2023–24 Estimates

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Introduction

In order to make expenditures, the government must receive Parliament’s approval, either through previously adopted legislation or, on an annual basis, through the introduction and passage of appropriation bills. Prior to the introduction of each appropriation bill, the President of the Treasury Board tables an Estimates publication (Main or Supplementary) in Parliament to provide information and details on spending authorities sought.

These Main Estimates are the first Estimates of the 2023–24 fiscal year. The President of the Treasury Board will introduce two bills to provide supply for the spending requirements presented in these Estimates: interim supply in March, to provide sufficient spending authority for the first three months of the fiscal year, and full supply in June 2023.

Summary of Estimates

The 2023–24 Main Estimates present a total of $432.9 billion in budgetary spending, which reflects $198.2 billion to be voted and $234.8 billion in forecast statutory expenditures. Non-budgetary expenditures of $269.4 million are also presented.

These amounts include spending for previous funding decisions, such as initiatives announced in prior federal budgets. Departmental Plans, to be tabled shortly after these Estimates, will provide details on how these financial resources will be used to achieve planned results. Due to the need to table Main Estimates on or by March 1, emerging priorities and items announced in Budget 2023 will be included in future Estimates documents.

Table 1. Comparison of Estimates and Expenditures (billions of dollars)
  2021–22 Expenditures 2022–23 Main Estimates 2022–23 Estimates To Date 2023–24 Main Estimates
Budgetary
Voted
149.75 190.31 224.59 198.15
Statutory
225.04 207.26 218.70 234.79
Total Budgetary 374.78 397.58 443.29 432.94
Non-budgetary
Voted
0.02 0.23 0.23 0.23
Statutory
64.89 0.14 2.09 0.04
Total Non-budgetary 64.91 0.37 2.31 0.27

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
  2014–15 2015–16 2016–17 2017–18 2018–19 2019–20 2020–21 2021–22 2022–23 2023–24
Budgetary
Voted
86.3 88.2 89.8 102.1 112.9 125.6 125.1 141.9 190.3 198.2
Statutory
149.1 153.4 160.3 155.8 163.1 174.0 179.5 200.3 207.3 234.8
Total Budgetary 235.3 241.6 250.1 257.9 276.0 299.6 304.6 342.2 397.6 432.9
Note: Totals may not add and may not agree with details presented later in this document due to rounding.

Voted Expenditures

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

  • $198.2 billion for budgetary expenditures – operating and capital expenditures; transfer payments to other levels of government, organizations or individuals; and payments to Crown corporations; and
  • $227.7 million for non-budgetary expenditures – net outlays and receipts related to loans, investments and advances.

Of the 129 organizations presenting funding requirements in these Estimates, ten are seeking more than $5.0 billion in voted budgetary expenditures:

  • the Department of Indigenous Services ($39.5 billion);
  • the Department of National Defence ($24.8 billion);
  • the Department of Employment and Social Development ($11.2 billion);
  • the Department of Crown-Indigenous Relations and Northern Affairs ($9.1 billion);
  • the Treasury Board Secretariat ($8.9 billion);
  • the Office of Infrastructure of Canada ($7.3 billion);
  • the Department of Foreign Affairs, Trade and Development ($7.2 billion);
  • the Department of Veterans Affairs ($5.9 billion);
  • the Department of Industry ($5.7 billion); and
  • the Canada Mortgage and Housing Corporation ($5.1 billion).

Statutory Expenditures

Forecasts of statutory spending are included in these Estimates to provide additional information on departments’ total estimated expenditures. Of these forecasts, $234.8 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).

The 2023–24 Main Estimates reflect updated forecasts published in the Fall Economic Statement 2022. Significant changes in statutory budgetary spending from the 2022–23 Main Estimates include:

  • increases in major transfer payments, most notably elderly benefits, the Canada Health Transfer and fiscal equalization;
  • an increase in interest on unmatured debt;
  • an increase in Climate Action Incentive Payments;
  • an increase in payments to the Newfoundland Offshore Petroleum Resource Revenue Fund;
  • a decrease in payments to the Canada Infrastructure Bank; and
  • a decrease in Canada Student Grants.

Net statutory expenditures of $41.7 million are forecasted for loans, investments and advances.

