Impact Assessment Agency of Canada’s 2025–26 Departmental plan: Departmental plan

On this page

• From the Minister
• From the Institutional Head
• Plans to deliver on core responsibilities and internal services
  • Core responsibility 1: Impact Assessment
  • Internal services
• Planned spending and human resources
  • Spending
  • Funding
  • Future-oriented condensed statement of operations
  • Human resources
• Corporate information
• Supplementary information tables
• Federal tax expenditures
• Definitions

From the Minister

I am pleased to present the Impact Assessment Agency of Canada’s 2025-26 Departmental Plan.

Attracting investment in major projects that supports building infrastructure to connect Canada, breaks down barriers, and brings people and economies closer together is what our country needs. To support this, the Government of Canada has committed to getting projects in the national interest built quickly through a Major Federal Project Office. We are shifting the focus of project review from "why" to "how," rendering final decisions on major projects on a maximum two-year timeline, moving forward with “one project, one review” with willing Premiers and Indigenous Governing Bodies, and advancing Indigenous participation in major projects.

The Impact Assessment Agency of Canada facilitates the sustainable development of major projects subject to the Impact Assessment Act (IAA) through open and efficient assessments. It works closely with provinces and territories, wherever possible, to deliver transparent and efficient assessments for the most complex projects in Canada. It is through these efforts that we can reduce duplication and ensure the environment and Indigenous rights are protected as projects get built.

Many of the actions outlined in this plan will help achieve the goal of completing major project assessments and permitting more efficiently and in a predictable fashion while not compromising our federal responsibilities.

We believe successful impact assessments are built on a foundation of open and constructive dialogue among governments, proponents, and Indigenous and non-Indigenous communities. We also recognize that major projects can be a source of economic reconciliation, providing significant financial benefits for Indigenous communities and advancing self-determination. As such, we will continue to prioritize building relationships with Indigenous communities and providing flexible approaches to project assessment participation, including leadership opportunities in impact assessment through collaboration mechanisms. We will also continue to deliver capacity support for Indigenous communities so more can participate in assessments in a meaningful way.

I am confident we will be able to deliver the robust, timely, and efficient assessments that Canadians expect and that both our environment and economy need.

From the Institutional Head

I am pleased to present the Impact Assessment Agency of Canada’s 2025-26 Departmental Plan.

With a goal of attracting investment in major projects that will grow our economy, bring our products to new markets with reliable trading partners, and create good jobs for generations of workers, the Government of Canada has set an ambitious target of completing project assessments and permitting within two years. We are confident that we can rise to this challenge and deliver robust assessments that are timely, efficient and continue to protect the environment and Indigenous rights – but to achieve this goal, it will not be business as normal. We will be undertaking key actions to transform how we will deliver assessments, so they are more efficient, timely, and maximize cooperation with provinces yet do not compromise federal obligations and responsibilities.

Amendments to the Impact Assessment Act (IAA) adopted last year inherently created efficiencies by further focusing our work and decision-making on areas within federal jurisdiction, such as fish habitat, aquatic species and impacts on Indigenous rights. We will continue to find efficiencies beyond this, which is why this year we are focused more than ever on strengthening collaboration with other jurisdictions, focusing our efforts on what matters, finding efficiencies at every step of the process, and leveraging the innovative tools the IAA provides — all in the pursuit of getting good projects through the regulatory process faster while upholding environmental protection and the Crown’s duty to consult Indigenous Peoples and accommodate impacts on their rights.

Improving our collaboration will happen at all levels, from working with partner departments and federal authorities to coordinate permitting and information sharing with willing provinces and Indigenous governing bodies to develop agreements with the goal of achieving “one project, one assessment.” We know this approach works as we have seen impressive results like completing the Cedar LNG assessment in British Columbia in 3.5 years and federal permitting for the Marathon Palladium Mine in Ontario in 15 months. We have also facilitated many early decisions so that good projects can advance quickly, with an average of eight projects per year entering the federal process since 2019 and 40 percent of these receiving early decisions, many in under six months.

