ARCHIVED - 2009-10 - Supplementary Estimates (C)

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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 normally tabled in Parliament approximately one month in advance of the related Appropriation Act ^* . 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. Since the spring of 2007, the practice has been to table a Supplementary Estimate for each of the three Parliamentary Supply periods ending June 23, December 10, and March 26. These Supplementary Estimates (C) are the third and final Supplementary Estimates planned for this fiscal year, for consideration by Parliament in the Supply period ending March 26, 2010.

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. These Supplementary Estimates reflect requirements related to the Government of Canada's initial response to the earthquake in Haiti on January 12, 2010. 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.

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.

^* 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.

Overview of these Supplementary Estimates

Table 1 provides a financial overview of these Supplementary Estimates (C).

Table 1 – Total Supplementary Estimates ($ millions)

	Budgetary	Non-Budgetary	Total
Voted Appropriations	1,754.9	15.7	1,770.6
Statutory Authorities	4,072.0	242.5	4,314.5
Total	5,826.9	258.2	6,085.1

 

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
Supplementary Estimates (C), 2009-10	5.4	254.6
Adjustments :
Net adjustment, from net to gross basis of Budget
Presentation**	15.7
Other adjustments***	2.2	17.9
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 present expenses on a gross basis, whereas Main Estimates are presented on a 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, 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. A total of $2.1 billion was approved and allocated by Treasury Board Ministers up to the period ending June 30, 2009. Unallocated funds reverted to the fiscal framework and have been drawn down through Supplementary Estimates, including these Supplementary Estimates (C).
  
  
• The 2009-10 Supplementary Estimates (A) were tabled in the House of Commons on May 14, 2009. Appropriation Act No. 3, 2009-10, 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 2009-10 Supplementary Estimates (B) were tabled in the House of Commons on November 4, 2009, Appropriation Act No. 4, 2009-10, provided Full Supply in the amount of $4.9 billion for the 2009-10 Supplementary Estimates (B) and received Royal Assent on December 16, 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 $6.1 billion presented in these Supplementary Estimates.

