COVID-19 Planned Expenditures for Supplementary Estimates (A), 2021-22

The purpose of this online annex is to summarize the total COVID-19 authorities that have been included in 2021-22 Estimates to date, and to provide a reconciliation between these authorities and the updated COVID-19 Economic Response Plan presented in Budget 2021.

Authorities for the COVID-19 Economic Response Plan in 2021-22

COVID-19 initiatives are being implemented through both voted and statutory expenditures.

Most of the statutory COVID-19 expenditures in 2021-22 have been granted through time-limited authorities, such as An Act to amend the Income Tax Act (Canada Emergency Rent Subsidy and Canada Emergency Wage Subsidy) andthe Canada Recovery Benefits Act.

In addition, the Supplementary Estimates (A), 2021–22 includes statutory authorities proposed in the Budget Implementation Act, 2021, No. 1 (Bill C-30), introduced in the House of Commons on April 30, 2021:

  • $4 billion in additional payments to the provinces and territories related to the Canada Health Transfer (Federal-Provincial Fiscal Arrangements Act);  
  • $3.9 billion in additional planned spending for the three benefits under the Canada Recovery Benefits Act: Canada Recovery Benefit (+$8.9 billion); Canada Recovery Caregiving Benefit (-$2.9 billion); and Canada Recovery Sickness Benefit (-$2.1 billion); and
  • $1.0 billion in payments to the provinces and territories in respect of Canada’s COVID-19 immunization plan (Budget Implementation Act, 2021,No. 1).

The Supplementary Estimates (A), 2021-22 also includes a substantial amount of 2021-22 COVID-19 spending authorities which are anticipated to be granted through the related appropriation bill, such as:

  • $1.5 billion for medical research and vaccine development (Public Health Agency of Canada);
  • $1.1 billion for border and travel measures and isolation sites (Public Health Agency of Canada); and
  • $761 million for the Indigenous Community Support Fund (Department of Indigenous Services).

Details on 2020-21 voted and statutory COVID-19 authorities and expenditures can be found in the online (LINK) Supplementary Estimates documents, or on GC InfoBase (LINK).

COVID-19 Economic Response Plan Authorities included in the 2021-22 Estimates
  Main Estimatestable 1 note * Supplementary Estimates A Total
Voted 11,022,283,849 11,184,066,037 22,206,349,886
Employee Benefit Plans 93,495,799 60,676,271 154,172,070
Statutory 10,992,173,216 8,916,768,608 19,908,941,824
Total 22,107,952,864 20,161,510,916 42,269,463,780

Table 1 Notes

Table 1 Note 1

The previously reported figure of $22.7 billion in the 2021-22 Main Estimates included approximately $0.6 billion that was    outside the scope of the Economic Response Plan.

Return to table 1 note * referrer

Overall, these 5 organizations account for 88% of the total COVID-19 authorities included in the 2021-22 Estimates:

  • Department of Employment and Social Development ($15.7 billion);
  • Public Health Agency of Canada ($12.4 billion);
  • Department of Finance ($5.0 billion);
  • Department of Indigenous Services ($2.4 billion); and
  • Department of Health ($1.9 billion).

COVID-19 Response: 2021-22 Estimates to Budget 2021 Reconciliation

Below is a reconciliation of the $42.3 billion of authorities included in the 2021-22 Estimates to date and the $76.3 billion announced for 2021-22 in the revised COVID-19 Economic Response Plan included in Budget 2021.

  2021–22 (billions of dollars)
Total COVID-19 Authorities to Date in Estimates 2021-22 42.3
Of which included in:
Main Estimates
22.1
Supplementary Estimates A
20.2
Plus: Items not included in Estimates 44.0
Of which:
Canada Emergency Wage Subsidy
26.0
Canada Emergency Rent Subsidy and Lockdown Support
4.3
Employment Insurance Benefits
9.8
Canada Emergency Business Account - Incentive
1.2
Other
2.7
Less: Reprofiles from 2020-21 to 2021-22 (captured in the Estimates) -6.0
Less: Accrual and other adjustments -4.0
Total - COVID-19 Economic Response Plan in 2021-22 as per Budget 2021 76.3

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 Federal Budget.

In particular, the Canada Emergency Wage Subsidy and the Canada Emergency Rent Subsidy are legislated through the Income Tax Act and are considered expenditures for government financial reporting purposes. Parliament does not authorize spending annually for these items or for other tax and liquidity measures.

The Canada Emergency Business Account is provided through Export Development Canada.

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.

Reprofiles from 2020-21 to 2021-22 (captured in the Estimates)

Supplementary Estimates (A) includes amounts originally approved and reported in the COVID-19 Economic Response Plan for 2020-21 that have since lapsed and are being reprofiled into 2021-22.

Accrual and other adjustments

The Federal Budget is 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 publications. This category also includes other adjustments necessary to forecast expenses on a fully consolidated basis as well as items that have been approved and earmarked in the fiscal framework, but for which Parliamentary spending authority has yet to be sought.

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