This guide presents the concepts and criteria utilized to determine the entities that comprise the public sector of Canada.

The resulting statistical universe provides the framework to observe the extent of governments' involvement in the production of goods and services and the associated resource allocation process in the Canadian economy.

The concepts and criteria contained in the guide are consistent with two internationally accepted classification standards: the System of National Accounts (SNA 2008) guide; and the International Monetary Fund (IMF) Government Finance Statistics Manual 2001.

As well, the guide delineates the various public sector components that are used in compiling and aggregating public sector data. This structure also enables comparisons of Canadian government finance data with international macroeconomic statistical systems.

Custodian: Statistics Canada