Employer contributions to employee benefit.Has necessitated new sub-groupings of services assigned to the function Evolution in the field of social services.A new recreation and culture sub-functionĬalled "Broadcasting" was created to include cultural services of the.Heading are now assigned to other functions, as appropriate. Services previously classified under that "Health insurance premiums" and "Contributions to socialĮnterprises" was deleted. Insurance levies" has been split into two new non-tax categories, namely: Investment income while mining and logging taxes are now allocated to the Natural resource royalties are now considered Grants in lieu of taxes, which were treatedĪs transfers are now classified under property and related taxes.Treated as taxes while most personal paid licencesĪre classified as sales of goods and services. Items such asīusiness licences, motor vehicle licencesĪnd all local government licences and permits are The category "Privileges, licences and permits" was deleted.Gaming profits) are now considered taxes. Revenue from fiscal monopolies (liquor and.
In the "1997 historical revision of the CSNA, record of changes inĬlassification of sectors and transactions, concepts and methodology." Revenue The most significant changes are presented below and a complete list of the changes are shown in Appendix A and In short, the revenue and expenditure structures above apply to theĮntire public sector, except Government Business Enterprises (GBEs).Ħ.05 During the 1997 historical revision of theĬanadian System of National Accounts (CSNA), some components of the revenue and expenditures classification systems Institutions that collect taxes and/or other charges and provide government Presented above apply to all government components of the public sector, e.g., As shown in Text table 6.2, expenditure functions can be regrouped into three categories.Ħ.04 he revenue and expenditure structures Sources and expenditure functions of the Canadian FMS. Appendix C contains a detailed list of all the revenue They are described in paragraphs 6.17 toĦ.34 of this chapter. Information about each of the categories.Ħ.03 In the FMS, government expenditures are The local road and bridge systems are classified in the specific transferĦ.02 In the FMS, revenue are regrouped underīroad categories (see Text table 6.1).
Government transfers to assist municipalities in the operation and upgrade of Payments are classified in the general transfer category while provincial To qualify for the transfer which govern the use of the transfer. Use, and specific purpose, where certain conditions must be fulfilled in order Into two categories-general purpose, where no restriction is placed on their Party without a direct impost by the receiving party. Government sub-sector is an amount of money received directly from another On the other hand, a transfer from another Personal income tax, consumption taxes and contributions to social insurance Of a tax, a licence, a fee or any other charge. Revenue raised by a government from its own imposition Transfers from other government sub-sectors. The FMS distinguishes between two main types of revenue: own source revenue and That were incorporated during the 1997 historical revision are also presented. Information is structured in the remainder of the chapter. The next few paragraphs provideĪn overall view of the classification. The government component of the public sector. The FMS classification used to prepare revenue and expenditures statistics for ArchivedĦ.01 This chapter provides an in-depth review of Please " contact us" to request a format other than those available. It is not subject to the Government of Canada Web Standards and has not been altered or updated since it was archived. Information identified as archived is provided for reference, research or recordkeeping purposes. Classification of government revenue and expenditures