2022-2023 Departmental Results Report

About this publication

Publication author: Parole Board of Canada
ISSN: 2560-9327

Chairperson’s message

As Chairperson of the Parole Board of Canada (PBC), I am pleased to present the 2022-23 Departmental Results Report (DRR). This report provides parliamentarians and Canadians with an overview of the PBC’s performance in delivering on its established plans and priorities this past fiscal year.

The PBC is an independent administrative tribunal. As part of the criminal justice system, the PBC contributes to the protection of society by facilitating, as appropriate, the timely reintegration of offenders and the sustained rehabilitation of individuals into society as law-abiding citizens. The PBC makes independent, quality conditional release, record suspension/pardon and expungement decisions, as well as clemency recommendations, in a transparent and accountable manner, while respecting diversity and the rights of victims and offenders.

The 2022-23 DRR demonstrates the PBC’s continuing commitment in delivering its priorities and objectives. The PBC once again successfully delivered on its important public safety mandate, which included the following notable accomplishments:

• Introduced the PBC Moving Towards Diversity, Equity, and Inclusion Action Plan to continue to address all forms of racism and discrimination.
• Completed a comprehensive review and realignment of the Decision-Making Policy Manual for Board members to reflect jurisprudence and the changing nature of administrative tribunals.
• Introduced the PBC 2023-25 Accessibility Plan to address barriers and improve accessibility across the organization.
• Continued to strengthen the use of technology to create an Information Management/Information Technology (IM/IT) strategy that meets the PBC’s evolving requirements, including the implementation of a hybrid hearing model.
• Implemented the PBC Employment Equity (EE) Plan to support efforts to become more representative of the population it serves and to create an inclusive, healthy workplace, free of discrimination and barriers to employment and career development.
• Continued to diversify its outreach and engagement activities with Indigenous People and communities, racialized/marginalized people and communities, and incarcerated women.

I am extremely proud of what the PBC accomplished in 2022-23. I would like to acknowledge the dedication and commitment of our Board members and employees in helping to achieve the PBC’s mandate of contributing to public safety.

_________________________________
Jennifer Oades
Chairperson, Parole Board of Canada

Results: what we achieved

Core Responsibilities

Conditional Release Decisions

Description

Conditional release is based on the principle and supported by research that community safety is enhanced by the timely and gradual release of offenders to the community under supervision. Quality conditional release decisions, based on the risk of re-offending in conjunction with effective programs and treatment, and effective community supervision all contribute to the release process. Through this core responsibility, the Parole Board of Canada provides timely, accurate information for Board member decision-making, and develops training and policies that are essential tools for risk assessment and decision-making that are in accordance with the law.

Results

The PBC is required by law that Board members be sufficiently diverse in their backgrounds to represent the communities they serve. During the reporting period, the PBC, in collaboration with the Privy Council Office, launched a new qualification process for PBC Board members, which included a strong communication strategy, with the goal of qualifying as many diverse candidates as possible for the Minister’s consideration. In 2022-23, 30 Governor-in-Council appointments/reappointments were made to the PBC (14 appointments and 16 reappointments). Of these 30 appointments and reappointments, 20% were Indigenous, 53% women, and 10% visible minorities.

Upon appointment, all new Board members are required to complete Board Member Orientation training, a core training that provides Board members with the essential knowledge required to exercise their role, while also providing them with an opportunity to practice essential skills related to risk assessment, interviewing techniques and decision writing. This is one of the many core and continuous learning activities designed to support and inform PBC decision-makers.

In 2022-23, the Board Member Secretariat’s Training Section led the delivery of a number of training sessions, both in-person and virtually. This included four Board Member Orientation Training sessions for new Board members; one Vice-Chairperson Orientation training session; one continuous leadership learning event for Vice-Chairpersons designed to enhance their knowledge and skills required to lead and supervise persons from multiple generations; and a continuous learning event for all Board members and select staff on trauma-informed approaches. In addition to this, an in-person, three-day Indigenous Cultural Responsiveness Training session for newly appointed Board members was held.

