Empowering parliamentarians through better information

Table of Contents

Executive Summary

The inability of Parliament to play a meaningful role in reviewing the Government’s spending plans is a frequent source of frustration. It stems from an incoherent Estimates process, where Budget items are not included in the Main Estimates, spending plans are difficult to understand and reconcile, and departmental reports are neither meaningful nor informative.

Parliamentary committees have previously identified public finance and parliamentary procedures as complex subjects requiring review and study. Most recently, a 2012 report of the House of Commons Standing Committee on Government Operations and Estimates recommended changes to the Estimates process, with a view to improving the transparency of the documents and their relevance to parliamentarians. Other experts echoed similar sentiments, citing issues around an insufficient focus in the Estimates on programs and results, and the inconsistency of scope and accounting between the Budget and the Estimates.

In response to the 2012 report, the Government has taken steps towards improvement. Recent developments include the tagging of Budget items in Estimates, the introduction of a table in the 2016-17 Supplementary Estimates (A) reconciling the cash-based Estimates to the accrual Budget, and the creation of the Treasury Board Secretariat (TBS) InfoBase to provide an online, searchable database of government expenditure information. While these are all positive developments, they represent small steps to improve the current process.

The Government is committed to improve the reporting process to increase accountability to Parliament and Canadians. This includes ensuring consistency across the Budget, Estimates and Public Accounts, and providing greater clarity in voting on appropriations, so that parliamentarians understand how the money they are voting on in appropriation bills will be spent, and how departments will report back to Parliament on how those tax dollars were used to achieve specific results.

To allow for proper parliamentary oversight, documents must be logical and comparable; the votes in appropriation acts must relate to activities that resonate with parliamentarians; and departmental priorities, objectives and performance measures must clearly coincide with voted funds. This is why the Government is undertaking a four-pillar approach to fundamentally change the Estimates process:

Pillar 1 – Estimates Timing:

Change the timing of the Main Estimates to include Budget items. When Budget items are included in the Main Estimates, the documents become more relevant as the spending plan of the Government can be linked to its economic plan.

Pillar 2 – Scope and Accounting Methods:

Address the differences in scope and accounting methods between the Budget and the Estimates. Making these documents more comparable will improve fiscal transparency and strengthen Parliament’s ability to track the implementation of Budget initiatives.

Pillar 3 – Vote Structure:

The structure of voted funds for each department should resonate with parliamentarians. By strengthening the link between departmental programs and voted funds, a more informed discussion about departmental spending priorities can occur.

Pillar 4 – Departmental Plans (DPs) and Departmental Results (DRs) Reports

Reform annual departmental reports so parliamentarians are provided with better information on planned spending, expected outcomes and actual results.

...opportunities exist for transforming the way information is provided in order to streamline and reduce the complexity and volume of printed materials. Other opportunities exist to make the processes more meaningful for both members of Parliament and the general public by better connecting the budget and the estimates documents or by changing the vote structure to give parliamentarians more control...

Strengthening Parliamentary Scrutiny of Estimates and Supply,
Report of the Standing Committee on Government Operations and Estimates
June, 2012

The Government is not starting from scratch; many of these issues are well known and understood. For example, parliamentarians have voiced concerns about large volumes of low quality information in departmental reports. The Government has listened and taken a significant step to reform departmental reports with the new Treasury Board (TB) Policy on Results, which took effect in July 2016. The implementation of this policy will lead to more meaningful information through the Estimates on government spending. This represents the first step.

Until we address the timing challenges with the Budget and the Estimates – and the program delays that ensue – the Estimates process will remain incoherent and departmental reports and spending plans will continue to be prepared in advance of that year’s Budget. Resolving this issue and moving to a more logical sequencing of parliamentary reporting and approvals are necessary next steps.

As we move forward, there are still many complex issues to consider, particularly around the accounting framework and vote structure of the Estimates. This is why the Government will proceed on two tracks to achieve short- and medium-term objectives. The first task will be to get the timing right, so that Budget initiatives are reflected in the Main Estimates as well as the new annual Departmental Plans (DPs) reports. With the second step, the Government will tackle a broader reform agenda to further improve the clarity of the Estimates process.

Contemplating changes of this scale will require changes to how Parliament works, as well as changes to how departments produce information. In preparation for this discussion, an understanding of the current operating model is required. This paper serves to remind parliamentarians of the current system while introducing the ideas behind the four pillars of reform.

1. The Current Financial Cycle and Control Framework

This section describes the Government’s financial cycle, how Parliament authorizes government spending, and how the Government develops its spending plans.

To begin, it is helpful to distinguish between the Budget and the Estimates process. While the Budget plays a critical role in laying out the Government’s fiscal and economic plans for the year, it is important to note that the Budget is aspirational in nature; its endorsement by Parliament does not provide parliamentary authority for program spending. Instead, Parliament provides spending authorities through legislation and the Estimates process.

The current control framework is set within a fiscal year that runs from April 1 to March 31.

Figure 1: Current financial cycle of the Government of Canada See Footnote 1
Graphic representing the current financial cycle. Text version below:
Figure 1: Current financial cycle of the Government of Canada – Text version

The financial cycle of government

The current control framework is set within a fiscal year that runs from April 1 to March 31. The key events are summarized in Figure 1.

Changes to:

The financial cycle of government

The current control framework is set within a fiscal year that runs from April 1 to March 31.

The key events are summarized as follows See Footnote 1:

  • May 31: Committees report back on main estimates.
  • June 23: Concurrence in main and supplementary estimates/Appropriation act/End of supply period.
  • October: Pre-budget consultations by Standing Committee on Finance.
  • November: Tabling of Public Accounts.
  • December: Tabling of report on pre-budget consultations by Standing Committee on Finance.
  • December 10: Concurrence in supplementary estimates/Appropriation act/End of supply period.
  • February: Budget presentation.
  • March 1: Tabling of main estimates.
  • March 26: Concurrence in supplementary estimates and interim supply/Appropriation act/End of supply period.
  • The planning for the next fiscal year starts well in advance, with the preparation of budgetary priorities and pre-Budget consultations by the House of Commons Standing Committee on Finance in the autumn.
  • The planning for the next fiscal year starts well in advance, with the preparation of budgetary priorities and pre-Budget consultations by the House of Commons Standing Committee on Finance in the autumn.
  • By March 1, the Government tables the Main Estimates for the upcoming fiscal year, as required by Standing Orders of the House of Commons. Then, by March 26, the Government requests interim supply to ensure that organizations have sufficient funding to begin the fiscal year on April 1. Meanwhile the Budget is usually tabled in February or March.
  • By June 23, Parliament grants full supply for that year’s Main Estimates along with supply for the first of the Supplementary Estimates.
  • By December 10, the second Supplementary Estimates has been approved and consultations on next year’s Budget are already well on their way.
  • By the following March 26, the last of the Supplementary Estimates has been approved for the current fiscal year and the Government has already tabled a Budget and the Main Estimates for the upcoming fiscal year.
  • In the following autumn, the Government reports to Parliament on its actual spending and results through the tabling of the Public Accounts of Canada (Public Accounts). Where the Budget and the Estimates present the Government’s planned spending for the upcoming fiscal year, the Public Accounts show the actual spending results at the end of that fiscal year. The Public Accounts present the government-wide financial results on an accrual basis in Volume I, for comparison to the Budget, and the use of authorities by individual organizations on a cash basis in Volume II, for comparison to the Estimates.
  • After the tabling of the Public Accounts, the Government presents the Departmental Performance Reports (DPRs). The DPRs summarize the performance of organizations against their plans, priorities and expected results that were outlined at the beginning of the year in the Reports on Plans and Priorities (RPPs). 
  • Departments, agencies and Crown corporations also publish Quarterly Financial Reports (QFRs). While the goal of these reports was to provide parliamentarians and Canadians with an opportunity to study significant changes affecting departmental financial results for the quarter and the fiscal year to date, a spring 2015 Auditor General report suggests the QFRs may be of limited use.

The Estimates and the Business of Supply

This is the process by which the Government requests that Parliament authorize its spending plans. Through this process, the Government presents projected annual expenditures, or “estimates,” to the House of Commons for parliamentary scrutiny and approval. Parliament then has sole authority to grant the “supplies” needed to satisfy the Government’s demands.

The Main Estimates and Supplementary Estimates

No spending can occur without the approval of Parliament. Spending authorities voted by Parliament through a supply bill expire at the end of each fiscal year See Footnote 2. New spending proposals for Parliament are bundled together and presented for approval several times each year, first as the Main Estimates and then as Supplementary Estimates.

The Main Estimates set out the expenditure plans of government organizations for the year as approved by Treasury Board.  The House of Commons Standing Orders require that the Main Estimates are tabled on or before March 1. In practice, the Main Estimates are generally tabled in the second or third week of February, reflecting decisions of Treasury Board up to the end of January. These estimates include the annual appropriations required for departments and agencies to exercise their plans. (Statutory spending is also included for information only as the required authority has already been approved by Parliament through separate enabling legislation.)

Following the Main Estimates, the Government may table Supplementary Estimates, which outline spending requirements that were not sufficiently developed in time for inclusion in the Main Estimates. Since 2007, it has been the practice of the Government to table three Supplementary Estimates; however, the Government may introduce as many, or as few Supplementary Estimates in a year as it deems necessary.

There are currently three parts to the Main Estimates. Part I, the Government Expenditure Plan, provides a summary of departmental spending and year-over-year changes. Part II, the departmental Main Estimates, describes the resources required by individual departments, agencies, and Crown corporations for the upcoming fiscal year. Part III comprises the departmental Reports on Plans and Priorities (RPPs) and Departmental Performance Reports (DPRs). The RPPs provide a greater level of detail on the plans for each organization’s main priorities and programs. It is important to note that the RPPs are based on the Main Estimates and do not reflect Supplementary Estimates. The DPRs, tabled in the fall after the tabling of the Public Accounts, provide a detailed account of the resources used throughout the previous fiscal year.

The Main and Supplementary Estimates are intended to provide context and information necessary to support their accompanying supply bills, which are known as appropriation acts.

Interim supply and full supply for the Main Estimates

Given that spending authorities expire at the end of each fiscal year, the Government requires an advance on the funds outlined in the Main Estimates in order to have sufficient funding to begin the next fiscal year. This advance of funds is known as “interim supply” and represents roughly one quarter of the funding requested in the Main Estimates. Interim supply becomes the first appropriation act of the upcoming fiscal year and is approved no later than March 26. In June, a second appropriation act, known as “full supply” is passed in accordance with the Main Estimates of that year. Together, these two appropriation acts represent the total funding requested in the Main Estimates. Subsequent Supplementary Estimates generate additional appropriation acts. The proposed schedules to the supply bills are included for information purposes in the Main and Supplementary Estimates so that parliamentarians can draw a direct link between the Estimates documents they study and the ensuing appropriation act on which they vote.

Parliamentary procedure

The process by which Parliament considers the Estimates and associated supply bills commences shortly after the Speech from the Throne. The House routinely adopts a motion by the President of the Treasury Board that causes an order for the business of supply to be placed on the Order Paper for the remainder of the session. This establishes a continuing order of the day for the consideration of supply, enabling the Government to call supply on any sitting day, within the framework laid out in Standing Orders.

Standing Orders of the House of Commons prescribe set periods for the business of supply, including the stipulation that the Main Estimates must be tabled on or before March 1. In any calendar year, 22 days, designated as “allotted days,” are divided among three supply periods for consideration of the business of supply. For each fiscal year, the three supply periods end June 23, December 10 and March 26.

Parliamentary control through votes

Parliament controls the supply of appropriations given to government organizations through the use of specific departmental votes. The vote wording as approved in an appropriation act provides the legal authority and governing conditions under which expenditures may be made.

The departmental votes presented in the Estimates are structured to give parliamentary control over the nature of expenditure (i.e., operating expenditures, capital expenditure, and grants and contributions). Departmental managers have the latitude to direct funds to different purposes or programs within the confines of a specific vote (e.g. within the capital vote). However, transfers between departmental votes (e.g. from operating to capital) require the approval of Parliament through an appropriation act.

Part III of the Estimates also provides material on the purpose of departmental spending, grouped by strategic outcome. However, this material is provided for information only rather than for parliamentary control of spending by purpose. An exception to the model of structuring votes by nature of expenditure is being piloted by Transport Canada. This pilot project has replaced a single grants and contributions vote with an experimental vote structure aligned to the purpose of expenditure, with one vote for each of the following program areas: Gateways and Corridors, Transportation Infrastructure, and Other Grants and Contributions. Under this pilot, the transfer of grants and contributions funds between these three programmatic purposes requires Parliament’s approval.

Policy and funding approvals by the Executive and Parliament

The process by which the Government determines what funding is required to deliver on its mandate centers on the development of a Budget. The Budget provides a framework for overall government spending by outlining the Government’s fiscal, social and economic policies and priorities, and presenting a comprehensive forecast of spending and revenues.

The Budget development process typically starts with an assessment by portfolio ministers and their organizations of funding pressures and program priorities. These may be related to existing policies and programs or proposals to establish new ones.

