RCMP External Review Committee 2026-27 Departmental Plan

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© His Majesty the King in Right of Canada, as represented by the Minister of Public Safety, 2026

Catalogue Number: PS20-6E-PDF

ISSN 2371-7823

Aussi disponible en français sous le titre : Plan ministériel 2026-2027 

At a glance

This departmental plan details the RCMP External Review Committee’s (ERC) priorities, plans and associated costs for the upcoming three fiscal years.

These plans  align with the priorities outlined in the Mandate Letter, as well as the ERC’s Vision, mission, raison d’être and operating context.

Key priorities

The ERC identified the following key priorities for 2026-27:

Comprehensive Expenditure Review

The government is committed to restraining the growth of day-to-day operational spending to make investments that will grow the economy and benefit Canadians. 

The RCMP External Review Committee (ERC) does not have planned reductions under the Comprehensive Expenditure Review (CER).

The ERC will however, respect the spirit of the exercise by doing the following:

This departmental plan reflects these measures.

Highlights for the RCMP External Review Committee in 2026-27

In 2026-27, total planned spending (including internal services) for the ERC is $6,835,690 and total planned full-time equivalent staff (including internal services) is 25.  

Summary of planned results

The following provides a summary of the results the department plans to achieve in 2026-27 under its main areas of activity, called “core responsibilities.”

Core responsibility: Independent Review of RCMP employment matters

The ERC’s core responsibility focuses on contributing to RCMP’s recourse system through the delivery of independent and impartial case reviews, findings and recommendations for final decisions in appeals of internal RCMP decisions. This core responsibility is delivered by:

Planned spending: $4,580,811

Planned human resources: 17

More information about the Independent review of RCMP employment matters can be found in the full plan.

For complete information on the ERC’s total planned spending and human resources, read the Planned spending and human resources section of the full plan.

From the Chairperson

It is my privilege, as Chairperson of the RCMP External Review Committee (ERC), to present the 2026-27 Departmental Plan.

As an independent, arm’s-length, quasi-judicial tribunal established under the Royal Canadian Mounted Police Act, the ERC continues to play an essential role in supporting fair, transparent and credible RCMP recourse processes by impartially reviewing cases and providing Findings and Recommendations to the Commissioner.

Over the past year, the ERC has demonstrated resilience and excellence in delivering its mandate. Building on last year’s achievement of issuing 105 Findings and Recommendations, we continued reducing our backlog and are on track to complete remaining legacy cases in 2025-26. 

Photo of Charles Smith ChairpersonCharles Randall Smith Chairperson

Like many federal organizations, the ERC is navigating fiscal pressures aimed at modernizing and refocusing public spending. The ERC has taken proactive steps to safeguard operational capacity, protect its core responsibility and maintain high-quality, independent reviews. We remain flexible and committed to fulfilling our mandate as the external environment evolves.

A cornerstone of the ERC’s strength remains its people. I am proud that employee feedback consistently reflects a strong sense of engagement and satisfaction, with all staff indicating that the ERC is a great place to work. This achievement reflects the care we place on cultivating a healthy, inclusive and accessible workplace; one where employees feel supported, valued and empowered to contribute to our mission. Our continued investments in mental health, wellness, diversity and inclusion and professional development underscore our commitment to sustaining a positive organizational culture, even through change.

We continue to modernize internal operations by integrating GCdocs and other tools that improve efficiency, knowledge retention, and workflows. These enhancements support our vision of a resilient, flexible, and sustainable organization.

As we look to 2026-27, I remain confident. The ERC has shown it can adapt, innovate, and excel under challenging circumstances. With a dedicated workforce and a clear mandate, we will move forward with integrity, transparency, and a commitment to continuous improvement.

I sincerely thank all ERC employees for their professionalism, perseverance, and contributions over the past year. Together, we will continue ensuring fair and transparent recourse processes for RCMP members and uphold the trust placed in us.

