Departmental Performance Report 2015–16

- Table of Contents -

Minister’s Message

William Morneau, Minister of Finance

Since becoming the Minister of Finance in the fall of 2015, I am proud of the important investments the Government has made to strengthen the middle class, reduce inequality amongst Canadians, and position Canada for sustained economic growth.

In its many activities, such as preparing the federal budget, administering major transfers to the provinces and territories, and developing regulatory policy for financial institutions, the Department directly or indirectly touches on the lives of all Canadians.  

As the Minister of Finance, I am accountable for ensuring that these and other responsibilities are fulfilled both within my portfolio and with respect to the authorities assigned to me through legislation.

Those responsibilities include the Government’s belief that a strong economy starts with a strong middle class. When middle-class Canadians have more money to save, invest and grow the economy, everyone benefits.

As one of our first actions, on December 7, 2015, we cut taxes for the middle class by reducing the second personal income tax rate to 20.5 per cent from 22 per cent. To help pay for this middle-class tax cut, we introduced a new top income tax rate of 33 per cent for individuals earning more than $200,000 in taxable income each year. In total, nearly 9 million Canadians are now benefiting from this tax cut.

Budget 2016 built on these efforts of strengthening the middle class by introducing a new Canada Child Benefit for families with children. Compared with the system of child benefits it replaced, the Canada Child Benefit is simpler, tax-free, better-targeted and much more generous. Families benefiting will see an average increase in child benefits of almost $2,300 in fiscal year 2016–17.

In June, the Government reached a historic agreement in principle with the provinces to enhance the Canada Pension Plan (CPP). This will boost the CPP payments that working Canadians will receive when they retire, and increase the level of earnings covered by the Plan. These meaningful changes to the CPP will allow Canadians to retire with more money in their pockets and achieve the secure and dignified retirement they deserve.

Measures such as these will strengthen the middle class and allow hard-working Canadians to look forward to a good standard of living and better prospects for their children. That includes investments that will help young Canadians to succeed, and will support those who need help getting a job.

I will continue to work to implement the strategic investments that will continue to ensure the long-term growth potential for the Canadian economy, and develop the policies needed to deliver stronger economic growth for the middle class and those working hard to join it.

The Government’s first budget invested in Canadians; together, we will work even harder to position Canada for strong and inclusive economic growth in the years to come.

Results Highlights

What funds were used?

The Department of Finance Canada’s actual spending for 2015–16 (dollars)

87,007,312,159

Who was involved?

The Department of Finance Canada’s actual full-time equivalents (FTEs) for 2015–16

747

Results Highlights

In 2015–16, the Department of Finance Canada:

  • Developed high-quality and timely analysis and advice in support of the Government of Canada’s December 2015 middle-class tax-cut announcement, as well as the Budget 2016 proposal to replace the previous system of child benefits with the new Canada Child Benefit as of July 2016. The Department also developed measures to enhance the integrity of the tax system, which were announced in Budget 2016.
  • Supported the government’s efforts to work with all provinces and territories to enhance the Canada Pension Plan. The Department also provided analysis and recommendations to support the development of a significant number of new policy measures, including changes to the Employment Insurance program, the enrichment of the benefits and services provided to veterans, and significant investments in social infrastructure and programming to support Indigenous peoples.
  • Provided high-quality and timely analysis and advice on major policy issues related to innovation, infrastructure and clean technology to help create the conditions necessary for sustainable long-term economic growth, thereby increasing Canadians’ standard of living and well-being.
  • Ensured sound public finances for Canadians by analyzing economic and fiscal developments both in Canada and globally, by providing the Minister with analysis and advice on a wide range of economic and financial issues related to the current performance of the Canadian economy, and by successfully preparing the 2016 federal budget.
  • Enhanced the stability of Canada’s financial sector through the development of framework legislation for a “bail-in” regime to support the resolution of large banks in the unlikely event of their failure, and through measures to reduce housing market risks.
  • Advanced Canada’s leadership internationally to strengthen global growth and stability, to contribute to the creation of a more stable global economy, and to promote trade and competition in support of Canadian prosperity.

Section I: Organizational Expenditure Overview

Organizational Profile

Appropriate Minister: William F. Morneau

Institutional Head: Paul Rochon

Ministerial Portfolio: Department of Finance

Enabling Instruments: The Minister of Finance has direct responsibility for a number of acts and is assigned specific fiscal and tax policy responsibilities relating to other acts that are under the responsibility of other ministers, including the following:

  • Financial Administration Act;
  • Income Tax Act;
  • Payment Clearing and Settlement Act;
  • Federal-Provincial Fiscal Arrangements Act;
  • Customs Act;
  • Customs Tariff;
  • Excise Act, 2001;
  • Excise Tax Act;
  • Proceeds of Crime (Money Laundering) and Terrorist Financing Act; and
  • Special Import Measures Act.

Key legislation and acts are available on the Department of Justice Canada’s website.

Year of Incorporation / Commencement: 1867

Organizational Context

Raison d’être

The Department of Finance Canada contributes to a strong economy and sound public finances for Canadians. It does so by monitoring developments in Canada and around the world to provide first-rate analysis and advice to the Government of Canada and by developing and implementing fiscal and economic policies that support the economic and social goals of Canada and its people. The Department also plays a central role in ensuring that government spending is focused on results and delivers value for taxpayer dollars. The Department interacts extensively with other federal organizations and acts as an effective conduit for the views of participants in the economy from all parts of Canada.

Responsibilities

Created in 1867, the Department of Finance Canada was one of the original departments of the Government of Canada and had as its primary functions bookkeeping, administering the collection and disbursement of public monies, and servicing the national debt. Today, the Department helps the Government of Canada develop and implement strong and sustainable economic, fiscal, tax, social, security, international and financial sector policies and programs. It plays an important central agency role, working with other departments to ensure that the government’s agenda is carried out and that ministers are supported with high-quality analysis and advice.

The Department’s responsibilities include the following:

  • Preparing the federal budget and the fall Update of Economic and Fiscal Projections;
  • Preparing the Annual Financial Report of the Government of Canada and, in cooperation with the Treasury Board of Canada Secretariat and the Receiver General for Canada, the Public Accounts of Canada;
  • Developing tax and tariff policy and legislation;
  • Managing federal borrowing on financial markets;
  • Designing and administering major transfers of federal funds to the provinces and territories;
  • Developing financial sector policy and legislation; and
  • Representing Canada in various international financial institutions and organizations.

