Object codes list as per the Government-wide Chart of Accounts

This dataset contains the object code classification structure and the descriptions for each of the object codes. The object code is a field in the government-wide coding block. It identifies the types of goods or services acquired, the transfer payments made, the source of revenue or the cause of increases or decreases in assets and liabilities. The object code information provides:

  • a structure for reporting the nature of transactions in the Estimates and in the Public Accounts of Canada

  • a standard classification of transactions for internal departmental analysis and use by central management

  • the basis used by Statistics Canada to more accurately determine and report the impact of government revenues and expenditures on the rest of the economy

In addition, the object coding allows the information to be useable at a government-wide level, which reduces the number of individual requests central agencies must make to departments and agencies.

Data and Resources

Additional Info

Field Value
Last Updated April 17, 2026, 18:02 (UTC)
Created April 17, 2026, 18:02 (UTC)
contact_email open-ouvert@tbs-sct.gc.ca
contact_person {}
criticality_level []
data_dictionary []
geographic_scope []
open_canada_collection primary
open_canada_date_modified 2026-02-16 00:00:00
open_canada_date_published 2017-04-05 00:00:00
open_canada_keywords {"en": ["Receiver General", "Chart of accounts", "GWCOA", "Government-wide Chart of Accounts", "COA", "financial coding", "list of object codes", "object codes", "object", "econs", "ECON", "economic objects", "Objects of expenditure", "Objects of revenue", "Objects for assets", "Objects for liablitities", "Objects for other transactions", "Objects for assets", "liabilities and other transactions"], "fr": ["Receveur général", "Plan comptable", "PCEAF", "Plan comptable à l'échelle de l'administration fédérale", "PC", "codage financier", "liste de codes des articles", "codes des articles", "article", "econs", "ECON", "articles économiques", "articles de dépenses", "articles de recettes/revenus", "article de recettes", "articles de revenu", "articles pour les actifs", "articles pour les passifs", "articles pour les autres transactions", "articles pour les actifs", "les passifs et les autres transactions"]}
open_canada_subject ["government_and_politics"]
sensitivity_level unrestricted
title_fr Liste des codes d'article selon le Plan comptable à l'échelle de l'administration fédérale
update_frequency as_needed