Departmental Plan Report 2023-2024

From the Minister

Polar Knowledge Canada's (POLAR) 2023-24 Departmental Plan provides parliamentarians and Canadians with information on the work POLAR plans to complete over the course of the 2023-24 fiscal year. It describes the organization's programs and services for Canadians, and provides transparency on how POLAR will support the fulfillment of mandate commitments and the Government of Canada's priorities.

POLAR's mission is to advance and mobilize knowledge of the polar regions through leadership, partnerships and collaboration on polar science and technology. In support of this mission, POLAR will continue to operate the Canadian High Arctic Research Station (CHARS) in Cambridge Bay, Nunavut, a hub for science, technology, and innovation in Canada's North – a facility for which all Canadians should be proud.

POLAR has a unique role to advance the collective understanding of polar environments by mobilizing current knowledge and subsequently learning from others to address the gaps and concerns of communities in the North and Arctic. POLAR recognizes the global implications of its work and will continue to draw on a wide variety of expertise from Canada and around the world. To be successful in its role, POLAR will continue to lead with innovative approaches and research that is both multi-disciplinary and collaborative. POLAR will continue its work to build and maintain partnerships beyond disciplines and borders, to support meaningful inclusion of Indigenous traditional knowledge in research, and to synthesize and share information to advance polar research for the benefit of all Canadians.

The Government of Canada is committed to reconciliation with Indigenous Peoples by building a cleaner, greener future through sustained and collaborative efforts, promoting economic development, and creating jobs. POLAR continues to focus its work on these priorities in the North and Arctic, while strengthening Canada's leadership in polar science and technology.

The Honourable Dan Vandal, P.C., M.P., Minister of Northern Affairs, Minister responsible for Prairies Economic Development Canada, and Minister responsible for the Canadian Northern Economic Development Agency

From the President and CEO

Polar Knowledge Canada was established as Canada's federal agency to strengthen Canadian leadership in polar science and technology, with a mandate to advance knowledge of the Arctic in order to improve economic opportunities, environmental stewardship and the quality of life of Northern residents and all Canadians.

POLAR operates the Canadian High Arctic Research Station in Cambridge Bay, Nunavut and as a northern organization that both conducts and funds research, POLAR is uniquely placed to provide leadership on how research in the Arctic is conducted and on the expectations on those who will receive federal funding for Arctic research.

Since being appointed as the President and CEO of POLAR, my top priorities continue to be building strong, lasting, and meaningful relationships with Indigenous partners that are rooted in collaboration, respect, integrity, and co-development in every aspect of our work. POLAR will ensure that as a science-based organization in the Arctic, we serve the priorities of Indigenous communities, and include Indigenous ways of knowing and creating knowledge. Indigenous communities are on the front line of climate change; they are the experts as we work collectively towards solutions for a sustainable future.

Since calling Nunavut my home, I have personally witnessed the profound connections that Indigenous communities share to the land and wildlife, and the impacts of a rapidly changing Arctic climate. POLAR will continue to work with its northern and Indigenous partners to better understand their priorities, and to advance the objectives of the 2020-2025 Science and Technology Framework. Additionally, POLAR will work with Indigenous, Government and research partners, towards advancing clean energy, technology, and infrastructure solutions for remote northern communities.

POLAR will work towards increasing opportunities for Inuit, in accordance with our commitments under Article 23 of the Nunavut Agreement. With the implementation of the Inuit Employment Plan Secretariat at POLAR, we will continue to support the development of innovative recruitment strategies, training, and retention programs for Inuit employees as the Government of Canada strives to be an employer of choice in Canada's North.

As POLAR's President and CEO, I am pleased to present POLAR's 2023-24 Departmental Plan.

Jennifer C. Hubbard, President and CEO, Polar Knowledge Canada

Plans at a glance

In 2020, POLAR publicly released its Strategic Plan and 2020-25 Science and Technology Framework. The Strategic Plan is a high-level guidance and decision-making document to help POLAR align its resources and objectives with its long-term vision: A sustainable future guided by knowledge and collaboration.

