Introduction - 2018–19 Estimates

Introduction

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

While spending is often announced in a federal budget, spending authority is actually granted through legislation passed by Parliament. Roughly 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. When authorized through other legislation, they are called “statutory” expenditures.

The Main Estimates set out the expenditure plans of government organizations for the upcoming year as approved by Treasury Board. In previous years, the House of Commons Standing Orders required that the Main Estimates be tabled on or before March 1. In practice, the Main Estimates were tabled in mid or late February. As a result, Main Estimates could not reflect the Budget commitments for the same year, as the Budget is usually tabled in February or March. This timing impeded the ability of Parliament to scrutinize the Government’s spending plans in a coherent manner.

In June 2017, the House of Commons approved a motion to change Standing Order 81 which allows for the tabling of an Interim Estimates and delays the deadline for the tabling of Main Estimates to April 16. These changes address the government’s commitment to provide more coherent information to Parliament and to align the federal budget and the estimates.

On February 12, 2018, the Government tabled an Interim Estimates to support Parliament’s scrutiny of the first appropriation act of 2018–19, interim supply, which provides enough spending authorities for the first three months of the fiscal year.

These Estimates

These Main Estimates present financial requirements for the full 2018–19 fiscal year, including (not in addition to) amounts already shown in Interim Estimates. Annex 1 to these estimates is a chart listing new spending for 2018–19 as announced in table A2.11 of the 2018 Federal Budget. Incremental funding shown in the chart will be provided through a centrally managed Budget Implementation vote. Through this vote, these Main Estimates will include 100% of Budget 2018 incremental spending measures, improving Budget-Estimates alignment and eliminating some of the time lag between announcement and implementation of programs. The funds will be held centrally until supporting policy and program approvals are in place. Allocations will be regularly posted online and reported in Estimates documents along with allocations from other Treasury Board managed central votes.

Part I of this document, the Government Expenditure Plan, gives an overview of spending requirements for 2018–19 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 2018–19 appropriation bill.

Part III of the Estimates consists of Departmental Plans and Departmental Results Reports. It is anticipated that the Departmental Plans, which show an organization’s priorities and expected results for the next three years, will be tabled on the same day as these Estimates.

For this exercise, the President of the Treasury Board tables a document in Parliament that includes:

  • A summary of the government’s financial requirements;
  • An overview of major transfer payments;
  • A comparison of the Budget 2018 forecast to planned expenditures in the 2018–19 Estimates;
  • Highlights of new authority requirements and structural changes;
  • Funding details by organization;
  • Annex on new spending in Budget 2018; and
  • A proposed schedule to the appropriation bill to be approved by Parliament.

In addition to the tabled document, the following supplemental information is also available online:

  • Statutory forecasts;
  • Budgetary expenditures by standard objects;
  • Expenditures by program or purpose;
  • A graphical summary of financial highlights;
  • Allocations from the Budget Implementation vote; and
  • Pilot project on a purpose-based vote structure.

The following terminology is used throughout this document:

  • 2016–17 Expenditures refer to the actual expenditures published in the 2017 Public Accounts (Volume II);
  • 2017–18 Estimates to date include the aggregate of the requirements reported in the Main Estimates and Supplementary Estimates A, B and C of that fiscal year;
  • Budgetary expenditures include the cost of servicing the public debt; operating and capital expenditures; transfer payments to other levels of government, organizations or individuals; and payments to Crown corporations;
  • Non-budgetary expenditures – or loans, investments and advances – are outlays that represent changes in the composition of the Government’s financial assets. Negative figures indicate that recoveries exceed expenditures;
  • Supplementary Estimates present information on additional spending requirements which were either not sufficiently developed in time for inclusion in the Main Estimates, or have subsequently been refined to account for developments in particular programs and services;
  • Voted appropriations are those for which parliamentary authority is sought through an appropriation bill;
  • Statutory expenditures are those authorized by Parliament through legislation other than an appropriation act; forecasts are provided for Parliament’s information.

