ARCHIVED - Supplementary Estimates (B), 2009-10

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Introduction to Supplementary Estimates

Structure of these Supplementary Estimates

This Supplementary Estimates document is presented in three distinct sections:

1. Introduction to Supplementary Estimates ;
2. Summary Tables ; and,
3. 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) was 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. These Supplementary Estimates represent the second opportunity for parliamentary review of departmental program requirements this fiscal year, and will allow departments to implement planned spending for approved programs in support of results for Canadians in a timely manner. There is normally one more opportunity for parliamentary review of departmental priorities later in the fiscal year.

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 December, information is also provided on allocations that have been made from Treasury Board Vote 35 – allocations that allowed 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 90.

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		4,874.2		48.0		4,922.2
Statutory Authorities		1,609.4		24,421.9		26,031.3
Total		6,483.6		24,469.9		30,953.5

Spending in the Supplementary Estimates is consistent with the fiscal framework established in the September 2009 Economic and Fiscal Update.

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 budget documents, 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)
Economic and Fiscal Update (September 2009)						272.5
Estimates to-date :
2009-10 Main Estimates*		236.1
Supplementary Estimates (A), 2009-10		6.6
Supplementary Estimates (B), 2009-10		6.5		249.2
Adjustments :
Net adjustment, from net to gross basis of Budget
Presentation**		15.7
Other adjustments***		7.6		23.3
Total						272.5
Variance						0

* Includes $147.1 million for the Canada Revenue Agency, $28.6 million for the Parks Canada Agency and $193.2 million for the Canada
Border Services Agency that lapsed within 2008-09 appropriations.
** The Budget documents 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 $236.1billion, 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, and Full Supply for the remaining $58.9 billion received Royal Assent on June 24, 2009.
  
  
• The tabling of the 2009 Budget on January 27, 2009 did not allow sufficient time to include the 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 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 allowed 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 was an exceptional and time-limited mechanism, allowing for allocations up to June 30, 2009 as bridge funding in advance of Supplementary Estimates. For information purposes, these Supplementary Estimates include details of allocations made from Treasury Board Vote 35 between May 1 and June 30, 2009 as well as the amounts allocated and reported in the 2009-10 Supplementary Estimates (A) (April 1 – April 30, 2009). A total of $2.1 billion has been approved and allocated by Treasury Board Ministers to June 30, 2009. Unallocated funds revert to the fiscal framework and will be drawn down through Supplementary Estimates, including these Supplementary Estimates (B).
  
  
• The 2009-10 Supplementary Estimates (A) were tabled in the House of Commons on May 14, 2009. Appropriation Act No. 3, 2009-2010, provided Full Supply in the amount of $5.3 billion for the 2009-10 Supplementary Estimates (A) and received Royal Assent on June 24, 2009.
  
  
• The savings in 2009-10 resulting from the second round of Strategic Reviews of departmental spending that took place in 2008 are shown below for information purposes. These Supplementary Estimates reflect some of these savings with the balance to be used as offsets to future appropriation requirements.

Table 3 – 2008 Strategic Review Savings for 2009-10 ($ millions)

Department or Agency		Savings				Total Savings*
		Amounts		Employee Benefit
		excluding		Plans
		Employee
		Benefit Plans
Agriculture and Agri-Food
Department		130.2				130.2
Canadian Heritage
Public Service Commission		2.7		0.5		3.2
Health
Department		32.9		0.1		33.0
Canadian Institutes of Health Research		1.5				1.5
Public Health Agency of Canada		9.6		0.2		9.8
Industry
Canadian Space Agency		1.4				1.4
National Research Council of Canada		5.8				5.8
Natural Sciences and Engineering Research
		11.2				11.2
Council
Social Sciences and Humanities Research Council		5.0				5.0
Justice
Department		1.7		0.3		2.0
Public Safety and Emergency Preparedness
Correctional Service		82.0				82.0
National Parole Board		1.5		0.1		1.6
Royal Canadian Mounted Police		9.3				9.3
Transport
Department		7.4		0.2		7.6
Treasury Board
Secretariat		34.1		1.9		36.0
Canada School of Public Service		3.1				3.1
Veterans Affairs		3.8				3.8
Total		343.2		3.3		346.5

* Amounts differ from those presented in Budget 2009 due to timing differences in recognizing the capital savings between the cash basis of accounting used for Supplementary Estimates and the accrual basis used in Budget 2009.

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 $31.0 billion presented in these Supplementary Estimates.