To achieve this vision, POLAR will focus its efforts on collaborative and interdisciplinary science that is driven by the needs of northern and Arctic communities while questioning its significance to Canadians. POLAR will add unique value to polar research by integrating information from various science and technology disciplines into broadly accessible products to communicate new polar knowledge.

POLAR also will continue to work with Indigenous partners to ensure local knowledge and traditional Indigenous knowledge are incorporated in the policies and decisions made by the organization, and is integrated into scientific approaches to advance Northern and Arctic research. Key to the fulfillment of its mission and vision, POLAR operates the Canadian High Arctic Research Station in Cambridge Bay, Nunavut, providing resources and services for in-house and visiting scientists and researchers.

As part of this strategic planning exercise, POLAR has set the following targets for 2023-24:

• POLAR is leveraging the Canadian High Arctic Research Station to advance innovation, knowledge creation and mobilization.
• POLAR is supporting interdisciplinary science and technology development to create and disseminate new solutions to address the impacts of rapid environmental change in the North and Arctic.
• The transfer of administration of the Canadian High Arctic Research Station to POLAR from CIRNAC is finalized and transitioning to a fully operational state in support of POLAR's mandate.
• POLAR is making innovative efforts to advance fulfillment of obligations under Article 23 of the Nunavut Agreement with the support of its Inuit Advisory Council, supporting the development and retention of Inuit employees.

For more information on Polar Knowledge Canada's plans, see the "Core responsibilities: planned results and resources, and key risks" section of this plan.

Core responsibilities: planned results and resources, and key risks

This section contains information on the department's planned results and resources for each of its core responsibilities. It also contains information on key risks related to achieving those results.

Polar Science and Knowledge

Description

Polar Knowledge Canada is Canada's polar science agency operating out of the world-class Canadian High Arctic Research Station campus in Cambridge Bay, Nunavut. Polar Knowledge Canada performs and publishes multi-disciplinary polar research. Through our grants and contributions program, we fund external partners such as academia, northern and Arctic communities and organizations who conduct research and related projects. Polar Knowledge Canada aims to include Indigenous and local knowledge wherever possible, and increase domestic and international research coordination and collaboration by leveraging resources with partners. Through workshops, conferences, social media, and other tools, Polar Knowledge Canada shares and promotes the exchange of knowledge across polar scientific and policy communities and the general public. Throughout all of its core activities, Polar Knowledge Canada aims to fund and train the next generation of polar research personnel, with a focus on northern youth.

Planning highlights

Canada's polar science and technology research is publicly available and being applied

The polar science and technology research that is performed at the CHARS campus will be publicly available and shared within Canada and internationally through a wide range of publications, events, meetings and other means.

In 2023-24, POLAR will continue to strengthen research collaboration and ensure research outcomes are shared and accessible. POLAR will also communicate and promote polar research through public reports, podcasts and videos through numerous means, including social media, and develop educational resources for youth that are linked to its research activities.

POLAR will advance its internal data management architecture and supporting policies and procedures. The information that is shared will be informed by, and include as appropriate, both Indigenous knowledge and local knowledge, as well as science and technology data that supports evidence-based decision making and policy development.

Canada's Arctic science includes Indigenous and local knowledge

POLAR will ensure that Indigenous and local knowledge is incorporated into the research that it performs and funds and will provide opportunities to advance Inuit employment and training in science, policy and administrative positions that support POLAR in meeting the Government of Canada's Inuit employment obligations under Article 23 of the Nunavut Agreement.

In 2023-24, POLAR will continue to implement its Inuit Employment Plan to support the increase in the representation of Nunavut Inuit employees at POLAR's headquarters in Cambridge Bay, Nunavut by reducing employment barriers for Inuit. POLAR will also support the development of new and existing Inuit employees with guidance from its Inuit Advisory Council and ensure the retention of Inuit employees at POLAR through the creation of onboarding programs and improvements to policies, practices, and procedures.

Through its grant and contribution funding, POLAR will continue to advocate for Indigenous knowledge and local knowledge to be included in Arctic research, domestically and internationally, by prioritizing and promoting projects that include this knowledge.

