Fiscal Reference Tables 2023: Part 5 of 9

Table 26
Alberta
(millions of dollars)
Year Own-source
revenues
Federal
transfers(1)
Total revenues Total program expense Debt charges Total expense Deficit (-)
or surplus
Net financial
debt / assests (-)
1990-91 11,820 2,365 14,185 14,735 1,282 16,017 -1,832 5,692
1991-92 11,587 2,150 13,737 15,052 1,314 16,366 -2,629 7,939
1992-93 11,814 2,457 14,271 16,176 1,419 17,595 -3,324 11,824
 
1993-94 13,316 2,090 15,406 15,419 1,654 17,073 -1,667 13,379
1994-95 14,235 1,929 16,164 13,766 1,746 15,512 652 12,707
1995-96 13,767 1,748 15,515 12,681 1,683 14,364 1,151 11,607
1996-97 15,301 1,351 16,652 12,330 1,462 13,792 2,860 8,709
1997-98 16,571 1,183 17,754 13,682 1,322 15,004 2,750 5,979
1998-99 15,484 1,335 16,819 14,269 1,379 15,648 1,171 4,876
1999-00 18,463 1,640 20,103 16,271 956 17,227 2,876 2,074
2000-01 23,714 1,813 25,527 17,990 980 18,970 6,557 -4,300
2001-02 19,662 2,264 21,926 20,100 774 20,874 1,052 -5,043
2002-03 20,588 2,074 22,662 20,209 476 20,685 1,977 -6,769
2003-04 22,961 2,926 25,887 21,612 271 21,883 4,004 -10,548
 
2004-05 26,348 3,219 29,567 24,027 302 24,329 5,238 -17,957
2005-06 32,495 3,392 35,887 26,943 248 27,191 8,696 -26,022
2006-07 35,480 3,077 38,557 29,450 215 29,665 8,892 -34,133
2007-08 35,277 3,048 38,325 35,664 214 35,878 2,447 -35,046
 
2008-09 34,747 4,578 39,325 40,048 208 40,256 -931 -31,701
2009-10 34,170 5,342 39,512 39,774 214 39,988 -476 -27,317
2010-11 33,524 5,452 38,976 40,766 472 41,238 -2,262 -21,653
2011-12 38,203 5,192 43,395 43,000 509 43,509 -114 -18,991
2012-13 37,502 5,042 42,544 45,113 530 45,643 -3,099 -14,455
2013-14 42,375 7,059 49,434 49,135 601 49,736 -302 -13,032
2014-15 43,499 5,982 49,481 47,644 722 48,366 1,115 -13,054
2015-16 35,477 7,142 42,619 48,285 776 49,061 -6,442 -3,919
2016-17 34,314 7,979 42,293 52,059 1,018 53,077 -10,784 8,901
2017-18 39,689 7,606 47,295 53,898 1,420 55,318 -8,023 19,344
2018-19 41,559 8,013 49,572 54,312 1,971 56,283 -6,711 27,477
2019-20 37,152 9,072 46,224 56,141 2,235 58,376 -12,152 40,144
2020-21 32,605 10,532 43,137 57,613 2,486 60,099 -16,962 59,837
2021-22 56,727 11,595 68,322 61,766 2,641 64,407 3,915 58,993
2022-23 64,757 11,363 76,120 61,650 2,829 64,479 11,641 45,614
Sources: - 1990-91 to 2003-04: 2009-10 Government of Alberta Annual Report, Executive Summary, Historical Fiscal Summary table, with program expense adjusted to include annual pension provision expense (i.e. annual change in unfunded pension liabilities) beginning in 1993-94;
- 2004-05 to 2007-08: Government of Alberta annual reports, Consolidated Financial Statements (i.e. Public Accounts of Alberta);
- 2008-09 to 2022-23: 2022-23 Final Results Year-End Report, Historical Fiscal Summary, 2008-09 to 2022-23.
