Details on transfer payment programs

Transfer payment programs with total actual spending of 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 services
Purpose and objectives of transfer payment program

This transfer payment program consists of a contribution to the International Public Sector Accounting Standards Board, which:

  • supports the development of the standards
  • increases Canada’s visibility and participation in setting these standards
Results achieved

Immediate outcomes:

  • continued participation by member countries in developing international public sector accounting standards
  • increased contribution by Canada in developing these standards

Intermediate outcomes:

  • develop high-quality international public sector accounting standards for member countries to adopt
  • increase visibility of Canada’s contribution to the standards

Final outcomes:

  • develop additional high-quality international public sector accounting standards for member countries to adopt
  • strengthen public policy debate and decisions based on relevant financial information
  • increase public confidence through high-quality and transparent financial reporting
Findings of audits completed in 2023–24 Not applicable
Findings of evaluations completed in 2023–24 Not applicable
Engagement of applicants and recipients in 2023–24 Not applicable
Financial information (dollars)
Type of transfer payment 2021–22 actual spending 2022–23 actual spending 2023–24 planned spending 2023–24 total authorities available for use 2023–24 actual spending (authorities used) Variance
(2023-24 actual
minus 2023-24 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 government program
Purpose and objectives of transfer payment program

The annual contribution to the Open Government Partnership advances Canada’s openness and transparency efforts. It does this by:

  • leveraging international expertise, dialogue and lessons learned
  • helping foster ambitious open government commitments
  • facilitating access to international expertise and peer review
  • supporting rigorous annual assessments of progress
Results achieved

Canada’s membership in the Open Government Partnership offers important benefits, such as:

  • accessing international expertise, including other governments and in civil society
  • showcasing Canada’s open government accomplishments and innovations
  • influencing the direction of the partnership
  • offering Treasury Board of Canada Secretariat officials opportunities to participate at different levels of the partnership, such as councils, working groups and meetings
  • promoting best practices in a specific field of expertise
  • contributing to a central source of information and guidance related to that field
  • performing rigorous, independent progress reviews of Canada’s plan
Findings of audits completed in 2023–24 Not applicable
Findings of evaluations completed in 2023–24 Not applicable
Engagement of applicants and recipients in 2023–24 Not applicable
Financial information (dollars)
Type of transfer payment 2021–22 actual spending 2022–23 actual spending 2023–24 planned spending 2023–24 total authorities available for use 2023–24 actual spending (authorities used) Variance
(2023–24 actual
minus 2023–24 planned)
Total grants 0 0 0 0 0 0
Total contributions 255,382 267,142 281,690 281,690 267,402 -14,288
Total other types of transfer payments 0 0 0 0 0 0
Total program 255,382 267,142 281,690 281,690 267,402 −14,288

Explanation of variances

Canada’s contribution payment may change annually since the Open Government Partnership 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 President of Treasury Board renewed the terms and conditions indefinitely 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 Research and Policy Initiatives Assistance Program supports 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, innovation and engagement.
Results achieved

Immediate outcomes:

  • increase innovative approaches to public policy
  • promote engagement with experts, stakeholders and the general public
  • offer access to expanded knowledge related to public sector or public policy issues

Intermediate outcome:

  • increase contribution to knowledge in emerging public sector or public service policy issues

Final outcome:

  • contribute to the improving, advancing, and promoting public sector policy research and public sector management
Findings of audits completed in 2023–24 Not applicable
Findings of evaluations completed in 2023–24 Not applicable
Engagement of applicants and recipients in 2023–24

Sectors fund eligible third-party recipients with contribution funding sourced from their operating budget.

Through this program, TBS sectors:

  • engage directly with third-party applicants and recipients to explain objectives and requirements
  • develop proposals for consideration
Financial information (dollars)
Type of transfer payment 2021–22 actual spending 2022–23 actual spending 2023–24 planned spending 2023–24 total authorities available for use 2023–24 actual spending (authorities used) Variance
(2023–24 actual
minus 2023–24 planned)
Total grants 0 0 0 0 0 0
Total contributions 136,040 167,730 0 0 239,897 239,897
Total other types of transfer payments 0 0 0 0 0 0
Total program 136,040 167,730 0 0 239,897 239,897

Explanation of variances

Spending varies from year to year depending on the number of contribution agreements signed. When the 2023–24 TBS Departmental Plan was prepared, there were no signed agreements in place that had commitments for 2023–24, so planned spending for 2023–24 was $0. Additional contribution agreements signed throughout 2023–24 generated $239,897 in expenditures and are the reason for the variance. 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 Duty

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 self-insured Public Service Income Benefit Plan for Survivors of Employees Slain on Duty provides an income guarantee to the spouses and children of employees whose death was caused by an unlawful act of violence committed by a third party which occurred during the course of, or arising from, the employees’ performance of their duties.

Results achieved

The plan supplements the income receivable under the Public Service Superannuation Act, the Canada or Quebec Pension Plan, the Workers Compensation Act and the Pension Act to an amount equal to 100% of the net pay or pension that would otherwise be paid to the employee.

Findings of audits completed in 2023–24 Not applicable
Findings of evaluations completed in 2023–24 Not applicable
Engagement of applicants and recipients in 2023–24 Not applicable
Financial information (dollars)
Type of transfer payment 2021–22 actual spending 2022–23 actual spending 2023–24 planned spending 2023–24 total authorities available for use 2023–24 actual spending (authorities used) Variance
(2023–24 actual
minus 2023–24 planned)
Total grants 0 0 0 0 0 0
Total contributions 0 0 0 0 0 0
Total other types of transfer payments 255,587 255,586 495,000 495,000 308,815 -186,185
Total program 255,587 255,586 495,000 495,000 308,815 -186,185

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.

Special Indemnity Plan for Spouses of Canadian Forces Attachés

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 for injury or death sustained by spouses while accompanying an attaché on an operational trip.

Results achieved The indemnity payable under the Special Indemnity Plan for Spouses of Canadian Forces Attachés is equal to the pension amount that would have been awarded under the Pension Act if the spouse were a Canadian Forces member for the purpose of the Pension Act and the disability or death were directly connected to military service in peacetime.
Findings of audits completed in 2023–24 Not applicable
Findings of evaluations completed in 2023–24 Not applicable
Engagement of applicants and recipients in 2023–24 Not applicable
Financial information (dollars)
Type of transfer payment 2021–22 actual spending 2022–23 actual spending 2023–24 planned spending 2023–24 total authorities available for use 2023–24 actual spending (authorities used) Variance
(2023–24 actual
minus 2023–24 planned)
Total grants 0 0 0 0 0 0
Total contributions 0 0 0 0 0 0
Total other types of transfer payments 5,328 0 5,000 5,000 0 −5,000
Total program 5,328 0 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)

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 2023–24 Not applicable
Findings of evaluations completed in 2023–24 Not applicable
Engagement of applicants and recipients in 2023–24 Not applicable
Financial information (dollars)
Type of transfer payment 2021–22 actual spending 2022–23 actual spending 2023–24 planned spending 2023–24 total authorities available for use 2023–24 actual spending (authorities used) Variance
(2023–24 actual
minus 2023–24 planned)
Total grants 0 0 0 0 0 0
Total contributions 0 0 0 0 0 0
Total other types of transfer payments 1,458 1,430 0 1,514 1,514 1,514
Total program 1,458 1,430 0 1,514 1,514 1,514

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. As these payments cannot be anticipated, no spending is forecasted or planned. Expenditure authority is provided through the Public Service Pension Adjustment Act (R.S.C., 1970, c. P-33).

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