2019–20 Estimates

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Introduction

These Main Estimates are presented in five sections:

  • Highlights of these Estimates, including significant changes in appropriated authorities for the fiscal year;
  • General Information about the Estimates process and how to use this document;
  • Key Summaries of the authorities presented in these Estimates for Parliament’s approval or information;
  • Detail by Organization on the voted authorities sought through these Estimates, as well as statutory forecasts;
  • Annex – Items for inclusion in the Proposed Schedules to the Appropriation Bill.

Alignment with Budget 2019

The 2018–19 Main Estimates included a centrally-managed Budget Implementation vote (TB Vote 40) to capture new Budget 2018 measures. Funding in this vote was tied directly to the Budget Plan, which outlined exactly how much funding was allocated to each measure in each department. Like other centrally-managed votes, access to funds for these Budget measures was subject to approval by the Treasury Board.

In the 2019–20 Main Estimates, this approach has been further refined. Each voted budgetary measure included in table A2.11 in the 2019 Federal Budget will now have a separate vote in the department identified. This new approach will provide parliamentary committees with greater opportunity to examine individual Budget 2019 measures, as well as greater control over the funding related to Budget announcements.

As in 2018–19, the funds will be held centrally until supporting policy and program approvals are in place. Allocations will continue to be regularly posted online and reported in Estimates documents. Also, starting with these Main Estimates, brief descriptions of the Budget 2019 items are now included in the highlights section of each organization receiving funding in 2019–20.

Highlights of these Estimates

These Main Estimates present financial requirements for the full 2019–20 fiscal year, including (not in addition to) amounts already shown in the 2019–20 Interim Estimates.

Voted Expenditures

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

  • $125.6 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.

These amounts include voted spending for initiatives announced in Budget 2019, including:

  • $883 million to advance reconciliation with Indigenous peoples by settling specific claims;
  • $462 million to renew Canada’s Middle East Strategy;
  • $404 million to continue implementing Jordan’s Principle;
  • $386 million to ensure proper payments for federal public servants; and
  • $373 million of predictable capital funding for Public Services and Procurement Canada.

These Estimates also reflect other funding decisions made prior to Budget 2019, including:

  • Additional funding to settle outstanding claims, to advance reconciliation, and to improve services and infrastructure in Indigenous communities;
  • The ramping up of infrastructure spending under the Investing in Canada Plan and the New Building Canada Fund, as well as for the Gordie Howe International Bridge;
  • Increased capital spending for Canadian Coast Guard ships and VIA Rail trains; and
  • Increased funding to reduce greenhouse gas emissions and protect species and habitat.

Statutory Expenditures

Forecasts of statutory spending by departments are included in these Estimates to provide additional information on their total estimated expenditures. Of these forecasts, $174.0 billion is for budgetary expenditures, including the cost of servicing the public debt. This amount does not include benefits paid from the Employment Insurance Operating Account or expenditures legislated through the Income Tax Act (such as the Canada Child Benefit). Net non-budgetary expenditures of $2.1 billion are forecasted for loans, investments and advances.

Significant changes in statutory spending from 2018–19 include:

  • Increases in major transfer payments, most notably elderly benefits, fiscal equalization and the Canada Health Transfer;
  • A one-time transfer of an additional $2.2 billion through the Gas Tax Fund to address short-term priorities in municipalities and First Nation communities; and
  • An increase in interest on unmatured debt.

Starting with these 2019–20 Main Estimates, each organization now includes a listing of all statutory authorities in the detail by organization in Part II.

General Information

Part I of this document, the Government Expenditure Plan, gives an overview of spending requirements for 2019–20 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 2019–20 appropriation bill. Forecasts of statutory spending are included for information purposes.

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 this document in Parliament. In addition to the tabled document, the following information is available online:

  • Statutory forecasts and expenditures;
  • Budgetary expenditures by standard objects;
  • Expenditures by program or purpose (core responsibility);
  • Allocations from Treasury Board central votes; and
  • Pilot project on a purpose-based vote structure.

