Archived - Departmental Results Report 2021–22: Supplementary Information Tables

Details on transfer payment programs

Over $5M

1. Hibernia Dividend Backed Annuity Agreement Payment *was not part of the Departmental Plan
2. Additional Fiscal Equalization Offset Payment to Nova Scotia
3. Alternative Payments for Standing Programs
4. Canada Health Transfer
5. Canada Social Transfer
6. Debt Payments on Behalf of Poor Countries to International Organizations
7. Fiscal Equalization
8. Payments Related to Canada Health Transfer *was not part of the Departmental Plan
9. Payments to the Provinces and Territories in Respect of Canada's COVID-19 Immunization Plan *was not part of the Departmental Plan
10. Payment to the International Monetary Fund for the Poverty Reduction and Growth Trust *was not part of the Departmental Plan
11. Payments to the International Development Association
12. Statutory Subsidies
13. Territorial Formula Financing
14. Youth Allowances Recovery

Under $5M

15. Indigenous Participant Funding Program *was not part of the Departmental Plan



General Information

Name of transfer payment program	Hibernia Dividend Backed Annuity Agreement Payment
Start date	2019-20
End date	2056-57
Type of transfer payment	Other transfer payment
Type of appropriation	Statutory appropriation
Fiscal year for terms and conditions	2019-20
Link to departmental result(s)	Economic and Fiscal Policy
Link to the department's Program Inventory	Program: Economic Development Policy
Purpose and objectives of transfer payment program	Payment to Newfoundland and Labrador as outlined in the Hibernia Dividend Backed Annuity Agreement, entered into between Canada and the province on April 1, 2019.
Results achieved	Defined annual payment as outlined in Hibernia Dividend Backed Annuity Agreement made to province on time.
Findings of audits completed in 2021-22	The Office of the Auditor General of Canada has completed its 2021-22 financial audit, and there were no issues identified for this program.
Findings of evaluations completed in 2021-22	Not applicable
Engagement of applicants and recipients in 2021-22	Not applicable

Financial information
(dollars)

Type of transfer payment	2019-20 Actual spending	2020-21 Actual spending	2021-22 Planned spending	2021-22 Total authorities available for use	2021-22 Actual spending (authorities used)	Variance (2021-22 actual minus   2021-22 planned)
Total grants	0	0	0	0	0	0
Total contributions	0	0	0	0	0	0
Total other types of transfer payments	0	102,414,655	0	100,555,856	100,555,856	100,555,856
Total program	0	102,414,655	0	100,555,856	100,555,856	100,555,856
Explanation of variances	The planned spending amount was not finalized in time to be included in the 2021-22 Departmental Plan creating a variance between planned and actual spending.

General Information

Name of transfer payment program	Additional Fiscal Equalization Offset Payment to Nova Scotia
Start date	2005-06
End date	2022-23
Type of transfer payment	Other transfer payment
Type of appropriation	Statutory commitment (Nova Scotia and Newfoundland and Labrador Additional Fiscal Equalization Offshore Payments Act)
Fiscal year for terms and conditions	2005-06
Link to departmental result(s)	Economic and Fiscal Policy
Link to the department's Program Inventory	Program: Fiscal Arrangements with Provinces and Territories
Purpose and objectives of transfer payment program	In 2005, to address the unique fiscal circumstances faced by the province of Nova Scotia, the federal government agreed, under the terms of the 2005 Arrangement on Offshore Revenues, to provide time-limited protection to Nova Scotia to offset the negative impact of offshore revenues on its Equalization payments. This arrangement with Nova Scotia expired on March 31, 2020. Legislation included in Budget Implementation Act, 2021, No. 1 amended the Nova Scotia and Newfoundland and Labrador Additional Fiscal Equalization Offset Payments Act to authorize the Minister of Finance to make an additional fiscal equalization offset payment to Nova Scotia for the 2020-21 fiscal year and to extend that authority to make additional fiscal equalization offset payments to Nova Scotia until March 31, 2023.
Results achieved	Timely and accurate payments in 2021-22 met all legislative requirements for financial support to Nova Scotia.
Findings of audits completed in 2021-22	The Office of the Auditor General of Canada has completed its 2021-22 financial audit, and there were no issues identified for this program.
Findings of evaluations completed in 2021-22	Not applicable
Engagement of applicants and recipients in 2021-22	In 2019, the Government of Canada agreed to extend this program for three fiscal years (2020-21 to 2022-23).

Financial information
(dollars)

Type of transfer payment	2019-20 Actual spending	2020-21 Actual spending	2021-22 Planned spending	2021-22 Total authorities available for use	2021-22 Actual spending (authorities used)	Variance (2021-22 actual minus 2021-22 planned)
Total grants	0	0	0	0	0	0
Total contributions	0	0	0	0	0	0
Total other types of transfer payments	8,227,000	0	0	130,063,000	130,063,000	130,063,000
Total program	8,227,000	0	0	130,063,000	130,063,000	130,063,000
Explanation of variances	Legislation included in Budget Implementation Act, 2021, No. 1 amended the Nova Scotia and Newfoundland and Labrador Additional Fiscal Equalization Offset Payments Act to authorize the Minister of Finance to make an additional fiscal equalization offset payment to Nova Scotia for the 2020-21 fiscal year and to extend that authority to make additional fiscal equalization offset payments to Nova Scotia until March 31, 2023. As this legislation did not receive Royal Assent until June 29, 2021, it did not enter planned spending for 2021-22.

