Archived - Departmental Results Report 2023-24: Supplementary Information Tables: Page 2

Gender‑based analysis plus

Introduction

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

Each organization is responsible for conducting its own Gender-based Analysis Plus (GBA Plus).

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

Applicability

All organizations must complete GBA Plus supplementary information tables in departmental plans and departmental results reports on an annual basis.

Section 1: Institutional GBA Plus governance and capacity

Governance

In 2023-24, The Department of Finance Canada (the Department) continued to support GBA Plus institutional capacity and governance through the activities of the GBA Plus Advisory Committee, an executive-level intradepartmental working group. This committee was co-chaired by the Assistant Deputy Ministers of the Fiscal Policy and Federal-Provincial Relations and Social Policy Branches and comprised both executive and analyst-level representation from each branch across the Department. In terms of the Committee's achievements this year, one of the highlights was supporting greater collaboration and drawing upon external expertise to reinforce the integration of GBA Plus in the government's budgetary process which falls under the responsibility of the Department. As an example, Budget 2024 benefited from additional collaboration from the Department for Women and Gender Equality, which leveraged its expertise to help fill gaps in GBA Plus analysis, where necessary, for some budget proposals. As well, a collaboration with Statistics Canada drove greater use of recent sources of disaggregated data in monitoring objectives under the Gender Results Framework, which is one of the core tools of Canada's gender budgeting approach. Overall, these collaborative actions strengthened capacity and helped improve the quality of GBA Plus in the budget process.

Capacity

The Department of Finance undertook a range of activities in 2023-24 to reinforce GBA Plus capacity. This involved: (i) an update to gender budgeting tools, such as the GBA Plus Departmental Summary Template and related guidance for Budget 2024 submissions; and, (ii) enhancing the Department's GBA Plus capacity through training for staff and tailored tools for policy analysts to support the consistent application of GBA Plus. Substantively this included:

Efforts to develop GBA Plus capacity extended outward as well, with the Department holding a government-wide GBA Plus bootcamp with the Department for Women and Gender Equality (WAGE) in October 2024. This bootcamp was directed at GBA Plus focal points across all departments and agencies. As well, WAGE provided further assistance through building up capacity and supporting GBA Plus Focal Points for select budget proposals in Budget 2024. This assistance involved encouraging greater use of disaggregated data, locating relevant research, and considering insights from diverse experts.

The Department also championed the Government of Canada's GBA Plus efforts internationally, by chairing the Organisation for Economic Co-operation and Development's 7th Gender Budgeting Network forum in Dublin, Ireland. Over 25 countries convened to discuss best practices, research, and innovation in gender budgeting at this forum. Canada also achieved the highest overall score in the Organisation for Economic Co-operation and Development's Gender Budgeting in OECD Countries 2023, and the Department actively shares its expertise with other jurisdictions.

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

To ensure that all budgetary and off-cycle proposals in 2023–24 were informed by gender and diversity analysis, there was 1.0 FTE (senior analyst) dedicated to Gender Budgeting in the Fiscal Policy Branch, and 0.75 FTE (senior analyst) as the GBA Plus Focal Point within the Federal-Provincial Relations and Social Policy Branch. Additionally, there was also a 0.5 FTE dedicated to the Gender Results Framework and the Quality of Life Framework, within the Economic Policy Branch (0.25 FTE each), both at the senior analyst level. As well, there was a GBA Plus coordinator and back-up GBA Plus coordinator in each of the eight policy branches (at 50 per cent capacity on average). The total number of FTEs dedicated to working on GBA Plus at the Department of Finance Canada during 2023–24 amounted to 7 FTEs. This number excludes all other Finance analysts and executives who supported GBA Plus as part of their roles.           

The Assistant Deputy Minister of the Federal-Provincial Relations and Social Policy Branch served as the Departmental GBA Plus Champion in 2023-24. Through this role, they supported departmental training, helped raise awareness, and helped ensure that employees were educated on the significance of considering gender and intersecting identity factors in decision-making.

