Appropriation Acts (Supply Bills)

An appropriation act begins as a supply bill (sometimes referred to as a money bill). Once the bill is approved by Parliament and then granted royal assent, it becomes an appropriation act. The appropriation act is the vehicle through which expenditures from the Consolidated Revenue Fund are authorized in order to pay for government programs and services.

Both the Main Estimates and the Supplementary Estimates require appropriation acts (see below for further details).

Each year, appropriation acts are approved by Parliament through royal assent:

Current Appropriation Act Publications

Archived Appropriation Act Publications

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Appropriation Acts for Main Estimates

When the Main Estimates are tabled in the House of Commons, they are referred to various Standing Committees that must report back to the House of Commons (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 that departments and agencies need to conduct their business over a three-month period.

The interim supply bill is introduced 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 (generally referred to as Appropriation Act No. 2), which displays the remaining monies to be released. The full supply bill goes through the same process as the interim supply bill.

Appropriation Acts for Supplementary Estimates

There is only one supply bill for Supplementary Estimates for the full amount being requested; there is no split between an interim and full supply bill. Supplementary Estimates, as with the Main Estimates, are referred to various Standing Committees of the House of Commons.

The Treasury Board Secretariat prepares a supply bill following the tabling of each Supplementary Estimates publication. The supply bills for the Supplementary Estimates go through the same process as the supply bills for the Main Estimates.

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