Table 3. Composition of Estimates and Expenditures (billions of dollars)
  2021–22 Expenditures 2022–23 Main Estimates 2022–23 Estimates To Date 2023–24 Main Estimates
Budgetary
Transfer Payments
242.70 243.09 263.68 261.42
Operating and capital
109.10 130.88 148.25 133.74
Public Debt
22.99 23.60 31.36 37.78
Total Budgetary 374.78 397.58 443.29 432.94
Non-budgetary
Loans, Investments and Advances
64.91 0.37 2.31 0.27
Total Non-budgetary 64.91 0.37 2.31 0.27

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

Composition of Estimates

The majority of expenditures in the 2023–24 Main Estimates are transfer payments – payments made to other levels of government, other organizations and individuals. Transfer payments make up approximately 60.4% of expenditures or $261.4 billion. Operating and capital expenditures account for approximately 30.9% of expenditures or $133.7 billion, while public debt charges are approximately 8.7% of expenditures or $37.8 billion.

Comparison of the Fall Economic Statement 2022 and Estimates

The following reconciliation is for the purpose of providing greater clarity on the relationship between the figures presented in the Fall Economic Statement 2022 and the 2023–24 Estimates, and to allow for a more effective comparison and study of how the Estimates cash requirements are derived from the accrual-based budget plan.

Table 4. Comparison of the Fall Economic Statement 2022 and Main Estimates 2023–24
2023–24
(billions of dollars)
2023–24 Main Estimates 432.9
Plus: Items not included in Estimates 58.0
Of which:
Employment Insurance Benefits
24.3
Canada Child Benefit
26.3
Other Tax Credits and Repayments
7.4

Plus: Netted Revenue

13.7

Less: Accrual and other

(17.5)

Fall Economic Statement 2022 (Projected Total Expenses for 2023-24)

487.1

Items not included in the Estimates

The Fall Economic Statement 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 Fall Economic Statement 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 Fall Economic Statement. Costs related to Children’s benefits and Employment Insurance benefits are the largest components of the items excluded from the 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.

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 the Estimates.

Netted revenues

Certain expenditures are funded through departmental revenues. Accrual expenses in the Fall Economic Statement are on a ‘gross’ basis, meaning the revenues are included in the accrual-based revenue forecast, while they are netted against expenditures in the Estimates.

Accrual and other

Federal budgets, as well as economic statements or updates, are presented on a full accrual basis whereas 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 types of publications, for example, legal settlements and capital projects. This category also includes costs related to consolidated Crown corporations that are funded from their own revenues, as well as adjustments for items that have been approved and earmarked in the fiscal framework (at the time of the Fall Economic Statement and since then).

Additional and Technical Information

Changes in 2023–24 Main Estimates

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

  • the Department of Finance is amending the wording of Vote 5 to limit the maximum amount of financial assistance to the International Development Association for the 2023–24 fiscal year;
  • the Department of Foreign Affairs, Trade and Development is amending the wording of Vote 20 to limit the maximum amount of financial assistance to international financial institutions for the 2023–24 fiscal year;
  • the Department of National Defence is amending the wording of Vote 1 to limit the maximum amount for total commitments in Votes 1, 5 and 10;
  • the Parole Board of Canada is amending Vote 1 to permit the respending of revenues related to the provision of internal services; and
  • VIA HFR - VIA TGF INC. is adding Vote 1 for Payments to the corporation for operating and capital expenditures.

Tabled and Online Information

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

  • a summary of financial requirements;
  • a comparison of the Fall Economic Statement to planned expenditures in the 2023–24 Estimates;
  • an overview of structural changes and new authority requirements;
  • funding details by organization; and
  • proposed schedules to the appropriation bill to be approved by Parliament.

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

  • a detailed listing of statutory expenditures reported through the Estimates;
  • a complete breakdown of planned expenditures by standard object, such as personnel, professional services and transfer payments;
  • planned expenditures by purpose in accordance with each organization’s Departmental Reporting Framework; and
  • the opening balances for Treasury Board central votes.

Estimates by Organization

129 organizations are presenting funding requirements in the 2023–24 Estimates. More information about each organization can be found in Part II – Main Estimates.