Section 2: Gender and diversity impacts, by program

Core responsibility: Economic and Fiscal Policy

Program name: Canada Health Transfer

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

Target population: All Canadians

Distribution of benefits

 Distribution

Group

By gender 

Third group: broadly gender-balanced

By income level 

Third group: no significant distributional impacts

By age group

Second group: no significant intergenerational impacts or impacts on generations between youths and seniors

Specific demographic group outcomes

The benefitting group has no notable characteristics beyond those of the Canadian population overall (no one group disproportionately benefits over another).

Key program impacts on gender and diversity

Not available – The program does not yield measurable statistics as the provinces and territories are responsible for all public reporting on the gender and diversity impacts of their programs and initiatives.

Other key program impacts

The Department administered over $49 billion in the CHT to provinces and territories in 2023-24. The CHT provides long-term predictable funding for health care and supports the principles of the Canada Health Act.

GBA Plus data collection plan

The Department of Finance Canada does not collect GBA Plus data related to federal transfers to provinces and territories, as provinces and territories are responsible for all public reporting on the gender and diversity impacts of their programs and initiatives.

Program name: Commitments to International Financial Organizations  

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

Target population: All Canadians

Distribution of benefits

 Distribution

Group

By gender 

Third group: broadly gender-balanced

By income level 

Third group: no significant distributional impacts

By age group

Second group: no significant intergenerational impacts or impacts on generations between youths and seniors

Specific demographic group outcomes

The benefitting group has no notable characteristics beyond those of the Canadian population overall (no one group disproportionately benefits over another).

Key program impacts on gender and diversity

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

Key program impacts statistics

Not available – The program does not yield measurable statistics as international financial institutions are responsible for assessing the gender and diversity impacts of their programs.

GBA Plus data collection plan

Canada has taken an innovative approach to partnering with international financial institutions to help promote gender equality. Canada, together with other likeminded members, has made a substantial contribution to the establishment of gender indicators in all the multilateral development banks in which Canada is a member, although progress has been uneven across institutions. As an example, with Canada's support, the World Bank Group developed a Gender Strategy for 2024-30, which focuses on innovation, financing, and collective action to end gender-based violence, elevate human capital, expand and enable economic opportunities, and engage women as leaders. 

Program name: Economic Development Policy

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

Target population: All Canadians

Distribution of benefits

 Distribution

Group

By gender 

Third group: broadly gender-balanced

By income level 

Third group: no significant distributional impacts

By age group

Second group: no significant intergenerational impacts or impacts on generations between youths and seniors

Specific demographic group outcomes

The benefitting group has no notable characteristics beyond those of the Canadian population overall (no one group disproportionately benefits over another).

Key program impacts on gender and diversity

Not available – The Department of Finance Canada will continue to leverage the GBA Plus Departmental Summary to collect and report on the gender and diversity impacts of budget measures.

Other key program impacts

Provided advice to the government on policies to support the development of Canada's plan and approach for a clean economy as set out in Budget 2024. All Canadians benefit from investments in the clean economy and environmental protection, especially those most vulnerable to climate change including women, Indigenous people, and people in rural and coastal communities.

Supplementary information sources

GBA Plus data collection plan

The Impacts Reports in Budget 2022, Budget 2023, and Budget 2024 provided reporting on the expected impacts of measures related to innovation, business financing, defence, transportation, public infrastructure, environment, energy and resources, agriculture, and fisheries. This is in line with the Canadian Gender Budget Act, which enshrines the government's commitment to decision-making that takes into consideration the impacts of policies on all types of Canadians. As this is a mandatory requirement for budget proposals, the Department will continue to leverage the GBA Plus Departmental Summary to collect intersectional data to explain the impacts of budget measures.

Program name: Economic and Fiscal Policy, Planning and Forecasting

Program goals: This program provides analysis, research, and advice to ministers and senior government officials so that they can make informed decisions on the Government of Canada's economic and fiscal agenda. As enshrined in the Canadian Gender Budgeting Act, this analysis must take into consideration the gender and diversity impacts of policies on all Canadians in a budgetary context. 