The following terminology is used throughout this document:

  • 2017–18 Expenditures refer to the actual expenditures published in the 2018 Public Accounts (Volume II);
  • 2018–19 Estimates to date include the aggregate of the requirements reported in the Main Estimates and Supplementary Estimates A and B 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 describes appropriations or expenditures for which parliamentary authority is sought through an appropriation bill;
  • Statutory describes appropriations or expenditures which are authorized by Parliament through legislation other than an appropriation act. Forecasts are provided for Parliament’s information.

Summary of Estimates

Table 1. Comparison of Estimates and Expenditures (billions of dollars)
2017–18 Expenditures 2018–19 Main Estimates 2018–19 Estimates To Date 2019–20 Main Estimates
Budgetary
Voted
103.69 112.87 122.91 125.61
Statutory
157.64 163.10 167.34 174.03
Total Budgetary 261.33 275.97 299.64
Non-budgetary
Voted
0.04 0.06 0.07 0.06
Statutory
43.17 0.54 1.25 2.10
Total Non-budgetary 43.21 0.60 2.15

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

The following table displays a ten year comparison for the Main Estimates budgetary voted and statutory components.

Table 2. Long-term comparison of Main Estimates
2010–11 2011–12 2012–13 2013–14 2014–15 2015–16 2016–17 2017–18 2018–19 2019–20
Budgetary
Voted
96.2 91.8 91.9 87.1 86.3 88.2 89.8 102.1 112.9 125.6
Statutory
141.8 138.4 140.3 145.5 149.1 153.4 160.3 155.8 163.1 174.0
Total Budgetary 238.0 230.2 232.3 232.6 235.3 241.6 250.1 257.9 276.0 299.6

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

Table 3. Composition of Estimates and Expenditures (billions of dollars)
2017–18 Expenditures 2018–19 Main Estimates 2018–19 Estimates To Date 2019–20 Main Estimates

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

Budgetary
Transfer Payments
164.26 170.84 176.13 184.97
Operating and capital
76.23 82.29 91.30 89.98
Public Debt
20.84 22.84 22.81 24.69
Total Budgetary 261.33 275.97 290.24 299.64
Non-budgetary
Loans, Investments and Advances
43.21 0.60 1.32 2.15
Total Non-budgetary 43.21 0.60 1.32 2.15

Composition of Estimates

The majority of expenditures in the 2019–20 Main Estimates are transfer payments – payments made to other levels of government, individuals and other organizations. Transfer payments make up approximately 61.7% of expenditures or $185.0 billion. Operating and capital expenditures (including budget implementation votes) account for approximately 30.0% of expenditures or $90.0 billion, while statutory public debt charges are approximately 8.2% of expenditures or $24.7 billion.

Table 4. Comparison of Budget 2019 and Estimates 2019–20 (billions of dollars)
2019–20
2019-20 Main Estimates
Voted
125.6
Statutory
174.0
Subtotal 299.6
Plus: Other statutory Items not included in Estimates
Canada Child Benefit
24.3
Employment Insurance
19.9
Other tax credits and repayments
4.3
Fuel charge proceeds returned
2.6
Subtotal 51.2
Plus: Netted revenues 11.6
Plus: Accrual and consolidation adjustments (6.7)
Plus: Other anticipated authorities 11.1
Less: Unspent/carried forward (11.3)
Budget 2019 355.6

Note: Totals may not add due to rounding.

The budget forecast covers the complete scope of the Government’s fiscal framework, including revenues, program and tax expenditures, and provision for future obligations such as pension benefits.

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. 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.

Other statutory items not included in Estimates

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 tax credits and repayments include the Scientific Research and Experimental Development Investment Tax Credit (refundable portion), the Working Income Tax Benefit and tax credits related to film or video production. Additional information may be found in the annual Report on Federal Tax Expenditures.

Most Employment Insurance costs are paid directly out of the Employment Insurance Operating Account, rather than a departmental appropriation, and are therefore not 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.

