User Instructions for the GBA Plus Departmental Summary

Overview

Gender-Based Analysis Plus (GBA Plus) is an analytical tool used to support the development of responsive and inclusive policies, programs, and other initiatives. GBA Plus is a process for understanding who is impacted by the issue or opportunity being addressed by an initiative; identifying how an initiative could be tailored to meet the diverse needs of the people most impacted; and anticipating and mitigating any barriers to accessing or benefitting from an initiative. GBA Plus is an intersectional analysis that goes beyond biological (sex) and socio-cultural (gender) differences to consider other factors, such as age, disability, education, ethnicity, economic status, geography, language, and sexual orientation.

The Gender Results Framework (GRF) is the Government of Canada's vision for gender equality, highlighting the key issues that matter most. It is a whole-of government tool designed to track how Canada is currently performing in terms of achieving greater equality. Under this framework, the federal government has identified six key areas where change is required to advance gender equality. The GRF is aligned with GBA Plus, ensuring that gender is considered in addition and in relation to other intersecting identity factors including age, disability, education, ethnicity, race, geography, sex, religion, economic status, and language.

The GBA Plus Departmental Summary Template is a tool that captures key GBA Plus information for an initiative, policy or program in order to support and inform decision-making. The template also provides the opportunity to identify if an initiative, policy or program tangibly advances the GRF.

These user instructions are intended to provide additional clarity, definitions and examples to support the use of the template.

Publicly Available Information

The information provided in the GBA Plus departmental summary template may be made publicly available.

Information and Data Sources

Foundational to a strong GBA Plus is clear and credible information to support the analysis. It is therefore critical that we consider disaggregated data to get a better idea of the Canadian population and the unique experiences of its diverse groups. GBA Plus is not only about sex and gender, as it recognizes that groups of people are not homogeneous. Our experiences are affected by intersecting parts of our identity, the context we are in, and our lived realities. We all have multiple identity factors that intersect, and that help make us who we are. Without GBA Plus, we risk missing or misreading the experiences of a significant portion of the Canadian population and, consequently, risk developing policies and initiatives that can inadvertently increase inequalities.

Data and statistics used in GBA Plus for budget proposals may be published in the budget. With this in mind, proposals should clearly identify the sources for data and statistics provided, and specify whether they are publicly available. If not publicly available (for example, internal departmental administrative data), and if there are any restrictions or concerns related to making the information public as part of the budget process, this should be clearly noted in the proposal.

Some key Government of Canada resources that help support GBA Plus include:

• Gender, Diversity and Inclusion Statistics Hub
• Quality of Life Hub
• Statistics Canada data
• Open Data
• Program Administrative Data

There are also Indigenous-specific GBA Plus toolkits to help address the unique challenges with regards to access to data and culturally sensitive GBA Plus in the context of Indigenous Peoples:

• Indigenous Gender Based Analysis Plus (IGBA+) Toolkit
• Native Women's Association of Canada Research Toolkit

Increasingly, multilateral organizations are also investing in disaggregated data, and some examples of resources include:

• OECD Gender Data Portal
• World Bank Gender Data Portal
• World Economic Forum – Global Gender Gap Index
• UN Women Data Hub
• Peer-reviewed academic articles

Training

Statistics Canada offers a variety of workshops, training, and conferences to help analysts expand and improve their data skills. The full list of current offerings.

For more information on Government of Canada training related to GBA Plus please visit the websites of Women and Gender Equality Canada and the Canada School of Public Service.

Template Instructions

Please read through these instructions carefully as you complete the GBA Plus Departmental Summary document, also referred to as the "template." Examples from the last five budgets have been provided throughout to enhance clarity for more complex cases. Please see Budget 2019's Gender Report, Budget 2021's Impacts Report, Budget 2022's Impacts Report, Budget 2023 Impacts Report, and the Budget 2024 Impacts Report, for more examples.

Additionally, please ensure that you are using the most recent version of the template (available at: Budget/Off-Cycle Proposal – Annex 2: GBA+ Departmental Summary - Canada.ca ), and that the completed template is submitted in Word format.

1. General Information

This section collects descriptive information about the proposal, the organizations which will be involved in its development and delivery, and the timing of the GBA Plus.

Proposal Title

• Please use the same title as used for the budget/off-cycle proposal template for this proposal.

Sponsoring Department

• Using the drop-down menu, identify the lead department involved in the delivery of the proposal. If there is more than one department involved, please type each department's name in the "Other Departments" box. It is expected that a GBA Plus summary be completed for all components of the proposal, which may require the coordination and input of multiple departments, as applicable. Where GBA Plus summaries for different components of a proposal are highly similar, one summary may be used for the entire proposal.
  • Strong Arctic and Northern Communities encompasses a range of measures including enhanced economic development programming, infrastructure investments, a task force on post-secondary education, and research funding. Some of these initiatives provide targeted supports to Northern youth and Indigenous people. In this example, multiple GBA Plus summaries were submitted as part of this proposal to reflect each of the distinct components.

Type of measure

• Proposals will be categorized as either a program, policy, legislation/regulation, or revenue measure.
• Select "Policy" for those instances where the change exclusively relates to a new or change to government policy.
• Select "Revenue" for tax measures and other revenue-related measures.
• For all proposals that require legislation, select "Legislation or Regulation".
• More than one choice is possible as many measures may involve both a program and legislation, or revenue and legislation.
• All proposals should be either new or existing. If the proposal is for an existing program, please differentiate between a modification of the program versus a renewal of the program exactly as it is.