As always, our unique relationship with Indigenous Peoples will remain at the forefront of what we do. We will work towards strengthening our current relationships with over 300 Indigenous communities across Canada and continue to develop new relationships as we provide flexible participation and leadership opportunities in federal impact assessment. Our process will continue to prioritize the perspectives of Indigenous communities regarding the complex impacts of projects and finding the right balance between environmental stewardship and economic opportunity. We will also continue to deliver capacity support funding so Indigenous communities can participate in assessments in a meaningful way.

Leveraging regional assessments as well as strategic assessments of federal policies, technologies, plans and programs will help to broaden our understanding of cumulative effects. The information collected from these types of assessments will help create further efficiencies by identifying gaps that can inform and accelerate future project assessments and help development planning.

Assessments are designed to support sustainable development in Canada. We will ensure we have the right people and resources in place, so assessments run smoothly, are robust, and continue to protect the environment and Indigenous rights. We look forward to the busy and productive year ahead.

Plans to deliver on core responsibilities and internal services

Core responsibilities and internal services

• Core responsibility 1: Impact Assessment
• Internal services

Core responsibility 1: Impact Assessment

In this section

• Description
• Quality of life impacts
• Indicators, results and targets
• Plans to achieve results
• Key risks
• Planned resources to achieve results
• Related government priorities
• Program inventory

Description

To foster sustainability, the Agency undertakes high-quality federal assessments of proposed projects based on scientific information and Indigenous Knowledge to assess health, social, economic, and environmental effects, and impacts on Indigenous Peoples and their rights. These assessments inform government decisions on whether proposed projects are in the public interest. The Agency conducts compliance and enforcement activities to ensure proponents adhere to the legislation, including the conditions in decision statements.^Footnote 1

Quality of life impacts

This core responsibility contributes to the "Environment" domain of the Quality of Life Framework for Canada, including "Water quality in Canadian rivers," "Satisfaction with local environment," and the "Canadian species index" by ensuring that potential adverse effects of major projects are understood and mitigated in support of responsible and sustainable development.

It also contributes to the "Good Governance" domain, including:

• "Confidence in institutions" through the conduct of high-quality impact assessments to assess potential positive and negative impacts within federal jurisdiction in a timely and efficient manner, which is critical to ensuring confidence in the federal impact assessment regime; and
• "Indigenous self-determination" through activities to increase partnership and cooperation with, and leadership of, Indigenous Peoples in the conduct of impact assessments.

Indicators, results and targets

This section presents details on the department’s indicators, the actual results from the three most recently reported fiscal years, the targets and target dates approved in 2025-26 for Impact Assessment. Details are presented by departmental result.

Additional information on the detailed results and performance information for the IAAC’s program inventory is available on GC InfoBase.

Plans to achieve results

The following section describes the planned results for Impact Assessment in 2025-26.

Designated projects that proceed foster sustainability

Results we plan to achieve

• Support the government and Minister as required to get big projects built quickly through a Major Federal Project Office, render final decisions on major projects on a maximum two-year timeline, and advance Indigenous participation in major projects so that investments can be made more quickly to build infrastructure and grow Canada’s economy.
• Continue to implement the Impact Assessment Act (IAA) to ensure projects with potential for serious adverse effects in federal jurisdiction are designed in a way that protects the environment and Indigenous rights. This includes working closely with and entering into agreements with other jurisdictions to achieve the goal of "one project, one assessment."
• Help proponents navigate Canada’s complex constitutional and regulatory context, which includes shared provincial and federal jurisdiction, provincial and federal legislative requirements, requirements for fair, predictable and efficient assessment processes, and a population with among the highest standards for environmental quality and protection. Efforts to reduce delays and avoid duplication in every step of the process will accelerate the development of priority major resource development projects.
• Proactively identify regional and strategic assessment opportunities to inform an understanding of the potential impacts of development and establish standard mitigation measures for certain types of projects. This will enable future project assessments to be focused on what is unique and different to accelerate these processes and ensure time, energy, and resources are focused on appropriately mitigating key issues.
• To further support an efficient assessment and regulatory process, IAAC will:
  • Develop and maintain operational guidance for assessment practitioners, federal authorities, and proponents;
  • Support and provide timely and relevant advice to the Minister and Governor-in-Council related to assessments continuing under the Canadian Environmental Assessment Act, 2012 (CEAA 2012) and assessments under the IAA;
  • Deliver its Research Program to expand the impact assessment research community and encourage the dissemination of findings on topics such as identifying health and social mitigation measures, and advancing impact assessment for Canada’s socio-ecological systems;
  • Consult with advisory bodies comprised of external experts on various policy issues and guidance documents related to the implementation of the federal assessment regime, including the Indigenous Advisory Committee, Technical Advisory Committee on Science and Knowledge, and Minister’s Advisory Council on Impact Assessment; and
  • Work with a range of international jurisdictions and organizations to exchange best practices in impact assessment.