Table 5. Estimates by Organization (dollars)
  2021–22 Expenditures 2022–23 Main Estimates 2022–23 Estimates To Date 2023–24 Main Estimates
Budgetary
Administrative Tribunals Support Service of Canada
72,270,690 72,377,590 76,472,108 80,358,058
Atlantic Canada Opportunities Agency
443,490,213 436,503,645 461,303,645 390,229,212
Atomic Energy of Canada Limited
1,008,769,322 1,174,652,615 1,326,573,883 1,541,555,307
Canada Border Services Agency
2,478,717,991 2,344,085,908 2,637,385,771 2,717,868,397
Canada Council for the Arts
510,389,080 414,189,080 423,322,380 364,238,813
Canada Mortgage and Housing Corporation
4,042,530,388 3,548,649,641 5,406,597,674 5,105,138,048
Canada Post Corporation
22,210,000 22,210,000 22,210,000 22,210,000
Canada Revenue Agency
9,489,294,614 12,508,854,851 12,649,488,553 14,874,529,632
Canada School of Public Service
81,336,421 78,712,431 78,859,576 79,414,547
Canadian Accessibility Standards Development Organization
16,500,614 20,877,446 20,877,446 21,215,912
Canadian Air Transport Security Authority
686,115,078 567,485,819 922,689,126 561,429,271
Canadian Broadcasting Corporation
1,250,423,241 1,266,123,241 1,287,123,241 1,287,169,435
Canadian Centre for Occupational Health and Safety
13,093,032 11,540,881 11,540,881 10,423,848
Canadian Commercial Corporation
0 13,000,000 13,000,000 13,000,000
Canadian Dairy Commission
4,291,407 4,153,333 4,153,333 4,222,621
Canadian Energy Regulator
109,369,353 100,267,059 114,852,416 113,422,544
Canadian Food Inspection Agency
824,448,834 837,816,689 889,227,807 842,083,472
Canadian Grain Commission
16,046,114 13,209,950 13,209,950 8,823,443
Canadian High Arctic Research Station
27,335,298 32,366,139 35,366,139 32,475,427
Canadian Human Rights Commission
35,786,850 39,741,221 40,639,507 37,755,613
Canadian Institutes of Health Research
1,384,299,264 1,242,484,652 1,359,172,027 1,351,640,781
Canadian Intergovernmental Conference Secretariat
4,893,775 6,056,666 6,056,666 6,091,191
Canadian Museum for Human Rights
29,336,716 25,436,716 30,736,716 25,458,013
Canadian Museum of History
84,700,406 73,223,111 77,279,111 73,251,251
Canadian Museum of Immigration at Pier 21
9,546,694 8,111,694 8,956,694 8,111,694
Canadian Museum of Nature
35,681,183 27,655,236 32,797,236 27,718,568
Canadian Northern Economic Development Agency
88,371,514 92,835,216 107,617,728 81,432,862
Canadian Nuclear Safety Commission
143,540,298 143,682,153 152,216,791 158,587,849
Canadian Race Relations Foundation
6,180,001 5,000,000 5,115,542 9,000,000
Canadian Radio-television and Telecommunications Commission
13,979,081 17,135,250 21,076,498 19,830,099
Canadian Security Intelligence Service
642,172,827 648,157,585 656,618,835 662,784,872
Canadian Space Agency
368,108,149 388,278,379 584,880,167 537,402,237
Canadian Tourism Commission
121,159,703 156,159,703 156,130,263 111,152,829
Canadian Transportation Accident Investigation and Safety Board
35,936,917 35,761,282 35,761,282 35,383,654
Canadian Transportation Agency
42,887,887 31,029,291 41,496,728 31,387,804
Civilian Review and Complaints Commission for the Royal Canadian Mounted Police
10,530,635 10,476,649 12,814,397 15,707,053
Communications Security Establishment
800,990,706 798,506,472 913,422,354 965,909,359
Copyright Board
3,650,672 4,292,538 4,292,538 4,352,213
Correctional Service of Canada
2,909,923,253 3,050,727,462 3,164,665,598 3,053,055,968
Courts Administration Service
100,372,516 99,306,992 106,376,866 101,376,811
Department for Women and Gender Equality
230,653,872 310,313,352 325,260,225 290,948,513
Department of Agriculture and Agri-Food
3,461,924,485 3,253,366,478 3,570,941,925 1,827,072,539
Department of Canadian Heritage
2,006,534,179 2,184,364,789 2,390,698,014 1,940,102,509
Department of Citizenship and Immigration
3,451,273,280 3,907,736,600 5,881,400,989 4,488,692,672
Department of Crown-Indigenous Relations and Northern Affairs
4,832,142,977 5,807,583,250 13,761,666,183 9,133,113,298
Department of Employment and Social Development
95,784,864,315 87,404,374,565 89,067,954,494 94,152,310,938
Department of Finance
