension Liability
22429	Other Pension Liabilities
225	Allowance for Pension Adjustments
2251	Allowance for Pension Adjustments General Accounts
22511	Public Service Superannuation Account (PSSA)-Allowance for Pension Adjustments
22512	Canadian Forces Superannuation Act (CFSA)-Allowance for Pension Adjustments
22513	Royal Canadian Mounted Police Superannuation Account-Allowance for Pension Adjustments
22514	Members of Parliament Retiring Allowances Account-Allowance for Pension Adjustments
22515	Members of Parliament(MP) Retirement Compensation Arrangements (RCA)-Allowance for Pension Adjustments
22516	Public Service Pension Fund-Allowance for Pension Adjustments
22517	Canadian Forces (CF) Pension Fund-Allowance for Pension Adjustments
22518	Royal Canadian Mounted Police (RCMP) Pension Fund-Allowance for Pension Adjustments
22519	Reserve Force Pension Fund-Allowance for Pension Adjustments
2252	Allowance for Pension Adjustments - Retirement Compensation Arrangements (RCA) Accounts
22521	Retirement Compensation Arrangements (RCA) No. 1-Public Servants-Allowance for Pension Adjustments
22522	Retirement Compensation Arrangements (RCA) No. 1-National Defence-Allowance for Pension Adjustments
22523	Retirement Compensation Arrangements (RCA) No. 1-Royal Canadian Mounted Police-Allowance for Pension Adjustments
22524	Retirement Compensation Arrangements (RCA) No. 2-Public Servants-Allowance for Pension Adjustments
2253	Allowance for Pension Adjustments - Supplementary Retirements Benefit Account (SRBA)
22532	Supplementary Retirements Benefit Account (SRBA)-Judges Allowance for Pension Adjustments
22533	Supplementary Retirements Benefit Account (SRBA)-Lieutenant Governors (LGSA)-Allowance for Pension Adjustments
22534	Supplementary Retirements Benefit Account (SRBA)-Diplomatic DSSSA-Allowance for Pension Adjustments
22535	Supplementary Retirements Benefit Account (SRBA)-Parliament-Allowance for Pension Adjustments
22536	Supplementary Retirements Benefit Account (SRBA)-RCMP  Continuation Act Allowance for Pension Adjustments
22537	Supplementary Retirements Benefit Account (SRBA)-Defence Service Pension Continuation Act Allowance for Pension Adjustments
2254	Allowance for Pension Adjustments-Other Accounts
22549	Other Pension Accounts-Allowance for Pension Adjustments
2255	Consolidated Crown Corporations' Pension Liabilities
22551	Consolidated Crown Corporations' Funded Pension Liabilities
22552	Consolidated Crown corporations' Unfunded Pension Liabilities
226	Insurance, Death Benefit and Other Pension Accounts
2261	Insurance Accounts
22611	Civil Service Insurance Fund
22612	Veterans Insurance Fund
22613	Insurance Company Liquidation Accounts
22614	Returned Soldiers Insurance Fund
22618	Insurance Company Liquidation Contra Account
22619	Other Insurance Accounts
2262	Death Benefit Accounts
22621	Public Service Death Benefit Account
22622	Regular Forces Death Benefit Account
22629	Other Death Benefit Accounts
2263	Other Pension Accounts
22631	Royal Canadian Mounted Police (RCMP)-Dependents Pension Fund
22632	Locally Engaged Contributory Pension Account
22633	Annuity Agent Pension Account
22639	Other Pension Accounts
227	Other Employee Future Benefits
2271	Other Retirement Benefits
22711	Health Care Plan Liability
22712	Dental Plan Liability
2272	Post-Employment Benefits and Compensated Absences
22721	Severance Benefits Liability
22722	Workers' Compensation Liability
22725	Veterans' Benefits Liability
22726	RCMP Benefits Liability
22727	Sick Leave Benefit Plan Liability
22728	Early retirement, severance and other benefits liability for former Cape Breton Development Corporation employees
2273	Consolidated Crown corporations' other employee future benefit liabilities
22731	Consolidated Crown Corporations' Other Employee Future Benefit Liabilities
23	Specified Purpose and Other Liability Accounts
231	Government Annuities Account
2311	Government Annuities Account
23110	Government Annuities Account
232	Deposit and Trust Accounts
2321	Deposit Accounts
23211	Guarantee Deposits Accounts
23212	Seized Property Cash
23213	Other Deposit Accounts
23214	Securities Held in Trust Deposit Accounts (Contra)
23216	SWAPs Collateral Deposit
23217	Canadian Dairy Commission Account
23218	Canada Development Investment Corporation Holdback
23219	Other Consolidated Crown Corporation Deposit Accounts
2322	Trust Accounts
23221	Indian Band Funds
23222	Indian Savings Accounts
23223	Other Trust Accounts
23224	Securities Held in Trust-Other Trust Accounts (Contra)
23225	Indian Estates Account
23226	Indian Moneys Suspense Account
23229	Consolidated Crown Corporation Trust Accounts
2323	Contractor Security Deposits
23231	Contractor Security Deposits Held in Trust-Bonds
23232	Contractor Security Deposits-Cash and Cheques
23233	Contractor Security Deposits Held in Trust-Certified Cheques
23234	Securities Held in Trust Contractor Deposits Bonds (Contra)
