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ARCHIVED - 2009-10 Supplementary Estimates (A)

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Introduction to Supplementary Estimates

Structure of these Supplementary Estimates

This Supplementary Estimates document is presented in three distinct sections:

Introduction to Supplementary Estimates ;
Summary Tables ; and,
Detail by Department, Agency and Crown corporation.

The substance of these Supplementary Estimates is provided in the summary tables and in the detail by department, agency and appropriation-dependent Crown corporation. This introduction provides the context for these Supplementary Estimates by presenting an overview of proposed spending as well as explanations of the various elements.

Purpose and General Information

Supplementary Estimates documents are tabled in Parliament approximately one month in advance of the related Appropriation Act ¹ . This period is intended to provide the various Standing Committees of Parliament with sufficient time to review proposed spending before introduction of the Appropriation Act.

The purpose of Supplementary Estimates is to present to Parliament information on the Government of Canada's spending requirements which were either not sufficiently developed in time for inclusion in the Main Estimates, or have subsequently been refined to account for developments in particular programs and services. Supplementary Estimates also provide updated information on changes to expenditure forecasts of major statutory items as well as on such items as: transfers of money between Votes; debt deletion; loan guarantees; new or increased grants; and changes to Vote wording.

These Supplementary Estimates continue to reflect the government's commitment to renew the Expenditure Management System (EMS). Again this year, Supplementary Estimates (A) are being tabled in May so that Parliament can review departmental program spending requirements flowing from Budget 2009 early in the fiscal year and so that departments can begin implementing approved programs as quickly as possible in support of Government priorities.

The Government's Economic Action Plan that was introduced as part of Budget 2009 on January 27, 2009, called for direct spending by the federal government as soon as possible to stimulate the Canadian economy. These Supplementary Estimates support that objective. In addition to the spending included in this document for Parliament's approval in June, information is also provided on allocations that have been made from Treasury Board Vote 35 - allocations that will allow departments to begin spending on stimulus programs announced in Budget 2009 in advance of the normal timelines for approval of Supply. These allocations, and the programs that they support, are reported in these Supplementary Estimates in the summary table entitled Allocations from Treasury Board Central Votes on page 77.

Spending Authority

The Supplementary Estimates present information on budgetary and non-budgetary spending authorities that are displayed for both voted and statutory expenditures.

Budgetary expenditures include:

Cost of servicing the public debt;
Operating and capital expenditures;
Transfer payments to other levels of government, organizations or 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.

Voted expenditures are those for which parliamentary authority is sought through an Appropriation bill.

Statutory expenditures are those authorized by Parliament through enabling legislation.

Overview of these Supplementary Estimates

Table 1 provides a financial overview of these Supplementary Estimates.

Table 1 - Total Supplementary Estimates ($ millions)

	Budgetary	Non-Budgetary	Total

Voted Appropriations	5,005.1	247.8	5,252.9
Statutory Authorities	1,552.1	52,271.8	53,823.9

Total	6,557.2	52,519.6	59,076.8

Spending in the Supplementary Estimates is consistent with the fiscal framework established in the January 2009 Budget.

Where differences exist between the to-date total budgetary Estimates and planned budgetary expenses for 2009-10, these differences are attributable largely to the following:

a net adjustment, to account for certain major components of budgetary expenses that are presented on a gross basis of expenditure in the Budget, but on a net basis in the Estimates (e.g., the Canada Child Tax Benefit, departmental revenues levied for specific services and revenues of consolidated Crown corporations);
expenditures which, for Budget and accounting purposes, have been charged to prior years to coincide with the timing of when the obligations were incurred;
accrual accounting adjustments, as well as the recognition of 2009-10 liabilities, for items that, while being recognized, do not require appropriations (i.e., cash) this year; and,
program expenses identified in a Budget or an Economic and Fiscal Update that have yet to be allocated to a department.

Table 2 provides a reconciliation of these differences.

Table 2 - Budgetary Expenditures ($ billions)

Budget (January 2009)			258.6

Estimates to-date :
2009-10 Main Estimates	235.8
Supplementary Estimates (A), 2009-10	6.6	242.4


Adjustments :
Net adjustment, from net to gross basis of Budget
presentation*	15.7
Other adjustments**	0.5	16.2

*Total*			*258.6*

Variance			0

* The Budget presents expenses on a gross basis, whereas Main Estimates are presented on net basis. Certain revenues are netted against budgetary expenses.

** Other adjustments consist of cash disbursements for capital acquisition, expenditures charged to prior years and program expenses not yet allocated.

Overview of 2009-10 to-date (Supply issues)

The 2009-10 Main Estimates in the amount of $236.1 billion, for which the voted budgetary spending component was $85.7 billion, were tabled in the House of Commons on February 26, 2009. Interim Supply, in the amount of $26.8 billion, received Royal Assent on March 27, 2009, while Full Supply for the remaining $58.9 billion is scheduled to receive Royal Assent in June 2009.
The tabling of the 2009 Budget on January 27, 2009 did not allow sufficient time to include the roughly $5.5 billion of 2009-10 spending measures proposed in the Economic Action Plan that require funding through the appropriations process to be included in the 2009-10 Main Estimates. Ordinarily, this would have meant that the government could only seek spending authority for many of the newly announced measures through Supplementary Estimates (A) at the earliest.
Given the current economic situation and the need to expedite the funding of programs in the Economic Action Plan, the Government sought Parliament's approval for an appropriation of $3 billion in 2009-10 Main Estimates for a new central Vote for Budget Implementation Initiatives - Treasury Board Vote 35. As of April 1, 2009, this appropriation allows Treasury Board Ministers to allocate funds directly to departments for immediate requirements related to budget measures in advance of Parliament's approval of Supply for Supplementary Estimates. The new Vote is an exceptional and time-limited mechanism, allowing for allocations up to June 30, 2009 as bridge funding in advance of Supplementary Estimates. Any unallocated funds remaining in the Vote after June 30 will lapse. For information purposes, these Supplementary Estimates include details of allocations totalling $1.8 billion approved by Treasury Board Ministers to April 30, 2009. Amounts allocated from May 1 to June 30, 2009 will be reported in 2009-10 Supplementary Estimates (B).
These Supplementary Estimates do not reflect savings in 2009-10 resulting from the second round of reviews of departmental spending that took place in 2008. A summary of these savings will be presented for information purposes in future 2009-10 Supplementary Estimates.

Overview of Major changes to Budgetary and Non-budgetary Spending

The following provides an overview of the major items in total budgetary and non-budgetary spending (voted and statutory) comprising the increase of $59.1 billion presented in these Supplementary Estimates.