The Minister of Finance is accountable for ensuring that his responsibilities are fulfilled both within his portfolio and with respect to the authorities assigned through legislation.

Strategic Outcome and Program Alignment Architecture

1. Strategic Outcome: A strong economy and sound public finances for Canadians

1.1 Program: Economic and Fiscal Policy Framework

1.1.1 Sub-Program: Taxation
1.1.2 Sub-Program: Economic and Fiscal Policy, Planning, and Forecasting
1.1.3 Sub-Program: Economic Development Policy
1.1.4 Sub-Program: Federal-Provincial Relations and Social Policy
1.1.5 Sub-Program: Financial Sector Policy
1.1.6 Sub-Program: International Trade and Finance

1.2 Program: Transfer and Taxation Payment Programs

1.2.1 Sub-Program: Fiscal Arrangements with Provinces and Territories
1.2.2 Sub-Program: Tax Collection and Administration Agreements
1.2.3 Sub-Program: Commitments to International Financial Organizations
1.2.4 Sub-Program: Receipts from and Payments to Individuals and Organizations

1.3 Program: Treasury and Financial Affairs

1.3.1 Sub-Program: Federal Debt Management
1.3.2 Sub-Program: Major Federal-Backed Entities’ Borrowing
1.3.3 Sub-Program: Prudential Liquidity and Reserves Management
1.3.4 Sub-Program: Domestic Currency System

Internal Services

Operating Environment and Risk Analysis

The weak and uncertain global economy continued to weigh on growth in Canada over the last year. In particular, China’s economy continued to slow, and the country suffered two bouts of financial volatility as its equity markets corrected from unsustainably high levels. The European economy continued to expand but at a very subdued pace. The United States recorded stronger growth, though even this was disappointing relative to expectations, as its higher dollar weighed on its exports and thus on the manufacturing sector. Oil prices were also low and volatile, and posted a second notable decline from November 2015 to about mid-February 2016. 

Continued uncertainty in global economic conditions also highlighted the importance of coordinated international decision making. The Department of Finance Canada continued to monitor risks to the global economic outlook, consulted with international partners, particularly through its preparation for, and participation in, numerous meetings of G7 and G20 Finance Ministers and Leaders throughout the year, and coordinated appropriate policy responses with international partners (for example, commitments to using all policy tools—monetary, fiscal and structural—individually and collectively to foster confidence and strengthen growth). The Department continued to monitor vulnerabilities and risks associated with increased financial market volatility.

Consistent with the Department of Finance Canada’s Corporate Risk Profile, the following table describes three of the top departmental risks as identified in the 2015–16 Report on Plans and Priorities, and the effectiveness of the risk response strategies that have been implemented.

Key Risks
Risk Risk Response Strategy Link to the Organization’s Programs

There is a risk that ongoing uncertainty and volatility in the global economy will challenge the Department’s ability to provide accurate strategic advice and policy recommendations.

As well as conducting its own analysis, the Department remained actively engaged with private sector economists and international partners during this period, to remain abreast of their current views on the Canadian and global economy.  

Private sector surveys were conducted in October 2015, December 2015 and February 2016. In addition, the Minister of Finance met with private sector economists to discuss the economic outlook in April 2015 and February 2016. Senior officials and the Minister of Finance also met G7 and G20 counterparts on numerous occasions throughout the year to assess developments in the global economy. 

The above risk mitigation strategies have been implemented as intended and have been useful in mitigating the risk posed by the significant decline in global crude oil prices and the weak global economy. As a result, the Department has been able to maintain the provision of accurate strategic advice and policy recommendations to the Minister of Finance and the government.

  • 1.1 Economic and Fiscal Policy Framework

There is a risk that the Department will not have the infrastructure, resources and authorities needed to address, on an urgent basis, an evolving and uncertain economic and financial sector environment.

There is an ongoing focus on key training and development of personnel and ensuring specializations.

Investments were prudently managed within a low-risk tolerance framework.

Regular market reports continued to monitor vulnerabilities in financial markets.

Training on Values and Ethics has been incorporated into the Orientation Session for new employees.  

The above risk mitigation strategies have been implemented as intended and have been useful in mitigating the impact of financial market volatility and vulnerabilities that may impact the work conducted by the Department.

  • 1.1 Economic and Fiscal Policy Framework
  • 1.3 Treasury and Financial Affairs
  • Internal Services

There is a risk that a security breach either related to the physical or IT work environment or to misuse of privileged information, a conflict of interest situation, or a breach of privacy will impact the delivery of critical services.

A review of the network infrastructure was conducted to determine a way to strengthen the Department’s networks in line with government-wide transformation activities.

The Department worked with Shared Services Canada to migrate to the new email service (Canada.ca) and continued to work toward the relocation of departmental servers to an enterprise data centre.

The computer network environment was routinely scanned and monitored, security patches and updates were applied, and necessary maintenance was performed.

Ongoing security awareness training was delivered to new employees as part of the orientation sessions. Additional awareness strategies are carried out on an ongoing basis, including monthly official evacuation communications.

Security sweeps were held more frequently during the budget period. The outstanding vulnerabilities associated with the Budget website were remedied, and the Secure File Transfer Protocol was used exclusively to update the budget content.

Employee awareness of Values and Ethics has been enhanced through a revised communication initiative.

The above risk mitigations strategies have been implemented as intended. The Department expects that the continual delivery of IT security awareness training, including prevention of phishing and security briefings to employees travelling to high-risk countries, will contribute to the increased protection of sensitive departmental information assets.

  • 1.1 Economic and Fiscal Policy Framework
  • 1.2 Transfer and Taxation Payment Programs
  • 1.3 Treasury and Financial Affairs
  • Internal Services

Organizational Priorities

Sound Fiscal Management

Description

The Department of Finance Canada will ensure effective management of the fiscal framework, including responsible management of the federal budget.

Priority Type[1]

Ongoing

Key Supporting Initiatives
Planned Initiatives Start Date End Date Status Link to the Organization’s Programs
  • Continue to ensure a sound economic and fiscal framework through a fiscal management approach that is realistic, sustainable, prudent and transparent.
  • Develop actions to protect the revenue base by, for example, supporting a review of federal tax expenditures to reduce poorly targeted and inefficient measures, thus improving the fairness, efficiency and simplicity of the tax system.
  • Support prudent and effective economic and fiscal management of the government’s corporate assets.
  • Effectively manage the federal government’s currency, debt and international reserves.