23235	Securities Held in Trust Contractor Deposits Certified Cheques (Contra)
233	Provincial and First Nations Tax Collection Agreements Accounts
2331	Provincial Tax Collection Agreements Accounts-Personal Income Taxes
23310	Personal Income Taxes-Calendar Year 2010
23311	Personal Income Taxes-Calendar Year 2011
23312	Personal Income Taxes-Calendar Year 2012
23313	Personal Income Taxes-Calendar Year 2013
23314	Personal Income Taxes-Calendar Year 2014
23315	Personal Income Taxes-Calendar Year 2015
23316	Personal Income Taxes-Calendar Year 2016
23317	Personal Income Taxes-Calendar Year 2017
23318	Personal Income Taxes-Calendar Year 2008
23319	Personal Income Taxes-Calendar Year 2009
2332	Provincial Tax Collection Agreements Accounts - Corporate Income Taxes
23320	Corporate Income Taxes-Calendar Year 2010
23321	Corporate Income Taxes-Calendar Year 2011
23322	Corporate Income Taxes-Calendar Year 2012
23323	Corporate Income Taxes-Calendar Year 2013
23324	Corporate Income Taxes-Calendar Year 2014
23325	Corporate Income Taxes-Calendar Year 2015
23326	Corporate Income Taxes-Calendar Year 2016
23327	Corporate Income Taxes-Calendar Year 2017
23328	Corporate Income Taxes-Calendar Year 2008
23329	Corporate Income Taxes-Calendar Year 2009
2333	Provincial Tax Collection Agreements Accounts-Harmonized Sales Taxes
23330	Harmonized Sales Tax-Calendar Year 2010
23331	Harmonized Sales Tax-Calendar Year 2011
23332	Harmonized Sales Tax-Calendar Year 2012
23333	Harmonized Sales Tax-Calendar Year 2013
23334	Harmonized Sales Tax-Calendar Year 2014
23335	Harmonized Sales Tax-Calendar Year 2015
23336	Harmonized Sales Tax-Calendar Year 2016
23337	Harmonized Sales Tax-Calendar Year 2017
23338	Harmonized Sales Tax-Calendar Year 2008
23339	Harmonized Sales Tax-Calendar Year 2009
2334	First Nations Tax Agreement Accounts
23340	Excise Taxes-Calendar Year 2010
23341	Excise Taxes-Calendar Year 2011
23342	Excise Taxes-Calendar Year 2012
23343	Excise Taxes-Calendar Year 2013
23344	Excise Taxes-Calendar Year 2014
23345	Excise Taxes-Calendar Year 2015
23346	Excise Taxes-Calendar Year 2016
23347	Excise Taxes-Calendar Year 2017
23348	Excise Taxes-Calendar Year 2008
23349	Excise Taxes-Calendar Year 2009
2335	First Nation Goods and Services Tax (FNGST)
23350	First Nation Goods and Services Tax-Calendar Year 2010
23351	First Nation Goods and Services Tax-Calendar Year 2011
23352	First Nation Goods and Services Tax-Calendar Year 2012
23353	First Nation Goods and Services Tax-Calendar Year 2013
23354	First Nation Goods and Services Tax-Calendar Year 2014
23355	First Nation Goods and Services Tax-Calendar Year 2015
23356	First Nation Goods and Services Tax-Calendar Year 2016
23357	First Nation Goods and Services Tax-Calendar Year 2017
23358	First Nation Goods and Services Tax-Calendar Year 2008
23359	First Nation Goods and Services Tax-Calendar Year 2009
234	Other
2341	Major Accounts
23411	Payments in regard to Indian Land Claims
23413	Net Income Stabilization Account
23414	National Defence-Foreign Governments
23415	Communications Security Establishment-Foreign Governments
23418	Funds on Deposit for Military Purchases
23419	Securities Held in Trust for Funds on Deposit for Military Purchases (Contra)
2343	Consolidated Crown Corporations
23431	Telefilm Canada-Advance Account
23439	Other Consolidated Crown Corporations
2344	Other Specified Purpose Accounts
23441	Other Specified Purpose Accounts
23442	Other Specified Purpose Accounts (Contra)
2345	Deferred Revenue-Specified Purpose Accounts
23451	Deferred Revenue-Specified Purpose Accounts
24	Other Long-Term Liabilities
241	Accounts Payable for more than One Year
2411	Long-Term Accounts Payable
24111	Contractors Holdbacks
24112	Future Asset Restoration Liability
24113	Year-end Accruals-Disaster Financial Assistance
24114	Liability for settled claims
24119	Other Accounts Payable (to be defined)
2414	Environmental Liabilities
24141	Remediation Liabilities
24142	Expected Recoveries (Contra account for Remediation Liabilities)
24149	Other environmental liabilities
242	Capital Leases
2421	Capital Leases-Land, Buildings and Works
24211	Capital Leases-Land
24212	Capital Leases-Buildings
24213	Capital Leases-Works and Infrastructure
2422	Capital Leases-Machinery and Equipment
24221	Capital Leases-Machinery and Equipment
24222	Capital Leases-Computer Hardware
24223	Capital Leases-Computer Software
24224	Capital Leases-Arms and Weapons
24229	Capital Leases-Other Equipment Including Furniture
2423	Capital Leases-Vehicles
24231	Capital Leases-Ships and Boats
24232	Capital Leases-Aircraft
24233	Capital Leases-Motor Vehicles (Non-Military)
24234	Capital Leases-Military Vehicles
24239	Capital Leases-Other Vehicles
243	Alternative Financing Arrangements
2431	Alternative Financing Arrangements (Public Private Partnerships)
24311	Obligations related to Alternative Financing Arrangements (Public Private Partnerships)
25	Unmatured Debt
251	Unmatured Debt in Canadian Currency