Voted budgetary spending is forecast to increase by an amount of $5.0 billion and is largely attributable to the following key initiatives (of $100 million or more):
1. Major initiatives affecting more than one organization (horizontal initiatives)
  1. Funding for the planning and operations related to policing and security of the 2010 Olympic and Paralympic Winter Games ($349.2 million)
    On this government-wide initiative of international scope, the Government of Canada will support policing and security for the 2010 Winter Games. Federal departments and agencies, in cooperation with provincial and municipal partners, will provide security for all participants, ensure the safety of aircraft and other transportation systems, support the accreditation process for the Games, provide public health surveillance and laboratory services, ensure effective and interference-free broadband for communication networks, and coordinate security and public safety issues. The funding requested through these Supplementary Estimates represents a portion of the previously announced $900 million security budget for the Games.
  2. Funding for the continuation of the Homelessness Partnering Strategy in order to promote strategic partnerships and structures, housing solutions and stable supports; and to assist homeless persons to move toward autonomy and self-sufficiency ($131.5 million)
    The Homelessness Partnering Strategy is aimed at the prevention and reduction of homelessness across Canada. The funds sought in these Supplementary Estimates will contribute to a more sustainable and comprehensive continuum of supports to help homeless Canadians move towards self-sufficiency and to prevent those at risk from becoming homeless.
2. Major specific initiatives
  1. Funding to National Defence for the Afghanistan mission extension to ensure the safety and operational effectiveness of Canadian troops, for provision of basic infrastructure to support air enhancements, and for closeout expenses at mission end ($822.0 million)
    This funding is for incremental costs associated with meeting equipment related conditions and extending Canada's military mission in Afghanistan until July 2011 (with redeployment by December 2011) as directed by Parliament.
  2. Funding to Health to stabilize the Non-Insured Health Benefits program and primary care services and for a direct investment for construction and renovation of infrastructure for First Nations and Inuit health services (Budget 2009) ($188.6 million)
    Budget 2009 committed $439.8 million over two years, beginning in 2009-10, to ensure that essential health services and programs remain available to the First Nations and Inuit communities that depend on them. Funding sought in these Supplementary Estimates will support the delivery of primary care services to 200 remote and isolated First Nations communities. It will also stabilize Health Canada's First Nations health insurance program, Non-Insured Health Benefits, which funds benefit claims for a limited range of medically-necessary health-related goods and services for approximately 800,000 eligible First Nations and Inuit. In addition, these funds will support high priority health-related infrastructure projects that will both ensure the stability and safety of existing health facilities, and replace obsolete ones.
  3. Funding to Indian Affairs and Northern Development to support investments in First Nations infrastructure for school construction and water and wastewater projects (Budget 2009) ($177.5 million)
    This funding will finance 31 projects for infrastructure across Canada over the next two years as announced in Budget 2009. The projects, identified as “ready-to-go” in Budget 2009, will begin in 2009-10, and include the construction of 10 new schools, 3 major school renovation projects, as well as the completion of drinking water and wastewater infrastructure projects in 18 First Nations communities. The drinking water and wastewater infrastructure projects will support the Government's commitments to address health and safety priorities in First Nation communities, and to work with First Nations to ensure that all First Nation residents have access to safe drinking water. Building and renovating schools on-reserve provides economic stimulus to communities, generates short-term employment and business opportunities, and helps to ensure that educational facilities meet existing and future educational requirements. This will help the Government achieve its economic objectives, while simultaneously meeting its commitment to improve on-reserve student retention and graduation rates.
  4. Funding advanced to National Defence for major capital equipment projects ($141.7 million)
    A reallocation of funds among fiscal years is required to meet the updated cash flow forecasts for existing major capital equipment projects.
  5. Funding to National Defence to acquire medium sized military trucks to transport troops and supplies ($140.8 million)
    The Medium Support Vehicle System Project will dramatically improve Land Force logistics capability by providing a fleet of modern trucks and special equipment that will carry the daily supplies needed by units to conduct operations as well as provide the special equipment needed to allow deployed forces to be self-sufficient. Two new types of trucks will be acquired: a fleet of militarized commercial off the shelf trucks, for use in North America only, to support domestic operations and training; and a fleet of standard military pattern trucks and trailers for use in both domestic and international operations and training; these trucks will include an add-on armour system to enhance crew protection in high threat environments.
  6. Funding to Public Works and Government Services for infrastructure projects such as restoration and improvements to accessibility of federally owned buildings, repairs to federal bridges and Public Works and Government Services' custodial assets, and a plan for the future of the Manège Militaire in Quebec City (Budget 2009) ($121.9 million)
    This funding is for the implementation of infrastructure projects identified in Budget 2009 such as the restoration and improvement to accessibility of federally-owned buildings, repairs to federal bridges and a plan for the future of the Manège Militaire in Québec City.
  7. Funding to Natural Resources to support the ecoENERGY Retrofit - Homes (Budget 2009) ($117.2 million)
    The ecoENERGY Retrofit - Homes program provides grants of up to $5,000 to homeowners interested in making their homes more energy efficient. Grants apply to a variety of measures that reduce energy consumption from increasing insulation to upgrading a furnace. The additional funds included in these Supplementary Estimates are expected to support an estimated 200,000 additional home retrofits.
  8. Funding to Canadian Heritage to support production in the genres of drama, children's and youth, documentary as well as variety and performing arts (Canadian Television Fund) (Budget 2009) ($100 million)
    The Canadian Television Fund (CTF) is a private-public partnership that provides funding to producers of high-quality, distinctively Canadian television programs in four genres: documentary, children and youth, drama, variety and performing arts. This funding extension was announced in Budget 2009.
Statutory budgetary spending is expected to increase by a net amount of $1.6 billion. Forecast changes of $500 million or more are as follows:
1. Funding to the Office of Infrastructure of Canada to support the Infrastructure Stimulus Fund in order to accelerate and increase the number of construction-ready provincial, territorial and municipal infrastructure projects (Budget 2009) ($1,980.7 million)
  The Infrastructure Stimulus Fund is designed to provide funding to provincial, territorial and municipal infrastructure projects that can be built over the next two years (2009-10 and 2010-11).
2. Funding to Industry to accelerate repairs and maintenance at post-secondary institutions (Knowledge Infrastructure Program) (Budget 2009) ($500 million)
  Funding will be used to accelerate repairs, maintenance and construction at post-secondary institutions across Canada. A substantial range of projects exist as many facilities are in need of revitalization. The strategic infrastructure investments under the Knowledge Infrastructure Program will directly address this need by providing substantial short-term economic stimulus in communities and by improving the state of Canada's university and college facilities.
3. Revised forecast of transfer payments to provincial and territorial governments (decrease of $905.5 million)
  Consistent with Budget 2009, the Department of Finance is forecasting a net decrease of $905.5 million in federal-provincial-territorial transfers for 2009-10 (from a Main Estimates amount of $50.0 billion to $49.1 billion). The transfer payments to provincial and territorial governments fall under several different categories. The breakdown of the revisions to the forecast is as follows:
  - Payment to Ontario related to the Canada Health Transfer (increase of $489.0 million)
    The Budget Implementation Act, 2009 provides separate payments to Ontario outside of the Canada Health Transfer cash envelope for 2009-10 and 2010-11 to ensure its per capita cash entitlements in relation to the Canada Health Transfer are the same as for other Equalization-receiving provinces. The payment for 2009-10 of $489,058,000 is a legislated fixed amount, based on the December 2008 estimate of the Canada Health Transfer; the payment for 2010-11 will be formula-based, such that payments are re-calculated along with each new Canada Health Transfer estimate.
  - Alternative Payments for Standing Programs (increase of $299.8 million)
    This is a recovery from the Province of Quebec for an additional tax point transfer above and beyond the Canada Health Transfer and Canada Social Transfer. This adjustment of $299.8 million represents a decrease in the amount to be recovered from Quebec and is related to a decrease in the value of personal income tax points compared with the data used for 2009-10 Main Estimates.
  - Transitional Adjustment Payment to Nova Scotia (increase of $74.2 million)
    The Budget Implementation Act, 2009 allows for a transitional adjustment payment of $74,188,000 to Nova Scotia to ensure full protection from a decline in its Equalization payment for the 2009-10 fiscal year, relative to the 2008-09 fiscal year, without consideration for its additional fiscal equalization offset payments under the Nova Scotia and Newfoundland and Labrador Additional Fiscal Equalization Offset Payments Act .
  - Youth Allowances Recovery (increase of $66.6 million)
    As is the case for the Alternative Payments for Standing Programs this decrease in the recovery is related to a decrease in the value of personal income tax points compared with the data used for Main Estimates 2009-10. In the 1970s, Quebec agreed to allow the federal government to transfer the benefit directly to parents, but the value of its 3 percent abatement was to be reimbursed annually.
  - Incentive for Provinces to Eliminate Taxes on Capital (increase of $66.0 million)
    Budget 2007 introduced a temporary financial incentive to encourage provinces to eliminate or accelerate the elimination of their capital taxes by 2011. Provinces are entitled to a payment depending on eligible capital tax reductions. The estimated cost for the four fiscal years the incentive is in effect is $522 million. The increase is due to payments to provinces that were expected to be made in 2008-09 are now expected to be made in 2009-10.
  - Fiscal Equalization (decrease of $1,901.1 million)
    The Government will make adjustments to the Equalization program consistent with the Expert Panel on Equalization (the O'Brien report) recommendations and within the principle-based structure set out in Budget 2007, which provide for long-term, sustainable, funding growth. Specifically, Equalization will grow in line with the economy. The growth provision will also act as a floor to protect provinces against reductions in overall Equalization. The growth path will reflect a three-year moving average of nominal gross domestic product (GDP) growth, which will help to ensure stability and predictability for both orders of government while still being responsive to changes in economic conditions.
4. Revised forecast by Finance of public debt charges due to a significant downward revision in forecasted interest rates and lower than expected inflation (decrease of $2,368.0 million)
  This decrease is due to significantly lower forecasted interest rates, and to some extent lower-than-expected inflation.
Voted non-budgetary spending is expected to increase by $247.8 million and is attributable to funding to Finance for Canada's participation in the Global Trade Liquidity Program, a funded trade finance program.