The role of Cabinet

Once the initial assessment of the funding requirements is complete, the Executive’s Budget deliberations will generally follow a two-track process of policy approval and funding approval. Policy approval is obtained through Memoranda to Cabinet, whereby the responsible ministers outline the policy considerations of their proposals to the appropriate cabinet committee. This policy approval process can be concurrent with the Budget consultation process, or sequential, following the articulation of a government priority through the Budget speech.

On a separate track from the policy approval process, funding approval is led by the Department of Finance, in coordination with the Privy Council Office and with input from departments and the Treasury Board Secretariat, as appropriate. Budget proposals are recommended for inclusion and considered by the Minister of Finance and the Prime Minister, and funds are set aside in the Government’s fiscal framework. Once these decisions have been made, the Budget is finalized and tabled in Parliament. There is no fixed schedule or date for the tabling of the Budget.

The role of Treasury Board

Following the Budget tabling, government organizations are often required to seek Treasury Board approval before implementing new policies or initiatives, and including the items in Estimates. Examples of other authorities that are under Treasury Board’s purview include terms and conditions of contribution programs, and project and contract authorities to deliver departmental programs and services.

The role of Parliament

Once organizations obtain necessary policy and funding approvals through the Budget process and Treasury Board, they must seek authority from Parliament for the supply of funding, either through a supply bill (which becomes an appropriation act upon royal assent), as supported by the Estimates process, or through separate enabling legislation. In this final step, the authorities sought in a supply bill are scrutinized by parliamentary committee with appropriations allotted by a departmental vote structure. This last step is explained in more detail in the following section titled the Estimates and the Business of Supply.

Figure 2: Process from policy and funding decision to appropriation
Graphic representing a process. Text version below:
Figure 2: Process from policy and funding decision to appropriation – Text version

The process starts with an assessment by portfolio ministers and their departments of existing programs and funding pressures.

The next step is consideration by Cabinet, followed by consideration in a Budget decision.

Treasury Board approval of related authorities is required before implementing new policies or initiatives.

Parliament then approves the supply of funding either through an appropriation act or separate legislation. Committees of the House of Commons (Government Operations and Estimates, and Public Accounts) and the Senate (National Finance) scrutinize the authorities sought through an appropriation act. Officers of Parliament, like the Auditor General and the Parliamentary Budget Officer, support parliamentary scrutiny of government spending.

This entire process, from policy approval by Cabinet through to consideration by Parliament is summarized in Figure 2. Every effort is made to bring forward items for parliamentary approval in a timely manner. However, in practice, it can sometimes take over a year for a Budget item to move from the initial policy and funding approval process, to the Budget, to Treasury Board, and then to Parliament for the supply of appropriations.

Key Issues and Questions – the Four Pillars

Pillar 1 – Estimates Alignment: Changing the timing of the Main Estimates

The timing of the current model results in Main Estimates that are prepared before that year’s Budget. This illogical sequencing of events leads to confusion, as time and resources are devoted to studying Main Estimates which do not reflect that year’s Budget.

Better alignment between the Budget and Main Estimates can be achieved, in part, by adjusting the Government’s decision-making processes around the Budget. In addition, it requires a formal change in the House of Commons Standing Orders to delay the tabling of the Government’s Main Estimates so that they follow the Budget rather than precede it. Taken together, these changes would facilitate a more coherent presentation of information to Parliament through the Budget and Main Estimates.

Aligning policy and Treasury Board funding decisions before the Budget

Current funding decisions are sequenced such that Cabinet and Treasury Board decisions often take place many months after new initiatives are announced in a Budget. The Government can greatly improve alignment between the Budget and Main Estimates by adjusting its internal processes so that funding, policy and program expenditure approvals required by Cabinet and Treasury Board are taken in advance of the Budget, or closely afterward. This more integrated approach, shown in Figure 3, is used in Australia and other jurisdictions, and greatly reduces the timeline for implementing Budget priorities.

Figure 3: Comparison of Australian and Canadian approaches
Graphic of a timeline showing the differences between two approaches. Text version below:
Figure 3: Comparison of Australian and Canadian approaches – Text version

The Australian decision making process takes 10 months. Policy design, expenditure design and approval of new programs take place in the 8 months preceding the Budget announcement. Funds are available to departments within 1 to 3 months afterwards.

The Canadian decision making process takes 18 months or more. Policy design and approval of new programs take place in the 8 months preceding the Budget announcement. Expenditure design and approval of new programs take place over 1 to 9 months after the Budget announcement. It can require 3 or more additional months before funds are available to departments, sometimes coinciding or even following the next Budget announcement.

Recent success demonstrates that such an internal alignment is possible for the Government of Canada. A significant number of measures from the Government’s Budget in late March 2016 were included in the 2016-17 Supplementary Estimates (A) tabled in Parliament in early May 2016. Expanding this integrated approach will require significant changes to the Government’s Budget making process. Consequently, the procedural and cultural shift to this model would be expected to take place over several years.

Tabling of Estimates

Within the current construct, a Main Estimates tabled by March 1 cannot reflect the Budget for the same year. Parliament is presented with the Main Estimates in February, with detailed expenditure requirements reflecting Treasury Board decisions as of January. However, in many cases, these requirements will be superseded by new Budget commitments in a matter of weeks. The earliest possible opportunity for organizations to request parliamentary authority for the new Budget items will be in the Supplementary Estimates tabled in May, as illustrated in Figure 4.

Figure 4: Current timing for the Budget and Estimates
Graphic of a timeline showing the timing of budget and estimates. Text version below:
Figure 4: Current timing for the Budget and Estimates – Text version

Typical events in the current process, from funding announcements to parliamentary authority for new funding:

  • November: Announcement of initiatives in an Economic and Fiscal Update
  • Early February to March 1st: Tabling of Main Estimates and introduction of the interim supply bill for the Main Estimates
  • February to late March: Announcement of initiatives in a Budget
  • March to early April: Tabling Reports on Plans and Priorities
  • Late April to mid May: Tabling Supplementary Estimates (A)
  • Early June: Introduction of the full supply bill for Main Estimates and the supply bill for Supplementary Estimates (A)

This timing impedes the ability of Parliament to scrutinize the Government’s spending plans in a coherent manner. Instead, Budget items are presented across subsequent Estimates. It can also materially delay the implementation of government programs. These delays can, in turn, undermine the original costing estimates as well as the achievement of expected results. Recent examples are illustrated in Figure 5.

Figure 5: Current implementation lags
Global Affairs
  • Budget 2013 (March 2013) announced funding for the International Education Strategy.
  • Department began to receive funding in the 2014-15 Supplementary Estimates (B) (December 2014).
  • 19 month lag
Public Safety
  • Budget 2014 (March 2014) announced funding for the National Disaster Mitigation Program.
  • Department began to receive funding in the 2015-16 Supplementary Estimates (A) (June 2015).
  • 15 month lag

A Possible Solution

Tabling the Main Estimates by May 1

A change to the Standing Orders allowing the Government to table the Main Estimates several weeks after the Budget would provide the following benefits:

Improved coherence

Including Budget items in the Main Estimates is a fundamental improvement in the overall transparency and accountability of the supply process. A further enhancement would be the parallel tabling of the new Departmental Plans reports (DPs) so there is no delay between when parliamentarians receive the departmental Main Estimates and the more detailed departmental reports.

Reduction in the number of Supplementary Estimates

Including Budget items in the Main Estimates would also allow the Government to eliminate the Supplementary Estimates exercise for the supply period ending in June (currently Supplementary Estimates A), while retaining the exercises for the supply periods ending in December (the new Supplementary Estimates A) and in March (the new Supplementary Estimates B). This would have the benefit of reducing the number of Estimates documents and supply bills, without impacting the number of supply periods or supply days scheduled in the House.

Reconciliation of the Budget and Main Estimates

A Main Estimates tabled by May 1 could include a high-level reconciliation of planned spending in Main Estimates to the Budget forecast for the same fiscal year. This would allow Parliament to more effectively study the cash requirements in the Estimates that are derived from the accrual-based Budget plan (more on this in Pillar 2).

Changing the timing of Main Estimates will also facilitate changes in the way the government prepares both the Budget and the Estimates. The three central agencies – the Treasury Board Secretariat, the Department of Finance and the Privy Council Office – already work closely with departments on program design and related authorities. By shifting the timing of Main Estimates relative to the Budget, these organizations will have to work in even closer cooperation to complete the substance of this work while finalizing the Budget. In cases where further approvals might be required, Treasury Board consideration of those programs would have to follow immediately after tabling the Budget. In this way, most Budget measures could be reflected in the Main Estimates and implemented soon thereafter.

For these changes to be implemented in the 2017-18 Budget and Estimates cycle, motions to change the House of Commons Standing Orders would be required by early November 2016.

Tabling an Interim Estimates in February

One of the most critical financial controls in our current system is that departments cannot spend funds without the approval of Parliament. This control must remain in place. Therefore, even with parliamentary agreement to a later tabling of the Main Estimates, the Government would still require interim supply to support departmental operations and program delivery when the fiscal year begins on April 1. This supply bill would still have to be introduced in March to support a request for an interim appropriation, which would be preceded by a supporting information document, i.e. Interim Estimates. This approach is used in other jurisdictions. The proposed sequencing of documents is shown in Figure 6 and a prototype of an Interim Estimates is presented in Annex B.

Figure 6: Tabling Main Estimates after the Budget
Graphic of a timeline showing the timing of budget and estimates. Text version below:
Figure 6: Tabling Main Estimates after the Budget – Text version

Key events in the proposed process, from funding announcements to parliamentary authority for new funding:

  • November: Announcement of initiatives in an Economic and Fiscal Update
  • Early February to March 1st: Tabling of an Interim Estimates and introduction of the related interim supply bill
  • February to late March: Announcement of initiatives in a Budget
  • Late April to May 1st: Tabling of the Main Estimates and Departmental Plans
  • Early June: Introduction of the full supply bill for Main Estimates

An Interim Estimates tabled in February would be based on a fraction of the current year’s estimates rather than a fraction of the upcoming Main Estimates. The supply bill for the Interim Estimates would be introduced in March and propose appropriations of roughly the same magnitude as interim supply under the current process.

The Interim Estimates would be similar in form and content to the current Part I of the Main Estimates, including an organization-level summary of the authorities sought in interim supply. Similar to the current process, they would provide brief explanations of any unusually large requests for interim supply, such as funds required to support large grants and contribution programs in the early part of the fiscal year. This document could also provide a high-level update to the forecast for major transfer payments, based on the last Update of Economic and Fiscal Projections by the Department of Finance.

At the same time, the Interim Estimates would, by necessity, exclude the forecast of total Estimates for the upcoming fiscal year; that government-wide forecast would now be included in the new Main Estimates, to be tabled after the Budget.

For parliamentary committees, the proposed approach trades off the longer period of time now available to study an incomplete Main Estimates that is out of step with the Budget, for a shorter time to study a complete Main Estimates that is fully reconciled with the Budget. If the latter option is selected, the most effective mitigation for the effects of this shortened period would be for committees to continue the practice of inviting ministers and departmental officials throughout the fiscal year to present, explain and defend their Main Estimates and Supplementary Estimates.

2.2 Pillar 2 – Scope and Accounting: Comparing the Budget and the Estimates

The Budget and Estimates are based on different scope and accounting methods. The inability of Parliament to effectively compare the Budget and Estimates documents has weakened its ability to provide meaningful oversight of government spending.

Figure 7: Comparison of 2016-17 Estimates and Budget frameworks
Graphic reprensenting expenses and revenues. Text version below:
Figure 7: Comparison of 2016-17 Estimates and Budget frameworks – Text version

How key elements of the Estimates and Budget frameworks are related:

Total expense forecast in the Budget of $317.1B, including:

  • Program expenses of $291.4B
    • Voted appropriations of $96.8B [includes items that can be found in the Estimates]
    • Other authorities of $35.7B [includes items that may or may not be found in the Estimates, and other items]
    • Other major transfers of $118.9B [includes items that can be found in the Estimates]
    • Children’s Benefits of $20.0B
    • Employment Insurance Benefits of $21.1B
  • Public debt of $25.7B [includes items that can be found in the Estimates]

Total revenue forecast in the Budget of $287.7B, including:

  • Tax revenues of $237.6B
  • Employment Insurance premium revenues of $22.4B
  • Other revenues of $27.7B [includes items that may or may not be found in the Estimates]

Total budgetary balance of ($29.4B)

Scope

The Budget forecast covers the complete scope of the Government’s fiscal framework, including revenues, program and tax expenditures, statutory expenditures such as Employment Insurance benefits, and provisions for future obligations such as public service pensions. The scope of the Estimates is narrower than the Budget forecast, as presented above in Figure 7. The main purpose of the Estimates is to support the appropriation acts, which are the legal instruments for authorizing certain payments. The Estimates are therefore focused on the government’s cash needs which require parliamentary appropriations.