Summary of Estimates

Voted Expenditures

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

  • $112.9 billion for budgetary expenditures – operating and capital expenditures; transfer payments to other levels of government, organizations or individuals; and payments to Crown corporations; and
  • $57.1 million for non-budgetary expenditures – net outlays and receipts related to loans, investments and advances.

Significant changes in voted spending from 2017–18 include:

  • The Budget Implementation vote to provide new funding for Budget 2018 initiatives;
  • The ramping up of spending for Budget 2017 priorities such as innovation, a national housing strategy, early learning and child care; and
  • Funding related to spending announced after Budget 2017, such as the 2018 G7 Summit and support of Canadaʼs new Defence Policy: Strong, Secure, Engaged.

Statutory Expenditures

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, $163.1 billion is for budgetary expenditures including the cost of servicing the public debt. The $163.1 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). Net statutory expenditures of $542.5 million are forecasted for loans, investments and advances.

Significant changes in statutory spending from 2017–18 include:

  • increases in major transfer payments, most notably elderly benefits, fiscal equalization and the Canada Health Transfer;
  • an increase in interest on unmatured debt; and
  • an increase in funding for home care and mental health services, as set out in Budget 2017.

Initiatives may have both voted and statutory expenditures. For example, planned expenditures in 2018–19 for the 2018 G7 Summit include $341.6 million in voted expenditures and $10.3 million in statutory expenditures for Employee Benefit Plans.

Figure 1. Comparison of Estimates and Expenditures - Budgetary (billions of dollars)
  2016–17 Expenditures 2017–18 Estimates To Date 2018–19 Main Estimates
Voted 92.75 114.36 112.87
Statutory 153.18 155.90 163.10
Figure 2. Comparison of Estimates and Expenditures - Non-budgetary (billions of dollars)
  2016–17 Expenditures 2017–18 Estimates To Date 2018–19 Main Estimates
Voted 0.05 0.07 0.06
Statutory 51.94 0.64 0.54
Table 1. Comparison of Estimates and Expenditures (billions of dollars)
  2016–17 Expenditures 2017–18 Main Estimates 2017–18 Estimates To Date 2018–19 Main Estimates

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

Budgetary
Voted 92.75 102.14 114.36 112.87
Statutory 153.18 155.78 155.90 163.10
Total Budgetary 245.93 257.92 270.26 275.97
Non-budgetary
Voted 0.05 0.03 0.07 0.06
Statutory 51.94 (0.25) 0.64 0.54
Total Non-budgetary 51.99 (0.22) .71 0.60

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 2018–19
Voted 79.00 85.60 96.20 91.80 91.95 87.06 86.28 88.18 89.85 102.14 112.87
Statutory 125.40 132.50 141.80 138.40 140.33 145.52 149.05 153.39 160.29 155.78 163.10
Figure 4. Composition of Estimates and Expenditures - Budgetary (billions of dollars)
  2016–17 Expenditures 2017–18 Estimates To Date 2018–19 Main Estimates
Transfer Payments 156.64 168.92 170.84
Operating and capital 68.12 80.52 82.29
Public Debt 21.17 20.83 22.84
Table 2. Composition of Estimates and Expenditures (billions of dollars)
2016–17 Expenditures 2017–18 Main Estimates 2017–18 Estimates To Date 2018–19 Main Estimates

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

Budgetary
Transfer Payments 156.64 164.29 168.92 170.84
Operating and capital 68.12 72.14 80.52 82.29
Public Debt 21.17 21.49 20.83 22.84
Total Budgetary 245.93 257.92 270.26 275.97
Non-budgetary
Loans, Investments and Advances 51.99 (0.22) 0.71 0.60
Total Non-budgetary 51.99 (0.22) 0.71 0.60

Composition of Estimates

The majority of expenditures in the 2018–19 Main Estimates are transfer payments – payments made to other levels of government, individuals and other organizations. Transfer payments make up approximately 61.9% of expenditures or $170.84 billion. Operating and capital expenditures (including the Treasury Board Budget Implementation vote) account for approximately 29.8% of expenditures or $82.29 billion, while public debt charges are approximately 8.3% of expenditures or $22.84 billion.