During the reporting period, Board members also received training and information on topics including legal trends, recent jurisprudence, Charter issues, and findings from the Appeal Division’s Annual Trends National Report.

In 2022-23, following a reduction in pandemic protocols, the PBC held its first in-person Annual Training on Risk Assessment (ATRA) since 2019. In May 2022, ATRA training sessions focused on topics related to risk assessment and decision-making within the context of Indigenous Social History, hearing management and Elder-assisted hearings, Indigenous women offenders, and Indigenous victims. These sessions helped situate the PBC’s role and responsibility within the larger framework of the truth and reconciliation process.

Two PBC initiatives were cited as promising practices in the government's 2021-22 Annual Report on the Operation of the Canadian Multiculturalism Act. One related to education and training and referred to various Board member training on diversity, including the PBC's Indigenous Cultural Responsiveness Training.

In May 2022, the PBC’s Risk Assessment Tools Guide was updated to reflect advances in the field of risk assessment. The PBC also continued to operationalize its Directive on Quality Assurance which supports Board members to achieve the highest quality decision-making. The quality of Board member decision-making is reflected in conditional release outcomes. Over the last ten years, 99.7% of offenders on parole have not been convicted of a violent offence during their supervision period. Similarly, 99.1% of offenders who completed their sentences on full parole have not been re-admitted after release because of a violent conviction (five years post-warrant expiry).

The Appeal Division contributes to the quality of the PBC’s decision-making process by ensuring that conditional release decisions adhere to the law, PBC’s policies, and the principles of fundamental justice. In 2022-23, the PBC’s Appeal Division rendered 304 decisions^{Footnote 1} , affirming 240 of them (79%). The current affirmation rate is below the departmental result target of 85%. This reduced affirmation rate is due largely to the standards and legal criteria assessed by the Appeal Division becoming more rigorous and complex over time. In addition, the Appeal Division was operating in a context of competing priorities. Specifically, Appeal Division Board members were called upon to provide substantial support to the regions to make conditional release decisions and record suspension decisions, which in turn affected the PBC’s target of “Appeal applications that are processed in 120 calendar days or less” which is set at 95% to an actual result of 74%.

In 2022-23, 24 reviews were completed or initiated where an offender, on conditional release, was charged with a serious offence. One National Joint Board of Investigation (BOI)^{Footnote 2}  with CSC was concluded and another one was launched. As well, a total of 30 Commissioner’s Detention Referrals were processed by the PBC.

During the fiscal year, the Professional Standards Section provided 65 advisory services to Board members on subjects including conflict of interest and the Board Members’ Code of Professional Conduct.

Gender-based analysis plus

Legislation requires that PBC policies respect gender, ethnic, cultural and linguistic differences and be responsive to the special needs of women and Indigenous peoples, as well as to the needs of other groups with special requirements. The PBC has implemented a Gender-Based Analysis Plus framework to ensure that intersecting factors, such as sex, race, ethnicity, religion, age, sexual orientation, and mental and physical disability are considered in all areas of the PBC’s policies, programs, and initiatives.

In 2022-23, initial gender-based analysis plus (GBA+) of conditional release data indicated that there were no significant disparities between different groups in terms of actual results, as outlined below, with the exception of the indicator for Appeals. Although the table below does not disaggregate data by gender, the initial analysis examined these results in more detail. Evidence suggests that Indigenous offenders appeal PBC decisions less frequently than other offenders.

In 2022-23, the Quality Assurance team completed a review of 30 hearings for women offenders, with the goal of assessing if the recommendations from the 2019 report on Women Offenders had been implemented. The report identified that progress has been made towards conducting hearings in a trauma- and gender-informed manner and made recommendations for further strengthening the PBC’s approach to working with this population.