In order to provide parliamentarians with a broader understanding of the government’s spending plans, the Treasury Board Secretariat has incrementally expanded the amount of information included in the Estimates on items which are not authorized through appropriations acts. Examples include information on public debt charges and major transfer payments, which are authorized through separate legislation. This additional information is meant to improve transparency and help parliamentary committees in their study of the Estimates by situating the voted funds in a larger fiscal context.

Accounting basis

Since 2003, the Government has prepared the Budget (and the financial statements in Volume I of the Public Accounts) on an accrual basis. The accrual basis of accounting recognizes income when it is earned and expenses when they are incurred, whereas cash accounting recognizes them when the cash or its equivalent has been paid.

As the Budget forecast includes the entire spectrum of anticipated expenses of the Government, accrual-based budgeting allows the Government to forecast the impact of planned or likely events and reflect this in the Budget deficit or surplus. Examples of such events include the discovery of contaminated sites, the resolution of lawsuits against the Crown, and the depreciation of capital assets. This more comprehensive forecast supports better analysis around Budget choices.

In contrast, the Estimates are designed primarily to support Parliament’s consideration of supply bills and control of the government’s short-term cash requirements. The Estimates (and the corresponding reports on actual expenditures in Volume II of the Public Accounts) are prepared on a cash basis.

Parliament’s control of the cash required to support programs and services is based on the long-standing convention of the appropriation acts controlling the sums that “may be paid out of the Consolidated Revenue Fund.” Each vote in an appropriation act provides Parliament with a specific opportunity to scrutinize the flow of cash available to departments.

The Government’s practice of presenting appropriations in cash while the Budget is presented on an accrual basis differs from some other Canadian jurisdictions, such as Ontario and British Columbia. However, from an international perspective, it is not extraordinary. In a 2016 survey, 10 of 32 OECD countries reported that they prepare their Budgets on a full accrual basis but, of that group, only the United Kingdom and New Zealand also have accrual appropriations. Canada and Mexico have cash appropriations, and the appropriations of the others (including Australia) reflect a mix of cash and accrual-based controls. In this context, the blended approaches of planning on an accrual basis, and controlling on a cash basis, can be made more comprehensible if there is full transparency in how cash profiles are derived from the accrual-based plan.

According to the OECD, the continued predominance of cash-based budgeting and appropriations may be based on the “volatility and discretion” in accrual valuations of provisions and depreciation, for example. Many countries also reported various issues with implementing accrual budgeting, including project costs and delays, capacity building, establishing inventories or valuation methods for assets and liabilities, and design and roll-out of supporting systems.

The evolution of Australia’s accrual budgeting framework bears out these observations. The Australian government moved to a full accrual budgeting framework in the 1999-2000 Budget. Key elements of this transition included: introducing accrual concepts into the Budget; applying a capital use charge on departments to reflect the cost of using capital assets; introducing devolved banking arrangements so that each department had its own banker who paid interest on accumulated cash balances; and appropriating funds to departments based on full accrual expenses, including depreciation. In addition to improving the overall rigour of budgeting, these changes were intended to provide incentives for improved asset and cash flow management.

During the eight years following the implementation of full accrual budgeting, two significant reviews prompted reconsideration and adjustment of the original elements, notably: abolishing the capital use charge, abolishing the interest incentive, and removing funding for depreciation from departmental appropriations and instead providing capital budgets on a cash basis for asset acquisition.

This experience needs to be contrasted against jurisdictions such as Ontario and British Columbia which have implemented, and stuck with, an accrual-based vote structure.

If an accrual-based model were to be approved, care must be taken that it is both understandable and meaningful to Parliament. For example, when extending the concepts of accrual to appropriations, one can bump up against the decision to record a liability for such things as a newly discovered contaminated site, a legal action against the Crown, or to book amortization for an asset. These are determinations that are, and should remain, driven by accounting standards and not by the will of Parliament. Some accrual models put such things as amortization of capital assets in a vote to be approved by Parliament, and Parliament is effectively told that they have no choice to approve. This is an example of an aspect of an accrual model that is transparent but may not be meaningful to Parliament.  

Practical Interim options

The virtues of planning on an accrual basis and controlling by cash can be reconciled, as was recently demonstrated in 2016-17 Supplementary Estimates (A) and presented in Figure 8. This high-level reconciliation addressed differences between the Budget and Estimates with respect to the accounting basis (accrual and cash) and scope (Budget items not included in Estimates). The Government would work towards providing more detailed reconciliations.

Figure 8: Comparison of Budget 2016 and Estimates 2016-17, as of Supplementary Estimates (A)
  Amount ($ billion)
2016–17 Estimates 251.4
Plus: Items not included in Estimates 60.7
Of which:
Employment Insurance Benefits 21.1
Children’s Benefits 20.0
Other 19.6
Plus: Differences in accounting basis 4.8
Plus: Budget 2016 and other measures not yet approved by the Treasury Board 4.9
Less: Assumed lapse of authorities (6.1)
Plus: Other 1.4
Budget 2016 317.1

With more than a decade of experience with accrual budgeting, the government is endeavouring to provide more useful accrual information in the Estimates. For example, the Department of Finance is working with key departments which have significant capital budgets or complex liabilities, in order to improve the quality and timeliness of accrual information available to support the Budget forecast. With sufficient guidance and direction, this information could also be made ready for publication with the Main Estimates. It would also be beneficial to assess how, and whether, the accrual information provided through future-oriented financial statements in the former Reports on Plans and Priorities (RPPs) is used by departments and parliamentarians.

Ultimately, the purpose of reconciling the scope and accounting basis of the Budget and Estimates is to better support parliamentarians in following the progression of a government program from the Budget, through the Estimates, and to implementation and reporting.

The Ultimate Goal

While these steps would help create clearer links between the Budget and the Estimates, they would not eliminate the difference between the cash basis of control for the Estimates and the accrual basis of the Budget. It is proposed that these steps be implemented as a first set of measures while Parliament is engaged in examining an appropriate accrual-based model for the Estimates. It is recommended that the British Columbian and Ontarian models be used as starting points so that parliamentarians can weigh the relative benefits of the various options.

2.3 Pillar 3 – Vote Structure: Purpose-based parliamentary control

Parliamentarians have called for a program-based control structure that would strengthen the link between departmental programs and voted funds. Through a pilot project, Transport Canada is testing a form of purpose-based control of its grants and contributions vote.

As noted earlier, Parliament currently controls appropriations by the nature of the planned expenditure (i.e., by capital, operating expenses, and grants and contributions), and the departments provide detail on the purpose of the planned expenditure for information. Under existing vote structures, departments have a degree of flexibility to reallocate funding from one program to another within the same vote in order to account for changing circumstances on the ground (e.g. adjustments to project schedules, contracting developments, changing participation levels of partners, etc.). This flexibility allows departments to minimize the amount of lapsed funding. This is particularly relevant in grants and contributions-based programming where the take-up for one program in a given year is lower than anticipated but the applications for another are higher (e.g. Regional Economic Development Agencies).

By presenting Parliament with meaningful information on what each department hopes to accomplish, and rolling up funding requirements into purposed-based votes, Parliament would have a better understanding of how the requested funding would be spent. The ideal balance would be to find a structure that provides Parliament a better understanding of the purpose and objectives of the spending without over complicating the system.

Under a program-based vote structure, new tools and practices would be required to prevent large increases in the amount of lapsed funding or the amount of vote transfers requested by departments in the final supply period. In addition, the risk of undermining the Government’s ability to reallocate funds to respond to emerging pressures should be balanced with the need to respect Parliament’s approval of expenditures for specific purposes. This balance could be achieved by establishing votes at a relatively high level, such as the core responsibilities of each department in accordance with the Treasury Board Policy on Results, or by allowing organizations to move a certain proportion of spending between votes without an additional approval by Parliament. For instance, provisions made in Quebec’s appropriations allow for in-year transfers between departmental program votes of up to 10 percent. In Ontario, the final appropriation of the fiscal year restates the total voted authority, in accordance with updated forecasts, and thereby eliminates what would otherwise be a cash lapse. Other measures could include adjustments to the Treasury Board-approved carry forward regime, or a more widespread use of two-year appropriation authorities, as are currently in place for the Canada Revenue Agency, the Canada Border Services Agency and Parks Canada. These decisions involve trade-offs between transparency, parliamentary control and flexibility for the Government, and are worthy of a discussion.

2.4 Pillar 4 – Departmental Plans (DPs) and Departmental Results (DRs) Reports: Improving planning and results information

In response to concerns about high volumes of low quality information, the Government has recently reformed annual departmental reports to provide parliamentarians with better information on departmental plans and results.

The content and structure of these departmental reports is subject to ongoing assessment, much of it influenced by recommendations of parliamentary committees. There have been many calls to increase the simplicity and clarity of these reports, while also increasing the detail of information provided within them. To facilitate improved scrutiny, the House of Commons Standing Committee on Public Accounts suggested in 2010 that detailed program information be provided on departmental websites. The House of Commons Standing Committee on Government Operations and Estimates recommended in 2012 the creation of “a searchable online database that contains information on departmental spending by type of expense and program”. This has been achieved through the development of TBS Infobase.

The July 2016 Treasury Board Policy on Results will strengthen parliamentary oversight by providing more meaningful information on government spending. It requires that departments provide clear metrics on the results of their programs and services, and more detailed financial and human resources information through the searchable TBS InfoBase. With the use of data tags (defined attributes describing programs), the public will be able to search for all government programs that match a query (e.g. all programs that support seniors).

The new policy introduces some important design and nomenclature changes. Departments will no longer be required to have elaborate, cascading program activity architecture. Instead, they will develop a Departmental Results Framework, which articulates core responsibilities (i.e. those major functions departments perform), supported by their comprehensive inventory of programs. Rather than a static view of programs offered by a hierarchal architecture, parliamentarians will have a far more dynamic, rich interface allowing them to group programs in any way they choose. Moreover, providing this information on a searchable web tool like TBS InfoBase will allow for more regular updates of financial and non-financial information, where possible.

As Part III of the Main Estimates, departments will publish their Departmental Plans (previously, Reports on Plans and Priorities or RPPs) detailing how they intend to spend and what they plan to achieve. They will also report back to Parliament on Departmental Results (previously, Departmental Performance Reports or DPRs) on what they have achieved and the resources they have used to do so. These documents will describe strategic objectives, planned program spending, expected outcomes, actual results, and the resources used to achieve these results, all covering a three-year period. The new reporting format will also allow departments to more directly address their planning highlights, operating environment, as well as any lessons learned or corrective action taken.

Annex A: Important Terms

Business of supply

The process by which the Government asks Parliament to appropriate the funds required to meet its financial obligations and to implement programs.

Once a supply bill (appropriation act) receives royal assent, the Government can draw on the Consolidated Revenue Fund to meet its financial obligations.

Since the fiscal year begins on April 1 and the total voted authority (full supply) of Main Estimates is approved in June, a partial spending authority (interim supply) is made available to the Government in late March to fund program delivery in the first three months of the fiscal year.

Appropriation act

A supply bill and the ensuing appropriation act consist of a preamble and schedules.

  • Preamble: states the total amount of funds sought and for which fiscal year; limits the amounts and purposes for which the funds can be spent to the amounts and purposes listed in the schedules.
  • Schedules: Lists organizations and votes.

In approving an appropriation act, Parliament authorizes an “up to” amount. Departments may not spend more than that amount. They may spend less, in which case the authority to spend lapses.

Votes

Departments and agencies have one or more of the following votes:

  • Capital expenditures vote, if capital expenditures exceed $5 million for the year.
  • Grants and contributions vote, if annual grants and/or contributions exceed $5 million.
  • Operating expenditures vote, if the department or agency has a separate capital or grants and contributions vote.
  • Program expenditures vote, if capital and grants and contributions expenditures do not exceed $5 million.

Other types of votes include payments to Crown corporations, Treasury Board central votes, and authorities to issue loans, investments and advances.

Once approved by Parliament, the wording of the vote and the amount become the governing conditions under which expenditures can be made; it does not create a commitment to spend the entire amount.

Interim Supply

These are funds authorized by Parliament as an advance on the funds requested in the Main Estimates. Interim supply is approved no later than March 26 to cover the needs of appropriation-dependent organizations from the start of the new fiscal year on April 1 to the supply period in June, at which point a second appropriation act, known as “full supply” is passed in accordance with the Main Estimates of that year.

Allotments

Below the vote level, which is controlled by Parliament, Treasury Board has the authority to direct that votes be further subdivided into allotments and sub-allotments.

Special purpose allotments designate funds for a specific program or initiative. This funding may not be used for another purpose.

Frozen allotments are amounts that an organization cannot spend. They can be temporary (lifted by meeting conditions) or permanent (such as reductions or funds being reprofiled).

Cash versus accrual accounting

In cash accounting, transactions are recorded in the period that they are settled by the receipt or payment of cash or its equivalent. Estimates and Volume II of the Public Accounts are provided on a cash basis.

In accrual accounting, transactions are recorded in the period that they are considered to have been earned and incurred, whether or not the cash or equivalent settlement is complete. The Budget and Volume I of the Public Accounts are provided on an accrual basis.