Public Debt Charges

Total public debt charges are approximately $22.8 billion, a projected increase of $1.3 billion or 6.3% from previous Main Estimates and $1.7 billion more than actual expenditures for 2016–17. The change largely reflects an increase in interest rates forecasted by private sector economists, consistent with Budget 2018. Public debt charges are comprised of interest on unmatured debt of $16.6 billion and other interest costs of $6.2 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 Childrenʼs Benefits Others
2016–17 Expenditures 48.20 36.06 22.07 53.24
Figure 6. Major Transfer Payments - Top 3
  Elderly Benefits Canada Health Transfer Childrenʼs Benefits Others
2017–18 Projection To Date 51.06 37.15 22.88 55.30
Figure 7. Major Transfer Payments - Top 3
  Elderly Benefits Canada Health Transfer Childrenʼs Benefits Others
2018–19 Projection for April 1 53.67 38.58 23.70 55.56
Table 3. Major Transfer Payments (billions of dollars)
2016–17 Expenditures 2017–18 Projection for April 1 2017–18 Projection To Date 2018–19 Projection for April 1

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
36.06 37.15 37.15 38.58
Fiscal Equalization
17.88 18.25 18.25 18.96
Canada Social Transfer
13.35 13.75 13.75 14.16
Territorial Financing
3.60 3.68 3.68 3.79
Gas Tax Fund
2.10 2.10 2.10 2.20
Home care and mental health
0 0 0.30 0.85
Additional Fiscal Equalization Offset Payment to Nova Scotia
0.03 0.02 0.02 0.02
Additional Fiscal Equalization to Nova Scotia
0.01 (0.03) 0.02 (0.11)
Youth Allowances Recovery
(0.80) (0.89) (0.87) (0.91)
Alternative Payments for Standing Programs
(3.65) (4.02) (3.95) (4.09)
Total transfers to other levels of government
68.58 70.01 70.45 73.45
Transfers to persons
Elderly Benefits
48.20 51.16 51.06 53.67
Childrenʼs Benefits
22.07 22.88 22.88 23.70
Employment Insurance
20.71 22.00 22.00 20.70
Total transfers to persons
90.98 96.04 95.94 98.07
Total Major Transfer Payments
159.56 166.05 166.38 171.51

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 Financeʼs Tax Expenditures and Evaluations report.

Transfers to Other Levels of Government

Major statutory transfers to other levels of government are projected to total $73.45 billion in 2017–18, an increase of $3.44 billion over the previous yearʼs Main Estimates.

The Canada Health Transfer (CHT) is a federal transfer provided to provinces and territories in support of health care. 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. Starting in 2017–18, growth of the CHT is based on a 3-year moving average of nominal GDP growth, with funding guaranteed to increase by at least 3% per year. In 2018–19, the CHT will increase by $1.4 billion from the 2017–18 amount to a total of nearly $38.6 billion. The increase of $1.4 billion in 2018–19 represents the legislated annual program growth calculated by multiplying the 2017–18 level of $37.1 billion by the 3.86 per cent escalator derived using the relevant GDP data. Since 2014–15, the CHT is distributed on an equal per capita cash basis.

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 total almost $19.0 billion in 2018–19, an increase of $704.6 million from the 2017–18 amount of $18.3 billion. The growth path of Equalization is based on a three-year moving average of nominal gross domestic product (GDP) growth. The increase of $704.6 million in 2018–19 represents the legislated annual program growth calculated by multiplying the 2017–18 level of $18.3 billion by the 3.86 per cent escalator derived using the relevant data for the GDP moving average.

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 per cent growth rate results in an increase of $412.5 million to nearly $14.2 billion in 2018–19.

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 nearly $3.8 billion in 2018–19, $103.5 million more than in 2017–18.

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. Starting in 2014–15, the Fund is indexed at 2 per cent per year with increases applied in $100 million increments from 2014–15 to 2023–24.

Budget 2017 committed $11 billion over 10 years to provinces and territories to improve access to mental health and addiction services, as well as home and community care services. In 2017–18, $300 million of this funding was provided to provinces and territories. In 2018–19, $850 million of this funding is available to provinces and territories for Home Care and Mental Health – $400 million for home care, $250 million for mental health, and $200 million for home care infrastructure.