Results achieved

The following table shows, for Conditional Release Decisions, the results achieved, the performance indicators, the targets and the target dates for 2022-23, and the actual results for the three most recent fiscal years for which actual results are available.

Financial, human resources and performance information for PBC’s program inventory is available in GC InfoBase.

Conditional Release Openness and Accountability

Description

This core responsibility ensures that the PBC operates in an open and accountable manner, consistent with the provisions of the Corrections and Conditional Release Act (CCRA). It includes working with victims of crime, offenders, and the public by providing information about our policies and programs, including access to the PBC's registry of decisions, as well as providing assistance for observers at hearings. The core responsibility also includes working to encourage citizen engagement, enhancing public education and awareness, investigating incidents in the community (i.e., when a new offence occurs), monitoring the PBC's performance and reporting on conditional release results.

Results

In July 2022, the PBC’s Application of Guiding Principles for Women in the Conditional Release Process Framework was developed. The Framework serves to illustrate how the recommendations and guiding principles identified in the Women Offenders Working Group Report have been integrated into practice through sustained coordination. The Framework is intended to support the work of Board members and employees, as the PBC continually strengthens its approach for working with women and other diverse groups. The PBC has adopted five overarching guiding principles that serve as a foundation for working with women during the conditional release process (i.e., gender-responsive, culturally aware, trauma-informed, holistic, and partnership-based).

Research at the PBC informs data-driven policies and practices to facilitate the timely reintegration of offenders into society, while respecting diversity and the rights of offenders and victims. Research plays a central role in the PBC’s ability to make quality conditional release and record suspension decisions. As part of the PBC’s research function, the Policy, Planning and Operations Division completed four research briefs in 2022-23: one on the Link Between Time Crime-Free in the Community and Risk of Reoffending; another on Day Parole to Other Location; one on the Reasons for Waivers, Postponements, and Withdrawals; and one on Key Results from the 2022 Observer Survey.

In 2022-23, the PBC’s Information Sheet for Board members and staff on Indigenous Cultural Protocols was developed to support the application of Indigenous cultural protocols at PBC hearings. Indigenous cultural protocols refer to the way in which people interact with Indigenous peoples in a manner that respects traditional customs. Following protocols is a sign of respect and awareness and helps establish stronger relationships with Indigenous partners and communities. Within the context of PBC hearings, protocols contribute to providing a responsive hearing process. Although cultural protocols may share some common practices, it is important to recognize the diversity that exists among Indigenous peoples and communities, who each have their own culture, heritage and language, all of which influence protocols. As such, it is important to work with Elders and Cultural Advisors to ensure proper protocols in each situation. The PBC is committed to ensuring that culturally responsive hearings continue to be available in-person or virtually. The PBC conducted 614 culturally adapted hearings, whether in-person or remotely, compared to 459 in the previous year.

The PBC plays an integral role in supporting victims of crime through the conditional release process and is committed to ensuring that victims’ voices are heard and that their rights under the Canadian Victims Bill of Rights (CVBR) are respected. In 2022-23, the PBC’s new victims video, “Victims and the Parole Process” was produced. This video provides victims with information about their rights under the CVBR and how they can participate in the conditional release process. It also follows through on the PBC’s commitment to provide trauma-informed communication with victims.

As a result of the COVID-19 pandemic, new technologies were put in place to facilitate virtual observer attendance at hearings. Victim participation rates increased over this time period, indicating an interest by victims in attending hearings virtually. In fall 2022, PBC formally implemented a new hybrid hearing model as a means of continuing to provide virtual options to facilitate victim participation.

The PBC and CSC also conducted a joint survey to learn about the experiences of victims of crime in order to improve practices and better meet the needs of victims. The survey summary results, available on the PBC’s website, indicate that overall, victims are satisfied with the information and services provided to them as they navigate the criminal justice system.

