Canadian Government Finance Statistics (CGFS)

Purpose

The Canadian Government Finance Statistics (CGFS) are useful in helping understand the management of government finances and the effectiveness of policy decisions. They are also closely linked to other macroeconomic frameworks such as the System of Macroeconomic Accounts, Balance of Payments and International Investment Position. The CGFS enable users to determine whether government decisions are sustainable over the long term, and assess government liquidity constraints as well as financing needs. This framework allows users to analyse government expenditures under two classifications: the Economic Classification of Expenses and the Canadian Classification of Functions of Government (CCOFOG).

Your information may also be used by Statistics Canada for other statistical and research purposes.

Nature of the survey

Mandatory

Authority and Confidentiality

Data are collected under the authority of the Statistics Act, Revised Statutes of Canada, 1985, Chapter S-19.

By law, Statistics Canada is prohibited from releasing any information it collects that could identify any person, business, or organization, unless consent has been given by the respondent, or as permitted by the Statistics Act. Statistics Canada will use the information from this survey for statistical purposes only.

Data-sharing agreements

To reduce respondent burden, Statistics Canada has entered into data-sharing agreements with provincial and territorial statistical agencies and other government organizations, which have agreed to keep the data confidential and use them only for statistical purposes. Statistics Canada will only share data from this survey with those organizations that have demonstrated a requirement to use the data.

Section 11 of the Statistics Act provides for the sharing of information with provincial and territorial statistical agencies that meet certain conditions. These agencies must have the legislative authority to collect the same information, on a mandatory basis, and the legislation must provide substantially the same provisions for confidentiality and penalties for disclosure of confidential information as the Statistics Act. Because these agencies have the legal authority to compel businesses to provide the same information, consent is not requested and businesses may not object to the sharing of the data.

For this survey, there are Section 11 agreements with the provincial and territorial statistical agencies of Newfoundland and Labrador, Nova Scotia, New Brunswick, Quebec, Ontario, Manitoba, Saskatchewan, Alberta, British Columbia, and the Yukon.

The shared data will be limited to information pertaining to public sector entities located within the jurisdiction of the respective province or territory.

Section 12 of the Statistics Act provides for the sharing of information with federal, provincial or territorial government organizations. Under Section 12, you may refuse to share your information with any of these organizations by writing a letter of objection to the Chief Statistician and returning it with the completed questionnaire. Please specify the organizations with which you do not want to share your data.

For this survey, there are Section 12 agreements with the statistical agencies of Prince Edward Island, the Northwest Territories and Nunavut.

For agreements with provincial and territorial government organizations, the shared data will be limited to information pertaining to public sector entities located within the jurisdiction of the respective province or territory.

Record linkage

To enhance the data from this survey and to reduce the response burden, Statistics Canada may combine the information you provide with data from other surveys or administrative sources.

Collection period

From January 1st, 2019 to March 31st, 2019

Collection methods

Record layout collected electronically through EFTs.

Topics covered in the survey

Ex.: The survey asks questions about:

• expenses
• revenues
• assets
• liabilities

Contact information

Survey Manager:
Jordan Sabourin
jordan-daniel.sabourin@statcan.gc.ca
613-878-7892

Contact Person:
Institutional Statistics Section
Operations and Integration Division
Statistics Canada
170 Tunney's Pasture Driveway
Ottawa, Ontario, K1A 0T6
Tel: 1-866-301-3784
Email: statcan.piu-uip.statcan@statcan.gc.ca

Quarterly Local Government Statement of Operations and Balance Sheet Record Layout

All fields are mandatory

	FIELD 1	FIELD 2
	Value in Canadian Dollars	Comments
	Numeric	Text
Total Revenue in this Quarter
113 - Taxes on property (own-source only)
114 - Taxes on goods and services
of which are developer fees (11453)
13 –Grants
of which are current grants from federal government (1331.9)
of which are capital grants from federal government (1332)
of which are current grants from provincial government (1331.9)
of which are capital grants from provincial government (1332)
of which are current grants from municipal government (1331.9)
of which are capital grants from municipal government (1332)
14 – Other revenue
of which are interest revenues (1411)
of which are administrative fees (1422)
of which are incedental sales of goods and services to other municipalities (1423)
of which are incedental sales of goods andservices to others (1423)
Total Expenses in this Quarter
21 – Compensation of employees
22 – Use of goods and services
23 – Consumption of Fixed Capital (Amortization/Depreciation)
24 – Interest
25 – Subsidies (to Businesses)
26 – Grants (to Governments)
of which are current grants to other municipalities (2631.9.2)
27 – Social Benefits
28 – Other Expense
of which are transfers to non-profit institutions (2821.3)
Total Assets as of the End of the Quarter
61 – Non-financial Assets
6212 – Currency and deposits
6213 – Securities other than shares
of which are federal bonds and debentures (6213.5)
of which are provincial bonds and debentures (6213.5)
of which are local bonds and debentures (6213.5)
of which are other bonds and debentures (6213.5)
of which are treasury bills (6213.1)
of which are other short-term paper (6213.2)
6214 – Loans
6215 – Shares and other equity
6218 – Other accounts receivable
of which are trade credits and advances (6218.1)
Total Liabilities as of the End of the Quarter
6313 - Debt Securities
of which are treasury bills (6313.1)
of which is other short-term paper (6313.2)
of which are bonds and debentures (6313.5)
6314 – Loans
of which are advances from federal government (6314.2)
of which are advances from provincial general government (6314.2)
of which are advances from Municipal Finance Corporations (6314.2)
of which are advances from financial institutions (banks) (6314.2)
6318 – Other accounts payable
of which are trade credits and advances (6318.1)
A survey guide is available upon request.

Quarterly Local Government Statement of Operations and Balance Sheet Record Layout

Expenses by Function

CCOFOG	FIELD 1	FIELD 2
	Current (Operating) Expenses in Canadian Dollars	Comments
	Numeric	Text
Total Expenses less amortization in this Quarter
701 - General public services
703 - Public safety and order
of which are police services (7031)
of which are fire protection services (7032)
704 - Economic affairs
of which is road transport (70451)
of which is public transit (70456)
of which is other transport (70459)
705 - Environmental protection
of which is waste management (7051)
of which is waste water management (7052)
706 - Housing and community amenities
of which is housing development (7061)
of which is community development (7062)
of which is water supply (7063)
of which is street lighting (7064)
707 - Health
708 - Recreation, culture and religion
of which are recreational and sporting services (7081)
of which are cultural services (7082)
709 - Education
710 - Social protection
of which is housing (7106)
A survey guide is available upon request.