General Information

Name of transfer payment program	Alternative Payments for Standing Programs
Start date	1977
End date	Ongoing
Type of transfer payment	Other transfer payment (recovery)
Type of appropriation	Statutory commitment (Federal-Provincial Fiscal Arrangements Act, Part VI)
Fiscal year for terms and conditions	2012-13
Link to departmental result(s)	Economic and Fiscal Policy
Link to the department's Program Inventory	Program: Fiscal Arrangements with Provinces and Territories
Purpose and objectives of transfer payment program	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 2021-22 met all legislative requirements.
Findings of audits completed in 2021-22	The Office of the Auditor General of Canada has completed its 2021-22 financial audit, and there were no issues identified for this program.
Findings of evaluations completed in 2021-22	Not applicable
Engagement of applicants and recipients in 2021-22	Not applicable

Financial information
(dollars)

Type of transfer payment	2019-20 Actual spending	2020-21 Actual spending	2021-22 Planned spending	2021-22 Total authorities available for use	2021-22 Actual spending (authorities used)	Variance (2021-22 actual minus 2021-22 planned)
Total grants	0	0	0	0	0	0
Total contributions	0	0	0	0	0	0
Total other types of transfer payments	(4,767,184,000)	(4,569,544,000)	(4,676,879,000)	(5,132,774,000)	(5,132,774,000)	(455,895,000)
Total program	(4,767,184,000)	(4,569,544,000)	(4,676,879,000)	(5,132,774,000)	(5,132,774,000)	(455,895,000)
Explanation of variances	The value of income tax points is correlated to the strength of the provincial economy. The increase in the latest estimates reflects an upward revision in the estimate of national basic federal personal tax.

General Information

Name of transfer payment program	Canada Health Transfer
Start date	2004
End date	Ongoing
Type of transfer payment	Other transfer payment
Type of appropriation	Statutory commitment (Federal-Provincial Fiscal Arrangements Act, Part V.1)
Fiscal year for terms and conditions	2013-14
Link to departmental result(s)	Economic and Fiscal Policy
Link to the department's Program Inventory	Program: Canada Health Transfer
Purpose and objectives of transfer payment program	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 2021-22 met all legislative requirements for financial support to provinces and territories.
Findings of audits completed in 2021-22	The Office of the Auditor General of Canada has completed its 2021-22 financial audit, and there were no issues identified for this program.
Findings of evaluations completed in 2021-22	Not applicable
Engagement of applicants and recipients in 2021-22	Not applicable

Financial information
(dollars)

Type of transfer payment	2019-20 Actual spending	2020-21 Actual spending	2021-22 Planned spending	2021-22 Total authorities available for use	2021-22 Actual spending (authorities used)	Variance (2021-22 actual minus   2021-22 planned)
Total grants	0	0	0	0	0	0
Total contributions	0	0	0	0	0	0
Total other types of transfer payments	40,371,762,839	41,880,173,684	43,125,784,000	43,132,954,822	43,132,954,822	7,170,822
Total program	40,371,762,839	41,880,173,684	43,125,784,000	43,132,954,822	43,132,954,822	7,170,822
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 cent per year. The CHT increased by 3 per cent from 2020-21 to 2021-22, the minimum under the legislation. In March 2022, deductions were then made from the 2021-22 CHT, as directed by the Minister of Health, for violations of the extra-billing and user charges provisions of the Canada Health Act. In addition, the Minister of Health 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
Start date	2004
End date	Ongoing
Type of transfer payment	Other transfer payment
Type of appropriation	Statutory commitment (Federal-Provincial Fiscal Arrangements Act, Part V.1)
Fiscal year for terms and conditions	2012-13
Link to departmental result(s)	Economic and Fiscal Policy
Link to the department's Program Inventory	Program: Fiscal Arrangements with Provinces and Territories
Purpose and objectives of transfer payment program	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 2021-22 met all legislative requirements for financial support to provinces and territories.
Findings of audits completed in 2021-22	The Office of the Auditor General of Canada has completed its 2021-22 financial audit, and there were no issues identified for this program.
Findings of evaluations completed in 2021-22	Not applicable
Engagement of applicants and recipients in 2021-22	Not applicable

Financial information
(dollars)

Type of transfer payment	2019-20 Actual spending	2020-21 Actual spending	2021-22 Planned spending	2021-22 Total authorities available for use	2021-22 Actual spending (authorities used)	Variance (2021-22 actual minus 2021-22 planned)
Total grants	0	0	0	0	0	0
Total contributions	0	0	0	0	0	0
Total other types of transfer payments	14,585,672,000	15,023,242,000	15,473,939,000	15,473,939,000	15,473,939,000	0
Total program	14,585,672,000	15,023,242,000	15,473,939,000	15,473,939,000	15,473,939,000	0
Explanation of variances	There were no variances between planned and actual spending.

General Information

Name of transfer payment program	Debt Payments on Behalf of Poor Countries to International Organizations
Start date	2010
End date	2054
Type of transfer payment	Other transfer payment
Type of appropriation	Statutory commitment (Economic Recovery Act, Section 18(1))
Fiscal year for terms and conditions	2010-11
Link to departmental result(s)	Economic and Fiscal Policy
Link to the department's Program Inventory	Program: Commitments to International Financial Organizations
Purpose and objectives of transfer payment program	The payments compensate international organizations for providing debt relief to lower-income countries.
Results achieved	The payment during the reporting period was made on time and without errors.
Findings of audits completed in 2021-22	The Office of the Auditor General of Canada has completed its 2021-22 financial audit, and there were no issues identified for this program.
Findings of evaluations completed in 2021-22	Not applicable
Engagement of applicants and recipients in 2021-22	Payments under this program are set under 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 reporting period. 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	2019-20 Actual spending	2020-21 Actual spending	2021-22 Planned spending	2021-22 Total authorities available for use	2021-22 Actual spending (authorities used)	Variance (2021-22 actual minus 2021-22 planned)
Total grants	0	0	0	0	0	0
Total contributions	0	0	0	0	0	0
Total other types of transfer payments	48,080,000	37,894,693	53,132,349	53,132,349	53,132,349	0
Total program	48,080,000	37,894,693	53,132,349	53,132,349	53,132,349	0
Explanation of variances	There were no variances between planned and actual spending.

