Introduction - 2017–18 Estimates

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, Employment Insurance and transfers to provinces and territories to help fund health care and other 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 2017 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 Departmental Plans and Departmental Results reports. The Departmental Plans are typically tabled soon after the Main Estimates and show an organization’s priorities and planned results for the next three years. Departmental Results, 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 Fiscal Update 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.

This Document

Part I of this document, the Government Expenditure Plan, gives an overview of spending requirements for 2017–18 and comparisons to previous fiscal years.

Part II of this document, the Main Estimates, provides information on estimated spending by each federal organization requesting authority to spend through a 2017-18 appropriation bill.

Summary of Estimates

Voted Expenditures

These Estimates support the government’s request to Parliament for authority to expend through annual appropriations:

  • $102.1 billion for budgetary expenditures – operating and capital expenditures; transfer payments to other levels of government, organizations or individuals; and payments to Crown corporations; and
  • $26.7 million for non-budgetary expenditures – net outlays and receipts related to loans, investments and advances, which change the composition of the financial assets of the Government of Canada.

These voted expenditures require annual approval from Parliament which is sought through an appropriation bill. The bill provides the specific wording that governs the purpose and conditions under which expenditures can be made and the funds subject to these terms and conditions.

Statutory Expenditures

Forecasts of statutory expenditures represent payments to be made under legislation previously approved by Parliament. Forecasts of statutory spending by departments are included in these Estimates to provide a more complete picture of their total estimated expenditures. Of these forecasts, $155.8 billion is for budgetary expenditures including the cost of servicing the public debt. The $155.8 billion does not include payments from the Employment Insurance Operating Account or expenditures legislated through the Income Tax Act (such as the Canada Child Benefit).

Significant changes in statutory spending include:

  • increases in major transfer payments, most notably elderly benefits and the Canada Health Transfer;
  • the replacement of the Universal Child Care Benefit and the Canada Child Tax Benefit by the Canada Child Benefit in ;
  • a decrease in interest on unmatured debt and other interest costs; and
  • a decrease in employee benefits plan costs as the employer share of pension contributions decreases and a lower Employment Insurance Premium Rate comes into effect for 2017.

Forecast recoveries for statutory loans, investments and advances are expected to exceed cash outlays by $246.2 million.

Figure 1. Comparison of Estimates and Expenditures - Budgetary (billions of dollars)
2015–16 Expenditures 2016–17 To Date 2017–18 Main Estimates
Voted 85.17 103.18 102.14
Statutory 156.21 153.98 155.78
Figure 2. Comparison of Estimates and Expenditures - Non-budgetary (billions of dollars)
2015–16 Expenditures 2016–17 To Date 2017–18 Main Estimates
Voted 0.04 0.06 0.03
Statutory 55.55 -0.09 -0.25
Table 1. Comparison of Estimates and Expenditures (billions of dollars)
2015–16
Expenditures
2016–17
Main Estimates
2016–17
Estimates
To Date
2017–18
Main Estimates

Note: Totals may not add and may not agree with details presented later in this document due to rounding.

Budgetary
Voted
85.17 89.85 103.18 102.14
Statutory
156.21 160.29 153.98 155.78
Total Budgetary 241.38 250.14 257.17 257.92
Non-budgetary
Voted
0.04 0.03 0.06 0.03
Statutory
55.55 0.34 (0.09) (0.25)
Total Non-budgetary 55.59 0.37 (0.03) (0.22)

The following graphs present the voted and statutory components of Main Estimates and a comparison of Main Estimates over the last ten years of Main Estimates.

Figure 3. Long-term comparison of Main Estimates - Budgetary (billions of dollars)
2008–09 2009–10 2010–11 2011–12 2012–13 2013–14 2014–15 2015–16 2016–17 2017–18
Voted 74.90 79.00 85.60 96.20 91.80 91.95 87.06 86.28 88.18 89.95
Statutory 119.30 125.40 132.50 141.80 138.40 140.33 145.52 149.05 153.39 160.29
Figure 4. Composition of Estimates and Expenditures - Budgetary (billions of dollars)
2015–16 Expenditures 2016–17 To Date 2017–18 Main Estimates
Transfer Payments 152.40 159.45 164.29
Operating and capital 66.34 75.98 72.14
Public Debt 22.64 21.74 21.49
Table 2. Composition of Estimates and Expenditures (billions of dollars)
2015–16
Expenditures
2016–17
Main Estimates
2016–17
Estimates
To Date
2017–18
Main Estimates

Note: Totals may not add and may not agree with details presented later in this document due to rounding.

