Les governments, ensemble ou un à un.
The words on this page: 14 definitions, including 5 acronyms, no jargon
- City
- On this site, "city" means ALL the governments that serve a person who lives there: national, regional and municipal together. When we write "Montreal", that set is what we mean.
- Municipality
- The city hall alone, and nothing else. Its revenue, its spending, its debt. That is a small part of what a resident carries: the rest comes from the other two governments.
- Tier
- One of the governments that administer you. Here there are up to three: national, regional (province, state, Land…) and municipal. Each collects its own taxes and pays its own services.
- Per capita
- The total amount divided by the number of people. Note: each government is divided by the population of ITS territory: the national one by the whole country, the city by its residents only.
- Resident public footprint
- Our way of adding the three governments to give an order of magnitude. This is not an official account: these are three calculations on three different populations, placed end to end.
- Scope
- What is counted and what is not. "MUNICIPAL ONLY" counts only the municipality; "all governments" adds the province and the federal tier. Two very different amounts can both be right.
- Vintage
- The financial year of the figure: the fiscal year the report covers. It is not always the same from one government to another, and the page writes it each time.
- Own revenue
- Money a government collects itself: taxes, levies, fees, fines. What it receives from another government is excluded, otherwise the same tax would be counted twice.
- Transfer
- Money one government pays to another: for example Ottawa paying Quebec for health. This is not a new tax: it is a tax already collected, moved.
- RPC
- Canada Pension Plan: the public pension scheme, outside Quebec
- RRQ
- Quebec Pension Plan: Quebec's counterpart to the CPP
- PSAS
- Public Sector Accounting Standards: the Canadian public-sector accounting standard
- GFSM
- Government Finance Statistics Manual: the IMF standard that defines how to consolidate public accounts
- S13
- the European code for all of a country's general government, every layer together
Ottawa Government Stack
The public administrations around Ottawa residents.
Canada: federal activity in Ontario · Ontario: province, health, education and other municipalities · Ottawa
Government StackCity only
Les public finances autour of a resident de Ottawa.
Indicateur du Stack, construit à partir des moyennes par habitant (Canada: activité fédérale en Ontario ÷ 16.12M, Ontario: province, HEALTH, éducation et autres municipalités ÷ 16.12M, Ottawa ÷ 1,017,449). Ce n'est pas la dépense mesurée dans Ottawa, ni une consolidation GFSM, ni une facture fiscale personnelle.
Spending: 34,947 CAD per capita
Own revenue: 32,977 CAD per capita
Named ledger residual: -1,616 CAD per capita (row visible, pas absorbée).
Couverture du Stack: 2,880 $/hab de paliers non displayed (gouvernements autochtones, RPC/RRQ, selon le registre); résidu nommé du registre: -1,616 $/hab.
CALCULATIONS AND EVIDENCEFinancial analysis, calculations and evidenceOpen calculations and evidenceReplier
Sous ce bouton: le contrôle de plafond, ce qui ressort des comptes, le solde de chaque palier, le bilan par palier et la qualité de la fiche. Each figure porte son scope (city, pile des paliers, province, aire urbaine ou pays), son exercice et son unité. D'où vient chaque montant est écrit plus haut, au source ledger.
Reconciliation ledger (ceiling)
- Spending footprint shown: 34,947 CAD/res.
- Ceiling (provincial public sector, city denominator): 36,563 CAD/res.
- Tiers non displayed (autochtones, RPC/RRQ, according to registre): 2,880 CAD/res.
- Named ledger residual: 1,616 CAD/res. (row visible, jamais forcée à zéro)
Lecture: empreinte 34,947 + paliers non displayed 2,880 ± résidu 1,616 ↔ plafond 36,563 CAD/hab.
L’gap is named, jamais absorbé dans le total affiché.
How to read this check
Le plafond est la dépense consolidée de TOUTES les administrations dans la province (StatCan 36-10-0450), recalculée au dénominateur de la ville: le secteur hors ville sur la population provinciale, la ville sur la sienne. L'empreinte affichée peut le dépasser parce qu'une part des impôts fédéraux perçus ici est dépensée ailleurs au Canada: cette part est affichée comme cause, pas cachée. Elle peut aussi rester dessous: les gouvernements autochtones et le RPC/RRQ ne sont pas des paliers displayed.
