Departmental Results Report 2019–20: Supplementary Information Tables

Departmental Sustainable Development Strategy

1. Introduction to the Departmental Sustainable Development Strategy

The 2016-2019 Federal Sustainable Development Strategy (FSDS) presents the Government of Canada’s sustainable development goals and targets, as required by the Federal Sustainable Development Act. In keeping with the purpose of this Act to provide the legal framework for developing and implementing a Federal Sustainable Development Strategy that will make environmental decision-making more transparent and accountable to Parliament, the Department of Finance Canada supports reporting on the implementation of the Departmental Sustainable Development Strategy (DSDS).

2. Sustainable Development in the Department of Finance Canada

The Department of Finance Canada’s 2017-20 Departmental Sustainable Development Strategy describes the Department’s actions in support of achieving:

This supplementary information table presents available results for the departmental actions pertinent to these goals. Previous years’ supplementary information tables are posted on the Department of Finance Canada’s website.

3. Departmental performance by FSDS goal

The following tables provide performance information on departmental actions in support of the FSDS goals listed in section 2.

Context: Low-Carbon Government

The Department of Finance contributes to a low-carbon government through the integration of sustainability in its workplace operations. Innovation and sustainable practices are promoted through both the education and mobilization of its workforce, encouraging environmentally sustainable choices that reduce waste and energy consumption. By leveraging technology, the Department seeks new opportunities to reduce its reliance on travel and paper-based processes and helps to ensure environmental considerations are integrated in procurement management processes and controls. While responsibility for reporting on greenhouse gas (GHG) emissions falls under Public Services and Procurement Canada, the Department actively works with PSPC to support and contribute to an ongoing reduction through greening initiatives such as the promotion of sustainable transportation within the workforce, and the life cycle replacement of executive fleet with focus zero-emissions vehicles or hybrids.

Low-Carbon Government: The Government of Canada leads by example by making its operations low-carbon.
FSDS target(s) FSDS contributing action(s) Corresponding departmental action(s) Starting point(s)
Performance indicator(s)
Target(s)
Results achieved Contribution by each departmental result to the FSDS goal and target
Reduce GHG emissions from federal government buildings and fleets by 40% below 2005 levels by 2030, with an aspiration to achieve it by 2025 Improve the energy efficiency of our buildings/operations* The Department of Finance is a tenant in a LEED Gold certified building that was built to the latest design approaches and building technologies for sustainable development. GHG emissions are reported by Public Services and Procurement Canada (PSPC). GHG emissions are reported by PSPC. FSDS: Actively working with PSPC to promote and support ongoing greening of building operations contributes to a reduction in GHG emissions.

UN SDG*
:
SDG 12 – Target 12.5
Modernize our fleet* Reduce carbon intensity by replacing executive vehicles at the end of their life cycle with electric vehicles, hybrids, or more fuel-efficient vehicles.

Promote behaviour change – e.g. anti-idling campaigns, driver training.

Promoting fleet infrastructure - e.g. charging stations.
The Department has two executive vehicles that will be replaced when they reach the end of their life cycle.

The Department has charging stations for electric vehicles available in the parking garage.
The Department purchased an executive vehicle following the appointment of an additional Minister. The executive fleet now consists of 3 vehicles, including one hybrid and one PHEV.

The building owner and the Department promoted the availability of electric vehicle charging stations and priority parking for carpoolers and employees with electric vehicles.
FSDS: Actions take to modernize executive fleet operations and assets directly contribute to a reduction in GHG emissions.

UN SDG
:
SDG 12 - Target 12.7
Support the transition to a low-carbon economy through green procurement Integrate environmental considerations into procurement management purchasing decisions, processes and controls

Ensure decision- makers have the necessary training and awareness to support green procurement

Ensure key officials include contribution to and support for the Government of Canada Policy on Green Procurement objectives in their performance evaluations
The Director of the Corporate Administrative Services Division and the Team Leader of the Procurement and Materiel Management Division will have performance objectives supporting green procurement activities. Target: 100%

The Department will use common-use procurement instruments for IT hardware purchases (i.e., desktops, computers, laptops and tablets). Target: 90%

Departmental functional specialists in procurement and materiel management will complete the green procurement course. Target: 100%

The Department will purchase copy paper, commercial printing and/or envelopes containing a minimum 30% recycled content and certified to a recognized environmental standard to reduce the environmental impact of its production. Target: 90%
The Director of the Corporate Administrative Services Division, the Team Leader of the Procurement and Material Management Division, and the Manager, Facilities each have individual performance objectives supporting green procurement and sustainable operations activities Results: 100%

The Department used common-use procurement instruments for IT hardware purchases (i.e., desktops, computers, laptops and tablets). Results: 93%

All functional specialists in procurement and materiel management completed the green procurement course. Results: 100%

The Department purchased copy paper, commercial printing, and envelopes containing a minimum 30% recycled content. Results: 100%

When contracting for services, the Department incorporated procurement processes that reduced paper use by: electronic solicitation and bidding; use of scanning technology to issue contracts; and promotion of electronic invoicing, and payment by direct deposit for supplier payments.
Results: 97%
FSDS: Standardizing the integration of environmental considerations in all procurement processes ensures sustainable consumption and production by creating efficiency and supporting the broader transition to low-carbon and green economies.

UN SDG:

SDG 12 - Target 12.7
Demonstrate innovative technologies* Not applicable. Not applicable. Not applicable. Not applicable.
Promote sustainable travel practices* Promote the use of the Department’s video conferencing, teleconference and telepresence facilities.

Support and promote sustainable commuting options for employee travel to work, such as walking, cycling, public transit and carpools.
Not applicable. Video conferencing, teleconference and telepresence facilities are promoted in the Green Meeting Guide posted on the Department’s Intranet site.

The Department supported carpool commuting by promoting the availability of priority parking for registered carpool participants.

The Department promoted bicycle commuting by participating in Ottawa’s Bike to Work Month. Onsite shower, locker, change and secure bike storage facilities are available to support employees in choosing sustainable and healthy commuting options.

The Department provided employees with bike tune-ups at no charge during Canada’s Environment Week.
FSDS: Actions taken to reduce travel or switch to less GHG intensive modes of transportation will reduce GHG emissions.

UN SDG:

SDG 12 – Target 12.5
Understand climate change impacts and build resilience* Not applicable. Not applicable. Not applicable. Not applicable.
Improve transparency and accountability Not applicable. Not applicable. Not applicable. Not applicable.
Develop policy for low-carbon government Not applicable. Not applicable. Not applicable. Not applicable.

*UN SDG : United Nations Sustainable Development Goal, as per the 2030 Agenda for Sustainable Development.