Stakeholders and Indigenous groups meaningfully participate in the assessment process

Results we plan to achieve

• Work with willing provinces to put into place cooperation agreements, including substitution, to remove duplication between federal and provincial processes.
• Continue to lead and serve as the single point of contact for Crown consultation and engagement with Indigenous Peoples during impact assessments for designated projects, and support meaningful engagement with Indigenous Peoples, stakeholders, and the public in assessment processes.
  • Ensure Indigenous Peoples have both the opportunity and capacity to participate in, and provide input into, assessments throughout the process. This includes increasing capacity support to enable Indigenous communities to take an active role in decisions and in the post decision phase, leveraging existing consultations for multiple purposes, and advancing Indigenous participation in major projects to ensure rights-holders are part of the accelerated push to build infrastructure.
  • Continue to deliver the following funding programs to facilitate Indigenous and public engagement throughout assessments, and capacity building for Indigenous Peoples to better understand, engage in, and lead assessment processes: Participant Funding Program (PFP), Indigenous Capacity Support Program (ICSP), and Policy Dialogue Program (PDP).
• Support Indigenous economic participation in projects by providing guidance that enables partnerships between Indigenous groups and proponents and improving alignment with provincial jurisdictions to better coordinate consultation activities, including scoping assessments.
• Ensure the rights, cultures, and knowledge systems of Indigenous Peoples impacted by project development are respected throughout the assessment process by continuing to provide customized opportunities for sharing and gathering information beyond the support provided through the funding programs. This includes the mandatory inclusion of Indigenous knowledge and maintaining a flexible, consent-based approach aligned with the principles of the UN Declaration Act (UNDA) and the UNDA Action plan.

Scientific and evidence-based information, and Indigenous Knowledge on key health, social, economic, and environmental effects are available to inform project assessment processes, including impact assessment reports, decisions, and conditions.

Results we plan to achieve

• Deliver an accessible, transparent, and accountable assessment process, including decision-making, aiming to build public confidence in the federal impact assessment regime. This includes making information publicly available through the ongoing maintenance and enhancement of the online Registry.
  • This helps to ensure those participating in engagement activities and consultation sessions can access, through the Registry or alternative means upon request, the information they need to participate meaningfully and provide input at various phases throughout the assessment process.
  • The Registry includes Decision Statements, reasons for decisions, as well as information related to compliance and enforcement activities (e.g., annual reports, enforcement actions taken, and inspection summaries).
  • All materials related to regional assessments and strategic assessments are also made publicly available through the Registry.
• Make sure relevant scientific and other evidence-based information is available to inform assessments by collaborating with federal authorities and lifecycle regulators in areas related to the mandate of these authorities (e.g., fish and fish habitat, navigable waters, aquatic species, health, and public health, impacts on Indigenous rights, nuclear, interprovincial, and international oil and gas pipelines, etc.).
• Collaborate with Indigenous Peoples and initiate engagement prior to the commencement of the assessment process to ensure their views and Indigenous Knowledge are considered and inform all phases of the assessment process, including assessment reports, decisions, and the identification of mitigation measures and conditions.