The Additional Fiscal Equalization Offset Payment to Nova Scotia is a payment related to its 2005 Offshore Accord. This payment ensures that the province’s Equalization payments are not reduced due to offshore oil and gas revenues entering 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 $18.1 million in Additional Fiscal Equalization Offset Payments for 2018–19, a decrease of $1.9 million compared with the amount for 2017–18, reflecting lower offshore revenues being collected by the province.

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. As a result of the calculation being cumulative, Nova Scotia can receive payments or repay amounts. The initial estimate for 2017–18 was a recovery of $27.9 million, and final estimate made one year later with updated data is for a payment of $16.4 million. The initial estimate for 2018–19 is for a recovery of $113.2 million, a reflection of the current Equalization formula being expected to provide a larger amount than the formula in place when it signed its 2005 Offshore Accord. The final computation for 2018-19 will be made in December 2018.

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 2018–19, the forecast recovery of $909.8 million is $21.2 million higher than the forecast in the 2017–18 Main Estimates and $37.6 million higher than that in the 2017–18 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 2018–19, the forecast recovery of $4.1 billion is $63.7 million higher than the forecast in the 2017–18 Main Estimates and $135.1 million higher than that in 2017–18 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 $53.7 billion in 2018–19, an increase of $2.5 billion over the 2017–18 Main Estimates and $5.5 billion more than actual expenditures in 2016–17. The rise is due to expected increases in the number of beneficiaries and in the average monthly benefit amount.

The Canada Child Benefit took effect on July 1, 2016, replacing the old federal system of child benefits that included the Universal Child Care Benefit, the Canada Child Tax Benefit, and the National Child Benefit supplement. In the 2017 Fall Economic Statement, the Government proposed to index the Canada Child Benefit as of July 1, 2018. As a result of indexation, for the 2018–19 benefit year, the maximum annual benefit amounts will be increased to $6,496 from $6,400 per child under the age of 6, and to $5,481 from $5,400 per child aged 6 through 17. The Child Disability Benefit will also be indexed to inflation as of July 1, 2018.

Child Benefits payments are forecasted to total $23.7 billion in 2018–19. These amounts include the Canada Child Benefit and the Child Disability Benefit amounts. They also include payments for late claims under the old system of child benefits, which were replaced by the Canada Child Benefit partway through fiscal year 2016–17 (i.e., as of July 1, 2016).

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.

Comparison of Budget 2018 and Estimates 2018–19

Table 4. Comparison of Budget 2018 and Estimates 2018–19
  2018–19 (billions of dollars)
2018–19 Estimates 276.0
Plus: Items not included in Estimates Of which: 58.4
Employment Insurance benefits 20.7
Childrenʼs benefits 23.7
Other 14.0
Plus: Differences in accounting basis 4.9
Less: Assumed lapse of operating and transfer payments authorities (9.8)
Plus: Other 9.0
Budget 2018 338.5

Items Not Included in the Estimates

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 provision for future obligations such as public service pensions.

The scope of the estimates is narrower than the budget forecast. The main purpose of the estimates is to support Parliament’s consideration of the appropriation bills, which are the legal instruments for authorizing certain payments.

The estimates are therefore focused on the government’s cash needs which require parliamentary appropriations and exclude certain items reported in the Budget. Costs related to Employment Insurance benefits and Children’s benefits are the largest components of the items excluded from the estimates.

Most Employment Insurance costs are paid directly out of the Employment Insurance Operating Account, rather than a departmental appropriation, and are therefore not specifically included in estimates. Revenues and expenses associated with the Employment Insurance Operating Account are incorporated in the budget, as are other consolidated specified purpose accounts.

The Canada Child Benefit is legislated through the Income Tax Act and is considered an expenditure for government financial reporting purposes. Parliament does not authorize annual spending for this item or for any other tax expenditure or refundable tax credit.

Other items in this category where spending is not subject to annual parliamentary approval are expenses of crown corporations (who spend the revenues that they generate) as well as revenues credited to departmental appropriations ("net voting" authorities).