Timing of Conduct of GBA Plus

• GBA Plus can and should be conducted at various stages throughout the development and delivery of a policy, program or initiative.
• This section is intended to identify at which stages of an initiative's development the GBA Plus analysis was conducted and not when the GBA Plus summary template was filled out.
• For example, if the GBA Plus analysis was conducted early in the initiative's development then "Early", should be selected. Similarly, if the GBA Plus analysis was conducted when options and proposals were being finalized and updated prior to the submission of the proposal then only "Mid-point" should be selected. If the GBA Plus was conducted after the initiative was finalized, then "Later" should be selected.
• If the budget proposal relates to an existing initiative, then "Existing" should be selected.

• If clarification is necessary, please use the optional text box provided.

2. Brief Description of the Budget/Off-Cycle Proposal

This section seeks a brief description of the proposal, not of the GBA Plus. This entire section should be 300 words or less.

Problem Statement

• In 150 words or less, the problem statement should describe "why" this proposal is being put forward. A question to ask when filling this out could be:  What requirement or gap does the proposal address or respond to?

Proposal Summary

• In 150 words or less, the proposal summary should briefly define "what" the proposal is, how it addresses the problem and how it will be implemented.

3. Target Group (Policy Intent)

This section requests information on the target population for the proposal, which may differ from the groups identified as beneficiaries in Section 4. Please select the one category that best describes the intended target group: all Canadians, specific regions or sectors, or a particular demographic group. In most cases, only one category should be selected; however, in exceptional cases, it may be appropriate to identify more than one target group (e.g. an initiative targeted at First Nations in the Atlantic region).

If none of the listed options accurately reflect the primary target group, please use the explanatory box at the end of this section to describe the target group and provide additional details.

All Canadians

• This option refers to proposals aimed at the Canadian population as a whole or those that support broader values of Canadian society. Examples include initiatives related to government operations, environmental protection, scientific research, public health, international development and engagement, fiscal savings, public safety or defense.

This is a tax integrity proposal

• This box is intended to capture tax integrity proposals, a particular subset aimed at all Canadians by generating fiscal savings and enhancing the fairness and efficiency of the tax system.

International proposals

• For international proposals, select "All Canadians". If the primary purpose is to support people in other countries, then also select "Individuals in other countries".

Specific regions or sectors of the economy

• This sub-section refers to proposals that are primarily aimed at specific:
• Regions of Canada (e.g. remote, rural, or urban areas, specific provinces or territories); or
• Industries or sectors of the economy (the auto industry, oil industry, dairy sector). 
• Note that some tax proposals are not aimed at all Canadians but instead target specific sectors of the economy to advance broader objectives, such as supporting the transition to a low-carbon economy or boosting clean technology manufacturing. For example, An Investment Tax Credit for Clean Electricity announced in Budget 2023 targets the electricity sector by providing tax credits to electric utility companies investing in clean electricity production.
• Please use the comments box at the bottom of the page, to provide additional information, including the specific region or industry targeted.

A particular demographic group

• This sub-section refers to proposals that are specifically targeted at segments of the population, such as Indigenous women, 2SLGBTQI+ people, or low-income Canadians.

Examples for Target Group

For most budget proposals, identifying the target population will be straightforward. However, proposals with broader objectives such as environmental protection, or research, span multiple categories. Below are examples of how the target population was defined for some of the more complex measures in previous Budgets:

• The policy intent of Budget 2019's Commemorating Canada's Veterans: Highway of Heroes was to remind all Canadians of those who have served in uniform, while also providing recognition to veterans. In this case, "All Canadians" was selected, as the target group, with "veterans" also identified. Although the Highway of Heroes runs through part of southern Ontario, "Specific regions" was not selected as the location was not central to the measure's objective.
• The policy intent for the Fish and Fish Habitat Program in Budget 2023 is to restore and protect  fish and their habitats, which are threatened by factors such as habitat degradation, invasive species, pollution, overfishing, and climate change. Accordingly, "Specific regions and sectors" was selected as the target group. While the program directly affects people who benefit economically and recreationally from healthier aquatic environments, these sectoral characteristics are captured in Section 4a of the template (see page 10).
• Generally, measures aimed at improving the environment are categorized as targeting "All Canadians". However, if a measure has a strong regional or sectoral focus, the relevant region or sector may also be noted. Examples from Budget 2023 include Supporting Clean Technology Projects and The Atlantic Loop, where specific regions and industries were identified as the target group.
• Several Budget 2023 measures supported scientific research, with indirect impacts on all Canadians such as national pride, or strengthening Canada's global standing. However, since these broader impacts are the primary objective, "All Canadians" is not selected. For example, Supporting Canadian Leadership in Space, the target group identified was "Specific industries or sectors of the economy". 
• Budget 2023's Bolstering the Defence of Ukraine was intended to directly support the Ukrainian people in their resistance to Russia's illegal invasion, while also enabling Canada to advance international peace and security. As such, both "All Canadians" and "Individuals in other Countries" were selected as the target groups.
• In Budget 2021, Helping Youth and Students Build Job Skills and Connect with Employers targets Canadians aged 15-30, with a particular focus on vulnerable youth facing multiple barriers to employment. In this case, "Children or Youth" was selected and the specific subgroups that benefited most were detailed in Section 4 of the template.
• The Budget 2024 measure, More Affordable Child Care, provided a direct economic benefit to parents, particularly  mothers, who are often primary caregivers. While this is the case, the target population is identified as "All Canadians" because the measure is intended to support both parents and children in accessing affordable child care.
• Budget 2024's Changing How We Build Homes lists the target population as "Specific Industries or Sectors of the Economy". Unlike other housing measures that focus on "low-income Canadians" or "All Canadians", this measure aims to foster innovation and technology within the housing construction sector. While improved construction may benefit all Canadians, they are not the target of the measure.

4. Expected Benefits

A proposal can affect people in a number of different ways, not all of which may be immediately obvious. This analysis should cover/address the relevant quality of life domains identified in the proposal template for a given proposal.  (The GBA Plus corresponds with the "fairness and inclusion" angle of the framework, which focusses on distributional impacts.)

