[BUDGET] or [OFF-CYCLE] PROPOSAL
Budget and Off-Cycle proposals need to be detailed enough to answer any and all questions that may arise (e.g., costing methodology, policy rationale, stakeholder concerns, implementation feasibility, timelines, appropriate authorities), in order to inform decision-making by the Minister of Finance and Prime Minister. They should be concrete, including metrics, clear activities, and milestones where applicable. If the issue is a complex proposal, containing several sub-proposals, the submission should provide a detailed understanding of sub-elements as well as the whole.
Departments are encouraged to engage with working-level contacts at Finance Canada while drafting proposals, to address initial questions or feedback.
For horizontal proposals that implicate multiple organizations, one lead organization should submit a proposal package incorporating the relevant information from implicated organizations when possible. Other implicated ministers should reference the proposal and lead organization in their letter to the Minister of Finance.
Additional requirements or instructions may be communicated to ministers by the Minister of Finance at the beginning of each budgetary cycle.
Title that reflects the purpose of the proposal
Sponsoring Minister and Department (Other Departments if applicable)
Type of Proposal (select one)
- New initiative/activity
- Existing – Modified (expansion or reduction in scope, scale)
- Existing - Renewal Existing Funding Final Year: Select Year
- Off-Cycle Decision Required
- Rationale for why off-cycle decision is required
Requires New or Amended (select as applicable)
- Department of Justice has been consulted regarding a Charter Statement
Green Bond Eligibility
- Includes Proposed Expenditures Eligible for Green Bonds
Type of Expenditure
- Economic Affairs
- Environmental Protection
- General Public Services
- Housing and Community Services
- Public Order and Safety
- Recreation, culture and religion
- Social Protection
- N/A (Not an expenditure measure)
Type of Proposal
Specify whether the proposal relates to a new initiative or activity, the modification (reduction or expansion) of an existing initiative or activity, or the renewal of an existing initiative or activity for which funding is slated to sunset (include the last fiscal year of funding).
Specify whether the proposal is submitted for off-cycle consideration (i.e., if it relates to an immediate, unanticipated pressure with in-year funding requirements). If an off-cycle decision is required, include a rationale in the space provided. The rationale must clearly explain why this proposal cannot wait to be considered as part of the budget process, and why it cannot be internally funded.
Specify whether the proposal requires new or amended legislation or regulation.
Green Bond Eligibility
If the proposal includes new or renewed expenditures, indicate whether they could be considered eligible green bond expenditures, based on the Green Bond Framework guidance, by checking the box in this section. This will trigger further review and due diligence by Finance Canada to confirm eligibility, when and if proposals are approved. Green bond eligible expenditures focus on programs which reduce Canada's GHG emissions and/or have other environmental benefits, such as renewable energy, pollution prevention and control, etc. and are outlined in section 2.1 of the Green Bond Framework.
Type of Expenditure
Select the applicable Classification of Functions of Government expenditure category (only for expenditure-related proposals). This classification is based on the OECD's Classification of the Functions of Government.
Provide a short description of the proposal, in 150 words or less, summarizing the funding proposal and expected results (i.e., the expected incremental change).
Describe the proposal in depth, focusing on the activities that proposed funding would support. The description should also include the following elements (this list is not exhaustive):
- Specification of what operating, grants and contributions, and capital costs (if applicable) will be used for.
- Authorities required and timelines (policy, legislative/regulatory and expenditure (i.e., supply)).
- Concrete discussion of expected outcomes, with clear and measurable deliverables wherever possible.
- Any legal/international obligations in relation to the proposal, including under the United Nations Declaration Act (UNDA).
- For complex or horizontal proposals containing multiple substantive sub-elements, information for each element of the proposal.
Background and Program Interactions
Background and program interactions
Provide contextual information, including (but not limited to):
- Connection to existing policies and programs, within or outside the organization (including, where applicable, provinces and territories). These policies and programs can be either explicitly connected with this proposal, play a complementary role in this space, or conversely detract from the objectives of the proposed program.
- Where applicable, references to past program evaluations, Auditor General reports, studies, or legal risk assessments; relevant Cabinet documents or public announcements; or government priorities (e.g., mandate letters) (links to documents referenced should be included, or copies attached to the proposal).
Present the rationale supporting the proposal and clearly explain objectives, issues and expected results. The rationale section must demonstrate:
- An issue – identify a clear public policy challenge the proposal aims to solve.
- How the proposal responds to the challenge.
- Why government intervention is necessary, and if so, why at the federal level (as opposed to other levels of government) and why intervention is necessary now (i.e., why consideration cannot be deferred to a future budget).