Ongoing
(all initiatives)

Ongoing
(all initiatives)

On track     (all initiatives)

  • 1.1 Economic and Fiscal Policy Framework
  • 1.3 Treasury and Financial Affairs
Progress Toward the Priority
  • The Department successfully prepared the 2016 federal budget. The Department analyzed economic and fiscal developments in Canada and advised the Minister on the implications for the government’s fiscal framework. It also provided the Minister with analysis on a wide range of economic and financial issues related to the government’s policies, including the current performance of the Canadian economy.
  • The Department supported the development of legislative and administrative measures to enhance the integrity of the tax system. This resulted in measures proposed in Budget 2016 to combat tax evasion and address aggressive tax avoidance. These measures are consistent with the principles of fairness, economic efficiency and responsible fiscal management.
  • The Department continued to review and provide advice on the management of federally owned corporate assets.
  • The Department ensured that funding to meet government financial requirements was raised in a timely manner and in quantities sufficient to meet operational needs. The Department also provided timely, cost-effective and well-managed funding for Crown corporations and other federal-backed entities.
  • Monthly highlights and details of the government’s fiscal performance were published in the Department’s Fiscal Monitor.

Sustainable Economic Growth

Description

The Department of Finance Canada will continue to play a leadership role by putting in place policies that encourage businesses to grow and innovate, that facilitate workforce participation, and that contribute to a sound financial system.

Priority Type[1]

Ongoing

Key Supporting Initiatives
Planned Initiatives Start Date End Date Status Link to the Organization’s Programs
  • Support efforts to reduce taxes on Canada’s middle class, and develop proposals to create a new Canada Child Benefit.

Fall 2015

March 2016

Completed

  • 1.1 Economic and Fiscal Policy Framework
  • Continue to play a leadership role in putting in place policies that encourage businesses to grow and innovate, that facilitate workforce participation, and that contribute to a sound financial system.

Ongoing

Ongoing

On track

 
  • Support the Government of Canada’s economic agenda by providing evidenced-based analysis, research and advice on potential initiatives in various economic sectors.

Ongoing

Ongoing

On track

 
  • Review and refine the financial sector policy framework to ensure a sound, efficient and competitive financial sector that meets the savings and investment needs of individuals, businesses and the economy as a whole.

Ongoing

Ongoing

On track

 
Progress Toward the Priority
  • The Department provided analysis in support of the December 2015 middle-class tax-cut announcement, as well as the Budget 2016 proposal to replace the previous system of child benefits with the new Canada Child Benefit as of July 2016. The middle-class tax cut and the introduction of the new 33 per cent rate on individuals with more than $200,000 in taxable income took effect on January 1, 2016. Legislation to implement the Canada Child Benefit received Royal Assent on June 22, 2016, and the first benefit payment to families was made on July 20, 2016.
  • The Department supported the government’s economic agenda by providing high-quality and timely analysis and advice on major policy issues in areas such as innovation, infrastructure and clean technology.
  • The Department developed and maintained strong working relationships with provincial and territorial officials through the Canada Pension Plan Committee.
  • The Department and its partner agencies continued to work closely with the international community on the elaboration and implementation of the G20 financial sector reform agenda, including the development of framework legislation for a “bail-in” regime for large banks.
  • The Department concluded the implementation phase of the Venture Capital Action Plan to increase the availability of venture capital financing for innovative firms in Canada. The Plan has resulted in the establishment of four private sector-led funds of funds with interested provinces and private sector investors. In addition, the government catalyzed early investments through the high-performing funds initiative by investing in four high-performing private sector-led venture capital funds. The $400 million made available by the government through the Plan has catalyzed over $900 million from private sector investors, resulting in a total of $1.35 billion in new venture capital financing.

Sound Social Policy Framework

Description

The Department of Finance Canada will manage the major transfer programs to provinces and territories and will continue to work with departments and other central agencies to develop policy proposals that are consistent with, and deliver on, the government’s social policy priorities.

Priority Type[1]

Ongoing

Key Supporting Initiatives
Planned Initiatives Start Date End Date Status Link to the Organization’s Programs
  • Maintain regular dialogue with provincial and territorial officials to support the transparent administration of fiscal arrangements.

Ongoing

Ongoing

Ongoing

  • 1.1 Economic and Fiscal Policy Framework
  • 1.2 Transfer and Taxation Payment Programs
  • Organize and convene the next Finance Ministers’ Meeting to discuss issues of shared interest.

December 2015

December 2015

Completed

  • Collaborate with other departments and central agencies to review policy proposals that are consistent with, and deliver on, the government’s priorities.

Ongoing

Ongoing

Ongoing

  • Work with provinces and territories, the joint stewards of the Canada Pension Plan (CPP), on issues related to retirement income—in particular, on a possible enhancement to the CPP.

December 2015

End of 2016

On track

  • Collaborate with officials at Employment and Social Development Canada on measures to:

 

 

 

    • Improve and modernize the Employment Insurance program and the job training system.

December 2015

Ongoing

On track

    • Make the post-secondary education system more affordable for students from low- and middle-income families.

December 2015

August 2016

Completed

  • Collaborate with officials at Indigenous and Northern Affairs Canada on establishing a new fiscal relationship with First Nations communities, including lifting the 2 per cent cap on annual funding increases.

December 2015

Spring 2018

On track

Progress Toward the Priority
  • The Department prepared briefings for the Minister and senior government officials on major transfers and social policies and programs related to health care, immigration, the labour market, post-secondary education, justice, public safety, Indigenous peoples, cultural programs and veterans.
  • The Department provided analysis and recommendations leading to the inclusion of a significant number of new policy measures in Budget 2016. These measures include changes to the Employment Insurance program, the enrichment of the benefits and services provided to veterans, the enhancement of Canada Student Loans and Canada Student Grants, an increase to the Guaranteed Income Supplement, and significant investments in social infrastructure and programming to support Indigenous peoples.
  • Provincial and territorial finance ministers were presented with their transfer amounts for 2016–17 before the December 2015 Finance Ministers’ Meeting.
  • The Department engaged provincial and territorial officials on the retirement income system by initiating discussions on a possible expansion of the CPP and formally closing the 2013–2015 Triennial Review of the Plan.

Effective International Engagement

Description

The Department of Finance Canada will advance Canada’s leadership internationally, with a focus on the G20 Framework for Strong, Sustainable and Balanced Growth.

