PACP committee briefing binder: Appearance of Deputy Minister of Employment and Social Development Canada, Report 10 – Specific COVID-19 Benefits, February 2, 2023

2.a. Key facts note – OAG report on the performance audit of Specific COVID-19 Benefits

Issue

On December 6, 2022, the Auditor General of Canada tabled her report in the House of Commons on the performance audit of Specific COVID-19 Benefits.

Background

On December 17, 2021, An Act to provide further support in response to COVID-19, also known as Bill C-2, received Royal Assent. This Act serves to extend or create specific benefits and programs related to COVID-19.

The Act also requires that the Auditor General (AG) of Canada complete a performance audit of certain COVID-19 benefits and programs. The benefits and programs included in this audit are:

• the Canada Worker Lockdown Benefit (“CWLB”)
• the Canada Recovery Benefit (“CRB”)
• the Canada Recovery Sickness Benefit (“CRSB”)
• the Canada Recovery Caregiving Benefit (“CRCB”)
• the Canada Emergency Response Benefit (“CERB”)
• the Employment Insurance Emergency Response Benefit (“EI-ERB”)
• the Canada Emergency Wage Subsidy (“CEWS”) program

The AG has now completed this audit examining whether Employment and Social Development Canada (ESDC) and the Canada Revenue Agency (CRA) delivered COVID-19 benefit/subsidy payments that were both efficient and effective, and on December 6, 2022, released its report.

Verification and validations controls were studied as part of the performance audit, as well as the CRA’s capacity to recover ineligible payments.

CERB total recipients: 8.5 M unique recipients including EI-ERB at 3.7M unique recipients.

Of the $74B overall paid out to recipients, $36B was paid to EI-ERB recipients.

Note: Programs ended on different dates, and applications could be submitted for a specific time period once a benefit program ended. This exhibit reflects all payments made for the Canada Emergency Wage Subsidy up to May 2022 and for each benefit program for individuals up to July 2022.

Source: The Canada Revenue Agency and Employment and Social Development Canada.

Key facts

The December 6, 2022 AG report found that:

• ESDC and the CRA effectively delivered COVID-19 emergency programs to provide relief to individuals and employers affected by the pandemic, preventing a rise in poverty, mitigating income inequalities, and helping the economy rebound
• overpayments of $4.6 billion were made to ineligible individuals, and it is estimated that at least $27.4 billion of payments to individuals and employers should be investigated further
• ESDC and CRA’s post-payment verification plans did not include verifying payments made to all identified recipients at risk of being ineligible for COVID‑19 benefit programs
• efforts to collect amounts owing have been limited to date and approximately $2.3 billion in overpayments have been recovered

As part of the 2020 Fall Economic Statement, the Government announced $260.4 million over 4 years for ESDC and the CRA to increase their respective capacities to detect, investigate and address cases of error, misrepresentation/abuse and fraud related to the CERB.

From this, ESDC received $114.3 million to enhance integrity measures to continue to detect, investigate and address high-risk cases of error, misrepresentation/abuse and fraud in the EI-ERB and committed to completing 157K post-payment verifications over 4 years.

ESDC efforts and recovery activities to date include:

• In the spring of 2020, ESDC began verification activities, with a focus on addressing higher-risk areas, where fraud and identity theft were more likely to occur. As of fall 2020, payments were stopped on more than 30,000 potentially fraudulent applications. This represented approximately $42 million in payments. In addition,12,507 files suspected of fraud were referred to the RCMP for further investigation
• In order to get support out to Canadians as quickly as possible, those who applied for the EI-ERB at the beginning of the pandemic through Service Canada received an advance EI-ERB payment. In November 2021, Service Canada began reaching out directly to those individuals who went off EI-ERB prior to that payment being reconciled
• The $4.6B is divided into 2 categories. Approximately 1.8 million people received notices of debt for overpayments due to unreconciled advance payments, for an amount of $3.1B, of which $1.68B has been repaid as of January 6, 2022
• The remaining $1.5B to approximately 711,000 recipients are for those who received more than one benefit in a given period, which CRA is responsible for recovering
• Almost half of the $27.4 billion of payments is related to the Canada Emergency Wage Subsidy ($15.5B), which was administered by the CRA. The remaining $12B in potentially ineligible payments to be investigated relates to individual benefits programs such as the Canada Emergency Response Benefit (of which EI-ERB is included), Canada Recovery Benefit, and Canada Worker Lockdown Benefit
• The CERB and EI ERB are presented in aggregate in the audit, and amount to $9B in potential overpayments to approximately 2 million recipients. Of this amount, approximately $1.6B can be attributed to the EI-ERB administered by ESDC
• As part of its post payment verification activities, ESDC has sent over 55,000 fact-finding letters to potentially ineligible recipients requesting proof of eligibility. This work will continue throughout 2023 to 2024 and 2024 to 2025
• As of January 18, 2023, 32,609 EI-ERB debtors have fully repaid their debt for a total of $68.2M. This includes voluntary payments, EI recoupment if the debtor is still in receipt of benefits, collection activities by CRA including negotiating a payment arrangement and CRA set offs

Key messages

• The Government of Canada thanks the Office of the Auditor General of Canada for its work on this report
• The Auditor General concluded that the Government’s COVID-19 benefit programs achieved their objectives in terms of helping mitigate poverty and income inequality as well as facilitating an economic rebound
• The attestation-based application process approved by Parliament was the only effective way to get money into the hands of Canadians rapidly
• The Government was fully aware of the risks associated with this approach
• Using an attestation-based application approach is an acknowledged best practice by the International Public Sector Fraud Forum (IPSFF) when providing rapid supports
• The attestation-based application process was balanced by a risk-based integrity framework at the back-end that is focused on post-payment verifications
• ESDC delivered the Employment Insurance Emergency Response Benefit, and used data analytics to assess 100% of all EI-ERB applications for potential misrepresentation. The Department has committed to completing 157,000 post payment verifications over a 4-year period
• The Government has a strong post-payment verification plan that it will continue to advance methodically
• While the worst of the pandemic may seem behind us, Canadians and businesses continue to face significant challenges, including the rising cost of living, combined with high debt loads
• Applicants found to be ineligible will be required to repay the amount owed; however, the Government is committed to continuing to provide an empathetic, people-first approach in its efforts to recover ineligible payments, and working with Canadians to ensure they will not be put into financial hardship by having to repay the emergency benefits they received

Annex – Supplementary information on COVID-19 benefits post-compliance verifications

6.1 million to incarcerated recipients (incarcerated recipients for both CRA and ESDC): For Service Canada there were approximately 159 ERB recipients who were incarcerated during part or all of their ERB period (approximately $1 million in payments). These files are/will be reviewed to determine eligibility. For federally incarcerated individual, CRA and ESDC established information sharing agreements with Correctional Service of Canada which resulted in files being blocked from being paid or allowed for the recovery of any payments issued to ineligible individuals. For provincially incarcerated individuals, ESDC will need to conduct post-payment verifications to determine eligibility.