Budgetary
Transfer Payments
152.40 158.58 159.45 164.29
Operating and capital
66.34 68.77 75.98 72.14
Public Debt
22.64 22.78 21.74 21.49
Total Budgetary 241.38 250.14 257.17 257.92
Non-budgetary
Loans, Investments and Advances
55.59 0.37 (0.03) (0.22)
Total Non-budgetary 55.59 0.37 (0.03) (0.22)

Composition of Estimates

The majority of expenditures in 2017–18 Main Estimates are transfer payments – payments made to other levels of government, individuals and other organizations. Transfer payments make up approximately 63.7% of expenditures or $164.3 billion. Operating and capital expenditures account for approximately 28.0% of expenditures or $72.1 billion, while public debt charges are approximately 8.3% of expenditures or $21.5 billion.

Public Debt Charges

Total interest costs are approximately $21.5 billion, a projected decrease of $1.3 billion or 5.7% from previous Main Estimates and $1.2billion less than actual expenditures for 2015–16. The decrease largely reflects a decline in interest rates forecasted by private sector economists, consistent with the 2016 Fall Economic Statement, as well as a decrease in the average Government of Canada long-term bond rate that is used to calculate interest on the public sector pension obligations pertaining to service prior to . Public debt charges are comprised of interest on unmatured debt of $14.9 billion and other interest costs of $6.6 billion. Interest on unmatured debt represents the interest resulting from certificates of indebtedness issued by the Government of Canada that have not yet become due. Other interest costs include interest on liabilities for federal public service pension plans, deposit and trust accounts and other specified purpose accounts.

Major Transfer Payments

Figure 5. Major Transfer Payments - Top 3
Elderly Benefits Canada Health Transfer Employment Insurance Other
2015–16 Expenditures 45.48 34.02 19.42 49.56
Figure 6. Major Transfer Payments - Top 3
Elderly Benefits Canada Health Transfer Children’s Benefits Other
2016–17 Projection to Date 48.35 36.07 21.85 53.33
Figure 7. Major Transfer Payments - Top 3
Elderly Benefits Canada Health Transfer Children’s Benefits Other
2017–18 Projection for April 1 51.16 37.15 22.90 54.71
Table 3. Major Transfer Payments (billions of dollars)
2015–16
Expenditures
2016–17
Projection
for
2016–17
Projection
to Date
2017–18
Projection
for

Note: Totals may not add and may not agree with details presented later in this document due to rounding.

Transfers to other levels of government
Canada Health Transfer
34.02 36.07 36.07 37.15
Fiscal Equalization
17.34 17.88 17.88 18.25
Canada Social Transfer
12.96 13.35 13.35 13.75
Territorial Financing
3.56 3.54 3.60 3.68
Gas Tax Fund
2.00 2.10 2.10 2.10
Additional Fiscal Equalization Offset Payment to Nova Scotia
0.04 0.03 0.03 0.02
Additional Fiscal Equalization to Nova Scotia
0.09 0.02 0.01 (0.03)
Youth Allowances Recovery
(0.81) (0.89) (0.84) (0.89)
Alternative Payments for Standing Programs
(3.64) (4.04) (3.81) (4.02)
Total transfers to other levels of government 65.56 68.05 68.39 70.01
Transfers to persons
Elderly Benefits
45.48 48.41 48.35 51.16
Children’s Benefits
18.03 18.40 21.85 22.90
Employment Insurance
19.42 21.10 21.00 21.84
Total transfers to persons 82.93 87.90 91.20 95.90
Total Major Transfer Payments 148.49 155.95 159.59 165.92

Major transfer payments

Major transfer payments – significant transfers to other levels of government and transfers to persons – account for a large proportion of the government’s total expenditure framework.

Forecast expenditures for major transfer payments are included in the total budgetary Main Estimates of the responsible organization, with two exceptions. One is Employment Insurance, which is reported through the Employment Insurance Operating Account and is separate from any of the appropriated organizations listed in these Main Estimates. The other exception is Children’s Benefits, details of which are included in the Department of Finance’s Tax Expenditures and Evaluations report.

As presented in the table, major statutory transfers to other levels of government are projected to total $70.0 billion in 2017–18, an increase of $2.0 billion over the previous year’s Main Estimates.

