Government Business Enterprises (GBE)
Type of Publication: Reporting Manual
Revised: May 2026
Federal government enterprises
- Bank of Canada
- Business Development Bank of Canada
- Canada Mortgage and Housing Corporation
- Exchange Fund Account
- Export Development Canada
- Farm Credit Canada
- Belledune Port Authority
- Canada Development Investment Corporation
- Canada Lands Company Limited
- Canada Post Corporation
- Freshwater Fish Marketing Corporation
- Halifax Port Authority
- Hamilton-Oshawa Port Authority
- Marine Atlantic Inc.
- Montréal Port Authority
- Nanaimo Port Authority
- Port Alberni Port Authority
- Prince Rupert Port Authority
- Québec Port Authority
- Royal Canadian Mint
- Saguenay Port Authority
- Saint John Port Authority
- Sept-Îles Port Authority
- St. John’s Port Authority
- St. Lawrence Seaway Management Corporation
- Thunder Bay Port Authority
- Toronto Port Authority
- Trois-Rivières Port Authority
- Vancouver Fraser Port Authority
- VIA Rail Canada Inc.
- Windsor Port Authority
Provincial government enterprises
Newfoundland and Labrador
- Atlantic Lottery Corporation Inc. - Newfoundland and Labrador portion
- C.A. Pippy Park Commission
- Marble Mountain Development Corporation
- Nalcor Energy
- Newfoundland Labrador Liquor Corporation
Prince Edward Island
- Atlantic Lottery Corporation Inc. - Prince Edward Island portion
- Charlottetown Area Development Corporation
- Finance PEI
- Prince Edward Island Energy Corporation
- Prince Edward Island Grain Elevators Corporation
- Prince Edward Island Liquor Control Commission
- Prince Edward Island Cannabis Management Corporation
Nova Scotia
- Atlantic Lottery Corporation Inc. - Nova Scotia portion
- Halifax Convention Centre Corporation
- Halifax-Dartmouth Bridge Commission
- Nova Scotia Gaming Corporation
- Nova Scotia Liquor Corporation
- Sydney Steel Corporation
New Brunswick
- Atlantic Lottery Corporation Inc. - New Brunswick portion
- Cannabis NB Ltd.
- New Brunswick Liquor Corporation
- New Brunswick Power Corporation
- New Brunswick Research and Productivity Council
Quebec
- Hydro-Québec
- Investissement Québec
- Société de développement de la Baie-James
- Société de développement et de mise en valeur du Parc olympique
- Société des alcools du Québec
- Société des établissements de plein air du Québec
- Société des loteries du Québec Inc. (Loto-Québec)
- Société des traversiers du Québec
- Société du Centre des congrès de Québec
- Société du Palais des congrès de Montréal
- Société du parc industriel et portuaire de Bécancour
- Société du port ferroviaire de Baie-Comeau
- Société québécoise du cannabis
- Société nationale de l’amiante
Manitoba
- Manitoba Development Corporation
- Manitoba Hydro-Electric Board
- Manitoba Liquor and Lotteries Corporation
- Manitoba Public Insurance Corporation
- North Portage Development Corporation
- Western Canada Lottery Corporation - Manitoba portion
Ontario
- Algonquin Forestry Authority
- Hydro One Limited
- Liquor Control Board of Ontario
- Metrolinx
- Metropolitan Toronto Convention Centre Corporation
- Ontario Cannabis Retail Corporation
- Ontario Food Terminal Board
- Ontario Lottery and Gaming Corporation
- Ontario Northland Transportation Commission
- Ontario Place Corporation
- Ontario Power Generation Inc.
- Ottawa Convention Centre
- Owen Sound Transportation Company
Saskatchewan
- CIC Asset Management Inc.
- Lotteries and Gaming Saskatchewan Corporation
- Saskatchewan Government Insurance
- Saskatchewan Liquor and Gaming Authority
- Saskatchewan Power Corporation
- Saskatchewan Research Council
- Saskatchewan Telecommunications Holding Corporation
- SaskEnergy Incorporated
- Western Canada Lottery Corporation - Saskatchewan portion
Alberta
- Alberta Gaming, Liquor and Cannabis Commission
- Alberta Petroleum Marketing Commission
- Alberta Treasury Branches Financial
- Gainers Inc.
- N.A. Properties (1994) Ltd.
- Western Canada Lottery Corporation - Alberta portion
British Columbia
- B.C. Pavillion Corporation
- British Columbia Ferry Services Inc.
- British Columbia Hydro and Power Authority
- British Columbia Liquor Distribution Branch
- British Columbia Lottery Corporation
- British Columbia Transit
- Columbia Power Corporation
- Insurance Corporation of British Columbia
Yukon
- Western Canada Lottery Corporation - Yukon portion
- Yukon Energy Corporation
- Yukon Liquor Corporation
Northwest Territories
- Northwest Territories Hydro Corporation
- Northwest Territories Liquor and Cannabis Commission
- Western Canada Lottery Corporation - Northwest Territories portion
Nunavut
- Nunavut Liquor and Cannabis Commission
- Qulliq Energy Corporation
- Western Canada Lottery Corporation - Nunavut portion