The PBC received a total of ten victim complaints in 2022-23 under the CVBR, of which six were deemed inadmissible. Of the four complaints deemed admissible, all were assessed as unfounded.

In 2022-23, the PBC conducted 261 outreach sessions regionally, nationally and internationally. The PBC participated in many activities that informed individuals, organizations and other tribunals on the scope of the work of the PBC as an independent administrative tribunal. This includes, for example, a presentation on Accountable, Independent, Ethical and Conflict-Free Decision-making in Canada’s Parole System at the Association of Paroling Authorities International Training Conference, a presentation on “Gendered Parole in Canada: Making a Difference” at the American Probation and Parole Association’s Institute, and on Diversity, Gender, and Parole Decision-Making at the 2022 World Congress on Probation and Parole.

Results achieved

The following table shows, for Conditional Release Openness and Accountability, the results achieved, the performance indicators, the targets and the target dates for 2022-23, and the actual results for the three most recent fiscal years for which actual results are available.

Financial, human resources and performance information for PBC’s program inventory is available in GC InfoBase.

Budgetary financial resources (dollars)

The following table shows, for Conditional Release Openness and Accountability, budgetary spending for 2022-23, as well as actual spending for that year.

Financial, human resources and performance information for PBC’s program inventory is available in GC InfoBase.

On March 19, 2020, the Federal Court declared the transitional provisions of amendments made in 2010 and 2012 to section 4 of the CRA, namely, section 10 of the Limiting Pardons of Serious Crimes Act and section 161 of the Safe Streets and Communities Act, unconstitutional. The Court concluded that these provisions infringed on subsections 11(h) and 11(i) of the Canadian Charter of Rights and Freedoms. In light of this decision, the PBC no longer applies retrospectively legislative amendments made to the CRA in 2010 and 2012 (as it relates to eligibility periods and criteria) for all record suspension applicants who committed their first offence prior to the coming into force of these changes. Pursuant to this judgement, many of these applicants have their requests processed as pardon applications (rather than record suspensions) under the applicable version of the CRA.

The PBC continued to process record suspension/pardon applications according to the following processing times:

• Applications seeking a record suspension/pardon for (an) offence(s) tried summarily will be processed within 6 months of application acceptance;
• Applications seeking a record suspension/pardon for (an) offence(s) tried by indictment will be processed within 12 months of application acceptance; and
• Applications in which the PBC is proposing to refuse to order a record suspension/deny a pardon may require up to 24 months after application acceptance to complete. The reason for this is that under the CRA, the PBC must notify the applicant in writing of its proposal to refuse, and advise them that they are entitled to make, or have made on their behalf, any representations to the PBC that they believe relevant.

Although there are no legislated service standards attached to the $50.00 application fee, the PBC will continue to process applications in a timely manner and endeavour to adhere to the established processing times noted above.

Under the Expungement of Historically Unjust Convictions Act (Expungement Act), which came into force in June 2018, the PBC is the federal agency responsible for ordering or refusing to order expungement of a conviction.

The Expungement Act put into place a process to expunge or destroy records of historically unjust convictions that would be lawful today. As a first step, convictions for offences involving consensual sexual activity between same-sex partners were made eligible for expungement, namely gross indecency, buggery and anal intercourse.

On March 7, 2023, the Government of Canada announced the expansion to the list of eligible offences to include the following:

• bawdy houses (keeping, being found in, or permitting a place to be used as), transporting individuals to a bawdy house;
• indecent show, acts, or exhibition, immoral theatrical performance or nudity, which took place in a bawdy house; and
• individuals convicted for obtaining an abortion, medical practitioners convicted for providing voluntary abortions and others who assisted individuals in accessing abortion services.

In 2022-23, the PBC received 12 applications for expungement and returned all 12 as ineligible (i.e., outside the scope and eligibility criteria included in the Expungement Act.

The PBC’s Clemency Unit received 21 requests for the Royal Prerogative of Mercy (RPM), assessed 31 files, and had 127 (does not include CCRA remedies) active files at year-end.