Who governs here: 4 institution(s) · 1 non additionnable(s)
| Tier | Revenue/res. | Spending/res. | Balance/res. | Fiscal year | Status | Source | Calcul |
|---|---|---|---|---|---|---|---|
| CAD 12,376 | CAD 13,255 | −CAD 879 | 2024-25 | AUDITEDValue from audited financial statements or a final official accounting return. | API | revenue 511,000 mn · spending 547,300 mn · balance -36,300 mn ÷ 41,288,599 hab | |
| CAD 14,026 | CAD 14,094 | −CAD 68 | 2024-25 | AUDITEDValue from audited financial statements or a final official accounting return. | API | revenue 226,161 mn · spending 227,251 mn · balance -1,090 mn ÷ 16,124,116 hab | |
| CAD 5,445 | CAD 4,665 | CAD 780 | 2024 | AUDITEDValue from audited financial statements or a final official accounting return. | document | revenue 5,540 mn · spending 4,746 mn · balance 794 mn ÷ 1,017,449 hab | |
| Resident public footprint (Spending by category) | CAD 32,977 | CAD 34,947 | −CAD 1,970 | by tier | not published | footprint GovXRay | La même formule que Dépenses par catégorie (G = T + D, module consolide): all-purpose spending G 34,947 − own-source revenue T 32,977 = 1,970 CAD/res.. NE PAS additionner avec les lignes par palier: chacune divise par SA population et porte SON fiscal year; their sum is not the resident's deficit. |
Public balance sheet: what the administrations of a resident of Ottawa own and owe
| Tier | NON-FINANCIAL ASSETS | FINANCIAL ASSETS | Liabilities | Net worth | Source |
|---|---|---|---|---|---|
| ■ FEDERAL (Canada) | not published: the federal balance sheet exists, but the table is not yet in the repository | StatCan 10-10-0016: not collected yet | |||
| ■ Ontario | 5,921 | 10,823 | 30,515 | -13,771 | StatCan 10-10-0017 · 2024 |
| ■ Ottawa | 23,496 | 4,162 | 8,201 | +19,458 | consolidated Ontario FIR · 2024 |
Each tier is reported againstsa propre population, like everywhere else on the site: the resident sits below the three. Non-financial assets are mostly infrastructure: a water main is not cash on hand, but it is not nothing. A tier whose balance sheet is not published is written "not published": it is never filled with a zero.
What "receiving" means: 62% of this spending is services delivered or transfers; the rest is an accounting share
| Line item | Montant | Source and meaning |
|---|---|---|
| Accounting result (PSAS) | +794 M$ (+780 CAD/res.) | FIR Schedule 10 ligne L2099 « Annual Surplus/(Deficit) »: le résultat aux normes PSAS; le FIR ne publie PAS de ligne « à des fins purposes": Ontario's legal balance is not visible as such (O. Reg. 284/09 permet d'exclure du budget l'amortissement et certains liabilities): stated here rather than recalculated |
| Net debt: it INCREASED by | +742 M$ (+729 CAD/res.) | FIR Schedule 53 ligne L1410 « Decr/(Incr) in Net Financial Assets/Net Debt »: le VRAI signal de santé (PS 1201; MFOA nº 54; Ontario Common Language Guide: une hausse soutenue de la dette nette est le signal warning). Negative net financial assets means net debt is rising. |
+ Why two balances: the legal equilibrium is not a performance
Fact receipt
Claim Stack: aggregate_with_named_residual
Indicateur du Stack, construit à partir des moyennes par habitant (Canada: activité fédérale en Ontario ÷ 16.12M, Ontario: province, HEALTH, éducation et autres municipalités ÷ 16.12M, Ottawa ÷ 1,017,449). Ce n'est pas la dépense mesurée dans Ottawa, ni une consolidation GFSM, ni une facture fiscale personnelle.
Couverture du Stack: 2,880 $/hab de paliers non displayed (gouvernements autochtones, RPC/RRQ, selon le registre); résidu nommé du registre: -1,616 $/hab.
Named residual: -1,616 CAD/res.
- Public expenditure per capita (indicateur du Stack): 34,947 CAD/hab · Stack: Canada: federal activity in Ontario · Ontario: province, health, education and other municipalities · Ottawa
- Recettes propres par habitant (indicateur du Stack): 32,977 CAD/hab · Stack: Canada: federal activity in Ontario · Ontario: province, health, education and other municipalities · Ottawa
- Tiers non displayed (registre): 2,880 CAD/res. · hors Stack affiché
WHERE THE FIGURES COME FROMOpen the official receipt, tier by tier
Each tier is a menu: closed, you read its name, vintage and Population; open, its line items. Each row is one line from the official accounts of un tier: tax, levy, contribution or deficit: divided by the Population of ce tier. Federal tax ÷ 41 million Canadians is not what a Montrealer pays; property tax ÷ 1.8 million Montrealers is closer. Native currency first. Transfers change height because the payer and the recipient do not share a Population: same money, two denominators.
