Canadian Grain Commission’s 2026-27 Departmental Plan
On this page
Copyright information
His Majesty the King in Right of Canada, represented by the Minister of Agriculture and Agri-Food and Rural Economic Development, 2026, ISSN: 2371-6886
At a glance
This departmental plan details the Canadian Grain Commission’s priorities, plans, and associated costs for the upcoming three fiscal years.
These plans align with the priorities outlined in the Mandate Letter as well as the Canadian Grain Commission’s Vision, mission, raison d’être and operating context.
Key priorities
The Canadian Grain Commission identified the following key priorities for focus in 2026-27:
- Sustainable funding and operations
- Technology and scientific innovation to advance program delivery
- Fair grain transactions and a competitive sector
Comprehensive Expenditure Review
The government is committed to restraining the growth of day-to-day operational spending to make investments that will grow the economy and benefit Canadians.
As part of meeting this commitment, the Canadian Grain Commission is planning total spending reductions of approximately $1.1 million under the Comprehensive Expenditure Review, implemented over the next three fiscal years:
- 2026-27: $ 542,283
- 2027-28: $ 712,029
- 2028-29: $ 1,075,864
The planned reductions will be achieved through a combination of lower operational and infrastructure spending while maintaining the Canadian Grain Commission’s ability to deliver on its statutory responsibilities. These measures will proceed through established governance and human resource processes, with roll out planned for early 2026.
The figures in this departmental plan reflect these reductions.
Highlights for the Canadian Grain Commission in 2026-27
In October 2024, the Canadian Grain Commission informed stakeholders that the Canadian Grain Commission would propose fee and grain volume forecast updates for the 2027-28 fiscal year. Since then, due to stronger export volumes and other factors, the Canadian Grain Commission has drawn less surplus than expected. As a result, rather than proposing regulatory changes to adjust fees in 2026-27, the Canadian Grain Commission will continue using surplus funds to offset revenue shortfalls for one additional year. The Canadian Grain Commission will target fee updates in fiscal year 2028-29 and will consult with stakeholders before implementing any fee amendments.
The Canadian Grain Commission is committed to pursuing innovation to increase the efficiency, reliability and objectivity in Canada’s grain quality assurance system. The Canadian Grain Commission will continue to implement digital solutions to advance program delivery, improve client satisfaction, enhance productivity, reduce risk to the organization, and facilitate trade in Canadian grain. The Canadian Grain Commission will also evaluate and implement improved technologies, including artificial intelligence, and methodologies for objective grain quality assurance.
The Canadian Grain Commission remains committed to investigating opportunities to strengthen the Safeguards for Grain Farmers Program to ensure fair grain transactions. A broad regulatory review of the activities and parameters of the Safeguards for Grain Farmers Program is underway, which is looking at topics related to unlicensed grain companies, developing a new licensee communication strategy to engage with licensed grain companies, and refinements to program administration. In 2026-27, total planned spending (including internal services) for the Canadian Grain Commission is $24,283,185 and total planned full-time equivalent staff (including internal services) is 489.
Summary of planned results
The following provides a summary of the results the department plans to achieve in 2026-27 under its main areas of activity, called “core responsibilities.”
Grain Regulation
In support of the Canadian Grain Commission’s core responsibility, Grain Regulation, the 2026-27 Departmental Plan is focused on achieving sustainable funding, modernizing services, and advancing grain quality assurance through technological innovation.
Planned spending: ($583,934)Footnote 1
Planned human resources: 343
More information about Grain Regulation can be found in the full plan.
For complete information on the Canadian Grain Commission’s total planned spending and human resources, read the Planned spending and human resources section of the full plan.
From the Minister
I am pleased to present the Canadian Grain Commission’s Departmental Plan for the 2026-27 fiscal year. Canada’s grain producers have an essential role to play in driving economic growth and supporting food security around the world, and the Canadian Grain Commission’s programs safeguard Canada’s reputation as a reliable source of safe, high-quality grain.