A. Direct Benefits

This section aims to gather information on the gender and demographic characteristics of the recipient group over the short- and medium-term (up to five years). Depending on the specific features of the proposal, this group may align with the intended target client group, or it may have distinct characteristics. For example, some programs may result in greater benefits for certain segments of the population, even if they are not the primary focus of the initiative.  

Notable demographic characteristics

• This section of the template should identify demographic characteristics that are prominent within the benefitting group, relative to the general population, as is the case for most budget proposals. For example, if 25 per cent of the people benefitting from a proposal are low-income compared, to the 11 per cent of Canadians classified as low-income in 2018, then "lower income" would be considered a notable demographic characteristic.
• For international proposals targeted at individuals outside of Canada, please select the relevant demographic characteristics of the expected beneficiaries, and "Individuals in other countries".
• The same principle applies to all subsets of demographic characteristics: if all boxes are selected, it indicates no group is disproportionately benefiting. In such cases, leave the boxes unselected.
• Recognizing that some categories have diversity within, please use the <specify> field to provide further details where appropriate.
• Students: includes full-time, part-time and life-long learners.
• Workers: includes people in the paid labour force, whether employed or looking for a job. Does not include volunteers or those who work in the home.
• Lower-educated individuals: Highest level of education is high school or less.
• Higher-educated individuals: Have completed a college diploma or university degree.
• Lower, middle and higher income: Identifying impacts across the income distribution can be challenging given that a family's position greatly depends on household size and geographic location. For these reasons, use your judgment to assess how a particular policy affects different types of people across income distribution. Note that Statistics Canada uses the Market Basket Measure for establishing poverty thresholds in Canada that account for geographic location and family size.  
• Newcomers/Immigrants: newcomers, recent immigrants, asylum seekers, refugees, foreign students, or foreign workers.
• Persons with disabilities: The Accessible Canada Act defines disability as "any impairment, including a physical, mental, intellectual, cognitive, learning, communication or sensory impairment — or a functional limitation — whether permanent, temporary or episodic in nature, or evident or not, that, in interaction with a barrier, hinders a person's full and equal participation in society".
• Budget 2021 Example: Creating New Opportunities for Skilled Tradespeople targets apprentices and employers who hire them. However, this measure is expected to directly benefit young men, who are overrepresented in most Red Seals trades and apprentice programs. Data shows that 86% of apprentices are men, and 53% are under 25 years of age. As such, "predominantly men" and "individuals 18-29" would be selected.
• Budget 2022 and Budget 2023 Example: Working with Provinces and Territories to Advance the National Action Plan to End Gender-Based Violence will directly benefit women and girls, particularly those at heightened  risk of experiencing gender-based violence. These groups also face greater barriers to accessing supports and services due to systemic inequalities, such as sexism, racism, poverty, and discrimination based on sexual orientation or gender expression.
• Budget 2023 Example: Investing in Canada's Forest Economy will directly benefit the forest sector workforce, which includes a disproportionate percentage of men (over 80%) and Indigenous people relative to the broader Canadian workforce. Therefore, "Predominantly Men", "Indigenous Peoples" and "Individuals in particular sectors" would be selected, with the "Forestry Sector" being specified in the corresponding field.
• Budget 2023 Example: Fish and Fish Habitat Program will directly benefit fish, seafood and recreational fishing industries, which predominantly employ men. Therefore, the categories "Predominantly Men", and "Individuals in particular sectors" would be selected, with relevant sectors identified. The men employed in these industries may also have additional intersectional characteristics (see page 11).  Characteristics of those who will indirectly benefit would be described in section 4b of the template (see page 14).
• Budget 2023 Example: Redeveloping the Bonaventure Expressway and Supporting Transportation Infrastructure in Montreal will directly benefit residents, businesses, and visitors in the Montreal area by supporting safe and efficient transportation. There are also likely to be indirect benefits for the construction industry workforce involved in this redevelopment project.
• Budget 2024 Example: Investing in Passenger Rail Across Canada would directly benefit over 400 communities served by VIA Rail, particularly rural, remote, and Indigenous communities along VIA's long-distance and regional routes where alternative forms of transportation may be limited or unavailable. As such "Individuals in particular regions", would be selected.
• Budget 2024 Example: More Affordable Child Care, while this measure is targeted at all Canadians, it is expected to disproportionately benefit mothers. In this case, "Women (60% - 79%)" would be selected. From an intersectional perspective, the data show that this group includes those who are more likely to be single mothers, including "2SLGBTQI+" people and those who are from "Black or other racialized communities". Therefore, the categories "Lone parent households", "2SLGBTQI+" people and "Black or other racialized" would also be selected.
• If "The benefitting group has no notable characteristics beyond those of the Canadian population overall" is selected, this indicates that no specific subgroup is disproportionately benefiting. In such cases, please refrain from selecting any demographic characteristics unless a clear and well-justified explanation is provided.