$1.2 million in payments to deceased people: As part of the intake control in place for the delivery of EI ERB, a verification of the individual's identity through the Social Insurance Register (SIR) was conducted. Applications were not processed in situations where the applicant’s death was registered in the SIR. Service Canada conducted in-depth validation and applications were not processed until the restriction could be lifted. In addition, verifications of the deceased status was done through a CRA data exchange and data analytics were used to identify if the death was subsequently registered in the SIR. Despite these measures, there were there were 10 individuals that have passed away after applying and received EI ERB for a value of approximately $70,000.

$1.6 billion to individuals who appear to have quit their jobs (instead of losing it due to COVID-19): Due to the subjective nature of the criteria, the difficulty of proving eligibility after the fact and undue burdn investigation would create Service Canada will apply a risk managed approach to these cases.

Recipients who did not reside in Canada: These cases will be reviewed as part of our post payment verification plan to confirm if the residency* eligibility criteria was met. A risk based approach will be applied.

*Residency: The intent is for the EI ERB to be available to a person who makes Canada their home and who ordinarily lives here, even if it is for a limited period of time. Therefore, unlike EI Regular benefits, the EI ERB is available to a claimant who is temporarily outside of Canada, if they make Canada their home and ordinarily live here.

2.b. Comparison chart for individual benefits program potential overpayments – detailed ADM dashboard

3.a. Decision to choose the post-payment verification option

Issue

What was the rationale for the Government’s decision to use post-payment verification measures for COVID relief benefits?

Background

As part of its response to the COVID-19 pandemic, the Government of Canada selected a simplified attestation-based approach to enable fast delivery of emergency benefits to millions of Canadians.

Using an attestation-based application approach is an acknowledged best practice by the International Public Sector Fraud Forum (IPSFF) when providing rapid supports.

This attestation-based approach included post-payment integrity measures to verify eligibility of emergency benefits. Although this approach created the potential for many Canadians to receive overpayments (in error or deliberately through fraud), it was selected by the Government of Canada to ensure that income support went to vulnerable Canadians and residents as quickly as possible. A similar approach was taken for subsequent temporary recovery benefits, with additional up-front verification procedures.

While Canada Emergency Response Benefit (CERB) was communicated to Canadians as one single benefit, it had 2 streams: CERB which was administered by the CRA, and Employment Insurance – Emergency Response Benefit (EI-ERB) which was administered by Employment and Social Development Canada (ESDC).

The EI-ERB was intended for individuals with insurable income, whereas the CERB was intended for individuals, such as self-employed individuals, whose income was not insurable and who were not eligible for EI.

The CRA also administered the Canada Recovery Benefit (CRB), the Canada Recovery Sickness Benefit (CRSB), the Canada Recovery Caregiving Benefit (CRCB), and the Canada Worker Lockdown Benefit (CWLB).

As part of their integrity work, ESDC and the CRA have assessed all COVID-19 benefit program applications against the eligibility criteria and are applying a risk-based approach to post payment verifications that focuses on the highest risk files and the greatest dollar value at risk. Note that while 100% of cases are reviewed, it would not be cost effective or in keeping with international and industry best practices to investigate 100% of all potentially ineligible claims.

The repayments of COVID relief benefits includes repayments of the Canada Worker Lockdown Benefit, a mandate commitment of the Minister of Employment, Workforce Development and Disability Inclusion.

Key facts

ESDC has sent over 55,000 fact-finding letters to claimants related to the eligibility requirement that they earned a minimum of $5,000 before taxes in 2019 or in the 52 weeks prior to the claim.

As of November 2022, the CRA has issued 863,476 notices of redetermination for a debt of $3.6B and received approximately 600,000 repayments from 369,000 individuals totaling $962M.

While there will not be any penalty or interest for workers if they received a payment in error, they may be required to repay the benefits for which they were determined to be ineligible. Under the Financial Administration Act, the CRA and ESDC have an obligation to collect amounts owed to the Government, including debts resulting from COVID-19 income support payments.

Once debts are established, the CRA works with clients to establish repayment schedules, considering their ability to pay. This approach takes into account the financial circumstances of the person, and may include deferral of debt for those who cannot repay at that time. Canadians also have access to formal hardship assessments where repayment is not financially possible.

Key messages

As found in the Auditor General’s report, the Government’s COVID-19 benefit programs, including the CERB, achieved their objectives in terms of helping mitigate poverty and income inequality and in facilitating an economic rebound.

The attestation-based application process used for the CERB was the only effective way to get money into the hands of Canadians rapidly during the pandemic.

The Government was fully aware of the risks associated with this approach, and its communications on the CERB was clear that eligibility for the benefit would be verified once tax data became available. Using an attestation-based application approach is an acknowledged best practice by the International Public Sector Fraud Forum (IPSFF) when providing rapid supports.

For the CERB, the front-end attestation-based application process was balanced by a back-end risk-based integrity framework focused on fraud detection, prevention measures and post-payment verification of claimants’ eligibility.

Anticipated questions

Why was post-payment verification the option selected?

The CERB application process was created to ensure that it was easy to understand and easy to apply. This included an attestation-based application system, where individuals attested that they met the criteria.

The Government was fully aware of the risks associated with this approach, and its communications on the CERB was clear that eligibility for the benefit would be verified once tax data became available. Using an attestation-based application approach is an acknowledged best practice by the International Public Sector Fraud Forum (IPSFF) when providing rapid supports.

For the CERB, the front-end attestation-based application process was balanced by a back-end risk-based integrity framework focused on fraud detection, prevention measures and post-payment verification of claimants’ eligibility.

Did you anticipate challenges in undertaking a post-payment verification?

Although it was understood that an attestation-based approach created the potential for many Canadians to receive benefits for which they were ineligible, this approach was taken to ensure that income support went to vulnerable Canadians and residents as quickly as possible.

The requirements for up front documentation were reduced to expedite payments during the crisis. As a result, the threat and risk of vulnerabilities to fraud were inherently higher when compared to traditional EI claims, leading to people receiving benefits to which they may not have been entitled.

