Treasury Board of Canada Secretariat 2024–25 Departmental Results Report

Core responsibility 1: Spending oversight

Actual spending: $47,083,295

Actual full‑time equivalent staff: 297

TBS oversaw government spending by:

• reviewing and challenging more than 450 Treasury Board submissions to make sure they aligned with government priorities and were fiscally responsible
• leading strategies to make sure federal organizations had the funds they needed to operate while Parliament was prorogued
• completing the review of the Policy on Results and starting updates to strengthen its effectiveness
• continuing to help departments improve the quality of reporting on the gender and diversity impacts of nearly 800 government programs
• continuing to integrate the Quality of Life Framework for Canada into government decision‑making processes to help make sure the government’s investments benefit Canadians
• collaborating with departments, professional associations and the Canada School of Public Service to strengthen capabilities in the evaluation and performance measurement communities, and among users of results information

More information on TBS’s spending oversight core responsibility is available in the “Results – what we achieved” section of its full departmental results report.

Core responsibility 2: Administrative leadership

Actual spending: $117,812,064

Actual full‑time equivalent staff: 739

TBS promoted the sound management in government by:

• establishing a working group to examine productivity in the federal public service
• developing a new risk and compliance process to help deputy heads meet their accountabilities
• working to make sure government service delivery is digitally enabled and meets the needs of Canadians through strategies such as the following:
  • Canada’s first strategy on artificial intelligence (AI) for the public service
  • the Government of Canada Enterprise Cyber Security Strategy
  • the 2024 Application Hosting Strategy
  • the Trust and Transparency Strategy
  • the 2023–2026 Data Strategy for the Federal Public Service
  • the Government of Canada Digital Talent Strategy
• taking steps to uphold and enforce the highest standards of procurement and ensure sound stewardship of funds, including by:
• introducing requirements for all managers across government to strengthen accountability in procurement management
• completing the Horizontal Internal Audit of Procurement Governance
• releasing the Guide to Mitigating Conflicts of Interest in Procurement
• posting more information on government contracts on the Open Government portal to promote transparency
• working with the Canada School of Public Service and with Public Services and Procurement Canada to strengthen procurement training and create a new professional development framework for procurement and materiel management professionals
• continuing to make sure the government’s financial statements were prepared according to generally accepted accounting principles, as recognized by the Office of the Auditor General for the 26th consecutive year
• continuing to support the Greening Government Strategy, which has succeeded in surpassing the government’s 40% emissions‑reduction target for greenhouse gas emissions from its facilities and conventional fleet, one year sooner than the initial target

More information on TBS’s administrative leadership core responsibility is available in the “Results – what we achieved” section of its full departmental results report.

Core responsibility 3: Employer

Actual spending: $10,754,872,273

Actual full‑time equivalent staff: 641

TBS did the following as part of making sure the public service has good people management practices:

• issued Guidance for Public Servants on their Personal Use of Social Media as part of continuing to foster a clear understanding of the Values and Ethic Code for the Public Sector
• continued to develop and implement the Action Plan for Black Public Servants, including introducing the Second Official Language Training Initiative to offer flexible training options to more than 500 Black public servants annually
• supported implementation of the Accessibility Strategy for the Public Service of Canada, which led to the government hiring nearly 7,000 persons with disabilities, surpassing the goal set in 2019 of hiring 5,000 new public servants with disabilities by 2025
• supported implementation of the modernized Official Languages Act by:
  • establishing a new Official Languages Accountability and Reporting Framework to clarify roles and responsibilities in implementing the modernized act
  • launching a new version of the online tool Burolis to help Canadians find out which federal offices offer services in English, in French or in both official languages
  • launching a framework for second official language training to increase the bilingual capacity of the public service

TBS negotiated in good faith and reached agreements with 14 bargaining units representing 25% of represented employees in the core public administration. It also:

• drafted legislative changes to allow eligible federal and territorial public servants in critical frontline safety and security roles to retire after 25 years of service without pension reductions
• oversaw the smooth transition of administration of the Public Service Dental Care Plan from Sun Life to Canada Life and introduced improvements and changes to the plan

More information on TBS’s employer core responsibility is available in the “Results – what we achieved” section of its full departmental results report.

Core responsibility 4: Regulatory oversight

Actual spending: $12,113,475

Actual full‑time equivalent staff: 68

TBS worked to make sure the federal regulatory system protected and advanced the public interest, including sustainable economic growth, by:

• providing a dedicated challenge function on all Governor‑in‑Council regulatory submissions and orders‑in‑council in support of decision‑making by the Treasury Board, Part B
• accelerating negotiations among the provinces and territories on a framework on the mutual recognition of goods
• organizing a meeting of the Canada–United States Regulatory Cooperation Council, which promotes economic growth, job creation, and other benefits to consumers and businesses through increased regulatory transparency and coordination
• supporting the External Advisory Committee on Regulatory Competitiveness in providing its final advice to the Treasury Board to advance regulatory excellence
• continuing to advance regulatory modernization and work to remove red tape in the federal regulatory system, including through the TBS Red Tape Reduction Office

More information on TBS’s regulatory oversight core responsibility is available in the “Results – what we achieved” section of its full departmental results report.

Description

TBS reviews spending proposals and authorities and existing and proposed government programs for efficiency, effectiveness and relevance; and provides information to Parliament and Canadians on government spending.

Quality of life impacts

TBS’s activities carrying out this core responsibility contribute to the “good governance” domain of the Quality of Life Framework for Canada and, more specifically, “confidence in institutions.”