Priority Type[1]

Ongoing

Key Supporting Initiatives
Planned Initiatives Start Date End Date Status Link to the Organization’s Programs
  • Continue to provide international leadership by co-chairing the G20 Working Group responsible for steering the Framework for Strong, Sustainable and Balanced Growth, which guides and enhances international policy coordination.
  • Pursue efforts to advance Canada’s trade policy framework, including bilateral, regional and multilateral trade negotiations.
  • Continue to participate in the implementation of the G20 financial sector reform agenda, including the development of a “bail-in” regime for large banks. Provide advice and support for international efforts to advance financial services trade and to combat financial crime.
  • Continue to participate in G20 and Organisation for Economic Co-operation and Development (OECD) initiatives to improve international tax integrity by addressing tax evasion and aggressive tax planning.
  • Support international financial institutions and multilateral development banks in fulfilling their mandates in line with Canadian objectives.

Ongoing (all initiatives)

Ongoing
(all initiatives)

On track (all initiatives)

  • 1.1 Economic and Fiscal Policy Framework
  • 1.2 Transfer and Taxation Payment Programs
Progress Toward the Priority
  • The Department, on behalf of Canada, continued to co-chair the Working Group on the G20 Framework for Strong, Sustainable, and Balanced Growth, which is the key international mechanism for economic cooperation. As co-chair of the Framework Working Group (along with India), Canada played a catalytic role in assessing the implementation of comprehensive growth strategies by G20 members, which aim to lift G20 gross domestic product by 2.1 per cent by 2018.
  • The Department continued to support multilateral and bilateral engagement in financial services trade, most notably in respect of the Trans-Pacific Partnership Agreement, the Trade in Services Agreement negotiations, and the implementation of the Canada-European Union Comprehensive Economic and Trade Agreement. 
  • The Department has been instrumental among G20 partners in advancing an agenda of optimizing the balance sheets of multilateral development banks, designed to increase their programming using existing resources.
  • The Department provided policy advice related to the International Assistance Envelope, ensuring decisions on international assistance were fiscally prudent, and contributing to the refreshment of aid-effectiveness policies.
  • The Department supported the government’s efforts to implement recommendations from the G20-OECD project on base erosion and profit shifting and the government’s commitment to implement the common reporting standard for the automatic exchange of information on financial accounts held by non-residents.

People Management

Description

The Department of Finance Canada will pursue excellence and high performance through increased collaboration, innovation, use of new technologies, and sound resources management.

Priority Type[1]

Previously committed to

Key Supporting Initiatives
Planned Initiatives Start Date End Date Status Link to the Organization’s Programs
  • Continue to implement government-wide human resources standardization and consolidation projects.
  • Develop and implement people management initiatives from Blueprint 2020 pertaining to staffing, classification and learning.
  • Continue to implement the departmental action plan for Blueprint 2020, with a view to increasing collaboration and innovation and enabling high performance.
  • Continue to strengthen the integrated planning process, ensuring that it is executed in an efficient and risk-informed manner to support accountability, resource alignment and achievement of planned departmental results.

Ongoing
(all initiatives)

Ongoing
(all initiatives)

On track
(all initiatives)

  • All Programs
Progress Toward the Priority
  • The Department developed and implemented collaborative tools and technologies in response to commitments identified in its Blueprint 2020 Action Plan. In support of information exchange and collaboration between branches, the Department launched several initiatives, such as a Virtual Library, a collaboration tool and a real-time co-authoring tool using SharePoint for the preparation of the federal budget, and InfoShare, a tool for the sharing of electronic information between branches.
  • In the spirit of increasing collaboration and innovation, the Department also held its first-ever Open House, encouraging the exchange of ideas on public policy issues with colleagues from across government and the sharing of information on the Department of Finance Canada’s role and responsibilities, and enabling new working relationships to form.
  • The Department continued to promote excellence in human resources management, notably in its annual University Recruitment Campaign. New procedures were developed to enhance the recruitment techniques when hiring EC Development Program participants.
  • Other key people management achievements include the introduction of simplified approaches to classification and job description, a revised results-based and risk-based approach to staffing, and the implementation of a cost-effective learning strategy in collaboration with the Canada School of Public Service.

Information Management and Information Technology Management

Description

The Department of Finance Canada will ensure a secure and reliable information technology (IT) infrastructure and implement a collaborative, client-focused approach for information management (IM).

Priority Type[1]

Previously committed to

Key Supporting Initiatives
Planned Initiatives Start Date End Date Status Link to the Organization’s Programs
  • Increase the security posture of the dual network, desktops and applications.
  • Strengthen IM and IT governance, planning and priority setting, including better alignment of IM and IT with departmental planning processes.
  • Support the implementation of, and monitor progress on, government-wide transformation activities in the areas of IM and IT, including security.
  • Implement activities from the departmental action plan for Blueprint 2020, focusing on the use of new technologies.

Ongoing
(all initiatives)

Ongoing
(all initiatives)

On track
(all initiatives)

  • All Programs
Progress Toward the Priority
  • The Department continued to make progress in increasing the security of the networks by advancing several security controls such as application whitelisting, secure printing, additional network monitoring and by developing an IT Security Policy and a departmental Threat Assessment to determine the classification of the business processes within the Department. The Department also continued to apply necessary IT security updates, patches and controls and to perform routine scans of the two networks in partnership with Shared Services Canada (SSC).
  • The Department continued to make progress on advancing its Recordkeeping Implementation Plan and implementing necessary processes to protect the integrity of information resources of business value. The Department’s Executive Committee approved an IM Strategy to advance recordkeeping maturity and achieve compliance with the Directive on Recordkeeping.
  • To strengthen IM and IT governance, the Department expanded the terms of reference of the Management Advisory Committee to include oversight responsibility for IM and IT and established an internal IM/IT Consultation Group, to further engage key departmental stakeholders on the planning and delivery of IM and IT priorities. 
  • The Department continued to collaborate on the implementation of IM and IT government-wide transformation activities, and worked in partnership with SSC to successfully migrate to the Government of Canada common email solution (Email Transformation Initiative).
  • The Department developed and implemented collaborative tools and technologies in response to commitments identified in its Blueprint 2020 Action Plan. In support of information exchange and collaboration between branches, the Department launched several initiatives, such as a Virtual Library, a collaboration tool and a real-time co-authoring tool using SharePoint for the preparation of the federal budget, and InfoShare, a tool for the sharing of electronic information between branches.

For more information on organizational priorities, see the Minister’s mandate letter.