The International Finance Corporation (IFC) created the Global Trade Liquidity Program (GTLP) to provide increased liquidity in the trade finance market in the developing world. The IFC is seeking US$5 billion in total contributions for the Program, of which Canada has committed to contribute US$200 million. Contributions to the GTLP are for a period of up to three years. Donors receive interest from the loans, and the principal will be returned at the end of their participation in the GTLP. As with any credit program there is risk, however IFC has not experienced any losses on its trade finance portfolio. The GTLP will be used to fund up to 40% of the short-term (averaging 270 days) trade loans of partnering commercial banks. Combining the short-term nature of the loans (the pool funds could be loaned several times) with the 60/40 split between the commercial banks and the GTLP, a pool of US$5 billion could ultimately result in an increase in trade financing of US$45 billion over the Program's three year horizon.
Statutory non-budgetary spending is expected to increase by $52.3 billion and is mainly attributable to the following forecast changes of $500 million and over by the Canada Mortgage and Housing Corporation (CMHC):
1. Funding to stimulate housing construction through increased investments in insured mortgage pools under the Insured Mortgage Purchase Program (Budget 2009) ($50.0 billion)
  Under the Crown Borrowing Framework, CMHC may borrow funds to purchase $50 billion of insured mortgage pools in the first half of 2009-10 under the Insured Mortgage Purchase Program (IMPP), in addition to the $75 billion of purchases already authorized, increasing the total size of the program to $125 billion. Through this program, CMHC purchases National Housing Act mortgage-backed securities from Canada's financial institutions, thus providing them with significant and stable access to long-term funding and allowing them to continue lending to Canadian consumers and businesses. Borrowings undertaken by the Government to fund IMPP operations do not increase the federal debt, or accumulated deficit, as they are offset by interest-bearing financial assets.
2. Advances under the National Housing Act ($1,226.8 million)
  Under the Crown Borrowing Framework, CMHC may borrow funds to directly provide low-cost mortgage financing in support of the existing social housing portfolio under the Non-Profit, Cooperative and Public Housing Programs.
3. Funding to stimulate housing construction through low-cost loans to municipalities for improvements to housing-related and community infrastructure (Budget 2009) ($1,000.0 million)
  Under the Crown Borrowing Framework, CMHC is able to borrow funds that it makes available in direct, low-cost loans to municipalities for housing-related infrastructure. These funds can be used by municipalities towards their share of cost-shared federal programming. Eligible investments include municipal housing-related infrastructure projects such as sewers, water lines, and neighbourhood regeneration projects.

Major Changes in these Supplementary Estimates

The purpose of this section is to describe changes to government organization and structure and changes in authorities (Votes and Statutory items), since the tabling of the 2009-10 Main Estimates.

Changes to Presentation:

Given that only a portion of funding has been granted for this fiscal year through Interim Supply, the “Summary of these Supplementary Estimates” table has been amended so that it now shows “Previous Estimates” instead of “Previous Authorities”. As a result, the “Previous Estimates” column now reflects the funding requested though the 2009-10 Main Estimates.

Any permanent allocations from Treasury Board centrally-managed Votes made to departments and agencies changes their Estimates amount. In order to reflect these adjustments, the “Summary of these Supplementary Estimates” table has also been modified to show “Previous Estimates to Date” instead of “Total Authorities to Date”. As such, the departments' Ministry Summaries have been changed to “Previous Estimates to Date” as the starting point for analysis rather than “Authorities to date”.