Progress on results

This section details the department’s performance against its targets for its departmental result under Core responsibility 1: Spending oversight.

For spending oversight, 91% of a sample of government programs included suitable measures for tracking performance and informing decision‑making, which exceeds the target of 90% and is 2% higher than the previous year.

Table 1 shows the departmental result indicator, the target, the date to achieve the target, and the actual result for the departmental result “Government organizations measure, evaluate and report on their performance” for the last three fiscal years.

The Results section of the infographic for the Treasury Board of Canada Secretariat on GC Infobase provides additional information on results and performance related to TBS’s program inventory for spending oversight.

Details on results

The following section describes the results achieved for spending oversight in 2024–25.

Resources required to achieve results

Table 2 provides a snapshot of the planned and actual spending and full‑time equivalents required to achieve results for spending oversight in 2024–25.

The Finances section of the infographic for the Treasury Board of Canada Secretariat on GC Infobase and the People section of the same infographic provide complete financial and human resources information related to TBS’s program inventory.

Related government priorities

This section highlights government priorities that are being addressed through this core responsibility.

Program inventory

Spending oversight is supported by the following programs:

• Expenditure Data, Analysis, Results, and Reviews
• Oversight and Treasury Board Support

Additional information related to the program inventory for spending oversight is available on the Results tab of the infographic for the Treasury Board of Canada Secretariat on GC InfoBase.

Description

TBS leads government‑wide initiatives, develops policies and sets the strategic direction for government administration related to service delivery and access to government information, as well as the management of assets, finances, information and technology.

Quality of life impacts

TBS’s activities in relation to this core responsibility contribute to the “good governance” domain of the Quality of Life Framework for Canada, more specifically, to “confidence in institutions.” Under this core responsibility, TBS also contributes to the “environment” domain, more specifically, to reducing greenhouse gas emissions, by leading the greening of government operations.

Progress on results

This section details the department’s performance against its targets for each departmental result under Core responsibility 2: Administrative leadership.

With respect to one of the performance indicators for the departmental result “Government service delivery is digitally enabled, accessible and meets the needs of Canadians,” 52% of high‑volume services met service standards in 2024–25. This result is below the target of at least 80% and lower than in the previous year (55%).

Under the Policy on Service and Digital, reporting shifted from priority services to high‑volume services, defined as those with 45,000 or more transactions a year across all channels. This change, together with limitations in the current methodology, contributed to the decline in the percentage of services that meet service standards. However, across all services, individual service standards were met 73% of the time.

The target of 80% reflects Canadians’ expectations of simple, secure and efficient delivery of services and benefits. TBS is helping the government work toward meeting these expectations through the effective use of modern technology and data by:

• using a risk‑informed lens for overseeing service design and service delivery in order to help better coordinate work between departments
• uncovering gaps, identifying solutions, and supporting better decision‑making
• offering quarterly workshops and facilitating access to experts
• implementing a comprehensive artificial intelligence (AI) strategy for the public service
• overseeing major government transformation and modernization initiatives led by departments
• implementing the Government of Canada Digital Talent Strategy, by attracting, developing and retaining digital and service talent

In addition, TBS assesses gaps in the areas of technology, data and digital talent to identify areas for improvement so that government can provide modern, user‑friendly services to Canadians.

In 2024–25, 38% of Government of Canada business applications were assessed as healthy. This result is below the target of at least 40% and higher than in the previous year (35%). To continue to improve on this result, TBS will encourage departments to adopt good business management practices for information technology (IT). These practices include improving data collection and use to identify outdated technology and related costs, as well as continuing to validate all aspects of the digital landscape and different business needs in it.

In 2024–25, 94% of key financial management processes had a system of internal controls that was at the continuous monitoring stage, up from 93% in 2023–24.

Although the 100% target has not yet been reached, departments continue to strengthen and expand their control frameworks. They will need additional time to reach the ongoing monitoring stage. TBS will continue to support and track their progress.

More information on the Government of Canada’s service performance is available in the Infographic for Government of Canada on GC InfoBase and in the GC Service Inventory on the Open Government Portal.

Table 3 shows the departmental result indicator, the target, the date to achieve the target, and the actual result for each departmental result indicator related to “Government service delivery is digitally enabled, accessible and meets the needs of Canadians” for the last three fiscal years.

Table 4 shows the departmental result indicator, the target, the date to achieve the target, and the actual result for the departmental result “Government has good asset and financial management practices” for the last three fiscal years.

The Results section of the infographic for the Treasury Board of Canada Secretariat on GC Infobase provides additional information on results and performance related to TBS’s program inventory for administrative leadership.

Details on results

The following section describes the results achieved for administrative leadership in 2024–25.

5. Leading the greening of government operations

The Government of Canada is committed to making its operations net‑zero, resilient and green, consistent with global efforts like the Paris Agreement. The Greening Government Strategy: A Government of Canada Directive outlines the government’s plan to meet or exceed national climate objectives in its operations and establishes targets for government operations.

In 2024–25, TBS and departments succeeded in surpassing the government’s 40% emissions‑reduction target for greenhouse gas (GHG) emissions from its facilities and conventional fleet, one year ahead of its initial target.

TBS continued to support the Greening Government Strategy by:

• updating the Standard on Embodied Carbon in Construction to address the use of steel and whole‑building design
• publishing the Standard on the Disclosure of Greenhouse Gas Emissions and the Setting of Reduction Targets in federal procurements
• supporting departmental initiatives aimed at greening real property, fleet, and procurement, and at promoting climate resilience
• supporting projects through the Greening Government Fund to reduce greenhouse gas emissions in federal operations
• supporting the decarbonization of federal air and marine fleet operations through the Low‑carbon Fuel Procurement Program, including expanding the program to include carbon dioxide removal services

In addition, TBS continued to lead the federal government’s efforts to increase the understanding of the risks posed to federal assets, services and operations by climate change and to encourage action to reduce them. For example, it provided departments with guidance on how to prioritize climate risk assessment for critical real property and engineering assets.