In 2022-23, the PBC received 221 applications for simple possession of cannabis, returned 70 as ineligible or incomplete, and ordered 148, while 1 application had not yet been processed and 2 had been received but not yet accepted for processing.

Results achieved

The following table shows, for Record Suspension/Pardon and Expungement Decisions/Clemency Recommendations, the results achieved, the performance indicators, the targets and the target dates for 2022-23, and the actual results for the three most recent fiscal years for which actual results are available.

The PBC implemented its new Policy on Workplace Harassment and Violence Prevention for both Board members and employees. The PBC is committed to providing a work environment that is free of intimidation, bullying and other types of physical or psychological violence, and where all PBC Board members and employees are treated with respect and dignity. This Policy aims to prevent harassment and violence in the workplace by promoting increased awareness, early problem resolution and the use of alternate dispute resolution mechanisms. The PBC continued to promote an Ombuds service for all Board members and employees.

The PBC completed a full review of the PBC’s Code of Conduct to ensure conformity with recent policy framework updates as well as to modernize its content and layout. The updates made are aligned with the standard conduct that is expected by PBC public servants outlined in the Values and Ethics Code for the Public Sector, the TBS Policy on People Management and the TBS Directive on Conflict of Interest. The updates also address emerging issues, such as the expected behaviours on the use of social media, the standard on the consumption of controlled substances, and encourage considerations of the present and long-term effects that public servants’ actions have on people and the environment.

The PBC also updated its Board members’ Code of Professional Conduct, more specifically under Board Members’ Responsibilities to ensure full alignment and consistency with other corporate documents. This Code is an essential tool as it explicitly describes the behavioural expectations associated with Board members’ role at the PBC.

Talent Management (TM) is an integral part of the PBC, as such, Internal Services is developing programs to train and retain diverse talent. For instance, the PBC implemented its new TM Framework that provides a structured approach to maximize the contribution of all employees and retain talent within PBC. The new TM Framework establishes a more consistent, equitable, integrated and inclusive process of talent management at the PBC. In support of the Framework, the PBC launched a TM Inventory to better understand the developmental needs and career aspirations of its diverse workforce.

The PBC revised its Telework Policy, which represents an important key step in moving towards a new hybrid workplace model. This revised policy, along with the recently completed standardized review of all positions for hybrid work suitability, allowed Board members and employees in eligible positions to combine in-office work and telework.

The PBC continues to enhance Information Technology (IT) tools and mobile technology to support Board members and employees in a hybrid model. The PBC submitted the Departmental Plan on Service and Digital which is aligned with the Chief Information Officer (CIO) of Canada’s 2021-24 Digital Operations Strategic Plan. In addition, ongoing work has been completed to improve the Master Service Agreement (MSA) with CSC. The PBC also continues to work on the modernization and renewal of systems under the Record Suspension/Pardon Program to ensure optimal services are provided to applicants (i.e., web portal and new case management system). The PBC has moved away from land lines and equipped its staff with adaptive technology solutions according to where employees work. The PBC has been able to save costs and, more significantly, increase its communication tools and become even more accessible.

Contracts awarded to Indigenous businesses

The PBC is a Phase 1 department and as such must ensure that a minimum 5% of the total value of the contracts it awards goes to Indigenous businesses by the end of 2022-23. In its 2023-24 Departmental Plan, the department forecasted that, by the end of 2022-23, it would award 5.7% of the total value of its contracts to Indigenous businesses.

As shown in the following table, the PBC awarded 25.7% of the total value of its contracts to Indigenous businesses in 2022-23.

The actual utilization of human resources was 519 in 2022-23. As shown in the following chart, FTE utilization by core responsibility as a percentage of the PBC’s total FTEs has remained generally consistent over the last fiscal years.