Impact assessment processes respect the rights and culture of Indigenous Peoples and Canada’s commitment to partner with them

Results we plan to achieve

• Remain committed to implementing the UNDA and the Truth and Reconciliation Commission Calls to Action by ensuring Indigenous perspectives, concerns, and knowledge inform assessments and decisions. This also includes continuing to cultivate meaningful relationships with Indigenous Peoples, respect Indigenous governance, world views, and knowledge, and foster Indigenous leadership in impact assessments.
• Maintain its efforts to deepen partnerships with Indigenous Peoples to ensure the rights and culture of Indigenous Peoples are respected throughout the assessment process, focusing efforts to address outstanding Crown obligations or other issues that could negatively impact assessment timelines.
• Continue to implement IAAC’s Reconciliation Framework, which embeds reconciliation into our organizational culture by building educational, awareness, and inclusive practices with employees. Fundamental to this is seeking the free, prior, and informed consent of Indigenous Peoples for decisions that impact Indigenous rights and interests, and recognizing Indigenous rights, self-determination, and self-governance.
• Work with Indigenous Peoples to develop guidance, policies, and regulations, including a regulatory and policy framework for co-administration and other types of collaboration agreements for conducting assessments.
• Support the implementation of treaties and treaty amendments related to the IAA by working with Crown-Indigenous Relations and Northern Affairs Canada and Indigenous Services Canada in the negotiation of impact assessment provisions in agreement with Indigenous Peoples.
• Fulfill the federal administrative responsibilities of IAAC’s President by reviewing and determining whether federal projects proposed under the James Bay and Northern Quebec Agreement, or the Northeastern Quebec Agreement should proceed and under which conditions.
  • This includes continuing to implement the impact assessment process effectively and efficiently in areas where the IAA and other assessment requirements under land claim agreements co-exist (e.g., Nisga’a Final Agreement, Labrador Inuit Land Claims Agreement, Tsawwassen First Nation Final Agreement, etc.).

Key risks

Planned resources to achieve results

Table 6: Planned resources to achieve results for Impact assessment

Table 6 provides a summary of the planned spending and full-time equivalents required to achieve results.

Complete financial and human resources information for IAAC’s program inventory is available on GC InfoBase.

Related government priorities

Gender-based analysis plus

In 2025-26, IAAC will continue to support the Government of Canada’s priority to incorporate Gender-based Analysis Plus (GBA Plus) across its programs, policies, and practices to ensure they are responsive, inclusive, and reflective of diverse experiences and realities. This approach aims to anticipate and mitigate inequalities and barriers, while encouraging the enhancement of positive effects for all. IAAC’s Gender-Based Analysis Plus in Impact Assessment guide and Tool – Assessing the Quality of a GBA Plus in the Impact Statement enable IAAC and project proponents to incorporate GBA Plus into key documents under their respective responsibilities throughout the impact assessment process, and promote inclusive participation.

As a result, decisions made throughout the assessment process, including at the Decision Phase, are based on information that includes the consideration of impacts on diverse groups. For assessments continuing under CEAA 2012, GBA Plus will be considered for projects referred to the Governor-in-Council.

United Nations 2030 Agenda for Sustainable Development and the UN Sustainable Development Goals

IAAC’s planned activities under its core responsibility will support Canada’s efforts to address the United Nations’ 2030 Agenda for Sustainable Development and its Sustainable Development Goals (SDGs). In particular, IAAC contributes to the following SDGs:

• SDG 10 – Reduced inequalities: advance reconciliation with Indigenous Peoples and taking action on inequality;
• SDG 12 – Responsible consumption and production: reduce waste and transition to zero-emission vehicles;
• SDG 13 – Climate action: take action on climate change and its impacts; and
• SDG 16 – Peace, justice, and strong institutions: promote a fair and accessible justice system, enforce environmental laws, and manage impacts.

More information on IAAC’s contributions to Canada’s Federal Implementation Plan on the 2030 Agenda and the Federal Sustainable Development Strategy can be found in our Departmental Sustainable Development Strategy.

Innovation

IAAC is scoping its assessments to create more efficient processes in accordance with the Cabinet Directive. This includes working with federal authorities to take a more risk-based approach to information requirements and relying on provincial processes to support the objective of "one project, one assessment." This collaboration will contribute to the government’s objective of attracting investment in major projects that support energy security, access to export markets, and the creation of jobs.

Program inventory

Impact Assessment is supported by the following programs:

• Assessment Administration, Conduct and Monitoring; and
• Indigenous Relations and Engagement.