Additional departmental sustainable development activities and initiatives related to Low-Carbon Government
Additional departmental activities and initiatives Starting point(s)
Performance indicator(s)
Target(s)
Results achieved Contribution by each departmental result to the FSDS goal
Promote sustainable workplace operations

Increase the waste diverted from landfill through the promotion and use of recycling centres and composting programs.

Engage employees in the greening of government operations practices.

Maintain or improve existing approaches to sustainable workplace practices (printer ratios, paper usage, and green meetings).
Use digital display panels to communicate tips and facts to employees to promote sustainable workplace operations.

Co-host the building’s annual Enviro fair promoting sustainable practices in the office and home  
The Department achieved a waste diversion rate of 66%, representing an increase of 3% over the previous year.

The Department successfully engaged employees in the greening of government operations through periodic communications, events, and information booths.

The Department used digital displays to communicate tips and facts to employees on workplace composting and recycling programs, sustainable transportation, and corporate events such as the Enviro Fair, which promote sustainability in workplace operations.

The Department co-hosted its annual Enviro Fair during Canadian Environment Week, featuring environment-themed kiosks presented by both public and private sector, and a World of Bees Workshop, which encouraged employees to make sustainable choices in their daily lives.

The Department also participated in a Green Office Challenge led by Treasury Board of Canada Secretariat. The Challenge provided daily themes that focused on sustainability in the workplace. The Department successfully placed second in overall participation against 32 other participating departments.

The Department of Finance and Treasury Board of Canada Secretariat worked together to raise awareness and reduce waste during the Waste Reduction Week from October 21 to 27, 2019, with various information booths and sessions that focused on the daily waste reduction themes, such as:
  • Info Session on the previous year’s waste audit results and a Myth Busting session on recycling
  • Placed Donation Bins for gently used business wear for Dress for Success Organization.
  • Shared our waste efforts on social media using #WasteReductionWeek.
  • City of Ottawa information booth to raise awareness on the “Green Bin” Program.
The Department also transitioned to new fleet of Multi-Functional Devices and successfully maintained its existing people to printer ratio of 11:1. In addition, the Department promoted increased usage of Wi-Fi technology to encourage green meetings.
FSDS: Actions taken to engage employees and maintain sustainable workplace practices reduces the environmental impact of federal workplace operations.

UN SDG:

SDG 12 – Target 12.5

Context: Effective Action on Climate Change

The Ministers of Environment and Climate Change and Transport lead on this goal. Pricing carbon pollution across the country is a central component of the Pan-Canadian Framework on Clean Growth and Climate Change. The Department is responsible for the policy underpinning the fuel charge and for calculating the Climate Action Incentive payment amounts that, once specified by the Minister of Finance, enable the Canada Revenue Agency to return the bulk of the direct proceeds from the fuel charge to individuals and families in affected provinces through these payments.

In addition to pricing carbon pollution, the Department of Finance Canada contributes to a low-carbon economy by providing tax incentives to adopt lower-emitting vehicles. Budget 2019 introduced immediate expensing for eligible new on-road zero-emission vehicles and on March 2, 2020, the Government announced its intention to extend this incentive to used on-road zero-emission vehicles and to include new and used off-road zero-emission vehicles and automotive equipment. These measures complement carbon pricing and zero emission vehicle sales targets, which can lead to additional reductions in greenhouse gases and air pollutants.

Effective Action on Climate Change: A low-carbon economy contributes to limiting global average temperature rise to well below two degrees Celsius and supports efforts to limit the increase to 1.5 degrees Celsius
FSDS target(s) FSDS contributing action(s) Corresponding departmental action(s) Starting point(s)
Performance indicator(s)
Target(s)
Results achieved Contribution by each departmental result to the FSDS goal and target
By 2030, reduce Canada's total GHG emissions by 30%, relative to 2005 emission levels Support voluntary action to reduce GHG emissions and adapt to climate change Oversee the fuel charge component of the federal carbon pollution pricing system that applies in provinces and territories upon request, and in provinces and territories that do not have in place a carbon pricing system that meets the federal standard. Starting point: The Government released for consultation draft legislative proposals related to the federal carbon pricing system in January 2018.

Target(s)/performance indicator(s): The Greenhouse Gas Pollution Pricing Act is maintained and Fuel Charge Regulations are implemented.
During 2019-20, the fuel charge applied in Ontario, New Brunswick, Manitoba and Saskatchewan, as of April 1, 2019; in Yukon and Nunavut, as of July 1, 2019; and in Alberta, as of January 1, 2020. FSDS: The federal carbon pollution pricing backstop system ensures that carbon pricing is implemented in all provinces and territories that do not have in place a carbon pricing system that meets the federal standard and thus encourages the use of clean technologies which can reduce the amount of GHG emissions emitted.

UN SDG:

SDG 13– Target 13.2
By 2030, reduce Canada's total GHG emissions by 30%, relative to 2005 emission levels Support voluntary action to reduce GHG emissions and adapt to climate change Continue to impose a Green Levy on certain fuel-inefficient passenger vehicles sold in Canada Starting point: The Green Levy raised revenues of around $12 million in 2016-2017

Target(s)/performance indicator(s): Performance will be evaluated in terms of the revenues generated by the Green Levy each year (these revenues will tend to decline over time if the levy helps incentivize consumers to purchase fewer fuel-inefficient vehicles)
Revenues from the Green Levy increased somewhat from 2016-17 to 2017-18 but remained modest in 2018-19.

The Department of Finance Canada will continue to monitor the effectiveness of the Green Levy.
FSDS: The Green Levy encourages the development, production and purchase of more fuel efficient vehicles by making it more expensive to buy less fuel efficient vehicles

UN SDG:

SDG 13– Target 13.2

Context: Clean Energy

The Minister of Natural Resources leads on this goal. The Department of Finance Canada contributes to a more sustainable energy sector by providing tax incentives to adopt clean technologies. These measures complement carbon pricing and can lead to additional reductions in greenhouse gas emissions and air pollutants.

Clean Energy: All Canadians have access to affordable, reliable and sustainable energy.
FSDS target(s) FSDS contributing action(s) Corresponding departmental action(s) Starting point(s)
Performance indicator(s)
Target(s)
Results achieved Contribution by each departmental result to the FSDS goal and target
By 2030, 90% and in the long term, 100% of Canada's electricity is generated from renewable and non-emitting sources Support voluntary action to reduce GHG and air pollutant emissions through clean energy generation and consumption Provide an incentive for investment in clean energy equipment available through the accelerated capital cost allowance for clean energy and energy conservation equipment (Class 43.1/43.2). Equipment that qualifies for Class 43.1 or 43.2 currently receives immediate expensing treatment. Starting point: In 2016,Footnote 1 $3.9 billion was invested in Class 43.1/43.2 equipment

Target(s)/performance indicator(s): Performance will be evaluated on the basis of the amount of new investment in Class 43.1/43.2 equipment relative to 2016.