Section II: Expenditure Overview

Actual Expenditures

Budgetary Financial Resources (dollars)
2015–16
Main Estimates
2015–16
Planned Spending
2015–16
Total Authorities
Available for Use
2015–16
Actual Spending
(authorities used)
Difference
(actual minus planned)
89,646,397,112 89,646,397,112 87,087,544,387 87,007,312,159 (2,639,084,953)
Human Resources (Full-Time Equivalents [FTEs])
2015–16
Planned
2015–16
Actual
2015–16
Difference
(actual minus planned)
749 747 (2)
Budgetary Performance Summary for Program(s) and Internal Services (dollars)
Program(s) and Internal Services 2015–16
Main Estimates
2015–16
Planned Spending
2016–17
Planned Spending
2017–18
Planned Spending
2015–16
Total Authorities Available for Use
2015–16
Actual Spending (authorities used)
2014–15
Actual Spending (authorities used)
2013–14
Actual Spending (authorities used)
1.1 Economic and Fiscal Policy Framework 70,864,539 70,864,539 60,440,111 59,344,057 72,275,817 63,516,872 124,886,930 90,992,374
1.2 Transfer and Taxation Payment Programs 63,809,601,256 63,809,601,256 66,484,237,172 68,655,810,068 64,175,254,734 64,106,557,531 61,902,703,494 60,171,246,077
1.3 Treasury and Financial Affairs 25,726,000,000 25,726,000,000 22,878,000,000 24,153,000,000 22,793,429,403 22,793,429,403 23,600,697,770 25,258,792,413
Internal Services 39,931,317 39,931,317 41,115,227 38,743,212 46,584,433 43,808,353 54,866,622 57,841,315
Total 89,646,397,112 89,646,397,112 89,463,792,510 92,906,897,337 87,087,544,387 87,007,312,159 85,683,154,816 85,578,872,179

In 2015–16, actual spending for the Department of Finance Canada was $2.6 billion less than planned spending. This variance is explained by actual spending being $2.9 billion lower than planned in the Treasury and Financial Affairs Program and by actual spending being $300 million higher than planned in the Transfer and Taxation Payment Programs Program. The variance in the Treasury and Financial Affairs Program is due to interest rates being lower than anticipated, by private sector economists, at the time of the 2014 Update of Economic and Fiscal Projections, which formed the basis of the amount reported in the 2015–16 Report on Plans and Priorities. The variance in the Transfer and Taxation Payment Programs Program was mainly due to the fact that some transfer payments amounts were finalized only after the publication of the 2015–16 Report on Plans and Priorities.

Actual spending in 2015–16 for the Economic and Fiscal Policy Framework Program was $7.3 million less than planned spending and was attributable to lower than anticipated expenditures for government advertising programs and legal services, and to staff turnover.

Actual spending in 2015–16 for Internal Services exceeded planned spending by $3.9 million as a result of expenditures funded through the Supplementary Estimates process.

Departmental Spending Trend

Departmental Spending Trend Graph

Departmental Spending Trend Graph. For more information, please refer to the text below.
[Departmental Spending Trend Graph - Text version]

In the graph above, the amounts from 2013–14 to 2015–16 represent actual expenditures, whereas the amounts from 2016–17 to 2018–19 represent planned expenditures as presented in the 2016–17 Report on Plans and Priorities.

The one upward trend depicted in the graph reflects legislated increases in annual transfer payments and forecasted increases in interest expenditures on the government’s debt instruments.

Sunset programs represent, on average, less than 1 per cent of the spending shown.

Expenditures by Vote

For information on the Department of Finance Canada’s organizational voted and statutory expenditures, consult the Public Accounts of Canada 2016.

Alignment of Spending With the Whole-of-Government Framework

Alignment of 2015–16 Actual Spending With the Whole-of-Government Framework (dollars)
Program Spending Area Government of Canada Outcome 2015–16
Actual Spending
1.1 Economic and Fiscal Policy Framework Economic affairs Strong economic growth 63,516,872
1.2 Transfer and Taxation Payment Programs All spending areas All outcomes 64,106,557,531
1.3 Treasury and Financial Affairs Economic affairs Strong economic growth 22,793,429,403
Total Spending by Spending Area (dollars)
Spending Area Total Planned Spending Total Actual Spending
Economic affairs 42,128,253,707 39,486,797,273
Social affairs 46,985,288,000 46,983,798,855
International affairs 492,924,088 492,907,678
Government affairs 0 0

Financial Statements and Financial Statements Highlights

Financial Statements

The Department of Finance Canada’s Financial Statements (unaudited) for the year ended March 31, 2016, are available on the departmental website.

Financial Statements Highlights

Condensed Statement of Operations (unaudited)
For the Year Ended March 31, 2016 (dollars)
Financial Information 2015–16
Planned
Results
2015–16
Actual
2014–15
Actual
Difference (2015–16
actual minus
2015–16 planned)
Difference (2015–16
actual minus
2014–15 actual)
Total expenses 89,671,212,472 87,251,532,395 85,713,042,119 (2,419,680,077) 1,538,490,276
Total revenues 100,700 102,252 101,777 1,552 475
Net cost of operations before government funding and transfers 89,671,111,772 87,251,430,143 85,712,940,342 (2,419,681,629) 1,538,489,801
Note: The Department of Finance Canada’s Future-Oriented Statement of Operations (unaudited) for the year ending March 31, 2016, is available on the departmental website.
Condensed Statement of Financial Position (unaudited)
As at March 31, 2016 (dollars)
Financial Information 2015–16 2014–15 Difference
(2015–16 minus
2014–15)
Total net liabilities 692,352,155,261 667,122,799,932 25,229,355,329
Total net financial assets 157,159,909,246 141,551,467,738 15,608,441,508
Departmental net debt 535,192,246,015 525,571,332,194 9,620,913,821
Total non-financial assets 15,793,703 17,044,075 (1,250,372)
Departmental net financial position (535,176,452,312) (525,554,288,119) (9,622,164,193)

Section III: Analysis of Programs and Internal Services

Programs

Program 1.1: Economic and Fiscal Policy Framework

Description

This Program is the main source of advice and recommendations to the Minister of Finance, other ministers and senior government officials on issues, policies and programs of the Government of Canada in the areas of economic, fiscal and social policy; federal-provincial relations; the financial sector; taxation; and international trade and finance. The Program ensures that ministers and senior government officials can make informed decisions on economic, fiscal and financial sector policies, programs and proposals. Ultimately, the Program contributes to building a sound and sustainable fiscal and economic framework that generates sufficient revenues and aligns the management of expenditures with the Budget Plan and the financial operations of the Government of Canada.

