[BUDGET] or [OFF-CYCLE] PROPOSAL
Guidance
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.
General Information
Proposal Title
Title that reflects the purpose of the proposal
Sponsoring Minister
Sponsoring Minister and Department (Other Departments if applicable)
Sponsoring Department
Lead Department
(Other Departments)
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)
- Legislation
- Department of Justice has been consulted regarding a Charter Statement
- Regulation
Green Bond Eligibility
- Includes Proposed Expenditures Eligible for Green Bonds
Type of Expenditure
Select Type
- Defence
- Economic Affairs
- Education
- Environmental Protection
- General Public Services
- Health
- 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 (specify the last fiscal year of funding and amount).
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.
Summary
Summary.
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).
Proposal Description
Proposal description.
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).
Rationale
Rationale.
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.
Costing
Costing summary.
CFO Confirmation
In checking the above box, the organization affirms that the Chief Financial Officer (CFO) of the responsible department, agency, or Crown Corporation has confirmed that costing has been submitted in the appropriate template and that resource requirements are fairly, fully, and accurately stated based on the information available, including on an accrual basis.
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, 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.
Guidance on CFO Confirmation
The above check box is intended to confirm that the Chief Financial Officer (CFO) of the responsible department, agency, or Crown Corporation has reviewed the proposal, including proposed and alternative options, and confirms its accuracy and completeness, including:
- The sufficiency of the information provided in the proposal on the financial, asset, and human resource implications of the proposed and alternative options for decision-making purposes.
- If existing departmental resources are being reallocated to fund the proposal, the approach for the reallocation is clearly outlined. This includes clearly identifying the source of existing funding and confirming its availability for reallocation.
- The costing summary indicates any material observations or assumptions on which the CFO's confirmation is based or caveats that may qualify the CFO's position.
- The costing information associated with the proposal is provided using the appropriate costing template (Annex A), in Excel format.
- The CFO is aware of, and the proposal clearly states, the assumptions, risks, or other factors underpinning the costing information provided. In support of this, proposal leads should be encouraged to engage their CFO at an early stage of proposal drafting. CFOs may consult the TBS Office of the Comptroller General when unsure of accrual accounting approach for novel situations.
- Where a proposal includes an omnibus request on behalf of multiple departments or organizations, the CFO confirms the lead department has coordinated with other recipient departments to ensure that all costing is accurate and complete.
Funding Options
Scalability
Scalability.
Alternative Program/Delivery Options
Alternative Program/Delivery Options.
Alternative Sources of Funding
Alternative Sources of Funding
Scalability
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 (be sure to identify the source). 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.
Implementation
Implementation.
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.
Expected Impacts
Domain | Primary domain? | Select no more than 4 indicators per domain, and no more than 6 overall | Evidence/Explanation |
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Prosperity | Choose an item Household income GDP per capita Productivity Access to broadband Household wealth Investment in R&D Federal debt-to-GDP ratio Firm growth Employment Labour underutilization Wages Precarious or gig work Job satisfaction Youth not in education, employment or training (NEET) Access to early learning and child care Child, student and adult skills Post-secondary attainment Future outlook Acceptable housing Poverty Protection from income shocks Financial well-being Homelessness Food security |
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Health | Choose an item Health-adjusted life expectancy Self-rated mental health self-rated health Physical activity 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 |
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Society | Choose an item Sense of pride/belonging to Canada Positive perceptions of diversity Indigenous languages 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 Volunteering Satisfaction with personal relationships (family and friends) Loneliness Accessible environments Time use Satisfaction with time use |
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Environment | Choose an item Air quality Clean drinking water Natural disasters and emergencies Satisfaction with local environment Walkability index Access to public transit Climate change adaptation Greenhouse gas emissions Conservation areas Canadian Species Index Water quality in Canadian rivers Natural capital Waste managment Coastal and marine protection |
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Good Governance | Choose an item Victimization rate Crime Severity Index Childhood maltreatment Household emergency preparedness Confidence in public institutions Voter turnout Representation in senior leadership positions Canada's place in the world Misinformation / trust in media Indigenous self-determination Discrimination and unfair treatment Cyber-bullying Access to fair and equal justice (civil and criminal) Resolution of serious legal problems Representation in corrections and custodial population |
Overview
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) |
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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 |
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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 |
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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" |
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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 |
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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 summarize the environmental and economic impacts identified in the Climate Nature and Economy Lens template (annex 3). This summary should include an explanation of how the proposal is expected to affect the projected level of Canada's greenhouse gas emissions (if applicable), and the extent to which it aligns with the Government of Canada's commitments under the Canadian Net-Zero Emissions Accountability Act and Paris Agreement, some of which are outlined in Canada's 2030 Emissions Reductions Plan. For significant proposals, where applicable, the quantitative economic impact assessment results provided by the Department of Finance (Employment and GDP impacts), should be included. If applicable, the qualitative economic assessment should also be used to highlight salient national, regional, or sectoral impacts.
Expected Regional and Sectoral Impacts
Expected Regional and Sectoral Impacts.
In 150 words or less, please outline any regional and/or sectoral implications of the proposal, including the regional distribution of assets and resources.
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 and Economic Assessment (Annex 3).
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.
Contact
Contact.
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 3: Strategic Environmental and Economic Assessment (SEEA)
Important note: The Cabinet Directive on Strategic Environmental and Economic Assessment (SEEA) came into effect on April 1, 2024, replacing the Cabinet Directive on the Environmental Assessment of Policy, Plan and Program Proposals, also known as the Strategic Environmental Assessment (SEA). The new SEEA applies to proposals submitted to Cabinet for decision, specifically Memoranda to Cabinet and Treasury Board Submissions, regulatory proposals subject to the Cabinet Directive on Regulation, and funding requests submitted to the Prime Minister and the Minister of Finance for decision. The application of the directive includes a standardized template, the Climate, Nature and Economy Lens (CNEL).
All budget and off-cycle proposals must apply a CNEL, and include the completed CNEL template as Annex 3 to the proposal. If a proposal is eligible for an exemption under section 2.2, 2.3, or 2.4 of the SEEA, a rationale must be provided where indicated in the CNEL template, and included in Annex 3. The CNEL template, and embedded guidance, is available at the following link: Climate, Nature and Economy Lens (CNEL) reference template.
Annex 4: Additional Information (as necessary)
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