While continuing to work with Indigenous groups and partners, POLAR will include and integrate Indigenous knowledge and local knowledge in the advancement of science and technology and incorporate their findings into the policies and decisions made by the organization.

Canada fosters domestic and international knowledge exchange and partnerships in polar science and technology

Operating and maintaining CHARS for polar science will allow POLAR to strengthen and expand national and international research collaborations and, in turn, gain knowledge and expertise to address regional and circumpolar challenges.

In 2023-24, POLAR will continue to conduct research and monitoring activities in the areas of permafrost, ecology, ecosystems, and biodiversity through collaboration with academic, national, international, and Indigenous organizations. POLAR will support research and monitoring to better understand factors influencing wildlife health and environmental changes that affect food security and community wellness, in the North and Arctic.

POLAR will build on its work to advance clean energy, technology, and infrastructure solutions for remote northern and Arctic communities. POLAR will collaborate with other federal and territorial departments and Indigenous partners to advance federal science priorities, including the implementation of Canada's Arctic and Northern Policy Framework goals.

Lastly, POLAR will continue to operate the Canadian High Arctic Research Station and promote its use to Canadian and international researchers.

The next generation of Canadian polar researchers is developed

POLAR's Grants and Contributions programs and the CHARS campus will continue to support students in technical, science and research programs at colleges and universities.

POLAR has specific initiatives delivered via the CHARS campus to encourage youth engagement, including science camps for local youth, summer employment, casual hires, and student placements. POLAR also has early-career researcher exchange programs to build a base of early career polar researchers.

In 2023-24, POLAR will continue to promote interest in polar science and technology opportunities through support to external partners for science and technology projects and capacity-building initiatives involving early career researchers. POLAR will also continue to develop youth interest in polar science and research by expanding and developing science and technology programming, engaging youth in science-based activities, and working with key partners on activities geared towards youth.

POLAR will also complete a cycle of the annual Northern Scientific Training Program, which includes awarding grants for 2023-24 recipients and launching a new call for applications for grants to be awarded in 2024-25.

Gender-based analysis plus

GBA Plus is used to support POLAR's work to meet its obligations under Article 23 of the Nunavut Agreement. POLAR will continue to give preference to applicants who self-identify as Inuit under the Nunavut Agreement, to continue to increase Inuit representation. In partnership with local communities and Indigenous partners, the Canadian High Arctic Research Station will continue to engage with local labour pools to identify qualified candidates for science and policy-focused positions. Through this commitment, the Canadian High Arctic Research Station will work to meet stakeholder and Indigenous partners' expectations in delivering more employment opportunities for local people, and boosting economic development in Nunavut, through support for local businesses and organizations.

GBA Plus analysis is a key tool to support improvements in both POLAR's programs and its internal services and operations. POLAR continues to use GBA Plus as both an analytical process and as a tool for meaningful engagement to provide information, data and trends that will inform activities and progress in support of departmental results. Specifically, in order to increase Indigenous participation, POLAR commits to:

• Providing in-kind and financial support to research projects that include Indigenous knowledge and/or local knowledge;
• Encouraging and facilitating engagement between researchers at the Canadian High Arctic Research Station and community decision-makers; and,
• Supporting data and information management systems to document Indigenous knowledge to support local and integrated decision-making.

In order to increase the number of youth pursuing polar science and technology-related careers, POLAR commits to:

• Providing support for science camps in northern and Arctic communities, such as STEM (science, technology, engineering, or math) programs;
• Supporting visiting scientist presentations; and,
• Making available educational tools (such as maps of the polar regions) to support curriculum development.

Furthermore, GBA Plus integration will continue to be undertaken on all Treasury Board Submissions, Cabinet documents, budget submissions, and in policy and program architecture and implementation.

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

In 2015, all United Nations (UN) member states came together and adopted Transforming Our World: The 2030 Agenda for Sustainable Development. Many Government of Canada priorities align with the United Nations 2030 Agenda for Sustainable Development and the SDGs, including gender equality, diversity and inclusiveness, environmental sustainability, and economic prosperity. In line with the vision, POLAR recognizes that integrating these goals into its own work brings us a step closer towards improved sustainability, peace, inclusivity, and prosperity across Canada, including the North and Arctic.