Charles Randall Smith

Chairperson

Plans to deliver on core responsibility and Internal Services

Core responsibility: Independent review of RCMP employment matters

In this section

Description

Independent and impartial case reviews, findings and recommendations for final decisions in appeals of internal RCMP decisions in harassment complaints, conduct cases, discharges or demotions and stoppages of pay and allowances.

Quality of life impacts

The ERC’s sole core responsibility contributes to the “Good Governance” domain of the Quality of Life Framework for Canada and, more specifically, “Access to fair and equal justice (civil and criminal),” through all of the activities mentioned in the above description.

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 for Independent review of RCMP employment matters. Details are presented by departmental result. 

Table 1: The RCMP External Review Committee's findings and recommendations support fair and transparent RCMP recourse processes and decision-making.

Table 1 provides a summary of the target and actual results for each indicator associated with the results under Independent review of RCMP employment matters. 

Departmental Results Indicators Actual Results 2026-27 Target Date to achieve target 
The degree to which RCMP final decisions concord with ERC recommendations, expressed as the % of the RCMP final decisions that fully agree, partly agree or do not agree with the recommendations. 

2022-23:

Agreed in 90%;

Partially agreed in 3%;

Disagreed in 7%

 

2023-24:

Agreed in 88%;

Partially agreed in 3%;

Disagreed in 9%

2024-25:

Agreed in 58%, partially agreed in 5% and disagreed in 37%

Up to 100%; no specific target.

Ongoing

Table 2: Findings and recommendations are issued in a timely manner.

Table 2 provides a summary of the target and actual results for each indicator associated with the results under Independent review of RCMP employment matters. 

Departmental Results Indicators Actual Results 2026-27 Target Date to achieve target 
% of findings and recommendations that are issued within the service standard. 

2022-23: 100%

2023-24: 100%

2024-25: 100%

100%

Ongoing

Table 3: RCMP members and the public have access to current information on the issues addressed by the RCMP External Review Committee in its reviews.

Table 3 provides a summary of the target and actual results for each indicator associated with the results under Independent review of RCMP employment matters. 

Departmental Results Indicators Actual Results 2026-27 Target Date to achieve target 
Frequency of website postings of the latest summaries of ERC findings and recommendations and of RCMP final decisions. 

2022-23: 100%

2023-24: 100%

2024-25: 100%

100%

Ongoing

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

Plans to achieve results

The following section describes the planned results for Independent review of RCMP employment matters in 2026-27.

1- The RCMP External Review Committee’s findings and recommendations support fair and transparent RCMP recourse processes and decision-making

This result aims to assess the degree to which RCMP final decisions concord with the ERC issued Findings and Recommendations. It is expressed as a percentage of RCMP final decisions that fully agree, partially agree or disagree with the ERC issued findings and recommendations.

Results we plan to achieve

  • As an independent quasi-judicial statutory tribunal established under the Royal Canadian Mounted Police Act, the ERC does not have any authority over RCMP’s acceptance of the issued findings and recommendations. Consequently, the ERC cannot establish a specific target, while aiming for up to 100%.
  • The ERC will continue delivering informative presentations to RCMP stakeholders on topics reviewed in its findings and recommendations.
2- Findings and recommendations are issued in a timely manner

As indicated in its service standards, the ERC aims to review the cases and issue its recommendations within the one-year (12-months) timeframe for at least 75% of received files. The ERC also aims to substantially reduce / eliminate its backlog by end of 2028-29. To ensure continuity and maintain service standards, an additional year was requested to account for operational adjustments related to resource constraints. Complementary to the backlog that originated following the 2014 modification of the Royal Canadian Mounted Police Act, the ERC is also finalizing the legacy cases initiated prior to the Act amendment, which were received in March 2025. 

Results we plan to achieve

  • To meet its standard, the ERC plans to review at a minimum 75% of files received in 2026-27 within the 12-month period.
  • The ERC also aims to complete its legacy cases already received by the end of the fiscal year 2025-26.
3-RCMP members and the public have access to current information on the issues addressed by the RCMP External Review Committee in its reviews

To ensure accessibility of its issued findings and recommendations, the ERC regularly publishes all summaries as well as RCMP final decisions on its website.

