Departmental Plan 2025-2026: Supplementary Information Tables: Page 2

Gender-based analysis plus

Introduction

In 2018, Parliament passed the Canadian Gender Budgeting Act. The Departmental Plans and Departmental Results Reports are being used to fulfill the President of the Treasury Board's obligations to make public, every year, analysis on the impacts of expenditure programs on gender and diversity.

Each department is responsible for conducting their own Gender-based Analysis Plus (GBA Plus).

The Policy on Results indicates that Program officials, as designated by Deputy Heads, are responsible for ensuring data collection for meeting policy requirements.

Applicability

All organizations must complete GBA Plus supplementary information tables in Departmental Plans and Departmental Results Reports on an annual basis.

GBA Plus at the Department of Finance Canada

In 2016, the Government of Canada took a bold step forward, with support from the Department of Finance, to submit all future budgets to more rigorous analysis by completing and publishing a gender-based analysis of budgetary measures. This practice was later enshrined in legislation, with the passing of the Canadian Gender Budgeting Act by Parliament in December 2018. Since then, the Department of Finance has required that all funding requests be backed by a rigorous GBA Plus and has been committed to upholding and strengthening GBA Plus practices. The Department continues to play an important role in:

1. ensuring the continual integration of GBA Plus considerations into government decision-making processes;
2. reporting on the impacts in terms of gender and diversity for all new budget measures (a legislated requirement since 2018); and,
3. supporting continuous improvement in the quality and rigour of GBA Plus for budget proposals, particularly in terms of the use of disaggregated data.

Section 1: Institutional GBA Plus governance and capacity

Governance and Capacity

To strengthen its GBA Plus objectives and commitments, the Department of Finance has implemented a comprehensive governance model designed to help ensure a systematic framework for decision-making. This model prioritizes the transparent sharing of information, the integration and analysis of disaggregated data, and the continuous development of GBA Plus expertise. By fostering collaboration and delivering high-quality, robust analyses, the Department is committed to driving informed and evidence-based outcomes across all its initiatives. This governance model is structured around four key streams of work:

• a GBA Plus Advisory Committee;
• a department-wide Challenge Function;
• an extensive GBA Plus Coordinator Network; and,
• strong leadership from a departmental GBA Plus Champion.

GBA Plus Advisory Committee

The GBA Plus Advisory Committee is composed of executives and working-level representatives from each branch across the Department. This committee is co-chaired by the Assistant Deputy Minister of the Economic and Fiscal Policy Branch and Assistant Deputy Minister of the Federal-Provincial Relations and Social Policy Branch, who is also the departmental GBA Plus Champion. Committed to offering strategic guidance for GBA Plus initiatives, this committee leverages its extensive expertise to ensure intersectional perspectives are effectively integrated. In doing so, the Department reinforces alignment between executive decision-making processes and the core principles of GBA Plus.

This committee will maintain a strategic focus on GBA Plus initiatives, with particular emphasis on GBA Plus training and bootcamps, updating gender budgeting tools (GBA Plus Departmental Summary Template  and User Instructions ), and promoting better use of disaggregated data.

Challenge Function

The Department of Finance requires all budget (or off-cycle) proposals to include a comprehensive and rigorous GBA Plus assessment and has worked to uphold and continually enhance these practices to ensure informed and evidence-based decision-making. All Department of Finance Canada executives and analysts who engage in the challenge function are responsible for advancing GBA Plus implementation in their roles. The challenge function on GBA Plus involves critically examining assumptions and statements presented in the GBA Plus Summary Template that accompanies each budget proposal, to ensure that funding recommendations are grounded in comprehensive and high-quality GBA Plus analysis.

When appropriate, Women and Gender Equality Canada is also consulted on select budget proposals to help strengthen GBA Plus analysis

GBA Plus Coordinator Network

The Department has established a network of representatives who serve as GBA Plus Coordinators for their respective branches. This network promotes effective communication and collaboration, enabling the sharing of best practices, resources, and insights. By fostering unity and a shared sense of purpose, the network strengthens the implementation of GBA Plus. Beyond their challenge function work on the GBA Plus accompanying budget proposals, these analysts also undertake additional responsibilities related to GBA Plus analysis and reporting throughout the fiscal year.

Central to this network is a Gender Budgeting Lead who oversees gender budgeting responsibilities across the Department, including the monitoring of proposals and decisions which advance the Gender Results Framework. Supporting this role is a Departmental Lead on GBA Plus, who is responsible for supporting wider GBA Plus efforts across the Department. This includes supporting the implementation of tailored training and providing regular advice to analysts to help them in their challenge function.

