Preface

General Information

This document summarizes the issue of Governor General Special Warrants (Special Warrants) during the period November 29, 2005 to May 15, 2006, when Parliament was dissolved for the purposes of a general election.

Section 30 of the Financial Administration Act provides the rules governing the use of Special Warrants, and it stipulates that a statement on the use of Special Warrants must be tabled within 15 days of Parliament's return.

In previous periods (1980 and 1990) when the use of Special Warrants spanned two fiscal years, two separate reports were tabled in Parliament. The advantage of two reports was that the two fiscal periods were dealt with individually and kept separate. From an accounting perspective this is preferable. However, a disadvantage is that there was no summary overview that provided information on the full use of Special Warrants during the full period of dissolution. The reports were also limited in the amount of detailed information that was provided to Parliamentarians.

In keeping with the government's efforts to improve the reporting of financial information to Parliament and to Canadians, and to increase the transparency of information in Estimates documents, this report reflects many of the improvements that have been introduced in both the Main and Supplementary Estimates over the past two years. Furthermore, only one document is being tabled, instead of two, to inform parliamentarians on the use of Special Warrants and it is laid out in three distinct sections.

The first section provides an introduction to Special Warrants - what they are and why they are used. In addition, it provides an overview of the process that was put in place to deal with the 2005-2006 and the 2006-2007 spending requirements of organizations.

The second section deals specifically with the use of Special Warrants during the 2005-2006 fiscal year - the period from November 29, 2005 to March 31, 2006. In addition to a number of tables summarizing the use of the Special Warrants for this period, detailed organizational information is provided. This information highlights the total spending authority available to an organization over this period and how much of that spending authority was provided through the issuance of Special Warrants. The structure of the information in this section is similar to that of the Supplementary Estimates documents. In fact, many of the initiatives that are presented in this section were tabled as part of the 2005-2006 Supplementary Estimates (A) on October 27, 2005. However, as a result of the election call on November 29, 2005, the supply legislation relating to these Estimates was not introduced in Parliament.

This section is intended to identify those supplementary items that ultimately gave rise to the need for the Special Warrants. This approach highlights the obligation on the part of organizations to exhaust their existing spending authority to meet new and urgent requirements before requesting the issue of a Special Warrant.

The third section deals with the use of Special Warrants required to fund the core operations of government for the new fiscal year, beginning April 1 and up to, and including, May 15, 2006. A Special Warrant for this period was required since Parliament had not returned before April 1, 2006 and, hence, the normal process allowing for the provision of interim supply was not available. The spending outlined in this section of the Special Warrant report is consistent with the spending estimates that will be provided in the 2006-2007 Main Estimates and are, therefore, presented on the same basis.


Section One

An Introduction to Governor General Special Warrants


Section One - An Introduction to Governor General Special Warrants

Governor General Special Warrants are the established instrument for obtaining supply when Parliament is dissolved for the purposes of a general election. As such, Governor General Special Warrants make it possible for the core operations of government to continue even though Parliament is not sitting and the normal supply process has been interrupted.

Normally, the supply process has three requirements: an appropriation bill be tabled in Parliament; the bill be adopted and receive Royal Assent; and the issuance by the Governor General of a Warrant authorizing the government to withdraw funds from the Consolidated Revenue Fund.

When access to the normal process of supply is not available, Section 30 of the Financial Administration Act confers on the Governor in Council a separate and independent authority to recommend to the Governor General to authorize payments out of the Consolidated Revenue Fund. This process involves the application of an authority known as the Governor General Special Warrant (Special Warrant).

A brief history

The use of Special Warrants pre-dates Confederation. In 1864, the Parliament of the United Province of Lower and Upper Canada approved a bill including a provision for Special Warrants when Parliament was not in session. This Act provided that the Governor in Council could authorize expenditures relating to an accident to any public work or building, where there was no available appropriation from which to make the payment and without the prior approval of Parliament.

In 1866, this provision was extended to include expenditures required for the militia to provide for the defence of the province against Fenian raids; an emergency that was not covered by the 1864 Act. A year later, in 1867, the new Parliament adopted an enhanced provision for Special Warrants recognizing that Special Warrants could be used, when Parliament was not in session, to cover any unforeseen expenditures urgently or immediately required for the public good.