Expenditures by vote

For information on the PBC’s organizational voted and statutory expenditures, consult the Public Accounts of Canada.

Government of Canada spending and activities

Information on the alignment of PBC’s spending with Government of Canada’s spending and activities is available in the GC InfoBase.

Financial statements and financial statements highlights

Financial statements

The PBC’s financial statements (unaudited) for the year ended March 31, 2023, are available on the PBC website.

Financial statements highlights

The difference between 2022-23 planned results and 2022-23 actual results are mostly due to additional funding received for negotiated salary increases.

The 2022-23 planned results information is provided in PBC’s Future-Oriented Statement of Operations and Notes 2022-23.

There were no significant variances noted in 2022-23 regarding the Department Net Financial Position.

The 2022-23 planned results information is provided in PBC’s Future-Oriented Statement of Operations and Notes 2022-23.

Corporate information

Organizational Profile

Appropriate minister: The Honourable Dominic LeBlanc, P.C., K.C., M.P.

Institutional head: Jennifer Oades, Chairperson.

Ministerial portfolio: Minister of Public Safety, Democratic Institutions and Intergovernmental Affairs.

Enabling instrument: The legal authorities under which the PBC operates includes the Corrections and Conditional Release Act and its regulations, the Criminal Records Act and its Regulations, the Letters Patent, the Criminal Code, the Canadian Charter of Rights and Freedoms, and other legislation.

Year of incorporation / commencement: 1959.

Other: The PBC contributes to the Government of Canada’s outcome of a safe and secure Canada. The PBC contributes to this outcome by making timely conditional release, record suspension, and expungement decisions and clemency recommendations.

The PBC is headed by a Chairperson who reports to Parliament through the Minister of Public Safety. The Minister, however, does not have statutory authority to give direction to the Chairperson or other Board members of the PBC in the exercise of their decision-making powers. This structure helps to ensure the impartiality and integrity of the PBC’s decision-making process.

In making conditional release, record suspension/pardon decisions, as well as clemency recommendations, the PBC’s primary objective is the protection of society. In rendering its decisions, the PBC is autonomous and independent. However, its decisions are open and transparent to the public, consistent with its legislation and policies.

Public safety is the paramount consideration in all PBC decisions. The PBC contributes to public safety by facilitating, as appropriate, the timely reintegration of offenders into society as law-abiding citizens. In addition, a record suspension or pardon allows people who were convicted of a criminal offence, but who have completed their sentence and demonstrated they are law-abiding citizens for a prescribed number of years, to have their criminal record kept separate and apart from other criminal records.

The PBC also has legislative responsibility to order or refuse to order the expungement of records of convictions for eligible offences that would be lawful today under the Expungement of Historically Unjust Convictions Act.

Outcomes of the PBC’s work can be found in its annual Performance Monitoring Report (PMR). The PMR provides performance and statistical information for the past five years for the PBC’s two legislative based core responsibilities: conditional release, and record suspension and clemency.

The PBC carries out its responsibilities through a national office in Ottawa, as well as six offices in five regions across the country (Atlantic, Quebec, Ontario, Prairie, and Pacific).

PBC Locations

The PBC’s regional offices deliver the conditional release program. Conditional release decisions are made by Board members, who are supported in their decision-making by Public Service staff. Staff schedule hearings, review file information for decision-making, ensure that information for decision-making is shared with offenders, and communicate conditional release decisions to CSC representatives and others as required. Regional staff also provide information to victims, make arrangements for observers at hearings, manage requests for access to the PBC’s Decision Registry, and deliver program outreach and engagement activities.

While Board members from all five regions and the national office make decisions related to record suspensions, the data collection, investigation and assessment work for record suspensions and clemency are conducted by Public Service staff at the national office. In addition, Board members in the Appeal Division at the national office review conditional release decisions upon receipt of an application for appeal to determine if the law and processes were respected.