GBA Plus Champion

The Departmental GBA Plus Champion supports departmental training and awareness raising, and ensures employees are educated on the significance of considering gender and intersecting identity factors in decision-making. The GBA Plus Champion actively works to integrate GBA Plus into policy development, monitor and evaluate the impact of initiatives, address barriers and biases, and promote best practices. In doing so, the Departmental GBA Plus Champion contributes to fostering a workplace culture that prioritizes equity and inclusivity and acknowledges the unique perspectives of diverse individuals. 

Human resources (full-time equivalents) dedicated to GBA Plus

In 2025-26, the Department of Finance Canada will allocate 5.5 full-time equivalents (FTEs) to ensure that all budgetary and off-cycle proposals continue to be informed by gender and diversity analysis. These will include the following:

• Economic and Fiscal Policy Branch
• 1.0 FTE (Senior Analyst) dedicated to Gender Budgeting
• 0.5 FTE (Senior Analyst) supporting the Gender Results Framework
• 0.5 FTE (Senior Analyst) supporting the Quality of Life Framework
• Federal-Provincial Relations and Social Policy Branch
• 0.5 FTE (Senior Analyst) as the GBA Plus Focal Point
• Policy Branches (Six in Total)
• Each branch will have a GBA Plus coordinator and a backup coordinator, with an average allocation of 0.5 FTE capacity per person

This 5.5 FTE total does not include the broader network of Finance analysts and executives who integrate GBA Plus into their regular policy and fiscal work.

Section 2: Gender and diversity impacts, by program

Core responsibility: Economic and Fiscal Policy

Program name: Canada Health Transfer

Program goals: The Canada Health Transfer (CHT) is a major, statutory federal transfer to provinces and territories that provides long-term predictable funding for health care. The allocation formula is designed to treat all Canadians equally, regardless of where they live.

GBA Plus data collection plan

In administering the CHT, the Department acknowledges that while the transfer is primarily formula-based and does not directly incorporate GBA Plus at the federal level, the program maintains a commitment to the principles of equitable health care. The transfer upholds the national criteria and conditions outlined in the Canada Health Act, ensuring that the allocation of funds supports a universally accessible and comprehensive health care system.

The current framework does not collect data to monitor or report on the CHT's impacts by gender and diversity, primarily due to its formulaic nature. Consequently, there are no plans to modify this approach and the program recognizes the responsibility for applying GBA Plus in health service delivery lies primarily with provincial and territorial governments. This approach aligns with the overarching goals to contribute to the development of the best possible health care system for all Canadians.

Program name: Commitments to International Financial Organizations

Program goals: The program administers the payments and capital subscriptions for Canada's commitments to international financial institutions (IFIs), such as the World Bank Group, the International Monetary Fund (IMF), the European Bank for Reconstruction and Development, and the Asian Infrastructure Investment Bank. IFIs provide financial and technical assistance to developing countries to support poverty reduction and long-term economic development. Canada contributes to a number of IFIs by providing support to operations and activities, as well as funding, in order to help achieve Canada's international assistance priorities.

GBA Plus data collection plan

While the Department does not itself collect GBA Plus data on programs delivered through international organizations (international organizations are responsible for doing so), the Department uses the data collected from these organizations to assess the gender and diversity impacts of their programs.

Canada partners with IFIs to help promote gender equality. At the IMF, Canada supported the IMF Strategy Toward Mainstreaming Gender, which aims to integrate macro-critical gender issues into the IMF's core areas of surveillance, lending, and capacity development. At the World Bank Group, Canada supported the development and adoption of a Gender Strategy for the 2024-30 period, which focuses on innovation, financing, and collective action to end gender-based violence, elevate human capital, expand and enable economic opportunities, and engage women as leaders.

Program name: Economic Development Policy

Program goals: As part of the Department of Finance Canada's challenge function, this program looks at the gender and diversity implications of economic policies and proposals developed by other departments in areas such as innovation, business financing, defence, transportation, public infrastructure, environment, energy and resources, agriculture, and fisheries.

GBA Plus data collection plan

All budgetary and off-cycle proposals are informed by gender and diversity analysis as required by the Canadian Gender Budgeting Act. The Economic Development and Corporate Finance Branch leverages and performs due diligence on external submissions that accompany budget and off-cycle proposals. For proposals that originate from the branch, GBA plus analysis is conducted internally. Utilizing budget and off-cycle proposal templates, the branch gathers data from diverse sources to support analysis that considers both who is impacted by a proposal (GBA Plus) and how, through the Quality of Life domains. To enhance its ability to report on impacts related to gender and diversity, the Economic Development and Corporate Finance Branch will continue to offer internal guidance and conduct regular training programs for staff to advance and maintain the GBA Plus capacity within the branch.