•In 2017 and 2018, the amount of investment in Class 43.1/43.2 assets was $3.5 billion and $2.5 billion, respectively. This represents a decrease relative to 2016. However, investment in these assets increased substantially from 2013 to 2015. Investment trends tend to be uneven from year to year because of certain large projects. FSDS: The accelerated capital cost allowance and immediate expensing for clean energy equipment makes investments in clean energy generation equipment less expensive by providing a tax incentive.

UN SDG:
SDG 7 – Targets 7.2, 7.3

Context: Sustainably Managed Lands and Forests

The Ministers of Environment and Climate Change and Natural Resources lead on this goal. The Department of Finance Canada contributes to the conservation of ecologically sensitive land through a tax incentive for the donation of such land, which is administered by Environment and Climate Change Canada.

Sustainably Managed Lands and Forests: Lands and forests support biodiversity and provide a variety of ecosystem services for generations to come.
FSDS target(s) FSDS contributing action(s) Corresponding departmental action(s) Starting point(s)
Performance indicator(s)
Target(s)
Results achieved Contribution by each departmental result to the FSDS goal and target
By 2020, at least 17% of terrestrial areas and inland water are conserved through networks of protected areas and other effective area-based conservation measures Conserve natural spaces Maintain the incentives for the protection of Canada's ecologically sensitive land, including habitat used by species at risk, through ongoing tax assistance for donations of ecologically sensitive land under the Ecological Gifts Program, and the continued protection of land which has been donated. Starting point: To measure our success in conserving ecologically-sensitive land, we track the area protected by the Ecological Gifts Program. As of March 2018, 190,393 hectares of land were under protection.

Target(s)/performance indicator(s): Performance will be evaluated on the basis of the amount of increase to the total cumulative land area that is conserved under the Ecological Gifts Program.
The Department maintains and regularly evaluates the effectiveness of tax incentives for donation of Canada's ecologically sensitive land and supporting rules for the continued protection of land.

These incentives are a key component of the Ecological Gifts Program, which is administered by Environment and Climate Change Canada.

The Department evaluates the ongoing effectiveness of these measures based upon the amount of increase to the total cumulative land area conserved under the Ecological Gifts Program.

According to results reported by Environment and Climate Change Canada, as of March 31, 2020, the area protected by the Ecological Gifts Program in Canada amounted to 203,070 hectares of land, an increase of almost 13,000 hectares since March 31, 2018.

(As the results of the Ecological Gifts Program are already reported by Environment and Climate Change Canada, the Department will no longer be reporting on these results in future versions of its Departmental Sustainable Development Strategy).
FSDS: The Ecological Gifts Program encourages the conservation of ecologically sensitive land by providing tax incentives for the donation of such land.

UN SDG:
SDG 15 – Target 15.1

4. Report on integrating sustainable development

Strategic environmental assessment (SEA) is a process that supports environmentally sustainable decision-making. It helps ensure that the environment is considered when developing a policy, plan or program proposals for decision by a Minister or Cabinet. The guidelines for this process are set out in the Cabinet Directive on the Environmental Assessment of Policy, Plan and Program Proposals. It is Department of Finance Canada policy to conduct a preliminary SEA scan or ensure one was completed to determine if a proposal is likely to cause important environmental effects, including impacts on relevant FSDS goals and targets, for policies, plans or programs submitted to the Minister of Finance for decision within the scope of the Directive. If the preliminary scan concludes that such effects are likely, then a full SEA is conducted to analyze the scope and nature of the proposal’s environmental effects, and determine possible measures to reduce negative effects and increase positive effects.

During the 2019–20 reporting cycle, the Department of Finance Canada considered the environmental effects of 152 proposals that were subject to the Cabinet Directive as part of its decision-making processes. Of this total, preliminary SEA scans found that 12 of these had the potential for important positive or negative environmental effects on progress toward achieving the 2016-2019 FSDS goals and targets, and merited a full SEA. Additional information on the results of these SEAs is available on the Department of Finance Canada’s public statements website (see here). During the reporting cycle, the Department of Finance also held its annual SEA training session in Fall 2019, with the support of the Impact Assessment Agency of Canada, to raise awareness among Departmental officials of the Cabinet Directive and internal SEA policies and procedures.

The Department of Finance Canada will continue to ensure that its decision-making process includes consideration of FSDS goals and targets through its SEA process.