TBS continued to promote transparency in greening operations by supporting departments in their public reporting on the environmental performance of their operations on the TBS website, the Open Government Portal and in Departmental Sustainable Development Strategies.

6. Supporting effective communications

Gender‑based analysis plus

In 2024–25, TBS continued to develop and deliver capacity‑building and talent management strategies and initiatives that align with gender-based analysis plus priorities. These strategies and initiatives will help create a skilled, inclusive, diverse, accessible and equitable workforce in the government’s various relevant communities of practice.

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

In 2024–25, TBS supported Goal 12 (Ensure sustainable consumption and production patterns) and Goal 13 (Take urgent action to combat climate change and its impacts) as part of its work to green government operations. In particular, TBS continued to work with Environment and Climate Change Canada to implement the 2023–26 Federal Sustainable Development Strategy (FSDS). Given its mandate, TBS focused on the following areas of the FSDS:

• working with all departments on implementing the Greening Government Strategy to meet commitments to achieve net‑zero emissions in government operations by 2050 and to being climate resilient
• updating the Policy on Green Procurement to include requirements on disclosure of and reduction in the carbon footprint of structural materials
• providing advice and guidance to departments on drafting the parts of their 2023–27 Departmental Sustainable Development Strategies that relate to greening their operations

TBS also supported Goal 16 (Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels) by acting on the recommendations of the Access to Information Review Report to Parliament. Through this work, TBS took steps to reduce delays in responding to information requests and to advance Indigenous reconciliation through support for Indigenous‑led information and data strategies.

In addition, TBS continued to advance domestic and international open data through the Open Government Partnership. Releasing more open data and improving data quality will facilitate information‑sharing within government and with external partners, which will help advance citizen‑driven activities and collaboration, and increase transparency and accountability of government actions related to sustainable development.

Open data provides critical information for achieving the UN sustainable development goals and for measuring progress in meeting them.

More information on TBS’s contributions to Canada’s Federal Implementation Plan on the 2030 Agenda and the Federal Sustainable Development Strategy can be found in the following:

• Treasury Board of Canada Secretariat’s Departmental Sustainable Development Strategy for 2023 to 2027
• Treasury Board of Canada Secretariat’s 2023 to 2024 Departmental Sustainable Development Strategy Report

1. Bargaining in good faith

In 2024–25, TBS worked to maintain collaborative, professional and respectful relationships with Canada’s public service unions by negotiating on:

• modern, competitive and fiscally sustainable compensation packages
• harmonized and simplified language in collective agreements to improve their administration and the administration of certain employee benefits

TBS negotiated in good faith and reached agreements with 14 bargaining units representing 25% of represented employees in the core public administration.

TBS also continued to work through the five‑step process to develop pay equity plans for:

• the Royal Canadian Mounted Police (RCMP)
• the Canadian Armed Forces (CAF)
• the core public administration (CPA)

The Pay Equity Act required that the plans be posted by August 2024. However, given the complexity of the work, the Pay Equity Commissioner granted TBS the following extensions for posting final plans:

• 18 months for members of the RCMP (by February 28, 2026)
• 2 years for members of the CAF (by August 31, 2026)
• 3 years for employees of the CPA (by August 31, 2027)

Table 8 shows the progress of the pay equity committees for the RCMP, the CAF and the CPA as of the end of 2024–25.

Also in 2024–25, TBS oversaw the transition of the administration of the Public Service Dental Care Plan from Sun Life to Canada Life and also introduced improvements and changes to the plan.

In addition, TBS continued to oversee efforts to address the issues that public servants, retirees and their dependants experienced when the Public Service Health Care Plan transitioned to Canada Life as the new administrator in 2023. It collaborated with Public Services and Procurement Canada, the contract authority, to make sure Canada Life addressed plan members’ concerns, providing guidance where needed, and pressing for timely resolutions to problems. TBS also continued to communicate with plan members with the goal of increasing their awareness of the Public Service Health Care Plan.

2. Modernizing the public service pension plan

In 2024–25, TBS drafted amendments to the Public Service Superannuation Act to extend the operational service early retirement program to additional frontline employees in the public service, specifically, the following:

• firefighters
• paramedics
• border services officers
• parliamentary protection officers
• search and rescue workers

The amendments would allow these employees to retire at any age after 25 years of frontline service, with no pension reduction, an option already available to Correctional Service Canada employees working in federal correctional institutions. These amendments would provide consistency in treatment for eligible employees, allowing for greater career mobility in the public service.

3. Strengthening and modernizing the public service

TBS continued to analyze federal public service needs, keeping pace with changes in society and technology that affect its services, service delivery and employee management.