Data are not fully comparable due mainly to various changes to accounting standards. Major breaks in the series include:
- 1990-91 to 1992-93: expense excludes change in unfunded pension liabilities; net financial debt / (assets) does include unfunded pension liabilities;
- 1993-94 to 2003-04: SUCH sector (school boards, universities and colleges, health entities) own-source revenue and expense, and assets and liabilities not included in numbers (grants to these entities are included in expense);
- 2004-05 to 2007-08: SUCH sector included on "net equity" basis (net revenue included in revenue; net assets included in assets);
- 2008-09 to 2021-22: SUCH sector included on "line-by-line" basis (revenue, expense, assets and liabilities reported in revenue, expense, assets and liabilities).
(1) Federal transfers include: $1,582 million for 2013 Alberta flood assistance in 2013-14, less $423 million in 2014-15, $70 million in 2015-16, $29 million in 2016-17, and $128 million in 2017-18, plus $56 million in 2018-19 and $15 million in 2021-22, following revisions to original estimates of disaster recovery costs and what expense is eligible, and associated federal revenue accrued in 2013-14; two $251 million Fiscal Stabilization Program payments in 2015-16 and 2019-20; and accrued revenue of $495 million in wildfire assistance in 2016-17, less $67 million in 2017-18, $32 million in 2018-19, $23 million in 2019-20, and $3 million in 2021-22, following revisions to original estimates of costs and associated federal revenue accrued in 2016-17.
Table 27
British Columbia
(millions of dollars)
Year Own-source revenues Federal
transfers
Total revenues Total program expenditures Debt charges Total expenditures Other(1) Deficit (-)
or surplus
Net debt
1990-91 12,247 2,096 14,343 14,532 478 15,010 0 -667 6,312
1991-92 12,564 2,198 14,762 16,511 590 17,101 0 -2,339 8,843
1992-93 13,967 2,416 16,382 17,122 736 17,858 0 -1,476 10,529
1993-94 15,665 2,269 17,934 17,989 844 18,833 0 -899 11,507
1994-95 17,264 2,463 19,726 19,023 931 19,954 0 -228 11,954
1995-96 17,343 2,394 19,737 19,167 887 20,054 0 -317 12,162
1996-97 17,755 1,955 19,710 19,596 867 20,463 0 -753 12,338
1997-98 18,131 1,837 19,968 19,301 834 20,135 0 -167 12,515
 
1998-99 22,823 2,549 25,372 23,281 3,052 26,333 0 -961 21,914
1999-00 23,620 3,180 26,800 23,884 2,932 26,816 0 -16 23,172
2000-01 26,393 3,296 29,689 25,459 2,986 28,445 -52 1,192 23,945
2001-02 25,084 3,320 28,404 27,808 2,770 30,578 1,117 -1,057 25,627
2002-03 24,097 3,823 27,920 28,054 2,553 30,607 -169 -2,687 28,560
2003-04 25,704 3,621 29,325 28,108 2,446 30,554 -123 -1,390 29,787
2004-05 28,333 5,232 33,565 28,575 2,305 30,880 0 2,647 28,367
2005-06 30,303 5,835 36,138 30,258 2,198 32,456 -710 2,934 27,098
2006-07 32,288 6,397 38,685 32,169 2,270 34,439 -264 3,944 24,481
2007-08 34,081 5,942 40,023 34,596 2,237 36,833 -444 2,708 23,881
2008-09 32,725 5,995 38,720 36,508 2,158 38,666 18 35 26,411
2009-10 31,051 6,927 37,978 37,594 2,197 39,791 0 -1,850 29,630
2010-11 32,671 8,009 40,680 38,675 2,252 40,927 0 -284 32,225
2011-12 34,081 7,724 41,805 39,702 2,383 42,085 -1,599 -1,879 37,141
2012-13 35,010 7,047 42,057 40,853 2,390 43,242 0 -1,185 39,452
2013-14 36,201 7,514 43,715 40,957 2,482 43,439 0 276 40,257
2014-15 38,820 7,279 46,099 41,979 2,498 44,477 0 1,622 40,194
2015-16 39,954 7,647 47,601 44,043 2,826 46,869 0 732 41,213
2016-17 43,282 8,167 51,449 46,134 2,587 48,721 0 2,728 39,421
2017-18 42,965 9,055 52,020 49,121 2,623 51,744 0 276 43,521
2018-19 48,076 9,052 57,128 52,950 2,684 55,634 0 1,494 43,841
2019-20 49,125 9,535 58,660 56,295 2,727 59,022 0 -362 46,896
2020-21 49,262 12,894 62,156 64,942 2,722 67,663 0 -5,507 54,806
2021-22 60,412 11,980 72,392 68,385 2,742 71,127 0 1,265 57,464
2022-23 69,010 12,526 81,536 78,113 2,719 80,832 0 704 60,679
Sources: Public Accounts of British Columbia. 
