The Budget outlines the government's fiscal,
social and economic policies and priorities. It also includes the government's efforts to reconcile its
spending obligations and revenue projections for the upcoming fiscal year. Typically, the Budget is
presented in the second half of February, although the Government is under no obligation to do so.
The Estimates, along with the Budget and Economic and Fiscal Update, reflect the
Government's annual budget planning and resource allocation priorities.
Each year, the Government prepares Estimates in support of its request to Parliament
for authority to spend public funds. This request is formalized through the tabling of appropriation bills
in Parliament. The Estimates, which are tabled in the House of Commons by the President of the
Treasury Board, consist of three parts:
Part I - The Government Expense Plan provides an overview of federal
spending and summarizes the relationship of the key elements of the Main
Estimates to the current Expense Plan.
Part II - The Main Estimates directly support the Appropriation Act. The
Main Estimates identify the spending authorities (Votes) and amounts to be
included in subsequent appropriation bills. Parliament will be asked to approve
these Votes to enable the government to proceed with its spending plans. Parts
I and II of the Estimates are tabled concurrently on or before March 1.
Use the drop-down menu to view information relating to the Main Estimates for a particular year.
Part III is divided into two components:
Reports on Plans and Priorities (RPPs) are individual expenditure plans for each
department and agency (excluding Crown Corporations) that elaborate on, and supplement, the information
contained in the Main Estimates. They provide increased levels of details with regards to planned spending,
on a strategic outcome and program activity basis, and describe planned priorities and expected results.
The RPPs also provide details on human resource requirements, major capital projects, grants and
contributions, and net program costs covering a three-year time horizon. These documents are normally
tabled in the spring.
Use the drop-down menu to view information relating to Reports on Plans and Priorities for a particular year.
Departmental Performance Reports (DPRs) are individual department
and agency accounts of results achieved against planned performance
expectations, as set out in respective RPPs. The Departmental Performance
Reports cover the most recently completed fiscal year and are normally
tabled in the fall.
Use the drop-down menu to view information relating to Departmental Performance Reports for a particular year.
Note that the tabling of Departmental Performance Reports marks the end of the Reporting Cycle.
Supplementary Estimates
Since the Main Estimates are prepared well in advance of the beginning of a fiscal
year, they do not always include the total expenses that are provided in the
most recent Budget. For example, the Main Estimates would not include
expenditures for initiatives announced in the Budget that require separate
legislation or further development to implement.
Supplementary Estimates permit
these requirements to be met within the overall planned expense levels provided
for in the Budget or the Economic and Fiscal Update but not reflected in the Main
Estimates.
Supplementary Estimates also provide an update on significant changes to expenditure forecasts of major
statutory items. In addition, they are used to seek Parliamentary approval for such items as: transfers of
money between votes; debt deletion; loan guarantees; new or increased grants; and changes to vote wording.
Normally there are two Supplementary Estimates documents published each year. Each document is identified
sequentially by alphabet (A, B, C, etc.). The first normal or regular Supplementary Estimates document is
tabled in late October and the final document in late February. Depending on timing requirements
related to government spending priorities, an additional Supplementary Estimate may be tabled in the
supply period ending in June.
Use the drop-down menu to view information relating to the Supplementary Estimates for a particular year.
Appropriation Acts for Main Estimates
When the Main Estimates are tabled in the House they are referred to various Standing Committees who must report back to the House (no later than May 31), on their review of the Estimates.
To provide for ongoing operations while the Main Estimates are under review the Treasury Board
Secretariat prepares an Interim Supply Bill (generally referred to as
Appropriation Act No. 1).
The Interim Supply Bill displays amounts of monies departments and agencies
need to conduct their business over a three-month period.
The Bill is tabled and passed by the House of Commons and forwarded to the Senate. Once the Senate has
dealt with the Bill, the House and the Senate will gather and a ceremony-like petition will be presented to
the Crown to grant Royal Assent. Once Royal Assent is granted the Bill becomes law.