Multiple groups

• In cases where the selected characteristics reflect more than one distinct group (rather than one group possessing all these characteristics), please select the "multiple groups" option and use the explanation box at the end of this section to describe each group and the relevant characteristics.
• Budget 2019 Example: Expanding Health-related Tax Relief Under the GST/HST System directly benefits persons with disabilities and those with health-related needs. However, the measure includes three distinct components:  tax relief for human ova and in-vitro embryos, for foot-related medical devices, and for multidisciplinary health care services. As these components target different groups, the "multiple groups" box would be selected, with a detailed explanation outlining each group and the corresponding benefit.
• Budget 2023 and Budget 2024 Example: Cracking Down on Predatory Lending aims to protect Canadians from high-cost predatory loans. While the primary target group is low-income Canadians, the measure is expected to disproportionately benefit low-income people who identify as Indigenous, persons with disabilities, newcomers or immigrants, and lone-parent families. In this case, the "multiple groups" box would be selected, and an explanation would clarify that the measure is intended to assist low-income people across these specific demographic groups.
• Budget 2023 and Budget 2024 Example: Automatic Tax Filing will directly benefit low-income people and families. However, single-person households and Indigenous people are expected to benefit disproportionately, as they have lower tax filing rates compared to the general population In this instance, the "multiple groups" box would be selected, with further explanation provided to outline the distinct groups and their characteristics.
• Budget 2023 Example: Fish and Fish Habitat Program will directly benefit fish, seafood, and recreational fishing industries, which predominantly employ men. The benefitting group reflects multiple demographic characteristics that may intersect in some cases. These include lower-income, working-age people, and people who identify as Indigenous.
• Budget 2024 Example: Protecting Canadians and the Environment from Harmful Chemicals seeks to safeguard Canadians from exposure to harmful chemicals. Benefits will be realized by people at greater risk of living or working near contaminated sites. Accordingly,  "Indigenous Peoples", "Lower income", and "Black or other racialized / visible minority communities" would be selected. In addition, groups more vulnerable to the health impacts of chemical exposure, such as "Persons with disabilities" and "Individuals over the age of 60" would also be selected.

No notable characteristics

• This response should be reserved for rare instances where the benefitting group has no notable characteristics beyond that of the Canadian population overall. If this option is selected, the demographic characteristics should not be completed. Examples include tax tightening measures, expected to benefit all Canadians through fiscal savings, or measures aimed at enhancing public safety nationwide, or capacity building initiatives for government institutions.  

Long-term benefits

• In some cases, the short- and medium-term impacts (up to 5 years) may differ from the long-term impacts. If applicable, please use this section to describe how the composition of the benefitting group may evolve over time.
• Budget 2022 and Budget 2024 Example: Making the Switch to Zero-Emission Vehicles More Affordable is available to all driving-age Canadians. In the short-term, benefits are expected to accrue primarily to early adopters of ZEVs, who are more likely to be men, middle-aged, well-educated, high-income earners, living in urban areas. Over the longer term, increased ZEV uptake is expected to benefit all Canadians through reducing greenhouse gas emissions and improved air quality. 
• Budget 2023 Example: The short-term benefits of An Investment Tax Credit for Clean Electricity would accrue to workers in construction and the electric utilities sector, who tend to employ men with above-average incomes. In the long term, however, all Canadians, especially future generations, would benefit from climate change mitigation and progress towards a low-carbon economy.
• Budget 2023 Example: The short-term benefits of AAFC Laboratory Asset Renewal would accrue to scientists and researchers in the agriculture and agri-food sector, a group predominantly composed of highly educated, higher income men. Enabling scientific research in this sector presents long-term benefits to all Canadians through innovations of new technologies that will help protect the environment from adverse effects of livestock production.
• Budget 2023 Example: The short-term benefits of An Action Plan for Black Employees in the Public Service would accrue to Black public servants, who may have experienced harassment, racism, and discrimination in the workplace. This measure provides targeted programming to address trauma and systemic barriers to career progression. Over the longer term, it aims to foster a more inclusive and representative federal public service, better equipped to serve Canada's diverse population.
• Budget 2024 Example: The short-term benefits of Addressing the Overdose Crisis in Municipalities and Indigenous Communities involve providing at-risk people with timely access to support services. When looking at this measure over a longer term, there are increased health and social benefits, including reduced strain on health care and criminal justice systems, as well as increased economic productivity within the health sector.

B. Indirect Benefits

This section is intended to capture notable gender and demographic characteristics of the group(s) who may receive secondary benefits from the proposal – for example by playing a role in its delivery or experiencing the benefits in a secondary way.

As with the section on direct benefits, if more than one distinct group is indirectly affected, please provide a clear breakdown of each group and the relevant characteristics.

If there is insufficient data to determine indirect impacts, please select "There is insufficient information to adequately assess the indirect impacts" and use the comment box at the end of this section to describe the data gaps. While it is expected that all budget proposals are developed with sufficient detail to clearly identify direct beneficiaries, it is recognized that data may not always be available to confirm indirect beneficiaries.

• Increasing Canada's Contributions to NATO (Budget 2021) will directly benefit all Canadians by strengthening national defiance and promoting peace and security. Indirect benefits are also expected for Canada's defense-related industries, which have employees that are predominantly men. For instance, men represent 81 per cent of employees in aerospace and 87 per cent in shipbuilding. In this case, "men" would be selected as an indirect beneficiary.
• Increasing Loan Forgiveness for Doctors and Nurses in Rural and Remote Communities (Budget 2022) directly benefits health care workers in rural and remote areas, as well as residents of these communities who face barriers to accessing medical services. The program also delivers indirect benefits to women, who made up the majority of 5,490 health care workers who accessed the program in 2019-20. The demographic characteristics of this group would be selected in this section. In that year, 83 per cent of participating rural and remote health professionals were women, therefore "predominantly women" would be selected as an indirect beneficiary group.
• Embracing Digital Government (Budget 2022) will benefit all Canadians, as well as others who rely on the federal government through the provision of reliable and accessible digital government services. The Canadian Digital Service also ensures that accessibility considerations are embedded in service design, helping to address the needs of underserved or marginalized groups, such as veterans, newcomers, persons with disabilities and people living in rural areas are able to access these services. In this instance these groups will be identified as indirect beneficiaries.
• The Fish and Fish Habitat Program (Budget 2023) will indirectly benefit fish, seafood and recreational fishing industries, which have predominantly men employees. In addition, the measure is expected to deliver broader indirect benefits to Canadians living near aquatic habitats, through improved environmental quality and associated health outcomes. (See page 14 for Income Distributional Impacts associated with this measure).
• Addressing Homelessness and Encampments (Budget 2024) will provide direct benefits for people staying in unsheltered locations, who are predominately men, aged 25 - 49, and more likely to be Indigenous. In addition, increased funding to the health sector, is expected to generate indirect benefits for people employed in the homelessness support sector. This group is predominately women, aged 25-44, and that on average have a higher rate of post-secondary education.

