ARCHIVED - Department of Finance Canada - Supplementary Tables

Name of transfer payment program: Debt Payments to International Organizations on Behalf of Poor Countries

Start date: 2005–06

End date: Ongoing

Description: Payments for Canada's commitment to the G8-led Multilateral Debt Relief Initiative

Strategic outcome: A strong and sustainable economy, resulting in increasing standards of living and improved quality of life for Canadians

Results achieved: Responsible administration of financial obligations under the Multilateral Debt Relief Initiative

Comment on variance: Not applicable

Audit/evaluation completed or planned: Evaluation completed. The Department's Audit and Evaluation Committee approved the report of the Evaluation of Canada's International Debt Relief Initiatives on March 25, 2010. Multilateral debt-relief initiatives and their related transfer payments were found to be functioning well and no major changes to the design or delivery were required. 

Name of transfer payment program: Compensation to Canadian Agencies or Entities Established by an Act of Parliament for Reduction of Debts of Debtor Countries

Start date: 1991–92

End date: Ongoing

Description: Compensation to Export Development Canada (EDC) and the Canadian Wheat Board (CWB) for reduction of debts of debtor countries

Strategic outcome: A strong and sustainable economy, resulting in increasing standards of living and improved quality of life for Canadians

Results achieved: Timely and accurate payments to the EDC and the CWB to compensate for debt relief to debtor countries

Comment on variance: Variance between actual and planned spending in 2009–10 is attributable to three countries (Republic of Congo, the Democratic Republic of Congo, and the Ivory Coast) not receiving anticipated debt relief because of delays in their achieving required debt-relief targets, which has consequently delayed the timing of debt-relief payments. The variance in actual spending between years results from the fact that debt-relief payments are determined by the number of countries completing the debt-relief process and the amount they owe to Canada and Canadian agencies. Both of these factors fluctuate from year to year as countries move at their own pace through the debt-relief process. 

Audit/evaluation completed or planned: Evaluation completed. The Department's Audit and Evaluation Committee approved the report of the Evaluation of Canada's International Debt Relief Initiatives on March 25, 2010. Bilateral debt-relief initiatives and their related transfer payments were found to be functioning well and no major changes to the design or delivery were required.

Name of transfer payment program: Toronto Waterfront Revitalization Initiative

Start date: April 2001

End date: March 31, 2011

Description: The Toronto Waterfront Revitalization Initiative (TWRI) is both an infrastructure and an urban renewal investment. The goals of the initiative include positioning Canada, Ontario, and Toronto in the new economy and thus ensuring Canada's continued success in the global economy. This includes increasing economic growth and development opportunities; recognizing the intrinsic links between economic, social, and environmental health; enhancing the quality of life in Toronto; and encouraging sustainable urban development.

Strategic outcome: A strong and sustainable economy, resulting in increasing standards of living and improved quality of life for Canadians

Results achieved: Five TWRI projects receiving federal funding were completed and closed during 2009–10. Most of these completed projects involved preliminary design; the bulk of the construction is expected to occur during the remainder of the TWRI program, currently slated to sunset on March 31, 2011. Projects that were completed and opened for public use during 2009–10 include the Rees and Simcoe WaveDecks, which enhance pedestrian access to the Lake Ontario waterfront. In addition, work was carried out on several projects that are scheduled to open in the summer of 2010. Capital work is ongoing on a number of other projects receiving federal funding.

Comment on variance: Due to the nature and environment of the TWRI (e.g., construction delays due to labour disputes and bad weather, challenges of getting all three levels of government to approve and sign certain contribution agreements), the entire budget was not spent within the fiscal year. The variance of $19.76 million between planned spending and actual spending has been carried forward as funding for 2010–11.

Audit/evaluation completed or planned: The Department's Internal Audit and Evaluation carried out a follow-up audit of the 2005 audit of the TWRI that was conducted while responsibility for the program was housed at Human Resources and Skills Development Canada (HRSDC). The Department's follow-up audit concluded that all twelve recommendations in the HRSDC audit had been fully implemented by the federal TWRI Secretariat. As per the Tri-Governmental Audit Plan, project audits were carried out by the federal TWRI Secretariat in 2009–10 on the Contribution Agreements for the Transitional Sports Fields, the Don River Park Design, and the Harbourfront Centre Canada Square Feasibility Study. Two project audits are planned for 2010–11. 

