Law Commission of Canada’s 2024-25 Departmental results report

Copyright information

© His Majesty the King in Right of Canada, as represented by the Minister of Justice and Attorney General of Canada, 2025

Catalogue Number: JL4-5E-PDF
ISSN: 2818-5633

Aussi disponible en français sous le titre : Rapport sur les résultats ministériels 2024-2025

At a glance

This departmental results report details the Law Commission of Canada’s actual accomplishments against the plans, priorities and expected results outlined in its 2024–25 Departmental Plan.

Key priorities

The Law Commission of Canada identified the following key priorities for 2024-25:

  • Developing and implementing a relevant and innovative research agenda that reflects current and emerging issues in law;
  • Ensuring effective consultation and accessible information for relevant stakeholders in Canadian society;
  • Establishing collaborative networks through productive partnerships with public and private organizations;
  • Including and integrating approaches and sources across legal traditions, jurisdictions, and systems;
  • Offering informed analysis and high quality recommendations that are timely and comprehensive.

Highlights for the Law Commission of Canada in 2024-25

  • Total actual spending (including internal services): $4,040,229
  • Total full-time equivalent staff (including internal services): 11

For complete information on the Law Commission of Canada’s total spending and human resources, read the Spending and human resources section of its full departmental results report.

Summary of results

The following provides a summary of the results the department achieved in 2024-25 under its main areas of activity, called “core responsibilities.”

Core responsibility 1: Law Review
Actual spending: $1,533,101
Actual full-time equivalent staff: 7

In 2024-25 the LCC worked diligently to advance its mandate through the commissioning, development and publication of 24 products and by engaging in-person with over 2,000 individuals in addition to social media outreach. This quantitative data is usefully supplemented with qualitative accounts of LCC activities set out in the Commission’s Annual Report and on its website.

For more information on the Law Commission of Canada’s Law Review read the ‘Results – what we achieved” section of its departmental results report.

From the President

ShaunaShauna Van Praagh, President

The Law Commission of Canada (LCC) submits this report covering its second year of operation as an independent and non-partisan federal agency. Constituted by the Law Commission of Canada Act, the LCC considers changing needs of Canadian society through study, review, and innovative development of Canada’s law and legal systems.

Over the 2024-2025 year, the Law Commission of Canada launched a broad set of initiatives and projects. All incorporate engagement with Canadians in the ongoing and dynamic evolution of law; all demonstrate coexisting and interacting commitments to our three-part raison d’être, living law, pursuing justice, renewing hope; and all connect inquiry and outreach today with impact and reform tomorrow. The framework for law and law reform adopted by the Law Commission and grounded in intersections of substantive legal realms, structures, systems, and jurisdictions, guides the dimensions and scope of our research projects and outreach programs. It directs the shape and purpose of our engagement activities and inspires the partnerships we forge and sustain.

The LCC’s work and accomplishments in this reporting year are the result of a combination of consultation, collaboration, development of research pathways and public engagement:

In addition, the 2024-2025 year included the following achievements and highlights. Two appointments were made through a process steered by the Privy Council such that the full complement of the Commission (President plus four part-time Commissioners) was reached by September 2024. Members of the inaugural Advisory Council of the Law Commission of Canada were formally appointed in June of 2024 and came together for their first semi-annual virtual meetings (spring and fall). The LCC’s website was launched, a summer student program was established, and regular What We Heard reports were created and disseminated. Across its projects and programs, the Commission committed to ensuring promise and potential for conversations and connections with Indigenous individuals, communities and organizations immersed in the evolution of rules, practices and systems. Finally, in February 2025, the Commission moved into appropriate and accessible permanent office space in downtown Ottawa.

For more details, readers are referred to the Law Commission of Canada’s Annual Report for the 2024-2025 year.