Annex B: Prototype of Interim Estimates

This prototype of an Interim Estimates demonstrates that the document would be similar in form and content to the current Part I of the Main Estimates. It would include an organization-level summary of the authorities sought in interim supply. It could also provide brief explanations of any unusually large requests for interim supply, such as funds required to support large grants and contribution programs in the early part of the fiscal year.

An Interim Estimates tabled in February would be based on a fraction of the authorities in the current fiscal year rather than a fraction of the authorities in the upcoming Main Estimates. The supply bill for the Interim Estimates would be introduced in March and propose appropriations of roughly the same magnitude as what is currently voted in that supply period.

2016–17 Estimates

Interim Estimates SAMPLE

© Her Majesty the Queen in Right of Canada,
as represented by the President of the Treasury Board, 2017

This document can be made available in alternative formats upon request.

Catalogue No.:
ISSN:
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Except as otherwise specifically noted, the information in this publication may be reproduced, in part or in whole and by any means, without charge or further permission from the Treasury Board of Canada Secretariat (TBS), provided that due diligence is exercised in ensuring the accuracy of the information reproduced, that TBS is identified as the source institution, and that the reproduction is neither represented as an official version of the information reproduced nor as having been made in affiliation with, or with the endorsement of, TBS.

Introduction

Governments collect funds through taxes and other levies in order to provide services to their citizens. In Canada, the federal government’s primary sources of revenue are income and sales taxes.

Payments that go directly to individuals, to provincial and territorial governments, and to other organizations are called “transfers.” Transfers are the largest category of spending for the federal government. The largest transfers include elderly benefits, as well as transfers to provinces and territories to help fund health care services.

Federal departments, agencies and Crown corporations also provide programs and services for Canadians. In order for federal government organizations to operate, Parliament must give these organizations authority to spend.

While spending is often announced in a Federal Budget, spending authority is actually granted through legislation passed by Parliament. Approximately one-third of federal government spending is approved by Parliament on an annual basis. These expenditures are authorized through an appropriation act and are called "voted" expenditures. Expenditures authorized through other legislation are called “statutory”. Due to the need to table Main Estimates on or by March 1, emerging priorities and items announced in Budget 2016 will be included in future Estimates documents.

Estimates publications explain how federal organizations plan to spend funds. The Main Estimates and Supplementary Estimates provide information on spending authority that Parliament will be asked to approve during the fiscal year. Individual departments and agencies also produce Reports on Plans and Priorities (RPPs) and Departmental Performance Reports (DPRs). The RPPs are typically tabled soon after the Main Estimates and show an organization’s priorities and planned results for the next three years. DPRs, tabled in the fall, are accounts of results achieved during the most recent fiscal year.

Estimates documents are prepared on a near cash basis of accounting, which recognizes payments when goods or services are received. This allows Parliament to control the amounts spent during a fiscal year through the appropriation acts it passes. Forecasts in the Federal Budget and the Update of Economic and Fiscal Projections are prepared on a full accrual basis, which recognizes that the economic benefit of expenditures may last for more than a fiscal year.

The Public Accounts of Canada include financial statements for the Government of Canada as well as details of expenses and revenues for completed fiscal years. Information in Volume I corresponds to the Federal Budget. Volume II provides information on the same near cash basis as the Estimates.

Summary of Estimates

Text to be determined

Overview of Estimates
  2015–16 2016–17
Interim Estimates
Main Estimates Estimates to Date (dollars)
Budgetary
Voted 88,184,096,852 95,358,197,661 24,353,273,691
Statutory 153,390,199,856 155,764,624,595 ...
Total Budgetary 241,574,296,708 251,122,822,256 24,353,273,691
Non-Budgetary
Voted 71,103,001 71,103,002 7,275,750
Statutory 933,446,071 682,816,423 ...
Total Non-Budgetary 1,004,549,072 753,919,425 7,275,750

Estimates by Organization

One hundred and thirty-one organizations are represented in the 2016-17 Interim Estimates.

Voted Estimates by Organization
  2015–16 2016–17
Interim Estimates
Main Estimates Estimates to Date (dollars)
Budgetary
Administrative Tribunals Support Service of Canada 52,297,037 52,297,037 12,219,841
Agriculture and Agri-Food 943,288,793 1,032,160,967 238,207,415
Atlantic Canada Opportunities Agency 289,973,389 295,145,869 74,845,653
Atomic Energy of Canada Limited 102,143,000 319,326,692 242,153,897
Auditor General 68,269,099 68,269,099 68,269,099
Canada Border Services Agency 1,591,606,788 1,661,376,227 372,082,052
Canada Council for the Arts 182,097,387 182,224,388 45,586,847
Canada Industrial Relations Board ... ... ...
Canada Mortgage and Housing Corporation 2,025,629,000 2,025,629,000 506,975,262
Canada Post Corporation 22,210,000 22,210,000 5,552,500
Canada Revenue Agency 2,979,424,773 3,053,429,910 767,296,229
Canada School of Public Service 53,794,403 53,794,403 17,304,376
Canadian Air Transport Security Authority 678,420,347 684,934,134 ...
Canadian Broadcasting Corporation 1,038,023,798 1,038,023,798 259,505,950
Canadian Centre for Occupational Health and Safety 3,969,600 3,969,600 992,400
Canadian Commercial Corporation 8,880,000 8,880,000 877,500
Canadian Dairy Commission 3,605,377 3,605,377 899,904
Canadian Environmental Assessment Agency 15,591,619 21,825,669 6,878,145
Canadian Food Inspection Agency 563,532,625 602,575,347 151,279,235
Canadian Grain Commission 4,883,698 4,883,698 1,194,091
Canadian Heritage 1,230,020,439 1,238,413,665 317,226,507
Canadian High Arctic Research Station ... 263,078 4,713,299
Canadian Human Rights Commission 19,650,241 19,650,241 4,826,834
Canadian Human Rights Tribunal ... ... ...
Canadian Institutes of Health Research 1,002,750,691 1,019,284,306 254,911,952
Canadian Intergovernmental Conference Secretariat 5,549,653 5,549,653 1,386,783
Canadian International Trade Tribunal ... ... ...
Canadian Museum for Human Rights 21,700,000 21,700,000 5,425,000
Canadian Museum of History 83,369,477 83,369,477 16,549,869
Canadian Museum of Immigration at Pier 21 7,700,000 7,700,000 1,925,000
Canadian Museum of Nature 26,129,112 26,129,112 6,532,278
Canadian Northern Economic Development Agency 49,411,212 49,474,212 6,324,552
Canadian Nuclear Safety Commission 38,921,080 39,024,571 9,671,734
Canadian Polar Commission 2,434,137 2,434,137 ...
Canadian Radio-television and Telecommunications Commission 5,379,872 5,283,246 1,268,149
Canadian Security Intelligence Service 488,215,677 503,107,317 129,620,902
Canadian Space Agency 473,625,059 477,625,060 141,420,616
Canadian Tourism Commission 57,975,770 62,975,770 17,618,943
Canadian Transportation Accident Investigation and Safety Board 26,290,301 26,290,301 6,566,815
Canadian Transportation Agency 24,313,366 24,313,366 6,072,583
Chief Electoral Officer 29,204,976 29,204,976 7,303,184
Citizenship and Immigration 1,560,056,814 1,878,708,144 442,545,275
Civilian Review and Complaints Commission for the Royal Canadian Mounted Police 9,032,529 9,032,529 2,256,452
Commissioner for Federal Judicial Affairs 9,456,339 12,456,339 2,336,848
Communications Security Establishment 503,831,701 542,596,708 136,527,365
Copyright Board 2,818,917 2,818,917 703,410
Correctional Service of Canada 2,105,691,232 2,118,581,232 527,816,932
Courts Administration Service 57,320,466 57,320,466 16,299,879
Economic Development Agency of Canada for the Regions of Quebec 256,262,786 259,699,786 74,550,631
Employment and Social Development 2,274,068,344 2,510,545,638 575,110,851
Enterprise Cape Breton Corporation ... ... ...
Environment 873,369,690 894,906,584 255,481,877
Federal Economic Development Agency for Southern Ontario 212,098,579 208,098,579 57,808,374
Finance 102,971,669 107,424,575 30,246,848
Financial Transactions and Reports Analysis Centre of Canada 44,954,660 48,922,420 12,760,625
Fisheries and Oceans 1,766,485,903 2,152,537,037 528,421,416
Foreign Affairs, Trade and Development 5,179,070,021 5,651,800,036 1,290,737,157
Governor General 17,165,126 18,958,134 5,008,629
Health 3,484,447,981 3,515,349,178 894,923,585
House of Commons 290,860,044 313,599,348 76,799,140
Immigration and Refugee Board 99,542,732 101,028,352 25,208,512
Indian Affairs and Northern Development 8,041,252,362 8,664,131,522 2,447,346,880
Indian Residential Schools Truth and Reconciliation Commission 3,600,757 3,600,757 ...
Industry 965,652,855 1,067,392,554 817,534,909
International Development Research Centre 183,478,242 183,478,242 37,301,406
International Joint Commission (Canadian Section) 6,172,075 6,172,075 1,542,269
Justice 596,697,386 605,959,679 150,058,394
Library and Archives of Canada 83,183,100 90,269,116 26,710,837
Library of Parliament 37,754,035 37,754,035 9,474,759
Marine Atlantic Inc. 19,384,000 374,331,000 35,030,500
Military Grievances External Review Committee 6,143,503 6,143,503 1,535,272
Military Police Complaints Commission 5,158,208 5,158,208 1,054,382
National Arts Centre Corporation 34,222,719 54,722,719 33,082,106
National Battlefields Commission 10,759,494 10,759,494 1,615,440
National Capital Commission 92,721,330 93,039,331 22,198,045
National Defence 17,673,319,918 18,081,418,467 4,331,417,502
National Energy Board 68,636,080 84,714,617 20,145,270
National Film Board 59,652,377 59,652,377 15,473,705
National Gallery of Canada 43,773,542 43,773,542 10,972,103
National Museum of Science and Technology 29,754,746 59,109,746 14,994,944
National Research Council of Canada 636,049,070 769,740,510 207,341,334
Natural Resources 976,123,465 1,275,979,127 198,950,546
Natural Sciences and Engineering Research Council 1,081,371,751 1,112,530,069 278,666,644
Northern Pipeline Agency 701,215 701,215 175,274
Office of Infrastructure of Canada 1,654,343,469 1,760,521,774 447,904,469
Office of the Commissioner of Lobbying 4,026,414 4,026,414 1,006,604
Office of the Commissioner of Official Languages 18,556,100 18,556,100 4,639,851
Office of the Communications Security Establishment Commissioner 1,850,071 1,850,071 485,018
Office of the Conflict of Interest and Ethics Commissioner 6,178,280 6,178,280 1,544,570
Office of the Co-ordinator, Status of Women 28,314,355 29,387,439 7,607,904
Office of the Correctional Investigator 4,106,381 4,106,381 1,025,575
Office of the Director of Public Prosecutions 149,298,354 161,270,384 40,947,874
Office of the Public Sector Integrity Commissioner 4,934,882 4,934,882 1,234,105
Office of the Superintendent of Financial Institutions 945,058 945,058 236,265
Offices of the Information and Privacy Commissioners of Canada 31,835,818 31,835,818 7,991,070
Parks Canada Agency 571,635,767 924,608,146 249,425,598
Parliamentary Protective Service ... 19,999,086 14,078,427
Parole Board of Canada 40,021,838 40,934,904 10,167,776
Patented Medicine Prices Review Board 9,947,595 9,947,595 2,485,815
PPP Canada Inc. 231,200,000 231,200,000 69,875,000
Privy Council 104,454,216 108,098,292 26,436,604
Public Health Agency of Canada 523,434,311 536,739,853 136,451,106
Public Safety and Emergency Preparedness 1,135,664,832 1,120,117,685 270,236,955
Public Service Commission 71,397,504 71,901,505 23,720,059
Public Service Labour Relations Board ... ... ...
Public Service Staffing Tribunal ... ... ...
Public Works and Government Services 2,750,118,188 2,903,368,912 686,772,533
Registry of the Competition Tribunal ... ... ...
Registry of the Public Servants Disclosure Protection Tribunal ... ... ...
Registry of the Specific Claims Tribunal ... ... ...
Royal Canadian Mounted Police 2,168,540,625 2,318,872,138 722,276,727
Royal Canadian Mounted Police External Review Committee 848,114 1,448,115 361,909
Security Intelligence Review Committee 2,479,321 2,749,583 619,350
Senate Ethics Officer 1,059,500 1,059,500 264,875
Shared Services Canada 1,373,052,506 1,426,903,585 365,122,859
Social Sciences and Humanities Research Council 714,255,830 716,099,499 179,300,472
Standards Council of Canada 9,829,000 9,829,000 2,332,250
Statistics Canada 456,012,343 456,012,344 168,161,746
Supreme Court of Canada 22,304,846 22,304,846 5,840,676
Telefilm Canada 95,453,551 95,453,551 23,863,388
The Federal Bridge Corporation Limited 35,281,996 35,281,996 7,853,578
The Jacques-Cartier and Champlain Bridges Inc. 368,737,000 426,801,000 87,979,750
The Senate 57,031,359 57,031,359 14,569,041
Transport 1,341,348,835 1,409,757,184 249,891,296
Transportation Appeal Tribunal of Canada ... ... ...
Treasury Board Secretariat 6,421,762,408 7,470,319,615 2,024,946,459
Veterans Affairs 3,494,750,774 3,628,606,970 971,570,799
Veterans Review and Appeal Board 9,460,756 9,460,756 2,362,789
VIA Rail Canada Inc. 330,077,000 395,067,134 95,707,500
Western Economic Diversification 155,728,191 159,243,310 42,325,868
Windsor-Detroit Bridge Authority 58,469,905 461,094,912 53,997,457
Total Budgetary 88,184,096,852 94,965,194,586 24,353,273,691
Non-Budgetary
Finance ... ... ...
Foreign Affairs, Trade and Development 1 2 ...
Indian Affairs and Northern Development 70,303,000 70,303,000 6,475,750
Industry 800,000 800,000 800,000
Total Non-Budgetary 71,103,001 71,103,002 7,275,750

Structure of these Estimates

Text to be determined

Changes to these Estimates

Text to be determined

2016–17 Interim Estimates

Items for inclusion in the Proposed Schedule 1 to the Appropriation Bill
(for the financial year ending March 31, 2017)

Unless specifically identified under the Changes in 2016–17 Interim Estimates section, all vote wordings have been provided in earlier appropriation acts.