Differences in Accounting Basis

The budget is presented on a full accrual basis, while the estimates are presented on a modified cash 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 a result, certain items will be reported differently between the two publications. Examples of such items include the remediation of contaminated sites and the depreciation of capital assets. This category also includes other items, such as bad debt expenses and certain costs related to pensions and benefits for which cash disbursements are expected to be made in subsequent years but for which expenses are accrued in the current year.

Assumed lapse of operating and transfer payments authorities

The budget forecast also recognizes that some amount of spending included in the estimates will lapse at the end of the fiscal year, and either be reprofiled to future years or simply remain unspent.

These lapses are influenced by many factors, such as contract and project delays, uncommitted authorities in the Treasury Board managed central votes, as well as departmental funds management practices to ensure that spending does not exceed the authorities approved by Parliament.

Other

This category captures a range of forecasted authorities for measures and mechanisms that have been approved in principle off cycle or in previous budgets, or that have already been authorized under existing legislation, and that are expected to appear in a Supplementary Estimates or the Public Accounts. This category also includes adjustments to account for rounding.

Estimates by Organization

123 organizations are represented in the 2018–19 Estimates. More information about each organization can be found in Part II – Main Estimates.
Table 5. Estimates by Organization (dollars)
2016–17 Expenditures 2017–18 Main Estimates 2017–18 Estimates To Date 2018–19 Main Estimates
Budgetary
Administrative Tribunals Support Service of Canada
60,162,007 61,020,149 64,386,668 65,243,784
Atlantic Canada Opportunities Agency
332,365,502 311,544,944 355,293,653 327,358,162
Atomic Energy of Canada Limited
784,133,000 971,055,162 971,355,163 1,043,539,640
Canada Border Services Agency
1,698,950,888 1,761,696,236 1,998,670,693 1,810,320,019
Canada Council for the Arts
222,574,389 257,347,387 257,988,389 292,632,337
Canada Mortgage and Housing Corporation
3,129,131,175 2,735,001,048 2,778,055,809 2,427,435,894
Canada Post Corporation
22,210,000 22,210,000 22,210,000 22,210,000
Canada Revenue Agency
4,389,947,763 4,162,899,574 4,235,144,026 4,204,725,760
Canada School of Public Service
82,784,238 77,577,537 77,577,537 81,475,149
Canadian Air Transport Security Authority
725,303,977 584,584,214 760,684,214 586,157,871
Canadian Broadcasting Corporation
1,113,023,798 1,188,023,798 1,188,023,798 1,210,777,365
Canadian Centre for Occupational Health and Safety
9,930,397 8,877,401 8,877,401 9,036,145
Canadian Commercial Corporation
3,510,000 0 0 0
Canadian Dairy Commission
3,773,193 3,599,617 3,599,617 3,755,068
Canadian Environmental Assessment Agency
38,688,000 34,093,234 36,758,809 33,629,775
Canadian Food Inspection Agency
785,911,860 704,649,594 767,034,014 699,124,526
Canadian Grain Commission
(20,572,987) 5,299,113 5,299,113 5,506,833
Canadian High Arctic Research Station
15,866,478 21,594,231 22,222,790 29,106,606
Canadian Human Rights Commission
21,680,570 21,823,120 21,823,120 22,467,863
Canadian Institutes of Health Research
1,081,330,344 1,085,600,973 1,094,624,139 1,102,433,262
Canadian Intergovernmental Conference Secretariat
5,241,938 5,924,659 5,924,659 5,971,078
Canadian Museum for Human Rights
33,604,000 24,865,000 24,865,000 21,308,564
Canadian Museum of History
77,746,477 71,600,477 72,412,521 75,952,129
Canadian Museum of Immigration at Pier 21
7,900,000 7,820,000 7,820,000 8,215,347
Canadian Museum of Nature
29,770,297 32,515,112 32,515,112 31,080,812
Canadian Northern Economic Development Agency
53,639,049 50,081,183 54,940,014 29,859,715
Canadian Nuclear Safety Commission
137,126,030 136,920,459 136,920,459 140,802,405
Canadian Radio-television and Telecommunications Commission
11,391,546 11,486,197 11,486,197 11,563,647
Canadian Security Intelligence Service
589,416,195 577,092,059 583,439,947 570,275,135
Canadian Space Agency
388,298,278 353,809,911 366,765,943 348,873,097
Canadian Tourism Commission