2511	Marketable Bonds
25111	Marketable Bonds
25112	Real Return Bonds
2512	Canada Savings Bonds
25121	Canada Savings Bonds
2513	Treasury Bills
25130	Treasury Bills
2514	Special Non-Marketable Bonds Issued to Canada Pension Plan (CPP) Investment Fund
25140	Special Non-Marketable Bonds Issued to Canada Pension Plan (CPP) Investment Fund
2515	Other Unmatured Debt in Canadian Currency
25151	Canada Health and Social Transfer (CHST) Supplementary Trust for Health Care
25152	Medical Equipment Trust for Health Care
25159	Other Unmatured Debt
2516	Government Holdings of Unmatured Debt (CONTRA)
25160	Government Holdings of Unmatured Debt
252	Unmatured Debt in Foreign Currency
2521	Marketable Bonds
25211	Marketable Bonds Payable in U.S. Dollars
25212	Marketable Bonds Payable in Japanese Yen
25213	Marketable Bonds Payable in Euro
2522	Canada Bills
25220	Canada Bills
2523	Canada Notes
25230	Canada Notes
2524	Currency Swap Transactions
25241	Net Cross-currency SWAPs revaluation
2528	Government's Holdings and Securities Held for the Retirement of Unmatured Debt
25281	Government's Holdings of Unmatured Debt
25282	Securities Held for the Retirement of Unmatured Debt
2529	Other Unmatured Debt in Foreign Currency
25291	Medium Term Notes
253	Consolidated Crown Corporations and Other Entities
2531	Consolidated Crown Corporations and Other Entities
25311	Consolidated Crown Corporations and Other Entities-Unmatured Debt Held-Treasury Bill
25312	Consolidated Crown Corporations and Other Entities-Unmatured Debt Held-Marketable Bonds
254	Loans or Advances of Specified Purpose Accounts from the Government of Canada
2541	Loans or Advances of Specified Purpose Accounts
25411	Loans of Employment Insurance Account
25412	Advances of Crop Re-Insurance Fund
25413	Advances to Agricultural Commodities Stabilization Account
3	Equity/Deficit
31	Accumulated Deficit, Including Restricted Net Asset
311	Accumulated Deficit Unrestricted
3111	Accumulated Deficit
31111	Opening Balance, April 1, 2001
31112	Accounting Policy Adjustments to Prior Years
312	Restricted Net Asset Accounts
3121	Major Consolidated Specific Purpose Accounts
31211	Employment Insurance Account
31213	Crop Re-Insurance Fund
31214	Agricultural Commodities Stabilization Accounts
31215	Employment Insurance Operating Account
3122	Insurance and Endowment Accounts
31221	Oil Pollution Fund
31222	Other Insurance Accounts
31224	Endowment Accounts
3123	Other Consolidated Specified Purpose Accounts
31231	Environmental Research Funds
31233	Canadian Commercial Bank and Northland Bank
31234	Seized Property Proceeds Account
31235	Earmarked Fees and Levies
31236	New Parks and Historic Sites Account
31239	Other Consolidated Specified Purpose Accounts
313	Equity of Crown Corporations
3131	Investment by Government of Canada in Enterprise Crown Corporations
31310	Details as required
3132	Accumulated Deficit or Earned Surplus of Consolidated Crown Corporations and Other Entities
31320	Details as required
314	Other Comprehensive Income
3141	Other Comprehensive Income
31411	Gain or loss on an available-for-sale financial assets
31412	Gain or loss on hedges of unrealized foreign currency translation loss and gains
31413	Actuarial gains or losses of pensions and other employee future benefits
32	Departmental Net Asset (Liabilities)
32D	Departmental net asset (liabilities)
32DD	Departmental net asset (liabilities)
32DDD	Departmental net asset (liabilities)
35	Organization Transfer Out/In Offset Account
35D	Organization transfer out/in offset account
35DD	Organization transfer out/in offset account
35DDD	Organization transfer out/in offset account
36	Retroactive Adjustment
36D	Retroactive adjustment
36DD	Retroactive adjustment
36DDD	Retroactive adjustment
37	Capital Assets Transfer Out/In Offset Account
37D	Capital assets transfer out/in offset account
37DD	Capital assets transfer out/in offset account
37DDD	Capital assets transfer out/in offset account
38	Accounts Receivable-Transition Payment Transfer Out/In Offset Account
38D	Accounts receivable—Transition payment transfer out/in offset account
38DD	Accounts receivable—Transition payment transfer out/in offset account
38DDD	Accounts receivable-Transition payment transfer out/in offset account
4	Revenue
41	Tax Revenue
411	Income Tax Revenue
4111	Personal Income Tax
41111	Gross Source Deductions Received
41112	Gross Collections Received from Other Sources (excluding Interest and Penalties)
41113	Total Income Tax Assessed
41114	Refunds
41115	Transfers to Employment Insurance (EI) Account
41116	Transfers to Canada Pension Plan (CPP) Account
41117	Transfers to Provinces
41118	Estimated Accrued Revenue (from Source Deductions and Installments)
41119	Transfer of Old Age Security Recovery
4112	Corporate Income Tax
41121	Gross Collections (excluding Interest and Penalties)
41122	Refunds
41123	Transfers to Provinces
41124	Total Corporate Income Tax Assessed
41126	Significant Tax Refunds to Certain Industries