Details on transfer payment programs of $5 million or more

  1. Additional Fiscal Equalization Offset Payment to Nova Scotia (Nova Scotia and Newfoundland and Labrador Additional Fiscal Equalization Offset Payments Act)
  2. Additional Fiscal Equalization to Nova Scotia (Federal-Provincial Fiscal Arrangements Act, Part I)
  3. Alternative Payments for Standing Programs (Federal-Provincial Fiscal Arrangements Act, Part VI)
  4. Canada Health Transfer (Federal-Provincial Fiscal Arrangements Act, Part V.1)
  5. Canada Social Transfer (Federal-Provincial Fiscal Arrangements Act, Part V.1)
  6. Fiscal Equalization (Federal-Provincial Fiscal Arrangements Act, Part I)
  7. Statutory Subsidies (Constitution Act, 1867; Constitution Act, 1982; and other statutory authorities)
  8. Territorial Financing (Federal-Provincial Fiscal Arrangements Act, Part I.1)
  9. Youth Allowances Recovery (Federal-Provincial Fiscal Revision Act, 1964)
  10. Debt Payments on Behalf of Poor Countries to International Organizations Pursuant to section 18(1) of the Economic Recovery Act (stimulus)
  11. Payments to the International Development Association
  12. Fiscal Stabilization
  13. Payments related to Canada Health Transfer (Federal-Provincial Fiscal Arrangements Act, Part VII)
General information
Name of transfer payment program Additional Fiscal Equalization Offset Payment to Nova Scotia (Nova Scotia and Newfoundland and Labrador Additional Fiscal Equalization Offset Payments Act)
Start date 2005–06
End date 2019–20
Type of transfer payment Other transfer payment
Type of appropriation Statutory commitment
Fiscal year for terms and conditions 2005–06
Link to the department's Program Inventory Program: Fiscal Arrangements with Provinces and Territories
Description On February 14, 2005, the Government of Canada signed offshore arrangements with the governments of Nova Scotia and Newfoundland and Labrador. These arrangements guaranteed that for those 2 provinces, their Equalization payments would not be reduced because of offshore oil and gas revenues that entered the Equalization formula. For Nova Scotia, the cumulative drawdown has exceeded the advance payment of $830 million, and payments have been made, starting in 2011–12. 2019–20 is the final year of this program.
Results achieved Timely and accurate payments in 2019–20 met all legislative requirements for financial support to Nova Scotia.
Findings of audits completed in 2019–20 The Office of the Auditor General of Canada has completed its 2019–20 financial audit, and there were no issues identified for this program.
Findings of evaluations completed in 2019–20 Not applicable
Engagement of applicants and recipients in 2019–20 The Government of Canada and the Government of Nova Scotia reviewed this program in 2019–20 and the Government of Canada will, subject to legislative authority that has not yet been tabled, extend this program for three fiscal years (2020–21 to 2022–23).
Financial information (dollars)
Type of transfer payment 2017–18 Actual
spending
2018–19 Actual
spending
2019–20 Planned
spending
2019–20 Total
authorities available for use
2019–20 Actual
spending (authorities used)
Variance (2019–20 actual minus 2019–20 planned)
Total grants 0 0 0 0 0 0
Total contributions 0 0 0 0 0 0
Total other types of transfer payments 19,957,000 18,092,000 8,227,000 8,227,000 8,227,000 0
Total program 19,957,000 18,092,000 8,227,000 8,227,000 8,227,000 0
Explanation of variances There were no variances between planned and actual spending.
General information
Name of transfer payment program Additional Fiscal Equalization to Nova Scotia (Federal Provincial Fiscal Arrangements Act, Part I)
Start date 2008-09
End date 2019-20
Type of transfer payment Other transfer payment
Type of appropriation Statutory commitment
Fiscal year for terms and conditions 2007-08
Link to the department's Program Inventory Program: Fiscal Arrangements with Provinces and Territories
Description In Budget 2007, the Government of Canada introduced a new formula for Equalization (the current formula). Subsequently, the province of Nova Scotia was guaranteed that on a cumulative basis beginning in 2008–09, the current formula would not reduce its Equalization payments and 2005 Offshore Accord payments when compared with what the province would have received under the formula that was in place when it signed its 2005 Offshore Arrangement with the Government of Canada.
Results achieved Timely and accurate payments and recoveries in 2019–20 met all legislative requirements for financial support to Nova Scotia.
Findings of audits completed in 2019–20 The Office of the Auditor General of Canada has completed its 2019–20 financial audit, and there were no issues identified for this program.
Findings of evaluations completed in 2019–20 Not applicable
Engagement of applicants and recipients in 2019–20 Not applicable
Financial information (dollars)
Type of transfer payment 2017–18 Actual
spending
2018–19 Actual
spending
2019–20 Planned
spending
2019–20 Total
authorities available for use
2019–20 Actual
spending (authorities used)
Variance (2019–20 actual minus 2019–20 planned)
Total grants 0 0 0 0 0 0
Total contributions 0 0 0 0 0 0
Total other types of transfer payments 16,407,000 0 (72,587,000) (96,002,000) (96,002,000) (23,415,000)
Total program 16,407,000 0 (72,587,000) (96,002,000) (96,002,000) (23,415,000)
Explanation of variances The planned recovery of $72,587,000 for 2019–20 was a forecasted amount. The final recovery for that year was $6,178,000. As permitted by the regulations governing this program, the recovery of $89,824,000 for 2018–19 was carried over to 2019–20. Consequently, the recovery in 2019–20 related to two fiscal years.
General information
Name of transfer payment program Alternative Payments for Standing Programs (Federal Provincial Fiscal Arrangements Act, Part VI)
Start date 1977
End date Ongoing
Type of transfer payment Other transfer payment (recovery)
Type of appropriation Statutory commitment
Fiscal year for terms and conditions 2012–13
Link to the department's Program Inventory Program: Fiscal Arrangements with Provinces and Territories
Description The Alternative Payments for Standing Programs is a recovery from the province of Quebec of an additional tax point transfer (13.5 points) above and beyond the tax point transfer that used to be part of the Canada Health Transfer and the Canada Social Transfer. In the 1960s, Quebec chose to use the federal government’s contracting out arrangements for certain federal provincial programs. Since Quebec, like other provinces, receives its full cash entitlement under the Canada Health Transfer and Canada Social Transfer, the value of these tax points is reimbursed to the Government of Canada each year. Together, the Alternative Payments for Standing Programs and the Youth Allowances Recovery are known as the Quebec Abatement. These arrangements ensure that all provinces and territories are treated the same through cash and tax transfers in support of health and social programs.
Results achieved Timely and accurate payments and recoveries in 2019–20 met all legislative requirements.
Findings of audits completed in 2019–20 The Office of the Auditor General of Canada has completed its 2019–20 financial audit, and there were no issues identified for this program.
Findings of evaluations completed in 2019–20 Not applicable
Engagement of applicants and recipients in 2019–20 Not applicable.
Financial information (dollars)
Type of transfer payment 2017–18 Actual
spending
2018–19 Actual
spending
2019–20 Planned
spending
2019–20 Total
authorities available for use
2019–20 Actual
spending (authorities used)
Variance (2019–20 actual minus 2019–20 planned)
Total grants 0 0 0 0 0 0
Total contributions 0 0 0 0 0 0
Total other types of transfer payments (3,882,984,000) (4,132,159,000) (4,204,769,000) (4,767,184,000) (4,767,184,000) (562,415,000)
Total program (3,882,984,000) (4,132,159,000) (4,204,769,000) (4,767,184,000) (4,767,184,000) (562,415,000)
Explanation of variances The value of income tax points are correlated to the strength of the provincial economy. There was an increase in recoveries because of the growth in the value of income tax points due to a strong Quebec economy.
General information
Name of transfer payment program Canada Health Transfer (Federal Provincial Fiscal Arrangements Act, Part V.1)
Start date 2004
End date Ongoing
Type of transfer payment Other transfer payment
Type of appropriation Statutory commitment
Fiscal year for terms and conditions 2013-14
Link to the department's Program Inventory Program: Canada Health Transfer
Description The Canada Health Transfer (CHT) provides equal per capita support for health care through cash transfers to provincial and territorial governments. The CHT supports the government’s commitment to maintain the Canada Health Act’s national criteria (comprehensiveness, universality, portability, accessibility, and public administration), conditions, and prohibitions against user fees and extra billing. Since 2014–15, the CHT has been distributed on an equal per capita cash basis.
Results achieved Timely and accurate payments in 2019–20 met all legislative requirements for financial support to provinces and territories.