1. Voted budgetary spending is forecast to increase by an amount of $1.8 billion and is largely attributable to the following key initiatives:
   1. Major initiatives affecting more than one organization (horizontal initiatives)
      1. Funding for planning and pre-event operations related to policing and security at the 2010 G8 and G20 summits ($179.4 million)
         This funding will support planning and operations related to policing and security at the G8 Summit and to cover the costs of initial planning and preparations for the G20 Summit. The Royal Canadian Mounted Police (RCMP), in cooperation with its federal, provincial and municipal partners, will provide security for all participants. The funding requested through these Supplementary Estimates will be used to: design, plan and coordinate security operations for the summits; provide the RCMP and its security partners with temporary accommodation facilities for the G8 Summit; procure information technology and portable communication assets; work with federal, provincial and municipal security partners responsible for providing Summit security; and ensure the safe keeping of all International Protected Persons attending the summits.
      2. Canada's initial response to the earthquake in Haiti ($176.1 million)
         This funding will support Canada's initial whole of government response to the earthquake in Haiti including: contributions to appeals for humanitarian assistance launched by the United Nations and the International Federation of the Red Cross and Red Crescent Societies, as well as to project proposals by Canadian non-governmental organizations already operating on the ground in Haiti; the Haiti Earthquake Relief Fund to support humanitarian assistance, early recovery and reconstruction; the deployment of the Disaster Assistance Response Team (DART) for the provision of emergency medical services, engineering expertise and water purification, as well as of Canadian Forces military assets to enable and secure the provision of humanitarian assistance; and the potential deployment of additional police officers under Canada's Police Arrangement. The funding will also support other extraordinary measures such as the provision of emergency consular services to Canadians affected by the earthquake including evacuations and repatriation to Canada, Canada's hosting of the Friends of Haiti conference in Montreal, repair and reconfiguration of Canada's real property in Haiti, reestablishment of support services for the Canadian government presence in Haiti, and incremental operating costs to various government organizations involved in activities to assist Haiti.
      3. Funding to undertake mitigation and response activities related to the second wave of the H1N1 influenza pandemic ($86.6 million)
         This funding will be used to offset incremental costs associated with the second wave of the 2009 H1N1 influenza virus outbreak such as the purchase of antivirals for children, regulatory approval of H1N1 vaccine, communications, rapid research, and enhanced emergency response and surveillance and outbreak management in First Nation and Inuit populations and across Canada.
      4. Funding for policing and security at the 2010 Olympic and Paralympic Winter Games ($83.6 million)
         The Royal Canadian Mounted Police, as the organization responsible for Olympic security, in conjunction with other departments, is tasked with ensuring the safe and secure delivery of the Games. This funding will support a number of initiatives including the securing of private security contracts, accommodations vessels contracts, the installation of a perimeter intrusion detection system, protection for international dignitaries, the installation of marine barriers, the provision of site security, training for Chemical, Biological, Radiological, Nuclear and Explosive (CBRNE) consequence management, the deployment of Canadian Forces personnel, fleet support, cargo inspection and mail screening.
   2. Major specific initiatives
      1. To forgive a debt due by the Government of the Islamic Republic of Pakistan in return for a commitment by Pakistan to invest in specified education sector programming ($449.5 million)
         These funds represent the total value of the Official Development Assistance loans owed by Pakistan, according to the Bilateral Rescheduling Agreement signed by Canada and Pakistan in April 2003. Under the Pakistan Debt to Education Conversion (DEC) project, this debt is being converted into investments by Pakistan to strengthen Pakistan's teacher education institutions and improve the quality of the programs they deliver to primary and middle school teachers. These efforts are expected to result in strengthened classroom teaching and increased quality of education for students in Pakistan's public school system.
      2. Funding to Treasury Board Secretariat for Compensation Adjustments – Transfers to departments and agencies for salary adjustments ($196.4 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, 2009 and December 11, 2009.
      3. Funding of awards to claimants resulting from the Independent Assessment Process and Alternative Dispute Resolution related to the Indian Residential Schools Settlement Agreement, including other settlement agreement costs that directly benefit claimants ($120.5 million)
         The Indian Residential Schools Settlement Agreement, a court-ordered settlement, established Canada's legal obligation to provide compensation to former students who suffered sexual and/or serious physical abuse. This compensation is determined and awarded through the Independent Assessment Process. The number of students claiming sexual and/or serious physical abuse and the severity of abuse has proved to be much higher than initially estimated, resulting in total projected payments in 2009-10 to exceed the $160 million annual allocation.
      4. Funding to support the completion of CANDU reactor refurbishment projects ($110.0 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.
      5. Paylist Requirements – Transfers to departments, agencies and Crown corporations for maternity and parental allowances and payments of severance benefits and vacation pay upon termination of service ($100.0 million)
         Funding will be used to reimburse departments, agencies and Crown corporations for severance pay, vacation credits payable upon termination of employment, parental benefits and termination benefits for Ministers' exempt staff. Eligible expenditures are reimbursed through a direct transfer to departmental appropriations during the fiscal year in which such costs were actually incurred.
      6. Funding for the repair and return to service of the National Research Universal (NRU) reactor ($72.0 million)