Name of transfer payment program: Harbourfront Centre Funding Program

Start date: March 2006

End date: March 31, 2011

Description: The Harbourfront Centre Funding Program (HCFP) provides operational funding support to Harbourfront Centre until March 31, 2011. Such support assists Harbourfront Centre in covering its fixed operational costs. It also facilitates Harbourfront Centre's ability to leverage funding from other levels of government and to pursue other revenue-generating strategies that allow the organization to provide the general public with continued access to cultural, recreational, and educational programs and activities on the Toronto waterfront.

Strategic outcome: A strong and sustainable economy, resulting in increasing standards of living and improved quality of life for Canadians

Results achieved: The program provided a stable foundation for Harbourfront Centre's administration and operations and ongoing community access to the site and capital facilities. The federal contribution allowed Harbourfront Centre to remain open, providing community and cultural programming for the general public on the Toronto waterfront.

Comment on variance: Not applicable

Audit/evaluation completed or planned: A federal desk audit of the HCFP concluded that the funds were being spent according to the Terms and Conditions of the program. Work on a summative evaluation of the HCFP began in January 2010 and another federal desk audit will take place in 2010–11.

Name of transfer payment program: Payments to the International Development Association

Start date: 1960–61

End date: Ongoing

Description: Encashment of demand notes to allow the International Development Association (IDA) to disburse concessional financing for development projects and programs in the world's poorest countries

Strategic outcome: A strong and sustainable economy, resulting in increasing standards of living and improved quality of life for Canadians

Results achieved: Financial obligations to the IDA were responsibly administrated. The results of IDA operations are detailed in the Report on Operations Under the Breton Woods and Related Agreements Act that is tabled annually in Parliament.

Comment on variance: Not applicable

Audit/evaluation completed or planned: None

Name of transfer payment program: Fiscal Equalization (Part I—Federal-Provincial Fiscal Arrangements Act)

Start date: 1957

End date: Ongoing

Description: Equalization payments are made to provincial governments in fulfillment of the constitutional commitment to ensure provincial governments have sufficient revenues to provide reasonably comparable levels of public services at reasonably comparable levels of taxation. Equalization payments are unconditional. In 2009–10, six provinces received payments under this program.

Strategic outcome: A strong and sustainable economy, resulting in increasing standards of living and improved quality of life for Canadians

Results achieved: Timely and accurate payments that met all legislative requirements for financial support to provinces

Comments on variance: The variance between planned spending and actual spending in 2009–10 is due to the Minister of Finance's November 2008 announcement of a sustainable growth path for the Equalization program, based on a three-year moving average of nominal GDP growth, and an Equalization level for 2009–10 of $14.185 billion. This was legislated in Budget 2009. The planned spending figure of $16.086 billion was based on the formula that was in place prior to the 2009 budget.

The changes in actual expenditures between 2009–10 and 2008–09 reflect the increase in the size of the program based on the sustainable growth path legislated in Budget 2009, which grows the program envelope at the three-year moving average of nominal GDP growth.

Audit/evaluation completed or planned: The Department's Internal Audit and Evaluation is conducting an audit. Annual audit by the Office of the Auditor General of Canada was completed and no issues were identified.

Name of transfer payment program: Territorial Formula Financing (Part I.1—Federal-Provincial Fiscal Arrangements Act)

Start date: 1985

End date: Ongoing

Description: Territorial Formula Financing payments are made to all territorial governments to provide the resources they need to deliver services comparable to those delivered by provincial governments, taking into account the high costs and unique challenges in the North.

Strategic outcome: A strong and sustainable economy, resulting in increasing standards of living and improved quality of life for Canadians

Results achieved: Timely and accurate payments that met all legislative requirements for financial support to territories

Comment on variance: Not applicable

Audit/evaluation completed or planned: The Department's Internal Audit and Evaluation is conducting an audit. Annual audit by the Office of the Auditor General of Canada was completed and no issues were identified.