Findings of audits completed in 2019–20 The Office of the Auditor General of Canada has completed its 2019–20 financial audit, and there were no issues identified for this program.
Findings of evaluations completed in 2019–20 Not applicable
Engagement of applicants and recipients in 2019–20 Not applicable
Financial information (dollars)
Type of transfer payment 2017–18 Actual
spending
2018–19 Actual
spending
2019–20 Planned
spending
2019–20 Total
authorities available for use
2019–20 Actual
spending (authorities used)
Variance (2019–20 actual minus 2019–20 planned)
Total grants 0 0 0 0 0 0
Total contributions 0 0 0 0 0 0
Total other types of transfer payments 37,123,933,953 38,567,524,392 40,372,636,000 40,371,762,839 40,371,762,839 (873,161)
Total program 37,123,933,953 38,567,524,392 40,372,636,000 40,371,762,839 40,371,762,839 (873,161)
Explanation of variances The CHT increases in line with the 3-year moving average of nominal GDP growth, with funding guaranteed to increase by a least 3% per year. The CHT increased by 4.64% from 2018–19 to 2019–20 based on this formula. However, in March 2020, deductions were made from the 2019–20 CHT, as directed by the Minister of Health, for violations of the extra-billing and user charges provisions of the Canada Health Act. The Minister of Health also authorized certain reimbursements, where provinces had taken the required steps to eliminate extra-billing and user fees in the delivery of public health care.
General information
Name of transfer payment program Canada Social Transfer (Federal-Provincial Fiscal Arrangements Act, Part V.1)
Start date 2004
End date Ongoing
Type of transfer payment Other transfer payment
Type of appropriation Statutory commitment
Fiscal year for terms and conditions 2012-13
Link to the department's Program Inventory Program: Fiscal Arrangements with Provinces and Territories
Description The Canada Social Transfer (CST) provides equal per capita cash support to provincial and territorial governments to assist them in financing social assistance and social services, post secondary education, and programs for children. The CST gives provinces and territories the flexibility to allocate payments to those areas according to their own priorities and supports the government’s commitment to prohibit minimum residency requirements for social assistance.
Results achieved Timely and accurate payments in 2019–20 met all legislative requirements for financial support to provinces and territories.
Findings of audits completed in 2019–20 The Office of the Auditor General of Canada has completed its 2019–20 financial audit, and there were no issues identified for this program.
Findings of evaluations completed in 2019–20 Not applicable
Engagement of applicants and recipients in 2019–20 Not applicable
Financial information (dollars)
Type of transfer payment 2017–18 Actual
spending
2018–19 Actual
spending
2019–20 Planned
spending
2019–20 Total
authorities available for use
2019–20 Actual
spending (authorities used)
Variance (2019–20 actual minus 2019–20 planned)
Total grants 0 0 0 0 0 0
Total contributions 0 0 0 0 0 0
Total other types of transfer payments 13,748,395,000 14,160,847,000 14,585,672,000 14,585,672,000 14,585,672,000 0
Total program 13,748,395,000 14,160,847,000 14,585,672,000 14,585,672,000 14,585,672,000 0
Explanation of variances There were no variances between planned and actual spending.
General information
Name of transfer payment program Fiscal Equalization (Federal-Provincial Fiscal Arrangements Act, Part I)
Start date 1957
End date Ongoing
Type of transfer payment Other transfer payment
Type of appropriation Statutory commitment
Fiscal year for terms and conditions 2013-14
Link to the department's Program Inventory Program: Fiscal Arrangements with Provinces and Territories
Description Formula based Equalization payments are made to eligible provincial governments to enable them to provide reasonably comparable levels of public services at reasonably comparable levels of taxation. Equalization payments are unconditional.
Results achieved Timely and accurate payments in 2019–20 met all legislative requirements for financial support to provinces.
Findings of audits completed in 2019–20 The Office of the Auditor General of Canada has completed its 2019–20 financial audit, and there were no issues identified for this program.
Findings of evaluations completed in 2019–20 Not applicable
Engagement of applicants and recipients in 2019–20 Not applicable
Financial information (dollars)
Type of transfer payment 2017–18 Actual
spending
2018–19 Actual
spending
2019–20 Planned
spending
2019–20 Total
authorities available for use
2019–20 Actual
spending (authorities used)
Variance (2019–20 actual minus 2019–20 planned)
Total grants 0 0 0 0 0 0
Total contributions 0 0 0 0 0 0
Total other types of transfer payments 18,253,657,000 18,958,259,000 19,837,259,000 19,837,259,000 19,837,259,000 0
Total program 18,253,657,000 18,958,259,000 19,837,259,000 19,837,259,000 19,837,259,000 0
Explanation of variances There were no variances between planned and actual spending.
General information
Name of transfer payment program Statutory Subsidies (Constitution Act,1867; Constitution Act, 1982; and other statutory authorities)
Start date 1867
End date Ongoing
Type of transfer payment Other transfer payment
Type of appropriation Statutory commitment
Fiscal year for terms and conditions 1996–97
Link to the department's Program Inventory Program: Fiscal Arrangements with Provinces and Territories
Description The statutory subsidies provide a source of funding to provinces in accordance with their terms of entry into Confederation.
Results achieved Timely and accurate payments in 2019–20 met all legislative requirements for financial support to provinces.
Findings of audits completed in 2019–20 The Office of the Auditor General of Canada has completed its 2019–20 financial audit, and there were no issues identified for this program.
Findings of evaluations completed in 2019–20 Not applicable
Engagement of applicants and recipients in 2019–20 Not applicable
Financial information (dollars)
Type of transfer payment 2017–18 Actual
spending
2018–19 Actual
spending
2019–20 Planned
spending
2019–20 Total
authorities available for use
2019–20 Actual
spending (authorities used)
Variance (2019–20 actual minus 2019–20 planned)
Total grants 0 0 0 0 0 0
Total contributions 0 0 0 0 0 0
Total other types of transfer payments 42,355,897 42,483,704 42,483,704 42,643,709 42,643,709 160,005
Total program 42,355,897 42,483,704 42,483,704 42,643,709 42,643,709 160,005
Explanation of variances Population estimates used to calculate the Statutory Subsidies for three provinces (Manitoba, Saskatchewan, and Alberta) are based on the five-year Census or intercensal estimates that are updated each year. Population estimates for the remaining seven provinces are based on the 10-year Census (currently Census 2011 population estimates until Census 2021 population data are incorporated in 2023). The variance in 2019–20 figures is due to the annual update to the intercensal estimates.
General information
Name of transfer payment program Territorial Financing (Federal Provincial Fiscal Arrangements Act, Part I.1)
Start date 1985
End date Ongoing
Type of transfer payment Other transfer payment
Type of appropriation Statutory commitment
Fiscal year for terms and conditions 2013-14
Link to the department's Program Inventory Program: Fiscal Arrangements with Provinces and Territories
Description Territorial Formula Financing payments are made to territorial governments to provide the resources they need to deliver services comparable to those delivered by provincial governments, taking into account the high costs and unique challenges in the North. Territorial Formula Financing payments are unconditional.
Results achieved Timely and accurate payments in 2019–20 met all legislative requirements for financial support to territories.
Findings of audits completed in 2019–20 The Office of the Auditor General of Canada has completed its 2019–20 financial audit, and there were no issues identified for this program.
Findings of evaluations completed in 2019–20 Not applicable
Engagement of applicants and recipients in 2019–20 Not applicable
Financial information (dollars)
Type of transfer payment 2017–18 Actual
spending
2018–19 Actual
spending
2019–20 Planned
spending
2019–20 Total
authorities available for use
2019–20 Actual
spending (authorities used)
Variance (2019–20 actual minus 2019–20 planned)
Total grants 0 0 0 0 0 0
Total contributions 0 0 0 0 0 0
Total other types of transfer payments 3,681,830,727 3,785,321,565 3,948,402,899 3,948,402,899 3,948,402,899 0
Total program 3,681,830,727 3,785,321,565 3,948,402,899 3,948,402,899 3,948,402,899 0
Explanation of variances There were no variances between planned and actual spending.
General information
Name of transfer payment program Youth Allowances Recovery (Federal-Provincial Fiscal Revision Act, 1964)
Start date 1964
End date Ongoing
Type of transfer payment Other transfer payment (recovery)
Type of appropriation Statutory commitment
Fiscal year for terms and conditions 1973-74
Link to the department's Program Inventory Program: Fiscal Arrangements with Provinces and Territories