Results we plan to achieve

  • The ERC aims to have 100% of summaries for cases completed within a given quarter published within two months of the end of that quarter.
  • The ERC will also ensure to continue publishing summaries of all Final Adjudicator Decisions in a timely manner.
  • Upon their request, the ERC will also ensure that members of the public are notified when new summaries are published.

Gender-based Analysis Plus

Gender-based Analysis Plus (GBA 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.

The ERC is an independent quasi-judicial statutory tribunal established under the Royal Canadian Mounted Police Act. The ERC impartially reviews appeals of certain decisions made within internal RCMP labour relations processes and provides findings and recommendations to the Commissioner of the RCMP. Given the unique nature of its mandate and the absence of direct service delivery or policy development functions, applying the GBA Plus framework is not feasible within the ERC’s context. While the ERC upholds principles of fairness and impartiality, its operational activities do not fall within areas where GBA Plus analysis is typically relevant.

Planned resources to achieve results

Table 4: Planned resources to achieve results for the Independent review of RCMP employment matters in 2026-27.

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

Resource Planned
Spending 4,580,811
Full-time equivalents 17

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

Program inventory

The Independent review of RCMP employment matters is supported by the following programs:

Additional information related to the program inventory for the Independent review of RCMP employment matters is available on the Results page on GC InfoBase.

Internal Services

In this section

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:

Plans to achieve results

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

In Budget 2025, the Government announced a renewed emphasis on fiscal discipline through the launch of the Comprehensive Expenditure Review (CER). These savings will be realized through measures such as modernizing and restructuring internal functions, rightsizing programs to enhance efficiency, and managing workforce levels through attrition and other adjustments to support a more sustainable public service. Although the ERC was excluded from the CER as per the Budget 2025, recognizing the broad impact of this review across government, the ERC remains committed to safeguarding the mental health and well-being of its employees throughout this period of change. To this end, the ERC will continue fostering open dialogue and delivering information sessions focused on mental health and wellness, ensuring that staff feel supported while adapting to evolving operational requirements.

As a micro-organization operating within a constrained fiscal environment, the ERC will maintain rigorous financial oversight by closely managing its budget and scrutinizing non-essential expenditures to meet the spirit of the CER.

In 2026-27, the ERC will continue to strengthen its internal services framework to ensure the effective delivery of its mandate and support the achievement of departmental results. It will also continue to advance a safe, healthy, diverse and inclusive workplace by sustaining mental health and wellness initiatives, Occupational Health and Safety practices and offering information sessions that promote equity, accessibility and employee well-being, initiatives that have contributed to consistently positive employee survey results.

The organization will keep optimizing its information management and technology infrastructure, including the operationalization of GCdocs, ongoing digital security training and expanded use of modern tools such as softphones to streamline processes and strengthen compliance with government-wide standards.

Finally, the ERC will continue meeting its procurement responsibilities by maintaining an annual Indigenous procurement plan, building on its demonstrated ability to exceed the 5% target. 

Planned resources to acheive results

Table 5: Planned resources to achieve results for internal services this year.

Table 5 provides a summary of the planned spending and full-time equivalents required to achieve results.

Resource Planned
Spending 2,254,879
Full-time equivalents 8

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

Planning for contracts awarded to Indigenous businesses

The Government of Canada has established a mandatory target for all departments to award at least 5% of the total value of contracts to Indigenous businesses annually.

The RCMP External Review Committee (ERC) has demonstrated strong progress in this area. In fiscal year 2024-25, the ERC awarded 26.8% of its contracting funds to Indigenous businesses, significantly exceeding the government-wide target. This achievement underscores the ERC’s proactive approach to identifying opportunities for Indigenous suppliers within its limited procurement portfolio.

