Details on transfer payment programs

Transfer payment programs with total actual spending less than $5 million

International Public Sector Accounting Standards Board

Start date April 1, 2006
End date March 31, 2025
Type of transfer payment Contribution
Type of appropriation Voted and appropriated annually through the Estimates
Fiscal year for terms and conditions 2019–20 (renewal)
Link to departmental result(s) Administrative leadership
Link to the department’s Program Inventory Financial Management Policies and Initiatives
Purpose and objectives of transfer payment program This transfer payment program consists of a contribution to the International Public Sector Accounting Standards Board. The objectives of the program are to:
  • support the development of the standards
  • increase Canada’s visibility and participation in setting these standards
Results achieved Immediate outcomes
  • Continued participation by the board’s member countries in developing international public sector accounting standards
  • Increased participation by Canada in developing these standards
Intermediate outcomes
  • High-quality international public sector accounting standards that are adopted and implemented by member countries
  • Increased visibility of Canada’s contribution to the standards
Final outcomes
  • Adoption of international public sector accounting standards that have been developed by the board’s member countries
  • Strengthened public policy debate and decisions based on relevant financial information
  • Strengthened public confidence through high quality and more transparent financial reporting
Findings of audits completed in 2022–23 Not applicable
Findings of evaluations completed in 2022–23 Not applicable
Engagement of applicants and recipients in 2022–23 Not applicable
Financial information (dollars)
Type of transfer payment 2020–21 actual spending 2021–22 actual spending 2022–23 planned spending 2022–23 total authorities available for use 2022–23 actual spending (authorities used) Variance
(2022-23 actual
minus 2022-23 planned)
Total grants 0 0 0 0 0 0
Total contributions 200,000 200,000 200,000 200,000 200,000 0
Total other types of transfer payments 0 0 0 0 0 0
Total program 200,000 200,000 200,000 200,000 200,000 0

Explanation of variances

Historical spending has been consistently equal to planned spending.

Open Government Partnership

Start date October 6, 2016
End date Ongoing
Type of transfer payment Contribution
Type of appropriation Voted and appropriated annually through the Estimates
Fiscal year for terms and conditions 2016–17
Link to departmental result(s) Administrative leadership
Link to the department’s Program Inventory Digital Policy
Purpose and objectives of transfer payment program The annual contribution to the Open Government Partnership advances Canada’s openness and transparency efforts by leveraging international expertise, dialogue and lessons learned. It helps Canada make ambitious open government commitments and facilitates access to international expertise and peer review. It also supports rigorous annual assessments of progress on implementation.
Results achieved Canada’s membership in the Open Government Partnership has a number of important benefits:
  • access to international expertise, including experts in other governments and leaders in civil society
  • a forum to showcase Canada’s open government accomplishments and innovations
  • the ability to influence the future direction of the partnership
  • opportunities for Treasury Board of Canada Secretariat officials to participate at different levels of the partnership, for example, by serving on a council or by participating in meetings or working groups
  • opportunities to participate in activities to promote best practices in a specific field of expertise or to contribute to a central source of information and guidance related to that field
  • rigorous independent reviews of progress on Canada’s National Action Plan on Open Government
Findings of audits completed in 2022–23 Not applicable
Findings of evaluations completed in 2022–23 Not applicable
Engagement of applicants and recipients in 2022–23 Not applicable
Financial information (dollars)
Type of transfer payment 2020–21 actual spending 2021–22 actual spending 2022–23 planned spending 2022–23 total authorities available for use 2022–23 actual spending (authorities used) Variance
(2022–23 actual
minus 2022–23 planned)
Total grants 0 0 0 0 0 0
Total contributions 250,000 255,382 281,690 281,690 267,142 -14,548
Total other types of transfer payments 0 0 0 0 0 0
Total program 250,000 255,382 281,690 281,690 267,142 −14,548

Explanation of variances

Canada’s contribution payment may change annually since the Open Government Partnership’s Steering Committee decided that a country’s income should determine the level of the required contribution, based on the World Bank’s income classification.