- Why new funding is required (as opposed to internal reallocation or cost recovery).
- Justification for ongoing funding amounts, if applicable.
Substantive costing information (annual cash and accrual profiles, and FTEs) associated with the proposal must be provided using the costing template (Annex A), in Excel format.
In this section, provide a summary of the costing information, including:
- The total gross and net cost of the proposal, including any new funding requirements and sources of funds.
- Detailed assumptions and key drivers of costs.
- Breakdowns of costs and FTE requirements per activity.
- Costing models/formulae where appropriate.
- Where applicable, information on current funding and FTEs (dedicated to the program for proposals to renew or modify, or dedicated to the objective and departmental function for proposed new programs), as well as the regional distribution of FTEs.
Program integrity funding, where applicable, should be clearly identified.
Where costs are offset from internal reallocations (not including current ongoing funding for the same program), the amount and sources of this reallocation should be clearly identified.
For proposals to renew and/or modify existing programs, include a summary of previous funding authorities, funding allocations, and actual expenditures for recent fiscal years, including the current fiscal year ending, and explain any variance between expenditures and authorities (whether over, or under spent). Show the costs of renewing or modifying existing programs as separate top-level line items in the template.
Alternative Program/Delivery Options
Alternative Program/Delivery Options.
Alternative Sources of Funding
Alternative Sources of Funding
Describe the scalability of the funding proposal, including the impact on expected outcomes if the proposal were to be funded at a lower amount than requested. Include a full costing template (Annex A) for the scaled option(s).
Alternative Program/Delivery Options
Present at least one alternative program or delivery option that meets the proposal's objectives, including a full costing template (Annex A). Present at least one option that could be implemented with no new funding. Explain how these alternative options would affect the expected outcomes of the proposal.
Alternative Sources of Funding
Present alternative sources of funding for the proposal. This should include proposed opportunities to offset the costs of the proposal through internal reallocation of existing spending. Other alternatives may include cost recovery or reorienting existing activities. If reallocation or cost recovery are not possible, a robust justification should be included in the 'Rationale' section above.
Describe how and when the proposal would be implemented, including (but not limited to):
- Whether the proposal would be ready to implement in the short-term following announcement, including readiness to seek supply, staff up, and roll out programming at an early opportunity.
- The intended timing and key milestones for securing supply (and, for off-cycle proposals, funding decision), including the implications of any supply delays for implementation.
- Other key implementation steps and milestones, when would they be met, and how would they be monitored.
- Evidence of recent departmental experience implementing comparable proposals on similar timelines (and/or demonstrable progress towards implementing other recent commitments).
- The roles and responsibilities of organizations (e.g., other ministers, departments or agencies, outside partners, etc.) involved in delivering the proposal.
- Key implementation risks.
A detailed implementation plan is expected at the Treasury Board Submission stage.
Service Delivery and Digital Considerations
Service Delivery and Digital Considerations.
Identify and describe any impacts the proposal may have on the delivery of government services and/or digital transformation. For example, potential impacts can include (but are not limited to):
- Improvements to current service delivery processes.
- Enhancements to client service experience.
- Efficiencies as a result of automation.
- Efficiencies as a result of implementing new IT systems, or integrating with existing ones.
For proposed digital solutions, indicate whether new IT elements are leveraging enterprise/common solutions or if they are standardized or customized. The long-term IT run (operational) costs should be outlined. The proposal should also provide an assessment of internal capacity or ability to attract digital talent necessary to deliver the solutions.
Indicate to what extent the Treasury Board Secretariat Office of the Chief Information Officer has been consulted and/or reviewed the proposal.
|Domain||Primary domain?||Select no more than 4 indicators per domain, and no more than 6 overall||Evidence/Explanation|
|Prosperity|| Choose an item
GDP per capita
Access to broadband
Investment in R&D
Federal debt-to-GDP ratio
Precarious or gig work
Youth not in education, employment or training (NEET)
Access to early learning and child care
Child, student and adult skills
Protection from income shocks
|Health||Choose an item
Health-adjusted life expectancy
Self-rated mental health
Functional health status
Children vulnerable in early development
Fruit and vegetable consumption / healthy eating environments
Timely access to primary care provider
Unmet health care needs
Unmet needs for mental health care
Long-term care (access and quality)
Access to supplimentary health insurance
Home care needs met
Cost-related non-adherance to prescription medication
|Society||Choose an item
Sense of pride/belonging to Canada
Positive perceptions of diversity
Knowledge of official languages
Participation in cultural or religious practices, recreation or sport
Sense of belonging to local community
Someone to count on
Trust in others
Satisfaction with personal relationships (family and friends)
Satisfaction with time use
|Environment||Choose an item
Clean drinking water
Natural disasters and emergencies
Satisfaction with local environment
Access to public transit
Climate change adaptation
Greenhouse gas emissions
Canadian Species Index
Water quality in Canadian rivers
Coastal and marine protection
|Good Governance||Choose an item
Crime Severity Index
Household emergency preparedness
Confidence in public institutions
Representation in senior leadership positions
Canada's place in the world
Misinformation / trust in media
Discrimination and unfair treatment
Access to fair and equal justice (civil and criminal)
Resolution of serious legal problems
Representation in corrections and custodial population
Canada's Quality of Life framework was released in Budget 2021, with a set of indicators to monitor Canadians' well-being now and into the future. The most recent data for most of the framework indicators can be found at Statistics Canada's Quality of Life Hub.