By 1896, the application was broadened even further to recognize that the payment of civil employees was considered to be urgently required for the public good. At the time, Parliament had dissolved without granting sufficient supply to cover the regular salaries of public servants. This application was the first time that Special Warrants were used to meet ongoing requirements that were normally met through normal supply processes. As such, it established the precedent that has been relied on up to, and including, the current day. It also became the custom to introduce a supply bill which included amounts provided through Special Warrants shortly after the new Parliament returned.

In 1951, the first Financial Administration Act was passed and the section on Special Warrants was largely a re-enactment of the existing provisions but with some clarification in language. However, two significant changes were introduced:

In addition, the Financial Administration Act contained, for the first time, a definition of "not in session". Special Warrants could now be issued when Parliament was under adjournment sine die or to a day not more than two weeks after the need arose. Previous legislation restricted the use of these Special Warrants to when Parliament was not in session (that is prorogued or dissolved).

In 1958, the Act to Amend the Financial Administration Act provided further clarity as to the circumstances under which Special Warrants could be used; and, to provide an opportunity to prompt parliamentary consideration of  Special Warrants when they were used. It did so by stipulating that any Special Warrant should be deemed to be included in, and not in addition to, the amounts appropriated in the next Appropriation Act .

The provisions for Special Warrants went largely unchanged until 1997 when what are commonly known as the Milliken amendments were introduced into the Financial Administration Act . These amendments focussed on two key areas: the timing and the duration of Special Warrants. As a result of these changes, Special Warrants can only be issued:

Since 1997, there have been no further significant amendments to Section 30 of the Financial Administration Act and it is this version that guides the use of Special Warrants today.

Section 30 of the Financial Administration Act

According to Section 30 of the Financial Administration Act , there are three basic conditions that must be met before a Special Warrant can be issued:

While the first two conditions are questions of fact, the satisfaction of the urgency condition is subjective and has been accepted over time as a judgment of the Minister responsible.

Section 30 stipulates further that, upon the receipt of the reports of the appropriate Ministers and the report of the President of the Treasury Board that no appropriation exists from which to make the payment, the Governor in Council may, by order, direct the preparation of a Special Warrant to be signed by the Governor General. This Special Warrant authorizes that the payments can be made directly from the Consolidated Revenue Fund.

One of the important characteristics of Special Warrants is that they can provide supply to make a payment but they cannot confer an authority that requires the approval of Parliament. This, consequently, limits the use of Special Warrants to those situations where authority is provided through separate legislation or through an Appropriation Act that has been approved and is in effect for at least one fiscal year. The basis for many of the limitations imposed on the use of Special Warrants revolves around these authorities. As the implications vary, and are dependent on the timing within a fiscal year, they are discussed separately under the next section of this introduction entitled "Current Context".

In addition to the three basic conditions that must apply prior to the issuance of a Special Warrant, there are a number of precedents that have evolved over the years relating to its application.

a.       Duration of the use of Special Warrants
 
  The requirement that no Special Warrant be issued beyond 60 days after the return of writs (February 13, 2006) placed a moratorium on the issue of Special Warrants as of April 13, 2006. Therefore, had Parliament not returned April 3, 2006, Special Warrants could have been issued up to April 13, 2006. Of course, once Parliament returned on April 3, 2006 no further Special Warrants could be issued.
 
  The critical distinction in these limitations is between "issued" and "used". Special Warrants can be used but cannot be issued once the 60 days has elapsed or once Parliament returns. This is to provide a grace period following Parliament's return to ensure that core operations can continue while Parliament puts in place the normal supply process before the funds provided under Special Warrants run out. While there is no legal restriction to the length of time for this final Special Warrant, as noted, precedents are respected and it has traditionally been restricted to a 45-day period.
 
b.       Urgently required for the public good
 
  Under Section 30 , each responsible Minister is required to attest that the payment for which spending authority is being sought through the use of Special Warrants is "urgently required for the public good". As such, each Minister is accountable to Parliament for the issue of Special Warrants relating to the organization under his or her responsibility.
 