Research and Policy Initiatives Assistance (RPIA) Program Office

Start date November 2003
End date Ongoing
Type of transfer payment Contribution
Type of appropriation Voted and appropriated annually through the Estimates
Fiscal year for terms and conditions The terms and conditions were renewed indefinitely by the President of the Treasury Board in July 2022.
Link to departmental result(s) Eligible projects led by third-party recipients can support any Treasury Board of Canada Secretariat (TBS) result
Link to the department’s Program Inventory Eligible projects led by third-party recipients can support any program in TBS’s Program Inventory
Purpose and objectives of transfer payment program The objective of the RPIA program is to support initiatives led by third-party organizations that contribute to the effectiveness of public service management practices. This includes the improvement, advancement and promotion of public sector policy research, experimentation and innovation, and engagement.
Results achieved Short term
  • Increased use of innovative and experimental approaches to public policy
  • Promotion of engagement with experts, stakeholders, and the general public
  • Access to expanded knowledge base related to public sector or public policy issues
Medium term
  • Increased contribution to knowledge related to emerging public sector or public service policy issues
Long term
  • Contribute to the improvement, advancement, and promotion of public sector policy research and public sector management more generally
Findings of audits completed in 2022–23 Not applicable
Findings of evaluations completed in 2022–23
  • The evaluation reaffirmed that the RPIA program has contributed to greater access to expanded knowledge in public sector or public policy areas and found areas of improvement in performance
  • It made three recommendations to address this and further improve program performance:
    • Increase program efficiencies by examining program resources and posting updated tools and supports
    • Improve the program’s performance by updating the application process and ensuring that post-project evaluations are received
    • Review the logic model and performance indicators to better reflect the program’s primary purpose(s) and changes stemming from the 2017 redesign
  • These recommendations were addressed in the associated Management Response and Action Plan
Engagement of applicants and recipients in 2022–23 The RPIA program is an unfunded contribution program. This type of program allows TBS sectors to pursue projects with third‑party recipients using existing operating budgets.
Financial information (dollars)
Type of transfer payment 2020–21 actual spending 2021–22 actual spending 2022–23 planned spending 2022–23 total authorities available for use 2022–23 actual spending (authorities used) Variance
(2022–23 actual
minus 2022–23 planned)
Total grants 0 0 0 0 0 0
Total contributions 184,042 136,040 20,858 0 167,730 146,872
Total other types of transfer payments 0 0 0 0 0 0
Total program 184,042 136,040 20,858 0 167,730 146,872

Explanation of variances

Since the RPIA program is an unfunded contribution program, spending varies from year to year depending on the number of contribution agreements signed. The planned spending reflected the signed agreements at the time the 2022–23 TBS Departmental Plan was prepared. Additional contribution agreements were signed throughout the year, which increased spending. For information on signed agreements, visit the Open Government website for Proactive Disclosure of Grants and Contributions.

Payments, in the nature of workers’ compensation, in accordance with the Public Service Income Benefit Plan for Survivors of Employees Slain on DutyFootnote 1

Start date 1981
End date Ongoing
Type of transfer payment Other transfer payment
Type of appropriation Voted and appropriated annually through the Estimates
Fiscal year for terms and conditions Not applicable
Link to departmental result(s) Employer
Link to the department’s Program Inventory Public Service Employer Payments
Purpose and objectives of transfer payment program The Public Service Income Benefit Plan for Survivors of Employees Slain on Duty is a self-insured plan that provides an income guarantee to the spouse and children of employees whose death was caused by an act of violence unlawfully committed by another person or persons, occurring in the course of or arising out of the performance by the employees of their duties.
Results achieved The plan supplements the income receivable from the Public Service Superannuation Act, the Canada or Québec Pension Plan, provincial or territorial workers’ compensation acts, and the Pension Act to an amount equal to 100% of the net pay or pension that would otherwise be paid to the employee had the death not occurred.
Findings of audits completed in 2022–23 Not applicable
Findings of evaluations completed in 2022–23 Not applicable
Engagement of applicants and recipients in 2022–23 Not applicable
Financial information (dollars)
Type of transfer payment 2020–21 actual spending 2021–22 actual spending 2022–23 planned spending 2022–23 total authorities available for use 2022–23 actual spending (authorities used) Variance
(2022–23 actual
minus 2022–23 planned)
Total grants 0 0 0 0 0 0
Total contributions 0 0 0 0 0 0
Total other types of transfer payments 255,586 255,587 495,000 495,000 255,586 -239,414
Total program 255,586 255,587 495,000 495,000 255,586 −239,414