         Funding will be used to repair the National Research Universal reactor at Chalk River Laboratories and return it to service in order to meet demand for medical and industrial radioisotopes. The reactor has been shut down since May 2009.
      7. Funding for the cost of membership in international organizations on behalf of the Government of Canada ($72.0 million)
         This funding is being used to cover Canada's assessed contribution to the United Nations, UNESCO, as well as to cover the costs for several peacekeeping missions across the globe until March 31, 2010. Some of the missions being funded include the UN mission in the Central African Republic and Chad, Sudan and in the Democratic Republic of the Congo.
2. Statutory budgetary spending is expected to increase by a net amount of $4.1 billion and is largely attributable to the following key initiatives:
   1. An increase in the forecast for the Consolidated Specified Purpose Accounts ($5.5 billion)
      The Consolidated Specified Purpose Account, used to manage administration of Employment Insurance (EI), is forecast to increase by $5.5 billion. The main factor contributing to this increase relates to an increase in the number of claimants. Changes in the EI program (i.e. increase to the maximum number of weeks of benefits) announced in Budget 2009 also contribute to this increase.
   2. Newfoundland Fiscal Equalization Offset Payments – For losses in equalization payments as a result of increases in offshore oil and gas revenues ($465.3 million)
      Regulations under the provisions of the Fiscal Equalization Offset Payments in the Canada-Newfoundland Atlantic Accord Implementation Act allow Newfoundland and Labrador to be compensated for losses in equalization payments due to increases in offshore oil and gas revenues.
   3. Increase to the forecast of Old Age Security benefit payments based on updated population and average monthly rate forecasts ($192 million)
      Old Age Security is a monthly benefit available to Canadian residents 65 years of age or over who meet the residency requirement. The $192 million increase is the result of three components: a decrease in the estimated number of beneficiaries; an increase in the forecasted average monthly payments for recipients from $492.13/month to $494.83/month, and, a decrease in the anticipated benefit repayments.
   4. Increase in the AgriInsurance program contribution payments based on higher beginning of year crop values on which 2009 premiums were based, as well as an increase in the number of acres covered under the program ($125 million)
      AgriInsurance is a program designed to ensure agricultural producers' access to insurance programs to protect their crops and to help manage uncontrollable risks inherent to the agriculture industry. Under the program, producers pay premiums to protect their commodities. Producers get a payment when they experience a production loss during the year. The increase in payments is due to an increase in the number of acres covered under the program and higher beginning of year crop values on which 2009 insurance premiums were based.
   5. Increase in the AgriStability program payments based primarily on the declining grains and oilseeds prices in 2009 affecting the value of inventories on hand ($78.0 million)
      AgriStability is a program which provides income support when an agricultural producer experiences large income losses (income declines greater than 15 percent). It provides for direct payments corresponding to the extent of the decline relative to their historical average income. The increase in payments is due to the declining grains and oilseeds prices in 2009 affecting the value of inventories and also due to more provinces delivering the program.
   6. Decrease to the forecast of Guaranteed Income Supplement benefit payments based on updated population and average monthly rate forecasts (a decrease of $228.0 million)
      The Guaranteed Income Supplement is a monthly benefit provided to low-income seniors who receive the Old Age Security benefit. The decrease of $228 million is the result of two components; an increase in the average monthly rate from $398.41 to $401.78; and, a decrease in the number of estimated beneficiaries.
   7. Payments to the Newfoundland Offshore Petroleum Resource Revenue Fund – Decrease due to revised forecast data regarding increased costs and temporary reduction in production levels associated with expansion of the White Rose project as well as an anticipated decline in crude oil prices for the year (a decrease of $640.8 million)
      In accordance with the Canada-Newfoundland Atlantic Accord Implementation Act , statutory payments are made to the Newfoundland Offshore Petroleum Resource Revenue Fund in amounts equal to royalty, provincial corporate income tax and other miscellaneous revenues generated in the offshore.
   8. Decrease to forecast infrastructure payments under the following initiatives (a decrease of $1.4 billion): Funding for the Communities Component Top Up of the Building Canada Fund (Budget 2009) (a decrease of $135.2 million); Funding for the establishment of the Green Infrastructure Fund to improve the quality of the environment and lead to a more sustainable economy over the long term (Budget 2009) (a decrease of $186.3 million); Provincial-Territorial Infrastructure Base Funding Program (Budget 2009) (a decrease of $240.0 million); Funding 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) (a decrease of $874.5 million)
      Original cash flow estimates had Infrastructure Canada's Economic Action Plan spending for the first two years distributed equally between fiscal years 2009-10 and 2010-11. Year one (2009-10) required intense negotiations, project selection and approvals before any funding could flow. Most importantly, the pace at which projects are funded and the speed with which funds are spent is determined by project proponents (i.e., provinces, territories, municipalities and other partners). Federal funding flows as construction proceeds, costs are incurred and project bills are submitted. These factors combined mean that more federal funds will flow in the second year (2010-11) of Infrastructure Canada's Economic Action Plan programs. This is confirmed by the financial reporting to date by project proponents.
3. Statutory non-budgetary spending is expected to increase by $0.2 billion and is largely attributable to the following key initiative:
   1. Increase of net loans disbursed under the Canada Student Financial Assistance Act as a result of higher new loan projections made by the Office of the Chief Actuary in addition to a decrease in forecasted repayments ($242.5 million)
      The Canada Student Loans Program provides financial assistance for post-secondary education for students in financial need. The increase in net loans is the result of two components: an increased growth rate of 5.8% for new loans; and, a decrease in forecasted repayment amounts.