We are collaborating with provincial and territorial governments to support hard-working producers and processors to address existing and emerging challenges. Programs under the Sustainable Canadian Agricultural Partnership, a 5-year, $3.5-billion investment by federal, provincial and territorial governments, will strengthen competitiveness, innovation, and resiliency of Canada’s agriculture, agri‐food, and agri‐based products sector. At the same time, we continue to advance efforts to reduce red tape and spend less on government operations.
On the world stage, we are securing investment in Canada, strengthening trade, and opening new markets for Canadian products. We recently concluded the Indonesia-Canada Comprehensive Economic Partnership Agreement, providing improved terms for Canadian exporters in a major market for Canadian grains. We’re deepening Canada’s agri-food trade partnership with Mexico, a long-standing customer of Canadian grains and oilseeds, and exploring new and expanded opportunities for agri-food in markets such as the United Arab Emirates. Thanks to the Canadian Grain Commission’s rigorous, science-based grain grading and monitoring system, we can confidently say that Canadian producers grow some of the highest-quality grain in the world.
I will continue to advocate for Canadian farmers to ensure they receive the support they need to remain competitive in global markets. I invite you to read the Canadian Grain Commission’s 2026-27 Departmental Plan to learn more about our efforts to support a thriving agriculture and agri-food sector.
The Honourable
Heath MacDonald, P.C., M.P.
Minister of Agriculture and Agri-Food
From the Chief Commissioner
As Chief Commissioner of the Canadian Grain Commission, I am proud of the work we do to deliver clear results for the Canadian grain sector. Our 2026-27 Departmental Plan highlights the key priorities that will guide our work to support Canadian agriculture in the coming year.
The Canadian Grain Commission is dedicated to establishing and maintaining standards of quality for Canadian grain that are trusted around the globe. We are committed to being part of the success and sustainability of Canadian agriculture. Through our grain quality technology advancement framework, the Canadian Grain Commission is supporting the development and evaluation of new grain quality assessment technologies. While relatively early in development, digital imagery and machine learning show the potential to revolutionize grain quality assessment by reducing costs and increasing efficiency, reliability and objectivity in Canada’s grain quality assurance system. This will have broad implications and benefit the entire Canadian grain value chain moving forward, including producers, grain companies and processors.
We continue to make progress on reducing red tape, regulatory modernization efforts and improving service delivery. A key priority is working to expand our MyCGC online portal to provide seamless digital services to our clients and licensees through a single, secure, and convenient window. As we work to increase efficiencies, the CGC will continue to use surplus funds to cover budget shortfalls and avoid potential fee increases until 2028. In keeping with the government’s commitment to spending less on government operations, we will find and implement cost-saving measures ahead of any potential fee changes.
In the coming year, the Canadian Grain Commission will keep working to ensure fair transactions continue to be the basis of Canada’s grain sector. We will build upon the regulatory amendments and process improvements already implemented to further enhance our Safeguards for Grain Farmers Program. We will also continue our efforts to enhance grain quality and safety monitoring in support of market access for Canadian grain. These efforts support growth in Canadian grain exports and help mitigate international market access risk and technical trade issues.
I am confident that our science-based programs, strong stakeholder relationships, and strategic innovations deliver the results necessary to support a growing and resilient Canadian grain sector, now and into the future.
David Hunt
Chief Commissioner
Canadian Grain Commission
Plans to deliver on core responsibilities and internal services
Core responsibilities and internal services
- Core responsibility: Grain Regulation
- Internal services
Core responsibility: Grain Regulation
In this section
Description
The Canadian Grain Commission regulates grain handling in Canada and establishes and maintains science-based standards of quality for Canadian grain.