General Information

Name of transfer payment program	Fiscal Equalization
Start date	1957
End date	Ongoing
Type of transfer payment	Other transfer payment
Type of appropriation	Statutory commitment (Federal-Provincial Fiscal Arrangements Act, Part I)
Fiscal year for terms and conditions	2013-14
Link to departmental result(s)	Economic and Fiscal Policy
Link to the department's Program Inventory	Program: Fiscal Arrangements with Provinces and Territories
Purpose and objectives of transfer payment program	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 2021-22 met all legislative requirements for financial support to provinces.
Findings of audits completed in 2021-22	The Office of the Auditor General of Canada has completed its 2021-22 financial audit, and there were no issues identified for this program.
Findings of evaluations completed in 2021-22	Not applicable
Engagement of applicants and recipients in 2021-22	Not applicable

Financial information
(dollars)

Type of transfer payment	2019-20 Actual spending	2020-21 Actual spending	2021-22 Planned spending	2021-22 Total authorities available for use	2021-22 Actual spending (authorities used)	Variance (2021-22 actual minus 2021-22 planned)
Total grants	0	0	0	0	0	0
Total contributions	0	0	0	0	0	0
Total other types of transfer payments	19,837,259,000	20,572,844,000	20,910,789,000	20,910,789,000	20,910,789,000	0
Total program	19,837,259,000	20,572,844,000	20,910,789,000	20,910,789,000	20,910,789,000	0
Explanation of variances	There were no variances between planned and actual spending.

General Information

Name of transfer payment program	Payments Related to Canada Health Transfer
Start date	2021-22
End date	2021-22
Type of transfer payment	Other transfer payment
Type of appropriation	Statutory commitment (Section 24.72 - Federal-Provincial Fiscal Arrangements Act)
Fiscal year for terms and conditions	2021-22
Link to departmental result(s)	Economic and Fiscal Policy
Link to the department's Program Inventory	Program: Fiscal Arrangements with Provinces and Territories
Purpose and objectives of transfer payment program	Provides one-time funding to the provinces and territories to support their immediate health care needs. The payments were allocated on an equal per capita basis using June 1, 2020 population data provided by Statistics Canada.
Results achieved	The payment during the reporting period was made on time and without errors.
Findings of audits completed in 2021-22	The Office of the Auditor General of Canada has completed its 2021-22 financial audit, and there were no issues identified for this program.
Findings of evaluations completed in 2021-22	Not applicable
Engagement of applicants and recipients in 2021-22	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	2019-20 Actual spending	2020-21 Actual spending	2021-22 Planned spending	2021-22 Total authorities available for use	2021-22 Actual spending (authorities used)	Variance (2021-22 actual minus 2021-22 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	4,000,000,000	4,000,000,000	4,000,000,000
Total program	0	0	0	4,000,000,000	4,000,000,000	4,000,000,000
Explanation of variances	This new funding was approved in response to the COVID-19 pandemic and since the associated legislation did not receive Royal Assent until June 29, 2021, it did not enter planned spending for 2021-22.

General Information

Name of transfer payment program	Payments to the Provinces and Territories in Respect of Canada's COVID-19 Immunization Plan
Start date	2021-22
End date	2021-22
Type of transfer payment	Other transfer payment
Type of appropriation	Statutory commitment (Subsection 197(2) - Budget Implementation Act, 2021, No. 1)
Fiscal year for terms and conditions	2021-22
Link to departmental result(s)	Economic and Fiscal Policy
Link to the department's Program Inventory	Program: Fiscal Arrangements with Provinces and Territories
Purpose and objectives of transfer payment program	Provides one-time funding to the provinces and territories to enhance critical on-the-ground support for vaccine rollout. The payments were allocated on an equal per capita basis using June 1, 2020 population data provided by Statistics Canada.
Results achieved	The payment during the reporting period was made on time and without errors.
Findings of audits completed in 2021-22	The Office of the Auditor General of Canada has completed its 2021-22 financial audit, and there were no issues identified for this program.
Findings of evaluations completed in 2021-22	Not applicable
Engagement of applicants and recipients in 2021-22	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	2019-20 Actual spending	2020-21 Actual spending	2021-22 Planned spending	2021-22 Total authorities available for use	2021-22 Actual spending (authorities used)	Variance (2021-22 actual minus 2021-22 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	1,000,000,000	1,000,000,000	1,000,000,000
Total program	0	0	0	1,000,000,000	1,000,000,000	1,000,000,000
Explanation of variances	This new funding was approved in response to the COVID-19 pandemic and since the associated legislation did not receive Royal Assent until June 29, 2021, it did not enter planned spending for 2021-22.

General Information

Name of transfer payment program	Payment to the International Monetary Fund for the Poverty Reduction and Growth Trust
Start date	2021-22
End date	2021-22
Type of transfer payment	Other transfer payment
Type of appropriation	Statutory commitment (Bretton Woods and Related Agreements Act)
Fiscal year for terms and conditions	2021-22
Link to departmental result(s)	Economic and Fiscal Policy
Link to the department's Program Inventory	Program: Commitments to International Financial Organizations
Purpose and objectives of transfer payment program	Provides funding to support the scaling up of the International Monetary Fund's (IMF) Poverty Reduction and Growth Trust (PRGT) which is the IMF's lending window for low-income countries.
Results achieved	Increased concessional financing will be available to support the crisis recovery of low-income countries.
Findings of audits completed in 2021-22	The Office of the Auditor General of Canada has completed its 2021-22 financial audit, and there were no issues identified for this program.
Findings of evaluations completed in 2021-22	Not applicable
Engagement of applicants and recipients in 2021-22	The IMF, as recipient, was engaged accordingly to facilitate and receive the transfer payment.

Financial information
(dollars)

Type of transfer payment	2019-20 Actual spending	2020-21 Actual spending	2021-22 Planned spending	2021-22 Total authorities available for use	2021-22 Actual spending (authorities used)	Variance (2021-22 actual minus 2021-22 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	50,000,000	50,000,000	50,000,000
Total program	0	0	0	50,000,000	50,000,000	50,000,000
Explanation of variances	This new funding was approved in response to elevated needs of the PRGT stemming from the pandemic; therefore, it was not included in planned spending for 2021-22.

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 (Bretton Woods and Related Agreements Act)
Fiscal year for terms and conditions	2014-15
Link to departmental result(s)	Economic and Fiscal Policy
Link to the department's Program Inventory	Program: Commitments to International Financial Organizations
Purpose and objectives of transfer payment program	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 2021-22	The Office of the Auditor General of Canada has completed its 2021-22 financial audit, and there were no issues identified for this program.
Findings of evaluations completed in 2021-22	Not applicable
Engagement of applicants and recipients in 2021-22	During the reporting period, Canadian officials engaged with IDA management and consulted with other IDA donors as part of the negotiations for the 20th replenishment of the IDA.