Description The Youth Allowances Recovery is a recovery from the province of Quebec of an additional tax point transfer (3 points) above and beyond the tax point transfer that used to be part of the Canada Health Transfer and the Canada Social Transfer. In the 1960s, Quebec chose to use the federal government’s contracting out arrangements for certain federal provincial programs. Quebec continues to receive the value of these tax points through its own income tax system and reimburses the Government of Canada for the discontinued programs for which it had received a tax point transfer. Together, the Alternative Payments for Standing Programs and the Youth Allowances Recovery are known as the Quebec Abatement. These arrangements ensure that all provinces and territories are treated the same through cash and tax transfers in support of health and social programs.
Results achieved Timely and accurate payments and recoveries in 2019–20 met all legislative requirements.
Findings of audits completed in 2019–20 The Office of the Auditor General of Canada has completed its 2019–20 financial audit, and there were no issues identified for this program.
Findings of evaluations completed in 2019–20 Not applicable
Engagement of applicants and recipients in 2019–20 Not applicable
Financial information (dollars)
Type of transfer payment 2017–18 Actual
spending
2018–19 Actual
spending
2019–20 Planned
spending
2019–20 Total
authorities available for use
2019–20 Actual
spending (authorities used)
Variance (2019–20 actual minus 2019–20 planned)
Total grants 0 0 0 0 0 0
Total contributions 0 0 0 0 0 0
Total other types of transfer payments (856,507,839) (914,124,930) (932,853,000) (1,043,882,172) (1,043,882,172) (111,029,172)
Total program (856,507,839) (914,124,930) (932,853,000) (1,043,882,172) (1,043,882,172) (111,029,172)
Explanation of variances The value of income tax points are correlated to the strength of the provincial economy. There was an increase in recoveries because of the growth in the value of income tax points due to a strong Quebec economy.
General information
Name of transfer payment program Debt Payments on Behalf of Poor Countries to International Organizations Pursuant to section 18(1) of the Economic Recovery Act (stimulus)
Start date 2010
End date 2054
Type of transfer payment Other transfer payment
Type of appropriation Statutory commitment
Fiscal year for terms and conditions 2010-11
Link to the department's Program Inventory Program: Commitments to International Financial Organizations
Description Payments for Canada’s commitment to the G8 led Multilateral Debt Relief Initiative
Results achieved The payment during the reporting period was made on time and without errors.
Findings of audits completed in 2019–20 The Office of the Auditor General of Canada has completed its 2019–20 financial audit, and there were no issues identified for this program.
Findings of evaluations completed in 2019–20 Not applicable
Engagement of applicants and recipients in 2019–20 Payments under this program are set by a previously negotiated schedule, with technical adjustments made on a 3-year basis to account for fluctuations in interest rate and currency value. No changes were required during the 2019–20 reporting period. Consequently, there was minimal engagement with the International Development Association on this payment. The payments are achieving their purpose of compensating international organizations for providing debt relief to lower-income countries.
Financial information (dollars)
Type of transfer payment 2017–18 Actual
spending
2018–19 Actual
spending
2019–20 Planned
spending
2019–20 Total
authorities available for use
2019–20 Actual
spending (authorities used)
Variance (2019–20 actual minus 2019–20 planned)
Total grants 0 0 0 0 0 0
Total contributions 0 0 0 0 0 0
Total other types of transfer payments 51,200,000 51,200,000 48,080,000 48,080,000 48,080,000 0
Total program
Explanation of variances There were no variances between planned and actual spending.
General information
Name of transfer payment program Payments to the International Development Association
Start date 1960
End date Ongoing
Type of transfer payment Other transfer payment
Type of appropriation Statutory commitment
Fiscal year for terms and conditions 2014-15
Link to the department's Program Inventory Program: Commitments to International Financial Organizations
Description This program provides payments to allow the International Development Association (IDA) to disburse concessional financing for development projects and programs in the world’s poorest countries.
Results achieved The payment during the reporting period was made on time and without errors.
Findings of audits completed in 2019–20 The Office of the Auditor General of Canada has completed its 2019–20 financial audit, and there were no issues identified for this program.
Findings of evaluations completed in 2019–20 Not applicable
Engagement of applicants and recipients in 2019–20 During the reporting period, Canadian officials engaged with IDA management and consulted with other IDA donors as part of the negotiations for the 19th replenishment of IDA.
Financial information (dollars)
Type of transfer payment 2017–18 Actual
spending
2018–19 Actual
spending
2019–20 Planned
spending
2019–20 Total
authorities available for use
2019–20 Actual
spending (authorities used)
Variance (2019–20 actual minus 2019–20 planned)
Total grants 0 0 0 0 0 0
Total contributions 0 0 0 0 0 0
Total other types of transfer payments 441,610,000 441,610,000 441,620,000 441,620,000 441,620,000 0
Total program 441,610,000 441,610,000 441,620,000 441,620,000 441,620,000 0
Explanation of variances There were no variances between planned and actual spending.
General information
Name of transfer payment program Fiscal Stabilization
Start date 2019–20
End date 2019–20
Type of transfer payment Other transfer payment
Type of appropriation Statutory commitment
Fiscal year for terms and conditions 1967–68
Link to the department's Program Inventory Program: Fiscal Arrangements with Provinces and Territories
Description The federal Fiscal Stabilization program provides protection to provinces in the event of extraordinary year-over-year declines in revenue resulting from extraordinary economic downturns. The program requires provincial governments to submit an application.
Results achieved The payments during the reporting period of $251.4 million to the Province of Alberta and $20.3 million to the Province of Saskatchewan were made on time and without errors.
Findings of audits completed in 2019–20 The Office of the Auditor General of Canada has completed its 2019–20 financial audit, and there were no issues identified for this program.
Findings of evaluations completed in 2018–19 Not applicable
Engagement of applicants and recipients in 2018–19 The Minister of Finance offered to have two independent experts provide a joint technical opinion on parts of the assessment of Saskatchewan’s 2016–17 Fiscal Stabilization Claim. A one-time payment of $18.6 million was made to the province as an ex gratia payment in July 2020.
Financial information (dollars)
Type of transfer payment 2017–18 Actual
spending
2018–19 Actual
spending
2019–20 Planned
spending
2019–20 Total
authorities available for use
2019–20 Actual
spending (authorities used)
Variance (2019–20 actual minus 2019–20 planned)
Total grants 0 0 0 0 0 0
Total contributions 0 0 0 0 0 0
Total other types of transfer payments 0 0 0 271,733,098 271,733,098 271,733,098
Total program 0 0 0 271,733,098 271,733,098 271,733,098
Explanation of variances The final determinations of Fiscal Stabilization claims (Alberta, Saskatchewan) were made in November 2019, therefore the amounts did not enter planned spending for 2019–20.
General information
Name of transfer payment program Payments related to Canada Health Transfer
Start date 2019–20
End date 2019–20
Type of transfer payment Other transfer payment
Type of appropriation Statutory commitment
Fiscal year for terms and conditions 2019–20
Link to the department's Program Inventory Program: Fiscal Arrangements with Provinces and Territories
Description Provides one-time funding for the provinces and territories for their critical health care system needs related to COVID-19. The payments were allocated on an equal per capita basis using June 1, 2019 population data provided by Statistics Canada.
Results achieved The payment during the 2019–20 reporting period was made on time and without errors.
Findings of audits completed in 2019–20 The Office of the Auditor General of Canada has completed its 2019–20 financial audit, and there were no issues identified for this program.
Findings of evaluations completed in 2019–20 Not applicable
Engagement of applicants and recipients in 2019–20 The Government of Canada was engaged with provincial and territorial governments on many issues as the COVID-19 pandemic impacted the Canadian economy.
Financial information (dollars)
Type of transfer payment 2017–18 Actual
spending
2018–19 Actual
spending
2019–20 Planned
spending
2019–20 Total
authorities available for use
2019–20 Actual
spending (authorities used)
Variance (2019–20 actual minus 2019–20 planned)
Total grants 0 0 0 0 0 0
Total contributions 0 0 0 0 0 0
Total other types of transfer payments 0 0 0 500,000,000 500,000,000 500,000,000
Total program 0 0 0 500,000,000 500,000,000 500,000,000
Explanation of variances There were no variances between planned and actual spending.