Program name: Economic and Fiscal Policy, Planning and Forecasting

Program goals: This program provides analysis, research, and advice to ministers and senior government officials so that they can make informed decisions on the Government of Canada's economic and fiscal agenda. The program also ensures that the analytical and reporting requirements of the Canadian Gender Budgeting Act for new budget measures are met.  

GBA Plus data collection plan

The Economic and Fiscal Policy Branch plays a key role in implementing the Canadian Gender Budgeting Act, particularly its reporting requirements on the gender and diversity impacts of new budget measures (as illustrated in the Budget 2024 Impacts Report). To support this work, the Economic and Fiscal Policy Branch, along with other branches within the Department, will use the Department's GBA Plus Departmental Summary Templates and Budget Proposal Templates as primary tools for data collection. The data collected will help identify who is affected by a budget proposal (GBA Plus) and how they are impacted, through the Quality of Life domains. Furthermore, the Gender Results Framework will continue to guide budget decision-making, priority-setting, and tracking Canada's progress toward gender equality objectives.

As part of these efforts, the Economic and Fiscal Policy Branch will also continue to review and assess GBA Plus Departmental Summary Templates submitted by external departments. This process will place particular emphasis on the timeliness of the analyses and the effective utilization of all available disaggregated data sources.

Program name: Federal-Provincial Relations and Social Policy

Program goals: The program fulfills a challenge function within the Department of Finance Canada by conducting policy analysis and research on the fiscal and economic implications of federal social policies and programs. All budgetary and off-cycle proposals are informed by gender and diversity analysis, and this analysis is reviewed and considered as part of the Department's challenge function.

GBA Plus data collection plan

The Federal-Provincial Relations and Social Policy Branch actively collects data to monitor and report on a broad range of impacts by gender and diversity, aligning with the Department's commitment to GBA Plus and to capturing relevant Quality of Life impacts. This is evident as all budgetary and off-cycle funding requests are mandated to be informed by GBA Plus analysis. While a few GBA Plus Departmental Summary Templates are completed in house, the majority in this program are received from external departments, reflecting a diverse range of inputs into the process. Analysts apply a challenge function role to external proposals to ensure that the GBA Plus analysis and supporting data are thoroughly reviewed, corrected, and calibrated to ensure consistent categorization and assessment prior to being used to inform Department of Finance Canada recommendations and analysis of funding requests.

Program name: Financial Sector Policy

Program goals: The program ensures the overall stability, soundness, fairness, transparency, affordability, efficiency, and competitiveness of Canada's financial sector to support strong and sustainable economic growth for all Canadians.

GBA Plus data collection plan

All budgetary and off-cycle proposals are informed by gender and diversity analysis, which in the case of Financial Sector Policy is generally developed internally by departmental analysts. The Department gathers and analyzes data from various sources that consider both who is affected by a proposal (GBA Plus), as well as how, through the Quality of Life domains. This process informs decision-making on Financial Sector Policy items within the branch and supports the publication of gender and diversity considerations following final budget decisions. For example, see theBudget 2024 Impacts Report.              

The Financial Sector Policy Branch continues to engage across government and with outside stakeholders to improve GBA Plus analytical capacity. This includes seeking guidance on proposal development from Women and Gender Equality Canada, as needed, and use of relevant data tools to collect information on GBA Plus metrics.

Program name: Fiscal Arrangements with Provinces and Territories

Program goals: The Canada Social Transfer (CST), Equalization, and Territorial Formula Financing (TFF) are three separate major transfers. The CST supports education, social services, and early childhood development and child care. Equalization enables less prosperous provincial governments to provide public services that are reasonably comparable to those in other provinces, at reasonably comparable levels of taxation. TFF provides territorial governments with funding to support public services, in recognition of the higher cost of providing programs and services in the North. GBA Plus is not directly applied in the transfers, as these transfers are largely unconditional and primarily formula-driven; provinces and territories are responsible for all public reporting on the gender and diversity impacts of their programs and initiatives.

GBA Plus data collection plan

In administering the CST, Equalization, and TFF, the Department does not collect GBA Plus data as these transfers are formula-driven and provided unconditionally to provinces and territories. This limits the ability of the program to monitor and report on the impacts of these transfers by gender and diversity.

Given this framework, there are no current initiatives to enable future monitoring or reporting on how these funds are utilized to support marginalized groups. The Department's role is to ensure compliance with the formulaic guidelines of these transfers, which are designed to support broad social objectives like assistance, education, fiscal equalization, and territorial needs.

