Question:
A student here is working on a project related to charitable giving using Canadian data, and interested in government tax expenditures on education, environment, social service, health, recreation and culture at the local level with particular year of 2004, 2007, 2010, and 2013. She's found CANSIM table 3850001 (1989-2009) and 3850041 (2008-present), but the two tables use different accounting methods to calculate the figures, and therefore can't be joined.
Are definitions of what is included under education, environment, social service, health, recreation and culture available?
Is there any chance of getting the data calculated on a consistent basis for all the years in question? Assuming there is, is it available at some sub-annual frequency?
Another problem is that provincial and local data are always consolidated; any chance of getting the data only for local governments?
Another question re: local government: does it always include aboriginal governments, or not?
Answer:
Are definitions of what is included under education, environment, social service, health, recreation and culture available?
For table 385-0001, references can be found under the archived Financial Management System documentation (http://www5.statcan.gc.ca/olc-cel/olc.action?objId=68F0023X&ObjType=2&lang=en&limit=0)
For table 385-0041, PSSD does not currently have a list of the definitions your client is looking for. She may be able to find the definitions she is looking for in the 2014 GFS Manual found here: https://www.imf.org/external/Pubs/FT/GFS/Manual/2014/gfsfinal.pdf
Is there any chance of getting the data calculated on a consistent basis for all the years in question? Assuming there is, is it available at some sub-annual frequency?
As your client pointed out, the CANSIM tables that she was looking at use two different accounting methods. The FMS was founded on a modified-cash based system of accounting (eg., CANSIM Table 385-0001). Statistics Canada has moved from a modified-cash based accounting system to an internationally accepted accrual accounting framework for government finance statistics (eg., CANSIM Table 385-0041). For this reason, FMS data is not comparable to GFS data, therefore CANSIM Table 385-0001 is not directly comparable to CANSIM Table 385-0041.
Another problem is that provincial and local data are always consolidated; any chance of getting the data only for local governments?
Your client can refer to CANSIM Table 385-0037 for local government data that is not consolidated.
Another question re: local government: does it always include aboriginal governments, or not?
Local government does not always include aboriginal governments.