106,388,052,369 110,665,743,181 118,160,064,625 128,937,079,682
Department of Fisheries and Oceans
3,758,867,521 3,986,868,384 4,544,384,481 4,111,350,346
Department of Foreign Affairs, Trade and Development
8,074,210,761 7,469,059,606 9,363,648,460 7,576,637,073
Department of Health
6,044,784,701 3,878,001,891 6,342,381,946 4,100,226,285
Department of Indigenous Services
18,351,809,592 39,601,620,243 44,799,119,017 39,607,476,486
Department of Industry
3,094,863,744 5,784,515,013 5,869,594,580 5,851,775,190
Department of Justice
907,417,603 921,757,075 974,536,252 987,552,756
Department of National Defence
24,126,144,961 25,950,347,556 27,580,610,515 26,489,124,243
Department of Natural Resources
2,121,211,426 3,609,353,137 3,942,548,267 5,096,780,229
Department of Public Safety and Emergency Preparedness
1,067,659,811 883,472,475 3,452,111,427 2,646,842,235
Department of Public Works and Government Services
4,172,352,231 4,639,613,147 4,843,318,156 4,335,605,691
Department of the Environment
1,712,888,665 1,968,217,071 2,173,728,859 2,446,077,674
Department of Transport
2,183,206,682 2,851,853,197 3,417,426,596 3,612,937,010
Department of Veterans Affairs
5,406,391,796 5,507,460,465 5,682,993,282 5,984,416,671
Department of Western Economic Diversification
431,853,920 423,468,683 583,406,790 370,739,679
Economic Development Agency of Canada for the Regions of Quebec
443,837,730 586,171,596 712,654,187 484,669,640
Federal Economic Development Agency for Northern Ontario
89,220,951 123,822,898 135,788,850 71,032,933
Federal Economic Development Agency for Southern Ontario
400,115,480 700,586,596 702,781,464 431,503,486
Financial Transactions and Reports Analysis Centre of Canada
77,028,275 74,987,529 95,044,328 112,040,905
Freshwater Fish Marketing Corporation
0 0 1 0
House of Commons
510,094,929 562,974,268 581,381,455 597,133,733
Immigration and Refugee Board
264,252,059 282,477,747 284,507,098 331,702,024
Impact Assessment Agency of Canada
72,000,736 80,070,117 75,515,117 99,343,247
International Development Research Centre
155,251,325 153,701,325 158,930,728 152,798,272
International Joint Commission (Canadian Section)
8,318,598 8,840,939 9,601,062 9,271,693
Invest in Canada Hub
34,487,041 33,611,556 33,595,456 33,986,146
Law Commission of Canada
0 0 4,675,069 4,293,988
Leaders’ Debates Commission
3,206,396 454,187 454,187 3,453,736
Library and Archives of Canada
131,803,272 222,323,024 240,130,568 203,834,973
Library of Parliament
50,190,946 55,835,039 55,835,039 57,871,678
Marine Atlantic Inc.
130,809,588 40,755,438 158,520,769 189,617,507
Military Grievances External Review Committee
7,025,061 7,014,392 7,014,392 7,084,643
Military Police Complaints Commission
4,774,817 4,884,675 4,884,675 4,855,731
National Arts Centre Corporation
59,920,409 44,294,459 66,111,319 46,416,148
National Capital Commission
191,713,677 154,216,469 191,146,129 94,765,205
National Film Board
69,336,699 65,648,446 70,946,446 66,490,205
National Gallery of Canada
52,002,341 45,756,671 50,256,671 45,778,278
National Museum of Science and Technology
43,173,183 31,514,196 39,514,631 29,933,096
National Research Council of Canada
1,436,309,315 1,437,388,224 1,555,527,140 1,548,430,200
National Security and Intelligence Review Agency Secretariat
17,289,754 28,250,676 28,237,776 23,009,225
Natural Sciences and Engineering Research Council
1,413,274,920 1,356,077,377 1,382,679,762 1,318,066,612
Northern Pipeline Agency
255,692 572,250 572,250 572,629
Office of Infrastructure of Canada
8,962,080,971 9,349,873,712 9,363,149,423 9,644,338,192
Office of the Auditor General
111,370,972 119,881,702 119,881,702 122,550,450
Office of the Chief Electoral Officer
627,287,848 203,509,925 203,509,925 204,854,210
Office of the Commissioner for Federal Judicial Affairs
670,782,934 711,054,715 711,054,715 733,463,219
Office of the Commissioner of Lobbying
4,653,563 5,289,196 5,464,196 5,355,002
Office of the Commissioner of Official Languages
23,114,306 22,239,511 22,239,511 22,570,548
Office of the Conflict of Interest and Ethics Commissioner