Changes to Government Organization and Structure:

Pursuant to the Public Service Rearrangement and Transfer of Duties Act, the Government announced a series of reorganizations to the structure of certain ministries. The reorganizations resulted in the following changes to these Supplementary Estimates:

Order in Council P.C. 2008-1730 transfers (a) certain powers, duties and functions under the Mackenzie Gas Project Impacts Act to the Minister of the Environment, and (b) control and supervision over the Mackenzie Gas Project Office to the Department of the Environment, effective October 30, 2008.
Order in Council P.C. 2008-1732 transfers (a) control and supervision over portions of the Department of Canadian Heritage relating to multiculturalism to the Department of Citizenship and Immigration, and (b) certain powers, duties and functions in relation to multiculturalism to the Minister of Citizenship and Immigration, effective October 30, 2008.
Order in Council P.C. 2009-0181 amalgamates and combines the Public Service Human Resources

Management Agency of Canada with the Treasury Board under the President of the Treasury Board and under the Secretary of the Treasury Board, effective March 2, 2009.

Changes to Votes and Statutory Items

Changes to authorities implemented through these Supplementary Estimates include Votes and Statutory items that contain specific authorities that differ from those included in the 2009-10 Main Estimates, as well as new expenditure authorities appearing for the first time. Consistent with a 1981 ruling by the Speaker of the House of Commons, the Government has made a commitment that the only legislation that will be enacted through the Estimates process, other than cases specifically authorized by Statute, will be amendments to previous Appropriation Acts.

The following new Votes have been added since Main Estimates:

Finance - Department

Vote L12a - Pursuant to section 8 of the Bretton Woods and Related Agreements Act , the amount of financial assistance provided by the Minister of Finance to the International Finance Corporation (IFC) for a participation in the Global Trade Liquidity Program, a funded trade finance program, by way of direct payments, shall not exceed, in respect of the period commending on April 1, 2009 and ending on March 31, 2011, an amount of $200,000,000 US which amount is estimated in Canadian dollars at $247,840,000 on March 27, 2009

Public Works and Government Services

Vote 6a - Real Property Services Revolving Fund – In accordance with Section 12 of the Revolving Funds Act R.S.C. 1985, c. R-8, to amend subsection 5(3) of the Act by increasing from $150,000,000 to $300,000,000, the amount by which the aggregate of expenditures made for the purpose of the fund may exceed the revenues. In accordance with Section 12 of the Revolving Funds Act R.S.C. 1985, c. R-8, to amend subsection 5(3) of the Act by decreasing from $300,000,000 to $150,000,000, the amount by which the aggregate of expenditures made for the purpose of the fund may exceed the revenues, effective April 1, 2011

The following Vote wording (underscored) has been amended since Main Estimates:

Finance - Auditor General

Vote 15a - Program expenditures and, pursuant to paragraph 29.1(2)( a ) of the Financial Administration Act , authority to expend revenues received to offset related expenditures incurred in the fiscal year arising from the provision of audit professional services to members of the Canadian Council of Legislative Auditors (CCOLA)

Foreign Affairs and International Trade - Canadian International Development Agency

Vote L35a - The issuance and payment of non-interest bearing, non-negotiable demand notes in an amount not to exceed $227,032,000 ($215,032,000 + $12,000,000) in accordance with the International Development (Financial Institutions) Assistance Act , for the purpose of contributions to the International Financial Institution Fund Accounts

Justice - Department

Vote 1a - Operating expenditures, and, pursuant to paragraph 29.1(2)( a ) of the Financial Administration Act , authority to expend revenues received in a fiscal year, and to offset expenditures incurred in the fiscal year, arising from the provision of mandatory legal services to Government departments and agencies and optional services to Crown corporations, non-federal organizations and international organizations provided they are consistent with the Department's mandate and the payment to each member of the Queen's Privy Council for Canada who is a Minister without Portfolio or a Minister of State who does not preside over a Ministry of State of a salary not to exceed the salary paid to Ministers of State who preside over Ministries of State under the Salaries Act , as adjusted pursuant to the Parliament of Canada Act and pro rata for any period of less than a year

Justice - Office of the Director of Public Prosecutions

Vote 35a - Program expenditures, and, pursuant to paragraph 29.1(2)( a ) of the Financial Administration Act , authority to expend revenues received in a fiscal year, and to offset expenditures incurred in the fiscal year, arising from the provision of prosecution and prosecution-related services to Government departments and agencies and optional services to Crown corporations, non-federal organizations and international organizations provided they are consistent with the Office of the Director of Public Prosecution's mandate

Public Works and Government Services

Vote 1a - Operating expenditures for the provision of accommodation, common and central services including recoverable expenditures on behalf of the Canada Pension Plan , the Employment Insurance Act and the Seized Property Management Act ; contributions ; authority to spend revenue received during the fiscal year arising from accommodation and central and common services in respect of these services and the payment to each member of the Queen's Privy Council for Canada who is a Minister without Portfolio or a Minister of State who does not preside over a Ministry of State of a salary not to exceed the salary paid to Ministers of State who preside over Ministries of State under the Salaries Act , as adjusted pursuant to the Parliament of Canada Act and pro rata for any period of less than a year

Transport - The Jacques Cartier and Champlain Bridges Incorporated

Vote 65a - Payments to the Jacques Cartier and Champlain Bridges Inc. to be applied in payment of the excess of the expenditures over the revenues of the Corporation (exclusive of depreciation on capital structures and reserves) in the operation of the Jacques Cartier, Champlain and Honoré Mercier Bridges, a portion of the Bonaventure Autoroute, the Pont-Champlain Jetty, and Melocheville Tunnel, Montreal

The following new statutory items have been added since Main Estimates:

Atlantic Canada Opportunities Agency - Department

Community Adjustment Fund

Economic Development Agency of Canada for the Regions of Quebec

Community Adjustment Fund

Finance - Department

Payment to Ontario related to the Canada Health Transfer ( Budget Implementation Act, 2009 )

Transitional Adjustment Payment to Nova Scotia ( Budget Implementation Act, 2009 )

Human Resources and Skills Development - Canada Mortgage and Housing Corporation

Renovation and Retrofit of Social Housing Housing for Low-income Seniors

Northern Housing

First Nations Housing

Housing for Persons with Disabilities

Insured Mortgage Purchase Program

Low-cost loans to municipalities for improvements to housing-related and community infrastructure

Low-cost loans for new construction projects to eligible First Nations

Indian Affairs and Northern Development - Department

Transfer payments in connection with First Nations infrastructure for on-reserve housing ( Budget Implementation Act, 2009 )

Industry - Department

Community Adjustment Fund

Improving Infrastructure at Universities and Colleges

Transport - Office of Infrastructure of Canada

Infrastructure Stimulus Fund

Provincial-Territorial Infrastructure Base Funding Program

Communities Component of the Building Canada Fund

Green Infrastructure Fund

Western Economic Diversification

Community Adjustment Fund

The following Statutory wording (underscored) has been amended since Main Estimates:

Human Resources and Skills Development - Department

Wage Earner Protection Program payments to eligible applicants owed wages and vacation pay , severance pay and termination pay from employers who are either bankrupt or in receivership as well as payments to trustees and receivers who will provide the necessary information to determine eligibility

Overview of Summary Tables

This section provides an overview of the following summary tables provided in the Supplementary Estimates.