41128	Estimated Revenue Accrued from Instalments
4113	Non-Resident Income Taxes
41131	Non-Resident Tax-Gross Tax Received
41132	Non-Resident Tax-Refunds
41134	Non-Resident Tax Assessed
41138	Non-Resident Tax Estimated Revenue
4118	Other Income Taxes
41181	Other Income Taxes-Estimated Revenue Accrued
41182	Other Income Taxes-Assessed
4119	Miscellaneous Income Taxes
41191	Miscellaneous Income Tax-Gross Collections
41192	Miscellaneous Income Tax-Refunds
412	Employment Insurance Contribution Premiums
4121	Employment Insurance Contribution Premiums
41210	Employment Insurance Contribution Premiums
413	Excise Taxes
4131	Goods and Services Tax (GST) Including the Harmonized Sales Tax (HST)
41310	Total Goods and Services Tax (GST) / Harmonized Sales Tax (HST) Assessed
41311	Gross Goods and Services Tax (GST) / Harmonized Sales Tax (HST) Received (Net of ITCs)
41313	Rebates
41314	Refunds and Other Payments
41315	Refundable Advance Accounts (for Departmental Purchases)
41316	Government Tax Remission Order
41317	Transfers of Harmonized Sales Tax (HST) to Provinces
41318	Transfer of First Nations Sales Tax to Bands
41319	Rebates Assessed
4132	Sales Tax
41322	Sales Tax Refunds, Rebates and Drawbacks
4133	Excise Tax on Gasoline
41331	Excise Tax on Gasoline Received
41332	Excise Tax on Gasoline-Refunds, Rebates and Drawbacks
41335	Excise Tax on Gasoline-Assessed
4134	Excise Tax on Aviation Gas and Diesel Fuel
41341	Aviation Gas Tax Received
41342	Diesel Fuel Tax Received
41343	Aviation Gas and Diesel Fuel Tax Refunds, Rebates and Drawbacks
41345	Aviation Gas Tax Assessed
41346	Diesel Fuel Tax Assessed
4135	Petroleum and Gas Revenue Tax
41352	Petroleum and Gas Revenue Tax Refunds
4139	Other Excise Taxes
41391	Tax on Insurance Premiums
41392	Other Excise Taxes Received
41393	Other Excise Taxes Refunds, Rebates and Drawbacks
41395	Other Excise Taxes-Assessed
41396	Other Excise Taxes-Other Government Departments (OGD) Assessed
414	Excise Duties
4141	Tobacco Products
41411	Tobacco Products-Duties Received
41413	Tobacco Products-Refunds, Rebates and Drawbacks of Duties
41415	Tobacco Products-Duties Assessed
4142	Beer and Liquor Products
41421	Beer and Liquor Products-Duties Received
41422	Beer and Liquor Products-Duty Refunds, Rebates and Drawbacks
41425	Beer and Liquor Products-Duties Assessed
4149	Other Excise Duties
41491	Other Excise Duties Received
41492	Other Excise Duties Refunds, Rebates and Drawbacks
41495	Other Excise Duties-Assessed
415	Customs Import Duties
4151	Customs Import Duties
41511	Customs Import Duties Received
41512	Customs Import Duties Refunds, Rebates and Drawbacks
41515	Customs Import Duties-Assessed
41516	Customs Import Duties-Other Government Departments (OGD) Assessed
416	Other Tax Revenue
4161	Other Taxes
41611	Other Taxes Received
41612	Other Taxes-Refunds, Rebates and Drawbacks
41615	Other Taxes Assessed
41616	Other Taxes Estimated Revenue Accrued
417	Air Travellers Security Charge
4171	Air Travellers Security Charge
41711	Air Travellers Security Charge-Received
41712	Air Travellers Security Charge-Refunds
41713	Air Travellers Security Charge-Assessed (accrual)
418	Softwood Lumber Charges
4181	Softwood Lumber Charges
41811	Softwood Lumber-Charges
41812	Softwood Lumber-Charge on Refunds of Duty Deposits
42	Other Revenue
421	Return on Investments (ROI)
4211	Return on Investments (ROI) from Enterprise Crown Corporations
42111	Bank of Canada
42112	Canada Deposit Insurance Corp
42113	Canada Mortgage and Housing Corporation
42114	Farm Credit Canada
42115	Export Development Canada
42116	Business Development Bank of Canada
42119	Other Enterprise Crown Corporation
4212	Other Returns on Investments (ROI) from Outside the Government
42121	National Governments, excluding Developing Countries
42122	Developing Countries
42123	Provinces and Territories
42124	Persons
42125	Export Trade Development
42126	Joint and Mixed Enterprises
42129	Other Returns on Investments (ROI) from Outside the Government
4213	Investment Income
42131	Exchange Fund Account
42132	Interest on Bank Deposits
42133	Premium on Foreign Exchange
42134	Premium on Foreign Exchange Re-Valuations at Year-End
42135	International Monetary Fund
4214	Return on Investments (ROI) from Within the Government
42141	Interest from Employment Insurance (EI) Fund (Offset to 52311)
42144	Interest from Agricultural Commodities Stabilization Accounts
42145	Interest from Other Consolidated Specified Purpose Accounts (offset to 52232)
42146	Interest from Other Specified Purpose Accounts
42148	Interest from Revolving Funds
42149	Other Return On Investments (ROI) from Other Departments
4215	Return on Investments (ROI) from Consolidated and Other Crown Coporations
42151	Return On Investments (ROI) from Ports Corporations
42152	Return On Investments (ROI) from Consolidated Crown Corporations
42159	Return On Investments (ROI) from Any Other Crown Corporations