The Canada Health Transfer (CHT) is a federal transfer provided to provinces and territories in support of health care. As of 2014–15, the CHT is distributed on an equal per capita cash basis. Starting in 2017–18, growth of the CHT is based on a 3-year moving average of nominal gross domestic product, with funding guaranteed to increase by at least 3% per year. CHT support is subject to the five conditions of The Canada Health Act: universality; comprehensiveness; portability; accessibility; and public administration, and the prohibitions against extra-billing and user fees. In 2017–18, the CHT will increase by nearly $1.1 billion from the 2016–17 amount to a total of $37.1 billion.

Fiscal Equalization refers to unconditional transfer payments to enable less prosperous provincial governments to provide their residents with public services that are reasonably comparable to those in other provinces, at reasonably comparable levels of taxation. These payments will be $18.3 billion in 2017–18, an increase of $373.2 million from the Main Estimates 2016–17, and $912.3 million more than 2015–16 actual expenditures. The growth path of Equalization is based on a three-year moving average of gross domestic product (GDP) growth. The increase of $373.2 million in 2017–18 represents the legislated annual program growth calculated by multiplying the 2016–17 level of $17.9 billion by the 2.09 per cent escalator derived using the relevant GDP data.

The Canada Social Transfer is a federal transfer to provinces and territories in support of social assistance and social services, post-secondary education and programs for children. The legislated 3% growth rate results in an increase of $400.4 million to $13.7 billion in 2017–18.

The Territorial Formula Financing Program provides unconditional federal transfers that allow territorial governments to provide their residents with public services comparable to those offered by provincial governments, at comparable levels of taxation. The transfers are based on a formula that fills the gap between a proxy of territorial expenditure requirements and a territory’s revenue-raising capacity. These payments will be $3.7 billion in 2017–18, $145.5 million more than the 2016–17 Main Estimates and $78.9 million more than the updated amount for 2016–17 shown in Supplementary Estimates (B).

The Gas Tax Fund provides predictable, long-term, stable funding for Canadian municipalities to help them build and revitalize their local public infrastructure while creating jobs and long term prosperity. Beginning in 2014–15, the Gas Tax Fund became a statutory payment. Prior to the 2014–15 fiscal year, payments were approved through Appropriation Acts (Voted).

The Additional Fiscal Equalization Offset Payment to Nova Scotia is a payment related to its 2005 Offshore Accord. This Accord guaranteed the province that its Equalization payments would not be reduced due to offshore oil and gas revenues that entered the Equalization formula. This is derived by applying the Equalization formula with and without offshore oil and gas revenues and comparing the resulting Equalization payments. The province will receive $20.0 million for 2017–18, a decrease of $13.3 million compared with the amount for 2016–17.

Additional Fiscal Equalization Payments to Nova Scotia are payments related to its 2005 Offshore Accord. Following the introduction of a new formula for Equalization in 2007, Nova Scotia was guaranteed that, on a cumulative basis beginning in 2008–09 over the lifetime of the Accord, the new formula would not reduce its Equalization payments and 2005 Offshore Accord payments when compared with what the province would have received under the formula that was in place when it signed its 2005 Offshore Accord. For 2017–18, the forecast recovery of $27.9 million is $43.9 million lower than the forecast in the 2016–17 Main Estimates and $38.5 million lower than the official determination of $10.6 million in the 2016–17 Supplementary Estimates (C) due to updated data entering the formula.

The Youth Allowance Recovery relates to tax points transferred to the province of Quebec for the Youth Allowance program, which has since expired. The equivalent value of the tax point reduction is recovered each year from the province of Quebec. The change in recoveries for the Youth Allowances Recovery Program is entirely due to year-over-year changes to the value of federal personal income taxes, the recovery being a percentage of these taxes. For 2017–18, the forecast recovery of $888.7 million is $2.0 million lower than the forecast in the 2016–17 Main Estimates and $49.6 million higher than that in the 2016–17 Supplementary Estimates (C) due to higher forecast levels of federal personal income taxes.

Alternative Payments for Standing Programs represent recoveries from Quebec of an additional tax point transfer above and beyond the tax point transfer computed under the Youth Allowances Recovery. The change in recoveries for the Alternative Payments for Standing Programs is entirely due to year-over-year changes to the value of federal personal income taxes, the recovery being a percentage of these taxes. For 2017–18, the forecast recovery of $4.0 billion is $20.5 million lower than the forecast in the 2016–17 Main Estimates and $212.2 million higher than that in 2016–17 Supplementary Estimates (C) due to higher forecast levels of federal personal income taxes.