Given the known areas of risk, ESDC began verification activities to validate clients’ EI-ERB eligibility in spring 2020. A focus was placed on addressing higher-risk areas, where fraud and identity theft were more likely to occur.

New detection methods were applied as part of ESDC’s overall plan to address fraud as early as possible. Starting in mid-May 2020, ESDC reviewed applications that were considered to have reasonable grounds to be considered fraudulent. As of fall 2020, payments were stopped for more than 30,000 potentially fraudulent applications. This represented approximately $42 million in payments.

What other verification methods were discussed/considered when designing these benefits?

While there was discussion of other verification methods in the design of the benefits, it was clear that the attestation-based application process used for the CERB was the only effective way to get money into the hands of Canadians rapidly during the pandemic.

The Government was fully aware of the risks associated with this approach, and its communications on the CERB made clear that eligibility for the benefit would be verified once tax data became available.

3.b. Preparation that was undertaken to address any anticipated challenges arising from the post-payment verification

Issue

What preparation was undertaken to address any anticipated challenges arising from the post-payment verification of COVID-19 benefit programs?

Background

The unprecedented nature of the global pandemic in mid-March 2020 meant that developing policy, conducting economic analysis, drafting legislation, preparing communications products, and putting the Canada Emergency Response Benefit (CERB) in place occurred very quickly.

The purpose of the CERB was to support workers who lost income as a result of the COVID‑19 pandemic. It was intended to:

• help affected workers meet their financial obligations
• allow workers to stay home to help stop further spread of the virus, and
• reduce the disease’s toll on individuals and the health care system

As found in the Auditor General’s report, the Government’s COVID-19 benefit programs, including the CERB, achieved their objectives in terms of helping mitigate poverty and income inequality as well as facilitating an economic rebound.

The attestation-based application process used for the CERB was the only effective way to get money into the hands of Canadians rapidly during the pandemic. The Government was fully aware of the risks associated with this approach, and its communications on the CERB was clear that eligibility for the benefit would be verified once tax data became available.

Using an attestation-based application approach is an acknowledged best practice by the International Public Sector Fraud Forum (IPSFF) when providing rapid supports.

For the CERB, the front-end attestation-based application process was balanced by a back-end risk-based integrity framework focused on fraud detection, prevention measures and post-payment verification of claimants’ eligibility.

While Canada Emergency Response Benefit (CERB) was communicated to Canadians as one single benefit, it had 2 streams: CERB which was administered by the CRA, and Employment Insurance – Emergency Response Benefit (EI-ERB) which was administered by Employment and Social Development Canada (ESDC).

The EI-ERB was intended for individuals with insurable income, whereas the CERB was intended for individuals, such as self-employed individuals, whose income was not insurable.

The CRA also administered the Canada Recovery Benefit (CRB), the Canada Recovery Sickness Benefit (CRSB), the Canada Recovery Caregiving Benefit (CRCB), and the Canada Worker Lockdown Benefit (CWLB).

Key facts

ESDC has sent over 55, 000 fact-finding letters to claimants related to the eligibility requirement that they earned a minimum of $5,000 before taxes in 2019 or in the 52 weeks prior to the claim.

As of January 18, 2023, 32,609 EI-ERB debtors have fully repaid their debt for a total of $68M. Also, 3,849 debtors have partially repaid for a total of $5M.

In addition? ESDC has sent out 1.8M overpayment notices of EI-ERB lump sum payments as a result of the advance payment reconciliation, for an amount of $3B. As of early December 2022, $1.36B has already been repaid out of the 3B.

As of November 2022, the CRA has issued 863,476 notices of redetermination for a debt of $3.6B and received approximately 600,000 repayments from 369,000 individuals totaling $962M.

Key messages

As part of its response to the COVID-19 pandemic, the Government of Canada selected a simplified attestation-based approach to enable fast delivery of emergency benefits to millions of Canadians.

Using an attestation-based application approach is an acknowledged best practice by the International Public Sector Fraud Forum (IPSFF) when providing rapid supports.

This attestation-based approach was designed to verify eligibility of emergency benefits through robust post-payment integrity measures. Although it was understood that this approach created the potential for many Canadians to receive overpayments (in error or deliberately through fraud), this approach was taken to ensure that income support went to vulnerable Canadians and residents as quickly as possible. A similar approach was taken for the subsequent temporary recovery benefits, with additional up-front verification procedures.

ESDC has a strong plan to conduct post payment verifications and we are carrying out this work methodically. We have the resources to perform these integrity measures. ESDC received $114.3 million over 4 years from the 2020 Fall Economic Statement to enhance integrity measures to continue to detect, investigate and address high-risk cases of error, misrepresentation and fraud.

Anticipated question

Would having the e-Payroll in place facilitate the application and verification process?

The ePayroll concept involves employers reporting employees’ payroll information (including salaries and wages) to the government each time they pay their employees through ePayroll-enabled software.

In response to the pandemic, countries with some form of a real-time payroll data reporting system similar to the ePayroll concept, had greater accuracy with targeting support and benefits, and were able to deploy benefits rapidly. For example, Australia’s access to data collected through their solution, Single Touch Payroll (STP), enabled the rapid roll-out of a COVID benefit program through employers; accurately identifying and verifying those in need of support, and reducing mis-payments.

Conceptually, having an ePayroll solution in place could enable ESD Department real-time, electronic access to earnings, employment and demographic data, in a standard format. Having access to real-time data for use in the delivery of benefits could allow for the department to proactively improve compliance measures, or could allow for a breakdown of employees’ income to better assess eligibility, or could even allow some pre-filled employment data to be inserted into a client’s application. To do so would require significant policy and operational changes, robust change management with over one million employer businesses in Canada, in collaboration with other government departments.

3.c. Factors taken into consideration in determining qualifying applicants

Issue

What are the factors taken into consideration in determining qualifying applicants for COVID-19 benefits?

Background

The eligibility criteria for the Canada Emergency Response Benefit (CERB) and subsequent COVID benefits were developed to ensure that the benefits were targeted to workers who had lost employment and income due to COVID-19, and were broad enough to ensure that assistance was provided to all workers with a minimum level of labour market attachment.

While the CERB was communicated to Canadians as one single benefit, it had 2 streams: CERB which was administered by the CRA, and Employment Insurance – Emergency Response Benefit (EI-ERB) which was administered by Employment and Social Development Canada (ESDC).

The EI-ERB was intended for individuals with insurable income, whereas the CERB was intended for individuals, such as self-employed individuals, whose income was not insurable.