While provincial and territorial governments are encouraged to integrate GBA Plus principles in their allocation and utilization of these funds, they retain the discretion to apply these funds according to their unique regional needs and priorities, including addressing the challenges and needs of diverse groups within their jurisdictions.

Program name: International Trade and Finance Policy

Program goals: The program develops and implements policies on trade and tariffs, international development assistance and finance, and global macroeconomic coordination in order to foster sustainable international and domestic economic growth.

GBA Plus data collection plan

Import policy measures are often horizontal in nature, and may have indirect impacts. The Department generally has sufficient data, or is able to collect it, to assess possible impacts of specific measures (for example, on the potential impacts of recent changes to Canada's preferential tariff programs for developing countries), and report on them as necessary.

However, the Department does not itself collect GBA Plus data on programs delivered through international financial institutions, as these international organizations are responsible for assessing the gender and diversity impacts of their programs. This being said, the Department uses the GBA Plus data collected by these international organizations as part of the considerations for its funding decisions.

On June 9, 2017, Canada launched the Feminist International Assistance Policy anchoring its commitment to put gender equality and the empowerment of women and girls at the heart of its international development, humanitarian, and peace and security efforts. This means Canada collects information on, and prioritizes the investments, partnerships and advocacy efforts that have the greatest potential to close gender gaps, eliminate barriers to gender equality, and help achieve the Sustainable Development Goals.

Program name: Market Debt and Foreign Reserves Management

Program goals: This program benefits all Canadians as the Debt Management Strategy ensures stable, low-cost funding and well-functioning markets for Government of Canada securities, and ensures the government has the funds it needs to meet its financial commitments.

GBA Plus data collection plan

GBA Plus assessments are undertaken each year and indicate no unique impacts on individuals specifically related to the management of market debt or foreign reserves. Individual departments and agencies are responsible for all public reporting on the gender and diversity impacts of their respective programs and initiatives. There are no plans to expand the program's capacity to report at this time.

Program name: Tax Collection and Administration Agreements

Program goals: The program is responsible for managing payments of amounts to provinces and territories under the Tax Collection Agreements, Comprehensive Integrated Tax Coordination Agreements and Coordinated Cannabis Taxation Agreements, and to Indigenous governments under the Tax Administration Agreements.

GBA Plus data collection plan

There are no unique impacts on individuals specifically related to Tax Collection and Administration Agreements between the federal government and provinces, territories, Indigenous and other non-federal entities. As such, the Department does not collect gender and diversity data in this area. Federal measures that are linked to these agreements (budgetary or off-cycle expenditure proposals) would be informed by gender and diversity analysis. Provinces, territories, Indigenous and other non-federal entities would be responsible for assessing the gender and diversity impacts of any measures linked to these agreements that fall under their purview.

Program name: Tax Policy and Legislation

Program goals: The program develops new and evaluates existing tax policies in order to ensure that the Canadian tax system is as fair and current as possible. All analysis is informed by gender and diversity considerations

GBA Plus data collection plan

All budgetary and off-cycle proposals are informed by gender and diversity analysis, which, in the case of Tax Policy and Legislation, is generally developed internally by departmental analysts. The Department gathers data from various sources that consider both who is affected by a proposal (GBA Plus), as well as how, through the Quality of Life domains. To ensure rigour and completeness, this analysis is reviewed through an internal challenge function. This process informs decision-making on tax policy and supports the publication of gender and diversity considerations following final budget decisions. For example, see the Budget 2024 Impacts Report).

In accordance with the reporting requirements of the Canadian Gender Budgeting Act, GBA Plus studies have been published as part of the 2019 to 2024 Reports on Federal Tax Expenditures. A new study is scheduled for release as part of the 2025 edition of this report.

The Department has undertaken work so that T1 tax return data (collected by the Canada Revenue Agency) are linked to other Statistics Canada survey data, such as the Canadian Survey on Disability. Recently, a new data development project linking tax returns to the 2021 Census has been completed. This initiative will enhance the Department's ability to understand the gender and diversity impacts of tax expenditures. These projects are expected to continue through 2025-26.  

Core responsibility: Internal Services

Program name: Internal Services

Program goals: To provide services within the Department so that it can deliver its programs and meet its core responsibility for economic and fiscal policy.

GBA Plus data collection plan

The Department regularly seeks feedback from and collects information on diverse groups of employees through self-identification questionnaires, employee surveys, exit surveys, and quarterly monitoring of representation from employment equity designated groups. This data is used to help inform the design and implementation of internal services to employees.