7,338,204 8,143,039 8,143,039 8,333,174
Office of the Correctional Investigator of Canada
5,152,994 5,478,282 5,478,282 5,574,605
Office of the Director of Public Prosecutions
201,380,233 212,377,778 219,496,984 214,685,083
Office of the Governor General’s Secretary
23,853,829 23,988,252 23,988,252 24,254,893
Office of the Intelligence Commissioner
2,051,885 2,535,599 2,535,599 2,555,387
Office of the Parliamentary Budget Officer
6,090,218 7,401,122 7,401,122 7,640,981
Office of the Public Sector Integrity Commissioner
5,446,639 5,676,571 5,676,571 5,738,885
Office of the Senate Ethics Officer
898,155 1,408,848 1,408,848 1,464,676
Office of the Superintendent of Financial Institutions
207,628,416 220,521,651 220,521,651 294,725,987
Offices of the Information and Privacy Commissioners of Canada
48,642,435 45,129,660 45,407,279 45,493,794
Pacific Economic Development Agency of Canada
168,705,786 255,011,262 362,507,408 176,074,190
Parks Canada Agency
1,163,958,695 988,583,305 1,107,173,445 1,294,013,131
Parliamentary Protective Service
86,622,316 100,749,866 106,398,325 103,713,748
Parole Board of Canada
58,752,818 65,495,927 69,470,927 70,318,191
Patented Medicine Prices Review Board
12,339,409 17,003,213 17,003,213 17,093,674
Privy Council Office
203,615,363 192,418,323 235,598,621 210,937,439
Public Health Agency of Canada
8,705,432,498 8,494,971,038 11,411,949,483 4,216,773,473
Public Service Commission
86,049,789 92,800,729 94,571,374 94,296,333
Registrar of the Supreme Court of Canada
39,393,726 39,663,895 43,544,045 45,543,633
Royal Canadian Mounted Police
5,326,425,666 4,234,203,823 4,795,647,766 4,166,619,561
Royal Canadian Mounted Police External Review Committee
3,874,704 6,442,098 6,442,098 6,465,921
Secretariat of the National Security and Intelligence Committee of Parliamentarians
2,698,002 3,651,256 3,651,256 3,653,892
Senate
96,362,294 121,821,702 121,821,702 126,694,386
Shared Services Canada
2,162,154,180 2,618,895,615 2,698,270,614 2,591,969,423
Social Sciences and Humanities Research Council
1,016,390,638 1,073,452,726 1,115,008,926 1,155,330,288
Standards Council of Canada
19,271,621 15,647,708 17,702,499 17,805,586
Statistics Canada
883,383,175 576,694,249 619,176,703 532,095,259
Telefilm Canada
151,228,599 151,908,479 311,108,479 151,908,479
The Federal Bridge Corporation Limited
9,123,879 0 5,303,000 7,381,000
The Jacques-Cartier and Champlain Bridges Inc.
235,144,062 280,004,519 280,514,520 144,126,071
The National Battlefields Commission
13,201,531 11,861,086 15,768,386 14,083,050
Treasury Board Secretariat
11,067,930,305 7,853,655,706 9,377,699,874 8,930,862,997
Veterans Review and Appeal Board
11,103,961 11,256,654 14,229,724 15,770,433
VIA HFR - VIA TGF Inc.
0 0 0 43,670,000
VIA Rail Canada Inc.
628,856,038 980,546,235 1,096,370,797 1,233,649,830
Windsor-Detroit Bridge Authority
481,287,738 961,830,406 1,106,494,000 885,179,373
Total Budgetary 374,784,563,217 397,575,534,221 443,285,263,409 432,941,644,807
Non-budgetary
Canada Mortgage and Housing Corporation
(168,383,473) (164,412,879) (164,412,879) (119,838,866)
Canadian Dairy Commission
(48,153,504) 0 0 0
Correctional Service of Canada
(32) 0 0 0
Department of Agriculture and Agri-Food
(2,336,283) 0 0 0
Department of Citizenship and Immigration
5,086,214 0 0 0
Department of Crown-Indigenous Relations and Northern Affairs
12,510,719 25,903,000 25,903,000 25,903,000
Department of Employment and Social Development
236,547,330 (205,643,530) (208,594,735) 161,519,650
Department of Finance
64,296,624,704 361,709,001 2,311,709,001 0
Department of Foreign Affairs, Trade and Development
154,955,338 348,321,231 348,321,231 201,000,000
Department of Industry
435,000,000 800,000 800,000 800,000
Department of National Defence
(1,248,045) 0 0 0
Department of Public Works and Government Services
(6,177,491) 1 1 0
Total Non-budgetary 64,914,425,477 366,676,824 2,313,725,619 269,383,784

© His Majesty the King in Right of Canada, represented by the President of the Treasury Board, 2023,
ISSN: 1702-5125

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