Quality of life impacts
This core responsibility contributes to the following domains under the Quality of Life Framework for Canada:
- “Prosperity” (specifically the indicator “Investment in in-house research and development”), through the establishment and maintenance of science-based standards of quality for Canadian Grain
- “Prosperity” (specifically the indicator “Protection from income shocks”), through the Safeguards for Grain Farmers program and regulation of grain handling in Canada
- “Good Governance”, particularly the “Confidence in institutions” and “Canada’s place in the world” indicators, through the regulation of grain handling and the establishment of science-based standards for Canadian grain
Indicators, results and targets
This section presents details on the department’s indicators, the actual results from the three most recently reported fiscal years, the targets and target dates for Grain Regulation. Details are presented by departmental result.
Table 1: Domestic and International Markets Regard Canadian Grain as Dependable and Safe
| Departmental Result Indicators | Actual results | 2026–27 Target | Date to achieve target |
|---|---|---|---|
| Number of certified cargo complaints by end-users due to dependability or safety concerns, verified by the Canadian Grain Commission |
| 0 | April 2026 |
| Value of Canadian grain exports |
| $30.6 billion | April 2026 |
Table 2: Farmers are fairly compensated for their grain
| Departmental Result Indicators | Actual results | 2026-27 Target | Date to achieve target |
|---|---|---|---|
| Percentage of sales where farmers are compensated for their grain |
| 100% | April 2026 |
| Percentage of outstanding liabilities paid to farmers in the event of a default by a Canadian Grain Commission licensed grain company |
| 100% | April 2026 |
Additional information on the detailed results and performance information for the Canadian Grain Commission’s program inventory is available on GC InfoBase.
Plans to achieve results
The following section describes the planned results for the Canadian Grain Commission in 2026-27.
“Domestic and international markets regard Canadian grain as dependable and safe”
The Canadian Grain Commission and Canada’s grain quality assurance system are positioned to respond to the changing needs of stakeholders and grain buyers. The Canadian Grain Commission will advance program delivery and reinforce its position as a global leader in grain science through technology and scientific innovation.
Results we plan to achieve:
- Continue to develop and implement digital services through the MyCGC Portal, including licensing applications and export documentation.
- Evaluate and implement improved technologies and methods for grain quality and safety assessment.
- Enhance grain quality and safety monitoring to support and improve market access and positive customer perceptions of Canadian grain.
- Work towards alignment of the primary and export tolerances for western Canadian wheat classes to ensure Canada’s grain grading system remains fair, transparent and competitive in global markets.
“Farmers are fairly compensated for their grain”
The Canadian Grain Commission remains committed to investigating opportunities to strengthen the safeguards for grain farmers program to ensure fair grain transactions. For example, while regulatory amendments and process enhancements have recently been made to Final Quality Determination, the Canadian Grain Commission will continue to pursue enhancements to strengthen and improve the service.
Results we plan to achieve:
- Implement the management action plan from the Safeguards for Grain Farmers Program Evaluation to enhance program effectiveness.
- Review and propose amendments to the regulatory framework where possible to strengthen the Safeguards for Grain Farmers Program.
- Review and propose enhancements to Final Quality Determination.
Gender-based Analysis Plus
The Canadian Grain Commission is currently working with a third-party contractor to complete an Employment Systems Review. The review will include analysis of quantitative and qualitative data related to formal and informal employment systems, policies and practices. After the review is complete, a report will be provided outlining any identifiable biases and barriers that may disadvantage employees from certain equity-seeking groups, along with strategies to address these barriers. The results of this review are expected to support the Canadian Grain Commission’s contributions to achieving “Gender equality in leadership roles and at all levels of decision-making” under the Gender Results Framework.
The report will serve as a foundational document for the development of the next organizational Employment Equity Plan, which will highlight concrete actions and focus on measurable outcomes to improve equity, diversity and inclusion. In addition to this work, decision-makers are supported with access to timely disaggregated workforce data and current workforce analysis to better integrate employment equity, diversity, and inclusion into strategic planning. Data on gender equality and diversity and inclusion is reviewed twice a year, providing timely insights into disparities and emerging trends that guide the refinement of recruitment strategies and support the advancement of equity.