The CRA also administered the Canada Recovery Benefit (CRB), the Canada Recovery Sickness Benefit (CRSB), the Canada Recovery Caregiving Benefit (CRCB), and the Canada Worker Lockdown Benefit (CWLB).

The CRB provided financial support to eligible employed and self-employed Canadians who were not entitled to EI and were unable to work or had had at least a 50% reduction in average weekly income due to COVID-19. Among other criteria, applicants needed to have been seeking work during the period, either as an employee or in self-employment to be eligible. Applicants were not eligible if they quit their job or reduced their hours voluntarily, unless it was reasonable to do so. Applicants were also not allowed to turn down reasonable work during the 2-week period for which they were applying.

Depending on when workers applied for the CRB, they received either $1,000 ($900 after taxes withheld) or $600 ($540 after taxes withheld) for a 2-week period, between September 27, 2020, and October 23, 2021, when the CRB was available.

The CWLB followed the CRB with additional criteria to further target support for workers. The CWLB was only available to eligible workers who were directly impacted by a COVID-19-related public health lockdown in their region. The CWLB was available between October 24, 2021, and May 7, 2022, and was key in providing support to Canadians when governments across the country were forced to implement restrictions to limit the spread of the Omicron variant of COVID-19.

CRSB provided $500 per week for up to 6 weeks for workers who were unable to work at least 50% of their normal work schedule because they had contracted COVID-19, had to self-isolate for reasons related to COVID-19, or had an underlying health condition that made them more susceptible to COVID-19.

The CRCB provided $500 per week for up to 44 weeks for workers who were unable to work at least 50% of their normal work schedule because they were required to stay home to provide care to a young child or a family member who required supervision when the school or facility was closed due to COVID-19 or the child or family member could not attend due to COVID-19.

As part of their integrity work, ESDC and the CRA have assessed all COVID-19 benefit program applications against the eligibility criteria and are applying a risk-based approach to post payment verifications that focuses on the highest risk files and the greatest dollars at risk. ESDC and the CRA were provided funding by the Government to conduct risk-based post-payment verifications at a level that balances the number of resources required to investigate potentially ineligible recipient against the amount paid to an individual.

Note that 100% of cases are reviewed, but it would not be cost effective or in keeping with international and industry best practices to investigate 100% of all potentially ineligible claims.

Key facts

ESDC delivered the Employment Insurance – Emergency Response Benefit (EI-ERB) and used data analytics to assess 100% of all EI-ERB applications for potential misrepresentation. The Department has committed to completing 157,000 post payment verifications over a 4-year period, which represents approximately one third (or 30%) of all potentially ineligible claims.

The Department is employing a risk-based approach, which focusses on the highest risk files. It would not be cost effective nor in keeping with international and industry best practices to pursue 100% of all potentially ineligible claims.

ESDC has received $114.3 million to enhance integrity measures to continue to detect, investigate and address high-risk cases of error, misrepresentation/abuse and fraud in the EI-ERB.

Key messages

The CERB application process was created to ensure that it was easy to understand and easy to apply. This included an attestation-based application system, where individuals attested that they met the criteria.

The eligibility criteria for the CERB were developed to ensure that the benefit was targeted to workers who had lost employment and income due to COVID-19, and were broad enough to ensure that assistance was provided to all workers with a minimum level of labour market attachment.

The $5,000 income requirement was designed to be a qualifying threshold to include individuals who had a minimum recent attachment to the labour force.

Although it was understood that an attestation-based approach created the potential for many Canadians to receive benefits for which they were ineligible, this approach was taken to ensure that income support went to vulnerable Canadians and residents as quickly as possible.

A similar approach was taken with additional up-front verification procedures for the COVID recovery benefits including the Canada Recovery Benefit, Canada Recovery Sickness Benefit, Canada Recovery Caregiving Benefit; and, the Canada Worker Lockdown Benefit.

OAG conclusions found that individuals from the groups most impacted by the pandemic were able to benefit from the programs as intended, including those with lower income, women, visible minorities, and Indigenous groups.

Anticipated question

Were qualifying income thresholds too high? Is that why there are so many verifications?

The $5,000 income threshold was a proxy for a minimum level of recent labour market attachment that would warrant temporary emergency income replacement. The threshold was intended to approximate the minimum eligibility of EI, be simple to communicate to Canadians, and to deliver the benefit quickly and effectively during the onset of an unprecedented global pandemic. This income amount threshold was chosen to capture as many individuals as possible, simply and effectively.

3.d. Data on if the amount of overpayments contributed to the increasing level of inflation

Issue

Is there data on the amount of overpayments contributing to the increasing level of inflation?

Background

ESDC does not have data on the relationship between COVID-19 benefit programs and the increase in inflation.

The Auditor General’s December 6, 2022 report does not link the rise in inflation and COVID benefit overpayments.

In his December 12th, 2023 speech^{Footnote 7} to the Business Council of British Columbia, Bank of Canada Governor Tiff Macklem stated that, “One single thing didn’t cause inflation to climb to the highest it’s been in decades”, and cited the combined following factors as contributing to drive prices upward:

• supply chain problems were more widespread and lasted longer than expected. This increased the prices of many goods imported into Canada
• Russia invaded Ukraine, causing the prices of oil and some agricultural products to rise around the world
• when the Canadian economy fully reopened, consumers wanted to catch up on what they had missed during 2 years of lockdowns. But businesses couldn’t keep pace with the higher demand—especially for services

Key facts

According to Statistics Canada the Consumer Price Index (CPI) rose 6.8% year over year in November, following a 6.9% increase in October.

Key messages

N/A

Anticipated question

Did all this waste contribute to inflation?

The Government of Canada created the Canada Emergency Response Benefit (CERB) in response to the unprecedented number of job losses across the country as public health measures were imposed, businesses were shut down and schools were closed due to the global COVID-19 pandemic.

The CERB and the COVID-19 benefit programs that followed helped millions of Canadians by providing financial support to workers who lost income as a result of the pandemic. These programs kept the economy afloat at a time of unprecedented risk, kept people out of poverty, addressed income inequality, and facilitated an economic rebound.

The Auditor General’s report echoed these positive impacts. The report found that the COVID‑19 programs achieved their objective to help Canada avoid a more severe contraction of the economy and the social consequences of, for example, a significant increase in poverty. The report stated that “This financial support allowed the economy to rebound and return to its pre‑pandemic level.”

There is no mention of a connection between inflation and COVID relief benefit overpayments in the report.

4.a. ERB investigation scenarios

Issue

To identify the characteristics of the average claimant subject to post-payment integrity activities.