C. Income Distributional Impacts

Distributional impacts should be assessed relative to existing incomes and tax contributions. Consider whether the benefits of the proposal are concentrated among people of a particular income group. Please outline any assumptions used in your assessment in the explanation box at the end of this section.

• For example, a government funded program that provides equal per capita benefits to all Canadians would be considered progressive, while an equal per capita tax on individuals would be considered regressive.
• In general, "Strongly benefits low-income individuals" should be selected for proposals where benefit is concentrated among low-income groups (e.g. Guaranteed Income Supplement, Automatic tax filing). Proposals that provide benefits to both lower-income and wealthier Canadians but that may be of greater relative value to low-income groups can be categorized as "somewhat benefits low-income individuals" (e.g. Clean Electricity, Employment Insurance).
  • Budget 2019 Example: Ensuring Everyone Who Is Eligible Receives Canada Pension Plan Benefits will ensure that seniors who have not applied are enrolled as CPP contributors for a CPP pension once they reach age 70 if they have not applied. In this example, "Strongly benefits low-income individuals" was selected.
• For proposals that are not tax measures or direct transfers (i.e. grants and contributions, regulatory initiatives, other programs etc.), this section should indicate whether benefits are most likely concentrated among Canadians of specific income levels.
  • Budget 2022 Example: An Employment Strategy for Persons with Disabilities aims to improve employment outcomes for persons with disabilities and promote more accessible workplaces. It is expected that persons with disabilities from all age groups (with various intersecting identities and low income) would benefit from this measure, given their lack of attachment to the labour market. In this example, "Strongly benefits low-income individuals" was therefore selected.
  • Budget 2023 Example: Supporting the Accessibility and Safety of Canada's Transportation System benefits a wide range of demographic groups and sectors, namely Indigenous people, as well as the marine transportation, fishing and construction industries. Indirectly, all Canadians stand to benefit from a more reliable and accessible transportation network. Given the broad-based nature of this measure's impact, no significant income distributional impacts are expected.
  • Budget 2023 Example: Using College Research to Help Businesses Grow supports research and development of small- and medium-sized enterprises (SMEs). Direct benefits will accrue to SME owners, who are predominantly White men with relatively high incomes. College students, who generally have lower incomes will indirectly benefit from gaining work experience in the STEM sector. As the primary objective of this measure is to support the future growth of SMEs, "Somewhat benefits high income individuals" was selected.
  • Budget 2023 Example: Fish and Fish Habitat Program will directly benefit those employed in the fish, seafood, and recreational fishing industries. According to official stats the median income for fish harvesters and processors ranged from $30,000 to $51,000 in 2018. Based on this, "Somewhat benefits low-income individuals" was selected. (See page 15 for Generational Impacts associated with this measure).

D. Generational Impacts

Generational impacts should be considered relative to the contributions of those benefiting from the proposal. Consider whether the benefits of the proposal are concentrated among people of a particular generational group. For example, a new government program for retired seniors that is funded from the current tax base would primarily benefit seniors. It is important to note that the generational group selected here may differ from the age group that disproportionately benefits from a proposal.

• For proposals that primarily benefit generations between youth and seniors, please select "No significant generational impacts" and describe the nature of the impacts in the explanation box for this section. 
  • Budget 2021 Example: Support for Farmers and Agricultural Climate Solutions are expected to benefit older men since 71 per cent of operators in the agriculture are men and the average age of all farm operators is 55. In these examples, "Primarily benefits the baby boom generation or seniors" was selected.
  • Budget 2022 Example: Implementation of the United Nations Declaration on the Rights of Indigenous Peoples Act is expected to benefit Indigenous people, in a gender-balanced way, by ensuring that laws, policies and programs are fair and equally accessible to all Canadians. It is likely to benefit youth and future generations, as advances made pursuant to the Act will be forward looking. As such, "Primarily benefits youth, children or future generations" was selected.
  • Budget 2023 Example: Enhancing the Carbon Capture, Utilization, and Storage Investment Tax Credit is expected to directly benefit businesses that invest in carbon capture, utilization, and storage technologies located in Alberta, Saskatchewan, and British Columbia. It will also indirectly benefit employees in the resource, utilities, and manufacturing sectors, who are predominantly men (72 per cent). However, all Canadians, especially future generations will benefit from investments that reduce pollution. Hence "Primarily benefits youth, children or future generations" was selected.
  • Budget 2023 Example: Fish and Fish Habitat Program will help to restore lost protections for fish and fish habitat in the near term, while ensuring the long-term sustainable and productive fisheries for generations to come through larger fish stocks, therefore "No significant generational impacts" was selected.
  • Budget 2024 Example: More Affordable Child Care provides lower-income families with access to more affordable child care options. While the measure benefits children and young people through improved access to early learning and care, it also provides significant economic and social benefits to parents. As the benefits are distributed across multiple generational groups, "No significant generational impacts" was selected.

5. A) Barriers to Participation or Access or Negative Impacts

This section should be used to identify the gender and demographic groups that are expected to face a barrier to participation/access or be negatively affected by the proposal. Please select the appropriate checkbox(es) and identify the demographic characteristics of the impacted group(s). Demographic characteristics should only be selected if they are predominant relative to the Canadian population as a whole.

If no barriers to access/participation or negative impacts are anticipated, you may proceed directly to section 6. However, if these have been identified then please complete section 5 B) GBA Plus Responsive Approach.