Transfers to Persons

Elderly benefits include Old Age Security, Guaranteed Income Supplement, and Allowance payments. Elderly benefit payments are expected to be $51.2 billion in 2017–18, an increase of $2.8 billion over the 2016–17 Main Estimates and $5.7 billion more than actual expenditures in 2015–16.

The Canada Child Benefit took effect on , replacing the previous federal system of child benefits that included the Universal Child Care Benefit and the Canada Child Tax Benefit, (which included the National Child Benefit supplement, a benefit targeted to low- and modest-income families).

The Canada Child Benefit is a tax-free, income-tested benefit that provides a maximum annual benefit of $6,400 per child under the age of 6 and $5,400 per child aged 6 through 17. With the introduction of the Canada Child Benefit, the government also continues to provide an additional annual benefit of up to $2,730 per child under the age of 18 who is eligible for the disability tax credit (the Child Disability Benefit).

Under the Canada Child Benefit, low- and middle-income families receive more benefits, while those with the highest incomes (generally over $150,000) receive lower benefits than under the previous federal system of child benefits. Canada Child Benefit payments are forecasted to total $17.2 billion in 2016–17 (for the to period) and $22.9 billion in 2017–18. These amounts include the Child Disability Benefit amounts.

Payments for the Universal Child Care Benefit and “Other Children’s Benefits” (which includes the Canada Child Tax Benefit, the National Child Benefit supplement and the Child Disability Benefit) are forecast to total, in 2016–17, $2.0 billion and $2.7 billion, respectively. These measures were replaced partway through fiscal year 2016–17 (i.e. as of ). For 2017–18, the Universal Child Care Benefit and the Canada Child Tax Benefit will be fully replaced by the Canada Child Benefit.

Employment Insurance provides temporary financial assistance to unemployed Canadians who have lost their job through no fault of their own, while they look for work or upgrade their skills. Employment Insurance is reported through the Employment Insurance Operating Account and is separate from any of the appropriated organizations listed in these Main Estimates.