Additional information related to the program inventory for Impact Assessment is available on the Results page on GC InfoBase.

Internal services

In this section

• Description
• Plans to achieve results
• Planned resources to achieve results
• Planning for contracts awarded to Indigenous businesses

Description

Internal services are the services that are provided within a department so that it can meet its corporate obligations and deliver its programs. There are 10 categories of internal services:

• management and oversight services
• communications services
• legal services
• human resources management services
• financial management services
• information management services
• information technology services
• real property management services
• material management services
• acquisition management services

Plans to achieve results

This section presents details on how the department plans to achieve results and meet targets for internal services.

Internal services play an essential role in strengthening IAAC’s ability to deliver its core responsibility of Impact Assessment, and to fulfill its commitments in a cost-effective and timely manner. In 2025-26, IAAC will continue to support Government of Canada objectives related to fostering a diverse and accessible workplace and promoting the health, safety, and well-being of employees, while supporting a hybrid workplace. As the Government of Canada’s direction evolves and IAAC adapts, it will continue to ensure its programs and policies are appropriately supported with the resources necessary to implement its mandate effectively, with an increased focus on including the sound management of its information and a strong foundation in values and ethics.

• IAAC will focus on fostering diversity and employee development, meeting recruitment and accessibility commitments to support employment equity, diversity, and inclusion objectives, while investing in professional development and maintaining a safe, healthy, and inclusive workforce.
  • To promote the health, safety, diversity, and well-being of employees, IAAC’s internal communications will continue to provide innovative opportunities to listen and learn from all employees.
• Support for an inclusive hybrid workplace will continue to be aimed at ensuring employees have the necessary tools, equipment, and resources to work, collaborate, and communicate effectively whether onsite or remotely across IAAC.
• As well, IAAC will ensure employees have the equipment, tools, and materials required to work, collaborate, and communicate effectively while working onsite at all IAAC locations and remotely.
• In addition, IAAC will continue advancing towards a digital-first workplace and services, which includes enhancing the overall posture of our information technology, cybersecurity, and security culture to ensure the sound management of information across the organization.
• IAAC will also explore the use of artificial intelligence to optimize its operations and will continue to build a culture of continuous improvement focused on streamlining internal and external processes and finding efficiencies to maximize value and timeliness.
• With evolving Government direction, including the amended IAA and the Cabinet Directive, IAAC will emphasize sound and effective change management practices to ensure the seamless integration of change initiatives and alignment with its core responsibility, while supporting its employees at all levels of the organization.
• IAAC’s external communications will continue to drive more effective engagement efforts in official and Indigenous languages to support efficient and effective assessments that are focused on what matters.
• IAAC also continues to lead the Impact Assessment Processes Horizontal Initiative, which includes coordinating with 12 federal partners for the ongoing monitoring and reporting on the implementation and impact of the Initiative.

Planned resources to achieve results

Table 7: Planned resources to achieve results for internal services this year

Table 7 provides a summary of the planned spending and full-time equivalents required to achieve results.

Complete financial and human resources information for IAAC’s program inventory is available on GC InfoBase.

Planning for contracts awarded to Indigenous businesses

Government of Canada departments are to meet a target of awarding at least 5% of the total value of contracts to Indigenous businesses each year. This commitment is to be fully implemented by the end of 2024-25.

To support this commitment, IAAC will continue to meet with Indigenous businesses to discuss potential opportunities and IAAC’s business requirements and needs. IAAC will also provide briefings to Indigenous businesses to increase chances of success when responding to future requirements.

IAAC also regularly participates in meetings with Indigenous Services Canada, the federal coordinating body that provides advice and training on Indigenous procurement and enables Indigenous suppliers to participate in smaller-scale procurement requirements (e.g., for software, computer supplies, and other hardware). In addition, IAAC will continue to meet with client departments at the procurement strategy phase to promote collaboration with Indigenous businesses.

Table 8: Percentage of contracts planned and awarded to Indigenous businesses

Table 8 presents the current, actual results with forecasted and planned results for the total percentage of contracts the department awarded to Indigenous businesses.