Target population: All Canadians 

Distribution of benefits

 Distribution

Group

By gender 

Third group: broadly gender-balanced

By income level 

Third group: no significant distributional impacts

By age group

Second group: no significant intergenerational impacts or impacts on generations between youths and seniors

Specific demographic group outcomes

The benefitting group has no notable characteristics beyond those of the Canadian population overall (no one group disproportionately benefits over another).

Key program impacts on gender and diversity

Not available – The Department of Finance Canada will continue to leverage the GBA Plus Departmental Summary to collect and report on the gender and diversity impacts of budget measures.

Other key program impacts

All budgetary decisions are informed by gender and diversity analysis (GBA Plus), and this analysis is reviewed and considered as part of the Department's challenge function with respect to budget proposals. For Budget 2024, the Department used the budget proposal template to gather data and support analysis that considered both who is affected by a proposal (GBA Plus), as well as how, through the Quality of Life domains. This process informed decision-making for Budget 2024 and supported the publication of gender and diversity considerations following final budget decisions. The Statement and Impacts Report on Gender, Diversity, and Inclusion in Budget 2024 (tabled on April 17, 2024) summarized the impacts of budget decisions on various demographic groups across intersecting factors such as gender, income level, age, and other factors, and where applicable, highlighted measures expected to advance one of the Gender Results Framework's six pillars (Education and Skills Development; Economic Participation and Prosperity; Leadership and Democratic Participation; Gender-Based Violence and Access to Justice; Poverty Reduction, Health and Well-Being; and Gender Equality Around the World). Where applicable, the Statement and Impacts Report also identified potential negative impacts and barriers to access related to some programs and policies, and specific approaches that would be developed as a mitigation strategy. A total of 289 impact summaries were published in the Budget 2024 Statement and Impacts Report. Some key actions that were launched in Budget 2024, which are expected to advance gender equality objectives, include: 

The Statement and Impacts Report also highlighted previous actions that have demonstrably helped advance gender equality objectives. These include:

Supplementary information sources

GBA Plus data collection plan

Disaggregated data represents a crucial element of Canada's ability to perform credible gender budgeting, and since 2021 there have been significant investments in disaggregated data to inform better decision-making. In Budget 2024, the Statement highlighted newly available data. This was a collaborative effort with Statistics Canada to develop specific analysis based on Gender Results Framework indicators.

Program name: Federal-Provincial Relations and Social Policy

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

Target population: All Canadians

Distribution of benefits

 Distribution

Group

By gender 

Third group: broadly gender-balanced

By income level 

Third group: no significant distributional impacts

By age group

Second group: no significant intergenerational impacts or impacts on generations between youths and seniors

Specific demographic group outcomes

The benefitting group has no notable characteristics beyond those of the Canadian population overall (no one group disproportionately benefits over another).

Key program impacts on gender and diversity

Not available – The Department of Finance will continue to leverage the GBA Plus Departmental Summary and mandatory GBA Plus template for budget proposals to collect and report on the gender and diversity impacts of budget measures.

Other key program impacts

Should a proposal not be informed by a sufficient GBA Plus, the Department is resourced with sufficient capacity to assist analysts in finding the data they need to complete or adjust the proposal. Both Budget 2023 and Budget 2024 contain impact report statements that summarize the impacts of budget decisions on different demographics including the impacts on different genders, income levels, and generations.

Some key actions highlighted in the 2023 and 2024 Statements include:

Supplementary information sources

GBA Plus data collection plan

The Department of Finance Canada continues to make GBA Plus a mandatory requirement for budget proposals. This is in line with the Canadian Gender Budgeting Act, which enshrines the government's commitment to decision-making that takes into consideration the impacts of policies on all types of Canadians. As part of its commitment to improve the quality of GBA Plus reporting, the Department reviews 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.