Looking ahead to 2026-27, the ERC remains committed to sustaining efforts that support Indigenous economic participation. However, the organization acknowledges that consistently meeting the 5% target may present challenges due to its micro-organizational context and resource constraints. Despite these limitations, the ERC will continue to align with the Treasury Board Secretariat’s Directive on the Management of Procurement (Appendix E) by:

These efforts are part of Canada’s broader reconciliation objectives, which seek to strengthen economic partnerships with Indigenous communities and foster sustainable development. By prioritizing Indigenous procurement, the ERC contributes to closing economic gaps, promoting equity and supporting the Truth and Reconciliation Commission’s Calls to Action related to economic inclusion.

Table 6: Percentage of contracts planned and awarded to Indigenous businesses

Table 6 presents the current, actual results with forecasted and planned results for the total percentage of contracts the department awarded to Indigenous businesses.

5% Reporting Field 2024-25 Actual Result  2025-26 Forecasted Result 2026-27 Planned Result
Total percentage of contracts with Indigenous businesses 
26.8 % 44.7 % 5.4 %

Department-wide considerations

In this section

Related government priorities

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

The RCMP External Review Committee (ERC) remains committed to supporting the United Nations’ Agenda for Sustainable Development and aligns its efforts with the Government of Canada’s broader sustainability objectives. As a micro-organization with a specialized mandate, the ERC has limited direct influence on programs that significantly advance sustainable development outcomes. Nevertheless, the ERC contributes through responsible operational practices and by integrating sustainability considerations where feasible. Given the ERC’s size and scope, its contributions are modest but consistent with its role within the federal framework.

More information on the ERC’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.

Artificial Intelligence

The ERC is committed to leveraging artificial intelligence (AI) and accessibility tools to enhance operational efficiency and provide robust support to its employees.

As a micro-organization, the ERC does not have the necessary budget to invest in AI advancement; however, it benefits from collaboration with its service provider to ensure the integration of AI tools into its processes.

Key risks 

As a micro-organization with a highly specialized workforce, the ERC operates within a constrained resource environment to deliver its sole program effectively. Since receiving program integrity funding in 2021, the ERC has managed its operations prudently; however, it has absorbed significant financial pressures, including covering more than half of the salary increases and retroactive pay resulting from recent economic adjustments for portions of its staff complement. While the ERC was excluded from the CER, these cumulative pressures have nonetheless impacted its financial flexibility.

Under its micro-organizational context, the ERC’s limited budget continues to present a risk and to this effect it will continue to monitor its resource allocation closely and explore efficiencies to mitigate these risks while preserving the integrity and impartiality of its mandate. 

Planned spending and human resources

This section provides an overview of the RCMP External Review Committee (ERC)’s planned spending and human resources for the next three fiscal years and of planned spending for 2026-27 with actual spending from previous years.

In this section

Spending

This section presents an overview of the department's planned expenditures from 2023-24 to 2028-29. 

Budgetary performance summary

Table 7 Three-year spending summary for core responsibility and internal services (dollars)

Table 7 presents the RCMP External Review Committee (ERC)’s spending over the past three years to carry out its core responsibility and for internal services. Amounts for the 2025-26 fiscal year are forecasted based on spending to date. 

Core responsibility and Internal services 2023-24 Actual Expenditures 2024-25 Actual Expenditures 2025-26 Forecast Spending
Independent review of RCMP employment matters 3,941,764 5,006,007 3,969,326
Subtotal (s) 3,941,764 5,006,007 3,969,326
Internal services 1,430,609 1,682,492 1,714,252
Total(s) 5,372,373 6,688,499 5,683,578
Analysis of past three years of spending

In late fiscal year 2023-24, the collective agreement for the employee group responsible for delivering the ERC’s core program was ratified. The resulting salary adjustments and retroactive pay represented a significant impact on the organization’s personnel budget. While these costs posed a challenge, the ERC was able to partially offset the financial pressure through a 5% carry-forward from 2023-24.