Gender-based analysis plus

Institutional GBA+ capacity

Over the course of 2019-2020, the Department of Finance continued to integrate gender-based analysis plus (GBA+) into the development of policy, program and legislative options and related considerations in its advice to the Minister of Finance.

The Department delivered on this commitment by conducting GBA+ when developing policies and programs under the Minister of Finance's responsibility and reviewing and providing advice on GBA+ conducted by other departments for proposals brought forward for Cabinet consideration.

The Department also delivered on the government's commitment under the Canadian Gender Budgeting Act to ensure that GBA+ is integrated into the Federal Budget process and made information available to the public on the impacts of government decisions in terms of gender and diversity, in order to enhance transparency and accountability. For example, the 2019 Economic and Fiscal Update included a GBA+ summary for the proposal to increase the Basic Personal Amount and on February 27, 2020, the Department released the 2020 Report on Federal Tax Expenditures—Concepts, Estimates and Evaluations which included a GBA+ of the federal personal income tax system, focusing on tax expenditures with family components.

Human resources

GBA+ specialists and subject-matter experts from across the Department contribute to growth and implementation GBA+ within the organization. In 2019-2020 period this included:

Key Initiatives in 2019-2020:

  1. Integration of GBA+ into the decision-making process: In 2019-20, the Department continued to refine and strengthen GBA+ practices by further developing in-house GBA+ capacity and strengthening the work of the GBA+ Advisory Committee. This was accomplished by holding a department-wide GBA+ budget training and through GBA+ specialists and subject matter experts who supported analysts in challenging or writing a GBA+ for Budget proposals.
  2. Monitoring and reporting: In 2019-20, the Department reviewed existing practices to create more streamlined and efficient internal monitoring and reporting. Reporting to Senior Management was improved through the introduction of bi-weekly Gender Advisory Committee meetings held before and throughout the budget cycle. Key GBA+ policy issues were discussed at these meetings and recommendations were brought forward to the Minister’s office for consideration. Additionally, the Gender Results Framework (GRF) tool was transformed into a placemat to help brief Senior Management and the Minister’s office on how the Budget was addressing gender and diversity gaps. Finally, the Department for Women and Gender Equality Canada (WAGE) was included in the budget cycle in 2019-2020 to assist in assessing more complex GBA+.
  3. Tools and data: After Budget 2019, the Department conducted a post-mortem on the gender components of the Budget (GBA+ and GRF). Consultations were held with a number of key stakeholders and across Government Departments. This included Departmental GBA+ specialists and subject matter experts. Feedback from these consultations was integrated where possible. For example, at an operational level, feedback from stakeholders led to more detailed guidance for departmental analysts completing the GBA+ template, as well as technical adjustments to improve compatibility across departmental systems. Similarly, expert consultations emphasized the need to go beyond gender in terms of data collected for the Gender Results Framework. Additionally, a GBA+ rubric was created to help analysts at the Department exercise their challenge function around GBA+ components included in Budget proposals submitted by other government departments. Finally, a database of key data sources was created and provided to analysts within the Department to help in writing a GBA+.
  4. Training: Upon completion of the 2019 GBA+ Budget training, a survey was circulated to attendees to help inform future development of learning opportunities tailored to the work of analysts. A key area of feedback from this survey is a request to separate branch training for analysts who execute the challenge function during the budget cycle from training for branches who are responsible for writing budget proposals.
  5. Additional initiatives: Over the course of 2019-2020 the GBA+ focal point for the Department:
    • ensured that analysts completed the mandatory Department for Women and Gender Equality’s online Introduction to GBA+ course and presented GBA+ at all orientation sessions;
    • provided on-the-job training for reviewing, assessing and providing guidance on Cabinet documents such as Memorandum to Cabinet, Treasury Board submissions, and Budget proposals;
    • organized an event for GBA+ awareness week in collaboration with the Treasury Board of Canada Secretariat and the Privy Council Office which consisted of a panel of experts from various backgrounds discussing how GBA+ is used to improve programming.; and
    • promoted GBA+ training outside the Department through presenting at courses held by the Canada School of Public Service.
  6. Finally, the Government of Canada’s COVID-19 Economic Response Plan, introduced on March 18, 2020, considered GBA+ implications of measures on different groups of Canadians. While COVID-19 and related public health measures have affected all Canadians in one way or another, the type, severity and extent of the impacts of COVID-19 vary considerably across social and demographic characteristics. As the COVID-19 crisis unfolds, the Department of Finance will continue to ensure that funding proposals and decisions related to the Government’s response are informed by GBA+.
Highlights of GBA+ Results by Program
Economic Development Policy