Young, small, and energized, the Law Commission of Canada has built solid foundations in this past year and looks forward with confidence to establishing a strong and sustainable place in Canada’s law and justice landscape. Less than four years ago, Parliament voted to re-establish the Commission based on the need for an independent, research-based, public-engaging agency dedicated to rule of law and justice issues for Canadians. Today, as we report on the 2024-2025 year, that need is perhaps even more evident.

Results – what we achieved

Core responsibilities and internal services

Core responsibility: Law Review

In this section

Description

Study and review the law of Canada and its effects to provide independent advice on improvements and reform to ensure a just legal system that meets the changing needs of Canadian society.

Quality of life impacts

This core responsibility contributes to the "Good Governance" domain of the Quality of Life Framework for Canada, and more specifically, "Confidence in institutions" through all the activities mentioned in the core responsibility description.

Progress on results

This section details the department’s performance against its targets for each departmental result under Core responsibility 1: Law Review.

Table [1]: To provide the people of Canada with independent leadership on contemporary issues in law and meaningful contributions to law reform projects.

Table [1] shows the target, the date to achieve the target and the actual result for each indicator under: [To provide the people of Canada with independent leadership on contemporary issues in law and meaningful contributions to law reform projects] in the last three fiscal years.

Departmental Result Indicator
Departmental Result Indicator Target Date to achieve target Actual Result
Quality of a range of products
developed to improve
responsiveness, efficiency and
accessibility of law and legal
systems in Canada.
TBD TBD 2022–23: N/A
2023–24: N/A
2024–25: N/A

Table [2]: The people of Canada have access to an open, independent forum about law and its operation throughout Canadian society.

Table [2] shows the target, the date to achieve the target and actual result for each indicator under:

[The people of Canada have access to an open, independent forum about law and its operation throughout Canadian society] in the last three fiscal years.

Departmental Result Indicator
Departmental Result Indicator Target Date to achieve target Actual Result
Number of outreach activities with
individuals, communities, and
organisations responsible for or
interested in law-related research,
education, practice, and policy.
TBD TBD 2022–23: N/A
2023–24: N/A
2024–25: N/A

The Results section of the Infographic for the Law Commission of Canada on GC Infobase page provides additional information on results and performance related to its program inventory.

Details on results

The following section describes the results for Law Review in 2024–25 compared with the planned results set out in the Law Commission of Canada’s departmental plan for the year.

In its 2024-2025 Departmental Plan, the Law Commission of Canada (the “LCC”) described “Core Responsibility 1: Law Review” as the “study and review of the law of Canada and its effects to provide independent advice on improvements and reform to ensure a just legal system that meets the changing needs of Canadian society.” Two elements in particular have been identified as key results allowing the LCC to meet this responsibility, namely, (1) providing Canadians with independent leadership on contemporary issues and contributing to law reform projects and (2) ensuring Canadians have access to an open and independent forum about law and its operation.

The LCC measures its progress with respect to leadership on contemporary issues and law reform projects by the quality and number of the products developed during the last reporting period. In 2024-2025, and as set out further in its Annual Report, the LCC has:

In addition, the LCC published “Recall to Reimagine: (Re)Creating the Law Commission of Canada”, a foundational discussion paper that reviews past law reform efforts at the federal level in Canada and sets out the guiding principles and purposes of the recreated Law Commission of Canada.

The LCC measures its results in terms of providing an open and accessible forum by reviewing the number and diversity of engagement activities with Canadians (and others). In 2024-2025, the LCC met with representatives of 90 organizations of which 11 were international. The LCC met with seven provincial law reform agencies, organized 12 “Listen and Learn” roundtables and 17 research-related dialogue sessions in 8 provinces and 11 cities and presented at 11 events across the country. The LCC partnered with the Canadian Bar Association to launch a Law and Journalism fellowship. Finally, the LCC provided financial support to 11 conferences. The LCC participated in 133 outreach activities during the reporting period reaching an estimated 2000 individuals directly and many more through social media and its website.