Estimates by Organization

One hundred twenty-one organizations are represented in the 2017–18 Estimates. More information about each organization can be found in Part II – Main Estimates.
Table 4. Estimates by Organization (dollars)
2015–16
Expenditures
2016–17
Main Estimates
2016–17
Estimates
To Date
2017–18
Main Estimates
Budgetary
Administrative Tribunals Support Service of Canada
56,851,992 58,024,536 61,767,127 61,020,149
Atlantic Canada Opportunities Agency
301,608,968 308,197,204 335,515,951 311,544,944
Atomic Energy of Canada Limited
491,064,000 968,615,589 968,615,589 971,055,162
Canada Border Services Agency
1,796,293,231 1,673,039,553 1,873,071,807 1,761,696,236
Canada Council for the Arts
182,224,388 182,347,387 222,574,389 257,347,387
Canada Mortgage and Housing Corporation
2,008,369,383 2,027,901,048 3,176,101,049 2,735,001,048
Canada Post Corporation
22,210,000 22,210,000 22,210,000 22,210,000
Canada Revenue Agency
4,146,987,294 4,085,718,183 4,154,416,887 4,162,899,574
Canada School of Public Service
92,152,131 83,244,944 83,244,944 77,577,537
Canadian Air Transport Security Authority
656,747,273 624,005,722 766,278,268 584,584,214
Canadian Broadcasting Corporation
1,038,023,798 1,038,023,798 1,113,023,798 1,188,023,798
Canadian Centre for Occupational Health and Safety
9,918,117 8,952,372 8,952,372 8,877,401
Canadian Commercial Corporation
8,880,000 3,510,000 3,510,000 0
Canadian Dairy Commission
3,723,258 3,599,617 3,599,617 3,599,617
Canadian Environmental Assessment Agency
29,216,302 30,911,035 41,857,579 34,093,234
Canadian Food Inspection Agency
749,362,527 739,739,165 805,369,511 704,649,594
Canadian Grain Commission
(21,209,143) 5,381,924 5,381,924 5,299,113
Canadian High Arctic Research Station
8,286,711 19,475,274 19,475,274 21,594,231
Canadian Human Rights Commission
22,352,154 22,149,172 22,149,172 21,823,120
Canadian Institutes of Health Research
1,026,378,153 1,025,620,003 1,082,620,669 1,085,600,973
Canadian Intergovernmental Conference Secretariat
5,270,551 5,974,970 5,974,970 5,924,659
Canadian Museum for Human Rights
21,700,000 21,700,000 33,604,000 24,865,000
Canadian Museum of History
83,587,255 66,199,477 77,746,477 71,600,477
Canadian Museum of Immigration at Pier 21
7,700,000 7,700,000 7,900,000 7,820,000
Canadian Museum of Nature
26,452,593 26,129,112 29,441,112 32,515,112
Canadian Northern Economic Development Agency
46,948,420 26,233,451 55,368,252 50,081,183
Canadian Nuclear Safety Commission
137,968,668 136,166,216 136,252,217 136,920,459
Canadian Polar Commission
1,287,927 0 0 0
Canadian Radio-television and Telecommunications Commission
10,998,417 12,123,695 12,123,695 11,486,197
Canadian Security Intelligence Service
536,563,848 572,069,066 591,800,950 577,092,059
Canadian Space Agency
412,799,058 432,394,821 442,394,822 353,809,911
Canadian Tourism Commission
62,975,770 70,475,770 95,475,770 95,475,770
Canadian Transportation Accident Investigation and Safety Board
30,032,490 29,788,652 29,788,652 29,416,554
Canadian Transportation Agency
28,254,232 27,792,087 27,792,087 30,914,166
Civilian Review and Complaints Commission for the Royal Canadian Mounted Police
9,718,063 10,028,317 10,028,317 9,935,889
Communications Security Establishment
619,548,058 583,624,818 599,833,760 595,983,723
Copyright Board
2,828,705 3,111,724 3,111,724 3,074,729
Correctional Service of Canada
2,357,784,645 2,362,592,079 2,393,067,268 2,400,709,163
Courts Administration Service
72,294,670 72,351,643 74,587,450 75,247,699
Department of Agriculture and Agri-Food
1,928,409,592 2,263,733,256 2,658,686,303 2,251,183,698
Department of Canadian Heritage
1,240,947,324 1,294,505,478 1,438,765,816 1,444,696,770
Department of Citizenship and Immigration
1,536,497,266 1,650,832,227 1,893,162,398 1,646,959,588
Department of Employment and Social Development
59,598,028,020 61,637,881,808 56,669,800,862 57,422,855,615
Department of Finance
87,007,312,159 89,463,792,510 88,770,777,432 90,143,611,301
Department of Fisheries and Oceans
2,172,797,935 2,241,049,589 2,590,355,242 2,200,956,928
Department of Foreign Affairs, Trade and Development
5,996,852,566 5,515,540,897 6,475,378,999 6,002,126,067
Department of Health
3,881,132,152 3,756,604,937 4,187,200,422 4,268,361,008
Department of Indian Affairs and Northern Development
7,955,294,666 7,505,552,140 9,448,144,605 10,056,790,513
Department of Industry
1,169,834,497 1,297,074,670 2,181,409,853 2,590,906,146
Department of Justice
683,219,807 678,860,530 702,439,529 656,159,656
Department of National Defence
18,666,073,243 18,640,268,933 18,908,344,554 18,662,067,234
Department of Natural Resources
1,335,178,669 1,592,518,753 1,715,246,121 1,339,946,450
Department of Public Safety and Emergency Preparedness
406,782,727 1,096,958,408 1,166,257,907 1,052,593,859
Department of Public Works and Government Services
2,833,315,710 2,870,459,398 3,382,648,077 3,694,082,184
Department of the Environment
950,927,395 902,089,198 1,019,967,760 987,274,415
Department of Transport
1,569,127,062 1,265,907,597 1,438,600,718 1,302,832,549
Department of Veterans Affairs
3,595,034,204 3,628,281,702 3,893,092,359 4,691,399,582
Department of Western Economic Diversification
155,691,374 173,391,536 202,518,546 199,619,059
Economic Development Agency of Canada for the Regions of Quebec
259,197,000 303,119,941 318,559,941 303,816,469
Federal Economic Development Agency for Southern Ontario
189,797,295 234,447,852 256,647,852 269,348,649
Financial Transactions and Reports Analysis Centre of Canada
54,952,391 56,697,062 57,257,062 51,225,553
House of Commons
424,331,368 463,627,783 486,252,497 476,074,400
Immigration and Refugee Board