Background

From March to October 2020, CERB/EI-ERB provided rapid, direct income support to 8.9 million Canadians (taxable weekly benefit of $500 for unemployed workers with employment or self-employment income).

To be eligible a claimant must have stopped working because of reasons related to COVID-19 or were eligible for Employment Insurance regular or sickness benefits or have exhausted their Employment Insurance regular benefits or Employment Insurance fishing benefits between December 29, 2019 and October 3, 2020.

A claimant must have had total insurable earnings of at least $5,000 in 2019 or in the 52 weeks preceding the day on which they make a claim.

Claimants were allowed to earn income while still being eligible for the benefit – as long as the total did not exceed $1,000 over a period of 4 weeks. This criteria was added to benefit after implementation and retroactively applied to all claims.

The bi-weekly claimant reports served as ongoing confirmation of the claimants’ eligibility, after which the claimant was then paid. EI-ERB post-payment integrity activities focus on confirming compliance with eligibility criteria.

The Government of Canada is committed to working with Canadians who may be required to make a repayment and has indicated from the outset that Canadians will not be put into financial hardship by having to repay the emergency benefits they received.

Service Canada and the Canada Revenue Agency will be working with Canadians who may be required to make a repayment, including establishing a flexible repayment schedule if needed.

Characteristics of claimants to be Investigated

Scenario 1 – Qualifying income ($5,000) investigations

These claims are likely to involve misrepresentation based on qualifying income information on file including most recent tax data:

• the claimants submitted false statements as part of the attestation process
• they had zero or very little insurable earnings in 2019 and/or in the 52 weeks prior to the benefit being made available (March 15, 2020)
• the claimants have not made efforts to correct the false statements
• the claimants have not returned the ineligible payments

Scenario 2 – Working while on claim ($1,000 threshold) investigations

The majority of these cases, the claimants consistently exceeded the earnings while on claim threshold based on detailed earnings data from the Records of Employment:

• the claimants submitted false statements as part of their bi-weekly attestation
• the claimants made false statements and consistently exceeded the $1,000 threshold
• the claimants have not made efforts to correct the false statements
• the claimants have not returned the ineligible payments
• some claimants did not experience an interruption of earnings as a result of the pandemic and some significantly exceeded the threshold

Key messages

EI-ERB was intended to support workers who were gainfully employed but had to stop working or worked reduced hours as a result of the pandemic.

The EI-ERB replaced EI regular and sickness benefits and was intended for individuals with insurable earnings.

The focus of post-payment verification work is on addressing higher-risk claims – those likely to involve misrepresentation.

Claimants were required to attest to meeting the eligibility criteria on a bi-weekly basis. In the majority of cases, the claimant submitted false information on a consistent basis.

The Department has adopted a client-centred approach and files will be reviewed on an individual basis.

Claimants whose files are selected for review will have the opportunity to provide additional information to confirm eligibility.

The Government has indicated from the outset that there will be no penalties or interest in cases where EI-ERB needs to be repaid.

Service Canada and the Canada Revenue Agency will be working with Canadians who may be required to make a repayment, including establishing a flexible repayment schedule if needed.

Canadians will not be put into financial hardship by having to repay emergency benefits they received.

4.b. Repayment amnesty thresholds

Issue

What are the repayment amnesty thresholds?

Background

Although it was understood that an attestation-based approach created the potential for some Canadians to receive COVID-19 benefits for which they were ineligible, this approach was taken to ensure that income support went to vulnerable Canadians and residents as quickly as possible.

The approach to post-payment verifications is intended to be risk-based to balance the need for program integrity, financial stewardship and compassion for Canadians facing financial hardship due to the COVID-19 pandemic.

The Canada Revenue Agency, which is responsible for collecting on repayments, has a compassionate approach in place with repayment flexibilities to ensure individuals found to be ineligible for COVID-19 benefits will not be placed into financial hardship.

At the same time, the Government is committed to the financial stewardship of its programs and has zero tolerance for fraud.

Key facts

The Government has clearly communicated its intent to recover ineligible payments via post-verification work in order to maintain the integrity of the benefits.

It has committed to providing an empathetic, people-first approach to all Canadians, and to work with individuals who need to repay benefits to help them find the payment arrangement best suited to their situation.

Those who are experiencing financial hardship will be assessed considering the client’s ability to pay based on the debtor’s individual financial situation. In cases of hardship, debts may be deferred or written off. In addition, penalties or interest are not charged on emergency benefit overpayments.

This approach is more responsive people’s unique financial situations than an amnesty would be. An amnesty would rely on arbitrary eligibility criteria that may not reflect everyone’s financial circumstances and could risk excluding some claimants.

Under the current flexible repayment approach, these individuals would have their cases reviewed holistically, reducing their vulnerability.

Key messages

The Government has clearly communicated its intent to recover ineligible payments via post-verification work in order to maintain the integrity of the benefits.

It has committed to providing an empathetic, people-first approach to all Canadians, and to work with individuals who need to repay benefits to help them find the payment arrangement best suited to their situation.

Those who are experiencing financial hardship will be assessed considering the client’s ability to pay based on the debtor’s individual financial situation. In cases of hardship, debts may be deferred or written off. In addition, penalties or interest are not charged on emergency benefit overpayments.

This approach is more responsive people’s unique financial situations than an amnesty would be. An amnesty would rely on arbitrary eligibility criteria that may not reflect everyone’s financial circumstances and could risk excluding some claimants.

Canadians found ineligible will not be put into financial hardship by having to repay emergency benefits they received.

Preventing and recovering overpayments is critical to maintaining the public’s trust in the Government and contributes to long-term sustainability of its programs.

4.c. Evaluations performed on the efficacy of the repayment process

Issue

Have evaluations been performed on the repayment process?

Background

ESDC has substantial experience conducting post-payment verification on statutory programs such as EI, CPP and OAS. This experience was leveraged to design the EI ERB post-payment verification plan to ensure consistent treatment of clients.

In March 2021, the Office of the Auditor General (OAG) published their audit report on the Canada Emergency Response Benefit (CERB). The report recommeneded that ESDC and the CRA conduct a formal assessment of the delivery of the CERB in order to apply the findings to the design and delivery of future government emergency response and recovery benefits.

The OAG’s 2021 report also recommended that the Department and Agency finalize and implement their plans for the Canada Emergency Response Benefit post-payment verification work.

ESDC and CRA have each published their formal assessment reports. These reports contribute to the analysis of how the post-payment verification process was implemented in the specific COVID-19 context. ESDC’s report included specific recommendations on post-payment verification for future emergency benefits. It was tabled on November 30,2022 at PACP as per commitment made in the government response tabled on June 8, 2022 to the PACP report entitled “Canada Emergency Response Benefit”, tabled in the House of Commons on February 8, 2022.