Budget proposals should highlight how they contribute to the components of quality of life in Canada, as measured by the framework domains and indicators. This will strengthen consistency across government in assessing the relative impacts of proposals across domains and over time.
Quality of Life — Domains and Indicators
This table includes drop-down lists of Quality of Life framework indicators, grouped by domain.
Please select up to four indicators per domain, to a maximum of 6 total indicators, for which the proposal can be reasonably expected to have a significant positive impact. There is no distinct timeframe that needs to be used when determining Quality of Life impacts. Instead, focus on significant impacts, regardless of when these impacts are expected to occur. Please delete unused domain rows. Please set all unused cells to the "blank" option.
In the primary domain column, select one domain, which is most impacted by the proposal. For example, while an environmental-focused proposal may have secondary impacts on health, the primary domain affected would be environment. In the evidence/explanation column, provide a brief explanation (a maximum of 10 words) of how or why each selected domain would reasonably be expected to be impacted positively by the proposal.
It is possible, although unlikely, that a proposal has no positive impact on any Quality of Life indicator (e.g., winding down of programs, minor regulatory additions). In these cases, remove the entire Quality of Life expected impact table from the proposal.
|Domain||Primary Pillar||Objective||Indicator||Evidence / Explanation|
|Education and Skills Development|| Select objective
More diversified educational paths and career choices
Reduced gender gaps in reading and numeracy skills among youth, including Indigenous youth
Equal lifelong learning opportunities and outcomes for adults
| Select indicator
Proportion of post secondary qualification holders who are women by field of study and qualification type
Proportion of post secondary students who are women, by field of study and credential type
High school completion rate, by gender and for underrepresented groups (including Indigenous Peoples)
High school reading and mathematics test scores, by gender, including those for Indigenous Peoples (based on Programme for International Student Assessment)
Adults' literacy and numeracy test scores, by gender (based on Programme for the International Assessment of Adult Competencies)
|Economic Participation and Prosperity|| Select objective
Increased labour market opportunities for women, especially women in underrepresented groups
Reduced gender wage gap
Increased full-time employment of women
Equal sharing of parenting roles and family responsibilities
Better gender balance across occupations
More women in higher-quality jobs, such as permanent and well-paid jobs
| Select indicator
Labour force participation rate, by gender (including recent immigrants)
Employment rate, by gender (including recent immigrants)
Gender gap in median hourly wages
Gender gap in median annual employment income
Proportion of workers in full-time jobs, by gender
Proportion of time spent on unpaid domestic and care work, by gender
Number of children in regulated child care spaces and/or early learning programs and/or benefitting from subsidies
Proportion of annual household income spent on child care, by economic family type
Proportion of occupational group who are women, including recent immigrants
Proportion of persons employed in temporary, involuntary part-time, or low-wage jobs, by gender
|Leadership and Democratic Participation|| Select objective
More women in senior management positions, and more diversity in senior leadership positions
Increased opportunities for women to start and grow their business, and succeed on a global scale
More company board seats held by women, and more diversity on company boards
Greater representation of women and underrepresented groups in elected office and ministerial positions in national and sub-national governments
Increased representation of women and underrepresented groups as administrators of the justice system
| Select indicator
Proportion of employees in management positions who are women (including intersecting identities), by management level
Proportion of businesses majority owned by women (including intersecting identities), by business size, including small and medium sized enterprises (SMEs)
Proportion of board members who are women (including intersecting identities), by type of board Proportion of seats held by women (including intersecting identities) in national Parliament
Proportion of seats held by women (including intersecting identities) in local governments (provincial, territorial, municipal, First Nations Band Councils)
Proportion of ministerial positions held by women (including intersecting identities) in federal-provincial-territorial governments and Chiefs in First Nations communities who are women
Proportion of federally appointed judges (federal and provincial courts) who are women (including intersecting identities)
Proportion of law enforcement, security and intelligence officers who are women (including intersecting identities), by rank
|Gender-Based Violence and Access to Justice|| Select objective
Workplaces are harassment free
Fewer women are victims of intimate partner violence and sexual assault
Fewer victims of childhood maltreatment
Fewer women killed by an intimate partner
Increased police-reporting of violent crimes
Fewer Indigenous women and girls are victims of violence