Since the Commission commenced operations in June 2023, the sequencing of procedures meant that the Commission’s initial Departmental Results Framework was approved in time only for the 2024-25 Departmental Plan. As a result, there are no departmental results or targets for the 2024-25 Departmental Results Report; however, reporting and analysis on spending, funding and human resources can be found throughout this report.

Key risks

In its 2024-25 Departmental Plan, the LCC identified increasing costs related to travel and engagement with stakeholders as a potential risk to meeting its responsibilities under its mandate. While travel costs continue to be a significant element in the LCC budget, travel costs during the 2024-25 reporting period did not exceed amounts budgeted and so the risk presented by these costs did not materialize. The LCC is committed to listening and learning from communities across Canada and while virtual meetings were used when necessary, they were not appropriate for all engagement activity. The LCC continues to exercise restraint and due diligence in the spending of public funds with respect to engagement activities and carefully considers how best to leverage travel in order to reach the most people and achieve the most impact for each dollar spent.

Resources required to achieve results

Table [3]: Snapshot of resources required for Law Review

Table [3] provides a summary of the planned and actual spending and full-time equivalents required to achieve results.

Resource Planned Actual
Spending 2,645,894 1,533,101
Full-time equivalents 13 7

The Finances section of the Infographic for the Law Commission of Canada on GC Infobase page and the People section of the Infographic for the Law Commission of Canada on GC Infobase page provide complete financial and human resources information related to its program inventory.

Program inventory

Law Review is supported by the following programs:

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

Internal services

In this section

Description

Internal services refer to the activities and resources that support a department in its work to meet its corporate obligations and deliver its programs. The 10 categories of internal services are:

Progress on results

This section presents details on how the department performed to achieve results and meet targets for internal services. The Commission functions as a micro-organization and in 2024-25, the Commission continued building on its mandate. The Commission continued to focus on developing a cost-effective administration through making value for money decisions relating to professional services and travel expenditures amongst other expenditure items, while concurrently fulfilling the mandate of the Commission.

As a micro-organization, some of the internal services for the Commission were supplemented through a Memorandum of Understanding (MOU) with the Department of Justice allowing the Commission to preserve its independence and avoid redundant personnel cost while remaining committed to fulfilling its corporate responsibilities as stipulated by legislation for an independent federal organization.

In addition, during the 2024-25 fiscal year, the Commission moved into its permanent office space in downtown Ottawa. This was a significant and necessary accommodations project that was successfully completed both on time and under budget (approximately 30% lower than the initial projected costs). This new space reflects and supports the Commission’s approach to the evolution of law and incorporates areas for conversations and collaboration.

Resources required to achieve results

Table [4]: Resources required to achieve results for internal services this year

Table [4] provides a summary of the planned and actual spending and full-time equivalents required to achieve results.

Resource Planned Actual
Spending 1,229,701 2,507,128
Full-time equivalents 5 4

The Finances section of the Infographic for the Law Commission of Canada on GC Infobase and the People section of the Infographic for the Law Commission of Canada GC Infobase provide complete financial and human resources information related to its program inventory.

Contracts awarded to Indigenous businesses

Government of Canada departments are required to award at least 5% of the total value of contracts to Indigenous businesses every year.

Law Commission of Canada results for 2024-25:

Table [5]: Total value of contracts awarded to Indigenous businesses¹

As shown in Table [5], the Law Commission of Canada awarded 0% of the total value of all contracts to Indigenous businesses for the fiscal year.

Contracting performance indicators 2024-25 Results
Total value of contracts awarded to Indigenous businesses (A) Footnote 1 $0
Total value of contracts awarded to Indigenous and non‑Indigenous businesses (B)Footnote 2 $285,230
Value of exceptions approved by deputy head (C) $0
Proportion of contracts awarded to Indigenous businesses [A / (B−C) × 100] 0%

In its 2025–26 Departmental Plan, the Law Commission of Canada estimated that it would award 5% of the total value of its contracts to Indigenous businesses by the end of 2024–25.