As a micro-organization, the ERC continues to face hurdles in recruiting specialized talent and planning for succession. Despite these constraints, the organization successfully secured several key appointments, enabling it to maintain operational capacity and fulfill its mandate. The upward trend in the ERC’s spending reflected in the preceding table illustrates this deliberate capacity build-up.

In early 2025-26, the Comprehensive Expenditure Review (CER) was announced. Although the ERC was excluded following a Budget 2025 decision, the organization proactively reduced its spending during 2025-26 to generate savings intended to mitigate potential budget reductions and upcoming pressures while ensuring organizational sustainability.

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

Table 8 Planned three-year spending on core responsibility and internal services (dollars)

Table 8 presents the RCMP External Review Committee (ERC)’s planned spending over the next three years by core responsibility and for internal services. 

Core responsibility and Internal services 2026-27 Planned Spending 2027-28 Planned Spending 2028-29 Planned Spending
Independent review of RCMP employment matters 4,580,811  4,599,937  4,464,322 
Subtotal (s) 4,580,811  4,599,937  4,464,322 
Internal services 2,254,879  2,235,753  2,371,788 
Total(s) 6,835,690  6,835,690  6,836,110 
Analysis of the next three years of spending

The RCMP External Review Committee (ERC)’s spending was initially planned in alignment with the Main Estimates, ensuring that resource allocations supported the delivery of its core mandate. However, the announcement of the CER in early 2025-26 introduced a new layer of fiscal uncertainty. While the Budget 2025 decision excluded ERC from the CER, it will continue to monitor developments closely and adopt a proactive approach to financial management to mitigate potential impacts on its capacity to deliver impartial and timely reviews.

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 responsibility and for internal services. For further information on funding authorities, consult the Government of Canada budgets and expenditures.

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

Graph 1 summarizes the department's approved voted and statutory funding from 2023-24 to 2028-29. 

EN
Text description of graph 1
Fiscal Year Total Voted Statutory
2023-24 5,372,373 4,822,186 550,187
2024-25 6,688,499 6,008,592 679,907
2025-26 5,683,578  5,056,446 627,132
2026-27 6,835,690   6,087,882 747,808
2027-28 6,835,690  6,087,882  747,808
2028-29 6,836,110  6,088,302  747,808 
Analysis of statutory and voted funding over a six-year period

Graph 1 illustrates a notable increase in the RCMP External Review Committee (ERC)’s spending from 2023-24 to 2024-25, primarily driven by economic adjustments under the Law Practitioner collective agreement and the successful recruitment of several key positions essential for maintaining operational continuity. These investments reflect the organization’s strategic focus on building capacity to deliver its mandate effectively.

The ERC’s spending plan was developed based on the approved Main Estimates, ensuring alignment with its core responsibility and fiscal parameters. However, the announcement of the Comprehensive Expenditure Review (CER) in early 2025-26 introduced new considerations for long-term financial planning. While the Budget 2025 decision excluded ERC from the CER, it will continue to monitor these developments closely and adjust its spending plans to maintain program integrity, uphold service standards and mitigate potential risks associated with resource constraints.

For further information on the ERC’s departmental appropriations, consult the 2026-27 Main Estimates.

Future-oriented condensed statement of operations

The future-oriented condensed statement of operations provides an overview of the ERC’s operations for 2025-26 to 2026-27.

Table 9: Future-oriented condensed statement of operations for the year ended March 31, 2027 (dollars).

Table 9 summarizes the expenses and revenues which net to the cost of operations before government funding and transfers for 2025-26 to 2026-27. 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.

Financial information 2025-26 Forecast results 2026-27 Planned results Difference (Planned results minus forecast)
Total expenses  6,181,973 7,381,584 1,199,611
Total revenues 0 0 0
Net cost of operations before government funding and transfers 6,181,973 7,381,584 1,199,611
Analysis of forecasted and planned results

The 2025–26 forecasted results are lower than the 2026–27 planned results primarily because the ERC implemented proactive expenditure constraints to generate savings in anticipation of potential fiscal pressures associated with Budget 2025 decisions. This strategic approach reflects prudent financial management aimed at ensuring long-term sustainability. With the launch of the CER, the organization continues to closely monitor emerging operational requirements and remains prepared to adjust future spending as necessary to safeguard program integrity and uphold service standards.