1. Voted budgetary spending is forecast to increase by an amount of $4.9 billion and is largely attributable to the following key initiatives (of $100 million or more):

a. Major initiatives affecting more than one organization (horizontal initiatives)

i) Funding for the Canada Strategic Infrastructure Fund relating to investments in public infrastructure projects designed to improve the quality of life in both urban and rural communities ($123.1 million)

This funding will support approved public infrastructure projects such as the construction of the Conception Bay South Bypass Phase III in Newfoundland, the twinning of Highway 63 from south of Wandering River to south of House River in Alberta, the expansion of the Whitehorse International Airport Terminal Building in Yukon, and the provision of broadband services to communities in Nunavut and the Northwest Territories. This funding consists of contribution payments to support those projects and operating costs to implement and administer the contribution agreements with partnering organizations.

ii) Funding related to the assessment, management and remediation of federal contaminated sites ($107.4 million)

This funding will support the Federal Contaminated Sites Action Plan that aims to reduce and eventually eliminate federal financial liability for contaminated sites. Funding sought through these Supplementary Estimates will be allocated to federal departments, agencies and crown corporations to continue the assessment, remediation and/or risk management of contaminated sites.

iii) Funding to support construction activities related to recreational infrastructure (Budget 2009) ($102.5 million)

This funding will provide timely, targeted and temporary stimulus to the Canadian economy by making contributions to construction activity related to recreational infrastructure such as arenas, gymnasia, swimming pools, and sports fields, with an emphasis on rehabilitation and repair.

b. Major specific initiatives

i) Funding to Treasury Board Secretariat for Compensation Adjustments –Transfers to departments and agencies for salary adjustments ($735.4 million)

Funding to compensate departments, agencies, and appropriation-dependent Crown corporations for the impact of collective bargaining agreements and other related adjustments to terms and conditions of service or employment. The costs result from agreements signed between August 1, 2008 and July 31, 2009.

ii) Funding to the Public Health Agency of Canada for the purchase of H1N1 pandemic vaccine ($403.2 million)

The Government of Canada has ordered 50.4 million doses of H1N1 vaccine, which will be available to all Canadians. The delivery of immunization is a provincial and territorial responsibility; however, given the exceptional circumstances of a pandemic, the Government of Canada will cover 60 per cent of this purchase on a one-time basis.

iii) Funding to the Canadian International Development Agency for bilateral and multilateral food security programming to support agricultural development, research and innovation in developing countries with vulnerable populations ($321.5 million)

In support of Canada's commitment at the 2009 G8 summit, this funding seeks to address global food security challenges that contribute to increased political instability and conflict and which hinder economic growth and the achievement of development objectives in many developing countries. The disbursements, to trusted and established multilateral partners, will enable a range of programs to support growth and poverty reduction including an emphasis on addressing food security needs of vulnerable populations.

iv) Funding to the Office of Infrastructure of Canada for the Provincial-Territorial Base Funding Program to provide long-term, predictable and flexible funding to provinces and territories for infrastructure ($263.9 million)

Under the Provincial-Territorial Base Funding Program, each province and territory will receive equal-per-jurisdiction funding to be used for construction or rehabilitation of infrastructure. Supported infrastructure projects will contribute to efficient movement of goods and people, a cleaner environment, and safe and liveable communities. Due to delays in negotiations with provinces and territories, the Office of Infrastructure of Canada is seeking funds in these Supplementary Estimates that were not spent in 2008-09.

v) Funding to Atomic Energy of Canada Limited to support the completion of CANDU reactor refurbishment projects ($200.0 million)

Funding will be used to address a cash shortfall caused by unexpected technical challenges on CANDU reactor refurbishment contracts. The refurbishment of CANDU reactors involves the replacement of core components of the reactor. While Atomic Energy of Canada Limited (AECL) is uniquely positioned to undertake the refurbishment of CANDU reactors, these projects are first-of-a-kind, making them inherently complex.

vi) Funding for policing and security for the 2010 Olympic and Paralympic Winter Games, in accordance with the 2010 Olympic and Paralympic Winter Games Security Agreement ($198.1 million)

This funding will support policing and security activities for the 2010 Winter Games. The Royal Canadian Mounted Police (RCMP), in cooperation with its federal, provincial and municipal partners, will provide security for all participants. This additional funding is pursuant to the Canada-British-Columbia 2010 Olympic and Paralympic Winter Games Security Agreement . Under the terms of this agreement, the Government of British Columbia agreed to provide an additional in-kind contribution of $165 million to Canada for the RCMP's Games security measures and paid all remaining amounts to the RCMP in 2008-09 from its original $87.5 million security funding commitment. The funding requested through these Supplementary Estimates represents a portion of the $252.5 million British Columbia has committed towards the cost of securing the Winter Games and is included in the $900 million the Government of Canada has budgeted for Games security.