Program Performance Analysis and Lessons Learned

The Department of Finance Canada analyzed economic and fiscal developments in Canada and abroad to advise the Minister on the implications for the government’s fiscal framework. The Department also provided the Minister with analysis on a wide range of economic and financial issues related to the government’s policies, including the current performance of the Canadian economy. The Department continued to ensure that ministers and senior government officials were equipped to make informed decisions by conducting transparent, timely and accurate fiscal planning.

The Department provided high-quality and timely analysis and advice in support of the December 2015 middle-class tax cut, as well as the Budget 2016 proposal to replace the previous system of child benefits with the new Canada Child Benefit as of July 2016. These measures are designed to enhance the financial security of individuals and families, thereby boosting economic growth in the short term, and putting Canada on a firmer growth path over the long term. In designing these measures and in preparing for their implementation, the Department collaborated with the Canada Revenue Agency, and for child benefits, with Employment and Social Development Canada.

The Department supported the government’s economic agenda by providing high-quality and timely analysis and advice on the fiscal and economic implications associated with sectoral, regional and microeconomic policy issues, policies and programs, to support decision making by federal Cabinet ministers. In 2015–16, this included major policy issues related to innovation, infrastructure and clean technology considered in the preparation of Budget 2016. 

The Department also implemented and supported a number of measures announced in Budget 2016 to promote a stable, efficient and competitive financial sector. These measures included the development of framework legislation for a “bail-in” regime to protect Canadian taxpayers in the unlikely event of a large bank failure. Budget 2016 also announced a commitment to undertake a legislative review to ensure that the financial sector regulatory framework is examined in light of emerging trends and developments and remains effective and technically sound.

The Department supported progress internationally and domestically in assessing the implementation of comprehensive growth strategies by G20 members. The Department continued to support the government’s bilateral and regional trade agenda, most notably the ongoing trade negotiations with Trans-Pacific Partnership countries and the implementation of the Canada-European Union Comprehensive Economic and Trade Agreement. 

The Department provided analysis and recommendations leading to the inclusion of a significant number of new policy measures in Budget 2016. These policy measures included changes to the Employment Insurance program, the enrichment of the benefits and services provided to veterans, the enhancement of Canada Student Loans and Canada Student Grants, an increase to the Guaranteed Income Supplement, and significant investments in social infrastructure and programming to support Indigenous peoples.

The Department concluded the implementation phase of the Venture Capital Action Plan to increase the availability of venture capital financing for innovative firms in Canada. The Plan has resulted in the establishment of four private sector-led funds of funds with interested provinces and private sector investors. In addition, the government catalyzed early investments through the high-performing funds initiative by investing in four high-performing private sector-led venture capital funds. The $400 million made available by the government through the Plan has catalyzed over $900 million from private sector investors, resulting in a total of $1.35 billion in new venture capital financing.

The Department was successful in implementing audit and evaluation recommendations within the planned time frames in order to improve the quality of information it provides to ministers and senior government officials. In 2015–16, all the agreed-upon recommendations were implemented within the planned time frames.

Budgetary Financial Resources (dollars)
2015–16
Main Estimates
2015–16
Planned Spending
2015–16
Total Authorities
Available for Use
2015–16
Actual Spending (authorities used)
2015–16
Difference
(actual minus planned)
70,864,539 70,864,539 72,275,817 63,516,872 (7,347,667)
Human Resources (Full-Time Equivalents [FTEs])
2015–16
Planned
2015–16
Actual
2015–16
Difference
(actual minus planned)
457 437 (20)

Actual spending in 2015–16 for the Economic and Fiscal Policy Framework Program was $7.3 million lower than planned spending owing to lower than anticipated expenditures for government advertising programs and legal services, and to staff turnover.

The number of actual FTEs in 2015–16 was lower than planned owing to staff turnover. These reductions also affected related Sub-Programs.

Performance Results
Expected Results Performance Indicators Targets Actual Results
A sound economic, social, fiscal and financial policy framework. Percentage of leading international organizations and major ratings agencies that rate Canada’s economic, social, fiscal, and financial policy framework as favourable. 80 per cent 100 per cent
Ministers and senior government officials are equipped to make informed decisions on economic, fiscal and financial sector policies, programs and proposals. Percentage of recommendations / agreed-upon areas for improvement following audits and/or evaluations that are on track or have been implemented within the planned time frames. 100 per cent 100 per cent
Percentage of recommendations / agreed-upon areas for improvement following the annual federal budget post-mortem process that were implemented. 100 per cent 100 per cent

Program 1.2: Transfer and Taxation Payment Programs

Description

This Program enables the Government of Canada to meet its transfer and taxation payment commitments. The Program administers transfer and taxation payments to provinces and territories and Aboriginal governments in compliance with legislation and negotiated agreements. The Program also fulfills commitments and agreements with international financial organizations to support the economic advancement of developing countries. The Government of Canada sometimes enters into agreements or enacts legislation to respond to unforeseen pressures. These commitments can result in payments, generally statutory transfer payments, to a variety of recipients, including individuals, organizations and other levels of government.

Program Performance Analysis and Lessons Learned

The Department of Finance Canada administered transfer and taxation payments to provinces and territories as set out in legislation and managed the payment of amounts to provinces, territories and Aboriginal governments in accordance with the terms and conditions established in the Tax Collection Agreements, Tax Administration Agreements, Comprehensive Integrated Tax Coordination Agreements, the Federal-Provincial Fiscal Arrangements Act and the First Nations Goods and Services Tax Act.

Timely and accurate payments were made to provincial and territorial governments. The federal government provided almost $68 billion to provinces and territories under the Canada Health Transfer, the Canada Social Transfer, Equalization and Territorial Formula Financing programs.

The Department also ensured that transfer payment commitments to international financial organizations were efficiently funded. 

Budgetary Financial Resources (dollars)
2015–16
Main Estimates
2015–16
Planned Spending
2015–16
Total Authorities
Available for Use
2015–16
Actual Spending
(authorities used)
2015–16
Difference
(actual minus planned)
63,809,601,256 63,809,601,256 64,175,254,734 64,106,557,531 296,956,275
Human Resources (FTEs)
2015–16
Planned
2015–16
Actual
2015–16
Difference
(actual minus planned)
11 10 (1)

Actual spending for the Transfer and Taxation Payment Programs Program was $297 million more than planned. This variance was attributable to the calculations for some transfer payments not being finalized in time for inclusion in the 2015–16 Reports on Plans and Priorities and to adjustments to existing transfer payments made after the publication of the 2015–16 Report on Plans and Priorities.

