Details on transfer payment programs
On this page
- International Public Sector Accounting Standards Board
- Open Government Partnership
- Research and Policy Initiatives Assistance Program Office
- Payments, in the nature of Workers’ Compensation, in accordance with the Public Service Income Benefit Plan for Survivors of Employees Slain on Duty
- Special Indemnity Plan for Spouses of Canadian Forces Attachés
- Statutory transfer payments under the Public Service Pension Adjustment Act (R.S.C., 1970, c. P-33)
International Public Sector Accounting Standards Board
Start date: April 1, 2006
End date: March 31, 2026
Type of transfer payment: Contribution
Type of appropriation: Voted and appropriated annually through the Estimates
Fiscal year for terms and conditions: 2024–25
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:
- high-quality international public sector accounting standards for member countries to adopt
- increased visibility of Canada’s contribution to the standards
Final outcomes:
- additional high-quality international public sector accounting standards for member countries to adopt
- strengthened public policy debate and decisions based on relevant financial information
- increased public confidence through high-quality and transparent financial reporting
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: International Public Sector Accounting Standards Board, a not-for-profit organization
Initiatives to engage applicants and recipients: Not applicable
| Type of transfer payment | 2024–25 forecast spending | 2025–26 planned spending | 2026–27 planned spending | 2027–28 planned spending |
|---|---|---|---|---|
| Total grants | 0 | 0 | 0 | 0 |
| Total contributions | 200,000 | 200,000 | 0 | 0 |
| Total other types of transfer payments | 0 | 0 | 0 | 0 |
| Total program | 200,000 | 200,000 | 0 | 0 |
Forecast spending and planned spending explanation
The contribution program is approved until March 31, 2026. Spending decisions are reviewed and planned on an annual basis.
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
Expected results: Canada’s membership in the Open Government Partnership offers important benefits, such as:
- accessing international expertise, including that of other governments and of 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 (for example, serving on councils or working groups, and attending 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
| Type of transfer payment | 2024–25 forecast spending | 2025–26 planned spending | 2026–27 planned spending | 2027–28 planned spending |
|---|---|---|---|---|
| Total grants | 0 | 0 | 0 | 0 |
| Total contributions | 365,000 | 281,690 | 281,690 | 281,690 |
| Total other types of transfer payments | 0 | 0 | 0 | 0 |
| Total program | 365,000 | 281,690 | 281,690 | 281,690 |
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 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.
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 outcome:
- increase contribution to knowledge in emerging public sector or public service policy issues
Final outcome:
- contribute to improving, advancing and promoting public sector policy research and public sector management
Fiscal year of last completed evaluation: 2023–24
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
| Type of transfer payment | 2024–25 forecast spending | 2025–26 planned spending | 2026–27 planned spending | 2027–28 planned spending |
|---|---|---|---|---|
| Total grants | 0 | 0 | 0 | 0 |
| Total contributions | 153,863 | 0 | 0 | 0 |
| Total other types of transfer payments | 0 | 0 | 0 | 0 |
| Total program | 153,863 | 0 | 0 | 0 |
Forecast spending and planned spending explanation
Spending varies from year to year depending on the number of contribution agreements signed. Forecast spending represents the commitments made through signed contribution agreements at the time the 2025–26 TBS Departmental Plan was prepared. 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.
Expected results: The plan supplements the income receivable from 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.
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
| Type of transfer payment | 2024–25 forecast spending | 2025–26 planned spending | 2026–27 planned spending | 2027–28 planned spending |
|---|---|---|---|---|
| Total grants | 0 | 0 | 0 | 0 |
| Total contributions | 0 | 0 | 0 | 0 |
| Total other types of transfer payments | 495,000 | 495,000 | 495,000 | 495,000 |
| Total program | 495,000 | 495,000 | 495,000 | 495,000 |
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
| Type of transfer payment | 2024–25 forecast spending | 2025–26 planned spending | 2026–27 planned spending | 2027–28 planned spending |
|---|---|---|---|---|
| Total grants | 0 | 0 | 0 | 0 |
| Total contributions | 0 | 0 | 0 | 0 |
| Total other types of transfer payments | 5,000 | 5,000 | 5,000 | 5,000 |
| Total program | 5,000 | 5,000 | 5,000 | 5,000 |
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: To providepensions 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
| Type of transfer payment | 2024–25 forecast spending | 2025–26 planned spending | 2026–27 planned spending | 2027–28 planned spending |
|---|---|---|---|---|
| Total grants | 0 | 0 | 0 | 0 |
| Total contributions | 0 | 0 | 0 | 0 |
| Total other types of transfer payments | 0 | 0 | 0 | 0 |
| Total program | 0 | 0 | 0 | 0 |
Forecast spending and planned spending explanation
Payments vary from year to year. They 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. Because these payments cannot be anticipated, no spending is forecast or planned. Expenditure authority is provided through the Public Service Pension Adjustment Act.