Planned spending and human resources

This section provides an overview of IAAC’s planned spending and human resources for the next three fiscal years and compares planned spending for 2025-26 with actual spending from previous years.

In this section

• Spending
• Funding
• Future-oriented condensed statement of operations
• Human resources

Spending

This section presents an overview of the department’s planned expenditures from 2022-23 to 2027-28.

Budgetary performance summary

Table 9: Three-year spending summary for core responsibilities and internal services (dollars)

Table 9 presents how much money IAAC spent over the past three years to carry out its core responsibilities and for internal services. Amounts for the current fiscal year are forecasted based on spending to date.

Analysis of the past three years of spending

Expenditures have steadily increased since the Fall Economic Statement 2022 announced new funding for IAAC.

More financial information from previous years is available on the Finances section of GC InfoBase.

Table 10: Planned three-year spending on core responsibilities and internal services (dollars)

Table 10 presents how much money IAAC plans to spend over the next three years to carry out its core responsibilities and for internal services.

Analysis of the next three years of spending

The table above does not include revenues from cost recovery. IAAC has the authority to recover up to $8‍ million in costs annually, which are netted against its voted authorities.

Although the regulatory development process to implement a new, modernized cost recovery model is ongoing, IAAC’s planned spending is expected to remain stable over the coming years.

More detailed financial information on planned spending available on the Finances section of GC Infobase.

Funding

This section provides an overview of the department’s voted and statutory funding for its core responsibilities and for internal services. For further information on funding authorities, consult the Government of Canada budgets and expenditures.

Graph 1 - Text description

Fiscal year	Total	Voted	Statutory
2022-23	$72,505,478	$66,355,178	$6,150,300
2023-24	$97,544,816	$88,678,314	$8,866,502
2024-25	$107,084,792	$99,052,935	$8,031,857
2025-26	$115,435,790	$105,249,049	$10,186,741
2026-27	$115,917,373	$105,536,308	$10,381,065
2027-28	$117,414,246	$106,860,054	$10,554,192

For fiscal years 2022-23 and 2023-24, the amounts shown represent the actual expenditures as reported in the Public Accounts.

For fiscal year 2024-25, the forecast spending represents the planned budgetary and statutory expenditures as presented in the Estimates documents (Main Estimates and Supplementary Estimates approved to date), and other in year adjustments approved by Treasury Board Secretariat. The information in the forecast expenditures for fiscal year 2024-25 is based on actual results as of September 30, 2024 and on forecasts for the remainder of the fiscal year.

For fiscal years 2025-26 to 2027-28, the planned spending reflects currently approved funding.

Analysis of statutory and voted funding over a six-year period

The Fall Economic Statement 2022 announced funding for IAAC that led to a notable increase in funding in 2023-24 and 2024-25. This funding will enable full implementation of the objectives of the impact assessment process and improve efficiency of the assessment process. Planned spending is expected to remain stable in future years.

For further information on IAAC’s departmental appropriations, consult the 2025-26 Main Estimates.

Future-oriented condensed statement of operations

The future-oriented condensed statement of operations provides an overview of IAAC’s operations for 2024-25 to 2025-26.

Table 11: Future-oriented condensed statement of operations for the year ended March 31, 2026 (dollars)

Table 11 summarizes the expenses and revenues which net to the cost of operations before government funding and transfers for 2024-25 to 2025-26. The forecast and planned amounts in this statement of operations were prepared on an accrual basis. The forecast and planned amounts presented in other sections of the Departmental Plan were prepared on an expenditure basis. Amounts may therefore differ.

Analysis of forecasted and planned results

Total expenses are anticipated to increase in 2025-26 by $13,207,842, or 11.3%. This is primarily due to a higher volume of major projects being referred to Review Panels, which will lead to an increase in revenues from cost recovery. In addition, IAAC continues to slightly increase its full-time equivalents count to support regulatory responsibilities and the need for oversight.

A more detailed Future-Oriented Statement of Operations and associated Notes for 2025-26, including a reconciliation of the net cost of operations with the requested authorities, is available on IAAC’s website.

Human resources

This section presents an overview of the department’s actual and planned human resources from 2022-23 to 2027-28.