In 2024–25, TBS:

• updated the Directive on Telework to align with the hybrid work environment and to clarify roles and responsibilities for heads of human resources, employees, and managers; the updated directive took effect April 1, 2025
• introduced the Directive on the Stewardship of Human Resources Management Systems that articulates how the authorities of the Chief Human Resources Officer apply to the management and oversight of human resources management systems

TBS also continued to work with Public Services and Procurement Canada to:

• provide strategic direction and operational leadership to stabilize the current pay system
• prepare for the next human resources and pay solution by:
  • simplifying human resources and pay policies and processes
  • reducing the number of human resources systems across the government
  • improving pay results for employees

4. Reinforcing values and ethics

In 2024–25, TBS continued to work with the Privy Council Office and the Canada School of Public Service to support departments and employee networks in fostering a clear understanding of the Values and Ethics Code for the Public Sector and in equipping public servants to apply the code in their daily work. These efforts built on the Deputy Ministers’ Task Team on Values and Ethics Report to the Clerk of the Privy Council, published in 2023.

As part of these efforts, TBS:

• published Guidance for Public Servants on their Personal Use of Social Media to help public servants understand how their online activities can impact public trust, team cohesion, their professional credibility, and the confidence of the government
• continued to provide administrative support to the task force on the review of the Public Servants Disclosure Protection Act, which was set up to find ways to enhance the federal disclosure process and strengthen protections and supports for public servants who come forward to disclose wrongdoing

5. Creating a diverse, equitable, accessible and inclusive workforce

The government is committed to fostering a safe, healthy and inclusive environment where the workforce is representative of the Canadian population and where equity‑seeking employees are recognized equally for their contributions and are provided every opportunity to succeed.

To support this commitment, TBS continued to implement the Action Plan for Black Public Servants, including by introducing three initiatives:

• the Aspiring Directors Program, through the Canada School of Public Service (CSPS), to support 100 Black public servants in preparing to take on executive roles
• the Leadership Development Program, through the CSPS, to enhancing leadership skills for 300 Black supervisors and managers
• the Second Official Language Training Initiative to offer flexible language training options to over 500 Black public servants annually, including self‑directed online programs and part‑time online instructor‑led group sessions

TBS also developed an action plan with deputy heads of departments to address the findings of A Study on the Black Executive Community in the Federal Public. The study describes the lived experiences of Black executives, identifies the systemic barriers to their participation and inclusion, and recommends measures to improve their working conditions and increase their representation in the public service.

Some of TBS’s efforts in relation to Black employees also benefited other racialized employees and executives, as well as those who identify as Indigenous, as persons with a disability or as 2SLGBTQIA+.

In addition, TBS raised awareness about the barriers faced by racialized employees and employees in equity groups and took steps to address them by continuing to:

• support efforts led by Employment and Social Development Canada to modernize the Employment Equity Act in response to the report of the Employment Equity Act Review Task Force
• promote transparency and accountability by collecting and disseminating unprecedented levels of disaggregated data on the composition and experience of employment equity groups and subgroups in the public service as a whole
• modernize the self‑identification questionnaire and develop a centralized platform where departments can find comprehensive demographic data on the public service work force to improve measurement, reporting and programming
• respond to the recommendations of the Auditor General’s October 2023 Report 5 — Inclusion in the Workplace for Racialized Employees by:
  • supporting the audited organizations as they examine their complaint‑resolution processes
  • providing organizations with information on harassment prevention and resolution to help them identify and address the root causes of disadvantage for racialized employees
  • establishing new expected behaviours in existing competency frameworks in support of non‑racist and inclusive work environments
• manage enterprise‑wide initiatives to help increase diversity and inclusion, including:
  • Executive Talent Management
  • the Executive Leadership Development Program
  • the Mosaic Leadership Development Program
  • Mentorship Plus
  • the Federal Speakers’ Forum on Lived Experience

As part of the Accessibility Strategy for the Public Service of Canada, the government committed to hiring 5,000 persons with disabilities by 2025. In 2024–25, the government exceeded this target, having hired nearly 7,000 persons with disabilities. However, persons with disabilities continues to be the only employment equity group with representation below the workforce availability rate.

To help remove barriers to working in the public service for employees with disabilities, in 2024–25, TBS:

• supported the ongoing adoption of the Government of Canada Workplace Accessibility Passport and developed a secure, accessible, user‑centric and bilingual digital application for it
• provided expert guidance, tools and integrated measurement frameworks to help departments measure their progress on accessibility
• led government‑wide initiatives to build disability confidence and to promote leadership opportunities for people with lived experience of disability

6. Promoting official languages

In 2024–25, TBS supported the implementation of the modernized Official Languages Act, by:

• establishing a new Official Languages Accountability and Reporting Framework which:
  • specifies the roles and responsibilities of federal institutions subject to the act
  • describes the mechanisms to support official languages governance at the federal level
  • describes the administrative, parliamentary and court remedies available in the event of non‑compliance
  • specifies expectations with respect to accountability for official languages
• launching a new version of Burolis website, where people can find out at which federal offices they can receive services in English, in French or in both official languages
• launching the second official language training framework (posted on the Language Training Hub on GCcollab), which includes tools to:
  • help departments and managers plan and prioritize access to language training
  • help managers and employees learn their second official language
• reviewing official languages policy instruments to align them with:
  • the amendments to the Official Languages Act
  • the commitments made as part of official languages reform
• drafting regulations to promote linguistic duality, advance the use of English and French equally, and enhance the vitality of English and French linguistic minority communities

TBS also continued to make sure Canadians have greater access to bilingual federal services by coordinating the Official Languages Regulations Reapplication Exercise as part of implementing the Official Languages (Communications With and Services to the Public) Regulations. Through the exercise, federal institutions confirm the linguistic designation of their offices. TBS expects the exercise to result in about 700 more federal offices and points of service being designated as bilingual by 2027.