This program is responsible for reviewing proposals and advising on microeconomic, regional and sectoral issues and policies that contribute to higher productivity and sustainable economic growth in Canada. In 2019-20, this included reviewing and validating GBA+ on proposals in areas such as environment and climate change, infrastructure and transportation, innovation and small business financing, among others.

In addition to providing this support for proposals from other economic portfolios, Economic Development Policy is also responsible for particular initiatives that yield GBA+ considerations, the most significant of which is Indigenous Engagement on Trans Mountain Expansion Project and Associated Participant Funding Program.

Indigenous Participant Funding Program

With respect to Gender-Based Analysis Plus impacts, the Indigenous Participant Funding Program reimburses Indigenous groups that participate in departmental engagement and consultation activities (for example, travel and hospitality costs) in order to build Indigenous capacity in that respect. As a result, the Department of Finance expects benefits to accrue to the individuals/Indigenous communities who participate in such processes; and, the individuals and entities that support those Indigenous groups. For the latter, given Canada’s legal and financial sector workforce comprises more men than women, the Department of Finance expects such benefits will accrue disproportionately to men.

GBA+ – Future Landscape

The Department of Finance will continue to monitor and collect information on these initiatives to better assess the impacts of Economic Development Policy on gender and diversity going forward.

Tax Policy and Legislation

During 2019-20, the Tax Policy and Legislation program was instrumental in undertaking GBA+ analysis in a number of important areas of the Canadian tax system. These included:

  • The announcement of an increase in the Basic Personal Amount to $15,000 by 2023 on December 9, 2019; and
  • The inclusion of a report on the claiming patterns and the distribution of benefits within families of federal Personal Income Tax (PIT) expenditures with family components in the 2020 Report on Federal Tax Expenditures.

The program also contributed significantly at the end of 2019-20 to the government’s COVID-19 Economic Response Plan, including the introduction of the 10% temporary wage subsidy and the Canada Emergency Wage Subsidy.

Increasing the Basic Personal Amount to $15,000

Increasing the Basic Personal Amount to $15,000 by 2023 would reduce taxes for all individual taxpayers, except those in the top tax bracket (i.e. the top 1 per cent). It is estimated that 52 per cent of beneficiaries would be men and 48 per cent women. Women would account for almost 60 per cent of the nearly 1.1 million individuals taken off the tax rolls by the measure.

2020 Report on Federal Tax Expenditures

The GBA+ study included in the 2020 Report on Federal Tax Expenditures examined how tax filers used 18 Personal Income Tax (PIT) expenditures with a family component in 2017. It showed that, among sole filers, women were more likely to claim most family-related PIT expenditures. The opposite pattern was observed among couples.

Canada Emergency Wage Subsidy (CEWS)

Of all of the measures announced as part of the government’s COVID-19 Economic Response Plan, the Canada Emergency Wage Subsidy (CEWS) was one of the most important in supporting a wide range of Canadians through the pandemic.

The sectors with the largest number of employers receiving the CEWS in its first three claim periods (i.e. from March 15 to June 6, 2020) were in the professional, scientific and technical service, and the accommodation and food services sectors. In February 2020, 56 per cent of employed workers in professional, scientific and technical services were men, while women are slightly more likely to work in accommodation and food services (55 per cent in February 2020).

In contrast, the largest number of employees covered by the CEWS in the first three claim periods were in manufacturing and accommodation and food services. Men are more likely to work in manufacturing (71 per cent in February 2020), while women are slightly more likely to work in accommodation and food services, as noted above (55 per cent in February 2020).

GBA + Study – 2019 Report on Federal Tax Expenditures

Pursuant to the new reporting requirements of the Canadian Gender Budgeting Act, a first GBA+ study was published in the 2019 Report on Federal Tax Expenditures. The preparation of this first GBA+ study highlighted the limitations presented by existing tax data. For instance, decisions had to be made regarding the attribution of tax expenditures’ benefits between family members. For a better understanding of the decision-making processes within families, the 2020 GBA+ study examined how filers actually used 18 PIT expenditures with a family component in 2017. This second study has helped to deepen the Tax Policy and Legislation program’s understanding of the gender implications of the Canadian personal income tax system.

GBA+ – Future Landscape

The Department of Finance is exploring possibilities of developing new datasets to further our understanding of gender and diversity impacts of tax expenditures.

Internal Services

Over the course of 2019-2020, the Corporate Services Branch, responsible for the delivery of key internal services, continued to integrate GBA+ into the development of its policies, programs and service delivery. This included a discussion at the Branch management level identifying the requirement for specific functions within the Department to complete the Department for Women and Gender Equality’s online Introduction to GBA+ course.

Applying GBA+

To date, GBA + considerations have been applied to two Corporate Services initiatives. An analysis was completed in the development of the Harassment Prevention Action Plan and data relevant to GBA+ was gathered through internal Pulse Surveys to employees.

GBA+ – Future Landscape

Corporate Services Branch is committed to continue to expand its focus on applying a GBA+ lens to all of its relevant functions.

Responses to Parliamentary Committees and External Audits

Response to parliamentary committees:

There were no parliamentary committee reports or recommendations requiring a response from the Department of Finance in 2019-20.

Response to audits conducted by the Office of the Auditor General of Canada (including audits conducted by the Commissioner of the Environment and Sustainable Development):

Response to audits conducted by the Public Service Commission of Canada or the Office of the Commissioner of Official Languages:

There were no audits requiring a response from the Department of Finance in 2019-20.

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