Table 12: Actual human resources for core responsibilities and internal services

Table 12 shows a summary of human resources, in full-time equivalents, for IAAC’s core responsibilities and for its internal services for the previous three fiscal years. Human resources for the current fiscal year are forecasted based on year to date.

Analysis of human resources over the last three years

IAAC’s full-time equivalents count has steadily increased as a result of the funding received through the Fall Economic Statement 2022. IAAC forecasts to utilize 574 full-time equivalents in 2024-25.

Table 13: Human resources planning summary for core responsibilities and internal services

Table 13 shows information on human resources, in full-time equivalents, for each of IAAC’s core responsibilities and for its internal services planned for the next three years.

Analysis of human resources for the next three years

IAAC is progressing toward achieving its peak full-time equivalents level. Staffing levels are anticipated to remain stable over the next three years.

Corporate information

Departmental profile

Appropriate minister(s): The Honourable Julie Dabrusin, P.C., M.P., Minister of Environment and Climate Change

Institutional head: Terence Hubbard, President

Ministerial portfolio: Environment

Enabling instrument(s): Canadian Environmental Assessment Act, 2012 and the Impact Assessment Act

Year of incorporation / commencement: 1994

Other: The Canadian Environmental Assessment Act, 2012 (CEAA 2012) was supported by three regulations: the Regulations Designating Physical Activities, the Prescribed Information for the Description of a Designated Project Regulations, and the Cost Recovery Regulations.

The Impact Assessment Act is supported by four regulations and a Ministerial order: the Physical Activities Regulations, the Information and Management of Time Limits Regulations, the Cost Recovery Regulations (continued from CEAA 2012), the Regulations Respecting Excluded Physical Activities (Newfoundland and Labrador Offshore Exploratory Wells), and the Designated Classes of Projects Order. IAAC supports its President who is also the Federal Administrator under the James Bay and Northern Quebec Agreement and the Northeastern Quebec Agreement.

Departmental contact information

Mailing address: Impact Assessment Agency of Canada

Place Bell Canada, 160 Elgin Street, 22nd Floor

Ottawa ON K1A 0H3 Canada

Telephone: 613-957-0700

TTY: 1-866-582-1884

Fax: 613-957-0862

Email: information@iaac-aeic.gc.ca

Website(s): www.canada.ca/en/impact-assessment-agency.html

Supplementary information tables

The following supplementary information tables are available on IAAC’s website:

• Details on transfer payment programs
• Gender-based analysis plus
• Horizontal initiatives

Information on IAAC’s departmental sustainable development strategy can be found on IAAC’s website.

Federal tax expenditures

IAAC’s Departmental Plan does not include information on tax expenditures.

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 each year in the Report on Federal Tax Expenditures.

This report also provides detailed background information on tax expenditures, including descriptions, objectives, historical information and references to related federal spending programs as well as evaluations and GBA Plus of tax expenditures.

Definitions

appropriation
(crédit)

Any authority of Parliament to pay money out of the Consolidated Revenue Fund.

budgetary expenditures
(dépenses budgétaires)

Operating and capital expenditures; transfer payments to other levels of government, departments or individuals; and payments to Crown corporations.

core responsibility
(responsabilité essentielle)

An enduring function or role performed by a department. The intentions of the department with respect to a core responsibility are reflected in one or more related departmental results that the department seeks to contribute to or influence.

Departmental Plan
(plan ministériel)

A report on the plans and expected performance of an appropriated department over a 3year period. Departmental Plans are usually tabled in Parliament each spring.

departmental result
(résultat ministériel)

A consequence or outcome that a department seeks to achieve. A departmental result is often outside departments' immediate control, but it should be influenced by program-level outcomes.

departmental result indicator
(indicateur de résultat ministériel)

A quantitative measure of progress on a departmental result.

departmental results framework
(cadre ministériel des résultats)

A framework that connects the department's core responsibilities to its departmental results and departmental result indicators.