Items for inclusion in the Proposed Schedule 1 to the Appropriation Bill
Vote No. Items Amount ($)
Administrative Tribunals Support Service of Canada
1 Administrative Tribunals Support Service of Canada – Program expenditures and authority to make recoverable expenditures on behalf of the Canada Pension Plan and the Employment Insurance Operating Account 12,219,841
Total ($) 12,219,841
Agriculture and Agri-Food
1 Agriculture and Agri-Food – Operating expenditures and, pursuant to paragraph 29.1(2)(a) of the Financial Administration Act, authority to expend revenues received from, and to offset expenditures incurred in the fiscal year for, collaborative research agreements and research services, the grazing and breeding activities of the Community Pasture Program, the administration of the AgriStability program, and the provision of internal support services to other organizations; and the payment to each member of the Queen's Privy Council for Canada who is a Minister without Portfolio or a Minister of State who does not preside over a Ministry of State of a salary not to exceed the salary paid to Ministers of State who preside over Ministries of State under the Salaries Act, as adjusted pursuant to the Parliament of Canada Act and pro rata for any period of less than a year 133,706,915
5 Agriculture and Agri-Food – Capital expenditures 18,687,500
10 Agriculture and Agri-Food – The grants listed in the Estimates and contributions 85,813,000
Total ($) 238,207,415
Atlantic Canada Opportunities Agency
1 Atlantic Canada Opportunities Agency – Operating expenditures and the payment to each member of the Queen's Privy Council for Canada who is a Minister without Portfolio or a Minister of State who does not preside over a Ministry of State of a salary not to exceed the salary paid to Ministers of State who preside over Ministries of State under the Salaries Act, as adjusted pursuant to the Parliament of Canada Act and pro rata for any period of less than a year 16,055,530
5 Atlantic Canada Opportunities Agency – The grants listed in the Estimates and contributions 58,790,123
Total ($) 74,845,653
Atomic Energy of Canada Limited
1 Payments to Atomic Energy of Canada Limited for operating and capital expenditures 242,153,897
Total ($) 242,153,897
Auditor General
1 Auditor General – Program expenditures and, pursuant to paragraph 29.1(2)(a) of the Financial Administration Act, authority to expend revenues received to offset related expenditures incurred in the fiscal year arising from audit professional services provided to members of the Canadian Council of Legislative Auditors (CCOLA) and the annual financial and performance audits and of contribution audits for the International Labour Organization (ILO) 68,269,099
Total ($) 68,269,099
Canada Council for the Arts
1 Payments to the Canada Council for the Arts under section 18 of the Canada Council for the Arts Act, to be used for the furtherance of the objects set out in section 8 of that Act 45,586,847
Total ($) 45,586,847
Canada Mortgage and Housing Corporation
1 To reimburse Canada Mortgage and Housing Corporation for the amounts of loans forgiven, grants, contributions and expenditures made, and losses, costs and expenses incurred under the provisions of the National Housing Act, or in respect of the exercise of powers or the carrying out of duties or functions conferred on the Corporation pursuant to the authority of any Act of Parliament of Canada other than the National Housing Act in accordance with the Corporation's authority under the Canada Mortgage and Housing Corporation Act 506,975,262
Total ($) 506,975,262
Canada Post Corporation
1 Payments to the Canada Post Corporation for special purposes 5,552,500
Total ($) 5,552,500
Canada School of Public Service
1 Canada School of Public Service – Program expenditures 17,304,376
Total ($) 17,304,376
Canadian Broadcasting Corporation
1 Payments to the Canadian Broadcasting Corporation for operating expenditures 231,826,700
5 Payments to the Canadian Broadcasting Corporation for working capital 1,000,000
10 Payments to the Canadian Broadcasting Corporation for capital expenditures 26,679,250
Total ($) 259,505,950
Canadian Centre for Occupational Health and Safety
1 Canadian Centre for Occupational Health and Safety – Program expenditures 992,400
Total ($) 992,400
Canadian Commercial Corporation
1 Payments to the Canadian Commercial Corporation 877,500
Total ($) 877,500
Canadian Dairy Commission
1 Canadian Dairy Commission – Program expenditures 899,904
Total ($) 899,904
Canadian Environmental Assessment Agency
1 Canadian Environmental Assessment Agency – Program expenditures, contributions and, pursuant to paragraph 29.1(2)(a) of the Financial Administration Act, authority to expend revenues received during the fiscal year arising from the provision of environmental assessment services including the conduct of panel reviews, comprehensive studies, mediations, training and information publications by the Canadian Environmental Assessment Agency 6,878,145
Total ($) 6,878,145
Canadian Food Inspection Agency
1 Canadian Food Inspection Agency – Operating expenditures and contributions 151,279,235
Total ($) 151,279,235
Canadian Grain Commission
1 Canadian Grain Commission – Program expenditures 1,194,091
Total ($) 1,194,091
Canadian Heritage
1 Canadian Heritage – Operating expenditures and, pursuant to paragraph 29.1(2)(a) of the Financial Administration Act, authority to expend revenues received during the fiscal year by the Canadian Conservation Institute, the Canadian Heritage Information Network, the Canadian Audio-Visual Certification Office and the Capital Experience Program and from the provision of internal support services to other organizations, and the payment to each member of the Queen's Privy Council for Canada who is a Minister without Portfolio or a Minister of State who does not preside over a Ministry of State of a salary not to exceed the salary paid to Ministers of State who preside over Ministries of State under the Salaries Act, as adjusted pursuant to the Parliament of Canada Act and pro rata for any period of less than a year 45,986,014
5 Canadian Heritage – The grants listed in the Estimates and contributions 271,240,493
Total ($) 317,226,507
Canadian High Arctic Research Station
1 Canadian High Arctic Research Station – Program expenditures, the grants listed in the Estimates and contributions 4,713,299
Total ($) 4,713,299
Canadian Human Rights Commission
1 Canadian Human Rights Commission – Program expenditures and, pursuant to paragraph 29.1(2)(a) of the Financial Administration Act, authority to expend revenues received in a fiscal year through the provision of internal support services to other organizations to offset associated expenditures incurred in the fiscal year 4,826,834
Total ($) 4,826,834
Canadian Institutes of Health Research
1 Canadian Institutes of Health Research – Operating expenditures 11,827,147
5 Canadian Institutes of Health Research – The grants listed in the Estimates 243,084,805
Total ($) 254,911,952
Canadian Intergovernmental Conference Secretariat
1 Canadian Intergovernmental Conference Secretariat – Program expenditures 1,386,783
Total ($) 1,386,783
Canadian Museum for Human Rights
1 Payments to the Canadian Museum for Human Rights for operating and capital expenditures 5,425,000
Total ($) 5,425,000
Canadian Museum of History
1 Payments to the Canadian Museum of History for operating and capital expenditures 16,549,869
Total ($) 16,549,869
Canadian Museum of Immigration at Pier 21
1 Payments to the Canadian Museum of Immigration at Pier 21 for operating and capital expenditures 1,925,000
Total ($) 1,925,000
Canadian Museum of Nature
1 Payments to the Canadian Museum of Nature for operating and capital expenditures 6,532,278
Total ($) 6,532,278
Canadian Northern Economic Development Agency
1 Canadian Northern Economic Development Agency – Operating expenditures 2,218,680
5 Canadian Northern Economic Development Agency – Contributions 4,105,872
Total ($) 6,324,552
Canadian Nuclear Safety Commission
1 Canadian Nuclear Safety Commission – Program expenditures, the grants listed in the Estimates and contributions 9,671,734
Total ($) 9,671,734
Canadian Radio-television and Telecommunications Commission
1 Canadian Radio-television and Telecommunications Commission – Program expenditures and, pursuant to paragraph 29.1(2)(a) of the Financial Administration Act, authority to expend revenues received during the fiscal year pursuant to the Telecommunications Fees Regulations, 2010, the Broadcasting Licence Fee Regulations, 1997 andthe Unsolicited Telecommunications Fees Regulations, and other activities related to the conduct of its operations, up to amounts approved by the Treasury Board 1,268,149
Total ($) 1,268,149
Canadian Security Intelligence Service
1 Canadian Security Intelligence Service – Program expenditures 129,620,902
Total ($) 129,620,902
Canadian Space Agency
1 Canadian Space Agency – Operating expenditures 46,124,427
5 Canadian Space Agency – Capital expenditures 80,046,856
10 Canadian Space Agency – The grants listed in the Estimates and contributions 15,249,333
Total ($) 141,420,616
Canadian Tourism Commission
1 Payments to the Canadian Tourism Commission 17,618,943
Total ($) 17,618,943
Canadian Transportation Accident Investigation and Safety Board
1 Canadian Transportation Accident Investigation and Safety Board – Program expenditures 6,566,815
Total ($) 6,566,815
Canadian Transportation Agency
1 Canadian Transportation Agency – Program expenditures 6,072,583
Total ($) 6,072,583
Chief Electoral Officer
1 Chief Electoral Officer – Program expenditures 7,303,184
Total ($) 7,303,184
Citizenship and Immigration
1 Citizenship and Immigration – Operating expenditures and, pursuant to paragraph 29.1(2)(a) of the Financial Administration Act, authority to expend revenues received in a fiscal year from, and to offset related expenditures incurred in the fiscal year arising from, the provision of services related to International Experience Canada, and the payment to each member of the Queen's Privy Council for Canada who is a Minister without Portfolio or a Minister of State who does not preside over a Ministry of State of a salary not to exceed the salary paid to Ministers of State who preside over Ministries of State under the Salaries Act, as adjusted pursuant to the Parliament of Canada Act and pro rata for any period of less than a year 151,029,789
5 Citizenship and Immigration – Capital expenditures 3,426,685
10 Citizenship and Immigration – The grants listed in the Estimates and contributions including the provision of goods and services 288,088,801
Total ($) 442,545,275
Civilian Review and Complaints Commission for the Royal Canadian Mounted Police
1 Civilian Review and Complaints Commission for the Royal Canadian Mounted Police – Program expenditures 2,256,452
Total ($) 2,256,452
Commissioner for Federal Judicial Affairs
1 Commissioner for Federal Judicial Affairs – Operating expenditures, remuneration, allowances and expenses for judges, including deputy judges of the Supreme Court of Yukon, the Supreme Court of the Northwest Territories and the Nunavut Court of Justice, not provided for by the Judges Act, and pursuant to paragraph 29.1(2)(a) of the Financial Administration Act, authority to expend revenues received during the year arising from the provision of administrative services and judicial training services 1,958,445
5 Commissioner for Federal Judicial Affairs – Canadian Judicial Council – Operating expenditures 378,403
Total ($) 2,336,848
Communications Security Establishment
1 Communications Security Establishment – Program expenditures and, pursuant to paragraph 29.1(2)(a) of the Financial Administration Act, authority to expend revenues received during the fiscal year arising from the operations of the organization, including the provision of internal support services to other organizations, to offset expenditures incurred in the fiscal year 136,527,365
Total ($) 136,527,365
Copyright Board
1 Copyright Board – Program expenditures 703,410
Total ($) 703,410
Communications Security Establishment
1 Communications Security Establishment – Program expenditures and, pursuant to paragraph 29.1(2)(a) of the Financial Administration Act, authority to expend revenues received during the fiscal year arising from the operations of the organization, including the provision of internal support services to other organizations, to offset expenditures incurred in the fiscal year 136,527,365
Total ($) 136,527,365
Correctional Service of Canada
1 Correctional Service of Canada – Operating expenditures, the grants listed in the Estimates, contributions, and
  • authority to pay into the Inmate Welfare Fund revenue derived during the year from projects operated by inmates and financed by that Fund;
  • authority to operate canteens in federal institutions and to deposit revenue from sales into the Inmate Welfare Fund;
  • payments, in accordance with terms and conditions prescribed by the Governor in Council, to or on behalf of discharged inmates who suffer physical disability caused by participation in normal program activity in federal institutions, and to dependants of deceased inmates and ex-inmates whose death resulted from participation in normal program activity in federal institutions; and
  • authority for the Minister of Public Safety and Emergency Preparedness, subject to the approval of the Governor in Council, to enter into an agreement with any province for the confinement in institutions of that province of any persons sentenced or committed to a penitentiary, for compensation for the maintenance of such persons and for payment in respect of the construction and related costs of such institutions
481,389,001
5 Correctional Service of Canada – Capital expenditures, including payments as contributions to
  • aboriginal communities as defined in section 79 of the Corrections and Conditional Release Act in connection with the provision of correctional services pursuant to section 81 of that Act; and
  • non-profit organizations involved in community corrections operations, provinces and municipalities towards construction done by those bodies
46,427,931
Total ($) 527,816,932
Courts Administration Service
1 Courts Administration Service – Program expenditures 16,299,879
Total ($) 16,299,879
Economic Development Agency of Canada for the Regions of Quebec
1 Economic Development Agency of Canada for the Regions of Quebec – Operating expenditures and the payment to each member of the Queen's Privy Council for Canada who is a Minister without Portfolio or a Minister of State who does not preside over a Ministry of State of a salary not to exceed the salary paid to Ministers of State who preside over Ministries of State under the Salaries Act, as adjusted pursuant to the Parliament of Canada Act and pro rata for any period of less than a year 9,545,201
5 Economic Development Agency of Canada for the Regions of Quebec – The grants listed in the Estimates and contributions 65,005,430
Total ($) 74,550,631
Employment and Social Development
1 Employment and Social Development – Operating expenditures and
  • authority to make recoverable expenditures on behalf of the Canada Pension Plan and the Employment Insurance Operating Account;
  • pursuant to paragraph 29.1(2)(a) of the Financial Administration Act, authority to expend, to offset related expenditures incurred in the fiscal year, revenues received in the fiscal year arising from
    • the provision of Public Access Programs Sector services,
    • services to assist provinces in the administration of provincial programs funded under Labour Market Development Agreements,
    • services offered on behalf of other federal government departments and/or federal government departmental corporations,
    • the amount charged to any Crown corporation under paragraph 14(b) of the Government Employees Compensation Act in relation to the litigation costs for subrogated claims for Crown corporations, and
    • the portion of the Government Employees Compensation Act departmental or agency subrogated claim settlements related to litigation costs; and
  • the payment to each member of the Queen's Privy Council for Canada who is a Minister without Portfolio or a Minister of State who does not preside over a Ministry of State of a salary not to exceed the salary paid to Ministers of State who preside over Ministries of State under the Salaries Act, as adjusted pursuant to the Parliament of Canada Act and pro rata for any period of less than a year
151,999,881
5 Employment and Social Development – The grants listed in the Estimates and contributions 423,110,970
Total ($) 575,110,851
Environment
1 Environment – Operating expenditures and, pursuant to paragraph 29.1(2)(a) of the Financial Administration Act, authority to expend revenues received from, and offset related expenditures incurred in the fiscal year for, the provision of services or the sale of information products arising from the operations of the department funded from this Vote, including research, analysis and scientific services, hydrometric surveys, regulatory and monitoring services, including oil sands, entry fees and permits, real property services, and authority for the Minister of the Environment to engage consultants as may be required by different Boards at such remuneration as those Boards may determine; and the payment to each member of the Queen's Privy Council for Canada who is a Minister without Portfolio or a Minister of State who does not preside over a Ministry of State of a salary not to exceed the salary paid to Ministers of State who preside over Ministries of State under the Salaries Act, as adjusted pursuant to the Parliament of Canada Act and pro rata for any period of less than a year 201,771,153
5 Environment – Capital expenditures and authority to make payments to provinces or municipalities as contributions towards construction done by those bodies and authority to make recoverable advances not exceeding the amount of the shares of provincial and outside agencies of the cost of joint projects including expenditures on other than federal property 15,134,846
10 Environment – The grants listed in the Estimates and contributions, and contributions to developing countries in accordance with the Multilateral Fund for the Implementation of the Montreal Protocol taking the form of monetary payments or the provision of goods, equipment or services 38,575,878
Total ($) 255,481,877
Federal Economic Development Agency for Southern Ontario
1 Federal Economic Development Agency for Southern Ontario – Operating expenditures 6,438,406
5 Federal Economic Development Agency for Southern Ontario – The grants listed in the Estimates and contributions 51,369,968
Total ($) 57,808,374
Finance
1 Finance – Program expenditures, contributions and the payment to each member of the Queen's Privy Council for Canada who is a Minister without Portfolio or a Minister of State who does not preside over a Ministry of State of a salary not to exceed the salary paid to Ministers of State who preside over Ministries of State under the Salaries Act, as adjusted pursuant to the Parliament of Canada Act and pro rata for any period of less than a year and, pursuant to paragraph 29.1(2)(a) of the Financial Administration Act, authority to expend revenues received in a fiscal year to offset expenditures incurred in that fiscal year from the provision of internal services to other organizations 30,246,848