Performance Results
Expected Results Performance Indicators Targets Actual Results
The Government of Canada meets its transfer and taxation payment commitments. Degree to which the Government of Canada is meeting its transfer and taxation payment commitments. Met Met

Program 1.3: Treasury and Financial Affairs

Description

This Program provides analysis, research and advice to ministers and senior government officials on the management of the treasury and the financial affairs of the Government of Canada. The Program ensures that the treasury and financial affairs of the Government of Canada are efficiently managed on behalf of Canadian taxpayers. The Program provides direction for Canada’s debt management activities, including the funding of debt and service costs for new borrowings. This Program manages investments in financial assets so that the Government of Canada can meet its liquidity needs. The Program supports the ongoing refinancing of government debt coming to maturity, the execution of the Budget Plan, and other financial operations of the government, including governance of the borrowing activities of major federal government-backed entities, such as Crown corporations. The Program also oversees the system that ensures that Canada has an adequate supply of circulating Canadian currency (banknotes and coins) to meet the needs of the Canadian economy.

Program Performance Analysis and Lessons Learned

The Department of Finance Canada worked with the Bank of Canada to proactively manage the debt and international reserves of the Government of Canada and to provide policy advice on activity in the domestic capital markets, ensuring that the treasury and financial affairs of the Government of Canada were well managed. In collaboration with the Bank of Canada, the government’s fiscal agent, the Department continued to provide funding to support government operations, and implemented a federal debt strategy that promoted a well-functioning Government of Canada debt market.

The Department provided comprehensive analysis of the borrowing needs of Crown corporations to the Minister of Finance and senior Departmental officials. All recommendations ensured that borrowing requests were prudent and cost-effective for the government as a whole and that they supported delivery of Crown corporation public policy mandates to Canadians.

In cooperation with the Bank of Canada and the Royal Canadian Mint, the Department continued to ensure that the ongoing needs of the Canadian economy for circulating banknotes and coinage were met.

Continual learning and improvement continued to be promoted by the implementation of evaluation findings. The Department implemented two recommendations that were scheduled to be implemented in 2015–16: one recommendation was from the Evaluation of the Retail Debt Program, and the other recommendation was from the Evaluation of the Asset Allocation Framework of the Exchange Fund Account.

Budgetary Financial Resources (dollars)
2015–16
Main Estimates
2015–16
Planned Spending
2015–16
Total Authorities
Available for Use
2015–16
Actual Spending
(authorities used)
2015–16
Difference
(actual minus planned)
25,726,000,000 25,726,000,000 22,793,429,403 22,793,429,403 (2,932,570,597)
Human Resources (FTEs)
2015–16
Planned
2015–16
Actual
2015–16
Difference
(actual minus planned)
28 29 1

Actual spending in the Treasury and Financial Affairs Program was $2.9 billion lower than planned spending. This was almost exclusively attributable to interest rates in 2015–16 being lower than what was anticipated by private sector economists at the time of the 2014 Update of Economic and Fiscal Projections.

Performance Results
Expected Results Performance Indicators Targets Actual Results
The treasury and financial affairs of the Government of Canada are well managed. Percentage of recommendations and agreed-upon areas for improvement following evaluations that are on track or have been implemented within the planned time frames. 100 per cent 100 per cent

Internal Services

Description

Internal Services are groups of related activities and resources that are administered to support the needs of programs and other corporate obligations of an organization. Internal Services include only those activities and resources that apply across an organization, and not those provided to a specific program. The groups of activities are Management and Oversight Services; Communications Services; Legal Services; Human Resources Management Services; Financial Management Services; Information Management Services; Information Technology Services; Real Property Services; Materiel Services; and Acquisition Services.

Program Performance Analysis and Lessons Learned

Pursuing excellence and high performance through increased collaboration, innovation, use of new technologies, and sound resources management

The Department developed and implemented collaborative tools and technologies in response to commitments identified in its Blueprint 2020 Action Plan. In support of information exchange and collaboration between branches, the Department launched several initiatives, such as a Virtual Library, a collaboration tool and a real-time co-authoring tool using SharePoint for the preparation of the federal budget, and InfoShare, a tool for the sharing of electronic information between branches.

In the spirit of increasing collaboration and innovation, the Department has provided all employees with WI-FI access in open, collaborative spaces and meeting rooms, giving employees flexibility in how and where to do their work. To further inspire and support collaboration, the Department hosted its first-ever Open House during National Public Service Week in June 2015.

The Department continued to promote excellence in human resources management, notably in its annual University Recruitment Campaign. A number of new measures were implemented to enhance the recruitment techniques when hiring EC Development Program participants.

Other key people management achievements include the introduction of simplified approaches to classification and job descriptions, a revised results-based and risk-based approach to staffing, and the implementation of a cost-effective learning strategy in collaboration with the Canada School of Public Service.

Ensuring a secure and reliable information technology infrastructure and implementing a collaborative, client-focused approach for information management

The Department of Finance Canada continued to make progress on advancing its Recordkeeping Implementation Plan and implementing necessary processes to protect the integrity of information resources of business value. The Executive Committee approved an Information Management (IM) Strategy to advance recordkeeping maturity and achieve full compliance with the Directive on Recordkeeping.

To strengthen IM and information technology (IT) governance, the Department expanded the terms of reference of the Management Advisory Committee to include oversight responsibility for IM and IT and established an internal IM/IT Consultation Group to further engage key departmental stakeholders on the planning and delivery of IM and IT priorities. The Department also leveraged the departmental planning process to collect data and information for the release of datasets in support of the Open Government initiative.

The Department continued to collaborate on the implementation of government-wide transformation activities in the areas of IM and IT. The Department worked in partnership with Shared Services Canada (SSC) to successfully migrate to the Government of Canada common email solution and continued to collaborate with SSC to migrate its dual network infrastructure to an SSC end-state data centre.

Budgetary Financial Resources (dollars)
2015–16
Main Estimates
2015–16
Planned Spending
2015–16
Total Authorities
Available for Use
2015–16
Actual Spending (authorities used)
2015–16
Difference
(actual minus planned)
39,931,317 39,931,317 46,584,433 43,808,353 3,877,036
Human Resources (FTEs)
2015–16
Planned
2015–16
Actual
2015–16
Difference
(actual minus planned)
253 271 18

Actual spending for Internal Services exceeded planned spending by $3.9 million as a result of expenditures funded through the Supplementary Estimates process. These expenditures included final expenditures associated with the 90 Elgin Crown Site redevelopment project and carry-forward funding of various corporate initiatives supporting all programs and pay list expenditures (parental and maternity allowances and entitlements on cessation of employment).