Beginning in 2019, fuel charges will be collected in provinces or territories which have adopted the federal carbon pollution pricing system or which do not meet the Canada-wide federal standard for reducing carbon pollution. All direct proceeds from the federal carbon pollution pricing system will be returned to the jurisdiction of origin in which they were raised.

Netted revenues

Certain expenditures are funded through departmental revenues. Accrual expenses in the budget are on a ’gross’ basis, so revenues that are netted against expenditures in the Estimates are added back in order to arrive at forecasted accrual expenses.

Accrual and consolidation adjustments

The budget is presented on an accrual basis, whereas the Estimates are presented on a modified cash basis. As a result, certain items will be reported differently between the two publications. Under accrual accounting, the cost to acquire an asset is amortized over the expected life of the asset, whereas under modified cash accounting, the cost is recognized as disbursements are made.

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.

Consolidated specified purpose accounts (with the exception of Employment Insurance), and costs related to consolidated Crown corporations that are funded from their own revenues, are also included in this section.

Other anticipated authorities

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.

Unspent/carried forward

The budget forecast recognizes that some amount of spending included in the Estimates will remain unspent at the end of the fiscal year. These amounts are either carried forward into subsequent years or they lapse.

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.

Estimates by Organization

124 organizations are represented in the 2019–20 Estimates. More information about each organization can be found in Part II – Main Estimates.