The majority of the Law Commission of Canada’s contracting activity is with academic authors for the provision of legal research and writing as well as for conference support. While several of those authors identify as Indigenous, they are not “Indigenous businesses” for the purpose of this reporting exercise. Similarly, several conferences were supported by the Law Commission that were either organized by people identifying as Indigenous or engaged with topics relevant to Indigenous people and communities. The Commission carries out very little contracting for its business or internal services needs, and in relatively small amounts, but commits to working towards the 5% target for the next fiscal reporting period.

Spending and human resources

In this section

Spending

This section presents an overview of the department's actual and planned expenditures from 2022–23 to 2027–28.

Refocusing Government Spending

In Budget 2023, the government committed to reducing spending by $14.1 billion over five years, starting in 2023–24, and by $4.1 billion annually after that.

While not officially part of this spending reduction commitment, the Law Commission of Canada demonstrated respect for the spirit of the exercise by undertaking the following measures in 2024-25:

Budgetary performance summary

Table [6]: Actual three-year spending on core responsibilities and internal services (dollars)

Table [6] shows the money that the Law Commission of Canada spent in each of the past three years on its core responsibilities and on internal services.

Core responsibilities and internal services 2024–25 Main Estimates 2024–25 total authorities available for use Actual spending over three years (authorities used)
Law Review 2,645,894 2,645,894
  • 2022–23: 0
  • 2023–24: 852,302
  • 2024–25: 1,533,101
Subtotal 2,645,894 2,645,894
  • 2022–23: 0
  • 2023–24: 852,302
  • 2024–25: 1,533,101
Internal services 1,229,701 2,226,130
  • 2022–23: 0
  • 2023–24: 933,845
  • 2024–25: 2,507,128
Total 3,875,595 4,872,024
  • 2022-23: 0
  • 2023-24: 1,786,147
  • 2024-25: 4,040,229

Analysis of the past three years of spending

Fiscal year 2023–24 served as a partial inaugural year, which explains the lower level of expenditures. In 2024–25, forecasted spending increased to support the Commission’s capacity-building efforts, including the successful relocation to a permanent office by year-end. These activities account for the rise in total authorities available for use in 2024–25.

The Finances section of the Infographic for the Law Commission of Canada on GC Infobase offers more financial information from previous years.

Table [7]: Planned three-year spending on core responsibilities and internal services (dollars)

Table [7] shows the Law Commission of Canada’s planned spending for each of the next three years on its core responsibilities and on internal services.

Core responsibilities and internal services 2025–26 planned spending 2026–27 planned spending 2027–28 planned spending
Law Review 2,659,174 2,449,187 2,449,187
Subtotal 2,659,174 2,449,187 2,449,187
Internal services 1,234,880 1,234,879 1,234,879
Total 3,894,054 3,684,066 3,684,066

Analysis of the next three years of spending

The estimated planned spending for both the core responsibility and internal services is expected to be relatively steady over the next three fiscal years. There is a minor reduction expected in operating amounts under the core responsibility for fiscal year 2026-27 as it is anticipated the Commission will be reaching a "steady state" ongoing level of funding.

The Finances section of the Infographic for the Law Commission of Canada on GC Infobase offers information on the alignment of the Law Commission of Canada’s spending with Government of Canada’s spending and activities.

Funding

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

Graph [1]: Approved funding (statutory and voted) over a six-year period

Graph [1] summarizes the department's approved voted and statutory funding from 2022-23 to 2027-28.

Text version of graph [1]

Graph [1] includes the following information in a bar graph:

Fiscal year Statutory Voted Total
2022-23 0 0 0
2023-24 144,680 1,641,467 1,786,147
2024-25 225,896 3,814,333 4,040,229
2025-26 188,273 3,705,781 3,894,054
2026-27 188,273 3,495,793 3,684,066
2027-28 188,273 3,495,793 3,684,066

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

Following the appointment of the President and the Commission’s receipt of financial delegation in June 2023, fiscal year 2023–24 constituted a partial year of operations, resulting in lower overall expenditures (prior to that, the Commission did not incur any direct expenditures.) Fiscal year 2024–25 represented the Commission’s first complete year of operations, with spending reflecting the establishment of full organizational capacity, including the successful relocation to permanent office space in downtown Ottawa. By fiscal year 2026–27, the Commission is expected to have transitioned to a steady state, with start-up costs fully absorbed and expenditures stabilizing on an ongoing basis.

