Government Expenditure Plan and Main Estimates (Parts I and II)

Part I of the Estimates process is the Government Expenditure Plan. It provides a summary and highlights of year-over-year changes in departmental spending and transfer payments in order to provide perspective on the major issues influencing government planned spending.

Part II is the Main Estimates, known traditionally as the “Blue Book”. It directly supports the appropriation acts for the Main Estimates. The publication provides a listing of the resources required by individual departments and agencies for the upcoming fiscal year in order to deliver the programs for which they are responsible. It identifies the spending authorities (votes) and the amounts to be included in subsequent appropriation bills that Parliament will be asked to approve to enable the government to proceed with its spending plans.

• 2024-25
  • Main Estimates Publication
  • Additional Information
    • Budgetary Expenditures by Standard Objects
    • Expenditures by Purpose
    • Statutory Forecasts
    • Treasury Board Central Votes - 2024-25 Opening Balances
    • Refocusing Government Spending: Results for 2024–25, 2025–26, and 2026–27
• 2023-24
  • Main Estimates Publication – (PDF document - 1.3 MB)
  • Additional Information
    • Budgetary Expenditures by Standard Objects
    • Expenditures by Purpose
    • Statutory Forecasts
    • Treasury Board Central Votes - 2023-24 Opening Balances
• 2022-23
  • Main Estimates Publication – (PDF document - 1.2 MB)
  • Additional Information
    • Budgetary Expenditures by Standard Objects
    • Expenditures by Purpose
    • Statutory Forecasts
• 2021-22
  • Main Estimates Publication – (PDF document - 1.4 MB)
  • Additional Information
    • Budgetary Expenditures by Standard Objects
    • Expenditures by Purpose
    • Statutory Forecasts
    • COVID-19 Planned Expenditures
• 2020-21
  • Main Estimates Publication – (PDF document - 1.06 MB)
  • Additional Information
    • Budgetary Expenditures by Standard Objects
    • Expenditures by Purpose
    • Statutory Forecasts
    • Pilot Project on a Purpose-based Vote Structure
• 2019-20
  • Main Estimates Publication – (PDF document - 1.27 MB)
  • Additional Information
    • Allocations from Treasury Board Central Votes
    • Budgetary Expenditures by Standard Objects
    • Expenditures by Program or Purpose
    • Pilot Project on a Purpose-based Vote Structure
    • Statutory Forecasts
  • Interim Estimates – (PDF document - 793 KB)
• 2018-19
  • Main Estimates Publication – (PDF document - 1.56 MB)
  • Additional Information
    • 2018–19 Allocations from Treasury Board Central Votes
    • 2018–19 Sources and Uses of the Budget Implementation vote by Department
    • 2018–19 Statutory Forecasts
    • 2018–19 Budgetary Expenditures by Standard Objects
    • 2018–19 Expenditures by Program or Purpose
    • 2018–19 Pilot Project on a Purpose-based Vote Structure
    • 2018–19 Graphical Summary
  • Interim Estimates – (PDF document - 796 KB)
  • The Interim Estimates support the government’s request for sufficient funding to begin the fiscal year. They are part of the Government of Canada’s commitment to improving the clarity and consistency of financial reporting, coupled with the Main Estimates now being tabled on or before April 16.
• 2017–18
  • Main Estimates Publication – (PDF document - 1.50 MB) Archived
  • Additional Information
    • 2017–18 Statutory Forecasts Archived
    • 2017–18 Budgetary Expenditures by Standard Objects Archived
    • 2017–18 Expenditures by Program or Purpose Archived
    • 2017–18 Pilot Project on a Program-based Vote Structure Archived
• 2016–17
  • Main Estimates Publication – (PDF document - 1.10 MB) Archived
  • Additional Information
    • 2016–17 Statutory Forecasts Archived
    • 2016–17 Budgetary Expenditures by Standard Objects Archived
    • 2016–17 Budgetary Expenditures by Strategic Outcome and Program Archived
    • 2016–17 Pilot Project on a Program-based Vote Structure Archived
• 2015–16
  • Main Estimates Publication – (PDF document - 1.23 MB) Archived
  • Additional Information
    • 2015–16 Statutory Forecasts Archived
    • 2015–16 Budgetary Expenditures by Standard Objects Archived
    • 2015–16 Budgetary Expenditures by Strategic Outcome and Program Archived
• 2014–15
  • Main Estimates Publication – (PDF document - 1.35 MB) Archived
  • Additional Information
    • 2014–15 Statutory Forecasts Archived
    • 2014–15 Budgetary Expenditures by Standard Objects Archived
    • 2014–15 Budgetary Expenditures by Strategic Outcome and Program Archived
• 2013–14
  • Main Estimates Publication – (PDF document - 1.71 MB) Archived
  • Additional Information
    • 2013–14 Statutory Forecasts Archived
    • 2013–14 Budgetary Expenditures by Standard Objects Archived
    • 2013–14 Budgetary Expenditures by Strategic Outcome and Program Archived
• 2012–13 (PDF 2.79 MB) Archived
  • Additional Information
    • 2012–13 Statutory Forecasts Archived
    • 2012–13 Budgetary Expenditures by Standard Objects Archived
    • 2012–13 Strategic Outcome and Program Activity Descriptions Archived
    • News release Archived
• 2011–12 (PDF 2 MB) Archived
  • Additional Information
    • 2011–12 Statutory Forecasts (Excel version, 75 KB) Archived
    • 2011–12 Budgetary Expenditures by Standard Objects (Excel version, 55 KB) Archived
• 2010–11 Archived
• 2009–10 Archived
• 2008–09 Archived
• 2007–08 Archived
• 2006–07 Archived
• 2005–06 Archived
• 2004–05 Archived
• 2003–04 Archived
• 2002–03 Archived
• 2001–02 Archived
• 2000–01 Archived
• 1999–2000 Archived
• 1998–99 Archived
• 1997–98 Archived
• 1996–97 Archived

If the documents on this page are not accessible to you, please contact questions@tbs-sct.gc.ca for assistance.