Table 5. Estimates by Organization (dollars)
2017–18 Expenditures 2018–19 Main Estimates 2018–19 Estimates To Date 2019–20 Main Estimates
Budgetary
Administrative Tribunals Support Service of Canada
65,514,897 65,243,784 67,344,935 63,663,898
Atlantic Canada Opportunities Agency
358,985,597 327,358,162 356,045,701 342,608,171
Atomic Energy of Canada Limited
826,595,000 1,043,539,640 1,043,582,932 1,197,282,026
Canada Border Services Agency
1,768,435,342 1,810,320,019 1,902,991,866 2,127,230,923
Canada Council for the Arts
258,714,308 292,632,337 292,759,337 327,644,295
Canada Mortgage and Housing Corporation
2,689,239,574 2,427,435,894 2,435,460,894 2,657,130,938
Canada Post Corporation
22,210,000 22,210,000 22,210,000 22,210,000
Canada Revenue Agency
4,707,767,345 4,204,725,760 4,255,603,822 4,502,426,186
Canada School of Public Service
76,289,634 81,475,149 81,574,345 87,677,758
Canadian Air Transport Security Authority
723,429,207 586,157,871 622,196,268 875,160,294
Canadian Broadcasting Corporation
1,222,083,485 1,210,777,365 1,210,777,365 1,210,797,846
Canadian Centre for Occupational Health and Safety
10,156,973 9,036,145 9,036,145 9,047,301
Canadian Dairy Commission
3,924,160 3,755,068 3,854,264 3,772,890
Canadian Environmental Assessment Agency
39,822,160 33,629,775 54,494,904 74,175,013
Canadian Food Inspection Agency
739,017,584 699,124,526 710,475,142 732,223,231
Canadian Grain Commission
(2,963,543) 5,506,833 5,606,029 6,141,489
Canadian High Arctic Research Station
21,528,127 29,106,606 27,402,607 32,801,608
Canadian Human Rights Commission
22,907,295 22,467,863 22,467,863 23,186,271
Canadian Institutes of Health Research
1,097,161,185 1,102,433,262 1,102,959,905 1,178,621,873
Canadian Intergovernmental Conference Secretariat
5,373,727 5,971,078 5,971,078 6,143,317
Canadian Museum for Human Rights
25,352,335 21,308,564 21,308,564 26,954,953
Canadian Museum of History
74,013,063 75,952,129 75,952,129 75,630,284
Canadian Museum of Immigration at Pier 21
7,962,724 8,215,347 8,215,347 7,905,183
Canadian Museum of Nature
33,268,608 31,080,812 31,080,812 28,981,201
Canadian Northern Economic Development Agency
54,420,053 29,859,715 30,032,911 65,021,406
Canadian Nuclear Safety Commission
149,793,305 140,802,405 140,802,405 144,645,174
Canadian Radio-television and Telecommunications Commission
12,044,633 11,563,647 11,662,843 15,392,486
Canadian Security Intelligence Service
586,998,954 570,275,135 586,582,276 610,280,492
Canadian Space Agency
353,457,987 348,873,097 379,958,951 328,948,576
Canadian Tourism Commission
95,475,770 95,655,544 98,655,544 100,665,913
Canadian Transportation Accident Investigation and Safety Board
32,409,285 30,188,952 33,166,396 33,233,170
Canadian Transportation Agency
29,147,817 31,388,120 33,325,531 34,969,615
Civilian Review and Complaints Commission for the Royal Canadian Mounted Police
9,021,831 10,652,289 10,751,485 11,116,143
Communications Security Establishment
622,473,482 624,893,953 641,816,992 732,958,340
Copyright Board
3,230,999 3,319,310 3,418,506 4,177,804
Correctional Service of Canada
2,628,111,980 2,444,045,603 2,453,865,970 2,580,099,841
Courts Administration Service
82,791,051 72,678,468 77,638,291 92,733,181
Department for Women and Gender Equality
0 0 666,923 113,960,601
Department of Agriculture and Agri-Food
1,984,897,777 2,516,003,426 2,546,258,211 2,499,865,346
Department of Canadian Heritage
1,499,066,633 1,310,822,919 1,352,116,028 1,498,822,394
Department of Citizenship and Immigration
1,917,248,912 2,355,663,276 2,607,562,260 3,187,646,878
Department of Employment and Social Development
57,971,247,622 60,925,469,784 61,715,897,237 64,769,582,501
Department of Finance
90,326,718,131 93,971,550,916 94,467,445,472 98,966,288,430
Department of Fisheries and Oceans
2,620,464,368 2,445,624,500 3,441,924,795 2,993,996,814
Department of Foreign Affairs, Trade and Development
6,574,287,014 6,490,832,400 7,048,516,696 6,719,692,223
Department of Health
3,491,052,712 2,171,515,042 2,191,046,991 2,521,567,796
Department of Indian Affairs and Northern Development
8,029,422,095 3,084,204,448 4,948,558,173 6,977,875,609
Department of Indigenous Services Canada
4,287,798,604 9,325,212,374 10,828,898,139 12,273,485,207
Department of Industry
2,355,938,282 2,904,881,438 3,070,251,194 2,907,592,281