POLAR is working to achieve Sustainable Development Goal 4: Promote knowledge and skills for sustainable development by promoting research opportunities for Canadians, Indigenous Peoples, international collaborators and most notably for northern and Arctic communities through grants and contributions, scholarships and programs. Research in the North and Arctic will increase access to employment, which is a pathway to economic growth, sustainable communities, and improved infrastructure. POLAR will continue to develop skills through intramural research projects, community outreach and engagement, and knowledge management and mobilization activities. These commitments build towards advancing Canada's knowledge of the North and Arctic, strengthening Canadian leadership in polar science and technology, and promoting the development and distribution of knowledge of other circumpolar regions, including Antarctica.

POLAR will also work to achieve Sustainable Development Goal 10: Advance reconciliation with Indigenous Peoples and take action to reduce inequality by continuing to implement its Inuit Employment Plan to increase Inuit representation in its ranks and support local economic growth. In accordance with Article 23 of the Nunavut Agreement, this plan aims to increase Inuit employment in government to a representative level within all occupational groups and levels in Nunavut.

Finally, POLAR has committed to achieving Sustainable Development Goal 13: Take urgent action to combat climate change and its impacts. POLAR is committed to advance clean energy, technology and infrastructure solutions for northern and Arctic communities by facilitating the development and testing of energy, housing, water and waste treatment technologies suitable for the unique environmental and socio-cultural conditions in the North and Arctic. This strategy contributes to advancing Canadian Indicator Framework ambition 13.3 "Canadians are well-equipped and resilient to face the effects of climate change".

Innovation

POLAR continues to find new ways to support results-based innovations related to the achievement of planned results associated with its "Polar Science and Knowledge" core responsibility. Efforts are being made to advance co-development and improvements to the consideration of First Nations, Inuit and Métis unique realities and knowledge base in all aspects of POLAR's work. Where possible, POLAR will implement lessons learned from results-based innovations completed by other federal organizations with similar mandates and responsibilities.

Key risk(s)

POLAR has identified key risks to the achievement of results related to its core responsibility and has prepared solutions to navigate these risks if needed. These risks and mitigation measures are as follows:

Relationship, Reputational and Operational Risks – Much of POLAR's operations and planned activities rely on collaboration and partnerships with academia, other federal organizations, northern organizations and Indigenous partners and communities, and academia. These relationships include commitments outlined in treaties and self-government agreements, signed memoranda of understanding with Indigenous partners, service agreements with other federal organizations, and others.

Internal capacity challenges or dependency on inputs from other organizations over which POLAR has limited control, could impact POLAR's ability to complete planned activities.

As POLAR prepares to take over the custodianship of Canadian High Arctic Research Station infrastructure, the organization recognizes the need to secure adequate funding to fully operationalize the research station. Should theses risks materialize POLAR will work with internal and external partners most important Indigenous partners and communities, to ensure these risks are mitigated.

POLAR will mitigate these relationship, reputational and operational risks by:

• Involving and supporting community and partner participation early, and in every stage of projects that impact them;
• Communicating POLAR's commitments under memoranda of understanding with Indigenous partners, and taking meaningful action to implement these commitments;
• Developing a multi-year Real Property Strategy, and defining and seeking long-term financial requirements to fully operationalize the Canadian High Arctic Research Station infrastructure; and
• Addressing internal capacity challenges through timely recruitment including the ongoing implementation of its Inuit Employment Plan to attract, develop and retain talent.

Planned results for Polar Science and Knowledge

The following table shows, for Polar Science and Knowledge, the planned results, the result indicators, the targets and the target dates for 2023–24, and the actual results for the three most recent fiscal years for which actual results are available.

The financial, human resources and performance information for the Polar Knowledge Canada's program inventory is available on GC InfoBaseⁱ.

¹This Performance Indicator is a 3-year aggregate. The 2019-20 reporting year was the first year a three-year dataset was reported.

²This indicator was amended in 2019-2020 to combine the two indicators previously under this Departmental Result. As such, 2020-21 is the first reporting year results are available for this indicator.