(1) Includes the impacts of the joint trusteeship of pension plans, restructuring exit expenses, negociating framework incentive payments, climate action dividends, and $1,599 million for Harmonized Sales Tax transition funding repayment in 2011-12. These items are included in total expenditures in B.C. fiscal reporting.
Due to a break in the series following the move to fully comply with generally accepted accounting principles, data from 1998-99 onward are not directly comparable with earlier years.
Table 28
Yukon
(millions of dollars)
Year Own-source revenues Federal
transfers
Total
revenues(1)
Total program expenditures Debt charges Total expenditures Other(2) Deficit (-)
or surplus
Net debt
1990-91 104 229 333 344 0 344   -12 -64
1991-92 108 243 351 365 0 365   -14 -50
1992-93 89 267 356 419 1 420   -64 13
1993-94 154 307 461 445 1 446   15 -2
1994-95 172 310 482 452 1 453   29 -31
1995-96 168 321 489 460 0 460   29 -60
1996-97 157 286 443 454 0 455   -12 -48
1997-98 153 302 455 450 0 451   4 -51
1998-99 115 371 485 455 0 455   30 -80
1999-00 153 330 483 499 0 500   -16 -64
2000-01 166 386 552 518 0 518 1 35 -99
2001-02 129 374 503 524 0 525 1 -21 -85
2002-03 148 402 550 555 0 556 1 -5 -80
2003-04 140 456 597 585 0 586 1 12 -76
2004-05 154 506 659 654 0 655 1 5 -48
2005-06 158 584 742 668 0 668 1 75 -100
2006-07 175 610 784 727 0 727 1 57 -132
2007-08 181 597 778 769 0 769 1 10 -140
2008-09 213 613 826 826 0 826 1 1 -136
2009-10 218 656 874 901 0 901 1 -26 -67
2010-11 257 690 947 955 0 955 1 -7 -28
 
2011-12 300 744 1,044 984 0 984 1 61 -71
2012-13 329 809 1,138 1,037 0 1,037 4 104 -152
2013-14 327 859 1,186 1,134 0 1,134 6 58 -195
2014-15 312 896 1,208 1,139 0 1,139 0 68 -223
2015-16 289 926 1,215 1,227 0 1,227 26 14 -153
2016-17 200 1,050 1,250 1,260 0 1,260 5 -5 -88
2017-18 191 1,100 1,290 1,272 0 1,272 1 19 -37
2018-19 234 1,132 1,366 1,372 0 1,372 1 -6 0
2019-20 225 1,221 1,446 1,450 0 1,450 1 -3 47
2020-21 221 1,389 1,610 1,591 0 1,591 1 19 48
2021-22 244 1,468 1,712 1,707 0 1,707 4 9 102
2022-23 Interim 263 1,579 1,841 1,797 0 1,797 0 44 299
Sources: Public Accounts of Yukon, Budget 2022-23. Figures are on a non-consolidated basis.
Due to a break in the series following an accounting change, data from 2011-12 onward are not directly comparable with earlier years.
(1) Reflects 2009-10 estimates changes from 2007-08 forward. Own-source revenues and federal cash transfers may not sum to total revenues.
(2) Includes recoveries of prior years' expense, adjustments for changes in tangible capital assets, investment in land development, expenditures on loan programs and other adjustments. 