Both ESDC and CRA have committed to provide to the Standing Committee on Public Accounts a report on the findings of their post-payment verification work for the CERB by May 31, 2023, including reporting on amounts recovered. This work is underway.

Key facts

ESDC conducted an Evaluability Assessment of the CERB. It was determined that multiple exercises were underway to assess initial results, and consider those results first to determine if further comprehensive evaluation would be required.

Most notably, these exercises included the OAG’s reports on the design and delivery of the CERB and on select COVID-19 benefits. Additionally, ESDC and CRA have each conducted formal assessments of the CERB to identify best practices and lessons learned.

To date, an evaluation of the efficacy of the post-payment verification and repayment process has not been done.

EI, CPP and OAS post-payment verifications have been the subject of internal evaluations and audits as well as OAG reviews on numerous occasions. Results from these evaluations informed the design of the post-payment verfication process for the Covid-19 benefits.

As late as January 2022, the country was still in the grips of a pandemic, further exacerbated by Omicron. The Government waited after the pandemic had subsided at least somewhatbefore initiating post payment verification activities in the spring of 2022.

The Government has clearly communicated its intent to recover ineligible payments via post-verification work in order to maintain the integrity of the benefits.

Both ESDC and CRA have committed to provide to the Standing Committee on Public Accounts a report on the findings of their post-payment verification work for the CERB by May 31, 2023, including reporting on amounts recovered.

Key messages

With the support of Parliament, the Government determined that attestation-based processes were not only the most effective way to get money into the hands of Canadians rapidly, but they were the only way.

This approach is acknowledged as a best practice by the International Public Sector Fraud forum. We made it clear that eligibility would be verified after and that process continues.

ESDC has substantial experience conducting post-payment verification on statutory programs such as EI, CPP and OAS. As well, EI, CPP and OAS post-payment verifications have been the subject of internal evaluations and audits as well as OAG reviews on numerous occasions. This experience and results from these evaluations were leveraged to design the EI ERB post-payment verification plan to ensure consistent treatment of clients.

Post-payment verification activities were subject to various assessments conducted over the last 2 years, including through the OAG 2021 audit of CERB and ESDC’s formal assessment of the delivery of the CERB completed last Fall and tabled at the Standing Committee of Public Accounts on November 30, 2022. The analsyis includes lessons learned and best practices to inform the design and delivery of future.

In addition ESDC committed to provide to the Standing Committee on Public Accounts a report on the findings of their post-payment verification work for the CERB by May 31, 2023, including reporting on amounts recovered.

4.d. Factors contributing to delays in the repayment process and steps taken to remedy them

Issue

What factors contributed to delays in the repayment process and what steps were taken to remedy them?

Background

The Government’s 2020 Fall Economic Statement announced $260 million over 4 years for ESDC and the CRA to increase the capacity to detect, investigate and address cases of fraud or misrepresentation related to the CERB.

To carry out this work, ESDC and CRA developed comprehensive 4-year plans (2021-2022 to 2024-2025) to support post-payment verification activities.

However, the extensions of the Canada Emergency Response Benefit (CERB), the Canada Recovery Benefits, the introduction of the Canada Worker Lockdown Benefit and subsequent adjustments to the program to respond to the spread of the Omicron variant, meant that it was necessary to delay the start of post-verification activities for both ESDC and CRA.

The country was still in the grips of a pandemic, further exacerbated by Omicron as late as January 2022. The Government waited after the pandemic had subsided at least somewhat, to give Canadians much-needed reprieve, before initiating post payment verification activities in the spring of 2022.

Furthermore, ESDC and CRA had to wait for 2020 tax data to become available in order to determine if claimants met the eligibility criteria. This data only became available in August 2021.

Where a person believes they have an overpayment, they may make a voluntary payment and seek to return it before a debt has been established. In these instances, a person self-identifies and once a determination is made that an amount is owing, the debt is established and the repayment arrangements are made with the debtor.

ESDC and the CRA are committed to providing an empathetic, people-first approach to all Canadians, and to work with individuals who need to repay benefits to help them find the payment arrangement best suited to their situation. In the event the debtor indicates that they are experiencing financial hardship, ESDC and CRA will assess the client’s ability to pay based on the debtor’s entire situation including factors such as family size, current income, assets etc. Hardship will be determined based on the client’s financial ability to pay the debt.

Key facts

ESDC has received $114.3 million to enhance integrity measures to continue to detect, investigate and address high-risk cases of error, misrepresentation/abuse and fraud in the EI-ERB.

ESDC used data analytics to assess 100% of all EI-ERB applications for potential misrepresentation. The Department committed to completing 157k post-payment verifications over a 4-year period.

ESDC has sent over 55, 000 fact-finding letters to claimants related to the eligibility requirement that they earned a minimum of $5,000 before taxes in 2019 or in the 52 weeks prior to the claim.

Files will be reviewed on an individual basis. Individuals whose EI-ERB claim is under review will receive a letter asking them to provide any supporting documents required to confirm their eligibility.

The Department will render a decision following completion of the claimant’s file review, including supporting information received from the claimant. Ineligible claimants will receive a notice of debt by mail to inform them of the overpayment.

No penalties or interest will be imposed on overpayments. Payment arrangements will be made on a case-by-case basis with respect to clients’ individual circumstances and financial situation.

Key messages

In order to maintain public confidence in the integrity of the COVID-19 benefits programs, and to confirm that individuals were indeed eligible for the benefits they received, both ESDC and CRA perform regular validation reviews.

ESDC and CRA have developed comprehensive 4-year plans (2021-2022 to 2024-2025) to support post-payment verification activities.

As part of its integrity work, ESDC has assessed all COVID-19 benefit programs against the eligibility criteria and leverages a risk-based approach to post payment verifications that focuses on the highest risk files and the greatest dollars at risk. It would not be cost effective nor in keeping with international and industry best practices to investigate 100% of all potentially ineligible claims. This approach is evergreen and will be adapted as the circumstances warrant.

As part of post-verification work, debts will be established when cases selected for compliance review are determined to have an overpayment. For example, where a CERB recipient is determined to not have met the eligibility criteria for the benefit at the time of application.

ESDC is committed to providing an empathetic, people-first approach to all Canadians, and to work with individuals who need to repay benefits to help them find the payment arrangement best suited to their situation. In the event the debtor indicates that they are experiencing financial hardship, officials will assess the client’s ability to pay based on the debtor’s entire situation including factors such as family size, current income, assets etc.