Department of Justice
707,002,071 697,745,003 703,169,143 744,519,789
Department of National Defence
22,877,086,721 20,377,579,955 21,257,086,517 21,893,161,519
Department of Natural Resources
1,566,252,215 1,452,623,917 1,476,553,293 1,537,677,612
Department of Public Safety and Emergency Preparedness
959,071,617 1,161,748,044 1,142,823,218 914,954,615
Department of Public Works and Government Services
3,660,908,325 3,235,391,105 3,371,781,627 4,235,436,503
Department of the Environment
1,164,806,867 1,515,865,308 1,533,882,586 1,828,095,018
Department of Transport
1,205,720,765 1,514,953,038 1,564,723,725 1,862,592,831
Department of Veterans Affairs
4,773,891,080 4,394,554,432 4,769,350,202 4,419,994,365
Department of Western Economic Diversification
227,068,119 149,563,378 203,085,022 305,317,016
Economic Development Agency of Canada for the Regions of Quebec
311,428,742 276,505,468 276,505,468 325,244,540
Federal Economic Development Agency for Southern Ontario
250,251,130 187,134,971 187,234,167 261,500,416
Financial Transactions and Reports Analysis Centre of Canada
55,247,790 51,891,175 51,645,636 55,260,880
House of Commons
490,382,710 507,011,976 522,918,561 503,369,399
Immigration and Refugee Board
131,692,383 133,311,355 135,385,778 223,553,352
International Development Research Centre
139,951,886 139,338,189 140,338,189 142,907,117
International Joint Commission (Canadian Section)
7,419,288 11,885,880 12,849,144 10,347,184
Invest in Canada Hub
2,032,683 23,184,924 23,184,924 36,056,589
Leaders’ Debates Commission
0 0 287,130 4,629,699
Library and Archives of Canada
127,416,749 119,731,081 120,185,109 159,332,632
Library of Parliament
45,632,112 48,086,005 48,455,063 49,952,016
Marine Atlantic Inc.
146,682,515 151,104,000 151,104,000 152,904,000
Military Grievances External Review Committee
6,726,457 6,761,423 6,761,423 6,801,924
Military Police Complaints Commission
4,535,698 4,717,398 4,717,398 4,756,932
National Arts Centre Corporation
141,324,356 35,258,623 35,408,623 35,270,142
National Capital Commission
89,630,228 95,187,885 95,187,885 136,262,540
National Energy Board
93,832,990 77,492,700 91,581,074 95,354,751
National Film Board
66,354,291 74,568,078 74,667,274 68,370,782
National Gallery of Canada
49,413,243 51,383,427 51,383,427 46,613,922
National Museum of Science and Technology
145,277,576 30,158,102 30,158,102 30,842,380
National Research Council of Canada
1,016,523,437 1,027,019,581 1,027,272,115 1,186,875,095
Natural Sciences and Engineering Research Council
1,219,141,888 1,254,480,217 1,256,448,044 1,362,995,409
Northern Pipeline Agency
5,541,166 493,880 493,880 1,084,070
Office of Infrastructure of Canada
4,326,297,009 6,150,819,017 6,699,026,672 10,736,664,953
Office of the Auditor General
82,429,864 78,224,516 78,224,516 88,238,296
Office of the Chief Electoral Officer
131,485,721 135,212,002 135,185,384 493,235,776
Office of the Commissioner for Federal Judicial Affairs
568,449,931 583,118,253 583,118,253 617,710,000
Office of the Commissioner of Lobbying
4,771,945 4,480,936 4,480,936 4,854,416
Office of the Commissioner of Official Languages
21,047,590 21,282,588 21,282,588 21,680,305
Office of the Communications Security Establishment Commissioner
1,967,061 2,120,638 2,120,638 2,144,935
Office of the Conflict of Interest and Ethics Commissioner
6,638,422 6,867,923 6,867,923 7,142,923
Office of the Co-ordinator, Status of Women
43,304,233 62,344,795 62,344,795 0
Office of the Correctional Investigator of Canada
4,850,447 4,630,867 4,730,063 5,322,796
Office of the Director of Public Prosecutions
181,500,615 181,481,741 185,410,277 204,163,443
Office of the Governor General’s Secretary
23,456,562 23,077,004 23,077,004 23,115,511
Office of the Parliamentary Budget Officer
1,985,153 7,614,038 7,614,038 7,755,698
Office of the Public Sector Integrity Commissioner
4,949,833 5,485,938 5,485,938 5,527,386
Office of the Senate Ethics Officer
1,014,842 1,337,179 1,387,179 1,357,010
Office of the Superintendent of Financial Institutions
155,002,465 153,078,925 153,078,925 165,419,339
Offices of the Information and Privacy Commissioners of Canada
39,318,009 36,347,739 36,347,739 44,313,302
Parks Canada Agency
1,317,032,810 1,472,527,092 1,518,806,612 1,650,543,647
Parliamentary Protective Service