Increased accountability and responsiveness of the Canadian criminal justice system
| Select indicator
Proportion of employees who self-report being harassed in the workplace, by gender
Proportion of women and girls aged 15 years and older subjected to physical, sexual or psychological violence by a current or former intimate partner
Proportion of population who self reported being sexually assaulted, since age 15, by gender
Proportion of population who self reported childhood maltreatment (before age 15), by type of maltreatment and by gender
Homicide rate, by relationship to the perpetrator and by gender
Proportion of self-reported incidents of violent crime reported to police, past 12 months, by type of crime and by gender
Proportion of Indigenous women and girls subjected to physical, sexual or psychological violence, by Indigenous identity
Proportion of sexual assaults reported to police that are deemed "unfounded"
|Poverty Reduction, Health and Well-Being|| Select objective
Fewer vulnerable individuals living in poverty
Fewer women and children living in food insecure households
Fewer vulnerable individuals lacking stable, safe and permanent housing
Child and spousal support orders are enforced
More years in good health
Improved mental health
Improved access to contraception for young people and reduced adolescent birth rate
| Select indicator
Prevalence of low income, by economic family type (including single parent households) and by gender
Proportion of individuals living in households that are moderately or severely food insecure, by economic family type (including single parent households) and by gender
Proportion of the population in core housing need, by economic family type (including single parent households) and by gender
Collection rate, by type of beneficiary (child, spouse or both)
Leading causes of death (including suicide rate), by gender
Health-adjusted life expectancy at birth, by gender
Proportion of population that participated regularly in sport, by gender
Proportion of adults who have high psychological well-being, by gender
Proportion of population aged 15-49 that did not use contraception among sexually active population not trying to conceive
Adolescent birth rate (aged 15-19) per 1,000 women in that age group
|Gender Equality Around the World|| Select objective
Increased and meaningful participation of women in peace and security efforts
More women in leadership and decision-making roles, and stronger women's rights organizations
More women and girls have access to sexual and reproductive health services and their rights are promoted
More of Canada's trade agreements include gender related provisions
More women have equitable access and control over the resources they need to build their own economic success and the economic success of their communities
Fewer people are victims of sexual and gender-based violence and sexual exploitation, including in conflict settings and online
More girls and women access quality education and skills training
| Select indicator
Proportion of combined United Nations police and military personnel in peacekeeping missions, by gender
Proportion of women members of parliament
Number of unintended pregnancies
Number of women dying from preventable causes related to pregnancy/childbirth per day
Proportion of Canada's trade agreements that include gender-related provisions
Proportion of countries that impose constraints on women's right to own property
Number of countries with law preventing women from working specific jobs
Number of countries in which a husband can legally prevent his wife from working
Proportion of women subjected to intimate partner violence or sexual violence by a non-partner
Number of women and girls subjected to female genital mutilation
Proportion of illiterate people, by gender
This table includes drop-down lists of the Gender Results Framework pillars, and the corresponding objectives and indicators.
For proposals that advance the Gender Results Framework, please indicate which is the lead pillar (only one) and delete unused cells. There is no distinct timeframe when determining implications for the Gender Results Framework. Instead, focus on impacts that have the potential to demonstrably affect the framework either in the short, medium or long-term.
In the evidence/explanation column, provide a brief explanation of why a pillar will be impacted.
If a proposal will not demonstrably advance the Gender Results Framework, then delete the entire Gender Results Framework table from the proposal.
Summary of Expected Impacts
Summary of Expected Impacts.
Provide an overall summary, in 250 words or less, of the incremental impacts the proposal is expected to achieve; that is, what will be different if this initiative is funded. (Refer to the measure titled Investing in an Urban, Rural, and Northern Indigenous Housing Strategy in the Budget 2023 Impacts Report as an example of a concise summary.)
Provide indicators that will be used to assess the impact and effectiveness of the initiative, drawing on the Quality of Life framework's domains and indicators where relevant, and using other indicators as necessary.
While best practice is to include a forecast of some type, we recognize that in many cases this threshold of evidence will not be available. Nevertheless, the emphasis should be on looking to past evaluations of similar initiatives, academic research, etc. to substantiate claims about expected impacts. Please exercise your judgement and clarify the level of certainty in this section.