5 Pursuant to subsection 8(2) of the Bretton Woods and Related Agreements Act, the amount of financial assistance provided by the Minister of Finance by way of direct payments to the International Development Association in an amount not to exceed $441,620,000 in 2016–17 0.25
Total ($) 30,246,848
Financial Transactions and Reports Analysis Centre of Canada
1 Financial Transactions and Reports Analysis Centre of Canada – Program expenditures 12,760,625
Total ($) 12,760,625
Fisheries and Oceans
1 Fisheries and Oceans – Operating expenditures and
  • Canada's share of expenses of the International Fisheries Commissions, authority to provide free accommodation for the International Fisheries Commissions and authority to make recoverable advances in the amounts of the shares of the International Fisheries Commissions of joint cost projects;
  • authority to make recoverable advances for transportation, stevedoring and other shipping services performed on behalf of individuals, outside agencies and other governments in the course of, or arising out of, the exercise of jurisdiction in navigation, including aids to navigation and shipping;
  • pursuant to paragraph 29.1(2)(a) of the Financial Administration Act, authority to expend revenue received during the fiscal year in the course of, or arising from, the activities of the Canadian Coast Guard and for the provision of internal support services to other organizations; and
  • the payment to each member of the Queen's Privy Council for Canada who is a Minister without Portfolio or a Minister of State who does not preside over a Ministry of State of a salary not to exceed the salary paid to Ministers of State who preside over Ministries of State under the Salaries Act, as adjusted pursuant to the Parliament of Canada Act and pro rata for any period of less than a year
309,629,897
5 Fisheries and Oceans – Capital expenditures and authority to make payments to provinces, municipalities and local or private authorities as contributions towards construction done by those bodies and authority for the purchase and disposal of commercial fishing vessels 202,413,774
10 Fisheries and Oceans – The grants listed in the Estimates and contributions 16,377,745
Total ($) 528,421,416
Foreign Affairs, Trade and Development
1 Foreign Affairs, Trade and Development – Operating expenditures, including those related to the appointment of Canada's representatives abroad, to the staff of those officials, and to the assignment of Canadians to the staffs of international organizations and authority to make recoverable advances in amounts not exceeding the amounts of the shares of such organizations; expenditures in respect of the provision of office accommodation for the International Civil Aviation Organization; recoverable expenditures for assistance to and repatriation of distressed Canadian citizens and Canadian residents living abroad, including their dependants; and, pursuant to paragraph 29.1(2)(a) of the Financial Administration Act, authority to expendrevenues received in a fiscal year from, and to offset related expenditures incurred in the fiscal year arising from, the provi sion of services related to: training services provided by the Canadian Foreign Service Institute; trade and education fairs, trade missions and other international business development services; investment development services; international telecommunication services; departmental publications; other services provided abroad to other government departments, agencies, Crown corporations and other non-federal organizations; specialized consular services; and the payment to each member of the Queen's Privy Council for Canada who is a Minister without Portfolio or a Minister of State who does not preside over a Ministry of State of a salary not to exceed the salary paid to Ministers of State who preside over Ministries of State under the Salaries Act, as adjusted pursuant to the Parliament of Canada Act and pro rata for any period of less than a year 364,512,214
5 Foreign Affairs, Trade and Development – Capital expenditures 31,111,055
10 Foreign Affairs, Trade and Development – The grants listed in the Estimates and contributions including payments for other specified purposes and including the provision of goods and services for: international security assistance, international development assistance, international humanitarian assistance, global peace assistance and promotion of trade and investment 882,419,138
15 Payments, in respect of pension, insurance and social security programs or other arrangements for employees locally engaged outside of Canada, or in respect of the administration of such programs or arrangements, including premiums, contributions, benefit payments, fees and other expenditures made in respect of employees locally engaged outside Canada and for such other persons, as Treasury Board determines 12,694,750
20 Pursuant to subsection 12(2) of the International Development (Financial Institutions) Assistance Act, the amount of financial assistance provided by the Minister of Foreign Affairs, in consultation with the Minister of Finance, by way of direct payments for the purpose of contributions to the international financial institutions may not exceed $245,000,000 in the period commencing on April 1, 2016 and ending on March 31, 2017 0.25
L25 Pursuant to subsection 12(2) of the International Development (Financial Institutions) Assistance Act, the amount of financial assistance provided by the Minister of Foreign Affairs, in consultation with the Minister of Finance, for the purchase of shares of international financial institutions, may not exceed an amount of $2,353,542 in United States dollars over a period commencing on April 1, 2016 and ending on March 31, 2017, which amount is estimated in Canadian dollars at $3,098,450 0.25
Total ($) 1,290,737,158
Governor General
1 Governor General – Program expenditures, the grants listed in the Estimates and expenditures incurred on behalf of former Governors General, including thoseincurred on behalf of their spouses, during their lifetimes and for a period of six months following their death, in respect of the performance of activities which devolve on them as a result of their having occupied the office of Governor General 5,008,629
Total ($) 5,008,629
Health
1 Health – Operating expenditures and, pursuant to paragraph 29.1(2)(a) of the Financial Administration Act, authority to spend revenues to offset expenditures incurred in the fiscal year arising from the provision of services or the sale of products related to health protection, regulatory activities and medical services, and the provision of internal support services to other organizations, and the payment to each member of the Queen's Privy Council for Canada who is a Minister without Portfolio or a Minister of State who does not preside over a Ministry of State of a salary not to exceed the salary paid to Ministers of State who preside over Ministries of State under the Salaries Act, as adjusted pursuant to the Parliament of Canada Act and pro rata for any period of less than a year 442,236,927
5 Health – Capital expenditures 6,351,812
10 Health – The grants listed in the Estimates and contributions, in the form of monetary payments or the provision of goods or services 446,334,846
Total ($) 894,923,585
House of Commons
1 House of Commons – Program expenditures, including payments in respect of the cost of operating Members' constituency offices, contributions and authority to expend revenues received during the fiscal year arising from the activities of the House of Commons 76,799,140
Total ($) 76,799,140
Immigration and Refugee Board
1 Immigration and Refugee Board – Program expenditures 25,208,512
Total ($) 25,208,512
Indian Affairs and Northern Development
1 Indian Affairs and Northern Development – Operating expenditures and
  • pursuant to paragraph 29.1(2)(a) of the Financial Administration Act, authority to expend revenues received in a fiscal year through the provision of internal support services to other organizations to offset associated expenditures incurred in the fiscal year;
  • expenditures on works, buildings and equipment and expenditures and recoverable expenditures in respect of services provided and work performed on other than federal property;
  • authority to provide, in respect of Indian and Inuit economic development activities, for the capacity development for Indians and Inuit and the furnishing of materials and equipment;
  • authority to sell electric power to private consumers in remote locations when alternative local sources of supply are not available, in accordance with terms and conditions approved by the Governor in Council; and
  • the payment to each member of the Queen's Privy Council for Canada who is a Minister without Portfolio or a Minister of State who does not preside over a Ministry of State of a salary not to exceed the salary paid to Ministers of State who preside over Ministries of State under the Salaries Act, as adjusted pursuant to the Parliament of Canada Act and pro rata for any period of less than a year
219,400,179
5 Indian Affairs and Northern Development – Capital expenditures and
  • expenditures on buildings, works, land and equipment, the operation, control and ownership of which may be transferred to provincial governments on terms and conditions approved by the Governor in Council, or to Indian bands, groups of Indians or individual Indians at the discretion of the Minister of Indian Affairs and Northern Development, and such expenditures on other than federal property; and
  • authority to make recoverable expenditures in amounts not exceeding the shares of provincial governments of expenditures on roads and related works
10,358,045
10 Indian Affairs and Northern Development – The grants listed in the Estimates and contributions 2,217,588,656
L15 Loans to native claimants in accordance with terms and conditions approved by the Governor in Council for the purpose of defraying costs related to research, development and negotiation of claims 6,475,750
Total ($) 2,453,822,630
Industry
1 Industry – Operating expenditures and, pursuant to paragraph 29.1(2)(a) of the Financial Administration Act, authority to expend revenue received during the fiscal year, to offset expenditures incurred in the fiscal year, arising from the provision of internal support services to the Canadian Intellectual Property Office and to other organizations, communications research, bankruptcy and corporations and from services and regulatory processes, specifically pre-mergernotification filings, advance ruling certificates, advisory opinions and photocopies, provided under the Competition Act, and the payment to each member of the Queen's Privy Council for Canada who is a Minister without Portfolio or a Minister of State who does not preside over a Ministry of State of a salary not to exceed the salary paid to Ministers of State who preside over Ministries of State under the Salaries Act, as adjusted pursuant to the Parliament of Canada Act and pro rata for any period of less than a year 85,717,232
5 Industry – Capital expenditures 7,833,000
10 Industry – The grants listed in the Estimates and contributions 723,984,677
L15 Payments pursuant to subsection 14(2) of the Department of Industry Act 300,000
L20 Loans pursuant to paragraph 14(1)(a) of the Department of Industry Act 500,000
Total ($) 818,334,909
International Development Research Centre
1 Payments to the International Development Research Centre 37,301,406
Total ($) 37,301,406
International Joint Commission (Canadian Section)
1 International Joint Commission (Canadian Section) – Program expenditures – Salaries and expenses of the Canadian Section, expenses of studies, surveys and investigations by the Commission under International References and expenses of the Commission under the Canada/United States Great Lakes Water Quality Agreement 1,542,269
Total ($) 1,542,269
Justice
1 Justice – Operating expenditures and, pursuant to paragraph 29.1(2)(a) of the Financial Administration Act, authority to expend revenues received in a fiscal year, and to offset expenditures incurred in the fiscal year, arising from the provision of mandatory legal services to Government departments and agencies and optional services to Crown corporations, non-federal organizations and international organizations provided they are consistent with the Department's mandate, and from the provision of internal support services to other organizations, and the payment to each member of the Queen's Privy Council for Canada who is a Minister without Portfolio or a Minister of State who does not preside over a Ministry of State of a salary not to exceed the salary paid to Ministers of State who preside over Ministries of State under the Salaries Act, as adjusted pursuant to the Parliament of Canada Act and pro rata for any period of less than a year 58,749,950
5 Justice – The grants listed in the Estimates and contributions 91,308,444
Total ($) 150,058,394
Library and Archives of Canada
1 Library and Archives of Canada – Operating expenditures, the grants listed in the Estimates, contributions, and, pursuant to paragraph 29.1(2)(a) of the Financial Administration Act, authority to expend revenues received to offset related expenditures incurred in the fiscal year arising from access to andreproduction of materials from the collection 23,726,381
5 Library and Archives of Canada – Capital expenditures 2,984,456
Total ($) 26,710,837
Library of Parliament
1 Library of Parliament – Program expenditures, including authority to expend revenues received during the fiscal year arising from the activities of the Library of Parliament 9,474,759
Total ($) 9,474,759
Marine Atlantic Inc.
1 Payments to Marine Atlantic Inc. in respect of the costs of the management of the Company, payments for capital purposes and for transportation activities including the following water transportation services pursuant to contracts with Her Majesty: Newfoundland ferries and terminals 35,030,500
Total ($) 35,030,500
Military Grievances External Review Committee
1 Military Grievances External Review Committee – Program expenditures 1,535,272
Total ($) 1,535,272
Military Police Complaints Commission
1 Military Police Complaints Commission – Program expenditures 1,054,382
Total ($) 1,054,382
National Arts Centre Corporation
1 Payments to the National Arts Centre Corporation for operating expenditures 33,082,106
Total ($) 33,082,106
National Battlefields Commission
1 National Battlefields Commission – Program expenditures 1,615,440
Total ($) 1,615,440
National Capital Commission
1 Payments to the National Capital Commission for operating expenditures 16,603,045
5 Payments to the National Capital Commission for capital expenditures 5,595,000
Total ($) 22,198,045
National Defence
1 National Defence – Operating expenditures and authority for total commitments, subject to allotment by the Treasury Board, of $28,092,215,320 for the purposes of Votes 1, 5 and 10 of the Department regardless of the year in which the payment of those commitments comes due (of which it is estimated that $10,318,618,383 will come due for payment in future years), authority, subject to the direction of the Treasury Board, to make recoverable expenditures or advances in respect of materials supplied to or services performed on behalf of individuals, corporations, outside agencies, other government departments and agencies and other governments and, pursuant to paragraph 29.1(2)(a) of the Financial Administration Act, authority to expend revenue received during the fiscal year, to offset related expenditures for the purposes of this Vote including the provision of internal support services to other organizations, and authority to make payments, in respect of pension, insurance and social security programs or other arrangements for employees locally engaged outside of Canada, or in respect of the administration of such programs or arrangements, including premiums, contributions, benefits, fees and other expenditures, made in respect of employees locally engaged outside of Canada and for such other persons, as Treasury Board determines, and the payment to each member of the Queen's Privy Council for Canada who is a Minister without Portfolio or a Minister of State who does not preside over a Ministry of State of a salary not to exceed the salary paid to Ministers of State who preside over Ministries of State under the Salaries Act, as adjusted pursuant to the Parliament of Canada Act and pro rata for any period of less than a year 3,441,286,695
5 National Defence – Capital expenditures 848,982,602
10 National Defence – The grants listed in the Estimates and contributions, which grants and contributions may include monetary payments or, in lieu of payment made to a recipient, the provision of goods or services or of the use of facilities, and which may also include the contributions that may be approved by the Governor in Council in accordance with section 3 of The Defence Appropriation Act, 1950, for provision or transfer of defence equipment or services or supplies or facilities for defence purposes 41,148,205
Total ($) 4,331,417,502
National Energy Board
1 National Energy Board – Program expenditures and contributions 20,145,270
Total ($) 20,145,270
National Film Board
1 National Film Board – Program expenditures 15,473,705
Total ($) 15,473,705
National Gallery of Canada
1 Payments to the National Gallery of Canada for operating and capital expenditures 8,972,103
5 Payment to the National Gallery of Canada for the acquisition of objects for the Collection and other costs attributable to this activity 2,000,000
Total ($) 10,972,103
National Museum of Science and Technology
1 Payments to the National Museum of Science and Technology for operating and capital expenditures 14,994,944
Total ($) 14,994,944
National Research Council of Canada
1 National Research Council of Canada – Operating expenditures 100,182,913
5 National Research Council of Canada – Capital expenditures 27,189,697
10 National Research Council of Canada – The grants listed in the Estimates and contributions, including the provision of goods and services for the international Thirty Meter Telescope Observatory 79,968,724
Total ($) 207,341,334
Natural Resources
1 Natural Resources – Operating expenditures and, pursuant to paragraph 29.1(2)(a) of the Financial Administration Act, authority to expend revenues received during the fiscal year from the sale of forestry and information products; licensing, training and certification activities related to the Explosives Act and Explosives Regulations, 2013; from research, consultation, testing, analysis, and administration services as part of the departmental operations; and for the provision of internal support services to other organizations and the payment to each member of the Queen's Privy Council for Canada who is a Minister without Portfolio or a Minister of State who does not preside over a Ministry of State of a salary not to exceed the salary paid to Ministers of State who preside over Ministries of State under the Salaries Act, as adjusted pursuant to the Parliament of Canada Act and pro rata for any period of less than a year 112,558,671
5 Natural Resources – Capital expenditures 13,329,612
10 Natural Resources – The grants listed in the Estimates and contributions 73,062,263
Total ($) 198,950,546
Natural Sciences and Engineering Research Council
1 Natural Sciences and Engineering Research Council – Operating expenditures 10,850,379
5 Natural Sciences and Engineering Research Council – The grants listed in the Estimates 267,816,265