  In practice, many of the outlays by government are of a continuing or provisional nature and cannot be termed "urgently required" in the context of an emergency or unforeseen event. Nevertheless, the convention has been to recognize that the core operations of government are considered essential and must be maintained when Parliament is dissolved for the purposes of a general election.
 
c.       Length of period for each Special Warrant
 
  Section 30 does not explicitly prescribe or limit the length of any Special Warrant period. The length of time generally ascribed to a Special Warrant is a matter of convention, with the convention being to limit their use to 30-day increments with the exception of the final Special Warrant period.
 
  The 30-day convention has been established in response to past criticism relating to the urgent nature of payments made through Special Warrants. The legal view has been that the greater the time between the date of issue of the Special Warrant and the date of the payment, the more difficult it would be for a Minister to attest that the payment is urgently required and that there is no other appropriation from which the payment can be made. Therefore, the practice has been to issue a Special Warrant for as short a time period as is practical, minimum 30 days, and by focussing on only those items that are urgently required to maintain core operations.
 
  With regards to the final Special Warrant issued prior to the return of Parliament, precedents (most recently in 1989-1990 and 2000-2001) have been to extend this final period to 45 days. This longer period has been accepted in practice as necessary to provide Parliament with sufficient time to deal with normal supply matters following its return.
 
d.       No other appropriation from which the payment may be made:
 
  The President of the Treasury Board is required to attest to the fact that there are no other funds available within approved appropriations from which the payment could be made. This attestation, as noted, is a factual determination that the organizational vote from which the payment must be made must not have any free balance. Similarly, central votes held by Treasury Board, such as the provision for contingencies (TB Vote 5), must also have been fully utilized, otherwise the specific "urgent" payment could be satisfied from this appropriation which had previously been approved by Parliament for that purpose. Similarly, any unallocated balances in TB Vote 10, Government-Wide Initiatives, must also be depleted. However, funding which may be available within other votes, even within the same organization, cannot be used since vote transfers require the approval of Parliament.
 
e.       A Special Warrant shall be deemed to be an appropriation for the fiscal year in which it is issued.
 
  The fact that the Special Warrant serves as an appropriation for the fiscal year in which it was issued would suggest that, like all voted appropriations, the authorization provided by a Special Warrant lapses at the end of the year. As a result, any Special Warrant required for 2005-2006 had to be issued on or before March 31, 2006. Similarly, a Special Warrant required for the 2006-2007 fiscal year had to be issued on or after April 1, 2006, to ensure that the core operations of government would continue in the absence of the normal supply process being available prior to that date.
 
f.       Inclusion of Special Warrants in the next Appropriation Act
 
  Section 30 of the Financial Administration Act states that where a Special Warrant has been issued, the amounts provided shall be "deemed to be included and not in addition to" the amounts appropriated in the next Appropriation Act . This will be the interim supply bill for 2006-2007.
 
  Therefore, for the Special Warrant that was issued on April 1, 2006, this requirement does not present a difficulty, as the amount of this Special Warrant, which is attributable to the 2006-2007 fiscal year, will be included in the amount to be appropriated through the interim supply bill. However, for the amounts provided through the three Special Warrants in 2005-2006, there was no further Appropriation Act for that year, and it cannot be included in the amounts for 2006-2007.
 
  The treatment accorded to such situations has varied over the years. In 1963, a Special Appropriation Act was tabled after interim supply (which included only those amounts provided through Special Warrants relating to the previous fiscal year), noting that the first supply bill (interim supply) had not included all the Special Warrants. In 1979, therefore, when the same situation arose, the first (interim) supply bill after the session began included not only the amounts provided in the new fiscal year (1979-1980), but also included a special clause seeking Parliament's confirmation of the amounts provided through Special Warrants obtained in the previous fiscal year (1978-1979). This latter practice was followed under similar circumstances in 1980-1981 and 1989-1990. This will be the approach utilized in the current context.
 
g.       Reporting
 
  Finally, to ensure that the use of Special Warrants is transparent, the government must publish Special Warrants in Canada's Gazette within 30 days of their issuance. This normally occurs on the last Saturday within the 30-day period. As well, the government must prepare and table a report informing Parliament and the public on the use of Special Warrants within 15 days following Parliament's return.
 