ESDC has a strong plan to conduct post payment verifications and we are carrying out this work methodically.

To date, ESDC has sent over 55,000 fact-finding letters to potentially ineligible recipients requesting proof of eligibility.

As of January 18, 2023, 32,609 EI-ERB debtors have fully repaid their debt for a total of $68M. In addition, 3,849 debtors have partially repaid for a total of $5M.

Post-verification work is ongoing and will continue over the next few years.

Results will be reported as this work unfolds and will be included in the Public Accounts of Canada.

7.a. Scenario note

1. Overview

You are invited to appear before the Standing Committee on Public Accounts (PACP) on Report 10 of the Auditor General of Canada on Specific COVID-19 Benefits.

2. Committee proceedings

The appearance is scheduled to take place on February 2, 2023, from 3:30 pm until 5:30 pm.

You are invited to appear for 2 hours as part of a panel, in person or by video-conference, with the Auditor General and her principal for this audit, as well as officials from the Canada Revenue Agency.

For awareness, CRA appeared separately before the Committee alongside the Auditor General on CEWS on January 26, 2023. Each organization will have up to 5 minutes for opening remarks.

A detailed action plan has been requested and should be provided to the Committee, in both official languages, 48 hours in advance of the meeting.

PACP has agreed that questioning of witnesses would be allocated as follows:

• In round one, there are 6 minutes for each party in the following order:
  1. Conservative Party
  2. Liberal Party
  3. Bloc Québécois, and
  4. New Democratic Party
• For the second and subsequent rounds, the order and time for questioning is as follows:
  1. Conservative Party, 5 minutes
  2. Liberal Party, 5 minutes
  3. Bloc Québécois, 2 and a half minutes
  4. New Democratic Party, 2 and a half minutes
  5. Conservative Party, 5 minutes; and
  6. Liberal Party, 5 minutes

7.b. Anticipated questions

Hot Issues – Standing Committee on Public Accounts (PACP) – Auditor General Report 10 - Specific COVID-19 Benefits – Anticipated questions based on the parliamentary Environment.

Program design

Program design

Anticipated questions

• Why was post-payment verification the option selected?
• Did you anticipate challenges in undertaking a post-payment verification?
• What other verification methods were discussed/considered when designing these benefits?
• Would having the e-payroll in place facilitate the application and verification process?
• Were qualifying income thresholds too high? is that why there are so many verifications?
• Did all this waste contribute to inflation?

Repayment process

• Post-payment work
• Repayment progress/delays
• Collection actions being taken
• All up-to-date data on amounts owing, amounts repaid, repayment agreements currently in effect

Anticipated questions

• What factors were taken into account when determining the scope of the investigations? why didn’t you use a broader scope and perform more investigations?
• How much money can be realistically repaid?
• Will there be amnesty for those with low income? if so, what income threshold/other qualifications will be used to determine this?
• Has the repayment process been regularly evaluated? if not, why?
• What factors have contributed to any delays in the repayment process and what steps have been taken to remedy them?
• What is the current amount of outstanding debts? how much has been recovered to date? how many payment arrangements are currently active?
• What proactive measures are being taken to collect outstanding debts or follow-up on any defaulting payment agreements?

Fraud and identity theft

• Fraud
• Identity theft

Anticipated questions

• How many victims of identity theft were impacted by fraud?
• What was done to limit fraudulent applications and identity theft?
• Will the amounts dispersed from fraudulent applications be reimbursed?
• How much money went to organized crime? what is being done to prosecute fraudsters and recover those funds?

Audit methodology

Audit methodology

Anticipated questions

Do you disagree with the auditor general’s findings and methodology used to come to her conclusion?

7.c. Committee membership and biographies

Standing Committee on Public Accounts (PACP)

Mandate of the committee

When the Speaker tables a report by the Auditor General in the House of Commons, it is automatically referred to the Public Accounts Committee. The Committee selects the chapters of the report it wants to study and calls the Auditor General and senior public servants from the audited organizations to appear before it to respond to the Office of the Auditor General’s findings. The Committee also reviews the federal government’s consolidated financial statements – the Public Accounts of Canada – and examines financial and/or accounting shortcomings raised by the Auditor General. At the conclusion of a study, the Committee may present a report to the House of Commons that includes recommendations to the government for improvements in administrative and financial practices and controls of federal departments and agencies.

Government policy, and the extent to which policy objectives are achieved, are generally not examined by the Public Accounts Committee. Instead, the Committee focuses on government administration – the economy and efficiency of program delivery as well as the adherence to government policies, directives and standards. The Committee seeks to hold the government to account for effective public administration and due regard for public funds.

Pursuant to Standing Order 108(3) of the House of Commons, the mandate of the Standing Committee on Public Accounts is to review and report on:

• the Public Accounts of Canada
• all reports of the Auditor General of Canada
• the Office of the Auditor General’s Departmental Plan and Departmental Results Report, and
• any other matter that the House of Commons shall, from time to time, refer to the Committee

The committee also reviews

• The federal government’s consolidated financial statements
• The Public Accounts of Canada
• Makes recommendations to the government for improvements in spending practices
• Considers the Estimates of the Office of the Auditor General

Other responsibilities

• The economy, efficiency and effectiveness of government administration
• The quality of administrative practices in the delivery of federal programs, and
• Government’s accountability to Parliament with regard to federal spending

Committee members

• John Williamson
  • Role: Chair
  • Party: Conservative
  • Riding: New Brunswick Southwest
  • PACP member since: February 2022
• Jean Yip
  • Role: Vice Chair
  • Party: Liberal
  • Riding: Scarborough—Agincourt
  • PACP member since: January 2018
• Nathalie Sinclair-Desgagné
  • Role: Critic for Public Accounts; Pandemic Programs; Economic Development Agencies Party: Bloc Québécois
  • Riding: Terrebonne
  • PACP member since: December 2021
• Garnett Genuis
  • Role: Critic for International Development
  • Party: Conservative
  • Riding: Sherwood Park—Fort Saskatchewan
  • PACP member since: October 2022
• Michael Kram
  • Role: Member
  • Party: Conservative
  • Riding: Regina—Wascana
  • PACP member since: October 2020
• Kelly McCauley
  • Role: Member
  • Party: Conservative
  • Riding: Edmonton West
  • PACP member since: October 2020
• Blake Desjarlais
  • Role: Member and Critic for TBS; Diversity and Inclusion; Youth; Sport and PSE
  • Party: New Democratic Party
  • Riding: Edmonton Greisbach
  • PACP member since: December 2021
• Valerie Bradford
  • Role: Member
  • Party: Liberal
  • Riding: Kitchener South – Hespeler
  • PACP member since: December 2021
• Han Dong
  • Role: Member
  • Party: Liberal
  • Riding: Don Valley North
  • PACP member since: December 2021
• Peter Fragiskatos
  • Role: Member
  • Party: Liberal
  • Riding: Parliamentary Secretary National Revenue
  • PACP member since: December 2021
• Brenda Shanahan
  • Role: Member and Parliamentary Secretary National Revenue
  • Party: Liberal
  • Riding: Châteauguay—Lacolle
  • PACP member since: December 2021; and Jan 2016 – Jan 2018