Financial information
(dollars)

Type of transfer payment	2019-20 Actual spending	2020-21 Actual spending	2021-22 Planned spending	2021-22 Total authorities available for use	2021-22 Actual spending (authorities used)	Variance (2021-22 actual minus 2021-22 planned)
Total grants	0	0	0	0	0	0
Total contributions	0	0	0	0	0	0
Total other types of transfer payments	441,620,000	423,240,000	423,240,000	423,240,000	423,240,000	0
Total program	441,620,000	423,240,000	423,240,000	423,240,000	423,240,000	0
Explanation of variances	There were no variances between planned and actual spending.

General Information

Name of transfer payment program	Statutory Subsidies
Start date	1867
End date	Ongoing
Type of transfer payment	Other transfer payment
Type of appropriation	Statutory commitment (Constitution Act 1867; Constitution Act 1982; and other statutory authorities)
Fiscal year for terms and conditions	1996-97
Link to departmental result(s)	Economic and Fiscal Policy
Link to the department's Program Inventory	Program: Fiscal Arrangements with Provinces and Territories
Purpose and objectives of transfer payment program	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 2021-22 met all legislative requirements for financial support to provinces.
Findings of audits completed in 2021-22	The Office of the Auditor General of Canada has completed its 2021-22 financial audit, and there were no issues identified for this program.
Findings of evaluations completed in 2021-22	Not applicable
Engagement of applicants and recipients in 2021-22	Not applicable

Financial information
(dollars)

Type of transfer payment	2019-20 Actual spending	2020-21 Actual spending	2021-22 Planned spending	2021-22 Total authorities available for use	2021-22 Actual spending (authorities used)	Variance (2021-22 actual minus 2021-22 planned)
Total grants	0	0	0	0	0	0
Total contributions	0	0	0	0	0	0
Total other types of transfer payments	42,643,709	42,639,121	42,639,121	42,639,342	42,639,342	221
Total program	42,643,709	42,639,121	42,639,121	42,639,342	42,639,342	221
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 2021-22 figures is due to the annual update to the intercensal estimates.

General Information

Name of transfer payment program	Territorial Formula Financing
Start date	1985
End date	Ongoing
Type of transfer payment	Other transfer payment
Type of appropriation	Statutory commitment (Federal-Provincial Fiscal Arrangements Act, Part I.1)
Fiscal year for terms and conditions	2013-14
Link to departmental result(s)	Economic and Fiscal Policy
Link to the department's Program Inventory	Program: Fiscal Arrangements with Provinces and Territories
Purpose and objectives of transfer payment program	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 2021-22 met all legislative requirements for financial support to territories.
Findings of audits completed in 2021-22	The Office of the Auditor General of Canada has completed its 2021-22 financial audit, and there were no issues identified for this program.
Findings of evaluations completed in 2021-22	Not applicable
Engagement of applicants and recipients in 2021-22	Not applicable

Financial information
(dollars)

Type of transfer payment	2019-20 Actual spending	2020-21 Actual spending	2021-22 Planned spending	2021-22 Total authorities available for use	2021-22 Actual spending (authorities used)	Variance (2021-22 actual minus 2021-22 planned)
Total grants	0	0	0	0	0	0
Total contributions	0	0	0	0	0	0
Total other types of transfer payments	3,948,402,899	4,180,225,221	4,379,878,578	4,379,878,578	4,379,878,578	0
Total program	3,948,402,899	4,180,225,221	4,379,878,578	4,379,878,578	4,379,878,578	0
Explanation of variances	There were no variances between planned and actual spending.

General Information

Name of transfer payment program	Youth Allowances Recovery
Start date	1964
End date	Ongoing
Type of transfer payment	Other transfer payment (recovery)
Type of appropriation	Statutory commitment (Federal-Provincial Fiscal Revision Act, 1964)
Fiscal year for terms and conditions	1973-74
Link to departmental result(s)	Economic and Fiscal Policy
Link to the department's Program Inventory	Program: Fiscal Arrangements with Provinces and Territories
Purpose and objectives of transfer payment program	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 2021-22 met all legislative requirements.
Findings of audits completed in 2021-22	The Office of the Auditor General of Canada has completed its 2021-22 financial audit, and there were no issues identified for this program.
Findings of evaluations completed in 2021-22	Not applicable
Engagement of applicants and recipients in 2021-22	Not applicable

Financial information
(dollars)

Type of transfer payment	2019-20 Actual spending	2020-21 Actual spending	2021-22 Planned spending	2021-22 Total authorities available for use	2021-22 Actual spending (authorities used)	Variance (2021-22 actual minus 2021-22 planned)
Total grants	0	0	0	0	0	0
Total contributions	0	0	0	0	0	0
Total other types of transfer payments	(1,043,882,172)	(1,012,720,677)	(1,030,231,740)	(1,699,300,953)	(1,699,300,953)	(669,069,213)
Total program	(1,043,882,172)	(1,012,720,677)	(1,030,231,740)	(1,699,300,953)	(1,699,300,953)	(669,069,213)
Explanation of variances	The majority of the increase is attributable to Quebec paying the first instalment for the 2022-23 Youth Allowance Recovery on March 31, 2022 (instead of on April 1, 2022). The rest of the upward revision reflects an upward revision in the estimate of national basic federal personal taxes, which is typically the main driver of the estimate.

General Information

Name of transfer payment program	Indigenous Participant Funding Program
Start date	2020-21
End date	2021-22
Type of transfer payment	Contribution
Type of appropriation	Voted appropriation
Fiscal year for terms and conditions	2020-21
Link to departmental result(s)	Economic and Fiscal Policy
Link to the department's Program Inventory	Program: Economic Development Policy
Purpose and objectives of transfer payment program	To help ensure Indigenous Peoples have sufficient financial resources to participate in departmental activities, such as consultations, engagement processes, and other initiatives, consistent with the Government of Canada's priorities related to Indigenous reconciliation and economic development. Non-repayable contributions: repayment of funds is not required.
Results achieved	Timely and accurate payments in 2021-22 to all recipients of the Indigenous Participant Funding Program.
Findings of audits completed in 2021-22	The Office of the Auditor General of Canada has completed its 2021-22 financial audit, and there were no issues identified for this program.
Findings of evaluations completed in 2021-22	Not applicable
Engagement of applicants and recipients in 2021-22	Established 71 contribution agreements with Indigenous organizations between 2020-21 and 2021-22, and tracked the timely reimbursement of activities, contributing to results of the program.