4216	Amortization of Discounts
42161	Amortization of Discounts
422	Consolidated Crown Corporation Revenue
4223	Telefilm Canada
42230	Telefilm Canada
4229	Crown Corporation Revenue
42290	Consolidated Crown Corporation Revenue
42291	Enterprise Crown Corporation Modified Equity-Share of Profit/Loss
42292	Consolidated Crown Corporation Revenue-Contra
423	Sales of Goods and Services
4231	Sales of Goods and Services
42311	Rights and Privileges
42312	Lease and Use of Public Property
42313	Services of a Regulatory Nature
42314	Services of a Non-Regulatory Nature
42315	Sales of Goods and Information Products
42319	Other Fees and Charges
42320	Services to other government departments
424	Gains on Sales of Assets
4241	Gain on Sale (or Other Disposal) of Physical Assets
42411	Gain on Disposal of Capital Assets to Outside Parties
42412	Gain on Disposal of Non-Capital Assets to Outside Parties
42413	Gain on Sale of Real Property
42415	Gain on Sale of (Profit from) Bullion and Coinage
42417	Gain on sales of Real Property to Canada Lands Company
42418	Other Entities-Gain on Disposal of Tangible Capital Assets
42419	Crown Corporation-Gain on Disposal of Tangible Capital Assets
4242	Gain on Sale of Government Organizations
42421	Gain on Sale of Crown Corporations
42422	Gain on Sale of Departmental Organizations
42423	Gain on Sale of Joint and Mixed Enterprises
425	Interest and Penalties Earned on Revenue
4251	Interest and Penalties on Income Tax Revenue
42511	Personal Income Taxes
42512	Corporate Income Taxes
42513	Non-Resident Taxes
42514	Source Deductions
4252	Interest and Penalties on Other Tax Revenue
42521	Goods and Services Tax
42522	Energy Taxes
42523	Customs Import Duties
42524	Other Excise Taxes
42525	Employment Insurance (EI) Contributions
42526	Excise Duties
42527	Air Travellers Security Charge-Interest and Penalties
42529	Other Taxes
4253	Interest Paid on Tax Refunds
42531	Personal Income Taxes
42532	Corporate Income Taxes
42533	Non-Resident Taxes
42534	Goods and Services Tax
42535	Other Excise Taxes and Duties
42536	Employment Insurance Contributions
42539	Other Interest Paid on Tax Refunds
4254	Interest on Other Revenue
42541	Interest on Overdue Accounts Receivable
42549	Interest on Other Revenue
426	Revenue on Consolidated Specified Purpose Accounts Revenues
4261	Major Consolidated Specified Purpose Accounts Revenues
42611	Interest on Employment Insurance Account from Government of Canada
42612	Other Receipts to the Employment Insurance Account
42613	Re-Insurance Revenues from Provinces
42614	Levies and Other Fees under the Agricultural Commodities Stabilization Board Accounts
42615	Other Amounts Received from the Government of Canada
42617	Other receipts to the Employment Insurance Operating Account
42619	Other Accounts
4262	Insurance, Donation and Bequest Revenues
42621	Tonnage Levies on Oil Carriers for the Ship-Source Oil Pollution Fund
42622	Premiums and Other Receipts to Other Insurance Accounts
42624	Donations and Bequests to Endowment Accounts
42626	Revenues-Fund for railway accidents involving designated goods
4263	Other Consolidated Specified Purpose Accounts
42631	Receipts to Environmental Studies Research Fund
42633	Receipts to Canadian Commercial Bank and Northland Bank Account
42634	Receipts to Seized Property Proceeds Account
42635	Fees and Other Levies under Court Awards
42636	Receipts to New Parks and Historic Sites Account
42639	Other Receipts
427	Other Revenue
4271	Miscellaneous
42710	Miscellaneous Revenues from Other Consolidated Entities-Contra
42711	Revenue from Fines
42712	Gifts to the Crown
42713	Revenue from Seized Property
42714	Revenue from Enterprise Crown Corporations
42715	Consolidated Other Entities Revenues
42716	Consolidated Other Entities Revenues-Contra
42717	Pension Contributions Credited to Revenue
42718	Miscellaneous Revenue from Payroll Deductions
42719	Miscellaneous
4272	Donation and Bequest Revenues
42723	Donations to Canadian Institutes of Health Research
42724	Interest on Endowment Donations and Bequests
42725	Donations and Bequests to Other Accounts
4273	Other Revenue for Accounting Purposes
42732	Gains on Foreign Exchange Revaluations at Year-End
42733	Other Gains on Foreign Exchange Valuations
42734	Revenue from Joint Project and Cost Sharing Agreements
42735	Gain on Change in Lease Terms
4274	Other Revenue for Consolidated Crown Corporations
42741	Old Port of Montreal Corporation
42748	Other Consolidated Crown Corporations-Contra
42749	Other Consolidated Crown Corporations
4275	Foreign Exchange Gain/Loss
42751	Foreign Exchange Gain/Loss on the Exchange Fund Account
42752	Foreign Exchange Gain/Loss Related to the Position with the International Monetary Fund
42753	Foreign Exchange Gain/Loss on Unmatured Debt
42754	Foreign Exchange Gain/Loss on Currency Swap Revaluations
42755	Foreign Exchange Gain/Loss on Sovereign Loans
42756	Foreign Exchange Gain/Loss-Other
42757	Interest on Subscriptions to the International Monetary Fund (IMF)