Consult the Public Accounts of Canada for further information on the Law Commission of Canada’s departmental voted and statutory expenditures.

Financial statement highlights

The Law Commission of Canada’s Financial Statements (Unaudited) for the Year Ended March 31, 2025.

Table [8]: Condensed Statement of Operations (unaudited) for the year ended March 31, 2025 (dollars)

Table [8] summarizes the expenses and revenues for 2024–25 which net to the cost of operations before government funding and transfers.

Financial information 2024–25 actual results 2024–25 planned results Difference (actual results minus planned)
Total expenses 2,889,858 4,122,342 (1,232,484)
Total revenues 0 0 0
Net cost of operations before government funding and transfers 2,889,858 4,122,342 (1,232,484)

Analysis of expenses and revenues for 2024-25

The variance in actual vs planned results is a direct result of accounting treatment for costs related to the new office relocation being capitalized instead of expensed.

The 2024–25 planned results information is provided in the Law Commission of Canada’s Future-Oriented Statement of Operations and Notes 2024–25.

Table [9]: Condensed Statement of Operations (unaudited) for 2023-24 and 2024-25 (dollars)

Table [9] summarizes actual expenses and revenues and shows the net cost of operations before government funding and transfers. Financial information 2024–25 actual results 2023–24 actual results Difference (2024-25 minus 2023-24)

Financial information 2024–25 actual results 2024–25 planned results Difference (2024-25 minus 2023-24)
Total expenses 2,889,858 1,997,022 892,836
Total revenues 0 0 0
Net cost of operations before government funding and transfers 2,889,858 1,997,022 892,836

Analysis of differences in expenses and revenues between 2023-24 and 2024-25

The 2024-25 fiscal year marks the first complete year since the Commission’s official launch in June 2023. The year-over-year variance reflects this and is primarily due to expenditures associated with an increase in the activities of the Commission including recruiting and retaining staff as well as general operations.

Table [10] Condensed Statement of Financial Position (unaudited) as at March 31, 2025 (dollars)

Table [10] provides a brief snapshot of the amounts the department owes or must spend (liabilities) and its available resources (assets), which helps to indicate its ability to carry out programs and services.

Financial information 2024–25 actual results 2024–25 planned results Difference (2024-25 minus 2023-24)
Total net liabilities 608,809 239,880 368,929
Total net financial assets 535,784 197,937 337,847
Departmental net debt 73,025 41,943 31,082
Total non-financial assets 1,490,035 35,384 1,454,651
Departmental net financial position 1,417,010 (6,559) 1,423,569

Analysis of department’s liabilities and assets since last fiscal year

The 2024-25 fiscal year marks the first complete year since the Commission’s official launch in June 2023. The year-over-year variance, especially in non-financial assets and net financial position, reflects the capitalization of costs related to the permanent office relocation which was completed successfully at the end of the year. The project was completed on time and under budget.

Human resources

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

Table [11]: Actual human resources for core responsibilities and internal services

Table [11] shows a summary in full-time equivalents of human resources for the Law Commission of Canada’s core responsibilities and for its internal services for the previous three fiscal years.

Core responsibilities and internal services 2022–23 actual full-time equivalents 2023–24 actual full-time equivalents 2024–25 actual full-time equivalents
Law Review 0 4 7
Subtotal 0 4 7
Internal services 0 3 4
Total 0 7 11

Analysis of human resources for the last three years

As a new micro-organization, the Commission relies on employees in highly specialized roles, making retention and timely staffing essential. Recruiting and keeping skilled personnel remains a persistent challenge, which the Commission addresses through proactive hiring practices and, where feasible, flexible work arrangements.