Please include any expected impact modelling results (e.g., number of beneficiaries affected, how, and over what time period). Include contributions to Government targets if relevant (e.g., the Sustainable Development Goals).
To complete this section, please draw on the completed GBA Plus analysis (Annex 2) and summarize which demographic groups will directly and indirectly benefit from this proposal, as well as any mitigation measures aimed at addressing barriers or negative impacts.
Please also include highlights of the Strategic Environmental Assessment (Annex 3A). For departments included in the Integrated Climate Lens pilot (ECCC, NRCAN, INF, ISED, TC, PS (emergency management only) and AAFC), please include highlights of qualitative and, if applicable, quantitative analysis of economic and environmental impacts, noting where assessments have been vetted by the Department of Finance and/or the ECCC Centre of Expertise.
Expected Regional and Sectoral Impacts
Expected Regional and Sectoral Impacts.
In 150 words or less, please outline any regional and sectoral/or implications of the proposal, including the regional distribution of assets and resources.
For Integrated Climate Lens pilot departments, please include qualitative assessments of regional/sectoral economic impacts and indicate whether this assessment has been vetted by the Department of Finance. Please also include a quantitative estimate of expected economic impacts if one has been generated by the Department of Finance.
Existing Program Results
Existing Program Results.
For proposals to renew, or that are connected to, existing policies and programs (as outlined in the background section), please provide an overview of results achieved to date, including findings from relevant horizontal and program specific evaluations and audits.
(Legislative / Regulatory Changes)
Legislative / Regulatory Changes.
Where applicable, specify whether legislation or regulation is to be amended or enacted to implement the proposal, provide a description, and indicate the status of preparation.
Charter Statement (if legislation is necessary):
Under the Department of Justice Act, for every bill introduced in either House of Parliament, the Minister of Justice must table a statement that sets out potential effects of the bill on the rights and freedoms guaranteed by the Canadian Charter of Rights and Freedoms. If legislation is required in order to implement the proposal, Justice should be consulted early to ensure a Charter statement is prepared in time for legislation to be tabled.
Note that for proposals that seek to secure an announcement of legislative/regulatory changes but have no associated costings, a complete proposal template is required, including a complete "Expected Impacts" section, Gender Based Analysis Plus (Annex 2) and Strategic Environmental Assessment (Annex 3A).
Stakeholder and Communications Considerations
Stakeholder and Communications Considerations.
Identify stakeholder and communications considerations including any engagement undertaken to develop this proposal, anticipated stakeholder reaction, and recent media coverage. Note whether any aspects of the proposal are sensitive due to negotiation, commercial, security, confidentiality, or other considerations.
Proposed Public Description of Proposal
Proposed Public Description of Proposal.
Describe in 150 words or less the proposed action(s), funding recipient(s), and expected result(s) and impact(s), in language suitable for publication (e.g., in the budget). For complex proposals, the use of charts, tables or infographics, as well as examples, is encouraged and the underlying data should be attached.
Include the name, title, email address and telephone number of the primary contact(s) in your organization for Department of Finance analysts to contact regarding this proposal.
Complete and attach the following annexes:
Annex 1: Proposal Costing (Excel)
Attach a completed costing template, in Excel format, containing substantive costing information (annual cash and accrual profiles, and FTEs) associated with the proposal. Include detail supporting the costing summary provided in the body of the proposal.
Annex 2: Gender-Based Analysis Plus (GBA Plus)
All budget and off-cycle proposals must include a comprehensive and rigorous GBA Plus summary that explains the direct and indirect benefits of the proposal, as well as any mitigation measures where a barrier or negative impact has been identified. This analysis should also include a description of plans for disaggregated data collection. See the Department of Finance GBA Plus template and user guide.
Annex 3a: Strategic Environmental Assessment (SEA)
Attach the results of your strategic environmental analysis in this annex. This should include analysis, any supporting documents, and a summary of key findings. If applicable, include an explanation of how the proposal is expected to affect the level of Canada's greenhouse gas emissions, and the extent to which it aligns with the Government of Canada's commitments to exceed Canada's 2030 emissions target and achieve net-zero greenhouse gas emissions by 2050.
Annex 3b: Integrated Climate Lens (for pilot department initiatives)
For AAFC, ECCC, INFC, ISED, NRCan, PS (emergency management only) and TC – Attach the results of your Integrated Climate Lens analysis in this annex. It should include analysis and a summary of key findings. This includes an explanation of qualitative findings and, if applicable, quantitative economic and environmental impacts.
Annex 4: Additional Information (as necessary)
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