4276	Clearing Accounts for Collection of Respendable Revenue Amounts 
42761	Respendable Revenue Clearing
5	Expenses
51	Program Expenses
511	Transfer Payments
5111	Transfer Payments to or on Behalf of Individuals
51111	Old Age Security and Related Payments
51112	Employment Insurance Benefits
51113	Child Tax Benefits
51114	Goods and Services Tax (GST) Credit to Persons
51115	Assistance to Encourage Employment
51116	Canada Student Loans or Grants
51117	Pensions to Veterans
51118	Payments to Native Peoples
51119	Other Transfers to Individuals
51120	Apprentice Loans Program
5112	Transfer Payments to or on Behalf of Individuals Through the Tax System
51121	Children's Special Allowances
51122	Children Special Allowance Accrual
51123	Working Income Tax Benefit
51124	Refundable Medical Expense Supplement
51125	Child Tax Benefits Accrual
51126	Goods and Services Tax (GST) Credit to Persons Accrual
51127	Children's Fitness Tax Credit
51128	Universal Child Care Benefit
51129	Energy Cost Benefits
5112A	Teacher and Early Childhood Educator School Supply Tax Credit
5113	Transfer Payments to Other Levels of Government Within Canada
51130	Canada Health Transfer
51132	Equalization Payments
51133	Other Fiscal Arrangement Transfers by Dept of Finance
51134	Payments to Territorial Governments for Operating Expenditures
51135	Payments Made under Infrastructure Canada
51137	Quebec Abatement
51138	Canada Social Transfer
51139	Other Transfers to Other Levels of Government
5114	Transfer Payments to Other Levels of Government
51141	Other transfers to Other Levels of Government by Dept of Finance
51142	Gas Tax Fund Transfers
5115	Payments to Industry
51151	Payments to Agricultural Producers
51152	Industrial Development Payments
51155	Other payments to industry through the tax system
51159	Other Transfers to Industry
5116	Payments to Other Countries and International Organizations
51161	International Development Assistance
51169	Other Transfers to Other Countries and International Organizations
5117	Payments to Organizations, Including Crown Corporations and Non-Profit Organizations
51171	Payments to or on Behalf of Native Peoples
51172	Consolidated Other Entities Expenses
51173	Consolidated Other Entities Expenses-Contra
51174	Other Transfers to Non-Profit Organizations-Contra
51175	Payments to Crown Corporations
51178	Transfer payments by Consolidated Foundations
51179	Other transfers to non-profit institutions and other organizations
5118	Foreign Exchange Gain/Loss
51180	Foreign Exchange Gain/Loss on Transfer Payments
5119	Payments to Other Sectors
51191	Payments to Consolidated Specified Purpose Accounts
51192	Provision for Loan Guarantees
51199	Other Transfers to any Other Sector
512	Crown Corporation and Other Entities Expenses
5129	Crown Corporation and Other Entities Expenses
51290	Consolidated Crown Corporation Expenses
51292	Consolidated Crown Corporation Expenses-Contra
51293	Consolidated other entities expenses
51294	Consolidated other entities expenses-Contra
513	Operating Expenses
5131	Personnel Operating Expenses
51311	Salaries and Wages (including Allowances)
51312	Employer Contribution Costs
51313	Other Superannuation Related Costs
51314	Pension and Similar Payments to Former Employees
51315	Pension Provision Adjustments
5132	Operating and Maintenance
51321	Operating Expenses
51325	Cost of Goods Sold for Inventories
514	Amortization Expenses on Capital Assets
5140	Amortization Expenses on Leasehold Improvements
51401	Amortization Expenses on Leasehold Improvements
5141	Amortization Expenses on Capital Assets-Buildings and Works
51412	Amortization Expenses-Buildings
51413	Amortization Expenses-Works and Infrastructure
5142	Amortization Expenses on Capital Assets-Machinery and Equipment
51421	Amortization Expenses-Machinery and Equipment
51422	Amortization Expenses-Computer Hardware
51423	Amortization Expenses-Computer Purchased and Developed Software
51424	Amortization Expenses-Arms and Weapons
51429	Amortization Expenses-Other Equipment including Furniture
5143	Amortization Expenses on Vehicles
51431	Amortization Expenses-Ships and Boats
51432	Amortization Expenses-Aircraft
51433	Amortization Expenses-Motor Vehicles (Non-Military)
51434	Amortization Expenses-Military Vehicles
51439	Amortization Expenses-Other Vehicles
5146	Crown Corporation-Amortization Expenses on Tangible Capital Assets
51461	Crown Corporations-Amortization Expenses-All Categories
51462	Other Entities-Amortization Expenses-All Categories
515	Loss on Sale of Assets
5151	Loss on Sale or Other Disposal of Physical Assets
51511	Loss on Disposal of Physical Assets
51512	Loss on Sale of Bullion and Coinage
51514	Losses on Sales of Real Property to Canada Lands Company
51515	Crown Corporation-Loss on Disposal of Tangible Capital Assets
51516	Other entities-Loss on Disposal of Tangible Capital Assets
5152	Loss on Sale of Government Organizations
