Archived: Report on Plans and Priorities 2016-17, Environment and Climate Change Canada, chapter 4

Section III: Supplementary Information

Future-Oriented Condensed Statement of Operations

The future-oriented condensed statement of operations provides a general overview of Environment and Climate Change Canada’s operation. The forecast of financial information on expenses and revenues is prepared on an accrual accounting basis to strengthen accountability and to improve transparency and financial management.

Because the future-oriented condensed statement of operations is prepared on an accrual accounting basis, and the forecast and planned spending amounts presented in other sections of the Report on Plans and Priorities are prepared on an expenditure basis, amounts may differ.

A more detailed future-oriented statement of operations and associated notes, including a reconciliation of the net cost of operations to the requested authorities, can be found on Environment and Climate Change Canada’s website.

Total expenses are expected to decrease by $67.9 million in 2016-17 in comparison with the forecast results of 2015-16. The overall decrease is mainly due to the reduction in funding for the Contaminated Sediment Remediation Projects and for the Meteorological Service of Canada as well as the funding that will expire March 31, 2016 for initiatives such as the Great Lakes Nutrient Initiative, the Clean Air Regulatory Agenda and West Coast Energy Development. The decrease is partially offset by the increase in funding for Sustainable Development Technology Canada for the Sustainable Development Technology Fund. Based on fiscal year 2015-16, total revenues for 2016-17 are expected to be similar as services provided will remain the same.

For comparative purposes, planned results are based on historical data and trends, and include 2016-17 Main Estimates whereas 2015-16 forecast results give the reader information on 2015-16 estimated spending based on historical data and trends, the 2015-16 Main Estimates, Supplementary Estimates A and B, and anticipated Supplementary Estimates C. Figures for the forecast and planned results do not include items such as carry-forward funding.

Environment and Climate Change Canada will seek ongoing funding for priority initiatives. Funding requests for such initiatives are subject to government decisions, and the outcomes will be reflected in future budget exercise and Estimates documents.

Supplementary Information Tables

The supplementary information tables listed in the 2016-17 Report on Plans and Priorities are available on Environment and Climate Change Canada’s website.

• Departmental Sustainable Development Strategy;
• Details on Transfer Payment Programs of $5 Million or More;
• Disclosure of Transfer Payment Programs under $5 Million;
• Horizontal Initiatives;
• Status Report on Transformational and Major Crown Projects;
• Upcoming Internal Audits and Evaluations over the next three fiscal years; and
• Up-Front Multi-Year Funding.

Tax Expenditures and Evaluations

The tax system can be used to achieve public policy objectives through the application of special measures such as low tax rates, exemptions, deductions, deferrals and credits. The Department of Finance Canada publishes cost estimates and projections for these measures annually in the Tax Expenditures and Evaluations publication. The tax measures presented in the Tax Expenditures and Evaluations publication are the sole responsibility of the Minister of Finance.