Table 29
Northwest Territories
(millions of dollars)
Year Own-source
revenues
Federal
transfers
Total revenues Total program
expenditures
Debt charges Total expenditures Deficit (-)
or surplus
Net debt
1990-91 163 879 1,042 1,045 5 1,050 -8 -55
1991-92 216 900 1,116 1,140 4 1,144 -28 -31
1992-93 222 911 1,133 1,123 4 1,127 6 -56
1993-94 215 973 1,188 1,207 3 1,210 -22 -19
1994-95 214 1,004 1,218 1,244 0 1,244 -26 12
1995-96 234 1,026 1,260 1,277 5 1,282 -22 28
1996-97 219 963 1,182 1,189 5 1,194 -12 21
1997-98 244 1,066 1,311 1,175 5 1,180 131 -85
1998-99 203 1,016 1,220 1,253 0 1,253 -33 -43
 
1999-00 151 572 723 723 2 725 -2 36
2000-01 268 615 883 765 0 766 118 -66
2001-02 642 315 957 837 0 837 120 -127
2002-03 438 408 846 880 0 880 -34 -29
2003-04 -43 914 871 936 0 936 -65 76
2004-05 201 780 981 998 0 998 -17 137
2005-06 224 877 1,101 1,065 0 1,065 36 135
2006-07 324 879 1,204 1,116 0 1,116 88 105
2007-08 346 959 1,306 1,211 0 1,212 94 54
2008-09 323 933 1,256 1,297 0 1,297 -41 132
2009-10 308 985 1,293 1,337 1 1,338 -44 240
2010-11 304 1,025 1,329 1,338 14 1,352 -23 504
2011-12 302 1,099 1,401 1,388 11 1,400 1 598
2012-13 430 1,216 1,645 1,478 4 1,482 163 491
2013-14 379 1,253 1,632 1,530 8 1,538 94 512
2014-15 407 1,420 1,827 1,723 9 1,731 95 573
2015-16 406 1,427 1,833 1,714 9 1,724 110 666
2016-17 450 1,407 1,857 1,685 16 1,701 156 743
2017-18 421 1,418 1,839 1,695 17 1,712 127 779
2018-19 342 1,429 1,770 1,775 21 1,796 -25 921
2019-20 346 1,503 1,849 1,897 22 1,919 -71 1,068
2020-21 409 1,733 2,142 2,059 16 2,075 67 1,080
2021-22 447 1,816 2,262 2,187 27 2,214 49 1,107
2022-23 Interim 458 1,956 2,415 2,315 25 2,340 40 n.a.
Sources: Public Accounts of the Northwest Territories; for 2022-23: 2023 budget.
Figures are on a non-consolidated basis. Starting in 1999-00, the figures represent the Northwest Territories budget after the division of the territories.
Table 30
Nunavut
(millions of dollars)
Year Own-source revenues1 Federal
transfers
Total revenues Total program expenditures Debt charges Total expenditures Other(2) Deficit (-)
or surplus
Net debt
1999-00 64 677 742 670 0 670   72 -33
2000-01 94 704 798 736 0 736   62 -7
2001-02 84 695 778 776 0 776   2 25
2002-03 100 759 859 847 0 847   12 43
2003-04 95 803 898 891 0 891   7 100
2004-05 88 881 969 914 0 914   55 94
2005-06 100 978 1,078 969 0 969   109 12
2006-07 94 1,176 1,270 1,124 0 1,124   146 -88
2007-08 134 1,042 1,177 1,155 0 1,155   21 -75
2008-09 145 1,115 1,260 1,283 0 1,283   -23 -17
2009-10 146 1,201 1,346 1,283 0 1,283   63 -2
2010-11 166 1,278 1,444 1,425 0 1,425   19 37
2011-12 155 1,359 1,513 1,458 0 1,458   55 -22
2012-13 157 1,463 1,620 1,498 0 1,498   122 -215
2013-14 180 1,574 1,754 1,605 0 1,605   149 -276
2014-15 179 1,616 1,795 1,686 0 1,686   109 -295
2015-16 204 1,658 1,862 1,764 0 1,764 99 -304
2016-17 220 1,692 1,912 1,855 0 1,855 58 -297
2017-18 254 1,845 2,100 1,977 0 1,977 123 -294
2018-19 255 1,879 2,134 2,079 0 2,079 55 -308
2019-20 243 1,933 2,176 2,137 0 2,137 40 -308
2020-21 230 2,178 2,408 2,304 0 2,304   104 -420
2021-22 266 2,279 2,545 2,362 0 2,362   183 -603
2022-23 Interim 285 2,754 3,040 2,952 0 2,952 20 68 -597
Sources: Public Accounts of Nunavut, Budget 2023. Figures are on a non-consolidated basis.