112,397,173 114,502,666 120,273,101 127,083,870
Indian Residential Schools Truth and Reconciliation Commission
5,981,933 0 0 0
International Development Research Centre
183,478,242 149,205,625 149,205,625 138,705,625
International Joint Commission (Canadian Section)
6,618,723 6,772,067 7,047,067 10,049,693
Library and Archives of Canada
91,451,612 116,858,567 118,013,156 115,219,215
Library of Parliament
41,618,624 43,071,239 43,071,239 47,757,497
Marine Atlantic Inc.
350,859,000 140,122,000 146,222,000 76,545,000
Military Grievances External Review Committee
6,251,598 6,753,945 6,753,945 6,722,826
Military Police Complaints Commission
5,407,239 4,685,311 4,685,311 4,638,300
National Arts Centre Corporation
54,897,056 79,397,056 135,309,431 140,034,681
National Capital Commission
91,009,322 88,792,180 90,127,294 91,895,250
National Energy Board
82,396,568 89,425,447 90,251,802 79,839,985
National Film Board
59,921,189 61,894,820 63,394,820 74,375,345
National Gallery of Canada
45,776,761 43,888,410 46,078,410 54,203,410
National Museum of Science and Technology
59,600,577 59,979,776 108,172,776 144,527,796
National Research Council of Canada
945,077,595 1,053,658,576 1,119,755,105 1,000,352,234
Natural Sciences and Engineering Research Council
1,115,653,194 1,120,184,669 1,193,339,050 1,207,030,145
Northern Pipeline Agency
456,055 751,835 751,835 494,830
Office of Infrastructure of Canada
3,190,441,756 3,869,509,257 5,313,890,780 7,011,663,801
Office of the Auditor General
77,683,076 78,533,732 78,533,732 77,501,971
Office of the Chief Electoral Officer
486,406,354 98,535,261 98,535,261 112,207,990
Office of the Commissioner for Federal Judicial Affairs
543,426,832 555,174,253 558,276,513 571,877,585
Office of the Commissioner of Lobbying
4,377,457 4,462,686 4,462,686 4,424,639
Office of the Commissioner of Official Languages
20,230,031 20,891,619 20,891,619 20,729,984
Office of the Communications Security Establishment Commissioner
2,034,877 2,125,377 2,125,377 2,109,216
Office of the Conflict of Interest and Ethics Commissioner
5,758,138 6,970,653 6,970,653 6,901,551
Office of the Co-ordinator, Status of Women
29,542,401 31,736,324 35,916,924 37,977,421
Office of the Correctional Investigator of Canada
4,570,147 4,664,536 4,664,536 4,615,504
Office of the Director of Public Prosecutions
172,124,586 185,665,457 185,665,457 181,426,829
Office of the Governor General’s Secretary
22,318,092 23,145,434 23,145,434 22,744,010
Office of the Public Sector Integrity Commissioner
4,453,557 5,462,474 5,462,474 5,441,381
Office of the Senate Ethics Officer
766,289 1,171,300 1,171,300 1,232,127
Office of the Superintendent of Financial Institutions
144,218,577 149,703,956 149,703,956 150,160,327
Offices of the Information and Privacy Commissioners of Canada
35,019,651 35,809,330 39,161,751 35,538,976
Parks Canada Agency
1,036,130,407 1,173,538,301 1,279,714,066 1,388,903,070
Parliamentary Protective Service
50,470,931 62,115,110 71,408,562 68,262,800
Parole Board of Canada
46,330,939 46,789,956 46,789,956 46,263,971
Patented Medicine Prices Review Board
9,498,361 10,965,108 10,965,108 10,866,321
PPP Canada Inc.
11,800,000 279,500,000 279,500,000 279,500,000
Privy Council Office
123,119,021 120,684,380 160,879,376 144,874,555
Public Health Agency of Canada
573,080,141 589,737,802 584,163,196 571,934,931
Public Service Commission
72,609,706 83,603,063 83,855,064 83,510,933
Registrar of the Supreme Court of Canada
32,339,748 33,217,202 34,348,521 34,882,922
Royal Canadian Mounted Police
2,856,227,571 2,759,327,834 2,988,349,661 2,882,558,840
Royal Canadian Mounted Police External Review Committee
1,517,969 1,554,862 1,554,862 945,510
Security Intelligence Review Committee
2,869,475 2,801,996 7,146,808 5,021,346
Senate
74,572,094 90,115,308 90,115,308 103,874,365
Shared Services Canada
1,504,443,770 1,549,854,701 1,860,873,134 1,725,545,040
Social Sciences and Humanities Research Council
720,292,139 720,012,809 777,751,229 779,243,856
Standards Council of Canada
10,194,937 9,329,000 10,274,000 10,706,000
Statistics Canada
517,560,565 751,484,013 747,824,384 471,050,210
Telefilm Canada
95,453,551 95,453,551 97,453,551 100,453,551
The Federal Bridge Corporation Limited
20,119,299 31,414,312 41,781,864 22,885,386
The Jacques-Cartier and Champlain Bridges Inc.
247,328,089 351,919,000 367,525,000 331,777,000
The National Battlefields Commission
13,500,346 8,687,714 8,687,714 9,713,927
Treasury Board Secretariat
4,127,888,742 6,570,806,029 7,381,207,499 6,541,861,364
Veterans Review and Appeal Board
11,002,365 10,921,149 10,921,149 10,790,952
VIA Rail Canada Inc.
365,500,460 382,830,000 425,450,000 221,004,897
Windsor-Detroit Bridge Authority
138,500,000 215,989,827 569,181,753 258,916,050
Total Budgetary 241,379,463,237 250,136,477,494 257,166,294,490 257,917,634,586
Non-budgetary
Canada Mortgage and Housing Corporation
(177,166,331) (644,314,000) (644,314,000) (644,790,000)
Canadian Dairy Commission
31,338,616 0 0 0
Correctional Service of Canada
165 0 0 0
Department of Citizenship and Immigration
3,721,648 0 0 0
Department of Employment and Social Development
817,148,156 979,969,792 549,150,322 358,762,888
Department of Finance
54,811,893,118 0 0 0
Department of Foreign Affairs, Trade and Development
51,896,413 3,098,451 3,098,451 39,860,001
Department of Indian Affairs and Northern Development
37,961,677 25,903,000 56,303,000 25,903,001
Department of Industry
0 800,000 800,000 800,000
Department of National Defence
2,628,008 0 0 0
Department of Public Works and Government Services
9,721,866 0 0 0
Department of Veterans Affairs
(3,716) 0 0 0
Total Non-budgetary 55,589,139,620 365,457,243 (34,962,227) (219,464,110)