A more detailed Future-Oriented Statement of Operations and associated Notes for 2026-27, including a reconciliation of the net cost of operations with the requested authorities, is available on the RCMP External Review Committee (ERC)’s website.

Human Resources

This section presents an overview of the department’s actual and planned human resources from 2023-24 to 2028-29.

Table 10: Actual human resources for core responsibility and internal services

Table 10 shows a summary of human resources, in full-time equivalents, for the ERC’s sole core responsibility and for its internal services for the previous three fiscal years. Human resources for the 2025-26 fiscal year are forecasted based on year to date.  

Core responsibility and internal services 2023-24 Actual full-time equivalents 2024-25 Actual full-time equivalents 2025-26 Forecasted full-time equivalents 
Independent review of RCMP employment matters 20.6 18.6 17.1
Subtotal 20.6 18.6 17.1
Internal Services 6.7 7.4 6.7
Total 27.3 26.0 23.8
Analysis of human resources over the last three years

As outlined in previous sections, the ERC continues to operate within significant fiscal constraints. Limited funding and the modest compensation reserve provided to offset salary increases under the recently ratified collective agreement have necessitated a reduction in the organization’s staff complement. These full-time equivalent (FTE) adjustments, driven by budgetary pressures, present a risk to the ERC’s ability to sustain its operational capacity and deliver on established results and performance targets. 

Table 11: Human resources planning summary for core responsibility and internal services

Table 11 shows information on human resources, in full-time equivalents, for the ERC’s sole core responsibility and for its internal services planned for the next three years.

Core responsibility and internal services 2026-27 Planned full-time equivalents 2027-28 Planned full-time equivalents 2028-29 Planned
full-time equivalents
Independent review of RCMP employment matters 17 17 15
Subtotal 17 17 15
Internal services 8 8 8
Total 25 25 23
Analysis of human resources for the next three years

In addition to the analysis provided for Table 10, the planning summary in Table 11 indicates a modest increase in planned FTEs for internal services. This adjustment is intended to support succession planning for critical internal services positions, ensuring continuity of essential functions and mitigating operational risks associated with turnover. The increase reflects a proactive approach to workforce management within the constraints of the ERC’s micro-organizational context. Looking ahead, the FTE count is expected to gradually decline through natural attrition, aligning staffing levels with long-term resource forecasts while maintaining organizational stability.

Supplementary information tables

Information on the RCMP External Review Committee (ERC)’s Departmental Sustainable Development Strategy can be found on the ERC website.

Federal tax expenditures

The RCMP External Review Committee (ERC)’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.

Corporate Information

Departmental profile

Appropriate minister(s): The Honourable Gary Anandasangaree, P.C., K.C., M.P.

Institutional head: Charles Randall Smith, Chairperson

Ministerial portfolio: Public Safety

Enabling instrument(s): Royal Canadian Mounted Police Act, R.S.C. 1985, c. R-10

Year of incorporation / commencement: 1986

Departmental contact information

Mailing address:

RCMP External Review Committee

P.O. Box 1159
Ottawa ON K1P 5R2

Canada

Telephone: 613-998-2134

Fax: 613-990-8969

Email: org@erc-cee.gc.ca

Website: https://www.canada.ca/en/rcmp-external-review-committee.html

Definitions

List of terms

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 responsibilities (responsabilité essentielle)

An enduring function or role performed by a department. The intentions of the department with respect to a core responsibilities 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 3-year 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 2026-27 Departmental Plan, government priorities are the high-level themes outlining the government’s agenda in the 2025 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 autochtone)

Requirements for verifying Indigenous businesses for the purposes of the departmental result report are available through the Indigenous Services Canada Mandatory minimum 5% Indigenous procurement target website.

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 a 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.

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2026-03-13