Barriers to Access or Participation

Barriers to participation or access are not always immediately apparent but should always be carefully considered. These barriers often stem from existing systemic inequalities and may not result directly from the proposal itself. This section may also be used to identify instances where the proposal could inadvertently reinforce or perpetuate barriers. If a barrier has been identified for specific demographic groups, section 5b (i) should be completed.

• For example, a proposal may create an opportunity for one group, while inadvertently perpetuating  inequalities or creating  barriers for another. For example, a program to promote coding among elementary school students may for instance experience low uptake from children in low-income families due to high participation fees. While this may not constitute a direct negative impact, such barriers should be identified, and proactive strategies should be developed wherever possible. Similarly, proposals should consider the unique circumstances of people living in rural and remote communities. This could include using multiple communication channels to reach Canadians without high-speed internet access, offering personalized support, and tailoring program delivery to improve accessibility for rural populations.
  • Budget 2021 Example: Creating New Opportunities for Skilled Tradespeople is expected to primarily benefit men, who are overrepresented in most Red Seal trades (86 per cent of apprentices are men). Women make up approximately 14 per cent of apprentices overall and are less likely to be registered in a Red Seal trade (59 per cent versus 81 per cent). To acknowledge and address this disparity and to not perpetuate an existing inequality, an additional $5,000 per apprentice position ($10,000 in total) will be provided to incentivize employers to hire and train apprentices from underrepresented groups, including women, Black and racialized Canadians. In this example, "Predominantly Women" would be selected and the expected barriers explained in the text box. Section 5b (i) would then be completed.
  • Budget 2023 Example: Investing in Urban, Rural, and Northern Indigenous Housing Strategy is expected to benefit Indigenous people who lack access to suitable housing in urban, rural and Northern communities. The need for improved housing is particularly acute for Indigenous women and girls, who may be at heightened risk of violence when experiencing homelessness, including intimate partner or family violence. Barriers to participation may also arise for Indigenous women due to caregiving responsibilities or geographic isolation, which can limit their ability to engage in consultation processes. As such, "Predominantly Women" and "Indigenous Peoples" will be selected, accompanied by an explanation of anticipated barriers in the text box. Section 5B i) would then be completed.
  • Budget 2024 Example: Launching the Canada Disability Benefit will provide new income support to low-income persons with disabilities. However, some people may face  barriers in accessing this support. For example, people living in remote or rural areas may encounter difficulties in  accessing departmental services. Additionally, Black or other racialized people and Indigenous people may experience cultural and legal barriers that limit access to services. Given these considerations the following groups should be selected in 5a;"Indigenous Peoples", "Black or other racialized / visible minority communities", and "Rural or remote" "Persons with Disabilities" and "Lower Income. A clear explanation of the anticipated barriers should also be provided in the text box, and Section 5b (i) completed.

Negative Impacts

Negative impacts arise when a particular group is materially disadvantaged, either intentionally or unintentionally, as a result of the initiative being proposed. If the proposal is expected to have negative impact(s) on specific demographic groups, complete section 5b (ii).

• Budget 2021 Example: Supporting Safe Air Travel includes advancing the Known Traveler Digital Identity pilot project. Research indicates that facial recognition technology may lead to increased scrutiny and delayed processing time for certain demographics. In this case, "The proposal carries, or could carry, negative impacts for one or more specific demographic group(s)" should be selected. The relevant demographic characteristics of the affected group(s) should be identified, and a clear explanation provided in the text box, and section 5b (ii) completed.
• Budget 2022 Example: Clean Electricity may negatively impact coal mining communities through job losses, income insecurity, re-training requirements, and increased competition for employment in local industries. People over the age of 60 who remain in the labour market may face significant economic and social challenges, as they may be less able to adapt to a new clean electricity system. In this case, the checkbox for "The proposal carries, or could carry, negative impacts for one or more specific demographic group(s)" should be selected. The relevant demographic characteristics of the affected groups should be identified, a clear explanation provided in the text box, and section 5 B) ii. completed.
• Budget 2023 Example: Fish and Fish Habitat Protection Program may have negative impacts on Indigenous people due to potential project development and the associated influx of workers who move closer to their communities. In this example, the checkboxes for "The proposal carries, or could carry, negative impacts for one or more specific demographic group(s)" and "Indigenous Peoples" should be selected. A clear explanation of anticipated negative impacts should be provided in the text box and Section 5B) ii completed (see page 22).
• Budget 2024 Example: Avoidance of Tax Debts targets shareholders and prevents them from taking advantage of the tax system. It prohibits shareholders of private companies from transferring assets to another corporation to avoid paying taxes on their initial investment. The measure is intended to have a negative impact on those engaging in such practices; therefore, no mitigation strategy is required in Section 5b. Men and higher-income people are expected to be disproportionately affected by this measure. As such "Men (60%-79%)" and "Higher Income" should be selected in Section 5a, with a supporting explanation provided in the text box.

5. B) GBA Plus Responsive Approach

This section should be completed if section 5a was completed and should be used to describe any program designs or implementation elements associated with the proposal that seek to reduce potential barriers to access/participation or to mitigate negative impacts of the proposal.