95,475,770 95,475,770 95,475,770 95,655,544
Canadian Transportation Accident Investigation and Safety Board
29,992,745 29,416,554 31,262,154 30,188,952
Canadian Transportation Agency
26,948,077 30,914,166 30,914,166 31,388,120
Civilian Review and Complaints Commission for the Royal Canadian Mounted Police
9,035,952 9,935,889 9,935,889 10,652,289
Communications Security Establishment
590,860,194 595,983,723 607,873,673 624,893,953
Copyright Board
3,095,728 3,074,729 3,074,729 3,319,310
Correctional Service of Canada
2,362,804,401 2,400,709,163 2,541,056,691 2,444,045,603
Courts Administration Service
72,277,248 75,247,699 80,041,007 72,678,468
Department of Agriculture and Agri-Food
2,614,910,350 2,251,183,698 2,323,723,482 2,516,003,426
Department of Canadian Heritage
1,393,267,923 1,444,696,770 1,507,391,662 1,310,822,919
Department of Citizenship and Immigration
1,600,050,249 1,646,959,588 2,011,154,561 2,355,663,276
Department of Employment and Social Development
56,338,965,704 57,422,855,615 58,422,616,520 60,925,469,784
Department of Finance
88,421,552,238 90,143,611,301 89,968,290,117 93,971,550,916
Department of Fisheries and Oceans
2,352,678,236 2,200,956,928 2,635,076,728 2,445,624,500
Department of Foreign Affairs, Trade and Development
6,260,024,806 6,002,126,067 6,894,659,923 6,490,832,400
Department of Health
4,153,217,124 4,268,361,008 4,638,641,927 2,171,515,042
Department of Indian Affairs and Northern Development
9,132,505,051 10,056,790,513 11,175,685,049 3,084,204,448
Department of Indigenous Services Canada
0 0 359,606,267 9,325,212,374
Department of Industry
2,086,913,785 2,590,906,146 2,808,194,527 2,904,881,438
Department of Justice
689,819,446 656,159,656 705,616,034 697,745,003
Department of National Defence
18,606,153,529 18,662,067,234 20,498,273,395 20,377,579,955
Department of Natural Resources
1,357,998,914 1,339,946,450 1,451,279,469 1,452,623,917
Department of Public Safety and Emergency Preparedness
1,197,611,936 1,052,593,859 1,096,921,826 1,161,748,044
Department of Public Works and Government Services
3,205,426,707 3,694,082,184 3,913,492,194 3,235,391,105
Department of the Environment
1,005,868,280 987,274,415 1,230,991,489 1,515,865,308
Department of Transport
1,191,158,784 1,302,832,549 1,430,670,588 1,514,953,038
Department of Veterans Affairs
3,770,808,741 4,691,399,582 4,894,686,325 4,394,554,432
Department of Western Economic Diversification
190,483,274 199,619,059 228,086,811 149,563,378
Economic Development Agency of Canada for the Regions of Quebec
315,952,633 303,816,469 309,691,869 276,505,468
Federal Economic Development Agency for Southern Ontario
222,135,612 269,348,649 269,327,049 187,134,971
Financial Transactions and Reports Analysis Centre of Canada
55,406,525 51,225,553 51,645,553 51,891,175
House of Commons
444,894,398 476,074,400 511,013,221 507,011,976
Immigration and Refugee Board
115,499,467 127,083,870 130,730,269 133,311,355
International Development Research Centre
147,474,006 138,705,625 138,705,625 139,338,189
International Joint Commission (Canadian Section)
6,450,623 10,049,693 10,049,693 11,885,880
Invest in Canada Hub
0 0 0 23,184,924
Library and Archives of Canada
114,500,638 115,219,215 120,276,837 119,731,081
Library of Parliament
42,441,667 47,757,497 50,908,137 48,086,005
Marine Atlantic Inc.
98,967,000 76,545,000 213,734,000 151,104,000
Military Grievances External Review Committee
5,985,802 6,722,826 7,317,226 6,761,423
Military Police Complaints Commission
4,119,530 4,638,300 4,638,300 4,717,398
National Arts Centre Corporation
135,309,431 140,034,681 140,034,681 35,258,623
National Capital Commission
90,623,439 91,895,250 92,485,250 95,187,885
National Energy Board
84,616,818 79,839,985 87,112,882 77,492,700
National Film Board
63,914,426 74,375,345 76,243,946 74,568,078
National Gallery of Canada
46,127,385 54,203,410 54,203,410 51,383,427
National Museum of Science and Technology
108,103,274 144,527,796 144,547,797 30,158,102
National Research Council of Canada
1,048,740,465 1,000,352,234 1,082,769,409 1,027,019,581
Natural Sciences and Engineering Research Council
1,191,260,893 1,207,030,145 1,217,698,921 1,254,480,217
Northern Pipeline Agency
254,331 494,830 494,830 493,880
Office of Infrastructure of Canada
3,207,766,272 7,011,663,801 7,124,718,625 6,150,819,017
Office of the Auditor General