(1) Includes third party transfers that are not from the Government of Canada.
(2) Includes supplementary requirements and projected appropriation lapses.
Table 31
All provinces and territories
(millions of dollars)
Year Own-source
revenues
Federal
cash
transfers
Total
revenues
Total
program
expenditures
Debt
charges
Total
expenditures
Other Deficit (-)
or surplus
Net  debt
1990-91 107,061 26,329 133,390 130,707 13,073 143,780 0 -10,390 108,994
1991-92 106,933 26,465 133,398 142,607 13,968 156,575 0 -23,177 132,933
1992-93 108,757 29,461 138,218 147,567 15,758 163,325 0 -25,107 165,123
1993-94 116,486 28,417 144,903 146,508 18,879 165,387 0 -20,484 195,588
1994-95 122,724 29,740 152,463 147,677 21,005 168,682 7 -16,212 212,344
1995-96 128,788 29,857 158,644 148,746 21,414 170,160 4 -11,512 226,546
1996-97 134,277 24,749 159,025 145,270 20,872 166,142 -118 -7,234 233,551
1997-98 146,554 24,398 170,952 151,691 22,334 174,025 -194 -3,267 262,358
1998-99 154,990 27,047 182,037 159,491 24,989 184,480 291 -2,151 274,034
1999-00 169,263 28,213 197,475 167,927 26,438 194,365 -266 2,845 294,639
2000-01 181,457 30,358 211,815 173,733 26,716 200,448 375 11,742 286,779
2001-02 173,133 34,068 207,201 185,060 25,307 210,367 1,489 -1,677 293,441
2002-03 178,087 35,229 213,316 191,977 23,860 215,837 143 -2,209 300,532
2003-04 183,575 38,419 221,995 204,736 23,999 228,735 149 -6,629 309,280
2004-05 202,956 44,076 247,032 217,116 23,751 240,867 384 6,511 304,624
2005-06 226,634 47,586 274,220 236,728 23,650 260,378 -283 13,520 311,784
2006-07 244,470 50,335 294,805 251,950 24,338 276,288 134 18,612 321,223
2007-08 256,016 56,578 312,594 276,506 24,479 300,985 -70 11,501 320,553
2008-09 250,621 59,729 310,350 286,923 23,402 310,325 425 413 342,684
2009-10 245,536 65,385 310,921 314,088 23,395 337,482 399 -26,200 394,214
2010-11 260,453 71,868 332,321 329,010 25,645 354,655 475 -21,896 436,911
2011-12 276,607 69,390 345,997 338,275 26,834 365,109 -1,242 -20,353 488,026
2012-13 282,054 69,066 351,121 343,302 27,569 370,870 418 -19,332 529,571
2013-14 295,478 73,051 368,529 355,224 28,733 383,957 350 -15,078 555,676
2014-15 306,339 71,602 377,941 360,583 28,529 389,112 371 -10,801 583,169
2015-16 310,876 74,777 385,653 369,254 29,132 398,386 410 -12,322 611,984
2016-17 319,156 80,385 399,541 380,406 28,822 409,228 428 -9,258 632,641
2017-18 339,185 83,716 422,900 403,697 29,327 433,023 447 -9,676 657,145
2018-19 356,257 85,793 442,049 417,867 30,118 447,984 479 -5,456 678,758
2019-20 355,313 93,295 448,608 437,797 29,539 467,335 466 -18,261 708,950
2020-21 348,727 113,549 462,276 480,879 29,536 510,414 548 -47,589 769,083
2021-22 433,623 110,126 543,750 504,853 30,649 535,226 514 9,038 784,697
2022-23 Interim 471,860 112,155 584,015 544,197 32,335 576,532 585 8,012 n.a.