77,184,289 83,447,760 91,077,475 90,944,466
Parole Board of Canada
47,729,824 48,136,310 48,235,506 47,390,093
Patented Medicine Prices Review Board
9,739,194 14,871,872 14,971,068 16,612,511
PPP Canada Inc.
5,900,000 0 0 0
Privy Council Office
202,940,898 166,360,501 226,783,606 179,393,468
Public Health Agency of Canada
607,102,554 589,179,363 596,150,514 625,648,161
Public Service Commission
85,668,696 85,676,290 85,775,486 85,459,355
Registrar of the Supreme Court of Canada
37,417,169 35,035,849 35,150,853 36,856,809
Royal Canadian Mounted Police
3,210,983,890 3,540,653,214 3,726,538,957 3,549,887,741
Royal Canadian Mounted Police External Review Committee
1,576,424 3,124,931 3,361,093 3,414,034
Secretariat of the National Security and Intelligence Committee of Parliamentarians
579,141 3,493,828 6,772,046 3,490,728
Security Intelligence Review Committee
6,174,192 5,133,840 5,233,036 5,154,817
Senate
105,954,947 109,080,103 109,080,103 114,188,759
Shared Services Canada
1,797,913,295 1,546,142,026 1,697,977,179 1,902,509,890
Social Sciences and Humanities Research Council
783,979,328 786,149,018 791,322,366 930,513,615
Standards Council of Canada
13,828,495 14,943,000 14,943,000 17,910,000
Statistics Canada
545,771,155 436,029,277 444,592,745 495,949,806
Telefilm Canada
103,572,036 100,866,729 101,866,729 101,878,949
The Federal Bridge Corporation Limited
20,047,538 3,472,857 3,472,857 0
The Jacques-Cartier and Champlain Bridges Inc.
179,229,642 250,127,000 264,727,000 296,580,451
The National Battlefields Commission
9,751,684 9,811,775 9,811,775 9,326,814
Treasury Board Secretariat
3,806,902,003 13,618,779,492 17,845,259,300 7,059,294,572
Veterans Review and Appeal Board
10,852,369 10,903,737 11,002,933 10,911,155
VIA Rail Canada Inc.
357,536,154 538,088,193 644,870,998 731,594,011
Windsor-Detroit Bridge Authority
184,000,000 195,992,153 479,598,047 802,476,546
Total Budgetary 261,330,392,611 275,967,721,577 290,243,984,373 299,642,646,696
Non-budgetary
Canada Mortgage and Housing Corporation
(1,076,543,130) (259,433,000) (259,433,000) 954,899,667
Canadian Dairy Commission
3,342,330 0 0 0
Correctional Service of Canada
500 0 0 0
Department of Citizenship and Immigration
13,177,616 0 0 0
Department of Employment and Social Development
1,186,807,468 734,973,706 1,093,433,839 1,073,709,062
Department of Finance
43,008,432,158 52,300,000 400,796,922 51,400,000
Department of Foreign Affairs, Trade and Development
40,841,827 14,617,036 15,617,037 17,000,001
Department of Indian Affairs and Northern Development
44,040,002 56,303,000 56,303,000 56,303,000
Department of Industry
0 800,000 800,000 800,000
Department of National Defence
(5,180,525) 0 0 0
Department of Public Works and Government Services
(2,622,918) 0 14,000,000 0
Total Non-budgetary 43,212,295,328 599,560,742 1,321,517,798 2,154,111,730

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 2019–20 Interim Estimates

The following new or amended authorities are sought through the Appropriation Act for these Estimates:

  • Department of National Defence is amending Vote 1 to increase the authority for total commitments in votes 1, 5 and 10;
  • Department of National Defence is adding Vote 15 for payments in respect of insurance and benefit plans for the Canadian Forces;
  • Office of Infrastructure is amending Vote 1 for authority to pay the salary of a Minister of State; and
  • 53 organizations are adding 194 votes for measures set out in Table A2.11 of the Budget of . In the tables that show objects of expenditure, these amounts are included under “other subsidies and payments” or “operating costs” as plans relating to this funding have not yet been finalized. In the tables that show expenditures by purpose, these amounts are included under “Budget Implementation (for information)” for the same reason.

Notes on Information Presented in 2019–20 Budgetary Expenditures by Standard Object

Interest payments relating to capital leases are included under “Public debt charges". These payments are voted expenditures and are not included under the “Public Debt” heading on the Composition of Estimates and Expenditures table.

© Her Majesty the Queen in Right of Canada, represented by the President of the Treasury Board, 2019,
ISBN: 1702-5125

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