Summary of these Supplementary Estimates
Summary of Estimates to Date for 2009-10
Proposed Schedules to the Appropriation Bill
Statutory Items in these Supplementary Estimates
Summary of Changes to Voted Appropriations
Budgetary Supplementary Estimates by Standard Object of Expenditure
Allocations from Treasury Board Central Votes
Horizontal Items included in these Supplementary Estimates
Transfers between organizations included in these Supplementary Estimates
$1 Items included in these Supplementary Estimates

1. Summary of these Supplementary Estimates

This table identifies Budgetary ² and Non-Budgetary ³ Supplementary Estimates by department, agency and Crown corporation, and by type of parliamentary authority (annual Vote and Statutory requirements).

The first two columns entitled “Previous Estimates” represent Estimates to date as presented in the Main Estimates. The third column entitled “Permanent Allocations from TB Central Votes” represent permanent allocations from Treasury Board centrally-managed Votes which have an impact on spending authorities. The columns under “Previous Estimates to Date” represent the organizations' total Estimates which is the starting point for these Estimates.

The next six columns entitled “These Supplementary Estimates” are the current requirements as provided in Supplementary Estimates (A). These requirements are split into three categories: Transfers, To be Voted ⁴ and Statutory ⁵ .

The last two columns entitled “Total Estimates to Date” provides the reader with an update of total Budgetary and Non-Budgetary requirements for 2009-10.

2. Summary of Estimates to Date for 2009-10

This table displays Main Estimates and amounts being requested in these Supplementary Estimates (A) and contains a breakdown of funding by Budgetary and Non-Budgetary/Voted and Statutory requirements.

3. Proposed Schedules to the Appropriation Bill

This table provides the reader with a preview of the Appropriation Bill. As noted previously, Supplementary Estimates directly support the Bill. This table provides a list of Vote numbers, Vote wording and the requested funds that will be proposed to Parliament for approval. There are two schedules to the Appropriation Bill in Supplementary Estimates: Schedule 1 identifies those items for the fiscal year ending March 31, 2010 whereas Schedule 2 identifies those items for the fiscal year ending March 31, 2011.

Only positive adjustments to appropriations are included in the Proposed Schedules to the Appropriation Bill. Where a Vote has a net zero or negative amount displayed in these Supplementary Estimates, no change to existing spending authority is requested of Parliament.

Once the Appropriation Bill is approved, the Vote wording becomes the governing conditions under which expenditures may be made. The following kinds of Votes can appear in Supplementary Estimates:

Program Expenditures Votes - This type of Vote is used when there is no requirement for either a separate “Capital Expenditures” Vote or “Grants and Contributions” Vote because neither equals or exceeds $5 million. In this case, all program expenditures are charged to the one Vote.
Operating Expenditures Votes - This type of Vote is used when there is a requirement for either a “Capital Expenditures” Vote or a “Grants and Contributions” Vote or both; that is, when expenditures of either type equals or exceeds $5 million.
Capital Expenditures Votes - This type of Vote is used when the capital expenditures equal or exceed $5 million. Expenditure items in a “Capital Expenditures “Vote could include individual items expected to exceed $10,000 for the acquisition of land, buildings and works (Standard Object 8), as well as the acquisition of machinery and equipment (Standard Object 9), or for purposes of constructing or creating assets, where an organization expects to draw upon its own labour and materials, or employs consultants or other services or goods (Standard objects 1 to 9). Different threshold limits may be applied for different capital expenditure classes.
Grants and Contributions Votes - This type of Vote is used when the grants and contributions expenditures in a program equal or exceed $5 million. It should be noted that the inclusion of a grant, contribution or other transfer payment item in Supplementary Estimates imposes no requirement to make a payment, nor does it give a prospective recipient any right to the funds. It should also be noted that in the Vote wording, the meaning of the word “contributions” is considered to include “other transfer payments” because of the similar characteristics of each.
Non-Budgetary Votes - This type of Vote, identified by the letter “L”, provides authority for spending in the form of loans or advances to, and investments in, Crown corporations and loans or advances for specific purposes to other governments, international organizations or persons or corporations in the private sector.
Special Votes: Crown Corporation Deficits and Separate Legal Entities - Where it is necessary to appropriate funds for a payment to a Crown corporation or for the expenditures of a legal entity, a separate Vote is established. When this is the case a separate Vote is established. A legal entity for these purposes is defined as a unit of government operating under an Act of Parliament and responsible directly to a Minister.
Special Votes: Treasury Board Centrally Financed Votes - To support the Treasury Board in performing its statutory responsibilities for managing the government's financial, human and materiel resources, a number of special authorities are required and these are outlined below.
1. Government Contingencies Vote - This Vote serves to supplement other appropriations and to provide for miscellaneous, urgent or unforeseen expenditures not otherwise provided for, including grants and contributions not listed in the Estimates and the increase of the amount of grants listed in these. This authority to supplement other appropriations is provided until parliamentary approval can be obtained and as long as the expenditures are within the legal mandate of the organization.
2. Government-Wide Initiatives Vote - This Vote supplements other appropriations in support of the implementation of strategic management initiatives in the Public Service of Canada.
3. Compensation Adjustments Vote - This Vote supplements other appropriations to provide funding for the increased personnel costs of collective agreements between the Treasury Board and collective bargaining units representing public servants, as well as collective agreements signed by separate employers, including members of the Royal Canadian Mounted Police and the Canadian Forces, Governor in Council appointees and Crown corporations as defined in section 83 of the Financial Administration Act.
4. Public Service Insurance Vote - This Vote provides for the payment, in respect of insurance, pension or benefit programs or other arrangements, or in respect of the administration of such programs, or arrangements, including premiums, contributions, benefits, fees and other expenditures, made in respect of the public service or any part thereof and for such other persons, as Treasury Board determines, and authority to expend any revenues or other amounts received in respect of such programs or arrangements to offset any such expenditures in respect of such programs or arrangements and to provide for the return to certain employees of their share of the premium reduction under subsection 96(3) of the Employment Insurance Act .
5. Operating Budget Carry Forward Vote - This Vote supplements other appropriations for the operating budget carry forward from the previous fiscal year.
6. Paylist Requirements Vote - This Vote supplements other appropriations for requirements related to parental and maternity allowances, entitlements on cessation of service or employment and adjustments made to terms and conditions of service or employment of the federal public administration including members of the Royal Canadian Mounted Police and the Canadian Forces, where these have not been provided from the Compensation Adjustments Vote.
7. Budget Implementation Vote - This Vote supplements other appropriations and provides any appropriate Ministers with appropriations for initiatives announced in the Budget of January 27, 2009, including new grants and the increase of the amounts of grants listed in the Estimates, where the amounts of the expenditures are not otherwise provided for and where the expenditures are within the legal mandates of the government organizations.