7. Supporting health and safety

In 2024–25, to help achieve harassment‑ and violence‑free workplaces in the federal public service where all employees are treated with respect and dignity, TBS continued to develop resources and tools to help organizations follow the National Standard of Canada for Psychological Health and Safety in the Workplace. This work included:

• consulting with bargaining agents through the National Joint Council of the Public Service of Canada on resources and tools that help departments prevent and resolve workplace violence and harassment
• continuing to implement the Federal Public Service Workplace Mental Health Strategy

TBS also continued to:

• monitor departmental indicators of performance in the areas of health, safety, harassment and violence in the workplace
• make sure enough qualified resources are available to investigate harassment and violence when they occur
• take action to support psychologically healthy and safe workplaces, practices and behaviours by supporting human resources teams, providing training, and helping manage complex cases
• help organizations in streamline their occupational health and safety operations by integrating the Federal Public Service Workplace Mental Health Strategy into their overall health and safety program

The Finances section of the infographic for the Treasury Board of Canada Secretariat on GC Infobase and the People section of the same infographic provide complete financial and human resources information related to TBS’s program inventory.

Gender‑based analysis plus

In 2024–25, TBS continued to use data from a range of public service and other sources to monitor and report on program impacts based on gender and other identity factors to ensure inclusive outcomes related to the employer core responsibility. For example, TBS used information from the Labour Program related to harassment and occupational health and safety to report on this area. This information included the number of cases with allegations linked to the 13 prohibited grounds of the Canadian Human Rights Act.

In addition, TBS continued to work with departments to ensure that the proportion of visible minorities, Indigenous peoples, persons with disabilities, and women in the public service meets or exceeds their workforce availability, including in leadership positions.

TBS’s Gender‑based analysis plus supplementary information report contains more information.

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

In 2024–25, TBS continued to support Goal 5 (Achieve gender equality and empower all women and girls) and Goal 10 (Advance reconciliation with Indigenous peoples and take action to reduce inequality). It did so by working with departments to address employment barriers and to improve diversity, equity, accessibility and inclusion in the public service. It also continued to advance the implementation of pay equity across the core public administration, the RCMP and the CAF. As well, TBS monitored the design and use of benefit plans with gender considerations in mind.

More information on TBS’s contributions to Canada’s Federal Implementation Plan on the 2030 Agenda and the Federal Sustainable Development Strategy can be found in the Treasury Board of Canada Secretariat’s Departmental Sustainable Development Strategy for 2023 to 2027.

The Results section of the infographic for the Treasury Board of Canada Secretariat on GC InfoBase provides additional information on results and performance related to TBS’s program inventory for regulatory oversight.

1. Providing central oversight

In 2024–25, TBS continued to support the Treasury Board in focusing on high‑risk and high‑priority regulatory proposals. For the more than 280 regulations and 210 orders in council it reviewed, TBS performed a challenge function to make sure regulators conducted analysis that met the requirements of the Cabinet Directive on Regulation and its related policies and directives. This analysis includes examining potential positive and negative effects of a regulatory proposal on the health, safety, security, social and economic well‑being of Canadians, businesses, and on the environment.

TBS also continued to implement the one‑for‑one rule, which is set out in the Cabinet Directive on Regulation. Established in 2015 under the Red Tape Reduction Act and the Red Tape Reduction Regulations, this rule is designed to control the growth of administrative burden on businesses.

TBS also applied the small business lens to regulatory proposals that consider the direct administrative and compliance requirements on small businesses.

Finally, TBS continued working with government partners to make sure advanced tools were in place for consulting the public on federal regulations. Tools included the Comment on proposed regulations online tool and the Let’s Talk Federal Regulations platform. More than 22,000 comments were submitted on 215 regulations through the online commenting feature for proposed regulations in Canada Gazette, Part I.

2. Reducing regulatory burden

TBS continued to support Canada’s regulators in maintaining a modern, competitive regulatory system. Regulations are vital for safeguarding the health, safety and security of Canadians and the environment, but over time some requirements pile up or become outdated, creating “red tape.”

In 2024–25, TBS created the Red Tape Reduction Office to address red tape by:

• making the regulatory system more efficient
• reducing barriers to investment and economic growth
• reducing regulatory costs for Canadians and businesses

TBS also supported the third round of regulatory reviews. This round focused on the blue economy and supply chains.

The Blue Economy Regulatory Roadmap, led by Fisheries and Oceans Canada with support from TBS and other departments, was completed and posted online in June 2024. It outlines a suite of initiatives the government plans to pursue to modernize regulation and foster innovation and economic growth in the blue economy.

TBS also worked with federal partners on the supply chain regulatory review. This review aims at making supply chains more resilient by making regulatory improvements.

TBS also supported the External Advisory Committee on Regulatory Competitiveness in submitting its final advice letter to the President of the Treasury Board in June 2024. The committee’s advice has informed the government’s continued efforts to improve the regulatory system and reduce regulatory burden for Canadians and businesses.

3. Promoting regulatory experimentation

In 2024–25, TBS continued to promote whole‑of‑government approaches to regulatory experimentation, which fosters innovation and improves competitiveness. The Centre for Regulatory Innovation helps federal regulators identify and overcome barriers to regulatory innovation. It offers advice, funding and tools for innovation that reduces red tape and boosts economic growth.

