Details on transfer payment programs

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

Expected results:

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

Fiscal year of last completed evaluation: 2015–16

Decision following the results of last evaluation: Continuation

Fiscal year of next planned evaluation: Not applicable

General targeted recipient groups: Single recipient: International Public Sector Accounting Standards Board, a not-for-profit organization

Initiatives to engage applicants and recipients: Not applicable

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 to foster ambitious open government commitments
• facilitating access to international expertise and peer review
• supporting rigorous annual assessments of progress

Expected results: 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 (TBS) 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

Fiscal year of last completed evaluation: Not applicable

Decision following the results of last evaluation: Continuation

Fiscal year of next planned evaluation: Not applicable

General targeted recipient groups: Single recipient: Open Government Partnership, an international organization

Initiatives to engage applicants and recipients: Not applicable

Research and Policy Initiatives Assistance 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 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.

Expected results:

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 outcomes:

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

Final outcomes:

• contribute to the improving, advancing and promoting public sector policy research and public sector management

Fiscal year of last completed evaluation: 2022-23

Decision following the results of last evaluation: Continuation

Fiscal year of next planned evaluation: Not applicable

General targeted recipient groups:

• individuals
• not-for-profit organizations
• universities, colleges, cooperatives
• provincial, territorial and municipal government agencies
• provincial and territorial Crown corporations
• international organizations
• non-governmental organizations
• Indigenous communities

Initiatives to engage applicants and recipients: 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

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.

Expected results: The plan supplements the income receivable from the Public Service Superannuation Act, the Canada/Quebec Pension Plan, 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.

Fiscal year of last completed evaluation: Not applicable

Decision following the results of last evaluation: Not applicable

Fiscal year of next planned evaluation: Not applicable

General targeted recipient groups: 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.

Initiatives to engage applicants and recipients: Not applicable

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.

Expected results: 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.

Fiscal year of last completed evaluation: Not applicable

Decision following the results of last evaluation: Not applicable

Fiscal year of next planned evaluation: Not applicable

General targeted recipient groups: Spouses of Canadian Forces Attachés

Initiatives to engage applicants and recipients: Not applicable

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.

Expected results: 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.

Fiscal year of last completed evaluation: Not applicable

Decision following the results of last evaluation: Not applicable

Fiscal year of next planned evaluation: Not applicable

General targeted recipient groups: Former government employees not entitled under the Public Service Superannuation Act, the Canadian Forces Superannuation Act or the Royal Canadian Mounted Police Superannuation Act.

Initiatives to engage applicants and recipients: Not applicable

Forecast spending and planned spending explanation

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).