51521	Loss on Sale of Crown Corporations
51522	Loss on Sale of Departmental Organizations
51523	Loss on Sale of Joint and Mixed Enterprise
516	Consolidated Specified Purpose Account Expenditures
5161	Major Consolidated Specified Purpose Accounts Expenditures
51611	Administration Expenses-Employment Insurance Account
51613	Re-Insurance Amounts Paid to the Provinces
51614	Payments from Agricultural Commodities Stabilization Board Accounts
51615	Administration expenses-Employment Insurance Operating Account
51619	Other Accounts
5162	Insurance, Donation, Bequest Expenses and Other Payments
51621	Pollution Claims and Expenses from the Oil Pollution Fund
51622	Payments from Other Insurance Accounts
51626	Expenses-Fund for railway accidents involving designated goods
5163	Other Consolidated Specified Purpose Accounts
51631	Payments from Environmental Studies Research Fund
51633	Payments from Canadian Commercial Bank and Northland Bank Account
51634	Payments from Seized Property Proceeds Account
51635	Payments from Earmarked Fees and Other Levies
51636	Payments from New Parks and Historic Sites Account
51639	Other Payments
517	Other Program Expenses 
5171	Investment Expenses 
51711	Loss on Foreign Exchange
51712	Loss on Foreign Exchange Re-Valuations at Year-End
51719	Other Investment Expenses
5172	Miscellaneous Expenses 
51721	Export Development Canada-Administration Charges
51722	Miscellaneous Special Payments, e.g. Court Awards
51724	Government Contingencies Account
51725	Suspense Account for Duplicate Payments
51726	Interest on Overdue Suppliers Accounts
51729	Other Miscellaneous Expenses
5173	Other Program Expenses for Accounting Purposes
51731	Provision for Valuation
51732	Bad Debt Expense
51733	Losses on Write-Offs and Write-Downs
51735	Amortization of Confederation Bridge
51736	Bad Debt-Employment Insurance
51737	Payments to other consolidated entities-Contra
51739	Other Program Expenses for Accounting Purposes
5174	Payments to Enterprise Crown Corporations and Other Entities
51741	Export Development Canada
51742	Canada Post Corporation
51744	Canada Ports Corporation
51749	Other Payments to Enterprise Crown Corporations and Other Entities
51751	Canada Mortgage and Housing Corporation (Minister's Account)
5175	Payments to Consolidated Crown Corporations
51750	Payments to Consolidated Crown Corporations-Contra
51752	Canadian Broadcasting Corporation
51753	Telefilm Canada
51754	Marine Atlantic Inc.
51755	VIA Rail Canada Inc.
51756	International Development Research Centre
51757	National Capital Commission
51759	Other Payments to Consolidated Crown Corporations
5176	Special Payments
51761	Fuel Rebate Program Payments
51762	Fuel Rebate Program Accrual Basis
5177	Bad Debt Expense-Tax Revenues
51771	Personal Income Taxes
51772	Corporate Income Taxes
51773	Goods and Sales Tax (GST)
51774	Excise Tax and Duties
51775	Energy Taxes
51776	Other Taxes
51777	Customs Duties and Taxes on Imports
51778	Source Deductions
51779	Non-Residents
5179	Interest Expense on Tax Refunds
51790	Interest Expense-Personal Income Taxes
51791	Interest Expense-Corporate Income Taxes
51792	Interest Expense-Non-Resident Taxes
51793	Interest Expense-Goods and Services Tax
51794	Interest Expense-Other Excise Taxes and Duties
51795	Interest Expense-Other Interest Paid on Tax Refunds
518	Distribution of Provision for Valuation Accounts
5181	Provision for Valuation for Transfer Payments to Other Levels of Government 
51811	Canada Health and Social Transfer  (CHST)
51812	Medical Care
51814	Fiscal Arrangements
51819	Provision for Valuation for Other Levels of Government-Other
5182	Provision for Valuation for Other Transfer Payments
51821	Accounts Payable-Employment Insurance (EI) Benefits
51822	Accounts Payable for Crop Reinsurance
51823	Valuation for Beef Plan-National Tripartite Stabilization Program (NTSP)
51824	Provision for claims and litigations-Indian Affairs and Northern Development
51825	Valuation for Other Payments to Persons
51826	Provision for veteran payments
51827	Provision for RCMP payments
51829	Provision for Valuation for all Other Transfer Payments
5183	Provision for Valuation for Crown Corporations
51831	Provision for Crown Corporations
51832	Provision for Crown Corporations (Contra)
5184	Provision for Personnel Expenses 
51841	Personnel Expenses to Defence
51842	Personnel Expenses to All Other Departments
51843	Provision for Valuation for Interest on Pensions-Finance
51844	Provision for Severance Benefits-Military
51845	Personnel Expenses to RCMP
51846	Provision for Severance Benefits-Public Service
51847	Provision for Severance Benefits-RCMP Members
51848	Provision for Severance Benefits-Others
51849	Allowance for Termination Benefits-Departments
51881	Provision for Sick Leave Benefit Plan-Departments
5185	Provision for Valuation for Other Expenses
51851	Agriculture
51852	Defence
51853	Foreign Affairs, Trade and Development (Department of)