vii) Funding for the Canadian Air Transport Security Authority in support of development of aviation security plans and passenger assessment system (Budget 2009) ($190.7 million)

This funding will help the Canadian Air Transport Security Authority strengthen and improve the efficiency of airport security screening operations and technology which will include investments in new screening equipment and detection capabilities.

viii) Funding for the Building Canada Fund relating to investments in public infrastructure projects designed to improve the quality of life in both urban and rural communities ($160.8 million)

The Building Canada Fund will total $8.8 billion over seven years and will deliver results in three areas of national importance: a growing economy, a clean environment, and strong and prosperous communities. Funding will be allocated for projects in the provinces and territories based on their population and all major projects will be selected through federal-provincial/territorial negotiations. The Major Infrastructure Component of the fund will target larger, strategic projects of national and regional significance, primarily on the national priorities of drinking water, waste water, the core national highway system, public transit and green energy. The Communities Component of the fund will focus on projects in communities with populations of fewer than 100,000.

ix) Funding to the Canadian International Development Agency for additional grants to international organizations for development assistance, programming against hunger, malnutrition and disease, and international humanitarian assistance ($136.1 million)

These funds will provide the Canadian International Development Agency flexibility to respond to the current global food aid crisis (including support for the World Food Program School Feeding) and any unforeseen food and non-food humanitarian assistance needs which could emerge before year-end, as well as replenishing the Agency's contingency reserve for response to crises.

x) Funding for benefits under the Disability Awards and Allowances Program to Veterans and to eligible family members and dependants ($119.2 million)

The New Veterans Charter (NVC) came into force on April 1, 2006, and provided for the payment of disability awards and allowances to recognize and compensate Canadian Forces members and Veterans, and in some cases eligible surviving spouses and dependent children, for the non-economic effects of a service-related disability. Additional funding is required to cover payments resulting from the current backlog of disability award applications and the number of new applications received.

2. Statutory budgetary spending is expected to increase by a net amount of $1.6 billion. Forecast changes of $100 million or more are as follows:

i) Revised forecast of public debt charges mainly resulting from higher than projected budgetary deficits and higher than projected losses on investments ($1,159.0 million )

Public debt charges are higher as a result of an increase in projected debt levels, mainly resulting from higher projected budgetary deficits and lower projected returns on public sector pension plan assets.

ii) Funding to help Canada's pork industry recover and transition to the new market ($443.4 million)

The funding will support the Hog Industry Loan Loss Reserve Program's efforts to increase access to credit for eligible producers currently producing hogs in Canada and who can provide a business plan which demonstrates that the business is or can be viable and has a reasonable prospect of repaying the loan. Long-term loans will be provided by lending organizations and the Government of Canada will share the loan loss risk . This funding will also support the Hog Farm Transition Program to allow producers to tender bids for the amount of funding they need to transition out of the hog industry and cease hog production for at least three years. This program will gradually reduce production and oversupply issues.

3. Statutory non-budgetary spending is expected to increase by $24.4 billion and is mainly attributable to the following forecast changes of $100 million and over :

i) Payments to Export Development Canada to discharge obligations incurred pursuant to Section 23 of the Export Development Act (Canada Account) for the purpose of facilitating and developing trade between Canada and other countries ($12.4 billion)

Export Development Canada (EDC) manages the Canada Account which is used for transactions that facilitate trade exceeding EDC's risk threshold but are determined by the Government to be in the public interest. Disbursements have included support for the restructuring the Canadian portion of the North American automotive industry, support to a Canadian airline and for the sale of ships and aircraft. Repayments of Canada Account transactions are deposited back into the Consolidated Revenue Fund.

ii) Advances to the Business Development Bank of Canada with regards to the Canadian Secured Credit Facility to purchase term asset-backed securities, backed by loans and leases on vehicles and equipment ($12.0 billion)

In the 2009 budget, as a part of Canada's Economic Action Plan, the federal government announced the creation of the Canadian Secured Credit Facility (CSCF), with an allocation of up to $12 billion, to purchase term asset-backed securities backed by loans and leases on vehicles and equipment. This facility will be priced on commercial terms, and will therefore be expected to generate a positive return. The Business Development Bank of Canada has been assigned the responsibility for establishing and managing the CSCF on behalf of the federal government and will be the primary purchaser of asset-backed securities.

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 and Supplementary Estimates (A).