 

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 Supplementary Estimates (B), 2009-10.

Changes to Government Organization and Structure

Pursuant to the Public Service Rearrangement and Transfer of Duties Act, the Government announced the following change which is displayed in these Supplementary Estimates:

• Order in Council P.C. 2009-1616 designates the Minister for the purposes of the Atlantic Canada Opportunities Agency Act as the Minister for the purposes of the Cape Breton Development Corporation Act, effective September 23, 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, Supplementary Estimates (A) and Supplementary Estimates (B), 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 (B), 2009 - 10:

Foreign Affairs and International Trade – Department

Vote L12c – To increase from $22,500,000 to $38,200,000 the amount that may be outstanding at any time against the Working Capital Advance Account for loans and advances to personnel working or engaged abroad established by Vote L12c, Appropriation Act No. 1, 1971 ; additional amount required

Foreign Affairs and International Trade – Canadian International Development Agency

Vote 32c – Pursuant to section 24.1 of the Financial Administration Act , to forgive an amount up to $449,533,044 owed by the Government of the Islamic Republic of Pakistan, in relation to loan agreements, subject to the conditions described in the Memorandum of Understanding signed on April 20, 2006 between the Government of Canada and the Government of the Islamic Republic of Pakistan

Human Resources and Skills Development – Department

Vote 7c – Pursuant to section 25(2) of the Financial Administration Act , to write off from the Accounts of Canada 935 debts due to Her Majesty in right of Canada amounting to $87,103 related to overpayments from the Government Annuities Account – To authorize the transfer of $87,103 from Human resources and Skills Development Vote 1, Appropriation Act No. 2, 2009–10 for the purposes of this Vote

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

Foreign Affairs and International Trade – Department

Vote 10c - The grants listed in the Estimates, contributions, which may include: with respect to Canada's Global Partnership Program (under the G8 Global Partnership), cash payments or the provision of goods, equipment and services for the purpose of assistance to countries of the former Soviet Union; with respect to Canada's Counter-Terrorism Capacity Building Program and the Anti-Crime Capacity Building Program , cash payments or the provision of goods, services, equipment and technology for the purpose of counter-terrorism and anti-crime assistance to states and government entities; and, with respect to the Global Peace and Security Program, Global Peace Operations Program, and Glyn Berry Program, cash payments or the provision of goods, services, equipment and technology for the purpose of global peace and security assistance; as well as the authority to make commitments for the current fiscal year not exceeding $30,000,000, in respect of contributions to persons, groups of persons, councils and associations to promote the development of Canadian export sales; and, the authority to pay assessments in the amounts and in the currencies in which they are levied as well the authority to pay other amounts specified in the currencies of the countries indicated, notwithstanding that the total of such payments may exceed the equivalent in Canadian dollars, estimated as of September 2008

Human Resources and Skills Development – Department

Vote 1c – Operating expenditures and (a) authority to make recoverable expenditures on behalf of the Canada Pension Plan, the Employment Insurance Account and the Specified Purpose Account for the administration of the Millennium Excellence Awards; (b) pursuant to paragraph 29.1(2)( a ) of the Financial Administration Act , authority to spend, to offset related expenditures incurred in the fiscal year, revenues received in the fiscal year arising from
(i) the provision of Public Access Programs Sector services;
(ii) services to assist provinces in the administration of provincial programs funded under Labour Market Development Agreements;
(iii) receiving agent services offered to Canadians on behalf of Passport Canada;
(iv) services to offset the administration and delivery of Millennium Excellence Awards to eligible students on behalf of the Canada Millennium Scholarship Foundation;
(v) the amount charged to any Crown Corporation under section 14(b) of Government Employees Compensation Act in relation to the litigation costs for subrogated claims for Crown Corporations;
(vi) the portion of Government Employees Compensation Act departmental or agency subrogated claim settlements related to litigation costs; and
(c) 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 – To authorize the transfer of $785,753 from Human Resources and Skills Development Vote 5, Appropriation Act No. 2, 2009–10 for the purposes of this Vote