Current context

The dissolution of Parliament on November 29, 2005 for the purposes of a general election precluded the opportunity for Parliament to review and vote on full supply for the 2005-2006 Supplementary Estimates (A), tabled in the House of Commons on October 27, 2005.

Those spending estimates totalled $13.5 billion as follows:          



          ($ billions)      




    Budgetary *     Non-Budgetary **     Total  
Voted appropriations     $6.9      $0.1       $7.0
Statutory appropriations     $6.3      $0.2       $6.5




Total     $13.2       $0.3       $13.5





* Budgetary expenditures include the cost of servicing the public debt; operating and capital expenditures; transfer payments to other levels of government, organizations and individuals; and payments to Crown corporations.

** Non-budgetary expenditures (loans, investments and advances) are outlays that represent changes in the composition of the financial assets of the Government of Canada.

The statutory provisions were presented for information purposes only as they had already been authorized by Parliament through enabling legislation (e.g., fiscal equalization, health transfers, income security programs). As such, the continuation of these payments was not contingent on the passage of the supply legislation.

Of the $7 billion, therefore, that required Parliament's approval, a large portion (over 25 percent) was linked to normal and core government operations. For example:

Within the remaining balance, there was additional funding relating to key initiatives that had been announced in Budget 2005. These included:

Many of these initiatives, as they are linked to the core operations and mandate of the organization, could not be delayed to future years or even to later in the year. As well, given the financial implications, organizations were not in a position to cash manage the related expenditures or commitments. The timing of the election also made it unlikely that any Supplementary Estimates would be approved in 2005-2006. The only recourse to flow funding to organizations for these initiatives was through the issuance of Special Warrants.

On December 1, 2005, the Treasury Board Secretariat issued instructions to organizations relating to the use of Special Warrants. For planning purposes, three Special Warrant periods were identified, as follows:

1.       December 22, 2005 through January 20, 2006 (30 days);
 
2.       January 21, 2006 through February 19, 2006 (30 days); and,
 
3.       February 20, 2006 through March 31, 2006 (40 days).
 

The third Special Warrant period was extended to 40 days to take it to the end of the fiscal year. While this was an exception to the 30-day convention, it was proposed for the following reasons:

With regards to the latter, even if Parliament had returned in early to mid-March, a sufficient overlap period would have been necessary to ensure that the appropriation bill be passed and Royal Assent be provided for interim supply on or before March 31, 2006.

Finally, while Special Warrants could have been issued immediately upon the dissolution of Parliament for the purposes of a general election, the first Special Warrant was made effective December 22, 2005. This timing allowed organizations sufficient time to develop their forecasts of cash requirements and also coincided with the normal timing associated with the approval of Supplementary Estimates legislation (based on past year experience).

With the announcement that Parliament would not return until April 3, 2006, a final Special Warrant was required to initiate the new fiscal year, 2006-2007. Most of the funds issued under this Special Warrant were to ensure that the core operations of government were not interrupted and that any urgently required transfer payments could be made in the first 45 days of the new fiscal year. This Special Warrant was issued on April 1, 2006 and extends until May 15, 2006 to allow Parliament sufficient time to deal with normal supply matters (i.e., the tabling of the 2006-2007 Main Estimates and the introduction of the related interim supply legislation) before the funding provided through Special Warrants runs out.

In all the guidance provided to organizations relating to the use of Special Warrants over these four periods, the basic principle was that the prerogative of Parliament should not be circumvented. To that end, organizations were advised that:

Given the need to respect all of the provisions of the Financial Administration Act , requirements were defined as immediate cash outlays and contractual commitments that an organization entered into during the period of the Special Warrant. This latter requirement, with respect to Section 32 of the Financial Administration Act , specifies that an organization should not enter into contracts or other arrangements providing for a payment during a fiscal year unless there is sufficient unencumbered balance available from the appropriation (or tabled Estimates). Due to the timing in the year, this provision of the Financial Administration Act had significant implications for the fourth Special Warrant issued on April 1, 2006 particularly for those organizations that enter into substantial contracts (i.e., the Department of National Defence) at the beginning of the year.