Name of transfer payment program: Canada Health Transfer (Part V.1—Federal-Provincial Fiscal Arrangements Act)

Start date: 2004

End date: Ongoing

Description: The Canada Health Transfer (CHT) provides equal per capita support for health care, a shared national priority, through cash and tax point transfers to provincial and territorial governments. The CHT supports the government's commitment to maintain the national criteria and conditions of the Canada Health Act (comprehensiveness, universality, portability, accessibility, and public administration), the prohibitions against user fees and extra-billing, as well as the 2000, 2003, and 2004 Health Accords.

Strategic outcome: A strong and sustainable economy, resulting in increasing standards of living and improved quality of life for Canadians

Results achieved: Timely and accurate payments that met all legislative requirements for financial support to provinces and territories in support of the principles of the Canada Health Act

Comments on variance: The variance between planned spending and actual spending is due to the fact that planned spending does not include the amounts added as a result of the fall 2009 re-estimates of prior years. Budget 2007 legislated additional funding to provinces and territories to ensure that their CHT payments were not lower than the 2007–08 amounts they would have received prior to the introduction of other changes in Budget 2007. These amounts are recomputed on a regular basis. In addition, the planned spending did not include March 2010 deductions under the Canada Health Act.

The variance in actual spending between 2008–09 and 2009–10 is due to the CHT increasing
by 6 per cent each year. Added to this amount each year is the funding from Budget 2007,
noted above, to ensure that CHT payments to provinces and territories were not lower than the 2007–08 amounts they would otherwise have received. In addition, the actual expenditures for each fiscal year include (different) amounts for deductions under the Canada Health Act.

Audit/evaluation completed or planned: The Department's Internal Audit and Evaluation is conducting an audit. Annual audit by the Office of the Auditor General of Canada was completed and no issues were identified.

Name of transfer payment program: Canada Social Transfer (Part V.1—Federal-Provincial Fiscal Arrangements Act)

Start date: 2004

End date: Ongoing

Description: The Canada Social Transfer (CST) provides equal per capita cash as well as tax point transfers to provincial and territorial governments to assist them in financing shared national priorities—social programs, post‑secondary education, and programs for children. The CST gives provinces and territories the flexibility to allocate payments among supported areas according to their own priorities and supports the government's commitment to prohibit minimum residency requirements for social assistance.

Strategic outcome: A strong and sustainable economy, resulting in increasing standards of living and improved quality of life for Canadians

Results achieved: Timely and accurate payments that met all legislative requirements for financial support to provinces and territories

Comments on variance: The variance between planned spending and actual spending is due to the fact that planned spending does not include the changes resulting from the fall 2009 re-estimates of the current and prior years. Budget 2007 legislated additional funding to provinces and territories to ensure that their CST payments were not lower than the 2007–08 amounts they would have received prior to the introduction of other changes in Budget 2007. These amounts are recomputed on a regular basis.

Audit/evaluation completed or planned: The Department's Internal Audit and Evaluation is conducting an audit. Annual audit by the Office of the Auditor General of Canada was completed and no issues were identified.

Name of transfer payment program: Wait Times Reduction Transfer (Part V.1—Federal-Provincial Fiscal Arrangements Act)

Start date: 2009–10

End date: 2013–14

Description: Per capita support to provinces and territories to help reduce wait times in the health care system, primarily in support of human resources and tools to manage wait times

Strategic outcome: A strong and sustainable economy, resulting in increasing standards of living and improved quality of life for Canadians

Results achieved: Timely and accurate payments that met all legislative requirements for financial support to provinces and territories

Comment on variance: Not applicable

Audit/evaluation completed or planned: Annual audit by Office of the Auditor General of Canada was completed and no issues were identified.

Name of transfer payment program: Statutory Subsidies (Constitution Acts, 1867–1982, and Other Statutory Authorities)

Start date: 1867

End date: Ongoing

Description: The statutory subsidies provide a source of funding to provinces in accordance with terms of entry into Confederation.