Bios of the committee members

John Williamson (New Brunswick Southwest), Conservative, Chair

• Elected as MP for New Brunswick Southwest in 2011, he was then defeated in 2015 and re-elected in 2019 and 2021
• Currently also serves as a Member of the Liaison Committee and Chair of the Subcommittee on Agenda and Procedure of the Standing Committee on Public Accounts
• Previously served on many committees, including PACP for a brief time in 2013
• Prior to his election, M. Williamson occupied different positions. He was an editorial writer for the National Post from 1998 to 2001, then joined the Canadian Taxpayers Federation until 2008. In 2009, he was hired by Stephen Harper as director of communications in the PMO.

Jean Yip (Scarborough - Agincourt), Liberal, First Vice-Chair

• Elected as MP for Scarborough—Agincourt in a by-election on December 11, 2017, and re-elected in 2019 and 2021
• Has served on Public Accounts (since 2018), as well as Government Operations and Canada-China committees in the past
• Vice-Chair of the Subcommittee on Agenda and Procedure of the Standing Committee on Public Accounts
• Before her election, Ms. Yip was an insurance underwriter and constituency assistant

Nathalie Sinclair-Desgagné (Terrebonne), Bloc Québécois, Second Vice-Chair

• Elected as MP for Terrebonne in the 2021 federal election
• BQ Critic for Public Accounts; Pandemic Programs; and Federal Economic Development Agencies
• Vice-Chair of the Subcommittee on Agenda and Procedure of the Standing Committee on Public Accounts
• Worked at the European Investment Bank and at PWC London
• Return to Quebec in 2017 to pursue a career in the Quebec business world

Garnett Genuis (Sherwood Park—Fort Saskatchewan), Conservative, Member

• Elected as MP for Sherwood Park—Fort Saskatchewan in 2015, re-elected ion 2019 and 2021
• Conservative Shadow Minister for International Development
• Also serves on the Standing Committee on Foreign Affairs and International Development
• Served on multiple standing committees in the past, including Citizenship and Immigration, Canada-China Relations and Scrutiny of Regulations
• Prior to his election, Mr. Genuis was an assistant to former Prime Minister Stephen Harper and adviser on the staff of former minister Rona Ambrose

Michael Kram (Regina—Wascana), Conservative, Member

• Elected as MP for Regina—Wascana in 2019, and re-elected in 2021
• Served as Vice-Chair of the Standing Committee on Industry and Technology, as well as a Member of the standing committees on Transpart, Infrastration and Communities and International Trade
• Prior to his election, Mr. Kram worked for 20 years in the information technology sector, including a number of contract positions with the Department of National Defence

Kelly McCauley (Edmonton West), Conservative, Member

• Elected as the Member of Parliament in 2015 for Edmonton West, re-elected in 2019 and 2021
• Also serves as Chair of the Standing Committee on Government Operations and Estimates
• Former Conservative Shadow Minister for Treasury Board
• Previously served on the COVID-19 Pandemic committee as well as the Subcomittee on Agenda and Procedure of OGGO in 2020
• Before his election in 2015, Mr. McCauley was a hospitality executive specialized in managing hotels and convention centres
• He has a graduate of BCIT in the Hospitality Management program
• He has a history of advocacy for seniors and veterans

Blake Desjarlais (Edmonton Greisbach), NDP, Member

• Elected as MP for Edmonton Greisbach in 2021
• NDP Critic for Treasury Board; Diversity and Inclusion; Youth; Sport; and Post-secondary Education
• Also a member of the Subcommittee on Agenda and Procedure of the Standing Committee on Public Accounts
• First openly Two-Spirit person and Alberta’s only Indigenous Member of Parliament

Valerie Bradford (Kitchener South – Hespeler), Liberal, Member

• Elected as MP for Kitchener South – Hespeler in 2021
• Also sits on the Science and Research committee and the Subcommittee on Agenda and Procedure of the Standing Committee on Science and Research
• Director of the Canada-Africa Association
• Prior to her election, Ms. Bradford worked as an economic development professional for the City of Kitchener

Han Dong (Don Valley North), Liberal, Member

• Elected as MP for Don Valley North in 2019, and re-elected in 2021
• Also sits on the Industry and Technology committee
• Has served on the Ethics, and Human Resources committees in the past
• Co-Chair of the Canada-China Legislative Association
• Prior to his election, Mr. Dong worked with Toronto-based high-tech company dedicated to building safer communities and served as the leader of the Chinatown Gateway Committee established by Mayor John Tory

Peter Fragiskatos (London North Centre), Liberal, Member, Parliamentary Secretary to the Minister of National Revenue

• Elected as MP for London North Centre in 2015, and re-elected in 2019 and 2021
• Serves as Parliamentary Secretary to the Minister of National Revenue
• Has served on the Finance, Canada-China, Human Resources, Public Safety, and Foreign Affairs committees in the past
• Served as a member of the National Security and Intelligence Committee of Parliamentarians (NSICOP)
• Prior to his election, Mr. Fragiskatos was a political science professor at Huron University College and King’s University College, as well as a frequent media commentator on international issues

Brenda Shanahan (Châteauguay—Lacolle), Liberal, Member

• Elected as MP for Châteauguay—Lacolle in 2015, and re-elected in 2019 and 2021
• Caucus Chair of the Liberal Party
• Has served on Public Accounts (2016 to 2018), as well as Ethics, Government Operations, and MAID committees in the past
• Has served as a member of the National Security and Intelligence Committee of Parliamentarians (NSICOP)
• Prior to her election, Ms. Shanahan was a banker and social worker, who has also been involved in a number of organizations such as Amnesty International and the Canadian Federation of University Women

7.d. Departmental action plan (content included for accessibility)

The Departmental Action Plan [PDF – 92.2 KB] is found on the House of Commons website.