Structure of these Estimates

Votes

The basic structural units of the Estimates are the Votes. The following kinds of Votes appear in the Estimates:

A program expenditures vote is used when there is no requirement for either a separate “capital expenditures” vote or a “grants and contributions” vote because neither equals or exceeds $5 million. In this case, all expenditures are charged to the one vote.

An operating expenditures vote is used when there is also a requirement for either a “capital expenditures” vote or a “grants and contributions” vote or both; that is, when expenditures of either type equal or exceed $5 million.

A capital expenditures vote is used when the aggregate of capital expenditures equal or exceed $5 million. Capital expenditures are those made for the acquisition or development of items that are classified as tangible capital assets as defined by Government accounting policies. For example, the acquisition of real property, infrastructure, machinery or equipment, or for purposes of constructing or developing assets, where an organization expects to draw upon its own labour and materials, or employs professional services or other services or goods. Expenditure items in a Capital Expenditures Vote are for items that generally exceed $10,000; although an organization may select a reduced threshold to be applied to different capital classes.

A grants and contributions vote is used when grants and/or contributions expenditures equal or exceed $5 million. It should be noted that the inclusion of a grant, contribution or other transfer payment item in the Estimates imposes no requirement to make a payment, nor does it give a prospective recipient any right to the funds. It should also be noted that in the vote wording, the meaning of the word “contributions” is considered to include “other transfer payments” because of the similar characteristics of each.

A non-budgetary vote, identified by the letter “L”, provides authority for spending in the form of loans or advances to, and investments in, Crown corporations; and loans or advances for specific purposes to other governments, international organizations or persons or corporations in the private sector.

Where it is necessary to appropriate funds for a payment to a Crown corporation or for the expenditures of a legal entity that is part of a larger program, a separate vote is established. Where this is the case, a separate vote structure is established for each. A legal entity for these purposes is defined as a unit of government operating under an Act of Parliament and responsible directly to a Minister.

To support the Treasury Board in performing its statutory responsibilities for managing the government’s financial, human and materiel resources, a number of special authorities are required. These authorities are described in the vote wording found in the Proposed Schedules to the Appropriation Bill.

Information Presented in the 2017–18 Main Estimates

Part II – Main Estimates

Departments and agencies are presented alphabetically according to the legal name of the department or agency. For some organizations, the legal name differs from the name in common usage. In such cases, their commonly-used name is noted in their raison d’être.