The Commission officially commenced its operations after the President was appointed in June 2023. Before this time, any FTE’s working on the revival of the Commission were not directly attributed to the Commission. During its inaugural partial year in 2023-24 and the full complete year in 2024-25, the Commission continued to recruit key personnel and the stabilization of key management positions such as the executive director and the director general of strategy, policy and planning roles.

Table [12]: Human resources planning summary for core responsibilities and internal services

Table [12] shows the planned full-time equivalents for each of the Law Commission of Canada’s core responsibilities and for its internal services for the next three years. Human resources for the current fiscal year are forecast based on year to date.

Core responsibilities and internal services 2025–26 planned full-time equivalents 2026–27 planned full-time equivalents 2027–28 planned full-time equivalents
Law Review 13 13 13
Subtotal 13 13 13
Internal services 5 5 5
Total 18 18 18

Analysis of human resources for the next three years

The planned full-time equivalents are expected to be steady over the next three fiscal years and there are no significant variances anticipated.

Federal 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.

Corporate information

Departmental profile

Appropriate minister(s): The Honourable Sean Fraser

Institutional head: Shauna Van Praagh

Ministerial portfolio: Justice

Enabling instrument(s): Law Commission of Canada Act

Year of incorporation / commencement: 1997

Departmental contact information

Mailing address:
PO Box 56068
Ottawa RPO Minto Place
Ottawa, Ontario, K1R 7Z1

Email: info@lcc-cdc.gc.ca

Website(s): https://www.canada.ca/en/law-commission-canada.html

Supplementary information tables

The following supplementary information tables are available on the Law Commission of Canada’s website:

Gender‑based analysis plus

Définitions

Liste de termes

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 priority (priorité)

A plan or project that a department has chosen to focus and report on during the planning period. Priorities represent the things that are most important or what must be done first to support the achievement of the desired departmental results.

departmental result (résultat ministériel)

A high-level outcome related to the core responsibilities of a department.

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)

Measures the person years in a departmental budget. An employee's scheduled hours per week divided by the employer's hours for a full-time workweek calculates a full-time equivalent. For example, an employee who works 20 hours in a 40-hour standard workweek represents a 0.5 full-time equivalent.

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

An analytical tool used to assess support the development of responsive and inclusive how different groups of women, men and gender-diverse people experience policies, programs and 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.

government-wide priorities (priorités pangouvernementales)

For the purpose of the 2024–25 Departmental Results Report, government priorities are the high-level themes outlining the government’s agenda as announced in the 2021 Speech from the Throne.

horizontal initiative (initiative horizontale)

A program, project or other initiative where two or more federal departments receive funding to work collaboratively on a shared outcome usually linked to a government priority, and where the ministers involved agree to designate it as horizontal. Specific reporting requirements apply, including that the lead department must report on combined expenditures and results.

Indigenous business (entreprise autochtone)

For the purposes of a Departmental Result Report, this includes any entity that meets the Indigenous Services Canada’s criteria of being owned and operated by Elders, band and tribal councils, registered in the Indigenous Business Directory or registered on a modern treaty beneficiary business list.

non‑budgetary expenditures (dépenses non budgétaires)

Net outlays and receipts related to loans, investments and advances, which change the composition of the financial assets of the Government of Canada.

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 measure that assesses progress toward a departmental-level or program-level result, or the expected outputs or outcomes of a program, policy or initiative.

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)

An outcome or output related to the activities of a department, policy, program or initiative.

statutory expenditures (dépenses législatives)

Spending approved through legislation passed in Parliament, other than appropriation acts. The legislation sets out the purpose and the terms and conditions of the expenditures.

target (cible)

A quantitative or qualitative, measurable goal that a department, program or initiative plans to achieve within a specified time period.

voted expenditures (dépenses votées)

Spending approved annually through an appropriation act passed in Parliament. The vote also outlines the conditions that govern the spending.

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2025-11-07