i. Steps for addressing potential barriers to access or participation

• This section should be completed for proposals that identified groups facing a potential barrier to access/participation in section 5a. This section can also be proactively completed even if no barriers to access/participation or negative impacts have been identified in 5a, to prevent potential future occurrences of adverse impacts. A GBA Plus Responsive Approach must demonstrate concrete efforts to minimize possible negative impacts of a measure on specific people or groups, or outline plans to proactively reduce barriers to access and participation.
  • Budget 2019 Example: Expanding the Canada Service Corps  targets youth across the country, offering opportunities to build leadership skills. Recognizing that some youth may experience barriers to participation, the program developed new incentives and supports to address challenges identified by underrepresented youth, including targeted outreach to increase participation amongst young men and boys.
  • Budget 2022 Example: Renewing and Expanding the Oceans Protection Plan recognizes that some partners such as Indigenous people, are often located in remote areas, where reliable internet access is limited. To help reduce these barriers, the Plan will continue to implement measures, such as regional engagement sessions to reach a broader range of communities.
  • Budget 2023 Example: In alignment with the Investing in Urban, Rural, and Northern Indigenous Housing Strategy, people experiencing a higher incidence of core housing need are often excluded from consultation processes. To ensure that the Strategy is informed by lived experience of those facing inadequate housing, people from these groups will participate in engagement sessions. Barriers to participation will be addressed through the provision of honoraria, child care support, and flexible in-person/virtual attendance options.
  • Budget 2023 Example: In the example, Supporting Advanced Transportation Technologies, social barriers faced by women in STEM are taken in consideration with the inclusion of proposal design elements that promote access and support increased participation. In addition to ongoing efforts to advance diversity and representation in staffing, Transport Canada's Motor Vehicle Test Centre hosts internship programs specifically targeting women in STEM fields.
  • Budget 2024 Example: Investing in Canadian Start-Ups will introduce new venture capital funding to support the success of Canadian technology leaders. However, women and racialized Canadians are more likely to reside in urban areas, meaning people in rural and remote locations will struggle to benefit from initiatives targeted at urban centers. To ensure fair spending, the measure will use available data to guide the allocation of funding across regions and ensure that the needs of all relevant communities are considered in implementation.

Mitigation measures to respond to potential negative impacts

• Complete this section only if specific groups were identified in Section 5a as potentially facing negative impacts.
• Where potential negative impacts have been identified through the GBA Plus assessment, it is expected that mitigation measures have been considered. These measures should be described in sufficient detail to clearly convey:
  • The scope of the mitigation and its expected effect
  • Any associated costs, where applicable, along with source of funding for implementing the measure.
• If mitigation measures have not been considered despite the GBA Plus identifying potential differential or negative impacts, additional information must be provided explaining how and when mitigation measures will be considered going forward.
• For measures specifically designed to address inequality by favoring a particular target group, please select "targets a specific client base; no mitigation measures are proposed to address the differential impact on groups outside of the target client base."
  • Budget 2021 Example: In the Supporting Safe Air Travel example outlined above, "The proposal includes mitigation measures" would be selected and a description of the actions taken provided, to ensure that advanced technologies used for identity verification, such as facial recognition, do not introduce negative impacts based on disability, ethnicity, age or gender.
  • Budget 2022 Example: In the Clean Electricity measure also highlighted above, the Regional Energy Tables and Pan-Canadian Grid Council will prioritize diverse and inclusive membership, as well as broad-based engagements throughout their work. These efforts are intended to help mitigate potential negative impacts on workers and communities. By supporting the transition to a net-zero electricity system, these initiatives will also create significant economic opportunities through the development of new industries, markets, supply chains, and jobs, and enable communities to benefit from and participate in the clean energy economy.
  • Budget 2023 Example: As noted above, the Fish and Fish Habitat Protection Program has the potential to infringe on Indigenous and treaty rights. To address these impacts, the Department of Fisheries and Oceans will work collaboratively with and provide support to Indigenous people to engage in consultations on project decisions that may adversely affect their communities.

6. Gender Results Framework

Gender Results Framework

• The Gender Results Framework (GRF) is a whole-of- government tool to help define what is needed to achieve greater equality and to determine how progress will be measured going forward. Not all proposals will directly advance the goals of the GRF. Only those proposals that demonstrably move the needle on the GRF should be articulated in this section of the template. 
• For examples of measures identified as advancing the GRF, please refer to the Budget 2024's Impacts Report.
• For proposals that advance the GRF, please indicate which pillar will be advanced, by selecting the most relevant goal (e.g. equal and full participation in the economy) or objective (e.g. reduced gender wage gap) from the corresponding drop-down menu. Please include an explanation of how the proposal advances the GRF in the text box at the end of this section. More information on these goal statements, objectives and indicators can be found on Women and Gender Equality's website.
• Although only gender is included in the title of the framework, it is aligned with the Government of Canada's GBA Plus policy, ensuring that gender is considered alongside other intersecting identity factors. Wherever possible, intersecting identity factors should be reflected in the analysis of relevant indicators. For example, a measure that is designed to promote literacy among Indigenous people could be described as advancing the Education and Skills Development pillar. For more information, please see examples below.
  • Budget 2022 Example: Increasing the Capacity of Superior Courts is expected to advance the Leadership and Democratic Participation Pillar. Expanding judicial capacity helps improve access to justice for all Canadians by addressing court delays, and strengthening public confidence in the justice system. New judges are selected through a superior courts judicial appointment process that aims to achieve a gender-balanced bench, reflecting the diversity of Canadian society. Since October 2016, 57 per cent of appointed judges have identified as women, 4 per cent as Indigenous, 10 per cent as racialized, 1 per cent as a person with a disability, and 7 per cent as a member of the 2SLGBTQI+ community.
  • Budget 2023 Example: Helping Canadians Stay Active is expected to advance the Poverty Reduction, Health, and Well-Being Pillar. While this measure will support physical activity for all Canadians, it may particularly benefit certain groups who face barriers to physical activity due to socioeconomic or environmental factors. These groups include Indigenous people, Black and racialized people, newcomers, low-income households, women and girls, 2SLGBTQI+ people, and persons with disabilities. By promoting equitable access to physical activity, this program has the potential to improve health outcomes and increase the number of years Canadians can live in good health.
  • Budget 2023 Example: Establishing the NATO Climate Change and Security Centre of Excellence in Montréal will demonstrably advance the Gender Equality Around the World Pillar. The Centre will aim to address the increasing threat of climate change, with a strong focus on the disproportionate impacts on women and diverse populations in developing and conflict affected countries. The initiative recognizes that countries with greater gender equality tend to be more peaceful and better equipped to prepare for and respond to climate-related disasters and security challenges. 
  • Budget 2024 Example: Empowering Indigenous Youth is expected to advance the Education and Skills Development Pillar. This measure supports strong pathways for Indigenous youth to engage with one another, helping to build education and leadership capacity in these communities.
  • Budget 2024 Example: Taking Assault Weapons Off Our Streets will notably implicate the Gender-based Violence and Access to Justice Pillar. Through the Firearms Buyback Program, access to assault-style firearms will be significantly reduced, which may help address the high rates of firearm-related intimate partner violence in Canada. By limiting access to these weapons, the measure supports broader efforts to reduce gender-based violence.