Phone: the line, its kind, the calculation. The source note is on the calculation hover.
Canada: federal activity in Ontario7 line items in this tier
| What it is | Nature | Official ÷ Population = /res. | Where the amount comes from |
|---|---|---|---|
| Income taxes (personal and corporate) | revenue | 141.0 G$ ÷ 16.12 M = 8,744 | 141.0 G$ collected in Ontario (StatCan 36-10-0450, 2024). collected in Ontario (StatCan 36-10-0450, 2024) |
| Taxes on production and imports | revenue | 38.4 G$ ÷ 16.12 M = 2,383 | 38.4 G$ collected in Ontario (StatCan 36-10-0450, 2024). collected in Ontario (StatCan 36-10-0450, 2024) |
| Contributions (assurance-emploi) | revenue | 13.1 G$ ÷ 16.12 M = 814 | 13.1 G$ collected in Ontario (StatCan 36-10-0450, 2024). collected in Ontario (StatCan 36-10-0450, 2024) |
| Investment income | revenue | 5.4 G$ ÷ 16.12 M = 332 | 5.4 G$ collected in Ontario (StatCan 36-10-0450, 2024). collected in Ontario (StatCan 36-10-0450, 2024) |
| Sales of goods and services | revenue | 5.8 G$ ÷ 16.12 M = 357 | 5.8 G$ collected in Ontario (StatCan 36-10-0450, 2024). collected in Ontario (StatCan 36-10-0450, 2024) |
| Other revenue | revenue | 480 M$ ÷ 16.12 M = 30 | 480 M$: transfers from households and non-residents, capital transfers. transfers from households and non-residents, capital transfers |
| Deficit (federal share) | deficit (borrowing) | 14.4 G$ ÷ 16.12 M = 896 | 14.4 G$: Ottawa dépense plus en Ontario qu'il n'y perçoit. Ottawa spends more in Ontario than it collects there |
Ontario: province, health, education and other municipalities8 line items in this tier
| What it is | Nature | Official ÷ Population = /res. | Where the amount comes from |
|---|---|---|---|
| Income taxes (personal and corporate) | revenue | 82.6 G$ ÷ 16.12 M = 5,124 | 82.6 G$: province and Local sector, Ontario (StatCan 36-10-0450, 2024). Dedans: particuliers 59.9 G$, sociétés 22.7 G$. province and Local sector, Ontario (StatCan 36-10-0450, 2024). Dedans: particuliers 59.9 G$, sociétés 22.7 G$ |
| Sales, property and other taxes | revenue | 111.8 G$ ÷ 16.12 M = 6,788 | 111.8 G$: province and Local sector, Ontario (StatCan 36-10-0450, 2024), moins 2.3 G$ de Ottawa displayed au palier du bas. Dedans, avant ce retrait: taxe de vente générale 42.5 G$, property tax (municipal and school) 35.8 G$, accises on carburant, tabac, alcool et cannabis 9.5 G$, other taxes on production and products 23.9 G$. province and Local sector, Ontario (StatCan 36-10-0450, 2024), moins 2.3 G$ de Ottawa displayed au palier du bas. Dedans, avant ce retrait: taxe de vente générale 42.5 G$, property tax (municipal and school) 35.8 G$, accises on carburant, tabac, alcool et cannabis 9.5 G$, other taxes on production and products 23.9 G$ |
| Social contributions | revenue | 3.5 G$ ÷ 16.12 M = 219 | 3.5 G$: province and Local sector, Ontario (StatCan 36-10-0450, 2024). province and Local sector, Ontario (StatCan 36-10-0450, 2024) |
| Fees and sales of services | revenue | 44.5 G$ ÷ 16.12 M = 2,696 | 44.5 G$: province and Local sector, Ontario (StatCan 36-10-0450, 2024), moins 1.0 G$ de Ottawa displayed au palier du bas. province and Local sector, Ontario (StatCan 36-10-0450, 2024), moins 1.0 G$ de Ottawa displayed au palier du bas |
| Investment income | revenue | 9.3 G$ ÷ 16.12 M = 569 | 9.3 G$: province and Local sector, Ontario (StatCan 36-10-0450, 2024), moins 100 M$ de Ottawa displayed au palier du bas. province and Local sector, Ontario (StatCan 36-10-0450, 2024), moins 100 M$ de Ottawa displayed au palier du bas |
| Permits, fees and other household payments | revenue | 3.6 G$ ÷ 16.12 M = 218 | 3.6 G$: province and Local sector, Ontario (StatCan 36-10-0450, 2024), moins 77 M$ de Ottawa displayed au palier du bas. province and Local sector, Ontario (StatCan 36-10-0450, 2024), moins 77 M$ de Ottawa displayed au palier du bas |