Planned budgetary spending for Polar Science and Knowledge

The following table shows, for Polar Science and Knowledge, budgetary spending for 2023–24, as well as planned spending for that year and for each of the next two fiscal years.

Financial, human resources and performance information for Polar Knowledge Canada's program inventory is available on GC InfoBaseⁱⁱ.

Planned budgetary spending for Polar Science and Knowledge

The following table shows, in full-time equivalents, the human resources the department will need to fulfill this core responsibility for 2023–24 and for each of the next two fiscal years.

Financial, human resources and performance information for Polar Knowledge Canada's program inventory is available on GC InfoBaseⁱⁱⁱ.

Internal services: planned results

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;
• materiel management services; or
• acquisition management services.

Planning highlights

The following are POLAR's key planned internal services highlights for fiscal year 2023-24:

• Finalize the transfer of administration and custodianship of the Canadian High Arctic Research Station and related assets to POLAR; and
• Continue to implement POLAR's Inuit Employment Plan.

POLAR has been mandated to manage the Canadian High Arctic Research Station infrastructure by the Canadian High Arctic Research Station Act^iv. As such, expenses associated with the management of the Canadian High Arctic Research Station real property asset fall within the Internal Services portfolio. Finalizing the transfer of administration and custodianship of the Canadian High Arctic Research Station, including the development and implementation of Real Property Building Management Plans that lay out the management of real property assets over the next five years will be a priority for POLAR. The use of the Canadian High Arctic Research Station is foundational to POLAR's Departmental Results Framework, as it provides a hub for collaboration on polar science and technology. With the operational delays due to the COVID-19 pandemic, POLAR is focusing on ensuring full operational readiness of CHARS in 2023-24.

The implementation of POLAR's Inuit Employment Plan contributes to the Government of Canada commitment to advance reconciliation and will ensure operations and activities undertaken by POLAR are informed and guided by Indigenous knowledge and will contribute towards POLAR becoming compliant with Article 23 of the Nunavut Agreement.

Planning for Contracts Awarded to Indigenous Businesses

POLAR supports the Government of Canada's commitment to economic reconciliation with Indigenous Peoples and enhance socio-economic opportunities outcomes for First Nations, Inuit and Métis businesses through federal procurement processes. Towards this end, POLAR will ensure that a minimum target of 5% of its total value of contracts is awarded to Indigenous businesses by 2023-24.

POLAR's two Transfer Payment Programs aim to support Indigenous recipients including local community and business organizations. Additionally, having a base of operations in Nunavut encourages contracting activities with local Indigenous businesses. Specifically, the operation of the Canadian High Arctic Research Station ensures the integration of Indigenous community businesses in close cooperation with the Hamlet of Cambridge Bay, through its operational maintenance and its essential services which contribute to its administration. These include, but are not limited, to facility management services, groundskeeping, security services, personnel housing costs, telecommunications, and transportation.

Planned budgetary spending for internal services

The following table shows, for internal services, budgetary spending for 2023–24, as well as planned spending for that year and for each of the next two fiscal years.

Planned human resources for internal services

The following table shows, in full-time equivalents, the human resources the department will need to carry out its internal services for 2023–24 and for each of the next two fiscal years.

Planned spending and human resources

This section provides an overview of the department's planned spending and human resources for the next three fiscal years and compares planned spending for 2023–24 with actual spending for the current year and the previous year.

Planned spending

Departmental spending 2020–21 to 2025–26

The following graph presents planned spending (voted and statutory expenditures) over time.

The departmental spending trend graph shows actual spending (2020–21 to 2021–22), forecasted spending (2022-23) and planned spending (2023–24 to 2025–26). The variation in 2020-21 is due to the lapsing of funds directly attributable to the challenges related to the COVID-19 pandemic. Allocation in 2022-23 increased mainly due to the reprofiling of funds from the previous year. Further trend analysis related to this table is provided in the following section.

Budgetary planning summary for core responsibilities and internal services (dollars)

The following table shows information on spending for each of Polar Knowledge Canada's core responsibilities and for its internal services for 2023–24 and other relevant fiscal years.