51854	Human Resources and Skills Development Canada (HRSDC)
51855	Industry and Regional Agencies
51856	Indian Affairs and Northern Development (IAND)
51859	Other Departments and Agencies
52	Public Debt Charges
521	Interest on Unmatured Debt
5211	Marketable Bonds
52111	Interest on marketable bonds in Canadian dollars
52112	Real Return Bonds
52113	Currency Swap Transactions
5212	Treasury Bills
52120	Treasury Bills
5213	Canada Savings Bonds
52130	Canada Savings Bonds
5214	Bonds for Canada Pension Plan
52140	Special Non-Marketable Bonds Issued to the Canada Pension Plan Investment Fund
5215	Interest on Other Securities in Canadian Funds
52151	Interest on Canadian Money Market
52152	Interest on Canada Health and Social Transfer (CHST) and Medical Equipment Trusts
52159	Interest on Other Securities in Canadian Funds
5216	Interest on Securities in Foreign Currencies 
52162	Interest on Canada Notes
52163	Interest on Canada Bills
52164	Interest on marketable bonds in US dollars
52165	Interest on marketable bonds in Swiss Francs
52166	Interest on marketable bonds in Euros
52167	Interest on marketable bonds in Japanese Yens
52168	Interest on Medium-Term Notes
52169	Interest on marketable bonds-Other foreign currencies
522	Interest on Other Liabilities 
5221	Interest on Superannuation Accounts
52211	Interest on Public Service Superannuation Account
52212	Interest on Canadian Forces Superannuation Account
52213	Interest on Royal Canadian Mounted Police (RCMP) Superannuation Account
52214	Interest on Members of Parliament (MP) Retirement Allowance Account
52216	Interest on Supplementary Retirements Benefit Accounts (SRBA)
52217	Interest on Other Superannuation Accounts
52219	Interest on Other Pension Liability Accounts
5222	Interest on Retirement Compensation Allowance (RCA) Accounts
52221	Interest on Retirement Compensation Arrangements Account (RCA) Account No. 1-Public Servants
52222	Interest on Retirement Compensation Arrangements Account (RCA) Account No. 1-National Defence
52223	Interest on Retirement Compensation Arrangements (RCA) Account No. 1-Royal Canadian Mounted Police (RCMP)
52224	Interest on Retirement Compensation Arrangements (RCA) Account No. 2-Public Servants
52225	Interest on Members of Parliament (MP) Retirement Compensation Arrangements (RCA) Account
5223	Interest Paid on Consolidated Specified Purpose Accounts
52231	Interest Paid to Employment Insurance (EI) Fund (Offset to 42611)
52232	Interest on Other Consolidated Specified Purpose Accounts (Offset to 42145)
5224	Interest on Other Non-Budgetary Accounts
52241	Interest on Canada Pension Plan Account
52242	Interest on Other Non-Budgetary Accounts
523	Interest Paid by Other Entities Within the Government
5231	INTEREST PAID BY CONSOLIDATED SPECIFIED PURPOSE ACCOUNTS
52311	Interest Paid by Employment Insurance (EI) Fund (Offset to 42141)
52319	Interest Paid by Other Consolidated Specified Purpose Accounts
5232	Interest Paid by Revolving Funds
52320	Interest paid by revolving funds
5233	Interest Paid by Non-Budgetary Funds and Accounts
52330	Interest Paid by Non-Budgetary Funds and Accounts
5239	Other Interest Paid
52390	Other Interest Paid
524	Other Public Debt Expenses
5241	Amortization of Discounts, Premiums and Commissions on Bonds
52411	Amortization of Discounts, and Premiums on Marketable Bonds
52412	Amortization of Commissions on Canada Savings Bonds
52415	Consumer Price Index adjustments on Real Return Bonds
52416	Amortization of Discounts, and Premiums on foreign bonds
52417	Amortization of Discounts, and Premiums on Real Return Bonds
5242	Servicing Costs and Costs of Issuing New Loans
52421	Servicing Costs
52422	Costs of Issuing New Loans
5249	Other
52491	Interest Component on Capital Lease Payments
52492	Interest Expense related to Alternative Financing Arrangements (Public Private Partnerships)
6	Cash Reconciliation Control Accounts
61	Cash Payment Control Accounts
61D	Cash payment control accounts
61DD	Cash payment control accounts
61DDD	Cash Payment Control Accounts
62	Cash Deposit Control Accounts
62D	Cash deposit control accounts
62DD	Cash deposit control accounts
62DDD	Cash Deposit Control Accounts
63	Payroll Control Accounts
63D	Payroll control accounts
63DD	Payroll control accounts
63DDD	Payroll Control Accounts
64	Interdepartmental Settlement (I.S.) Debit Control Accounts
64D	Interdepartmental settlement (IS) debit control accounts
64DD	Interdepartmental settlement (IS) debit control accounts
64DDD	Interdepartmental Settlement (IS) Debit Control Accounts
65	Interdepartmental Settlement (I.S.) Credit Control Accounts
65D	Interdepartmental settlement (IS) credit control accounts
65DD	Interdepartmental settlement (IS) credit control accounts
65DDD	Interdepartmental Settlement (IS) Credit Control Accounts
6X	Other Control Accounts
6XD	Other control accounts
6XDD	Other control accounts
6BDDD	Non-Treasury Control Accounts-Department of Finance
6CDDD	Program Payment Control Accounts