Changes to Presentation:

Any permanent allocations from Treasury Board centrally-managed Votes made to departments and agencies since approval of the Appropriation Acts for 2009-10 Main Estimates and Supplementary Estimates (A) have the effect of increasing their spending authorities. In order to reflect these adjustments, the "Summary of these Supplementary Estimates" table has been amended so that it now shows "Previous Authorities" based on previous Appropriation Acts, subsequent adjustments in the "Permanent Allocations from TB Central Votes" and then the departments and agencies new "Authorities to date". These changes are also reflected in the individual Ministry Summaries as "Authorities to date" as the starting point for the analysis of changes to specific departmental votes rather than "Previous Estimates".

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. 2009-0931 deletes the Indian Residential Schools Truth and Reconciliation Commission Secretariat to the schedule I.1 of the Financial Administration Act and adds the Indian Residential Schools Truth and Reconciliation Commission, effective July 1, 2009.
• Order in Council P.C. 2009-1423 transfers from the Department of Indian Affairs and Northern Development to the Canadian Northern Economic Development Agency the control and supervision of the portion of the federal public administration in the Department of Indian Affairs and Northern Development known as the Northern Economic Development Branch, effective August 18, 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 and Supplementary Estimates (A), 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 Supplementary Estimates (A), 2009 - 10:

Agriculture and Agri-Food – Department

Vote 22b – Canadian Pari-mutuel Agency – Program expenditures

Atlantic Canada Opportunities Agency – Department

Vote 7b – Pursuant to subsection 25(2) of the Financial Administration Act , to write off from the Accounts of Canada $456,680 in principal and $279,053 in interest for loans made to industry by the Newfoundland and Labrador Development Corporation (NLDC)

Canadian Heritage – Canadian Broadcasting Corporation

Vote 27b – Pursuant to subsection 46.1(3)(b) of the Broadcasting Act , to authorize a total indebtedness in respect of borrowings under subsections 46.1(1) and 46.1(2) of the Act of an amount not to exceed $220,000,000

Canadian Heritage – Library and Archives of Canada

Vote 52b – Capital expenditures

Citizenship and Immigration – Department

Vote 7b – Pursuant to section 25(2) of the Financial Administration Act , to write-off from the Accounts of Canada 3,013 debts due to Her Majesty in right of Canada amounting to $828,006 related to immigration loans issued pursuant to section 88 of the Immigration and Refugee Protection Act

Finance – Department

Vote L14b – 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) as part of Canada's participation in the G8 Food Security Initiative, by way of direct payments, shall not exceed, in respect of the period commencing on November 1, 2009 and ending on November 1, 2010, an amount of $48,000,000

Indian Affairs and Northern Development – Canadian Northern Economic Development Agency

Vote 37b – Operating expenditures

Vote 39b – Contributions

Natural Resources – Department

Vote 2b – Capital expenditures

Public Works and Government Services

Vote 7b – Government Telecommunications and Informatics Common Services Revolving Fund – In accordance with Section 12 of the Revolving Funds Act R.S.C. 1985, c. R-8, to amend subsection 5.2(3) of the Act by increasing from $20,000,000 to $40,000,000, 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 5.2(3) of the Act by decreasing from $40,000,000 to $20,000,000, the amount by which the aggregate of expenditures made for the purpose of the fund may exceed the revenues, effective April 1, 2010

Transport – Canada Post Corporation

Vote 17b – In accordance with section 28 of the Canada Post Corporation Act and section 101 and subsection 127(3) of the Financial Administration Act , to authorize the Canada Post Corporation to borrow otherwise than from the Crown not exceeding from time to time an aggregate outstanding amount of $2,500,000,000 in accordance with terms and conditions approved by the Minister of Finance

Treasury Board – Secretariat

Vote 15b – Compensation Adjustments – Subject to the approval of the Treasury Board, to supplement other appropriations that may need to be partially or fully funded 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

The following Vote wording (underscored) has been amended since Supplementary Estimates (A), 2009 - 10:

Canadian Heritage – Department

Vote 1b – Operating expenditures and, pursuant to paragraph 29.1(2)( a ) of the Financial Administration Act , authority to expend revenues received during the fiscal year by the Canadian Conservation Institute, the Canadian Heritage Information Network, the Canadian Audio-visual Certification Office, and international expositions, including the catering of special events at international expositions , 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

Canadian Heritage – Library and Archives of Canada

Vote 50b – Operating expenditures, the grants listed in the Estimates and contributions 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 access to and reproduction of materials from the collection

Foreign Affairs and International Trade – Canadian International Development Agency