The 2020-21 and 2021–22 expenditures presented are actual results as published in the Public Accounts of Canada. Forecast spending for 2022–23 represents forecasted authorities at the time of preparation which includes all amounts approved as per the 2022-23 Estimates process. Amounts for 2023–24 and ongoing fiscal years consist of anticipated funding through the Estimates process.

Planned human resources

The following table shows information on human resources, in full-time equivalents, for each of Polar Knowledge Canada's core responsibilities and for its internal services for 2023–24 and the other relevant years.

Human resources planning summary for core responsibilities and internal services

The increase in full-time equivalents is due mainly to additional capacity needed to support the development of programs, and manage the Canadian High Arctic Research Station. As POLAR approaches a steadier state of operations, it continues to review its staffing levels to better understand its resourcing requirements in support of achieving planned results.

Estimates by vote

Information on Polar Knowledge Canada's organizational appropriations is available in the 2023–24 Main Estimates^v.

Future-oriented condensed statement of operations

The future-oriented condensed statement of operations provides an overview of POLAR's operations for 2022–23 to 2023–24.

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.

A more detailed future-oriented statement of operations and associated notes, including a reconciliation of the net cost of operations with the requested authorities, are available on Polar Knowledge Canada's website^vi.

Future-oriented condensed statement of operations for the year ending March 31, 2024 (dollars)

The variance between the 2023–24 planned results and 2022–23 forecast results is mainly due to an increase in amortization expense resulting from the anticipated transfer of custodianship of the Canadian High Arctic Research Station and the accompanying assets. This increase in expenditures is partially offset due to the additional funding received in 2022-23 through a one-time reprofiling of funds.

Corporate information

Organizational profile

Appropriate minister(s): The Honourable Dan Vandal, P.C., M.P.

Institutional head: Jennifer C. Hubbard, President and Chief Executive Officer

Ministerial portfolio: Minister of Northern Affairs

Enabling instrument(s): Canadian High Arctic Research Station Act^vii

Year of incorporation / commencement: 2015

Other: POLAR is overseen by a nine-member Board of Directors, including a Chairperson and Vice-Chairperson. The Board approves the Agency's science and technology plan and annual work plans and budget. The Board is accountable to the Minister of Northern Affairs. All members are appointed by Order-in-Council to hold office for terms not exceeding five years and are eligible for re-appointment for a second term of office. Members of the Board of Directors hold office on a part-time basis.

Raison d'être, mandate and role: who we are and what we do

"Raison d'être, mandate and role: who we are and what we do" is available on Polar Knowledge Canada's website^viii.

For more information on the department's organizational mandate letter commitments, see the Minister's mandate letter^ix.

Operating context

Information on the operating context is available on Polar Knowledge Canada's website^x

Reporting framework

Polar Knowledge Canada's approved departmental results framework and program inventory for 2023–24 are as follows.

Supporting information on the program inventory

Financial, human resources and performance information for POLAR's Program Inventory is available in GC InfoBase^xi.

Supplementary information tables

The following supplementary information tables are available on Polar Knowledge Canada's website^xii:

• Details on transfer payment programs; and
• Gender-based analysis plus.

Federal tax expenditures

Polar Knowledge Canada's Departmental Plan does not include information on tax expenditures.

Tax expenditures are the responsibility of the Minister of Finance. The Department of Finance Canada publishes cost estimates and projections for government-wide tax expenditures each year in the Report on Federal Tax Expenditures^xiii. This report provides detailed information on tax expenditures, including objectives, historical background and references to related federal spending programs, as well as evaluations, research papers and gender-based analysis plus.

Organizational contact information

Cambridge Bay Headquarters:
Polar Knowledge Canada - Canadian High Arctic Research Station
1 Uvajuq Road
P.O. Box 2150
Cambridge Bay, NU, X0B 0C0
Tel.: (867) 983-7425

Ottawa Office:
Polar Knowledge Canada
170 Laurier Avenue West, Suite 200
Ottawa, ON, K1P 5V5
Tel.: (613) 943-8605

Email: info@polar.gc.ca

Website: https://www.canada.ca/en/polar-knowledge.html

Appendix: 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, organizations 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 document that sets out a department's priorities, programs, expected results and associated resource requirements, covering a three-year period beginning with the year indicated in the title of the report. Departmental Plans are tabled in Parliament each spring.

departmental result (résultat ministériel)
A change that a department seeks to influence. 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 factor or variable that provides a valid and reliable means to measure or describe progress on a departmental result.

departmental results framework (cadre ministériel des résultats)
A framework that consists of the department's core responsibilities, departmental results and departmental result indicators.