Public Service employees at the national office develop national policies and procedures related to all core responsibilities, coordinate Board member qualification and appointment processes, as well as Board member training, deliver a program of public information education, and respond to Access to Information and Privacy (ATIP) requests. Other work performed at the national office includes strategic and operational planning, policy development, resource management, program monitoring, professional standards, quality assurance (e.g. case reviews and investigations), and an array of internal services.

Consistent with the provisions of the Acts that govern the PBC, Board members are independent in their decision-making responsibilities, and free from outside interference of any kind. As independent decision-makers, Board members are bound by legislation, guided by policy, and are responsible for:

• Reviewing all information available to them for consideration in conditional release, record suspension/pardons, and clemency cases;
• Conducting an in-depth analysis of each case, and requesting additional information, as necessary, to support quality decision-making;
• Assessing the risk and other factors related to cases, voting independently on the disposition of each case, and providing sound, well-documented, written reasons for decisions; and
• Ensuring that reviews are conducted in accordance with the duty to act fairly, and with respect for all procedural safeguards.

The Chairperson of the PBC is a full-time Board member of the PBC and its Chief Executive Officer. The Chairperson directs the PBC’s delivery of core responsibilities in keeping with the Government of Canada’s overall plans and priorities. The Chairperson is accountable for the effectiveness and efficiency of the PBC’s policies and operations and is assisted in these responsibilities by the Executive Vice-Chairperson, the Vice-Chairperson of the Appeal Division, the five regional Vice-Chairpersons, the Deputy Chairperson and senior managers.

The Executive Vice-Chairperson exercises all powers, duties, and responsibilities of the Chairperson, in the event of the absence of the Chairperson. The Executive Vice-Chairperson is responsible for overseeing the Board member qualification and appointment processes, training, professional conduct, Board member complaints and annual evaluations as well as quality assurance for all Board members and Vice-Chairpersons. The Executive Vice-Chairperson is also responsible for overseeing the Appeal Operations section.

The Deputy Chairperson of the PBC is its senior staff member and Chief Operating Officer. The Deputy Chairperson, in support of the Chairperson, provides leadership for strategic and operational planning, policy development, resource management, program monitoring and administration, as well as the operation of the national and regional offices.

The following organizational chart provides additional details.

_{Note: Within the chart below the blue background denotes Governor-in-Council term appointees and the grey background signifies public service employees.}

Supporting information on the program inventory

Financial, human resources and performance information for PBC’s Program Inventory is available in GC InfoBase.

Supplementary information tables

The following supplementary information tables are available on the PBC’s website:

• Gender-based analysis plus; and
• Response to parliamentary committees and external audits.

Federal tax expenditures

The tax system can be used to achieve public policy objectives through the application of special measures such as low tax rates, exemptions, deductions, deferrals and credits. The Department of Finance Canada publishes cost estimates and projections for these measures each year in the Report on Federal Tax Expenditures. This report also provides detailed background information on tax expenditures, including descriptions, objectives, historical information and references to related federal spending programs as well as evaluations and GBA Plus of tax expenditures.

Organizational contact Information

Appendix: definitions

appropriation (crédit)

Any authority of Parliament to pay money out of the Consolidated Revenue Fund.

budgetary expenditures (dépenses budgétaires)

Operating and capital expenditures; transfer payments to other levels of government, organizations or individuals; and payments to Crown corporations.

core responsibility (responsabilité essentielle)

An enduring function or role performed by a department. The intentions of the department with respect to a core responsibility are reflected in one or more related departmental results that the department seeks to contribute to or influence.

Departmental Plan (plan ministériel)

A report on the plans and expected performance of an appropriated department over a 3‑year period. Departmental Plans are usually tabled in Parliament each spring.

departmental priority (priorité)

A plan or project that a department has chosen to focus and report on during the planning period. Priorities represent the things that are most important or what must be done first to support the achievement of the desired departmental results.

departmental result (résultat ministériel)

A consequence or outcome that a department seeks to achieve. A departmental result is often outside departments’ immediate control, but it should be influenced by program-level outcomes.

departmental result indicator (indicateur de résultat ministériel)

A quantitative measure of progress on a departmental result.

departmental results framework (cadre ministériel des résultats)

A framework that connects the department’s core responsibilities to its departmental results and departmental result indicators.