Program name: Financial Sector Policy

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

Target population: All Canadians

Distribution of benefits

 Distribution

Group

By gender 

Third group: broadly gender-balanced

By income level 

Third group: no significant distributional impacts

By age group

Second group: no significant intergenerational impacts or impacts on generations between youths and seniors

Specific demographic group outcomes

The benefitting group has no notable characteristics beyond those of the Canadian population overall (no one group disproportionately benefits over another).

Key program impacts on gender and diversity

Not available – The Department of Finance Canada will continue to leverage the GBA Plus Departmental Summary (mandatory GBA Plus template for budget proposals) to collect intersectional data to explain the impacts of budget measures.

Supplementary information sources

GBA Plus data collection plan

The Impacts Reports in Budget 2023 and Budget 2024 provide reporting on the expected impacts of measures related to legislative and regulatory frameworks for federally regulated financial institutions (banks, trust and loan companies, and insurance companies), federally regulated pension plans, and the payments system, and to combat money laundering and terrorist financing. This is in line with the Canadian Gender Budget Act, which enshrines the government's commitment to decision-making that takes into consideration the impacts of policies on all types of Canadians. As this is a mandatory requirement for budget proposals, the Department of Finance Canada will continue to leverage the GBA Plus Departmental Summary  (mandatory GBA Plus template for budget proposals) to collect intersectional data to explain the impacts of budget measures.

Program name: International Trade and Finance Policy

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

Target population: All Canadians

Distribution of benefits

 Distribution

Group

By gender 

Third group: broadly gender-balanced

By income level 

Third group: no significant distributional impacts

By age group

Second group: no significant intergenerational impacts or impacts on generations between youths and seniors

Specific demographic group outcomes

The benefitting group has no notable characteristics beyond those of the Canadian population overall (no one group disproportionately benefits over another). 

Key program impacts on gender and diversity

For import policy measures, the Department generally has sufficient data, or is able to collect it, to report on impacts of specific measures, for example, on the potential impacts of recent changes to Canada's preferential tariff programs for developing countries. However, the Department does not itself collect GBA Plus data on programs delivered through international financial institutions, as these international organizations are responsible for assessing the gender and diversity impacts of their programs. This being said, the Department uses the GBA Plus data collected by these international organizations as part of the considerations for its funding decisions.

Key program impact statistics

Not available – The program does not yield measurable statistics as international partners are responsible for assessing the gender and diversity impacts of their programs. 

GBA Plus data collection plan

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

Program name: Fiscal Arrangements with Provinces and Territories

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

Target population: All Canadians

Distribution of benefits

 Distribution

Group

By gender 

Third group: broadly gender-balanced

By income level 

Third group: no significant distributional impacts

By age group

Second group: no significant intergenerational impacts or impacts on generations between youths and seniors

Specific demographic group outcomes

This program will have no differential impacts on any specific demographic groups.

Key program impacts on gender and diversity

Not available – These federal transfers are largely unconditional. Provinces and territories are responsible for all public reporting on the gender and diversity impacts of their programs and initiatives.

Other key program impacts

The Department administered over $45 billion through three major transfers to provinces and territories in 2023-24: the Canada Social Transfer, Equalization, and Territorial Formula Financing. These transfer payments support provincial and territorial public services and social programs that serve Canadians across diverse social and economic backgrounds in these jurisdictions.

GBA Plus data collection plan

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

Program name: Market Debt and Foreign Reserves Management

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

Target population: All Canadians

Distribution of benefits

 Distribution

Group

By gender 

Third group: broadly gender-balanced

By income level 

Third group: no significant distributional impacts

By age group

Second group: no significant intergenerational impacts or impacts on generations between youths and seniors

Specific demographic group outcomes

This program will have no differential impacts on any specific demographic groups.

Key program impacts on gender and diversity

Not available – The Department of Finance Canada does not collect GBA Plus data related to market debt and foreign reserves management.