7. Public and Stakeholder Engagement

This section seeks to confirm whether the public was engaged on the proposal and to understand the nature of the feedback received during those engagements.

General Comments

• Please describe the nature and format of any public consultations, including when during the development of the proposal they occurred and how members of the target population  were engaged in the process.

8. Monitoring and Evaluation

This section seeks to collect information on how the performance of the proposal will be actively monitored from a GBA Plus perspective. Please consider this section in relation to the quality of life domains identified in the proposal template.

General Comments

• Recent federal budgets have emphasized the importance of disaggregated data collection across government programs to improve inclusiveness and inform evidence-based decision-making. Where feasible, please describe any plans to improve the collection of disaggregated administrative data and to strengthen reporting practices associated with this proposal.
• If no such plans are currently in place, please outline any future data collection, or provide a rationale for the absence of a data collection plan.
• In some cases, it may be determined that no further monitoring is required. If so, clear justification must be provided in this section.

9. Data Sources

This section seeks to collect information on what data sources were used to inform this analysis. Were there any notable data gaps?

General Comments

This section should be used to clearly identify the source(s) of information used to support the analysis. Formatting is not required, but please hyperlink any URLs where possible.

• Indicate your data sources by selecting the appropriate checkboxes and providing additional details in the right-hand column (e.g. hyperlinks, table names, articles, etc.). If any supporting information is sensitive and should not be made publicly available, please clearly indicate which elements are confidential.
• Please also identify any notable data gaps that may limit the analysis.

10. Summary GBA Plus Statement

General Comments

• Please provide a summary of the GBA Plus assessment (not the proposal itself), drawing on information from questions 3 to 6 of this questionnaire. If applicable, include any findings related to equality and the Gender Results Framework, from question 6.
• The description should be written in a neutral, factual tone and avoid promotional language or value-laden language. See Budget 2024's Impacts Report for examples.
• The statement should include the following key elements:
• A clear identification of the primary target population for the proposal.
• An overview of the expected impacts (direct, indirect, and/or negative) on different groups of women, men, and gender-diverse people, where applicable, supported by relevant statistical data.
• A brief summary of any measures, if any, included in the proposal to mitigate anticipated  negative impacts or reduce barriers to access and participation.

11. Approved by

General Comments

• At a minimum, GBA Plus assessments must receive approval from the Assistant Deputy Minister responsible for GBA Plus.
• It is recommended that your department's GBA Plus Focal Point review the GBA Plus Summary Template for consistency across your department. Please include the GBA Plus Focal Point's name and date of review beside their name.  
• Please also include the contact information for the Assistant Deputy Minister responsible for the GBA Plus. Additional contact information may be provided, if required.
• For proposals originating from Finance, sign-off/approval of the GBA Plus is indicated by marking the date of sign-off/approval beside the reviewer's name.

Glossary of Key Terms Related to GBA Plus

Barrier to Access: occurs when certain demographic groups are involuntarily prevented from accessing or benefiting from an initiative, service, program or policy due to pre-existing societal inequities.

Consultation:  the Government of Canada (GoC) has a duty to consult with and accommodate Indigenous groups prior to taking actions or making decisions that may adversely impact potential or established Indigenous treaty rights. While not a legal obligation, the GoC also conducts targeted discourse with subject matter experts (NGO's, Academics, other Government Departments, etc.) as part of a policy or program's development process.

Data Gap: the absence of any quality data or studies to inform GBA Plus.

Demographic Characteristics: the characteristics of a population that have been categorized by distinct criteria—such as age, gender and income.

Direct Benefits: benefits that result from the fulfillment of a proposal's primary objective(s).

Engagement: planned two-way discussions with individuals, groups, or communities, external to the Government of Canada, designed to gather input, clarify information and foster understanding among those affected by a policy or initiative, and to better inform the GoC's decision-making.

Generational Impacts: the impact of a policy or initiative for cohorts of people at different life stages.

GBA Plus Responsive Approach: describes efforts made to minimize the potential negative impacts of a proposal or plans to proactively reduce barriers to access or participation.

Income Distributional Impacts: the impact of a policy or initiative on people within different income quintiles.

Indirect Benefits: accrue to individuals or demographic groups that are not the primary targets of a proposal but may experience additional benefits by providing ancillary support in the implementation of a program or initiative. Benefits received by indirect beneficiaries may also be attributed to an existing relationship with direct beneficiaries (familial, community, etc.).

Long-term Benefits: benefits that are realized more than five years after the implementation of a policy, program or initiative.

Mitigation Strategy:  proactive plans to eliminate or reduce the severity of potential negative impacts prior to the implementation of a policy, program or initiative.

Monitoring and Evaluation: the systematic collection and analysis of evidence on the outcomes of programs to make judgments about their relevance, performance and alternative ways to deliver them or to achieve the same results.

Negative Impacts: unintended harmful, disadvantageous or unfavorable changes in the circumstances of certain demographic groups as a result of a policy or initiative.

Target Group: the particular group that a policy or initiative is intended to reach.

Timing: when was the GBA Plus first conducted for this initiative. Specifically, was it performed at the outset (early), mid-point of the initiative or at a later stage?