Planned resources to achieve results
Table 3: Planned resources to achieve results for Grain Regulation
| Resource | Planned |
|---|---|
| Spending | ($583,934) |
| Full-time equivalents | 343 |
Complete financial and human resources information for the Canadian Grain Commission’s program inventory is available on GC InfoBase.
Program inventory
Grain Regulation is supported by the following programs:
- Grain Quality Program
- Grain Research Program
- Safeguards for Grain Farmers Program
Additional information related to the program inventory for Grain Regulation is available on the Results page on GC InfoBase.
Internal services
Description
Internal services are the services that are provided within a department so that it can meet its corporate obligations and deliver its programs. There are 10 categories of internal services:
- acquisition management services
- communications services
- financial management services
- human resources management services
- information management services
- information technology services
- legal services
- material management services
- management and oversight services
- real property management services
Plans to achieve results
This section presents details on the department’s plans to achieve results and meet targets for internal services.
The Canadian Grain Commission has identified the following key priorities to guide internal services’ activities:
- Sustainable funding and operations
- Technology and scientific innovation to advance program delivery
- Fair grain transactions and a competitive sector
Sustainable funding and operations
Under the Government of Canada’s Comprehensive Expenditure Review (CER), departments must reduce spending by 15 percent over three years. While the Canadian Grain Commission’s status as a revolving fund limits the direct impact of CER reductions, the organization will still review costs and pursue savings before any fee increases are considered.
The Canadian Grain Commission will propose updated fees and grain volume forecasts for 2028-29, with stakeholder consultations taking place prior to implementation. To support sustainable operations and provide programs and services as efficiently and effectively as possible, the Canadian Grain Commission will continue to develop plans and invest in infrastructure and equipment.
The Canadian Grain Commission continues to invest in secure systems that meet modern cybersecurity requirements.
Technology and scientific innovation to advance program delivery
The Canadian Grain Commission will continue to implement digital solutions to advance program delivery, improve client satisfaction, enhance efficiency and productivity, reduce risk to the organization, and facilitate trade in Canadian grain. To achieve this priority, the Canadian Grain Commission will implement additional services through the MyCGC Portal and improve laboratory data management. The Canadian Grain Commission will also evaluate and implement improved technologies and methodologies for objective grain quality assurance.
Fair grain transactions and a competitive sector
The Canadian Grain Commission will continue its efforts to enhance grain quality and safety monitoring to support and improve market access and positive customer perceptions of Canadian grain. The Canadian Grain Commission will advance the Food Grade Soy Quality Program to enhance grain quality and safety monitoring and will progress towards alignment of primary and export tolerances for western Canadian wheat classes.
Planned resources to achieve results
Table 4: Planned resources to achieve results for internal services this year
| Resource | Planned |
|---|---|
| Spending | $24,867,119 |
| Full-time equivalents | 146 |
Complete financial and human resources information for the Canadian Grain Commission’s program inventory is available on GC InfoBase.
Planning for contracts awarded to Indigenous businesses
The Canadian Grain Commission will continue using a combination of voluntary and conditional set asides to achieve the 5% target for total value of contracts to Indigenous businesses annually. The Canadian Grain Commission continues to monitor its procurement activities to facilitate tracking and reporting on any Indigenous business involvement.
Table 5: Percentage of contracts planned and awarded to Indigenous businesses
| 5% Reporting Field | 2024-25 Actual Result | 2025-26 Forecasted Result | 2026-27 Planned Result |
|---|---|---|---|
| Total percentage of contracts with Indigenous businesses | 7.2% | 6.9% | 5.4% |
In its 2025–26 Departmental Plan, the Canadian Grain Commission estimated that it would award 6.9% of the total value of its contracts to Indigenous businesses by the end of 2024–25. The Canadian Grain Commission surpassed this, awarding 7.2% of the total value of its contracts to Indigenous business through a combination of voluntary and conditional set asides for tender processes. The forecasted result for 2025-26 is also 6.9%.