In total, four Special Warrants were issued, amounting to $15.6 billion* - $4.2 billion relating to the 2005-2006 fiscal year and $11.5 billion relating to the 2006-2007 fiscal year. The breakdown is as follows:

            ($ millions) *      





        2005-2006     2006-2007     Total  



1.     December 22, 2005 to January 20, 2006     $1,130.4         $1,130.4  
2.     January 21, 2006 to February 19, 2006     $755.8         $755.8  
3.     February 20, 2006 to March 31, 2006     $2,291.7         $2,291.7  
4.     April 1, 2006 to May 15, 2006         $11,470.2     $11,470.2  





Total     $4,177.9     $11,470.2     $15,648.1  





The following table provides a summary of all four Special Warrants issued while Parliament was dissolved for the purposes of a general election.

The ensuing two sections deal specifically with Special Warrants issued during each of the fiscal years, 2005-2006 and 2006-2007 respectively.

* There may be differences due to rounding.

Governor General Special Warrant Requirements for 2005-2006 and 2006-2007

  December 22, 2005  January 21, 2006   February 20, 2006   April 1, 2006  
MINISTRY   to to to    
      Department or Agency   (dollars) January 20, 2006  February 19, 2006     March 31, 2006  March 31, 2006   Total

AGRICULTURE AND AGRI-FOOD            
     Department ..................................................................   69,932,278   . . . . .   29,617,986   187,898,999   287,449,263  
     Canadian Dairy Commission.......................................   . . . . .   . . . . .   292,000   439,125   731,125  
     Canadian Food Inspection Agency..............................   . . . . .   54,256,633   66,241,434   69,015,625   189,513,692  
     Canadian Grain Commission.......................................   . . . . .   . . . . .   711,150   4,488,000   5,199,150  
 
ATLANTIC CANADA OPPORTUNITIES AGENCY            
     Department ..................................................................   . . . . .   . . . . .   9,069,536   21,866,530   30,936,066  
     Enterprise Cape Breton Corporation ...........................   . . . . .   . . . . .   . . . . .   536,000   536,000  
 
CANADA REVENUE AGENCY            
     Department ..................................................................   . . . . .   . . . . .   149,438,848   445,704,000   595,142,848  
 
CANADIAN HERITAGE            
     Department ..................................................................   . . . . .   . . . . .   146,894,995   161,429,519   308,324,514  
     Canada Council for the Arts........................................   . . . . .   . . . . .   205,000   40,000,000   40,205,000  
     Canadian Broadcasting Corporation ...........................   . . . . .   50,000,000   69,327,000   215,000,000   334,327,000  
     Canadian Museum of Civilization...............................   . . . . .   . . . . .   2,344,802   4,750,000   7,094,802  
     Canadian Museum of Nature.......................................   . . . . .   . . . . .   580,844   7,393,125   7,973,969  
     Canadian Radio-television and Telecommunications            
          Commission...........................................................   . . . . .   . . . . .   3,341,600   4,903,000   8,244,600  
     Library and Archives of Canada .................................   . . . . .   2,484,794   7,741,728   11,639,251   21,865,773  
     National Arts Centre Corporation ...............................   . . . . .   . . . . .   275,100   8,233,000   8,508,100  
     National Battlefields Commission...............................   . . . . .   . . . . .   310,033   2,542,205   2,852,238  
     National Film Board....................................................   . . . . .   . . . . .   5,274,182   6,000,000   11,274,182  
     National Gallery of Canada.........................................   . . . . .   . . . . .   1,657,357   5,827,000   7,484,357  
     National Museum of Science and Technology............   . . . . .   750,000   1,724,643   3,197,125   5,671,768  
     Office of Indian Residential Schools Resolution of            
          Canada ...................................................................   . . . . .   28,400,000   2,114,780   50,365,000   80,879,780  
     Public Service Commission.........................................   . . . . .   14,925,660   4,710,793   12,191,000   31,827,453  
     Public Service Labour Relations Board ......................   . . . . .   . . . . .   . . . . .   1,421,625   1,421,625  
     Public Service Staffing Tribunal .................................   . . . . .   . . . . .   . . . . .   471,000   471,000  
     Status of Women - Office of the Co-ordinator ...........   . . . . .   . . . . .   1,314,150   3,298,504   4,612,654  
     Telefilm Canada ..........................................................   . . . . .   . . . . .   . . . . .   15,300,000   15,300,000  
 