79,029,225 77,501,971 77,501,972 78,224,516
Office of the Chief Electoral Officer
102,431,724 112,207,990 112,207,990 135,212,002
Office of the Commissioner for Federal Judicial Affairs
546,796,447 571,877,585 572,861,315 583,118,253
Office of the Commissioner of Lobbying
4,536,578 4,424,639 4,824,639 4,480,936
Office of the Commissioner of Official Languages
20,434,720 20,729,984 20,729,984 21,282,588
Office of the Communications Security Establishment Commissioner
2,004,378 2,109,216 2,109,216 2,120,638
Office of the Conflict of Interest and Ethics Commissioner
6,232,902 6,901,551 6,901,551 6,867,923
Office of the Co-ordinator, Status of Women
35,269,616 37,977,421 44,304,450 62,344,795
Office of the Correctional Investigator of Canada
4,692,771 4,615,504 4,615,504 4,630,867
Office of the Director of Public Prosecutions
177,584,797 181,426,829 181,426,829 181,481,741
Office of the Governor General's Secretary
22,663,085 22,744,010 22,744,010 23,077,004
Office of the Parliamentary Budget Officer
0 0 731,227 7,614,038
Office of the Public Sector Integrity Commissioner
4,323,699 5,441,381 5,441,381 5,485,938
Office of the Senate Ethics Officer
922,471 1,232,127 1,232,127 1,337,179
Office of the Superintendent of Financial Institutions
148,021,376 150,160,327 150,160,327 153,078,925
Offices of the Information and Privacy Commissioners of Canada
36,683,988 35,538,976 37,343,183 36,347,739
Parks Canada Agency
1,191,693,051 1,388,903,070 1,465,317,453 1,472,527,092
Parliamentary Protective Service
64,780,326 68,262,800 86,692,682 83,447,760
Parole Board of Canada
46,825,441 46,263,971 46,263,971 48,136,310
Patented Medicine Prices Review Board
10,133,959 10,866,321 10,866,321 14,871,872
PPP Canada Inc.
11,800,000 279,500,000 279,500,000 0
Privy Council Office
154,240,941 144,874,555 215,183,955 166,360,501
Public Health Agency of Canada
559,217,028 571,934,931 602,413,459 589,179,363
Public Service Commission
75,823,108 83,510,933 83,762,934 85,676,290
Registrar of the Supreme Court of Canada
33,679,426 34,882,922 35,043,522 35,035,849
Royal Canadian Mounted Police
3,017,626,084 2,882,558,840 3,311,602,459 3,540,653,214
Royal Canadian Mounted Police External Review Committee
1,524,278 945,510 1,872,645 3,124,931
Secretariat of the National Security and Intelligence Committee of Parliamentarians
0 0 4,326,731 3,493,828
Security Intelligence Review Committee
4,474,768 5,021,346 7,021,346 5,133,840
Senate
80,678,756 103,874,365 103,874,365 109,080,103
Shared Services Canada
1,681,369,737 1,725,545,040 1,773,849,642 1,546,142,026
Social Sciences and Humanities Research Council
775,954,047 779,243,856 785,555,565 786,149,018
Standards Council of Canada
10,515,380 10,706,000 12,785,001 14,943,000
Statistics Canada
681,517,161 471,050,210 486,648,751 436,029,277
Telefilm Canada
97,453,551 100,453,551 102,953,552 100,866,729
The Federal Bridge Corporation Limited
41,781,858 22,885,386 23,583,887 3,472,857
The Jacques-Cartier and Champlain Bridges Inc.
284,286,532 331,777,000 331,777,000 250,127,000
The National Battlefields Commission
9,323,574 9,713,927 9,713,927 9,811,775
Treasury Board Secretariat
3,064,208,634 6,541,861,364 9,053,246,000 13,618,779,492
Veterans Review and Appeal Board
10,235,289 10,790,952 10,790,952 10,903,737
VIA Rail Canada Inc.
348,387,317 221,004,897 456,402,731 538,088,193
Windsor-Detroit Bridge Authority
334,500,000 258,916,050 317,817,400 195,992,153
Total Budgetary 245,928,946,252 257,917,634,586 270,263,761,264 275,967,721,577
Non-budgetary
Canada Mortgage and Housing Corporation
(770,376,300) (644,790,000) (19,790,000) (259,433,000)
Canadian Dairy Commission
42,134,698 0 0 0
Correctional Service of Canada
450 0 0 0
Department of Citizenship and Immigration
1,893,585 0 0 0
Department of Employment and Social Development
640,872,868 358,762,888 569,246,617 734,973,706
Department of Finance
52,023,329,000 0 53,400,000 52,300,000
Department of Foreign Affairs, Trade and Development
8,154,372 39,860,001 40,460,002 14,617,036
Department of Indian Affairs and Northern Development
38,322,363 25,903,001 56,303,001 56,303,000
Department of Industry
0 800,000 800,000 800,000
Department of National Defence
9,262,275 0 0 0
Department of Public Works and Government Services
(2,142,654) 0 14,000,000 0
Total Non-budgetary 51,991,450,657 (219,464,110) 714,419,620 599,560,742