Total ($) 278,666,644
Northern Pipeline Agency
1 Northern Pipeline Agency – Program expenditures and contributions 175,274
Total ($) 175,274
Office of Infrastructure of Canada
1 Office of Infrastructure of Canada – Operating expenditures 27,510,197
5 Office of Infrastructure of Canada – Capital expenditures 17,172,647
10 Office of Infrastructure of Canada – Contributions 403,221,625
Total ($) 447,904,469
Office of the Commissioner of Lobbying
1 Office of the Commissioner of Lobbying – Program expenditures 1,006,604
Total ($) 1,006,604
Office of the Commissioner of Official Languages
1 Office of the Commissioner of Official Languages – Program expenditures 4,639,851
Total ($) 4,639,851
Office of the Communications Security Establishment Commissioner
1 Office of the Communications Security Establishment Commissioner – Program expenditures 485,018
Total ($) 485,018
Office of the Co-ordinator, Status of Women
1 Office of the Co-ordinator, Status of Women – Operating expenditures and the payment to each member of the Queen's Privy Council for Canada who is a Minister without Portfolio or a Minister of State who does not preside over a Ministry of State of a salary not to exceed the salary paid to Ministers of State who preside over Ministries of State under the Salaries Act, as adjusted pursuant to the Parliament of Canada Act and pro rata for any period of less than a year 2,450,404
5 Office of the Co-ordinator, Status of Women – The grants listed in the Estimates and contributions 5,157,500
Total ($) 7,607,904
Office of the Correctional Investigator
1 Office of the Correctional Investigator – Program expenditures 1,025,575
Total ($) 1,025,575
Office of the Director of Public Prosecutions
1 Office of the Director of Public Prosecutions – Program expenditures and, pursuant to paragraph 29.1(2)(a) of the Financial Administration Act, authority to expend revenues received in a fiscal year, and to offset expenditures incurred in the fiscal year, arising from the provision of prosecution and prosecution-related services and the provision of internal support services to other organizations and optional services to Crown corporations, non-federal organizations and international organizations provided they are consistent with the Office of the Director of Public Prosecution's mandate 40,947,874
Total ($) 40,947,874
Office of the Public Sector Integrity Commissioner
1 Office of the Public Sector Integrity Commissioner – Program expenditures and contributions 1,234,105
Total ($) 1,234,105
Office of the Superintendent of Financial Institutions
1 Office of the Superintendent of Financial Institutions – Program expenditures 236,265
Total ($) 236,265
Offices of the Information and Privacy Commissioners of Canada
1 Offices of the Information and Privacy Commissioners of Canada – Office of the Information Commissioner of Canada – Program expenditures 2,481,840
5 Offices of the Information and Privacy Commissioners of Canada – Office of the Privacy Commissioner of Canada – Program expenditures and contributions and, pursuant to paragraph 29.1(2)(a) of the Financial Administration Act, authority to expend revenues received in a fiscal year through the provision of internal support services to other organizations to offset associated expenditures incurred in the fiscal year 5,509,230
Total ($) 7,991,070
Parliamentary Protective Service
1 Parliamentary Protective Service – Program expenditures 14,078,427
Total ($) 14,078,427
Parole Board of Canada
1 Parole Board of Canada – Program expenditures and, pursuant to paragraph 29.1(2)(a) of the Financial Administration Act, authority to expend revenues received in a fiscal year, and to offset expenditures incurred in the fiscal year arising from the provision of services to process record suspension applications for persons convicted of offences under federal Acts and regulations 10,167,776
Total ($) 10,167,776
Patented Medicine Prices Review Board
1 Patented Medicine Prices Review Board – Program expenditures 2,485,815
Total ($) 2,485,815
PPP Canada Inc.
1 Payments to PPP Canada Inc. for operations and program delivery 2,950,000
5 Payments to PPP Canada Inc. for P3 Canada Fund investments 66,925,000
Total ($) 69,875,000
Privy Council
1 Privy Council – Program expenditures, including operating expenditures of Commissions of Inquiry not otherwise provided for and the operation of the Prime Minister's residence; and the payment to each member of the Queen's Privy Council for Canada who is a Minister without Portfolio or a Minister of State who does not preside over a Ministry of State of a salary not to exceed the salary paid to Ministers of State who preside over Ministries of State under the Salaries Act, as adjusted pursuant to the Parliament of Canada Act and pro rata for any period of less than a year and, pursuant to paragraph 29.1(2)(a) of the Financial Administration Act, authority to expend revenues received in a fiscal year through the provision of internal support services to other departments to offset expenditures incurred in the fiscal year 26,436,604
Total ($) 26,436,604
Public Health Agency of Canada
1 Public Health Agency of Canada – Operating expenditures and, pursuant to paragraph 29.1(2)(a) of the Financial Administration Act, authority to expend revenues to offset expenditures incurred in the fiscal year arising from the sale of products, inspection services and the provision of internal support services to other organizations 83,292,932
5 Public Health Agency of Canada – Capital expenditures 1,463,424
10 Public Health Agency of Canada – The grants listed in the Estimates and contributions 51,694,750
Total ($) 136,451,106
Public Safety and Emergency Preparedness
1 Public Safety and Emergency Preparedness – Operating expenditures and, pursuant to paragraph 29.1(2)(a) of the Financial Administration Act, authority to expend revenues received in a fiscal year through the provision of internal support services to other organizations to offset associated expenditures incurred in the fiscal year, and the payment to each member of the Queen's Privy Council for Canada who is a Minister without Portfolio or a Minister of State who does not preside over a Ministry of State of a salary not to exceed the salary paid to Ministers of State who preside over Ministries of State under the Salaries Act, as adjusted pursuant to the Parliament of Canada Act and pro rata for any period of less than a year 32,020,005
5 Public Safety and Emergency Preparedness – Operating expenditures and, pursuant to paragraph 29.1(2)(a) of the Financial Administration Act, authority to expend revenues received in a fiscal year through the provision of internal support services to other organizations to offset associated expenditures incurred in the fiscal year, and the payment to each member of the Queen's Privy Council for Canada who is a Minister without Portfolio or a Minister of State who does not preside over a Ministry of State of a salary not to exceed the salary paid to Ministers of State who preside over Ministries of State under the Salaries Act, as adjusted pursuant to the Parliament of Canada Act and pro rata for any period of less than a year 238,216,950
Total ($) 270,236,955
Public Service Commission
1 Public Service Commission – Program expenditures and, pursuant to paragraph 29.1(2)(a) of the Financial Administration Act, authority to expend revenues received in a fiscal year to offset expenditures incurred in that fiscal year arising from the provision of staffing, assessment and counselling services and products and the provision of internal support services to other organizations 23,720,059
Total ($) 23,720,059
Public Works and Government Services
1 Public Works and Government Services – Operating expenditures for the provision of accommodation, common and central services including recoverable expenditures on behalf of the Canada Pension Plan, the Employment Insurance Act and the Seized Property Management Act; authority to expend revenues received during the fiscal year arising from accommodation and central and common services in respect of these services and, pursuant to paragraph 29.1(2)(a) of the Financial Administration Act, internal support services to other organizations; and the payment to each member of the Queen's Privy Council for Canada who is a Minister without Portfolio or a Minister of State who does not preside over a Ministry of State of a salary not to exceed the salary paid to Ministers of State who preside over Ministries of State under the Salaries Act, as adjusted pursuant to the Parliament of Canada Act and pro rata for any period of less than a year 390,973,371
5 Public Works and Government Services – Capital expenditures including expenditures on works other than federal property and authority to reimburse tenants of federal property for improvements authorized by the Minister of Public Works and Government Services 295,799,162
Total ($) 686,772,533
Royal Canadian Mounted Police
1 Royal Canadian Mounted Police – Operating expenditures and, pursuant to paragraph 29.1(2)(a) of the Financial Administration Act, authority to expend revenues received during a fiscal year to offset associated expenditures, including revenues from the provision of internal support services to other organizations 611,838,175
5 Royal Canadian Mounted Police – Capital expenditures 61,695,181
10 Royal Canadian Mounted Police – The grants listed in the Estimates and contributions, provided that the amount listed for any grant may be increased or decreased subject to the approval of the Treasury Board 48,743,371
Total ($) 722,276,727
Royal Canadian Mounted Police External Review Committee
1 Royal Canadian Mounted Police External Review Committee – Program expenditures 361,909
Total ($) 361,909
Security Intelligence Review Committee
1 Security Intelligence Review Committee – Program expenditures 619,350
Total ($) 619,350
Senate Ethics Officer
1 Senate Ethics Officer – Program expenditures 264,875
Total ($) 264,875
Shared Services Canada
1 Shared Services Canada – Operating expenditures and, pursuant to paragraph 29.1(2)(a) of the Financial Administration Act, authority to expend revenues received in the fiscal year to offset expenditures incurred in that fiscal year arising from the provision of information technology services 298,101,784
5 Shared Services Canada – Capital expenditures 67,021,075
Total ($) 365,122,859
Social Sciences and Humanities Research Council
1 Social Sciences and Humanities Research Council – Operating expenditures 5,916,436
5 Social Sciences and Humanities Research Council – The grants listed in the Estimates 173,384,036
Total ($) 179,300,472
Standards Council of Canada
1 Payments to the Standards Council of Canada pursuant to section 5 of the Standards Council of Canada Act 2,332,250
Total ($) 2,332,250
Statistics Canada
1 Statistics Canada – Program expenditures, the grants listed in the estimates and, pursuant to paragraph 29.1(2)(a) of the Financial Administration Act, authority to expend revenues received during a fiscal year to offset associated expenditures, including revenues from the provision of internal support services to other organizations 168,161,746
Total ($) 168,161,746
Supreme Court of Canada
1 Supreme Court of Canada – Program expenditures 5,840,676
Total ($) 5,840,676
Telefilm Canada
1 Payments to Telefilm Canada to be used for the purposes set out in the Telefilm Canada Act 23,863,388
Total ($) 23,863,388
The Federal Bridge Corporation Limited
1 Payments to The Federal Bridge Corporation Limited 7,853,578
Total ($) 7,853,578
The Jacques-Cartier and Champlain Bridges Inc.
1 Payments to The Jacques-Cartier and Champlain Bridges Inc. to be applied in payment of the excess of the expenditures over the revenues of the Corporation (exclusive of depreciation on capital structures and reserves) in the operation of the Jacques-Cartier, Champlain and Honoré-Mercier Bridges, a portion of the Bonaventure Autoroute, the Pont-Champlain Jetty, and Melocheville Tunnel, Montreal 87,979,750
Total ($) 87,979,750
The Senate
1 The Senate – Program expenditures, including an allowance in lieu of residence to the Speaker of the Senate, payments in respect of the cost of operating Senators' offices, contributions and authority to expend in the fiscal year revenues received during that fiscal year arising from the activities of the Senate 14,569,041
Total ($) 14,569,041
Transport
1 Transport – Operating expenditures and
  • authority to make expenditures on other than federal property in the course of, or arising out of the exercise of jurisdiction in, aeronautics;
  • authority for the payment of commissions for revenue collection pursuant to the Aeronautics Act;
  • pursuant to paragraph 29.1(2)(a) of the Financial Administration Act, authority to expend revenue received during the fiscal year including the provision of internal support services to other organizations; and
  • the payment to each member of the Queen's Privy Council for Canada who is a Minister without Portfolio or a Minister of State who does not preside over a Ministry of State of a salary not to exceed the salary paid to Ministers of State who preside over Ministries of State under the Salaries Act, as adjusted pursuant to the Parliament of Canada Act and pro rata for any period of less than a year
120,175,551
5 Transport – Capital expenditures 29,806,630
10 Transport (Gateways and corridors) – Contributions 64,588,607
15 Transport (Transportation infrastructure) – The grants listed in the Estimates and contributions 64,588,607
20 Transport (Other) – The grants listed in the Estimates and contributions 9,515,619
Total ($) 249,891,296
Treasury Board Secretariat
1 Treasury Board Secretariat – Program expenditures and the payment to each member of the Queen's Privy Council for Canada who is a Minister without Portfolio or a Minister of State who does not preside over a Ministry of State of a salary not to exceed the salary paid to Ministers of State who preside over Ministries of State under the Salaries Act, as adjusted pursuant to the Parliament of Canada Act and pro rata for any period of less than a year and, pursuant to paragraph 29.1(2)(a) of the Financial Administration Act, authority to expend revenues received in a fiscal year, and to offset expenditures incurred in the fiscal year, arising from the provision of internal support services to other organizations and from activities of the Treasury Board Secretariat 52,382,860
5 Government Contingencies – Subject to the approval of the Treasury Board, to supplement other appropriations and to provide for miscellaneous, urgent or unforeseen expenditures not otherwise provided for, including grants and contributions not listed in the Estimates and the increase of the amount of grants listed in these, where those expenditures are within the legal mandate of a government organization, and authority to reuse any sums allotted and repaid to this appropriation from other appropriations 687,500,000
5 Government-Wide Initiatives – Subject to the approval of the Treasury Board, to supplement other appropriations in support of the implementation of strategic management initiatives in the public service of Canada 798,250
20 Public Service Insurance – Payments, in respect of insurance, pension or benefit programs or other arrangements, or in respect of the administration of such programs, or arrangements, including premiums, contributions, benefits, fees and other expenditures, made in respect of the public service or any part thereof and for such other persons, as Treasury Board determines, and authority to expend any revenues or other amounts received in respect of such programs or arrangements to offset any such expenditures in respect of such programs or arrangements and to provide for the return to certain employees of their share of the premium reduction under subsection 96(3) of the Employment Insurance Act 584,265,349
20 Operating Budget Carry Forward – Subject to the approval of the Treasury Board, to supplement other appropriations for the operating budget carry forward from the previous fiscal year 400,000,000
30 Paylist Requirements – Subject to the approval of the Treasury Board, to supplement other appropriations for requirements related to parental and maternity allowances, entitlements on cessation of service or employment and adjustments made to terms and conditions of service or employment of the federal public administration including members of the Royal Canadian Mounted Police and the Canadian Forces, where these have not been provided from Vote 15, Compensation Adjustments 150,000,000
33 Capital Budget Carry Forward – Subject to the approval of the Treasury Board, to supplement other appropriations for purposes of the capital budget carry forward allowance from the previous fiscal year 150,000,000
Total ($) 2,024,946,459
Veterans Affairs
1 Veterans Affairs – Operating expenditures, upkeep of property, including engineering and other investigatory planning expenses that do not add tangible value to real property, taxes, insurance and maintenance of public utilities; to authorize, subject to the approval of the Governor in Council, necessary remedial work on properties constructed under individual firm price contracts and sold under the Veterans' Land Act (R.S.C. 1970, c. V-4), to correct defects for which neither the Veteran nor the contractor can be held financially responsible, and such other work on other properties as may be required to protect the interest of the Director therein and the payment to each member of the Queen's Privy Council for Canada who is a Minister without Portfolio or a Minister of State who does not preside over a Ministry of State of a salary not to exceed the salary paid to Ministers of State who preside over Ministries of State under the Salaries Act, as adjusted pursuant to the Parliament of Canada Act and pro rata for any period of less than a year 290,172,799
5 Veterans Affairs – The grants listed in the Estimates and contributions, provided that the amount listed for any grant may be increased or decreased subject to the approval of the Treasury Board 681,398,000
Total ($) 971,570,799
Veterans Review and Appeal Board
1 Veterans Review and Appeal Board – Program expenditures 2,362,789
Total ($) 2,362,789
VIA Rail Canada Inc.
1 Payments to VIA Rail Canada Inc. in respect of the costs of the management of the Company, payments for capital purposes and payments for the provision of rail passenger services in Canada in accordance with contracts entered into pursuant to subparagraph (c)(i) of Transport Vote 52d, Appropriation Act No. 1, 1977 95,707,500
Total ($) 95,707,500
Western Economic Diversification
1 Western Economic Diversification – Operating expenditures and the payment to each member of the Queen's Privy Council for Canada who is a Minister without Portfolio or a Minister of State who does not preside over a Ministry of State of a salary not to exceed the salary paid to Ministers of State who preside over Ministries of State under the Salaries Act, as adjusted pursuant to the Parliament of Canada Act and pro rata for any period of less than a year 8,717,639
5 Western Economic Diversification – The grants listed in the Estimates and contributions 33,608,229
Total ($) 42,325,868
Windsor-Detroit Bridge Authority
1 Payments to the Windsor-Detroit Bridge Authority for the discharge of its mandate consistent with its Letters Patent and the Canada-Michigan Crossing Agreement 53,997,457
Total ($) 53,997,457
Grand Total 22,971,745,562