4. Statutory Items in these Supplementary Estimates

This table provides Parliament with an update on significant changes to expenditure forecasts of major statutory items. Statutory items are those that Parliament has approved through other legislation that sets out both the purpose of the expenditures and the terms and conditions under which they may be made. Statutory spending is displayed in the Supplementary Estimates for information only.

5. Summary of Changes to Voted Appropriations

This table displays all Voted information displayed in these Supplementary Estimates in Ministry order.

The first column (Vote Number) indicates the Vote that is to be augmented through these Supplementary Estimates. The letter accompanying the Vote indicates which Supplementary Estimates was used to augment the Vote.

The second column (Gross Amount) displays the total amount of funding being sought in these Supplementary Estimates.

The third column (Less: Available Spending Authorities) represents unused spending authority being used by organizations to minimize the amount of additional spending authority being requested in these Supplementary Estimates. Additional information on these amounts is provided in the details section.

The fourth column (Net Amount) displays the net amount of incremental funding being reflected in these Supplementary Estimates. However, it should be noted that the Proposed Schedules to the Appropriation Bill do not reflect funding for organizations where the net amount is zero or negative.

6. Budgetary Supplementary Estimates by Standard Object of Expenditure

To determine and report more accurately the impact of government expenditures on the rest of the economy, the net amount of government purchases by standard object must be determined. All organizations, including those that use revolving funds, must charge their expenditures for purchases to standard object expense categories. Standard objects are the highest level of object classification used for parliamentary and executive purposes, and are reported in the Main and Supplementary Estimates and the Public Accounts. The standard objects of expenditure are as follows:

Personnel
Transportation and communications
Information
Professional and special services
Rentals
Purchased repair and maintenance
Utilities, materials and supplies
Acquisition of land, buildings and works
Acquisition of machinery and equipment
Transfer payments
Public debt charges
Other subsidies and payments

A brief explanation of each Standard Object is provided at the end of the introduction section.

7. Allocations from Treasury Board Central Votes

This summary table provides a comprehensive list of allocations from Treasury Board (TB) Central Votes for Government Contingencies, Government-wide Initiatives, Compensation Adjustments, Operating Budget Carry Forward, Paylist Requirements and Budget Implementation, where applicable.

Government Contingencies (TB Vote 5) - This summary table provides a comprehensive list of organizations that have received temporary Treasury Board Contingency Vote (TB Vote 5) funding. Temporary funding can be provided for miscellaneous, urgent or unforeseen expenditures, which were not provided for in the Main Estimates and which are required before the next Supplementary Estimates receive Royal Assent. Once Parliament approves the Appropriation Bill for Supplementary Estimates and the Governor General provides Royal Assent, the temporary funding is reimbursed to TB Vote 5.

The following criteria must be met in order for Treasury Board to approve access to TB Vote 5:

All advances from the Government Contingencies Vote should be considered temporary advances to be covered by items included in subsequent Supplementary Estimates and reimbursed when the associated Appropriation Act is passed. Exceptions are made for requirements that arise after final Supplementary Estimates for the fiscal year where advances would not be reimbursable.
An organization's existing appropriation must be insufficient to cover both existing requirements and the new initiative until the next Supply period. To that end, an organization must support any request with a valid cash flow analysis.
A valid and compelling reason exists, particularly as it relates to the payment of grants, as to why the payment needs to be made before the next Supply period. If not, the payment should be deferred and access to TB Vote 5 denied.
For grants, the Transfer Payment Policy must be consulted and followed to ensure that a valid, legally incorporated recipient exists and that the organization clearly demonstrates that it needs to make a payment before the next Supply period.

Government-Wide Initiatives (TB Vote 10) - This Vote supplements other appropriations in support of the implementation of strategic management initiatives within the public service of Canada. Departments and agencies are not required to reimburse funding allocated from Vote 10.

Compensation Adjustments (TB Vote 15) - This Vote supplements other appropriations that may need to be partially or fully augmented as a result of adjustments made to terms and conditions of service or employment of the federal public administration, including members of the Royal Canadian Mounted Police and the Canadian Forces, Governor in Council appointees and Crown corporations as defined in section 83 of the Financial Administration Act . Departments and agencies are not required to reimburse funding allocated from Vote 15.

Operating Budget Carry Forward (TB Vote 25) - This Vote supplements other appropriations by authorizing a carry forward of unused funds from the previous fiscal year up to a maximum of five per cent of departments' and agencies' Main Estimates operating budget as was established in the previous fiscal year. Departments and agencies are not required to reimburse funding allocated from Vote 25.

Paylist Requirements (TB Vote 30) - This Vote supplements other appropriations by providing the government with funding to meet legal requirements of the employer such as parental leave, maternity leave, entitlements upon cessation of service or employment and adjustments made to terms and conditions of service or employment of the federal public administration. Departments and agencies may access this Vote throughout the fiscal year. Departments and agencies are not required to reimburse funding allocated from Vote 30.

Budget Implementation Initiatives (TB Vote 35) - This Vote supplements other appropriations and provides any appropriate Ministers with appropriations for initiatives announced in the Budget of January 27, 2009, including new grants and the increase of the amounts of grants listed in the Estimates, where the amounts of the expenditures are not otherwise provided for and where the expenditures are within the legal mandates of the government organizations. Departments and agencies are not required to reimburse funding allocated from Vote 35.

8. Horizontal Items included in these Supplementary Estimates

A horizontal initiative is an initiative in which partners from two or more organizations have established a formal funding agreement (e.g. Memorandum to Cabinet, Treasury Board submission, federal-provincial agreement) to work toward the achievement of shared outcomes.

This table provides a summary of those items for which funding is sought in these Supplementary Estimates. While the list is not exhaustive, it does provide an overview of initiatives related to these Supplementary Estimates where two or more organizations are seeking incremental funding increases.

9. Transfers between organizations included in these Supplementary Estimates

Organizations often request the authority to transfer monies between organizations for various purposes. This table provides a summary of these transactions.