In 2024–25, the centre funded five projects through its Regulatory Experimentation Expense Fund, committing over $1.7 million across five departments and agencies. These projects include:

• The Canada Energy Regulator is developing and testing new rules to protect Indigenous rights using a co‑creation approach
• Agriculture and Agri‑Food Canada and the Canadian Food Inspection Agency are testing a new approach to streamline the approval process for new fertilizers to reduce regulatory burden, support innovation, and maintain safety
• Agriculture and Agri‑Food Canada and the Canadian Food Inspection Agency are testing a new approach to developing guidance that will better meets industry’s needs and will create a predictable regulatory environment
• Transport Canada and the National Research Council are assessing how Maritime Autonomous Surface Ships can be safely integrated into Canadian waters
• Transport Canada is testing extended reality simulators in pilot training to determine whether they could help reduce the number of in‑aircraft hours required to get a pilot licence and, in turn, lower training costs and shorten timelines and continue to yield qualified pilots

4. Encouraging regulatory cooperation and harmonization

Regulatory cooperation and alignment is integral to making it easier for businesses to operate, both domestically and internationally, while maintaining the highest standards for health, safety, security and environmental protection.

Domestically, TBS supported the work of the Canadian Free Trade Agreement’s Committee on Internal Trade as it launched a pilot project in the trucking sector in September 2024 to reduce internal barriers to trade and support the smoother movement of goods across Canada. Through the pilot, participating jurisdictions will recognize each other’s regulatory requirements, even in areas where there are differences (for example, signage requirements for oversized vehicles), so that trucks and the goods they carry can move across Canada more efficiently, without compromising safety and security measures.

Internationally, in 2024, the President of the Treasury Board hosted a series of round tables with Canadian and American business leaders, industry representatives, and associations to explore opportunities for regulatory cooperation between Canada and the United States that would address regulatory barriers to trade and support economic growth. Meetings were held in Moncton, Toronto, Ottawa, Windsor, Winnipeg, Montreal, as well as in Chicago and in Washington, DC. Overall, the President of the Treasury Board spoke with 83 Canadian and U.S. stakeholders, who noted over 250 bilateral irritants related to transportation, borders, health and food safety, agriculture, and more.

In September 2024, the Secretary of the Treasury Board and the Administrator of the U.S. Office of Information and Regulatory Affairs co-chaired a meeting of the Canada–United States Regulatory Cooperation Council. In a separate meeting, the co-chairs discussed the operation of the Council, a review of new, ongoing, and completed work plans, and shared expertise on regulatory projects.

In June 2024, as co‑lead of the Canada–European Union Regulatory Cooperation Forum, TBS co‑hosted a round table on regulatory cooperation in hydrogen. The forum brought together Canadian and European interested parties to share insights and expertise in the field. Participants raised issues related to topics including definitions, methodology, traceability requirements, and the mutual acceptance of the results of conformity assessments. Work is now underway to determine how best to address these issues.

The Finances section of the Infographic for Treasury Board of Canada Secretariat on GC Infobase and the People section of the same infographic provide complete financial and human resources information related to TBS’s program inventory.

Gender‑based analysis plus

In 2024–25, TBS continued to perform a challenge function on regulatory proposals submitted for Governor‑in‑Council approval to make sure they align with the gender‑based analysis plus requirements and with guidance under the Cabinet Directive on Regulation. Details are available in TBS’s supplementary information table on gender‑based analysis plus.

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

In 2024–25, TBS supported Canada’s Federal Implementation Plan for the 2030 Agenda by continuing to help departments integrate sustainable development impact analysis into regulatory development processes, as required by the Cabinet Directive on Regulation. This directive requires an integrated cost and benefit analysis of regulations on society, the economy and the environment.

More information on TBS’s contributions to Canada’s Federal Implementation Plan on the 2030 Agenda and the Federal Sustainable Development Strategy can be found in the Treasury Board of Canada Secretariat’s Departmental Sustainable Development Strategy for 2023 to 2027.

1. Fostering employee well‑being

In 2024–25, TBS continued to foster employees’ well‑being and to address their evolving needs in a modern workplace by:

• fostering a culture of psychological safety through wellness initiatives, mental health training, and accessible resources such as the Employee Assistance Program
• raising awareness about and understanding of psychological health and safety in the workplace, in accordance with the Federal Public Service Workplace Mental Health Strategy, the Canada Labour Code and the National Standard of Canada for Psychological Health and Safety in the Workplace, through the Not Myself Today campaign
• continuing to provide training on workplace safety, including on harassment and violence prevention

TBS also continues to give employees and managers the tools and resources they need to foster an organizational culture where everyone can take part in constructive discussions about the workplace.

2. Building a diverse, inclusive and accessible workplace

In 2024–25, TBS continued to recruit and promote Indigenous people, persons with disabilities, visible minorities, and women, with the aim of achieving a representative workforce. As a result, representation increased across all four employment equity groups.

TBS took concrete action to combat all forms of racism, discrimination and hate, and to foster a culture of accessibility and inclusion in the department. For example, TBS:

• supported the efforts of its Indigenous, Black employee, accessibility and 2SLGBTQIA+ networks
• continued to offer the Mentorship Plus program, an initiative that pairs executive sponsors with individuals from equity‑seeking groups who aspire to leadership and executive positions
• continued to make official languages training a priority, offering a wide variety of training options to all employees, including those in equity‑seeking groups
• supported the work of the TBS Women’s Network to address systemic barriers women may face at TBS, including by funding EmpowerHER, the network’s mentorship program, which is open to all TBS employees who identify as women

3. Maintaining a culture of integrity, accountability and excellence

In 2024–25, TBS worked with staff and managers to improve understanding of their responsibilities under the Values and Ethics Code for the Public Sector. It also:

• started updating the TBS Code of Conduct, including by consulting employees and employee networks
• improved implementation of the TBS Code of Conduct by launching an automated conflict of interest declaration and a new database to track and report conflict of interest, and by elevating decision‑making on conflict‑of‑interest measures to the deputy‑minister level
• promoted the ethical use of emerging technologies and digital tools by integrating principles of fairness, privacy protection and responsible practices into operations and training

4. Leveraging and securing TBS data

In 2024–25, TBS focussed on leveraging and securing its data. It became the first department to fully adopt a set of cloud‑ and mobile‑enabled information management tools. These tools have an enhanced security and data‑management feature, and they are helping reduce the department’s carbon footprint. They have also improved how TBS gets, finds and stores its information assets, and how it manages them throughout their lifecycle.