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

Foreign Affairs and International Trade – Department

Minister of State of Foreign Affairs (Americas) – Motor car allowance

Natural Resources – Department

Newfoundland Fiscal Equalization Offset Payments

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

Agriculture and Agri-Food – Department

Minister of Agriculture and Agri-Food and Minister for the Canadian Wheat Board – Salary and motor car allowance

Canada Revenue Agency

Minister of National Revenue , Minister of the Atlantic Canada Opportunities Agency and Minister for the Atlantic Gateway – Salary and motor car allowance

Canadian Heritage – Department

Minister of Canadian Heritage and Official Languages – Salary and motor car allowance

Citizenship and Immigration – Department

Minister of Citizenship , Immigration and Multiculturalism – Salary and motor car allowance

Indian Affairs and Northern Development – Department

Minister of Indian Affairs and Northern Development , Federal Interlocutor for Métis and Non-Status Indians and Minister of the Canadian Northern Economic Development Agency – Salary and motor car allowance

Industry – Department

Minister of State (Science and Technology) ( Federal Economic Development Agency for Southern Ontario) – Motor car allowance

Transport – Department

Minister of Transport , Infrastructure and Communities – Salary and motor car allowance

Transport – Office of Infrastructure of Canada

Communities Component Top Up of the Building Canada Fund

Treasury Board – Secretariat

President of the Treasury Board and Minister for the Asia-Pacific Gateway – Salary and motor car allowance

Veterans Affairs – Department

Minister of Veterans Affairs and Minister of State (Agriculture) – Salary and 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 Votes and Statutory requirements).

The first two columns entitled "Previous Authorities" represent Estimates to date which consist of the Main Estimates plus any previously approved Supplementary Estimates authorities within the same fiscal year. 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 (C). 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. 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; as well as 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.

2. Summary of Estimates to Date for 2009-10

This table displays previous Estimates publications 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 supports 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 netted to zero or negative amount is 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:

1. Program expenditure 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 expenditures are charged to the one Vote.
   
   
2. Operating expenditure 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.
   
   
3. Capital expenditure 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.
   
   
4. Grants and contributions Votes – This type of Vote is used when the total of grant or contribution expenditures 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.
   
   
5. 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.
   
   
6. 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.
   
   
7. 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.
   
   
   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 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.
      
      
   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 was time-limited and expired on June 30, 2009. A complete listing of allocations made from this Vote was provided in Supplementary Estimates (B) 2009–10.

      Subject to the approval of the Treasury Board and between the period commencing April 1, 2009 and ending June 30, 2009, this Vote supplemented other appropriations and provided 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 were not otherwise provided for and where the expenditures were 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 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 Initiatives, 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, agencies and Crown corporations may access this Vote throughout the fiscal year. Departments and agencies are not required to reimburse funding allocated from Vote 30.

Budget Implementation Vote (TB Vote 35) – This Vote was time-limited and expired on June 30, 2009. A complete listing of allocations made from this Vote was provided in Supplementary Estimates (B) 2009–10.

Subject to the approval of the Treasury Board and between the period commencing April 1, 2009 and ending June 30, 2009, this Vote supplemented other appropriations and provided 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 were not otherwise provided for and where the expenditures were within the legal mandates of the government organizations . Departments and agencies were 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 reallocate 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 plus any previously approved Supplementary 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 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 these 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 spending authority required. As well, surplus spending authority available in a number of frozen allotments can also 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.
   Grants and their total values have a legislative character and specific descriptions that govern their use;
   and
3. 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. 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
   1. 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.
   2. 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 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.

    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.

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