Departmental Results Report (rapport sur les résultats ministériels)

A report on a department’s actual accomplishments against the plans, priorities and expected results set out in the corresponding Departmental Plan.

full‑time equivalent (équivalent temps plein)

A measure of the extent to which an employee represents a full person‑year charge against a departmental budget. For a particular position, the full‑time equivalent figure is the ratio of number of hours the person actually works divided by the standard number of hours set out in the person’s collective agreement.

gender-based analysis plus (GBA Plus) (analyse comparative entre les sexes plus [ACS Plus])

An analytical tool used to support the development of responsive and inclusive policies, programs and other initiatives; and understand how factors such as sex, race, national and ethnic origin, Indigenous origin or identity, age, sexual orientation, socio-economic conditions, geography, culture and disability, impact experiences and outcomes, and can affect access to and experience of government programs.

government-wide priorities (priorités pangouvernementales)

For the purpose of the 2022–23 Departmental Results Report, government-wide priorities are the high-level themes outlining the government’s agenda in the November 23, 2021, Speech from the Throne: building a healthier today and tomorrow; growing a more resilient economy; bolder climate action; fighter harder for safer communities; standing up for diversity and inclusion; moving faster on the path to reconciliation; and fighting for a secure, just and equitable world.

horizontal initiative (initiative horizontale)

An initiative where two or more federal organizations are given funding to pursue a shared outcome, often linked to a government priority.

non‑budgetary expenditures (dépenses non budgétaires)

Net outlays and receipts related to loans, investments and advances, which change the composition of the financial assets of the Government of Canada.

performance (rendement)

What an organization did with its resources to achieve its results, how well those results compare to what the organization intended to achieve, and how well lessons learned have been identified.

performance indicator (indicateur de rendement)

A qualitative or quantitative means of measuring an output or outcome, with the intention of gauging the performance of an organization, program, policy or initiative respecting expected results.

performance reporting (production de rapports sur le rendement)

The process of communicating evidence‑based performance information. Performance reporting supports decision-making, accountability and transparency.

plan (plan)

The articulation of strategic choices, which provides information on how an organization intends to achieve its priorities and associated results. Generally, a plan will explain the logic behind the strategies chosen and tend to focus on actions that lead to the expected result.

planned spending (dépenses prévues)

For Departmental Plans and Departmental Results Reports, planned spending refers to those amounts presented in Main Estimates.

A department is expected to be aware of the authorities that it has sought and received. The determination of planned spending is a departmental responsibility, and departments must be able to defend the expenditure and accrual numbers presented in their Departmental Plans and Departmental Results Reports.

program (programme)

Individual or groups of services, activities or combinations thereof that are managed together within the department and focus on a specific set of outputs, outcomes or service levels.

program inventory (répertoire des programmes)

Identifies all the department’s programs and describes how resources are organized to contribute to the department’s core responsibilities and results.

result (résultat)

A consequence attributed, in part, to an organization, policy, program or initiative. Results are not within the control of a single organization, policy, program or initiative; instead they are within the area of the organization’s influence.

statutory expenditures (dépenses législatives)

Expenditures that Parliament has approved through legislation other than appropriation acts. The legislation sets out the purpose of the expenditures and the terms and conditions under which they may be made.

target (cible)

A measurable performance or success level that an organization, program or initiative plans to achieve within a specified time period. Targets can be either quantitative or qualitative.

voted expenditures (dépenses votées)

Expenditures that Parliament approves annually through an appropriation act. The vote wording becomes the governing conditions under which these expenditures may be made.