Section IV: Supplementary Information

Supporting Information on Lower-Level Programs

Supporting information on lower-level programs is available on the Department of Finance Canada’s website.

Supplementary Information Tables

The following supplementary information tables are available on the Department of Finance Canada’s website.

  • Departmental Sustainable Development Strategy
  • Details on Transfer Payment Programs of $5 Million or More
  • Horizontal Initiatives
  • Internal Audits and Evaluations
  • Response to Parliamentary Committees and External Audits
  • User Fees, Regulatory Charges and External Fees

Federal Tax Expenditures

The tax system can be used to achieve public policy objectives through the application of special measures such as low tax rates, exemptions, deductions, deferrals and credits. The Department of Finance Canada publishes cost estimates and projections for these measures annually in the Report on Federal Tax Expenditures. This report also provides detailed background information on tax expenditures, including descriptions, objectives, historical information and references to related federal spending programs. The tax measures presented in this report are the responsibility of the Minister of Finance.

Organizational Contact Information

Department of Finance Canada
14th Floor
90 Elgin Street
Ottawa, Ontario  K1A 0G5

Phone: 613-369-3710
Facsimile: 613-369-4065
TTY: 613-995-1455
Email: fin.financepublic-financepublique.fin@canada.ca

Media Enquiries
Phone: 613-369-4000

Comments or questions regarding Department of Finance Canada publications and budget documents
Email: fin.financepublic-financepublique.fin@canada.ca

Appendix: Definitions

appropriation (crédit): Any authority of Parliament to pay money out of the Consolidated Revenue Fund.

budgetary expenditures (dépenses budgétaires): Operating and capital expenditures; transfer payments to other levels of government, organizations or individuals; and payments to Crown corporations.

Departmental Performance Report (rapport ministériel sur le rendement): Reports on an appropriated organization’s actual accomplishments against the plans, priorities and expected results set out in the corresponding Reports on Plans and Priorities. These reports are tabled in Parliament in the fall.

full-time equivalent (équivalent temps plein): A measure of the extent to which an employee represents a full person-year charge against a departmental budget. Full-time equivalents are calculated as a ratio of assigned hours of work to scheduled hours of work. Scheduled hours of work are set out in collective agreements.

Government of Canada outcomes (résultats du gouvernement du Canada): A set of 16 high-level objectives defined for the government as a whole, grouped in four spending areas: economic affairs, social affairs, international affairs and government affairs.

Management, Resources and Results Structure (Structure de la gestion, des ressources et des résultats): A comprehensive framework that consists of an organization’s inventory of programs, resources, results, performance indicators and governance information. Programs and results are depicted in their hierarchical relationship to each other and to the Strategic Outcome(s) to which they contribute. The Management, Resources and Results Structure is developed from the Program Alignment Architecture.

non-budgetary expenditures (dépenses non budgétaires): Net outlays and receipts related to loans, investments and advances, which change the composition of the financial assets of the Government of Canada.

performance (rendement): What an organization did with its resources to achieve its results, how well those results compare to what the organization intended to achieve, and how well lessons learned have been identified.

performance indicator (indicateur de rendement): A qualitative or quantitative means of measuring an output or outcome, with the intention of gauging the performance of an organization, program, policy or initiative respecting expected results.

performance reporting (production de rapports sur le rendement): The process of communicating evidence-based performance information. Performance reporting supports decision making, accountability and transparency.

planned spending (dépenses prévues): For Reports on Plans and Priorities (RPPs) and Departmental Performance Reports (DPRs), planned spending refers to those amounts that receive Treasury Board approval by February 1. Therefore, planned spending may include amounts incremental to planned expenditures presented in the Main Estimates.

A department is expected to be aware of the authorities that it has sought and received. The determination of planned spending is a departmental responsibility, and departments must be able to defend the expenditure and accrual numbers presented in their RPPs and DPRs.

plans (plan): The articulation of strategic choices, which provides information on how an organization intends to achieve its priorities and associated results. Generally a plan will explain the logic behind the strategies chosen and tend to focus on actions that lead up to the expected result.

priorities (priorité): Plans or projects that an organization has chosen to focus and report on during the planning period. Priorities represent the things that are most important or what must be done first to support the achievement of the desired Strategic Outcome(s).

program (programme): A group of related resource inputs and activities that are managed to meet specific needs and to achieve intended results and that are treated as a budgetary unit.

Program Alignment Architecture (architecture d’alignement des programmes): A structured inventory of an organization’s programs depicting the hierarchical relationship between programs and the Strategic Outcome(s) to which they contribute.

Report on Plans and Priorities (rapport sur les plans et les priorités): Provides information on the plans and expected performance of appropriated organizations over a three-year period. These reports are tabled in Parliament each spring.

results (résultat): An external consequence attributed, in part, to an organization, policy, program or initiative. Results are not within the control of a single organization, policy, program or initiative; instead they are within the area of the organization’s influence.

statutory expenditures (dépenses législatives): Expenditures that Parliament has approved through legislation other than appropriation acts. The legislation sets out the purpose of the expenditures and the terms and conditions under which they may be made.

Strategic Outcome (résultat stratégique): A long-term and enduring benefit to Canadians that is linked to the organization’s mandate, vision and core functions.

sunset program (programme temporisé): A time-limited program that does not have an ongoing funding and policy authority. When the program is set to expire, a decision must be made whether to continue the program. In the case of a renewal, the decision specifies the scope, funding level and duration.

target (cible): A measurable performance or success level that an organization, program or initiative plans to achieve within a specified time period. Targets can be either quantitative or qualitative.

voted expenditures (dépenses votées): Expenditures that Parliament approves annually through an Appropriation Act. The Vote wording becomes the governing conditions under which these expenditures may be made.

Whole-of-Government Framework (cadre pangouvernemental): Maps the financial contributions of federal organizations receiving appropriations by aligning their Programs to a set of 16 government-wide, high-level outcome areas, grouped under four spending areas.


[1] Type is defined as follows: previously committed to—committed to in the first or second fiscal year prior to the subject year of the report; ongoing—committed to at least three fiscal years prior to the subject year of the report; and new—newly committed to in the reporting year of the Report on Plans and Priorities or the Departmental Performance Report.