CITIZENSHIP AND IMMIGRATION            
     Department ..................................................................   . . . . .   . . . . .   52,038,909   147,038,500   199,077,409  
     Immigration and Refugee Board of Canada................   . . . . .   . . . . .   6,497,551   12,900,000   19,397,551  
 
ECONOMIC DEVELOPMENT AGENCY OF            
CANADA FOR THE REGIONS OF QUEBEC...   . . . . .   5,500,000   3,176,920   17,500,000   26,176,920  
 
ENVIRONMENT            
     Department ..................................................................   . . . . .   9,122,340   83,863,467   111,200,000   204,185,807  
     Canada Emission Reduction Incentives Agency.........   . . . . .   . . . . .   . . . . .   . . . . .   . . . . .  
     Canadian Environmental Assessment Agency............   . . . . .   . . . . .   1,722,946   3,250,000   4,972,946  
     National Round Table on the Environment and the            
          Economy................................................................   . . . . .   . . . . .   . . . . .   582,164   582,164  
     Parks Canada Agency..................................................   . . . . .   . . . . .   53,866,120   42,750,603   96,616,723  
 
FINANCE            
     Department ..................................................................   . . . . .   . . . . .   7,931,750   29,272,497   37,204,247  
     Auditor General...........................................................   . . . . .   . . . . .   7,255,600   8,115,000   15,370,600  
     Canadian International Trade Tribunal .......................   . . . . .   . . . . .   473,560   1,076,125   1,549,685  
     Financial Transactions and Reports Analysis Centre            
          of Canada...............................................................   . . . . .   . . . . .   . . . . .   3,513,750   3,513,750  
    Office of the Superintendent of Financial            
          Institutions .............................................................   . . . . .   . . . . .   . . . . .   . . . . .   . . . . .  
           
FISHERIES AND OCEANS.............................................   . . . . .   118,868,046   11,680,738   233,041,846   363,590,630  
 
FOREIGN AFFAIRS AND INTERNATIONAL            
            TRADE            
      Foreign Affairs and International Trade (Foreign            
         Affairs) - Department ...........................................   . . . . .   . . . . .   9,495,084   236,000,000   245,495,084  
      Foreign Affairs and International Trade            
         (International Trade) - Department.......................   . . . . .   16,341,096   18,192,949   19,500,000   54,034,045  
     Canadian Commercial Corporation.............................   . . . . .   . . . . .   . . . . .   1,996,125   1,996,125   
     Canadian International Development Agency ............   . . . . .   8,678,213   7,821,250   308,607,439   325,106,902  
     International Development Research Centre...............   . . . . .   2,650,000   5,896,500   16,637,000   25,183,500  
     International Joint Commission...................................   . . . . .   . . . . .   100,909   660,250   761,159  
     NAFTA Secretariat, Canadian Section .......................   . . . . .   41,667   . . . . .   348,625   390,292  
 
GOVERNOR GENERAL .................................................   . . . . .   222,718   1,155,613   2,049,000   3,427,331  
 
HEALTH            
      Department ..................................................................   . . . . .   48,953,551   . . . . .   333,021,425   381,974,976  
      Assisted Human Reproduction Agency of Canada .....   . . . . .   . . . . .   . . . . .   . . . . .   . . . . .  
      Canadian Institutes of Health Research.......................   . . . . .   . . . . .   1,992,083   36,714,038   38,706,121  
    Hazardous Materials Information Review            
         Commission...........................................................   . . . . .   . . . . .   177,879   329,333   507,212  
     Patented Medicine Prices Review Board ....................   . . . . .   370,000   863,000   533,000   1,766,000  
     Public Health Agency of Canada ................................   59,809,660   . . . . .   . . . . .   76,882,750   136,692,410  
 
HUMAN RESOURCES AND SKILLS            
            DEVELOPMENT            
    Human Resources and Skills Development -            
         Department ............................................................   . . . . .   . . . . .   53,655,000   378,122,903   431,777,903  
    Human Resources and Skills Development (Social            
        Development) - Department .................................   . . . . .   . . . . .   31,299,162   284,787,121   316,086,283  
     Canada Industrial Relations Board..............................   . . . . .   . . . . .   690,000   1,250,000   1,940,000  
     Canada Mortgage and Housing Corporation...............   . . . . .   . . . . .   . . . . .   268,244,000   268,244,000  
     Canadian Artists and Producers Professional            
        Relations Tribunal .................................................   . . . . .   . . . . .   . . . . .   219,625   219,625  
     Canadian Centre for Occupational Health and            
        Safety.....................................................................   . . . . .   50,029   . . . . .   545,000   595,029  
 
