Treasury Board submissions

(updated May 2026)

On this page

• How to use this tool
• Defining the activity
• Relationship to other GVT
• Key inputs
• Retention context
• Business processes
  1. Advising
  2. Preparing the submission
  3. Coordinating, submitting the final submission and lessons learned

How to use this tool

This tool is designed for Government of Canada (GC) information specialists to use with relevant business areas when identifying records and retention specifications. For clarity and understanding, this refers to evidence of activities that institutions create, collect, and manage to fulfill their mandate, make decisions, deliver programs, and be accountable to Canadians. The term record (or records) is used throughout the tool to encompass information and data that provide evidence of GC activities.

The records and retention specifications contained in this document are recommendations only and should be customized to apply in specific institutional context. The complete document should be read before applying any recommendations.

This GVT does not provide Government of Canada institutions with the authority to dispose of information. GVTs are not Records Disposition Authorizations (DAs) nor do they replace Multi-Institution Disposition Authorizations (MIDAs).

The advice provided within this GVT is relevant to all GC departments as defined in section 2 of the Financial Administration Act (FAA), unless excluded by specific acts, regulations or Orders in Council. However, the advice in this GVT provides best practice for recordkeeping at the federal level. As such, it is also helpful for all federal institutions, including arm’s-length institutions that are only subject to limited portions of the FAA (i.e., Crown corporations) and those not subject to the FAA at all (ex. shared governance organizations).

Validation

The business processes and records identified in this GVT have been validated by subject matter experts from the following departments: Immigration, Refugees and Citizenship Canada; Canadian Space Agency; Canada Border Services Agency; Halifax Port Authority; Public Services and Procurement Canada; Veterans Affairs Canada; Shared Services Canada; Global Affairs Canada; Transport Canada, Treasury Board of Canada Secretariat, and Library and Archives Canada.^Footnote1

Note - Retention specifications consist of three key elements:

1. a retention period, i.e., a duration of time for which a record is retained
2. a retention trigger or event in time that begins the retention period, e.g., last administrative action
3. a rationale for the retention period and trigger (for example, retention for records related to Workplace Management may be influenced by the Canada Occupational Health and Safety Regulations, collective agreements, and the Public Service Labour Relations Act)^Footnote2.

Without these three elements, retention specifications cannot be effectively implemented.

Defining the activity

A Treasury Board (TB) Submission is a formal document prepared by federal departments or Crown corporations and submitted to the Treasury Board to request authorization for key aspects of a government initiative, typically funding, staffing, projects, regulations, or changes to existing programs.

Once approved, TB Submissions act as subordinate authorities that provide the permission to expend operational funds and to carry out the initiative in the way proposed by an institution and approved by the TB.

A TB Submission transforms policy rationale and objectives previously approved by another Cabinet committee into an initiative that will achieve those objectives. It should be drafted as a narrative and tell the story of the initiative that TB approval is sought for. A submission can include the following:

• the decision(s) being sought from the Treasury Board
• how the initiative will be carried out
• what efforts were made to minimize costs and make full use of existing resources
• why the proposed method of implementation is the best one in relation to others
• how the proposal contributes to government-wide aims such as value for money, accountability, transparency, and interoperability of systems for exchanging information
• what lessons learned from previous experiences were used in designing the initiative
• what the expected results, outcomes and deliverables are
• what the results of related initiatives have been
• what are the risks associated with the initiative (including the risk of not implementing the initiative) and how the critical risks associated with implementing the proposal will be managed.
• how performance will be monitored and evaluated to ensure that the initiative is meeting its policy objectives
• what procurement strategy was adopted for this initiative; and
• how the procurement was conducted, and how it meets the various Treasury Board policy requirement.^{Footnote3 Footnote4}

Legislation, TB policies, or previous Cabinet decisions provide direction as to when Treasury Board approval is required. Types of authorities and approvals frequently sought from the Treasury Board through a Submission include:

• To allocate resources previously approved by another Cabinet committee or included in a federal budget
• To make a grant or contribution
• To enter into a contract when the contract value exceeds departmental contracting approval limits
• To carry out an initiative exceeding a minister’s existing authority
• To be exempted from a TB policy or to seek an exception to a TB directive
• To obtain approval of a business plan, an investment plan, a Crown corporation corporate plan or operating and capital budgets
• To recommend approval of an order-in-council.

TB Submissions differs from Memoranda to Cabinet (MC) in that a MC focuses on the policy rationale for a new or renewed policy or program initiative, whereas a TB submission focuses primarily on program or project design, implementation, detailed costing and results for Canadians.^Footnote5 Retention recommendations regarding Cabinet materials such as MCs can be found in the Cabinet Affairs GVT.

Relationship to Other GVTs

Activities and business processes often overlap. However, in the case of Treasury Board Submissions, there are no references to other GVTs in the table of documents.

