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National Classifications

Canadian Government Finance Statistics / Statistiques de finances publiques canadien

Country / Area: Canada

Classification category: Other classifications

General information
1 (a)Name of the current national classification (full name in official national languages and in English with acronyms in brackets, should be given)Canadian Government Finance Statistics “CGFS”
Statistiques de finances publiques canadien “SFPC”

CGFS will come in use starting in May 2014.

1 (b)In which language(s) is the classification available?English and French
1 (c)Can the classification (or information about it) be accessed on the Internet? If yes, please provide the URL.Not available at this time, but will be available on Statistics Canada site in the “Definitions, data sources and methods” section.
Classification structure
2 (a)Please describe the structure of the classification: How many levels does the classification have? (Please provide labels, such as “Division”, “Class”) How many categories exist at each level?CGFS Classification is arranged by types of transactions.
Codes beginning with 1 refer to revenue; codes beginning with 2 refer to expense; and codes beginning with 3 refer to transactions in nonfinancial assets, financial assets, and liabilities.
Codes beginning with 4 refer to holding gains and codes beginning with 5 refer to other changes in the volume of assets and liabilities.
The first digit of the classification code for a stock of a type of asset or liability is always 6.

Eight (8) levels with no specific designation
Level 1 has 4 elements
Level 2 has 23 elements
Level 3 has 91 elements
Level 4 has 211 elements
Level 5 has 254 elements
Level 6 has 176 elements
Level 7 has 48 elements
Level 8 has 5 elements

2 (b)Please provide examples of the coding system used at each level.
28Other expense
282Miscellaneous other expense
2821Miscellaneous other expense - Current
2821.1Other taxes expenses
2821.1.5Remitted profits of fiscal monopolies
2821.1.5.1Remitted liquor profits
Relationship to international standards
3 (a)Is this classification based on (or linked to) an international standard classification? If yes, please describe.Yes - Government Finance Statistics, International Monetary Fund
3 (b)Is the classification structure identical to the international standard or, if not, how does it differ? (e.g. have additional levels been added to the international standard or have changes been made within the level of the international structure, such as aggregations or additional breakdowns)Structure is similar to the international standard, mostly modified to include additional breakdowns required in the Canadian context.
3 (c)Please describe deviations from the international standard (in terms of structure, methodology or application rules). Please use examples, if a general statement is not possible.Numerous additional breakdowns required in the Canadian context.
3 (d)At what level of the international standard can data be reported for international comparison? (Please provide examples of programmes / indicators if reporting takes place at different levels of the classification.)CGFS classification allows to report at the level of the GFS international standard.
3 (e)If no links to international classifications exist or no international standard is used, please state if there are plans to use international norms in the future.Not applicable.
Classification uses
4 (a)Please state for which statistical purposes (surveys etc.) this classification is used and if there are users outside of the Statistical Office. Please indicate at which level the classification is used for data collection and for data publishing.CGFS will be used to compile the financial statistics for the Canadian public sector (governments and public corporations) at the federal, provincial and local level.
CGFS data is published on its own and integrated in the system of national accounts.

All levels will be used for data collection.

The levels used for data publishing will vary depending on data availability, data quality and data confidentiality.

4 (b)Please give the names of institutions that use the classification for non-statistical purposes (as opposed to statistical purposes in question 4(a)). Also indicate the kind of use (e.g. tax offices, social security, customs, enterprise register, employment services, work permits etc.)None
4 (c)Please indicate if alternative classifications are used by other institutions of the economy. Are these classifications available and useful for the Statistical Office?None
Implementation / revision status
5 (a)Please state the date of the official adoption of the classification. If not yet adopted, please indicate the current state (e.g. in development, sent for approval, in printing, ready to be distributed etc.)Official adoption in 2014.
CGFS classification elements are approved and used for data compilation as of June 2012.
CGFS metadata (manuals, description) will be available in 2013.
CGFS data will be first published in May 2014.
5 (b)Please state the date of use of the classification for individual statistical programmes.Not applicable.
5 (c)Are there existing plans for revision or update of the current classification?Revision and update process are in development.
5 (d)Name of former (previous) national classification (full name in both national tongue and in English with acronyms in brackets, should be given)Canadian System of National Accounts “CSNA”
Système des comptes nationaux canadien “SCNC”
5 (e)Please describe the link of the former classification to international classificationsLinked to the System of National Accounts manual - Inter-Secretariat Working Group on National Accounts (ISWGNA)
5 (f)Please describe the structure of the former classification and indicate the number of items at each level of the classification. (similar to question 2(a))CSNA classification is arranged by types of transactions.
Codes beginning by 01 to 04 refer to revenues; codes beginning by 11 to 17 refer to expenditures.
The hierarchy is as follows:

01.01Income taxes
01.02Consumption taxes
01.03Property and related taxes
01.04Other taxes
01.05Health insurance premiums
01.06Contributions to social insurance plans
01.07Sales of goods and services
01.08Investment income
01.09Other revenue from own sources
02General purpose transfers from other government subsectors
03Specific purpose transfers from other government subsectors
04Out-of-scope revenue
11Expenditures on goods and services
12Transfer payments to persons
13Transfer payments to business
14Transfer payments to non-residents
15Transfer payments to other government subsectors
16Interest on the public debt
17Miscellaneous expenditures

13Transfer payments to business
13.01.01Agriculture subsidies subsidies paid to government business enterprises subsidies on product paid to government business enterprises

5 (g)Do conversion tables exist between the former and current classification?In development
5 (h)When was the former classification implemented?In the mid-1990s.
5 (i)Are statistical data still collected or published according to the former classification? Please indicate if this statistical data is collected or published by the Statistical Office or elsewhere.In 2014, public sector data will no longer be collected using the CSNA classification.
Public sector data will be published according to CSNA when integrated to the national accounts.
Supporting documents
6 (a)Have national explanatory notes and/or guidelines been elaborated?In development
6 (b)Do correspondence tables exist between the national and the international classifications (if applicable)?In development
6 (c)Are correspondence tables between alternative and current classification available (if applicable)?Not applicable
6 (d)Does a national coding index exist?In development
6 (e)Is the classification available in electronic form? If yes, in which formats is it available?(e.g. PDF, TXT, Excel, XML)Will be available in PDF and HTML.
6 (f)Are the correspondence tables or indexes available in electronic form?Will be available in PDF and HTML.
Contact information
7 (a)Name of institution / office responsible for the development and maintenance of the classificationStatistics Canada - Public Sector Statistics Division
7 (b)Contact address, phone number, e-mail or website for public information and inquiryNot available at this time, but will be available on Statistics Canada site in the “Definitions, data sources and methods” section
Other comments
9 (a)Please provide any other information on this classification that you consider relevantNo comments.

Source: UN questionnaire, 9/6/2012