Department-wide considerations
-
In this section
Related government priorities
Artificial Intelligence
Within the Canadian Grain Commission, employees who have completed the required Canada School of Public Service training on the responsible use of artificial intelligence (AI) in government now have access to approved AI tools. Divisions are actively exploring how these tools can be applied to address operational challenges and enhance the effectiveness of their work.
Within the grain industry, AI is expected to be increasingly used in quality assessment. Grain grading technology is evolving rapidly due to advancements in digital imagery and machine-learning, creating potential for less subjective and more efficient quality assessment than traditional manual visual inspection methods. This type of technology will support increased efficiency and productivity throughout the grain value chain. The Canadian Grain Commission developed its Grain Quality Technology Advancement Framework to outline its approach to supporting the development and evaluation of new grain quality assurance technologies. The Canadian Grain Commission is reviewing project proposals and partnering with interested technology companies wishing to collaborate on assessment and validation of technology for use in the Canadian grain quality assurance system.
Key risks
The following have been identified as the top corporate risks that could affect achieving planned results under the Canadian Grain Commission’s Core Responsibility.
- If the Canadian Grain Commission suffers a major cybersecurity incident or unintentional information breach, then organizational and public trust may be affected.
- If the Canadian Grain Commission is not able to stay current with advances in the use of Artificial Intelligence (AI) enabled technologies for grain quality assurance, then our ability to deliver modernized and relevant programs and services may be impacted.
- If the Canadian Grain Commission is unable to cover the costs of providing services, the capacity to deliver on our core mandate and respond to grain sector needs may be impacted.
To mitigate risk and ensure long-term success in delivering the departmental results, the Canadian Grain Commission will work to deliver the initiatives identified under its three key priorities. The Canadian Grain Commission contends with persistent revenue uncertainty due to grain volume variability, which makes financial planning difficult. Export variability is increasingly unpredictable in the current geopolitical environment. The Canadian Grain Commission will mitigate some of this risk by regularly reviewing grain volume forecasts and its annual budget throughout the year to reflect shifting needs and priorities.
Planned spending and human resources
This section provides an overview of the Canadian Grain Commission’s planned spending and human resources for the next three fiscal years and of planned spending for 2026-27 with actual spending from previous years.
Spending
This section presents an overview of the department's planned expenditures from 2023-24 to 2028-29.
Budgetary performance summary
Table 6: Three-year spending summary for core responsibilities and internal services (dollars)
| Core responsibilities and internal services | 2023-2024 Actual expenditures | 2024-2025 Actual expenditures | 2025-2026 Forecast Spending |
|---|---|---|---|
| Grain Regulation | 451,040 | (7,169,735) | (7,502,404) |
| Internal services | 24,869,016 | 24,054,720 | 27,710,879 |
| Total(s) | 25,320,057 | 16,884,985 | 20,208,475 |
Analysis of past three years of spending
Unlike most other government departments, which rely primarily on annual budget appropriations, the Canadian Grain Commission operates as a fee-based revolving fund. This means it collects the majority of its revenue from fees charged for its services and can carry amounts forward to future years. In total, more than 90% of the CGC’s funding comes from fees, while the remainder comes from parliamentary appropriations focused on supporting grain research. For the purposes of the Departmental Plan and Departmental Results Report, the annual amounts shown are net of revenues collected. As result, planned and actual spending may appear unusual, as they include appropriation amounts and surplus draws but do not reflect the gross amount of fee revenue collected (or spent) in a given year.
Refer to the explanatory note under Graph 1: Approved funding (statutory and voted) over a six-year period for further details of financial trends.
More financial information from previous years is available on the Finances section of GC Infobase.