Forecast statutory expenditures are summarized in this document. Details are available in the 2017–18 Statutory Forecasts online table.

Abbreviated vote wordings are used in organization summaries. Complete vote wording is shown in the Proposed Schedules to the Appropriation Bill following Part II.

Information on 2015–16 actual expenditures and 2016–17 Estimates to Date are included to provide context for the 2017–18 amounts. The 2015–16 actual expenditures are taken from the 2015–16 Public Accounts of Canada. 2016–17 Estimates to Date is the sum of the amounts presented in the 2016–17 Main Estimates and increases sought through the 2016–17 Supplementary Estimates A, B and C. Estimates to date excludes any funding deemed to have been appropriated to a department following the transfer of a portion of the federal administration. Allocations from Treasury Board Central Votes are made throughout the year and the expenditure authority provided by these allocations is also not included in Estimates to Date.

The 2017–18 Program Alignment Architecture or Departmental Results Framework is used for the tables presenting information by program or purpose. If there has been a change in the reporting structure, amounts for previous years have not been reclassified to the new structure and are reported as “Funds not allocated to the 2017–18 Program Alignment Architecture”.

If applicable, a table provides a listing of transfer payments planned for the 2017–18 fiscal year, with comparative amounts from previous fiscal years for programs with funding in 2017–18. A transfer payment is a grant, contribution or other payment made for the purpose of furthering program objectives but for which no goods or services are received. Details on transfer payments made in a previous year can be found in Volumes 2 and 3 of the Public Accounts of Canada.

Supplementary Information

Supplementary online tables for the 2017–18 Main Estimates show forecast expenditures by:

  • Standard Object: the table shows the types of goods or services to be acquired, or the transfer payments to be made and the revenues to be credited to the vote; and
  • Program or purpose: the table shows planned expenditures by program or purpose categorized by nature of expenditure.

In-year information on expenditure authorities is available in the departmental Quarterly Financial Reports, and final expenditure authority and actual expenditures for a fiscal year are reported in the Public Accounts of Canada. The Treasury Board Secretariat (TBS) InfoBase also provides financial and people management data for all organizations that receive government appropriations.

Changes to these Estimates

The purpose of this section is to provide the reconciliation of these Estimates with the previous year’s Estimates in the following areas:

  • Changes to government organization and structure;
  • Changes in authorities (Votes); and
  • Changes in organizational names used in Estimates.

Changes to Government Organization and Structure

Following the tabling of the 2016–17 Main Estimates on , the following changes were made:

  • the National Inquiry into Missing and Murdered Indigenous Women and Girls was designated as a department for the purposes of the Financial Administration Act with the Prime Minister as the appropriate Minister (Order in Council P.C. 2016-0737);
  • Schedule III of the Financial Administration Act was amended to add PPP Canada Inc. as a parent Crown corporation, and the Minister of Infrastructure, Communities and Intergovernmental Affairs was designated as the appropriate Minister (Orders in Council P.C. 2016-0678 and 2016-0679); and
  • the President of the Queen’s Privy Council for Canada was designated as the appropriate Minister with respect to the Canadian Transportation Accident Investigation and Safety Board for the purposes of the Financial Administration Act (Order in Council P.C. 2016-0656).

Changes in Voted Authorities

This sub-section lists Votes which contain specific authorities that differ from those included in the previous year’s Estimates as well as new expenditure authorities appearing for the first time.

Department of Finance

The wording of Vote 5 sets out the maximum amount of financial assistance to the International Development Association for the 2017–18 fiscal year.

Department of Foreign Affairs, Trade and Development

The wording of Votes 20 and L25 sets out the maximum amount of financial assistance to international financial institutions for the 2017–18 fiscal year.

Department of National Defence

The authority for total commitments is increased to $29,570,334,909.

Changes in Organizational Names Used in Estimates

Changes (shown in bold text) have been made to reflect the complete name of the following organizations as shown in the Financial Administration Act:

  • Atomic Energy of Canada Limited / Énergie atomique du Canada, Limitée
  • Office of the Correctional Investigator of Canada / Bureau de l’enquêteur correctionnel du Canada
  • The National Battlefields Commission / Commission des champs de bataille nationaux

Departmental Results Framework

Starting in 2017–18, organizations will be adopting new departmental results frameworks that describe, at a high level:

  • What the department does (core responsibilities);
  • What results the department is trying to achieve (departmental results); and
  • How progress will be assessed (departmental indicators).

The new frameworks will replace the program alignment architecture.

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