Financial information
(dollars)

Type of transfer payment	2019-20 Actual spending	2020-21 Actual spending	2021-22 Planned spending	2021-22 Total authorities available for use	2021-22 Actual spending (authorities used)	Variance (2021-22 actual minus 2021-22 planned)
Total grants	0	0	0	0	0	0
Total contributions	0	405,867	0	9,594,133	4,251,348	4,251,348
Total other types of transfer payments	0	0	0	0	0	0
Total program	0	405,867	0	9,594,133	4,251,348	4,251,348
Explanation of variances	The planned spending amount was not finalized in time to be included in the 2021-22 Departmental Plan creating a variance between planned and actual spending. This funding was provided to support the participation of Indigenous groups in the department's engagement process on Indigenous economic participation in Trans Mountain. After delays due to COVID-19, Step 2 of the engagement process was extended into 2021-22. The vast majority of groups will not request reimbursements under contribution agreements signed for this process until 2022-23, after Step 2 ends. This resulted in lower actual spending in contribution payments in 2021-22 than what was approved in authorities.

Gender-based Analysis Plus (GBA Plus)

Section 1: Institutional GBA Plus Capacity

The department placed considerable emphasis on building its GBA Plus capacity over the course of 2021-22. Most notably, the department continued to advance the government's commitment to fairness and equality through gender budgeting (including GBA Plus) and fulfilled the requirements of the Canadian Gender Budgeting Act, in support of Canada's long-term sustainability and inclusive growth policy agenda. In line with this commitment, and consistent with the Act, all budgetary and off-cycle proposals in 2021-22 were informed by gender and diversity analysis (GBA Plus) as well as a quality of life assessment. This work was primarily carried out by policy branch analysts who provided a "challenge function" on the policy, legislative and service delivery proposals of other government departments. This work ensured that these proposals incorporated GBA Plus and quality of life considerations.

In addition to the expansion of the challenge function to include a GBA Plus lens, the department also staffed two dedicated full-time equivalent (FTE) positions. This included a GBA Plus advisor who assisted and advised the department on gender diversity data sources as well as a lead on gender budgeting to advance Canada's approach to gender budgeting. Additionally, the department staffed another FTE to lead work on implementation of the Quality of Life Framework announced in Budget 2021. Setting aside resources for this work ensured that high quality GBA Plus reporting information was available for inclusion in the 2021 federal budget and economic updates. This position also acted as a focal point, providing overall advice on the operational effectiveness of the Quality of Life indicators.

Together, these advisors enhanced the department's organizational capacity and expertise, including through new challenge function tools, training for staff , case study development, and ad hoc support for analysts providing direction on GBA Plus and Quality of Life to other government departments. The department also took the initiative to ensure GBA Plus training was made mandatory for all positions at the Department of Finance.

In addition, the department played a leadership role in establishing the Task Force on Women in the Economy to support a fair and inclusive economic recovery. The task force provided advice to the Deputy Prime Minister and Minister of Finance and the Associate Minister of Finance on policies and measures to support women's employment. Their recommendations were incorporated into measures introduced in Budget 2021 to advance gender equity and address systemic barriers and inequities faced by women.

The department also introduced the Quality of Life Framework, announced in Budget 2021. This Framework extended reporting on who is affected by budget proposals by requiring a more thorough assessment of the nature of the expected impacts based on key determinants of quality of life now and into the future; such as prosperity, health, environment, social cohesion and good governance. This expanded analysis informed the development of Budget 2021's Impacts Report, which replaced the Gender Report. The Quality of Life Framework will continue to reinforce GBA Plus and support evidence-based decision-making about government priorities and investments.

The impact of our institutional capacity building efforts was recognized last year when the department was named as one of Canada's Best Diversity Employers of 2022. This recognition highlighted a positive change within our structures and culture in ways that enable the recruitment of diverse employees, and support an inclusive environment where they can build successful careers at Finance.

The Departmental Anti-Racism Champion and Anti-Racism Committee (ARC), comprised of 54 Finance employees, played a significant role in this accomplishment. In 2021, ARC developed a plan to address systemic barriers and foster an inclusive workplace culture. This culminated in the Deputy Minister's Anti-Racism Action Plan that was influenced by GBA Plus thinking. As a result, the department began working on a number of fronts over the past year in the area of diversity and inclusion, including:

• Recruiting to build a more diverse Department of Finance – the 2020-2021 university recruitment campaign used a more focused recruitment process to help build a diverse and representative workforce. For example, HR advisors and hiring managers attended purposeful unconscious bias training.

Results indicate that 80 per cent of our new hires self-identified with one or more equity-seeking groups.

• Fostering inclusive organizational culture – ARC addressed crucial emerging issues, such as the Black Lives Matter protests, systemic barriers in the workplace, anti-Asian violence in our communities, anti-Semitism, Islamophobia, and the residential schools in Canada. ARC also hosted an anti-racism book and film club, spotlighted conversations taking place within and outside the Government of Canada (GC), and consistently championed inter-culturally responsive internal communications.
• The Positive Space Initiative offers training to strengthen inclusion of all employees, regardless of sexual orientation, gender identity or gender expression.
• The department is also an early adopter organization with the GC Workplace Accessibility Passport team, providing the opportunity for input and feedback in the development of the future digital solution to support transferability of accommodations for employees as they move positions in the public service.

These activities represent a keen start to enhancing our GBA Plus capacity.

Section 2 (A): Gender and Diversity Impacts, by Program

Core Responsibility: Economic and Fiscal Policy

Program Name: Canada Health Transfer

Target Population: All Canadians

Distribution of Benefits:

by Gender



by Income Level



by Age Group



Other Key Program impacts on gender and diversity:

The department administered over $83 billion in major transfers to provinces and territories in 2021-22, via four main transfer programs: the Canada Health Transfer (CHT), the Canada Social Transfer (CST), Equalization, and Territorial Formula Financing (TFF). These transfer payments support provincial and territorial health, education and other social programs that serve Canadians across diverse social and economic backgrounds in these jurisdictions. 