Departmental Results Report
(rapport sur les résultats ministériels)

A report on a department's actual accomplishments against the plans, priorities and expected results set out in the corresponding Departmental Plan.

full-time equivalent
(équivalent temps plein)

A measure of the extent to which an employee represents a full person-year charge against a departmental budget. For a particular position, the full-time equivalent figure is the ratio of number of hours the person actually works divided by the standard number of hours set out in the person's collective agreement.

gender-based analysis plus (GBA Plus)
(analyse comparative entre les sexes plus [ACS Plus])

Is an analytical tool used to support the development of responsive and inclusive policies, programs, and other initiatives. GBA Plus is a process for understanding who is impacted by the issue or opportunity being addressed by the initiative; identifying how the initiative could be tailored to meet diverse needs of the people most impacted; and anticipating and mitigating any barriers to accessing or benefitting from the initiative. GBA Plus is an intersectional analysis that goes beyond biological (sex) and socio-cultural (gender) differences to consider other factors, such as age, disability, education, ethnicity, economic status, geography (including rurality), language, race, religion, and sexual orientation.
Using GBA Plus involves taking a gender- and diversity-sensitive approach to our work. Considering all intersecting identity factors as part of GBA Plus, not only sex and gender, is a Government of Canada commitment.

government priorities
(priorités gouvernementales)

For the purpose of the 2025-26 Departmental Plan, government priorities are the high-level themes outlining the government's agenda in the most recent Speech from the Throne.

horizontal initiative
(initiative horizontale)

An initiative where two or more federal departments are given funding to pursue a shared outcome, often linked to a government priority.

Indigenous business
(entreprise autochtones)

For the purpose of the Directive on the Management of Procurement Appendix E: Mandatory Procedures for Contracts Awarded to Indigenous Businesses and the Government of Canada's commitment that a mandatory minimum target of 5% of the total value of contracts is awarded to Indigenous businesses, a department that meets the definition and requirements as defined by the Indigenous Business Directory.

non-budgetary expenditures
(dépenses non budgétaires)

Non-budgetary authorities that comprise assets and liabilities transactions for loans, investments and advances, or specified purpose accounts, that have been established under specific statutes or under non-statutory authorities in the Estimates and elsewhere. Non-budgetary transactions are those expenditures and receipts related to the government's financial claims on, and obligations to, outside parties. These consist of transactions in loans, investments and advances; in cash and accounts receivable; in public money received or collected for specified purposes; and in all other assets and liabilities. Other assets and liabilities, not specifically defined in G to P authority codes are to be recorded to an R authority code, which is the residual authority code for all other assets and liabilities.

performance
(rendement)

What a department did with its resources to achieve its results, how well those results compare to what the department intended to achieve, and how well lessons learned have been identified.

performance indicator
(indicateur de rendement)

A qualitative or quantitative means of measuring an output or outcome, with the intention of gauging the performance of an department, program, policy or initiative respecting expected results.

plan
(plan)

The articulation of strategic choices, which provides information on how a department intends to achieve its priorities and associated results. Generally, a plan will explain the logic behind the strategies chosen and tend to focus on actions that lead to the expected result.

planned spending
(dépenses prévues)

For Departmental Plans and Departmental Results Reports, planned spending refers to those amounts presented in Main Estimates.
A department is expected to be aware of the authorities that it has sought and received. The determination of planned spending is a departmental responsibility, and departments must be able to defend the expenditure and accrual numbers presented in their Departmental Plans and Departmental Results Reports.

program
(programme)

Individual or groups of services, activities or combinations thereof that are managed together within the department and focus on a specific set of outputs, outcomes or service levels.

program inventory
(répertoire des programmes)

Identifies all the department's programs and describes how resources are organized to contribute to the department's core responsibilities and results.

result
(résultat)

A consequence attributed, in part, to a department, policy, program or initiative. Results are not within the control of a single department, policy, program or initiative; instead they are within the area of the department's influence.

statutory expenditures
(dépenses législatives)

Expenditures that Parliament has approved through legislation other than appropriation acts. The legislation sets out the purpose of the expenditures and the terms and conditions under which they may be made.

target
(cible)

A measurable performance or success level that a department, program or initiative plans to achieve within a specified time period. Targets can be either quantitative or qualitative.

voted expenditures
(dépenses votées)

Expenditures that Parliament approves annually through an appropriation act. The vote wording becomes the governing conditions under which these expenditures may be made.