Key inputs

The following were the primary inputs used in defining the activity, the business processes and the records within this GVT:

• The Guidance for Drafters of Treasury Board Submissions (2025) provides guidance and practical examples on how to prepare Treasury Board Submissions.
• The Guide to Treasury Board Submissions Prepared on Behalf of the Crown Corporations (2025) provides guidance for submissions related to Crown corporations.

Retention context

Recommended retention specifications in GVTs are determined based on traditional or best practices, a review of government-wide legislation and policy, and validation with subject matter experts. Retention periods are suggestions only; departments must consider their own legislative requirements and business needs.

There are no pieces of legislation or regulations that govern the retention of records specifically associated with the Treasury Board Submission activity performed by institutions.

Business processes

1. Advising:

Involves obtaining current information relating to drafting procedures for TB Submissions and advising operational areas on expected content, necessary formatting, the submission process itself, and the timing of submissions. Typically, this is performed by a submission coordinator within the institution. Furthermore, Treasury Board of Canada Secretariat (TBS) Program Sector analysts serve as the primary point of contact to provide direct support and guide departments in drafting submissions.^Footnote6

Business subprocess	Subprocess activities	Records	Retention period	Retention trigger	Retention exception
Advising	Consulting with TBS analysts for advice and direction. Advising operational areas on expectations, submission process, and timing	Internal guidance materials (e.g., institution-specific drafting guides) Templates Tools Correspondence/advice	5 years	After being superseded	none

2. Preparing the submission:

Involves relevant operational areas working with the institutional TB Submission coordinator to determine context, timing, submission process, and expectations; research content; analyze; write and revise documents; consult the departmental Legal Services Unit; determine security categorization; consult translation services; obtain Chief Financial Officer approval; and obtain the Minister’s signature. In some cases, several participating institutions will collaborate, with a lead organization identified, to prepare a joint submission or an omnibus submission. In these cases, the signature of each minister may be required before the submission is delivered to TBS.

Business subprocess	Subprocess activities	Records	Retention period	Retention trigger	Retention exception
Preparing the submission	Consulting with the TB Submission coordinator within the institution, the resource management advisor, subject-matter experts, to identify scoping, costing, issues, constraints, develop the business case, and other relevant materials Consulting with the TBS analyst about context, timing, submission process, and TB expectations Researching content Consulting with other stakeholders/operational areas (e.g. policy centres, HR, finance, communications, evaluation, Chief Information Officer, the departmental Legal Services Unit, etc.) Analyzing Writing Determining security categorization Consulting translation services Obtaining TBS Sector Analyst’s review of draft submission Obtaining sign-off from the deputy head, Assistant Deputy Minister, legal services, internal audit and evaluation services, etc. Obtaining Chief Financial Officer’s approval Obtaining Minister’s signature	Correspondence with internal Submission Coordinator Correspondence with analyst at TBS Flowsheet Substantive drafts of the TB Submission (where content is not incorporated in final draft) Checklist Rationale for security categorization, including any exchanges regarding security categorization, e.g., between the TB Submission drafters and the Corporate Security Officer (or delegate thereof) Legal Risk Assessment results TBS Program Sector Analyst’s review and comments of draft TB submission Chief Financial Officer’s attestation Signed Treasury Board Submission, including appendices Ministerial correspondence related to the submission including memos, briefing notes, decks	2 years	For submissions not approved, 2 years after receipt of the TB decision For approved submissions, 2 years after the funded initiative has ceased, ended, or closed	none

3. Coordinating, submitting the final submission and lessons learned:

Involves final coordination with TBS and internal stakeholders, submission of the final package to the Treasury Board Submission Centre (TBSC), and post-submission activities such as documenting lessons learned. This is typically managed by the institutional submission coordination unit.

Business subprocess	Subprocess activities	Records	Retention period	Retention trigger	Retention exception
Coordinating and submitting the final submission	Liaising with the TBS analyst concerning scheduling Coordinating with other institutions for joint/omnibus submissions Liaising with the TBSC Delivering original and copies to the TBSC Liaising with operational area if changes are required after Treasury Board reviews the submission Coordinating withdrawal of a submission (if applicable) Ensuring the certified stamped copy of the TB Decision (i.e., turnaround document) is filed appropriately Ensuring the Record of Conditions are completed and filed Conducting post-submission review and documenting lessons learned	Correspondence Routing slips Rationale for withdrawal of submission Delegated authority list Delegation of signing authority form Specimen signature card Briefing notes Decision letter Certified stamped copy of submission (now an official decision of Treasury Board), also called a turnaround document Email correspondence with TBSC that includes the official TB Submission and TBSC acknowledgement of receipt Record of conditions Reports about the submissions process/ lessons learned documentation	2 years	After the submission was submitted, withdrawn, or not approved	none
			5 years	For approved submissions - after the funded initiative has ceased, ended, or closed