INDIAN AFFAIRS AND NORTHERN            
            DEVELOPMENT            
     Department ..................................................................   . . . . .   25,995,219   29,617,540   1,188,778,946   1,244,391,705  
     Canadian Polar Commission .......................................   . . . . .   . . . . .   . . . . .   150,000   150,000  
     Indian Specific Claims Commission ...........................   . . . . .   . . . . .   . . . . .   863,033   863,033  
 
INDUSTRY            
     Department ..................................................................   5,000,000   77,063,500   91,418,114   142,479,850   315,961,464  
     Canadian Space Agency..............................................   . . . . .   3,679,000   . . . . .   43,228,060   46,907,060  
     Canadian Tourism Commission ..................................   10,001,000   7,000,000   3,325,000   8,000,000   28,326,000  
     Competition Tribunal ..................................................   118,750   . . . . .   . . . . .   195,000   313,750  
     Copyright Board ..........................................................   . . . . .   61,000   . . . . .   284,250   345,250  
     National Research Council of Canada.........................   61,513,362   2,580,462   14,401,440   84,541,825   163,037,089  
     Natural Sciences and Engineering Research Council .   . . . . .   . . . . .   3,850,000   133,400,000   137,250,000  
     Social Sciences and Humanities Research Council ....   . . . . .   . . . . .   1,580,000   86,100,000   87,680,000  
     Standards Council of Canada ......................................   . . . . .   . . . . .   5,000   941,125   946,125  
     Statistics Canada..........................................................   . . . . .   17,203,517   27,493,240   125,837,000   170,533,757  
           
JUSTICE            
      Department ..................................................................   . . . . .   9,147,408   39,864,650   72,930,000   121,942,058  
      Canadian Human Rights Commission ........................   . . . . .   . . . . .   222,000   2,589,583   2,811,583  
      Canadian Human Rights Tribunal...............................   . . . . .   . . . . .   . . . . .   498,000   498,000  
      Commissioner for Federal Judicial Affairs .................   . . . . .   . . . . .   1,067,298   1,152,250   2,219,548  
      Courts Administration Service ....................................   . . . . .   1,859,831   268,132   8,491,501   10,619,464  
      Law Commission of Canada .......................................   . . . . .   . . . . .   204,516   327,500   532,016  
      Offices of the Information and Privacy            

          Commissioners of Canada.....................................  

. . . . .   1,224,633   1,857,410   2,658,500   5,740,543  
      Supreme Court of Canada ...........................................   . . . . .   1,347,150   500,000   2,598,875   4,446,025  
 
NATIONAL DEFENCE            
      Department ..................................................................   825,396,303   . . . . .   421,071,667   3,030,773,680   4,277,241,650  
      Canadian Forces Grievance Board ..............................   . . . . .   175,000   180,000   724,000   1,079,000  
      Military Police Complaints Commission ....................   . . . . .   . . . . .   . . . . .   389,875   389,875  
 
NATURAL RESOURCES            
      Department ..................................................................   . . . . .   . . . . .   29,751,500   68,400,000   98,151,500  
      Atomic Energy of Canada Limited .............................   . . . . .   . . . . .   13,000,000   12,968,625   25,968,625  
      Canadian Nuclear Safety Commission........................   . . . . .   4,715,937   7,605,082   7,849,761   20,170,780  
      Cape Breton Development Corporation ......................   . . . . .   . . . . .   . . . . .   . . . . .   . . . . .  
      National Energy Board................................................   . . . . .   . . . . .   2,241,500   4,130,250   6,371,750  
      Northern Pipeline Agency ...........................................   . . . . .   . . . . .   . . . . .   108,000   108,000  
 