GBA Plus Data Collection Plan:

The Department of Finance does not collect GBA Plus data related to federal transfers, as these transfers are unconditional and primarily formula driven; provinces and territories are responsible when there is any public reporting on the gender and diversity impacts of their programs and initiatives.

Section 2 (B): Gender and Diversity Impacts, by Program

Core Responsibility: Economic and Fiscal Policy

Program Name: Commitments to International Financial Organizations

Target Population: All Canadians

Distribution of Benefits:

by Gender



by Income Level



by Age Group



Other Key Program impacts on gender and diversity:

Not available

GBA Plus Data Collection Plan:

Nothing to report for 2021-22.

Section 2 (C): Gender and Diversity Impacts, by Program

Core Responsibility: Economic and Fiscal Policy

Program Name: Economic Development Policy

Target Population: All Canadians

Distribution of Benefits:

by Gender



by Income Level



by Age Group



Other Key Program impacts on gender and diversity:

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. Should a departmental proposal not be informed by a sufficient GBA analysis, the Department of Finance is resourced with sufficient capacity to support further analysis on potential impacts using available data sources and statistical modelling to strengthen and complete the proposal. Annex 4 of Budget 2021 summarizes the impacts of budget decisions on different demographics including the impacts on different genders, income levels and generations. Additionally, the Impacts Report, Annex 5 of Budget 2021 provides summaries of impacts for each new budget initiative. The first section of Annex 5 identifies measures expected to advance a pillar under the Gender Results Framework. Some key actions include:

• Establishing a Canada-Wide Early Learning and Child Care System, including Indigenous Early Learning and Child Care ($29,800 million)
• Supporting Entrepreneurs, Including Equity Deserving Entrepreneurs ($101 million)
• Supporting Black Entrepreneurs ($52 million)
• Advancing a National Action Plan to End Gender-Based Violence ($601 million)

In 2021-22, the Economic and Fiscal Policy Branch provided secretariat support to the Minister and the work of the Task Force on Women in the Economy towards supporting a robust, inclusive and feminist recovery. Additionally, progress was made in 2021-22 to fully integrate a Quality of Life Framework into the 2021 Impacts Report, which replaced the Gender Report . This Framework allowed the department to understand both who is likely to be affected by Budget 2021 measures as well as how they are expected to be affected, measured in terms of their quality of life.

GBA Plus Data Collection Plan:

The department reviews all budget submission guidance and templates on GBA Plus and Quality of Life annually.  Revised templates and guidance will continue to support analysis that considers both who is affected by a proposal, as well as how they will be affected, in accordance with a variety of quality of life indicators or determinants.

Additionally, the department has earmarked funding in each federal budget since 2016 to support efforts to improve disaggregated data availability across the government. For example, Budget 2021 included $172 million over five years for Statistics Canada to implement a Disaggregated Data Action Plan that will fill data and knowledge gaps. This funding will support more representative data collection, enhance statistics on diverse populations, and support  efforts to address systemic racism, gender gaps — including the power gaps between men and women — and to bring fairness and inclusion considerations into decision making.

Section 2 (D): Gender and Diversity Impacts, by Program

Core Responsibility: Economic and Fiscal Policy

Program Name: Economic and Fiscal Policy, Planning and Forecasting

Target Population: All Canadians

Distribution of Benefits:

by Gender



by Income Level



by Age Group



Other Key Program impacts on gender and diversity:

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. Should a proposal not be informed by a sufficient GBA analysis the department is resourced with sufficient capacity to assist analyst in finding the data they need to complete or adjust the proposal. Annex 4 of Budget 2021 summarizes the impacts of budget decisions on different demographics including the impacts on different genders, income levels and generations. Additionally, the Impacts Report, Annex 5 of Budget 2021 provides summaries of impacts for each new budget initiative. The first section of Annex 5 identifies measures expected to advance a pillar under the Gender Results Framework. Some key actions include:

• Establishing a Canada-Wide Early Learning and Child Care System, including Indigenous Early Learning and Child Care ($29,800 million)
• Supporting Entrepreneurs, Including Equity Deserving Entrepreneurs ($101 million)
• Supporting Black Entrepreneurs ($52 million)
• Advancing a National Action Plan to End Gender-Based Violence ($601 million)

In 2021-22, the Economic and Fiscal Policy Branch provided secretariat support to the Minister and the work of the Task Force on Women in the Economy towards supporting a robust, inclusive and feminist recovery. Additionally, progress was made in 2021-22 to fully integrate a Quality of Life Framework. This Framework allowed the department to understand both who is likely to be affected by Budget 2021 measures as well as how they are expected to be affected, measured in terms of their quality of life.

GBA Plus Data Collection Plan:

The department is reviewing its budget submission guidance and templates on GBA Plus and Quality of Life.  Revised templates and guidance will continue to support analysis that considers both who is affected by a proposal, as well as how, in accordance with a variety of quality of life domains.

Additionally, the department has included funding in each federal budget since 2016 to support efforts to improve disaggregated data availability across the government. For example, Budget 2021 included $172 million over five years for Statistics Canada to implement a Disaggregated Data Action Plan that will fill data and knowledge gaps. This funding will support more representative data collection, enhance statistics on diverse populations, and support the government's, and society's, efforts to address systemic racism, gender gaps — including the power gaps between men and women — and to bring fairness and inclusion considerations into decision making.