Vote L35b – The issuance and payment of non-interest bearing, non-negotiable demand notes in an amount not to exceed $264,532,000 ($227,032,000 + $37,500,000) in accordance with the International Development (Financial Institutions) Assistance Act , for the purpose of contributions to the International Financial Institution Fund Accounts

Natural Resources – Department

Vote 1b – Operating expenditures and, pursuant to paragraph 29.1(2)( a ) of the Financial Administration Act , authority to expend revenues received during the fiscal year from the sale of forestry and information products ; licensing, training and certification activities related to the Explosives Act and Explosives Regulations; and from research , consultation, testing, analysis, and administration services as part of the departmental operations 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

The following new statutory items have been added since Supplementary Estimates (A), 2009 - 10:

Agriculture and Agri-Food – Department

Contributions in support of the Assistance to the Pork Industry Initiative

Atlantic Canada Opportunities Agency – Department

Minister of State – Motor car allowance

Canadian Heritage – Department

Minister of State (Sport) – Motor car allowance

Canadian Heritage – Office of the Co-ordinator, Status of Women

Minister of State – Motor car allowance

Economic Development Agency of Canada for the Regions of Quebec

Minister of State – Motor car allowance

Finance – Department

Payments to the Canadian Securities Regulation Regime Transition Office ( Canadian Securities Regulation Regime Transition Office Act )

Advances to the Business Development Bank of Canada with regards to the Canadian Secured Credit Facility ( Business Development Bank of Canada Act, Section 19 ) (Non-budgetary)

Indian Affairs and Northern Development – Canadian Northern Economic Development Agency

Community Adjustment Fund

Industry – Department

Minister of State (Small Business and Tourism) – Motor car allowance

Minister of State (Science and Technology) – Motor car allowance

Privy Council – Department

Minister of State and Chief Government Whip – Motor car allowance

Minister of State (Democratic Reform) – Motor car allowance

Transport – Department

Minister of State (Transport) – Motor car allowance

Western Economic Diversification

Minister of State – Motor car allowance

Overview of Summary Tables

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

1. Summary of these Supplementary Estimates
2. Summary of Estimates to Date for 2009-10
3. Proposed Schedules to the Appropriation Bill
4. Statutory Items in these Supplementary Estimates
5. Summary of Changes to Voted Appropriations
6. Budgetary Supplementary Estimates by Standard Object of Expenditure
7. Allocations from Treasury Board Central Votes
8. Horizontal Items included in these Supplementary Estimates
9. Transfers between organizations included in these Supplementary Estimates
10. $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 Authorities" represent Estimates to date as presented in the Main Estimates. The third column entitled "Permanent Allocations from TB Central Votes" represents permanent allocations from Treasury Board centrally-managed Votes which have an impact on spending authorities. The columns under "Total Authorities 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 (B). 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 previous Estimates and amounts being requested in these Supplementary Estimates 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:

a) 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.

b) 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.

c) 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.

d) 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.

e) 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.

f) 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. A legal entity for these purposes is defined as a unit of government operating under an Act of Parliament and is responsible directly to a Minister.

g) Special Votes: Treasury Board Centrally Managed 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.

(i) 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 Supplementary Estimates. 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.

(ii) Government-Wide Initiatives Vote – This Vote supplements other appropriations in support of the implementation of strategic management initiatives in the Public Service of Canada.

(iii) 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.

(iv) 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 .

(v) Operating Budget Carry Forward Vote – This Vote supplements other appropriations for the operating budget carry forward from the previous fiscal year.

(vi) 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.

(vii) Budget Implementation Vote – Subject to the approval of the Treasury Board and between the period commencing April 1, 2009 and ending June 30, 2009, 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 a 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:

1. Personnel
2. Transportation and communications
3. Information
4. Professional and special services
5. Rentals
6. Purchased repair and maintenance
7. Utilities, materials and supplies
8. Acquisition of land, buildings and works
9. Acquisition of machinery and equipment
10. Transfer payments
11. Public debt charges
12. 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) – Subject to the approval of the Treasury Board and between the period commencing April 1, 2009 and ending June 30, 2009, 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:

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

1. Ministry Summary

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

• Vote number and Vote wording;
• Authorities 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:

1. Contributions are transfer payments where the recipients must meet performance conditions and may be subject to audit;
2. Grants are transfer payments made on the basis of established eligibility and not normally subject to audit;
3. Grants and their total values have a legislative character and specific descriptions that govern their use; and
4. 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.
  

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 o 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.
  

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 non-governmental 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.
  

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".
  

^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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