PARLIAMENT            
      The Senate ...................................................................   . . . . .   . . . . .   . . . . .   6,702,000   6,702,000  
      House of Commons .....................................................   . . . . .   . . . . .   9,507,000   32,035,107   41,542,107  
      Library of Parliament ..................................................   . . . . .   . . . . .   250,000   4,945,600   5,195,600  
      Office of the Ethics Commissioner .............................   . . . . .   . . . . .   . . . . .   749,300   749,300  
      Senate Ethics Officer...................................................   . . . . .   . . . . .   . . . . .   104,000   104,000  
 
PRIVY COUNCIL            
      Department ..................................................................   . . . . .   10,061,544   24,039,374   16,105,000   50,205,918  
      Canadian Intergovernmental Conference Secretariat..   . . . . .   . . . . .   . . . . .   747,250   747,250  
     Canadian Transportation Accident Investigation and            

          Safety Board ..........................................................  

. . . . .   1,288,000   2,015,277   2,850,000   6,153,277  
      Chief Electoral Officer ................................................   . . . . .   . . . . .   . . . . .   2,646,740   2,646,740  
      Commissioner of Official Languages..........................   . . . . .   . . . . .   250,000   2,126,000   2,376,000  
      Security Intelligence Review Committee....................   . . . . .   . . . . .   . . . . .   200,000   200,000  
 
PUBLIC SAFETY AND EMERGENCY            
            PREPAREDNESS            
      Department ..................................................................   . . . . .   19,956,343   24,026,720   41,816,018   85,799,081  
      Canada Border Services Agency.................................   . . . . .   . . . . .   180,000,000   145,121,000   325,121,000  
      Canadian Firearms Centre ...........................................   . . . . .   . . . . .   . . . . .   7,005,035   7,005,035  
      Canadian Security Intelligence Service.......................   32,863,246   15,262,452   15,261,952   38,860,250   102,247,900  
      Correctional Service ....................................................   56,630,130   14,342,223   21,306,250   229,349,350   321,627,953  
      National Parole Board .................................................   . . . . .   4,149,000   3,525,000   4,708,000   12,382,000  
      Office of the Correctional Investigator .......................   . . . . .   . . . . .   354,900   344,000   698,900  
      Royal Canadian Mounted Police.................................   . . . . .   60,158,313   181,883,149   433,682,247   675,723,709  
      Royal Canadian Mounted Police External Review            

         Committee .............................................................  

. . . . .   . . . . .   . . . . .   98,750   98,750  
      Royal Canadian Mounted Police Public Complaints            

         Commission...........................................................  

10,516   144,692   129,761   701,875   986,844  
           
PUBLIC WORKS AND GOVERNMENT SERVICES...   . . . . .   80,000,000   104,204,553   397,736,350   581,940,903  
 
TRANSPORT            
     Department ..................................................................   . . . . .   6,028,000   76,512,000   211,754,600   294,294,600  
     Canada Post Corporation.............................................   . . . . .   . . . . .   . . . . .   24,534,992   24,534,992  
     Canadian Transportation Agency................................   . . . . .   660,000   3,105,760   3,100,000   6,865,760  
     National Capital Commission .....................................   . . . . .   599,000   1,197,000   5,946,000   7,742,000  
     Office of Infrastructure of Canada ..............................   9,158,260   6,290,000   5,149,000   187,928,125   208,525,385  
     Transportation Appeal Tribunal of Canada.................   . . . . .   63,200   . . . . .   150,000   213,200  
 
TREASURY BOARD            
     Secretariat....................................................................   . . . . .   . . . . .   11,409,376   255,483,125   266,892,501  
     Canada School of Public Service ................................   . . . . .   14,797,081   12,901,820   10,580,125   38,279,026  
     Office of the Registrar of Lobbyists............................   . . . . .   . . . . .   . . . . .   300,000   300,000  
     Public Service Human Resources Management            
          Agency of Canada .................................................   . . . . .   8,300,000   13,500,000   8,000,000   29,800,000  
 
VETERANS AFFAIRS.....................................................   . . . . .   . . . . .   44,968,365   470,931,918   515,900,283  
 
WESTERN ECONOMIC DIVERSIFICATION ..............   . . . . .   . . . . .   3,668,759   30,900,000   34,568,759  






 
Total ..................................................................................   1,130,433,505   755,767,252   2,291,725,056   11,470,229,998   15,648,155,811  







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