| Payments from NPOs | revenue | 2.4 G$ ÷ 16.12 M = 149 | 2.4 G$: province and Local sector, Ontario (StatCan 36-10-0450, 2024). province and Local sector, Ontario (StatCan 36-10-0450, 2024) |
| Deficit (Ontario and Local sector) | deficit (borrowing) | 16.7 G$ ÷ 16.12 M = 1,036 | 16.7 G$: 2024 fiscal-year balance. 2024 fiscal-year balance |
Ottawa11 line items in this tier
| What it is | Nature | Official ÷ Population = /res. | Where the amount comes from |
|---|---|---|---|
| Property taxes (+ payments in lieu) | revenue | 2332 M$ ÷ 1,017,449 = 2,292 | 2332 M$ (FIR consolidated 2024, audited). FIR consolidated 2024, audited |
| Fees and user charges | revenue | 970 M$ ÷ 1,017,449 = 953 | 970 M$ (FIR consolidated 2024, audited). FIR consolidated 2024, audited |
| Permis, loyers, concessions | revenue | 77 M$ ÷ 1,017,449 = 75 | 77 M$ (FIR consolidated 2024, audited). FIR consolidated 2024, audited |
| Fines and penalties | revenue | 77 M$ ÷ 1,017,449 = 76 | 77 M$ (FIR consolidated 2024, audited). FIR consolidated 2024, audited |
| Investment income | revenue | 100 M$ ÷ 1,017,449 = 98 | 100 M$ (FIR consolidated 2024, audited). FIR consolidated 2024, audited |
| Capital assets contributed by developers (non-cash) | revenue | 465 M$ ÷ 1,017,449 = 457 | 465 M$ (FIR consolidated 2024, audited). FIR consolidated 2024, audited |
| Development charges and parkland levies (deferred revenue recognized) | revenue | 179 M$ ÷ 1,017,449 = 175 | 179 M$ (FIR consolidated 2024, audited). FIR consolidated 2024, audited |
| Interest earned on reserves and reserve funds | revenue | 44 M$ ÷ 1,017,449 = 43 | 44 M$ (FIR consolidated 2024, audited). FIR consolidated 2024, audited |
| Municipal accommodation tax | revenue | 22 M$ ÷ 1,017,449 = 22 | 22 M$ (FIR consolidated 2024, audited). FIR consolidated 2024, audited |
| Other miscellaneous revenue (named residual) | revenue | 93 M$ ÷ 1,017,449 = 91 | 93 M$ (FIR consolidated 2024, audited): NAMED GAP de +67 M$ between the detailed lines of the extract and the published subtotal: incl. named residual of -67 M$ vs total published. (FIR consolidated 2024, audited): NAMED GAP de +67 M$ between the detailed lines of the extract and the published subtotal: incl. named residual of -67 M$ vs total published |
| Direct federal transfers | revenue | 277 M$ ÷ 1,017,449 = 272 | 277 M$: Canada grants received directly, outside the provincial cascade. Canada grants received directly, outside the provincial cascade |
Transfers between tiers2 line items in this tier
| What it is | Nature | Official ÷ Population = /res. | Where the amount comes from |
|---|---|---|---|
| Canada: federal activity in Ontario → Ontario: province, health, education and other municipalities | intergovernmental transfer | 37.0 G$ · 2,370 → 2,353 /res. | 16.12 M → 16.12 M · Canada → Ontario: 37.0 G$ to the province + 1.2 G$ directly to municipalities. Each flow is reported at the same amount by payer and recipient (StatCan 36-10-0450, 2024). Counting these dollars also as federal spending would count them twice: they reappear on the lower tiers. |
| Ontario: province, health, education and other municipalities → Ottawa | intergovernmental transfer | 906 M$ · 56 → 890 /res. | 16.12 M → 1,017,449 · Ontario → Ottawa: 906 M$ of transfers (consolidated Ontario FIR, fiscal year 2024). 890 $/résident. |
Vintage: all tiers in 2024. Federal and provincial: StatCan 36-10-0450, measured in Ontario, not allocated from a national total. Functions: StatCan 10-10-0005 (consolidated CCOFOG). City: consolidated FIR. Unlike cities in B.C. and Quebec, FIR already books depreciation and interest INSIDE the functions: the city therefore has no separate "depreciation" cause. Direct federal spending on goods and services is not split by function at provincial scale by StatCan. Population Ottawa: 1,017,449 (2021 census).