GBA Plus data collection plan

The Department of Finance Canada does not collect GBA Plus data related to market debt and foreign reserves management. The program raises funding from financial markets for Government of Canada operations, including departments' programs and initiatives. Individual departments are responsible for all public reporting on the gender and diversity impacts of their respective programs and initiatives.

Program name: Tax Collection and Administration Agreements

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

Target population: All Canadians

Distribution of benefits

 Distribution

Group

By gender 

Third group: broadly gender-balanced

By income level 

Third group: no significant distributional impacts

By age group

Second group: no significant intergenerational impacts or impacts on generations between youths and seniors

Specific demographic group outcomes

The benefitting group has no notable characteristics beyond those of the Canadian population overall (no one group disproportionately benefits over another).

Key program impacts on gender and diversity

Not available – The program does not yield measurable statistics as the provinces, territories, Indigenous and other non-federal entities are responsible for assessing the gender and diversity impacts of measures linked to these agreements that fall under their purview.

GBA Plus data collection plan

The Department of Finance Canada does not collect gender and diversity data that is uniquely related to Tax Collection and Administration Agreements. Federal measures that are linked to these agreements would be assessed to the extent that they are budgetary or off-cycle proposals.  Provinces, territories, Indigenous and other non-federal entities would be responsible for assessing the gender and diversity impacts of any measures, linked to these agreements, which fall under their purview.

Program name: Tax Policy and Legislation

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

Target population: All Canadians

Distribution of benefits

 Distribution

Group

By gender 

Third group: broadly gender-balanced

By income level 

Third group: no significant distributional impacts

By age group

Second group: no significant intergenerational impacts or impacts on generations between youths and seniors

Specific demographic group outcomes

The benefitting group has no notable characteristics beyond those of the Canadian population overall (no one group disproportionately benefits over another).

Key program impacts on gender and diversity

Not available.

GBA Plus data collection plan

To better inform parliamentarians and Canadians on how government measures affect people based on gender and other intersecting identity factors, the Canadian Gender Budgeting Act requires that the Minister of Finance publish an annual GBA Plus study of the impacts of existing tax expenditures based on various key identity factors. The first four publications have focused on identity factors and a list of federal tax expenditures readily identifiable in T1 tax return data. They looked at the global income redistributive impact of the federal personal income tax system, as well as the redistributive impacts of specific tax expenditures, by gender and other identity factors, such as age, family status, income group, and region of residence. The fifth study analyzed the benefits from federal tax expenditures accruing to Canadians with disabilities using a newly developed database comprised of 2017 T1 tax return data linked with 2017 Canadian Survey on Disability data. The latest study, published as part of the 2024 Report on Federal Tax Expenditures, filled another data gap by proposing a methodology that enabled analyzing the impacts of federal personal income tax expenditures related to pension and retirement savings plans. Other data development work, in collaboration with Statistics Canada, is underway to further the impact analyses of tax expenditures in terms of gender and diversity and prepare the ground for future publications.

Core responsibility: Internal Services

Program name: Internal Services 

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

Target population: All Canadians, insofar as the Department of Finance Canada's responsibilities for the overall stewardship of the Canadian economy benefit all Canadians.

Distribution of benefits

 Distribution

Group

By gender 

Third group: broadly gender-balanced

By income level 

Third group: no significant distributional impacts

By age group

Second group: no significant intergenerational impacts or impacts on generations between youths and seniors

Specific demographic group outcomes

The benefitting group has no notable characteristics beyond those of the Canadian population overall (no one group disproportionately benefits over another).

Key program impacts on gender and diversity

Not available.

Other key program impacts

In 2023-24, the Department remained committed to integrating gender and diversity considerations into its culture, initiatives, and operations, resulting in enhanced gender and diversity outcomes within the Department. In 2023-24, the Department:

GBA Plus data collection plan

In 2023-24, the Department sought feedback from and collected information on diverse groups of employees through self-identification questionnaires, employee surveys, exit surveys, and quarterly monitoring of representation from employment equity designated groups.

Definitions

Scales

Gender scale

Income‑level scale

Age‑group scale

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2025-11-13