10. $1 Items included in these Supplementary Estimates

Supplementary Estimates often include “one dollar items”, which seek an alteration in the existing allocation of funds or to existing Vote wording (as in the case of loan guarantees) as authorized in the Main Estimates. The purpose of a one dollar item is not to seek new or additional funds, but rather to re-allocate existing spending authorities between Votes and/or to provide appropriate authorities. Therefore, since no new funds are requested, the “one-dollar” amount is merely symbolic.

For example, one-dollar items may be used to:

Transfer funds from one Vote to another;
Write off debts;
Adjust loan guarantees;
Authorize grants; or
Amend previous appropriation acts.

Detail by Department, Agency and Crown Corporation

Departments, agencies and Crown corporations for which a Minister is responsible, or reports to Parliament, are grouped together to provide a total ministry presentation.

Each organization is divided into four sections:

Ministry Summary;
Explanation of Requirements (Voted Appropriations, Funds Available, Statutory Appropriations and Transfers);
Explanation of Funds Available (if applicable); and
Transfer Payments (if applicable).

1. Ministry Summary

This table displays all Voted and Statutory information in Ministry order, including:

Vote number and Vote wording;
Previous Estimates to date - Main Estimates and Permanent Allocations from TB Central Votes;
Transfers between Votes both within and between organizations;
Adjustments to Appropriations (new funding requests); and
Total Estimates to date.

Where a Vote supplement results in a net zero or negative amount for an organization, this will not form part of the Appropriation Bill for these Supplementary Estimates. Net zero or negative amounts are displayed for information purposes.

2. Explanation of Requirements

This section provides a description of the individual items or initiatives for which spending authority is being requested. Horizontal initiatives affecting more than one organization are flagged as ( horizontal item ) and will be displayed in the summary table “Horizontal Items included in these Supplementary Estimates” presented at the front end of these Supplementary Estimates.

This section also identifies all transfers between and within organizations, whether they relate to: a transfer of monies between organizations to accomplish a particular objective; the transfer of responsibility for the delivery of a program; realignments flowing from machinery changes announced by the government; or transfers within an organization to support program needs. Transfers do not have an impact on new appropriations being requested by organizations. Transfers will be displayed in the Ministry Summary separately from new appropriations and will also be displayed in the summary table dealing with transfers between organizations at the front end of these Supplementary Estimates.

3. Explanation of Funds Available

This section provides information about funds that are used to offset or reduce new spending requirements included in Supplementary Estimates. To minimize the amount of new appropriation authorities requested from Parliament, surplus spending authority available in one Vote can be redirected to another Vote to reduce the overall amount of supplementary spending authority required. As well, surplus spending authority available in a number of frozen allotments can be used with Treasury Board authority to reduce the amount of new appropriations required.

Some examples of surplus spending authority used for offsets include: funds transferred from one Vote to another Vote in the same organization; or funds moved from one fiscal year to another fiscal year in the same organization.

4. Transfer Payments

This table provides a listing of transfer payments.

A transfer payment is a grant, contribution or other payment made for the purpose of furthering program objectives but for which no goods or services are received.

Grants, contributions and other transfer payments differ in several respects:

Contributions are transfer payments where the recipients must meet performance conditions and may be subject to audit;
Grants are transfer payments made on the basis of established eligibility and not normally subject to audit;
Grants and their total values have a legislative character and specific descriptions that govern their use; and
Other transfer payments are transfer payments, other than grants and contributions, based on legislation or an arrangement which may include a formula to determine the annual amounts.

Explanation of the Standard Objects of Expenditure

1. Personnel

Salaries and wages, overtime, severance pay, retroactive pay and other special pay of civilian continuing (full-time) or term (part-time, seasonal and casual) employees except those of agency and proprietary Crown corporations, as well as members of the military and the Royal Canadian Mounted Police.
Judges' salaries, those of the Governor General, the Lieutenant-Governors and the indemnities to Members of both Houses of Parliament, and all types of allowances paid to or in respect of continuing and term employees (such as living, terminable, foreign service, isolated post, board and subsistence allowances, shift differential allowances for assistants, and other such allowances).
Ministers' motor car allowances, and the expense allowances to Senators and Members of the House of Commons.
The Government's contribution to various employee benefit plans (the Public Service Superannuation Account, the Supplementary Retirement Benefits Account, the Canada Pension Plan Account, the Quebec Pension Plan Account, the Public Service Death Benefit Account and the Employment Insurance Account).
The Royal Canadian Mounted Police Superannuation Account, the Canadian Forces Superannuation Account and the Members of Parliament Retiring Allowances Account, and the Government's contribution to provincial and other medical and hospital insurance plans and supplementary personnel costs for various purposes.

2. Transportation and Communications

Traveling and transportation expenses of Government employees, members of the Canadian Forces and the Royal Canadian Mounted Police, removal expenses of those persons and their dependants, and living and other expenses of such persons on travel status, judges' traveling expenses, and traveling expenses and allowances payable to Senators and Members of the House of Commons.
Transportation of persons by contract and chartered facilities or by other means (including traveling expenses of persons engaged in field survey work, inspections and investigations), and traveling and transportation of non-Government employees such as travel costs of veterans who are applicants for treatment or pensions.
Ordinary postage, airmail, registered mail, parcel post special delivery mail, post office box rentals, and any other postal charges.
Expenditures relating to the transportation of goods other than initial delivery cost on a purchase (which is included in the Standard Object covering the cost of the purchase itself) including charges for courier services provided by outside carriers.
All costs of telecommunication services by telephone, telegram, cable, teletype, radio and wireless communication (tolls, rates, etc.) and other communication costs such as courier services provided by outside agencies and communication services performed under contract or agreement.

3. Information

Advertising services acquired for publicity and general purposes from advertising agencies or directly for time on broadcast media or for space in print media or on outdoor posters or billboards. It includes advertising and creative work services such as graphic artwork.
Publishing services for commissioning, marketing, distribution and sales of publications sponsored by the department, and for the acquisition of related government publications. Also included are services for printing, duplicating, photocopying, text editing, design of graphics, art work, technical and advisory services such as computerized text processing and mass transmission of printed material. In addition, it includes exposition services such as exhibits and associated audio-visual services related to exhibitions and displays.
Public relations and public affairs services for attitude and service assessment surveys, sales promotion, marketing, export marketing, public relations and publicity, opinion polls, and contracts to organize and operate focus groups and media monitoring services. It also includes services for speech writing, press releases, briefing, press conferences and special events.