Explanation of variances

The planned spending represents the allocated budget set aside to cover these costs and is constant year to year. Payments may vary from year to year depending on the claims against the plan; however, expenditures have been consistent over the past few years.

Special Indemnity Plan for Spouses of Canadian Forces AttachésFootnote 2

Start date 1976
End date Ongoing
Type of transfer payment Other transfer payment
Type of appropriation Voted and appropriated annually through the Estimates
Fiscal year for terms and conditions Not applicable
Link to departmental result(s) Employer
Link to the department’s Program Inventory Public Service Employer Payments
Purpose and objectives of transfer payment program The Special Indemnity Plan for Spouses of Canadian Forces Attachés is a compensation program that provides coverage to the spouses of Canadian Forces (CF) Attachés for injury or death sustained while a spouse is accompanying a CF Attaché on an operational trip.
Results achieved The indemnity payable under the Plan is equal to the pension amount that would have been awarded under the Pension Act if the spouse were a CF Member for the purpose of that Act and such disability or death was directly connected to military service in peace time.
Findings of audits completed in 2022–23 Not applicable
Findings of evaluations completed in 2022–23 Not applicable
Engagement of applicants and recipients in 2022–23 Not applicable
Financial information (dollars)
Type of transfer payment 2020–21 actual spending 2021–22 actual spending 2022–23 planned spending 2022–23 total authorities available for use 2022–23 actual spending (authorities used) Variance
(2022–23 actual
minus 2022–23 planned)
Total grants 0 0 0 0 0 0
Total contributions 0 0 0 0 0 0
Total other types of transfer payments 5,253 5,328 5,000 5,000 0 −5,000
Total program 5,253 5,328 5,000 5,000 0 −5,000

Explanation of variances

Payments may vary from year to year depending on the claims against the plan.

Statutory transfer payments under the Public Service Pension Adjustment Act (R.S.C. 1970, c. P-33)Footnote 3

Start date 1970
End date Ongoing
Type of transfer payment Other transfer payment
Type of appropriation Statutory authority
Fiscal year for terms and conditions Not applicable
Link to departmental result(s) Employer
Link to the department’s Program Inventory Public Service Employer Payments
Purpose and objectives of transfer payment program Pensions to former government employees not entitled under current superannuation acts
Results achieved Pension payments to former government employees that are not authorized under the Public Service Superannuation Act, the Canadian Forces Superannuation Act or the Royal Canadian Mounted Police Superannuation Act.
Findings of audits completed in 2022–23 Not applicable
Findings of evaluations completed in 2022–23 Not applicable
Engagement of applicants and recipients in 2022–23 Not applicable
Financial information (dollars)
Type of transfer payment 2020–21 actual spending 2021–22 actual spending 2022–23 planned spending 2022–23 total authorities available for use 2022–23 actual spending (authorities used) Variance
(2022–23 actual
minus 2022–23 planned)
Total grants 0 0 0 0 0 0
Total contributions 0 0 0 0 0 0
Total other types of transfer payments 7,521 1,458 0 1,430 1,430 1,430
Total program 7,521 1,458 0 1,430 1,430 1,430

Explanation of variances

Payments vary from year to year and are made if a member of a defined benefit registered pension plan is credited with new or improved benefits for previous years of service that occurred after 1989; a past service pension adjustment (PSPA) must be calculated to reflect the increase in the member’s lifetime retirement benefits.

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