Items for inclusion in the Proposed Schedule 2 to the Appropriation Bill
(for the financial year ending March 31, 2018)

Unless specifically identified under the Changes in 2016–17 Interim Estimates section, all vote wordings have been provided in earlier appropriation acts.

Items for inclusion in the Proposed Schedule 2 to the Appropriation Bill
Vote No. Items Amount ($)
Canada Border Services Agency
1 Canada Border Services Agency – Operating expenditures and, pursuant to paragraph 29.1(2)(a) of the Financial Administration Act, authority to expend in the current fiscal year revenues received during the fiscal year related to the border operations of the Canada Border Services Agency: fees for the provision of a service or the use of a facility or for a product, right or privilege; and payments received under contracts entered into by the Agency 339,332,298
5 Canada Border Services Agency – Capital expenditures 32,749,754
Total ($) 372,082,052
Canada Revenue Agency
1 Canada Revenue Agency – Operating expenditures, contributions and recoverable expenditures on behalf of the Canada Pension Plan and the Employment Insurance Act 758,029,729
5 Canada Revenue Agency – Capital expenditures and recoverable expenditures on behalf of the Canada Pension Plan and the Employment Insurance Act 9,266,500
Total ($) 767,296,229
Parks Canada Agency
1 Parks Canada Agency – Program expenditures, including capital expenditures, the grants listed in the Estimates and contributions, including expenditures on other than federal property, and payments to provinces and municipalities as contributions towards the cost of undertakings carried out by those bodies 249,300,598
5 Payments to the New Parks and Historic Sites Account for the purposes of establishing new national parks, national historic sites and related heritage areas, as set out in section 21 of the Parks Canada Agency Act 125,000
Total ($) 249,425,598
Grand Total 1,388,803,879
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