Table 7: Planned three-year spending on core responsibilities and internal services (dollars)
| Core responsibilities and internal services | 2026-27 Planned Spending | 2027-28 Planned Spending | 2028-29 Planned Spending |
|---|---|---|---|
| Grain Regulation | (583,934) | (2,060,259) | (3,905,584) |
| Internal services | 24,867,119 | 24,354,989 | 25,135,918 |
| Total | 24,283,185 | 22,294,730 | 21,230,334 |
Analysis of the next three years of spending
Planned spending includes respendable revenues generated by service fees, and amounts drawn from the revolving fund surplus to support strategic priorities and address expected revenue shortfalls. Planned revenues netted against spending are based on the fees as set out in Schedule I to the Canada Grain Regulations. In accordance with the Service Fees Act, the Canadian Grain Commission adjusts fees annually for inflation each year on April 1 by the percentage change over 12 months in the April All-Items Consumer Index for Canada. Current fee amounts are located on the Canadian Grain Commission’s website. Planned net spending includes funding anticipated through the Main Estimates for voted appropriations and Canadian Grain Commission accumulated surplus.
Refer to the explanatory note under Graph 1: Approved funding (statutory and voted) over a six-year period for further details of financial trends.
More detailed financial information on planned spending is available on the Finances section of GC Infobase.
Table 8: Budgetary gross and net planned spending summary (dollars)
| Core responsibilities and Internal Services | 2026-27 Gross planned spending (dollars) | 2026-27 Planned revenues netted against spending (dollars) | 2026-27 Planned net spending (authorities used) |
|---|---|---|---|
| Grain Regulation | 58,481,981 | (59,065,915) | (583,934) |
| Internal services | 25,162,476 | (295,357) | 24,867,119 |
| Total | 83,644,457 | (59,361,272) | 24,283,185 |
Analysis of budgetary gross and net planned spending summary
Gross planned spending includes respendable revenues generated by service fees and amounts drawn from the revolving fund surplus to support strategic priorities and address expected revenue shortfalls.
Planned revenues netted against spending are based on the fees as set out in Schedule I to the Canada Grain Regulations and adjusted annual grain volume projections of 41.6 million metric tonnes.
Planned net spending includes funding anticipated through the Main Estimates for voted appropriations and draws on the Canadian Grain Commission accumulated surplus.
Information on the alignment of the Canadian Grain Commission’s spending with Government of Canada’s spending and activities is available on GC InfoBase.
Funding
This section provides an overview of the department's voted and statutory funding for its core responsibilities and for internal services. For further information on funding authorities, consult the Government of Canada budgets and expenditures.
Graph 1 summarizes the department's approved voted and statutory funding from 2023-24 to 2028-29.
Text description of graph 1
| Fiscal year | Total | Voted | Statutory |
|---|---|---|---|
| 2023-24 | 25,320 | 6,164 | 19,156 |
| 2024-25 | 16,885 | 6,288 | 10,597 |
| 2025-26 | 20,208 | 6,343 | 13,865 |
| 2026-27 | 24,283 | 6,089 | 18,194 |
| 2027-28 | 22,295 | 5,689 | 16,606 |
| 2028-29 | 21,230 | 5,314 | 15,916 |
Analysis of statutory and voted funding over a six-year period
The Canadian Grain Commission’s revenue is mainly based on grain volumes inspected and weighed, which can fluctuate from year-to-year. Variances can arise between projected and actual revenues since grain handling volumes are estimated based on historical data. The Canadian Grain Commission accumulates surplus funds (shown as unused authority carried forward in Public Accounts of Canada) in years with higher-than-average grain volumes and draws down on accumulated surplus funds in years with lower-than-average grain volumes.
From fiscal years 2013-14 through 2020-21, unprecedented increases in Canadian grain production and relatively stable operating costs led to an accumulated revolving fund surplus of $155.98 million as of March 31, 2021. On August 1, 2021, to limit further accumulation of surplus, the Canadian Grain Commission adjusted its grain volume forecast upwards from 34.4 to 48.1 MMT and reduced major fees by 29 percent. In recent years, the Canadian Grain Commission faced challenging financial conditions primarily related to drought conditions, lower-than-forecasted grain volumes and growing costs for labour, technology and materials. This, in addition to planned strategic investment spending, resulted in a drawdown of accumulated surplus for fiscal years 2021-22 through 2024-25, which decreased the surplus balance to $102.11 million as at March 31, 2025.