Strategic outcome: A strong and sustainable economy, resulting in increasing standards of living and improved quality of life for Canadians

Results achieved: Timely and accurate payments that met all legislative requirements for financial support to provinces

Comment on variance: The variance between planned spending and actual spending is due to the fact that the planned spending amount was an estimate. These payments are computed twice per fiscal year and are based on population.

Audit/evaluation completed or planned: Annual audit by Office of the Auditor General of Canada was completed and no issues were identified.

Name of transfer payment program: Youth Allowances Recovery (Federal-Provincial Fiscal Revision Act, 1964)

Start date: 1964

End date: Ongoing

Description: The Youth Allowances Recovery is a recovery from the Province of Quebec for an additional tax point transfer (three points) above and beyond the Canada Health Transfer and Canada Social Transfer tax point transfers. In the 1960s, Quebec chose to use the federal government's contracting-out arrangements for certain federal-provincial programs. Quebec continues to receive the value of these tax points through its own income tax system and reimburses the Government of Canada for the discontinued programs for which it had received a tax point transfer. Taken together, the Alternative Payments for Standing Programs and the Youth Allowances Recovery are known as the "Quebec Abatement" and ensure that all provinces are treated similarly.

Strategic outcome: A strong and sustainable economy, resulting in increasing standards of living and improved quality of life for Canadians

Results achieved: Timely and accurate recoveries that met all legislative requirements

Comments on variance: The variance between the planned and actual spending amounts is a result of prior year adjustments as well as a revised estimate of the 2009–10 recovery made in March 2010.

The variance between 2008–09 and 2009–10 arose because the recovery in 2009–10 was much greater than that for 2008–09 as a result of Quebec making a payment in 2007–08 toward its 2008–09 obligation as well as changes in the value of tax points used to calculate the recovery.

Audit/evaluation completed or planned: Annual audit by Office of the Auditor General of Canada was completed and no issues were identified.

Name of transfer payment program: Alternative Payments for Standing Programs (Part VI—Federal-Provincial Fiscal Arrangements Act)

Start date: 1977

End date: Ongoing

Description: The Alternative Payments for Standing Programs is a recovery from the Province of Quebec for an additional tax point transfer (13.5 points) above and beyond the Canada Health Transfer (CHT) and Canada Social Transfer (CST) tax point transfers. In the 1960s, Quebec chose to use the federal government's contracting-out arrangements for certain federal-provincial programs. Since, like other provinces, Quebec receives its full cash entitlement under the CHT and CST, the value of these tax points is reimbursed to the Government of Canada each year. Taken together, the Alternative Payments for Standing Programs and the Youth Allowances Recovery are known as the "Quebec Abatement" and ensure that all provinces are treated similarly.

Strategic outcome: A strong and sustainable economy, resulting in increasing standards of living and improved quality of life for Canadians

Results achieved: Timely and accurate recoveries that met all legislative requirements

Comments on variance: The variance between planned spending and actual spending is a result of prior year adjustments arising from the Estimates cycle as well as a revised estimate of 2009–10 recoveries made in February 2010.

The recovery for 2009–10 was lower than that for 2008–09 because the value of the estimated tax points was lower in that year. 

Audit/evaluation completed or planned: Annual audit by Office of the Auditor General of Canada was completed and no issues were identified.

Name of transfer payment program: Incentive for Provinces to Eliminate Taxes on Capital (Part IV—Federal-Provincial Fiscal Arrangements Act)

Start date: 2008–09

End date: 2012–13

Description: Financial incentive to encourage provinces to accelerate the elimination of provincial capital taxes or restructure an existing capital tax on financial institutions into a minimum tax

Strategic outcome: A strong and sustainable economy, resulting in increasing standards of living and improved quality of life for Canadians

Results achieved: Increased competitiveness of Canadian businesses by strengthening Canada's business tax advantage

Comments on variance: The difference between planned and actual spending for 2009–10 is due to the fact that payment of certain amounts originally planned for 2008–09 did not occur and was instead carried over to 2009–10, as provincial information was not provided in time for a payment in 2008–09.