Sources: Provincial/territorial Public Accounts and 2023 budget documents.
Table 32
All provinces and territories
(per cent of GDP)
Year Own-source
revenues
Federal
cash
transfers
Total
revenues
Total
program
expenditures
Debt
charges
Total
expenditures
Other Deficit (-)
or surplus
Net
debt
1990-91 15.4 3.8 19.2 18.8 1.9 20.7 0.0 -1.5 15.7
1991-92 15.2 3.8 19.0 20.3 2.0 22.3 0.0 -3.3 18.9
1992-93 15.1 4.1 19.2 20.5 2.2 22.7 0.0 -3.5 23.0
1993-94 15.6 3.8 19.4 19.6 2.5 22.1 0.0 -2.7 26.2
1994-95 15.5 3.8 19.3 18.6 2.7 21.3 0.0 -2.0 26.8
1995-96 15.5 3.6 19.1 17.9 2.6 20.5 0.0 -1.4 27.2
1996-97 15.6 2.9 18.5 16.9 2.4 19.3 0.0 -0.8 27.2
1997-98 16.2 2.7 18.8 16.7 2.5 19.2 0.0 -0.4 28.9
1998-99 16.5 2.9 19.4 17.0 2.7 19.6 0.0 -0.2 29.1
1999-00 16.8 2.8 19.6 16.7 2.6 19.3 0.0 0.3 29.2
2000-01 16.4 2.7 19.2 15.7 2.4 18.1 0.0 1.1 25.9
2001-02 15.1 3.0 18.1 16.2 2.2 18.4 0.1 -0.1 25.6
2002-03 14.9 3.0 17.9 16.1 2.0 18.1 0.0 -0.2 25.2
2003-04 14.6 3.1 17.7 16.3 1.9 18.2 0.0 -0.5 24.6
2004-05 15.2 3.3 18.5 16.3 1.8 18.0 0.0 0.5 22.8
2005-06 15.9 3.3 19.3 16.7 1.7 18.3 0.0 1.0 21.9
2006-07 16.3 3.4 19.7 16.8 1.6 18.5 0.0 1.2 21.5
2007-08 16.2 3.6 19.8 17.5 1.6 19.1 0.0 0.7 20.3
2008-09 15.1 3.6 18.7 17.3 1.4 18.7 0.0 0.0 20.7
2009-10 15.6 4.2 19.8 20.0 1.5 21.5 0.0 -1.7 25.1
2010-11 15.6 4.3 19.9 19.7 1.5 21.3 0.0 -1.3 26.2
2011-12 15.6 3.9 19.5 19.1 1.5 20.6 -0.1 -1.1 27.5
2012-13 15.4 3.8 19.2 18.8 1.5 20.3 0.0 -1.1 29.0
2013-14 15.5 3.8 19.4 18.7 1.5 20.2 0.0 -0.8 29.2
2014-15 15.4 3.6 18.9 18.1 1.4 19.5 0.0 -0.5 29.2
2015-16 15.6 3.8 19.4 18.6 1.5 20.0 0.0 -0.6 30.7
2016-17 15.8 4.0 19.7 18.8 1.4 20.2 0.0 -0.5 31.2
2017-18 15.8 3.9 19.8 18.9 1.4 20.2 0.0 -0.5 30.7
2018-19 15.9 3.8 19.8 18.7 1.3 20.0 0.0 -0.2 30.4
2019-20 15.4 4.0 19.4 18.9 1.3 20.2 0.0 -0.8 30.6
2020-21 15.8 5.1 20.9 21.8 1.3 23.1 0.0 -2.2 34.8
2021-22 17.3 4.4 21.7 20.1 1.2 21.3 0.0 0.4 31.3
2022-23 Interim 17.0 4.0 21.0 19.6 1.2 20.7 0.0 0.3 n.a.
Sources: Provincial/territorial Public Accounts and 2023 budget documents. GDP figures from Statistics Canada Table 36-10-0104-01.

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