In 2024, the Canadian Grain Commission completed a review of its revenues, costs, grain volume forecasting model and service standards, and determined that its’ fees do not reflect the costs of providing the organization’s services and licences. This is due to a combination of lower-than-expected grain volume exports, changed assumptions regarding licensing costs, outdated fee alignment, and growing costs for labour and digital service delivery.
In fall 2024, the Canadian Grain Commission announced plans to address revenue shortfalls by drawing on its accumulated surplus until the end of fiscal 2026-27, targeting fee amendments for April 1, 2027. Since then, the draw on surplus has been less than expected, resulting in additional financial capacity. In fall 2025, the Canadian Grain Commission announced plans to defer proposing regulatory changes to adjust fees for one additional year.
The Canadian Grain Commission will continue to use accumulated surplus to cover expected operating shortfalls through fiscal year 2027-28. The Canadian Grain Commission plans to implement reassessed fees and grain volume forecasts for fiscal year 2028-29 to ensure a sustainably funded organization into the future. Stakeholders will be consulted prior to implementing any fee amendments. The Canadian Grain Commission will recover approximately 90 percent of its operating budget through service and licence fees, with the balance funded by parliamentary appropriations.
For further information on Canadian Grain Commission’s departmental appropriations, consult the 2026-27 Main Estimates.
Future-oriented condensed statement of operations
The future-oriented condensed statement of operations provides an overview of the Canadian Grain Commission’s operations for 2025-26 to 2026-27.
Table 9: Future-oriented condensed statement of operations for the year ended March 31, 2027 (dollars)
| Financial information | 2025-26 Forecast results | 2026-27 Planned results | Difference (planned results minus forecasted) |
|---|---|---|---|
| Total expenses | 76,438,253 | 79,322,981 | 2,884,728 |
| Total revenues | 62,446,583 | 59,361,272 | (3,085,311) |
| Net cost of operations before government funding and transfers | 13,991,670 | 19,961,709 | 5,970,039 |
Analysis of forecasted and planned results
Fiscal year 2026-27 net cost of operations before government funding is planned to be $20.0 million, a net difference of $6.0 million over the 2025-26 forecast.
Fiscal year 2026-27 total expenses are planned to be $79.3 million, $2.9 million higher than 2025-26 forecasted expenditures. This increase is primarily due to resource reallocation following the substantial completion of strategic investment projects coupled with rising costs for labour, technology and materials.
Fiscal year 2026-27 total revenues are planned to be $59.4 million based on 41.6 million metric tonnes, $3.1 million lower than 2025-26 adjusted forecasted revenues. Planned revenues for 2025-26 were originally planned to be $58.4 million but were adjusted due to higher grain volumes in the first half of the fiscal year, due to accelerated purchases prompted by uncertainty related to tariffs.
A more detailed Future-Oriented Statement of Operations and associated Notes for 2026-27 including a reconciliation of the net cost of operations with the requested authorities, is available on the Canadian Grain Commission’s website.
Human resources
This section presents an overview of the department’s actual and planned human resources from 2023-24 to 2028-29.
Table 10: Actual human resources for core responsibilities and internal services
| Core responsibilities and Internal Services | 2023-24 Actual full-time equivalents | 2024-25 Actual full-time equivalents | 2025-26 Actual full-time equivalents |
|---|---|---|---|
| Grain Regulation | 331 | 333 | 348 |
| Internal services | 144 | 144 | 148 |
| Total | 475 | 477 | 496 |
Analysis of human resources over the last three years
Full-time equivalents from 2023-24 to 2024-25 remained relatively stable. The increase in full-time equivalents from 2024-25 to 2025-26 is due to additional resources required to ensure sustainable grain inspection capacity and support technological modernization. A large component of this increase consists of temporary resources.