Structure of these Estimates

The basic structural units of the Estimates are the votes. The following types 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 a single 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. Otherwise, the expenditures are included in the "program expenditures" vote.

A capital expenditures vote is used when the aggregate of capital expenditures equals or exceeds $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: for 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.

Grants and contributions are payments made for the purpose of furthering program objectives but for which no goods or services are received. 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”.

A non-budgetary vote, identified by the letter “L” preceding the vote number, 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.

The government must also establish separate votes for each distinct legal entity and to make payments to Crown corporations. 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 votes are required. These votes are described under Treasury Board Secretariat in the Proposed Schedules to the Appropriation Bill.

Changes to these Estimates

Changes to Voted Authorities Following the 2018–19 Interim Estimates

The following new or amended authorities are sought through the appropriation act for these Estimates:

  • Department of Health is amending vote 1 to provide more detail on the types of services for which it spends revenues; and
  • Treasury Board Secretariat is adding vote 40 Budget Implementation.

Notes on Information Presented in 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 2018–19 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.

If applicable, a table provides a listing of transfer payments planned for the 2018–19 fiscal year, with comparative amounts from previous fiscal years for programs with funding in 2018–19. Additional details on transfer payments made in a previous year can be found in Volumes II and III of the Public Accounts of Canada.

Expenditures by program or purpose are presented under new departmental results frameworks, with the exception of:

  • Civilian Review and Complaints Commission for the Royal Canadian Mounted Police;
  • Northern Pipeline Agency;
  • Royal Canadian Mounted Police; and
  • Royal Canadian Mounted Police External Review Committee.

The organizations listed above present expenditures under their existing program alignment architecture.

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