Audit/evaluation completed or planned: None

Name of transfer payment program: Payment to Ontario related to the Canada Health Transfer (Part V.1—Federal-Provincial Fiscal Arrangements Act)

Start date: 2009–10

End date: 2010–11

Description: Part V.1 of the Federal-Provincial Fiscal Arrangements Act provides separate payments to Ontario outside of the Canada Health Transfer (CHT) cash envelope for 2009–10 and 2010–11 to ensure that its per capita cash entitlements in relation to the CHT are the same as for other Equalization-receiving provinces.

Strategic outcome: A strong and sustainable economy, resulting in increasing standards of living and improved quality of life for Canadians

Results achieved: Timely and accurate payment that met all legislative requirements for financial support to Ontario

Comment on variance: The difference between planned and actual spending reflects the fact that legislation was not passed in time to meet publication deadlines for the 2009–10 Main Estimates.

Audit/evaluation completed or planned: Annual audit by Office of the Auditor General of Canada was completed and no issues were identified.

Name of transfer payment program: Payment to Nova Scotia for Offshore Petroleum Resources

End date: 2009–10

Description: Crown Share Adjustment Payments are paid to the Province of Nova Scotia to compensate it for the monies it would have hypothetically received if it had exercised the option of acquiring a portion of the federal Crown share as previously specified under the National Energy Program (NEP). In September 2008, Nova Scotia received $234.4 million for past payments up to March 31, 2008. In March 2010, Nova Scotia received an additional $174.5 million as payment for the 2008–09 and 2009–10 fiscal years.

Strategic outcome: A strong and sustainable economy, resulting in increasing standards of living and improved quality of life for Canadians

Results achieved: Timely and accurate payment that met all legislative requirements for financial support to Nova Scotia

Comment on variance: The difference between planned and actual spending reflects the fact that legislation was not passed in time to meet publication deadlines for the 2009–10 Main Estimates.

Audit/evaluation completed or planned: Annual audit by Office of the Auditor General of Canada was completed and no issues were identified.

Name of transfer payment program: Transitional assistance to provinces entering into the harmonized value-added tax framework (Part III.1—Federal-Provincial Fiscal Arrangements Act)

Start date: 2009–10

End date: 2011–12

Description: In accordance with the November 2009 Canada–British Columbia Comprehensive Integrated Tax Coordination Agreement (CITCA), British Columbia is entitled to receive a total of $1.599 billion in payments for transitional assistance in respect of sales tax harmonization. The $250 million paid to British Columbia in 2009–10 was the first of three instalments. On July 1, 2010, the province became eligible for the second instalment, a $769 million payment, and on July 1, 2011, the province will receive a final instalment of $580 million.

Strategic outcome: A strong and sustainable economy, resulting in increasing standards of living and improved quality of life for Canadians

Results achieved: Timely and accurate payment made to British Columbia in accordance with the terms of the Canada–British Columbia CITCA

Comment on variance: The schedule for transitional assistance payments to British Columbia in respect of sales tax harmonization was established in the November 2009 CITCA and further refined in March 2010 through an exchange of letters between the federal and British Columbia Ministers of Finance. This information was not available in early 2009 at the time of production of the 2009–10 Report on Plans and Priorities.

Audit/evaluation completed or planned: None

Name of transfer payment program: Transitional Adjustment Payment to Nova Scotia (Budget Implementation Act, 2009)

Start date: 2009–10

End date: 2009–10

Description: The Budget Implementation Act, 2009 allowed for a transitional adjustment payment to Nova Scotia to ensure full protection from a decline in its Equalization payment for 2009–10 relative to 2008–09 without consideration of its additional fiscal equalization offset payments under the Nova Scotia and Newfoundland and Labrador Additional Fiscal Equalization Offset Payments Act.

Strategic outcome: A strong and sustainable economy, resulting in increasing standards of living and improved quality of life for Canadians

Results achieved: Timely and accurate payment that met all legislative requirements for financial support to Nova Scotia

Comment on variance: The difference between planned and actual spending reflects the fact that legislation was not passed in time to meet publication deadlines for the 2009–10 Main Estimates.

Audit/evaluation completed or planned: Annual audit by Office of the Auditor General of Canada was completed and no issues were identified.