4. Professional and Special Services

Provision for all professional services performed by individuals or organizations such as payments (in the nature of fees, commissions, etc.) for the services of accountants, lawyers, architects, engineers, scientific analysts, reporters, and translators; for teachers at various levels of educational institutions; for doctors, nurses and other medical personnel; for management, data processing and other research consultants; and for other outside technical, professional and other expert assistance.
Payments for hospital treatment, care of veterans and welfare services, payments for the provision of informatics services, payment of tuition for Indians at non-federal schools, purchase of training services under the Adult Occupational Training Act , and payments made to the Canada School of Public Service for training.
Payments for Corps of Commissionaires services and for other operational and maintenance services performed under contract, such as armoured cars, laundry and dry cleaning, cleaning of buildings, temporary help, hospitality, storage and warehousing, and other business services, as well as payments made to the Department of Public Works and Government Services for contract administration.

5. Rentals

Rental of properties required for special purposes by the various departments and for the accommodation of government offices and services by the Department of Public Works and Government Services.
Hire and charter - with or without crew - of vessels, aircraft, motor vehicles and other equipment, and rental of telecommunication and office equipment including computers.

Storage and warehousing services is, however, in Standard Object 4 even though it involves the rental of space.

6. Purchased Repair and Maintenance

The repair and upkeep under contract of the durable physical assets provided for in Standard Object 8 for Acquisition of Land, Buildings, and Works and of equipment provided for in Standard Object 9 for Acquisition of Machinery and Equipment.
Payments to the Department of Public Works and Government Services for tenant services.
Materials, supplies and other charges for repairs undertaken by a department directly are coded to other objects, according to the nature of the purchase.

7. Utilities, Materials and Supplies

The provision for all payments for services of a type normally provided by a municipality, or public utility service such as the supply of water, electricity, gas, etc., and includes water, light, power and gas services, and payment for such services whether obtained from the municipality or elsewhere.
The provision for materials and supplies required for normal operation and maintenance of government services such as:
- gasoline and oil purchased in bulk; fuel for ships, planes, transport and heating
- feed for livestock
- food and other supplies for ships and other establishments
- livestock purchased for ultimate consumption or resale
- seed for farming operations
- books and other publications purchased for outside distribution
- uniforms and kits
- photographs, maps and charts purchased for administrative and operational purposes
- laboratory and scientific supplies, including samples for testing
- drafting, blueprinting and artists' supplies; supplies for surveys and investigations
- chemicals
- hospital, surgical and medical supplies
- works of art for exhibits, and historical material for galleries, museums and archives
- char service supplies
- coal and wood
- electrical supplies
- repair parts other than parts normally acquired with equipment at the time of purchase for aircraft, ships, road vehicles, and for communication and other equipment; and all other materials and supplies.

8. Acquisition of Land, Buildings, and Works

All expenditures for the acquisition of buildings, roads, irrigation works, canals, airports, wharves, bridges and other such types of fixed assets.
Improvements involving additions or changes of a structural nature, and for installing fixed equipment which is essentially a part of the work or structure such as elevators, heating and ventilating equipment.
All reconstruction of such types of physical assets and such projects performed under contract or agreement.
The purchase of land.

Expenditures pursuant to contracts for new construction for casual employees hired or continuing employees assigned to work full or part-time on specified projects, travel, professional services, equipment rentals, equipment maintenance and of materials purchased directly for use on such projects are charged to the relevant standard objects (Standard Objects 1 to 9).

9. Acquisition of Machinery and Equipment

Expenditures for the acquisition of all machinery, equipment, office furniture and furnishings, electronic data processing and electronic or other office equipment.
Microfilming equipment and supplies, inter-office communication equipment, postal meter machines, machine records and all other office equipment.
Motor vehicles, aeroplanes, tractors, road equipment, telecommunications and related equipment, laboratory and other scientific equipment, vessels, icebreakers and other aids to navigation and all other types of light and heavy equipment; includes ammunition and various types of equipment for National Defence, such as ships, aircraft, mechanical equipment, fighting vehicles, weapons, engines and such spare parts and supplies as are normally acquired with that equipment at the time of purchase.

10. Transfer Payments

Grants, contributions, and all other transfer payments made by Government, such as:

Major social assistance payments made to persons such as Old Age Security benefits and related allowances, Veterans' pensions and allowances.
Payments to the provinces and territories under the Constitution Acts , the Federal-Provincial Fiscal Arrangements Act , the Canada Health and Social Transfers and for official languages.
Payments to Indians and Inuit in support of self-government initiatives, health, educational, social and community development programming and in respect of native claims.
Payments to the territorial governments pursuant to financing agreements entered into between the Minister of Finance and the respective territorial Minister of Finance.
Capital assistance to industry; research grants and other assistance towards research carried on by nongovernmental organizations; scholarships.
Sustaining grants to national and international non-profit organizations.
Contributions to international organizations and assessments for membership in such organizations, such as the contribution to the International Food Aid Program and Canada's assessment for membership in the United Nations.

Most of the payments in this standard object category are identified in the Estimates as “Grants” or “Contributions”. The former are not subject to audit and are therefore restricted by Parliament as to amount and recipient and often as to purpose through the approval of the Supply bill which specifies “grants listed in the Estimates”; the latter are conditional and subject to audit and are not so restricted. Grants and their total values have a legislative character and specific descriptions that govern their use.

11. Public Debt Charges

Interest on the unmatured debt of Canada (including Treasury Bills) and on other liabilities such as trust and other special funds.
The cost of issuing new loans, amortization of bond discount, premiums and commissions.
The cost of servicing and administering the Public Debt.

12. Other Subsidies and Payments

Payments to Crown corporations that include those made to provide for operating deficits as well as other transfers paid to Crown corporations.
Payments to certain non-budgetary accounts (such as the government contributions to agricultural commodities stabilization accounts, as well as benefits under the Veterans Land Act), as well as the write-offs of various types of losses, the annual adjustment of reserves for financial claims and some other miscellaneous items referred to as “Sundries”.

Miscellaneous expenditures include licences, permits and payments for dockage, towage, wharfage and mooring privileges; bonding of government employees, loss of personal effects, and expenditures for small miscellaneous articles and services. Also included are many small items and services that do not lend themselves to identification under specific headings detailed in this summary.

^1. Parliament's approval of an Appropriation Act provides the necessary authority for the Government of Canada to spend monies from the Consolidated Revenue Fund to carry out its programs and services.

^2. Budgetary expenditures encompass the cost of servicing the public debt; operating and capital expenditures; transfer payments and subsidies to other levels of government, organizations and individuals; and payments to Crown corporations and separate legal entities.

^3. Non-budgetary expenditures (loans, investments and advances) are outlays that represent changes in the composition of the financial assets of the Government of Canada.

^4. Voted requirements are those for which the government must seek Parliamentary approval through an Appropriation Act. For additional information on votes and vote wording, see the Proposed Schedule to the Appropriation Bill.

^5. Statutory authorities are those that Parliament has approved through other legislation that sets out both the purpose of the expenditures and the terms and conditions under which they may be made. Statutory spending is included in the Supplementary Estimates for information only.

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