Section 2 (E): Gender and Diversity Impacts, by Program

Core Responsibility: Economic and Fiscal Policy

Program Name: Federal-Provincial Relations and Social Policy

Target Population: All Canadians

Distribution of Benefits:

by Gender



by Income Level



by Age Group



Other Key Program impacts on gender and diversity:

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. Should a proposal not be informed by a sufficient GBA analysis the department is resourced with sufficient capacity to assist analysts in finding the data they need to complete or adjust the proposal. Annex 4 of Budget 2021 summarizes the impacts of budget decisions on different demographics including the impacts on different genders, income levels and generations. Additionally, the Impacts Report, Annex 5 of Budget 2021 provides summaries of impacts for each new budget initiative. The first section of Annex 5 identifies measures expected to advance a pillar under the Gender Results Framework. Some key actions include:

• Establishing a Canada-Wide Early Learning and Child Care System, including Indigenous Early Learning and Child Care ($29,800 million)
• Supporting Entrepreneurs, Including Equity Deserving Entrepreneurs ($101 million)
• Supporting Black Entrepreneurs ($52 million)
• Advancing a National Action Plan to End Gender-Based Violence ($601 million)

In 2021-22, the Economic and Fiscal Policy Branch provided secretariat support to the Minister and the work of the Task Force on Women in the Economy towards supporting a robust, inclusive and feminist recovery. Additionally, progress was made in 2021-22 to fully integrate a Quality of Life Framework. This Framework allowed the department to understand both who is likely to be affected by Budget 2021 measures as well as how they are expected to be affected, measured in terms of their quality of life.

GBA Plus Data Collection Plan:

The department is reviewing its budget submission guidance and templates on GBA Plus and Quality of Life.  Revised templates and guidance will continue to support analyses that consider both who is affected by a proposal, as well as how, in accordance with a variety of quality of life domains.

Additionally, the department has included funding in each federal budget since 2016 to support efforts to improve disaggregated data availability across the government. For example, Budget 2021 included $172 million over five years for Statistics Canada to implement a Disaggregated Data Action Plan that will fill data and knowledge gaps. This funding will support more representative data collection, enhance statistics on diverse populations, and support the government's, and society's, efforts to address systemic racism, gender gaps — including the power gaps between men and women — and to bring fairness and inclusion considerations into decision making.

Section 2 (F): Gender and Diversity Impacts, by Program

Core Responsibility: Economic and Fiscal Policy

Program Name: Financial Sector Policy

Target Population: All Canadians

Distribution of Benefits:

by Gender



by Income Level



by Age Group



Other Key Program impacts on gender and diversity:

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. Should a proposal not be informed by a sufficient GBA analysis the department is resourced with sufficient capacity to assist analysts in finding the data they need to complete or adjust the proposal. Annex 4 of Budget 2021 summarizes the impacts of budget decisions on different demographics including the impacts on different genders, income levels and generations. Additionally, the Impacts Report, Annex 5 of Budget 2021 provides summaries of impacts for each new budget initiative. The first section of Annex 5 identifies measures expected to advance a pillar under the Gender Results Framework. Some key actions include:

• Establishing a Canada-Wide Early Learning and Child Care System, including Indigenous Early Learning and Child Care ($29,800 million)
• Supporting Entrepreneurs, Including Equity Deserving Entrepreneurs ($101 million)
• Supporting Black Entrepreneurs ($52 million)
• Advancing a National Action Plan to End Gender-Based Violence ($601 million)

In 2021-22, the Economic and Fiscal Policy Branch provided secretariat support to the Minister and the work of the Task Force on Women in the Economy towards supporting a robust, inclusive and feminist recovery. Additionally, progress was made in 2021-22 to fully integrate a Quality of Life Framework. This Framework allowed the department to understand both who is likely to be affected by Budget 2021 measures as well as how they are expected to be affected, measured in terms of their quality of life.

GBA Plus Data Collection Plan:

The department is reviewing its budget submission guidance and templates on GBA Plus and Quality of Life.  Revised templates and guidance will continue to support analyses that consider both who is affected by a proposal, as well as how, in accordance with a variety of quality of life domains.

Additionally, the department has included funding in each federal budget since 2016 to support efforts to improve disaggregated data availability across the government. For example, Budget 2021 included $172 million over five years for Statistics Canada to implement a Disaggregated Data Action Plan that will fill data and knowledge gaps. This funding will support more representative data collection, enhance statistics on diverse populations, and support the government's, and society's, efforts to address systemic racism, gender gaps — including the power gaps between men and women — and to bring fairness and inclusion considerations into decision making.

Section 2 (G): Gender and Diversity Impacts, by Program

Core Responsibility: Economic and Fiscal Policy

Program Name: Fiscal Arrangements with Provinces and Territories

Target Population: All Canadians

Distribution of Benefits:

by Gender



by Income Level



by Age Group



Other Key Program impacts on gender and diversity:

The department administered over $83 billion in major transfers to provinces and territories in 2021-22, via four main transfer programs: the Canada Health Transfer (CHT), the Canada Social Transfer (CST), Equalization, and Territorial Formula Financing (TFF). These transfer payments support provincial and territorial health, education and other social programs that serve Canadians across diverse social and economic backgrounds in these jurisdictions. 

GBA Plus Data Collection Plan:

The Department of Finance does not collect GBA Plus data related to federal transfers, as these transfers are 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.

Section 2 (H): Gender and Diversity Impacts, by Program

Core Responsibility: Economic and Fiscal Policy

Program Name: International Trade and Finance Policy

Target Population: All Canadians

Distribution of Benefits:

by Gender



by Income Level



by Age Group



Other Key Program impacts on gender and diversity:

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. Should a proposal not be informed by a sufficient GBA analysis the department is resourced with sufficient capacity to assist analysts in finding the data they need to complete or adjust the proposal. Annex 4 of Budget 2021 summarizes the impacts of budget decisions on different demographics including the impacts on different genders, income levels and generations. Additionally, the Impacts Report, Annex 5 of Budget 2021 provides summaries of impacts for each new budget initiative. The first section of Annex 5 identifies measures expected to advance a pillar under the Gender Results Framework. Some key actions include:

• Establishing a Canada-Wide Early Learning and Child Care System, including Indigenous Early Learning and Child Care ($29,800 million)
• Supporting Entrepreneurs, Including Equity Deserving Entrepreneurs ($101 million)
• Supporting Black Entrepreneurs ($52 million)
• Advancing a National Action Plan to End Gender-Based Violence ($601 million)

In 2021-22, the Economic and Fiscal Policy Branch provided secretariat support to the Minister and the work of the Task Force on Women in the Economy towards supporting a robust, inclusive and feminist recovery. Additionally, progress was made in 2021-22 to fully integrate a Quality of Life Framework. This Framework allowed the department to understand both who is likely to be affected by Budget 2021 measures as well as how they are expected to be affected, measured in terms of their quality of life.