The Finances section of the infographic for Treasury Board of Canada Secretariat on GC Infobase and the People section of the same infographic provide complete financial and human resources information related to TBS’s program inventory.

TBS’s result for 2024–25

As shown in Table 13, TBS awarded 4.12% of the total value of all contracts to Indigenous businesses for the fiscal year.

Analysis of actual spending by core responsibility

As noted in Graph 1, in 2024–25, TBS’s total actual spending was $11,036.3 million:

• 97.45% of this amount was for carrying out the core responsibility of employer. Most of this was for public service insurance payments related to TBS’s role as the employer of the core public administration. This also includes statutory payments for Public Service Pension Plan contributions that addressed an actuarial shortfall under the public service superannuation account in accordance with the Actuarial Report (20th) on the Pension Plan for the Public Service of Canada as at 31 March 2023
• 2.55% was for carrying out its other core responsibilities (administrative leadership, spending oversight and regulatory oversight) and for providing internal services

Graph 2 presents how much TBS spent in 2024–25 for votes 1 and 20 and for statutory items.

Graph 2 - Text version

Item	Amount ($)	Percentage (%)
Statutory	6,467,763,896	58.61
Public service insurance (Vote 20)	4,232,621,232	38.35
Program expenditures (Vote 1)	335,887,845	3.04
Total planned spending	11,036,272,973	100.00

Analysis of actual spending by vote and statutory payment

In 2024–25, 58.61% of TBS’s total spending was for statutory payments, mainly for Public Service Pension Plan contributions that addressed an actuarial shortfall under the public service superannuation account in accordance with the Actuarial Report (20th) on the Pension Plan for the Public Service of Canada as at 31 March 2023. Other statutory expenditures included:

• contributions to employee benefit plans
• President of the Treasury Board—Salary and motor car allowance (Salaries Act and Parliament of Canada Act)
• payments under the Public Service Pension Adjustment Act (R.S.C., 1970, c. P‑33)

An additional 38.35% was spent for Vote 20, public service insurance payments, to provide the employer’s share of pensioner and employee insurance and benefits plans, and provincial and federal legislated taxes.

The remaining 3.04% was for Vote 1, program expenditures for the salary and operating expenditures.

Refocusing Government Spending

In Budget 2023, the government committed to reducing spending by $14.1 billion over five years, starting in 2023–24, and by $4.1 billion annually after that.

As part of meeting this commitment, TBS identified the following spending reductions.

• 2024–25: $9,585,000
• 2025–26: $12,082,000
• 2026–27 and after: $15,500,000

During 2024–25, TBS worked to realize these reductions by reducing spending on the following:

• operations
• professional services
• transfer payments
• travel

TBS manages six central votes. Every year, funding from these central votes is transferred from TBS to individual departments and agencies once specified criteria are met. Balances remaining at year_‑end lapse. Table 14 contains the number and name of each vote, as well as a description.

Budgetary performance summary

Table 15 shows how much TBS spent over the past three years to carry out its core responsibilities and to provide internal services.

Analysis of the past three years of spending

Actual spending increased by $88.1million from 2022–23 to 2023–24. The increase is primarily due to an increase in spending on TBS’s core responsibility as the employer for the public service, specifically, spending on insurance payments (Vote 20) related to the Public Service Health Care Plan and provincial payroll taxes.

Actual spending increased by $6,785.9 million from 2023–24 to 2024–25. The increase also relates to the employer core responsibility and is primarily due to a $6,425‑million increase in statutory Public Service Pension Plan contributions that addressed an actuarial shortfall under the public service superannuation account in accordance with the Actuarial Report (20th) on the Pension Plan for the Public Service of Canada as at 31 March 2023. Another factor in this increase is public service insurance (Vote 20) payments related to the public service health care plan and provincial payroll taxes.

In 2024–25, the majority of TBS’s year‑end lapse represents the remaining balances of central vote funding that was not transferred to other government departments or agencies.

More financial information from previous years is available in the Finances section of GC InfoBase.

Table 16 presents how much TBS plans to spend over the next three years to carry out its core responsibilities and for internal services.

Funding

This section provides an overview of the department’s voted and statutory funding for its core responsibilities and for internal services. For further information on funding authorities, consult the Government of Canada budgets and expenditures.

Graph 3 shows the department’s program expenditures (Vote 1) and future approved funding from 2022–23 to 2027–28. Program expenditures include operating costs such as TBS employees’ salaries, and non‑salary costs to deliver programs.

Graph 3: Program expenditures and approved future funding for Vote 1 for the six‑year period from 2022–23 to 2027–28

Graph 3 - Text version

Fiscal year	Vote 1
2022–23	$362,302,218
2023–24	$350,862,528
2024–25	$335,887,845
2025–26	$385,107,943
2026–27	$352,917,405
2027–28	$333,232,135

Analysis of expenditures and funding (Vote 1) for the six‑year period from 2022–23 to 2027–28

As shown in Graph 3, TBS’s program expenditures in 2023–24 were $11.4 million less than in 2022–23. This decrease was mainly due to the transfer of funding for the Canadian Digital Service to Employment and Social Development Canada in accordance with Order‑in‑Council 2023‑0784.