Departmental Results Report (rapport sur les résultats ministériels)
A report on a department's actual performance in a fiscal year against its plans, priorities and expected results set out in its Departmental Plan for that year. Departmental Results Reports are usually tabled in Parliament each fall.

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. Full-time equivalents are calculated as a ratio of assigned hours of work to scheduled hours of work. Scheduled hours of work are set out in collective agreements.

gender-based analysis plus (GBA Plus) (analyse comparative entre les sexes plus [ACS Plus])
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, language, race, religion, and sexual orientation.

government-wide priorities (priorités pangouvernementales)
For the purpose of the 2023–24 Departmental Plan, government-wide priorities are the high-level themes outlining the Government's agenda in the 2021 Speech from the Throne: building a healthier today and tomorrow; growing a more resilient economy; bolder climate action; fighter harder for safer communities; standing up for diversity and inclusion; moving faster on the path to reconciliation and fighting for a secure, just, and equitable world.

high impact innovation (innovation à impact élevé)
High impact innovation varies per organizational context. In some cases, it could mean trying something significantly new or different from the status quo. In other cases, it might mean making incremental improvements that relate to a high-spending area or addressing problems faced by a significant number of Canadians or public servants.

horizontal initiative (initiative horizontale)
An initiative in which two or more federal organizations are given funding to pursue a shared outcome, often linked to a government priority.

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

plan (plan)
The articulation of strategic choices, which provides information on how an organization 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 up to the expected result.

planned spending (dépenses prévues)
For Departmental Plans and Departmental Results Reports, planned spending refers to those amounts presented in the 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 a department and that focus on a specific set of outputs, outcomes or service levels.

program inventory (répertoire des programmes)
An inventory of a department's programs that describes how resources are organized to carry out the department's core responsibilities and achieve its planned results.

result (résultat)
An external consequence attributed, in part, to an organization, policy, program or initiative. Results are not within the control of a single organization, policy, program or initiative; instead, they are within the area of the organization'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 an organization, 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.

Endnotes

• GC InfoBase, https://www.tbs-sct.gc.ca/ems-sgd/edb-bdd/index-eng.html#start
• GC InfoBase, https://www.tbs-sct.gc.ca/ems-sgd/edb-bdd/index-eng.html#start
• GC InfoBase, https://www.tbs-sct.gc.ca/ems-sgd/edb-bdd/index-eng.html#start
• Canadian High Arctic Research Station Act, https://laws-lois.justice.gc.ca/eng/acts/C-17.8/page-1.html
• 2023–24 Main Estimates, https://www.canada.ca/en/treasury-board-secretariat/services/planned-government-spending/government-expenditure-plan-main-estimates.htm
• Polar Knowledge Canada's website, https://www.canada.ca/en/polar-knowledge.html
• Canadian High Arctic Research Station Act, https://laws-lois.justice.gc.ca/eng/acts/C-17.8/page-1.html
• Polar Knowledge Canada's Raison d'être, https://www.canada.ca/en/polar-knowledge/behindthescenes.html#raison-d-etre
• Polar Knowledge Canada's Minister Mandate Letter, https://www.canada.ca/en/polar-knowledge/behindthescenes.html#h2-2
• Polar Knowledge Canada's website, https://www.canada.ca/en/polar-knowledge.html
• GC InfoBase, https://www.tbs-sct.gc.ca/ems-sgd/edb-bdd/index-eng.html#start
• Polar Knowledge Canada's website, https://www.canada.ca/en/polar-knowledge.html
• Report on Federal Tax Expenditures, https://www.canada.ca/en/department-finance/services/publications/federal-tax-expenditures.html