GBA Plus Data Collection Plan:

The department is reviewing its budget submission guidance and templates on GBA Plus and Quality of Life.  Revised templates and guidance will continue to support analyses that consider both who is affected by a proposal, as well as how, in accordance with a variety of quality of life domains.

Additionally, the department has included funding in each federal budget since 2016 to support efforts to improve disaggregated data availability across the government. For example, Budget 2021 included $172 million over five years for Statistics Canada to implement a Disaggregated Data Action Plan that will fill data and knowledge gaps. This funding will support more representative data collection, enhance statistics on diverse populations, and support the government's, and society's, efforts to address systemic racism, gender gaps — including the power gaps between men and women — and to bring fairness and inclusion considerations into decision making.

Section 2 (I): Gender and Diversity Impacts, by Program

Core Responsibility: Economic and Fiscal Policy

Program Name: Market Debt and Foreign Reserves Management

Target Population: All Canadians

Distribution of Benefits:

by Gender



by Income Level



by Age Group



Other Key Program impacts on gender and diversity:

Not available

GBA Plus Data Collection Plan:

Nothing to report for 2021-22.

Section 2 (J): Gender and Diversity Impacts, by Program

Core Responsibility: Economic and Fiscal Policy

Program Name: Tax Collection and Administration Agreements

Target Population: All Canadians

Distribution of Benefits:

by Gender



by Income Level



by Age Group



Other Key Program impacts on gender and diversity:

Not available

GBA Plus Data Collection Plan:

Nothing to report for 2021-22.

Section 2 (K): Gender and Diversity Impacts, by Program

Core Responsibility: Economic and Fiscal Policy

Program Name: Tax Policy and Legislation

Target Population: All Canadians

Distribution of Benefits:

by Gender



by Income Level



by Age Group



Other Key Program impacts on gender and diversity:

Not available

GBA Plus Data Collection Plan:

Pursuant to the reporting requirements of the Canadian Gender Budgeting Act, GBA Plus studies have been published as part of the 2019, 2020 and 2021 Reports on Federal Tax Expenditures. The 2019 and 2020 studies focused on differential impacts by gender, while the 2021 study focused on differential impacts by other identity factors, providing a snapshot in time of the differential impacts of the federal personal income tax system by age group, income group, family type and area of residence.

Further the department has undertaken work to link data collection systems between the information collected by the Canada Revenue Agency and the information collected by Statistics Canada. This would allow the department to be able to better understand how tax policy is influencing diverse GBA Plus groups. These projects are in their early design stage.

Section 2 (L): Gender and Diversity Impacts, by Program

Core Responsibility: Economic and Fiscal Policy

Program Name: Internal Services

Target Population: All Canadians

Distribution of Benefits:

by Gender



by Income Level



by Age Group



Other Key Program impacts on gender and diversity:

Not available

GBA Plus Data Collection Plan:

The department gathers and maintains data about its workforce for the purposes of reporting on the status of employee equity as well as to design workplace policies and programs that will respond to the needs of different kinds of groups of employees. The department also actively canvasses its employees on workplace satisfaction. GBA Plus data collection techniques are being employed as part of these periodic Pulse Surveys so that responses can be understood from a GBA Plus context or lens.  In 2021-22, several surveys were administered to provide insight into how the hybrid work model would impact staff. This feedback was integrated into internal policy decision making and is the basis for experimenting with different approaches to hybrid work at the department.

Definitions

Target Population: See Finance Canada definition of Target Group in the User Instructions for the GBA Plus Departmental Summary

Gender Scale:

• First group: Predominantly men (e.g. 80 per cent or more men)
• Second group: 60 per cent - 79 per cent men
• Third group: Broadly gender-balanced
• Forth group: 60 per cent - 79 per cent women
• Fifth group: Predominantly women (e.g. 80 per cent or more women)

Income Level Scale:

• First group: Strongly benefits low income individuals (Strongly progressive)
• Second group: Somewhat benefits low income individuals (Somewhat progressive)
• Third group: No significant distributional impacts
• Forth group: Somewhat benefits high income individuals (Somewhat regressive)
• Fifth group: Strongly benefits high income individuals (Strongly regressive)

Age Group Scale:

• First group: Primarily benefits youth, children and/or future generations
• Second group: No significant inter-generational impacts or impacts generation between youth and seniors
• Third group: Primarily benefits seniors or the baby boom generation

Response to parliamentary committees and external audits

Response to parliamentary committees

There were no requests from parliamentary committees in fiscal year 2021 to 2022 requiring a response from the Deputy Prime Minister and Minister of Finance or the Minister of Tourism and Associate Minister of Finance in his role as Associate Minister of Finance.

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)

2021 Report of the Commissioner of the Environment and Sustainable Development

Report 1—Implementing the United Nations' Sustainable Development Goals

This audit determined whether Employment and Social Development Canada and selected organizations

• were implementing a national approach for achieving the United Nations' 2030 Agenda for Sustainable Development
• had made progress toward selected national targets that would result in more inclusive and sustainable outcomes for Canadians.

There were two collaborative recommendations for the Department of Finance:

1. Employment and Social Development Canada, in collaboration with the Privy Council Office, the Treasury Board of Canada Secretariat, the Department of Finance Canada, and Women and Gender Equality Canada, should
   • implement tools and processes to improve policy coherence for sustainable development
   • support other responsible federal departments and agencies to identify gaps, trade-offs, and synergies among federal policies and programs for sustainable development.
2. Employment and Social Development Canada, in collaboration with the Privy Council Office, the Treasury Board of Canada Secretariat, the Department of Finance Canada, Women and Gender Equality Canada, and other responsible federal departments and agencies, should identify federal leads for the United Nations' Sustainable Development Goals and Canada's targets. The federal leads should
   • establish measurable interim and final targets where applicable
   • establish long-term engagement and coordination with federal departments and agencies, other levels of government, and other stakeholders that contribute to Canada's targets and the advancement of the United Nations' 2030 Agenda for Sustainable Development
   • assess coherence of policies, actions, and resources for sustainable development
   • track national progress on related goals, targets, and indicators to accelerate progress on the 2030 Agenda, particularly in reaching the most vulnerable.

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

There were no audits in fiscal year 2021 to 2022 requiring a response.