Table 11: Human resources planning summary for core responsibilities and internal services
| Core responsibilities and Internal Services | 2026-27 Planned full-time equivalents | 2027-28 Planned full-time equivalents | 2028-29 Planned full-time equivalents |
|---|---|---|---|
| Grain Regulation | 343 | 343 | 343 |
| Internal services | 146 | 146 | 146 |
| Total | 489 | 489 | 489 |
Analysis of human resources for the next three years
Full-time equivalents from 2026-27 to 2028-29 remain stable as resources are maintained for sustainable grain inspection capacity.
Federal tax expenditures
The Canadian Grain Commission’s Departmental Plan does not include information on 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.
Corporate information
Departmental profile
Appropriate minister:
The Honourable Heath MacDonald
Institutional head:
David Hunt, Chief Commissioner
Ministerial portfolio:
Agriculture and Agri-Food
Enabling instrument(s):
Year of incorporation / commencement:
1912
Other:
The Canadian Grain Commission’s head office is located in Winnipeg, Manitoba. The Canadian Grain Commission operates two regional offices, eight service centres and provides service at more than 30 licensed terminal elevators across Canada. A combination of revolving fund (fees) and appropriation sources fund Canadian Grain Commission programs and services. The Canadian Grain Commission plans to recover approximately 90 percent of its costs through fees and the remaining through appropriation.
Departmental contact information
Mailing address:
Canadian Grain Commission, 303 Main Street, Winnipeg, Manitoba R3C 3G8
Telephone:
204-984-0506
TTY:
1-866-317-4289
Fax:
204-983-2751
Email:
Website:
Definitions
List of terms
- 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, departments 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 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])
-
Is an analytical tool used to support the development of responsive and inclusive policies, programs, and other initiatives. GBA Plus is a process for understanding who is impacted by the issue or opportunity being addressed by the initiative; identifying how the initiative could be tailored to meet diverse needs of the people most impacted; and anticipating and mitigating any barriers to accessing or benefitting from the initiative. GBA Plus is an intersectional analysis that goes beyond biological (sex) and socio-cultural (gender) differences to consider other factors, such as age, disability, education, ethnicity, economic status, geography (including rurality), language, race, religion, and sexual orientation.
Using GBA Plus involves taking a gender- and diversity-sensitive approach to our work. Considering all intersecting identity factors as part of GBA Plus, not only sex and gender, is a Government of Canada commitment.
- government priorities (priorités gouvernementales)
- For the purpose of the 2026-27 Departmental Plan, government priorities are the high-level themes outlining the government’s agenda in the 2025 Speech from the Throne.
- horizontal initiative (initiative horizontale)
- An initiative where two or more federal departments are given funding to pursue a shared outcome, often linked to a government priority.
- Indigenous business (entreprise autochtones)
- Requirements for verifying Indigenous businesses for the purposes of the departmental result report are available through the Indigenous Services Canada Mandatory minimum 5% Indigenous procurement target website.
- non‑budgetary expenditures (dépenses non budgétaires)
- Non-budgetary authorities that comprise assets and liabilities transactions for loans, investments and advances, or specified purpose accounts, that have been established under specific statutes or under non-statutory authorities in the Estimates and elsewhere. Non-budgetary transactions are those expenditures and receipts related to the government's financial claims on, and obligations to, outside parties. These consist of transactions in loans, investments and advances; in cash and accounts receivable; in public money received or collected for specified purposes; and in all other assets and liabilities. Other assets and liabilities, not specifically defined in G to P authority codes are to be recorded to an R authority code, which is the residual authority code for all other assets and liabilities.
- performance (rendement)
- What a department did with its resources to achieve its results, how well those results compare to what the department 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 department, program, policy or initiative respecting expected results.
- plan (plan)
- The articulation of strategic choices, which provides information on how a department 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 a department, policy, program or initiative. Results are not within the control of a single department, policy, program or initiative; instead they are within the area of the department’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 a department, 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.