COVID-19 Planned Expenditures for Supplementary Estimates (C), 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 the Economic and Fiscal Update 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.
The Supplementary Estimates (C), 2021-22 also includes amounts of 2021-22 COVID‑19 spending authorities which are anticipated to be granted through the related appropriation bill, such as:
- $4 billion for the procurement of additional rapid test kits (Public Health Agency of Canada, Department of Health);
- $1 billion for the procurement of additional therapeutics (Public Health Agency of Canada); and
- $1 billion to support emergency measures related to the pandemic (Department of Health, Public Health Agency of Canada).
|Main Estimatestable 1 note *||Supplementary Estimates Atable 1 note **||Supplementary Estimates Btable 1 note ***||Supplementary Estimates C||Total|
|Employee Benefit Plans||93,495,799||60,676,271||14,830,779||11,151,982||180,154,831|
Table 1 Notes
Overall, these 5 organizations account for 89% of the total COVID‑19 authorities included in the 2021-22 Estimates:
- Department of Employment and Social Development ($21.9 billion);
- Public Health Agency of Canada ($15.7 billion);
- Department of Finance ($7.8 billion);
- Department of Health ($5.7 billion);
- Department of Indigenous Services ($2.5 billion);
COVID‑19 Response: 2021-22 Estimates to Economic and Fiscal Update 2021 Reconciliation
Below is a reconciliation of the $60.0 billion of authorities included in the 2021-22 Estimates to date and the $85.2 billion announced for 2021-22 in the revised COVID‑19 Economic Response Plan included in the Economic and Fiscal Update 2021.
|2021–22 (billions of dollars)|
|Total COVID-19 Authorities to Date in Estimates 2021-22||60.0|
|Of which included in:|
Supplementary Estimates A
Supplementary Estimates B
Supplementary Estimates C
|Plus: Items not included in Estimates||44.0|
Canada Emergency Wage Subsidy
Canada Emergency Rent Subsidy and Lockdown Support
Employment Insurance Benefits
Canada Emergency Business Account - Incentive
|Less: Reprofiles from 2020-21 to 2021-22 (captured in the Estimates)||-6.2|
|Less: Accrual and other||-12.6|
|Total - COVID-19 Economic Response Plan in 2021-22 as per Budget 2021||85.2|
Items not included in the Estimates
The Economic and Fiscal Update 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 Economic and Fiscal Update 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 Economic and Fiscal Update.
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), Supplementary Estimates (B), and Supplementary Estimates (C) include 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
The Economic and Fiscal Update 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 adjustments for items that have been approved and earmarked in the fiscal framework (at the time of Economic and Fiscal Update 2021 and since then).
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