Actual spending in 2024–25 for Vote 1, program expenditures, was $12.3 million less than planned spending indicated in the 2024–25 TBS Departmental Plan. This was mainly due to:

• the transfer of funding for the Greening Government Fund not spent directly by TBS to other government departments
• the reprofiling of funding for pay equity implementation in the federal public service
• reduced spending for the Action Plan for Black Public Servants

For 2025–26 to 2027–28, the authorities that have received Parliamentary or Treasury Board approval and that will be introduced through future Main Estimates appropriation bills are expected to decrease by $51.9 million, mostly due to the sunsetting of the following programs or initiatives that are subject to the renewal process:

• funding for the implementation of proactive pay equity in the federal public service
• funding for administering human resources and pay for the federal public service
• funding for the Action Plan for Black Public Servants

Graph 4 summarizes the department’s public service insurance (Vote 20) expenditures and approved funding from 2022–23 to 2027–28.

Graph 4 - Text version

Fiscal year	Vote 20
2022–23	$3,759,894,377
2023–24	$3,853,588,562
2024–25	$4,232,621,232
2025–26	$4,004,854,465
2026–27	$4,192,298,049
2027–28	$4,394,409,142

Analysis of expenditures and funding (Vote 20) for the six‑year period from 2022–23 to 2027–28

Actual spending in 2024–25 for public service insurance payments was $388.9 million more than planned spending for these payments indicated in the 2024–25 TBS Departmental Plan. This was mainly due to a one‑year increase in funding to address forecasted cost increases for the employer under the public service benefit plans and programs.

In general, increases in public service insurance and benefit expenditures and increases in payroll taxes stem from the following factors:

• an increase in the rate at which benefits plans are used or accessed
• an increase in the unit costs because of new medical technologies, innovation, and inflation
• an increase in the number of plan members
• salary‑driven components of Vote 20 that are affected by wage increases resulting from collective agreements

From 2025–26 to 2027–28, planned spending increased by a total of $389.6 million, primarily because of increased spending on the public service insurance plans as a result of inflation and an increase in the number of claims being reimbursed.

Graph 5 shows the department’s statutory expenditures and approved funding from 2022–23 to 2027–28.

Graph 5 - Text version

Fiscal year	Statutory
2022–23	$39,994,405
2023–24	$45,882,795
2024–25	$6,467,763,896
2025–26	$40,503,471
2026–27	$38,843,531
2027–28	$36,259,829

Analysis of expenditures and funding (statutory) over a six‑year period

Actual spending in 2024–25 for public service insurance payments was $6,433.8 million more than planned spending for these payments indicated in the 2024–25 TBS Departmental Plan. This was mainly due to a $6,425‑million^{Footnote 1} increase in Public Service Pension Plan contributions that addressed an actuarial shortfall under the public service superannuation account in accordance with the Actuarial Report (20th) on the Pension Plan for the Public Service of Canada as at 31 March 2023. The next actuarial report will be in 2027–28.

Changes in planned spending for 2025–26 to 2027–28 are associated with funding for employee benefit plans that is tied to various initiatives under Vote 1 and Vote 20.

More information on TBS’s departmental voted and statutory expenditures is available in the Public Accounts of Canada.

Analysis of human resources over the last three years

For 2022–23 to 2023–24, full‑time equivalents decreased by 33. Details are available in the 2023–24 TBS Departmental Results Report.

For 2023–24 to 2024–25, full‑time equivalents decreased by 143 mainly due to:

• the transfer of the Canadian Digital Service program to Employment and Social Development Canada (Order‑in‑Council 2023‑0784)
• the transfer of the Digital Credentials division to Employment and Social Development Canada
• attrition in the Office of the Chief Information Officer and the Office of the Chief Human Resources Officer

For 2024–25, actual full‑time equivalents exceeded the planned amount by a total of 326 for all core responsibilities for the following reasons:

• the number of full‑time equivalents required to fulfill TBS’s administrative leadership core responsibility increased by 198, mainly because of staffing requirements for:
  • providing the digital government program
  • financial management transformation
  • public service accessibility
• the number of full‑time equivalents required to fulfill TBS’s core responsibility of employer increased by 121, mainly because of staffing requirements in:
  • the Office of the Chief Human Resources Officer for administering human resources and pay for the federal public service
  • the Phoenix Claims Office
• the number of full‑time equivalents required to fulfill TBS’s two other core responsibilities (regulatory oversight and spending oversight) and for providing internal services increased by a total of 7, mainly because of an increase in the Communications Services, Financial Management Services, Human Resources Management Services, and Information Technology Services programs funded through internal reallocations

Table 21 shows information on human resources, in full‑time equivalents, for each of TBS’s core responsibilities and for its internal services planned for the next three years. The figures for the current fiscal year are forecasted based on year to date.

Analysis of human resources for the next three years

From 2025–26 and 2027–28, the number of full‑time equivalents is expected to decrease by 217. This reduction is primarily due to the sunsetting of funding that is subject to the renewal process for the following initiatives:

• funding for administering human resources and pay for the federal public service
• authority to recover costs related to the administration of the Public Service Pension Plan, which is renewed every five years
• funding for the renewal of the Office for Public Service Accessibility
• funding for implementing proactive pay equity in the federal public service
• funding for the Action Plan for Black Public Servants
• funding to support the Government of Canada’s Enterprise Cyber Security Strategy