At the end of the three months the Treasury Board Secretariat prepares
a Full Supply Bill which displays the remaining monies to be released.
The Bill is tabled and passed by the House of Commons and forwarded to the Senate. Once the Senate
has dealt with the Bill, the House and the Senate present the Bill to the Crown to grant Royal Assent.
Once Royal Assent is granted the Bill becomes law.
Appropriation Acts for Supplementary Estimates
All supply bills for Supplementary Estimates are full supply bills which means they are granted the full amount being asked for. The Treasury Board Secretariat will prepare a full supply bill following the tabling of each Supplementary Estimates publication.
Use the drop-down menu to view information relating to Appropriation Act for a particular year.
Canada's Performance
Canada's Performance is an annual report to Parliament on the federal
government's contribution to Canada's performance as a nation - highlighting both strengths and areas for
improvement. Canada's Performance provides a government-wide overview that enables spending and
performance information to be presented in a comprehensible format, easily accessible to Parliamentarians
and Canadians.
To provide a broad overview of the federal government's initiatives, commitments, and achievements in
relation to long-term benefits for Canadians, past reports are structured around three key spending
areas: Economic, Social and International Affairs. Canada's Performance is a companion piece for the Departmental Performance Reports and the electronic version helps parliamentarians and Canadians find the information they need in the individual performance reports. It also assists the reader in determining which strategic outcomes federal organizations work to achieve.
Use the drop-down menu to view information relating to Canada's Performance for a particular year.
Public Accounts of Canada
The Public Accounts of Canada is the report of the Government of Canada prepared each fiscal year by the Receiver General.
The report covers the fiscal year of the Government, which ends on March 31, and is prepared from data contained in the accounts of Canada and from more detailed records maintained in departments and agencies. The accounts of Canada is the centralized record of the Government's financial transactions maintained by the Receiver General in which the transactions of all departments and agencies are summarized. Each department and agency is responsible for reconciling its accounts to the control accounts of the Receiver General, and for maintaining detailed records of the transactions in their accounts.
The Public Accounts of Canada is produced in three volumes:
- Volume I presents the financial statements of Canada on which the Auditor General
has expressed an opinion and provided her observations; a discussion and analysis of the financial
statements and a ten-year comparison of financial information; analyses of revenues and expenses, and
of asset and liability accounts; and various other statements.
- Volume II presents the financial operations of the Government, segregated by
ministry and is designed to reflect as closely as possible the form and content of Part II of the Main
Estimates.
- Volume III presents additional information and analyses as follows:
- financial statements of revolving funds
- supplementary information required by the Financial Administration Act
- professional and special services
- acquisition of land, buildings and works
- acquisition of machinery and equipment
- transfer payments
- public debt charges
- payments of claims against the Crown, ex gratia payments and Court awards
- federal-provincial shared-cost programs
- other Government-wide information
- other miscellaneous information
Click here to obtain the latest information relating to
the Public Accounts.
The Public Accounts of Canada for previous years starting with 1995 are available in a PDF format from the Library and Archives Canada
Dissolution of Parliament
Governor General Special Warrants (Special Warrants) are
the established instrument for obtaining Supply when Parliament is dissolved for
the purposes of a general election.
The Financial Administration Act requires the following conditions to be met before
Special Warrants are issued:
- Parliament is dissolved;
- A Minister has reported that an expenditure is urgently required for the public good; and
- The President of the Treasury Board has reported that there is no appropriation (a sum of money
allocated by Parliament for a specific purpose) for the payment.
Special Warrants cannot be used to increase or establish new grants, delete debts, or change
limits on the issuance of loans or loan guarantees. Special Warrants cannot be used to create new
organizations or programs that require new votes (spending authorities), transfer funds between votes, or
to approve new revenue re-spending authorities or revolving funds.
Use the drop-down menu to view information relating to Governor General Special Warrants for a
particular year.
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