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ARCHIVED - A Guide to Preparing Treasury Board Submissions


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The 2014 Guidance for the Preparation of TB Submissions includes a revised submission form, the roles and responsibilities of stakeholders, enhanced guidance on costing, tools for submission writers and new service standards for submissions. Departments and agencies have until April 1, 2014, to fully implement the updated guidance.

However, as communicated in the Guideline on Chief Financial Officer Attestation for Cabinet Submissions, a CFO Attestation letter must be annexed to all submissions that have financial implications, effective January 1, 2014.

Appendix F: Sample Treasury Board Submissions

Content Example

Figure 1: Estimates




The Treasury Board
Canada


Le Conseil du Trsor

CONFIDENCE OF THE QUEEN'S PRIVY COUNCIL
DOCUMENT CONFIDENTIEL DU CONSEIL PRIV DE LA REINE

CANADA

 

  

 

T.B. Number  No du C.T.

Department    Ministre

File  Dossier



TREASURY BOARD SUBMISSION


SUBJECT COMMENTS
Briefly describe (in 30 or fewer words) the subject of the submission. This field should accurately describe why you are seeking the funding (if applicable). This description is what will be printed in the Supplementary Estimates under the heading "Explanation of requirements" if you are seeking in‑year funding.

See "Step‑by‑Step Guide to Writing a Submission."

AUTHORITY
(As applicable)

 

PROPOSAL

The following authorities in the left‑hand column are the most common financial proposals in a Treasury Board submission. Even though every submission has its own particular requirements, you must still use these basic proposals when preparing your Treasury Board submission. Your Secretariat analyst can give you more advice on what this section should contain.

Adjustments to funding

Increase in funding:

 
  • "Authority to include an item in Supplementary Estimates and/or increase reference levels in [organization name] Vote [vote number], [vote name], in the amount[s] of $[X] in 20[XX]–20[XX] [, $[X] in 20[XX]–20[XX], $[X] in 20[XX]–20[XX] [, and future years]] [including employee benefit plans and excluding Public Works and Government Services Canada accommodation charges] to [purpose]."

This authority is required when an organization is seeking an increase to in‑year and/or future‑year funding. If your organization is seeking funding related to personnel, then you must include the Employee Benefit Plan (EBP) amount (2 per cent of personnel costs) in your funding authority request and also state that such funding is being sought in the authority paragraph. There is no need to refer to PWGSC accommodation charges (13 per cent of personnel costs) if they do not apply (see definitions below). However, if they do, then that should be stated in the authority paragraph and a separate approval, as shown below, should be prepared.

Reduction in funding:  
  • "Authority to reduce reference levels in [organization name] Vote [vote number], [vote name], in the amount[s] of $[X] in 20[XX]–20[XX] [, $[X] in 20[XX]–20[XX] [, and future years]], due to [reason]."

This authority is required when an organization has been directed by the Treasury Board of Canada Secretariat to permanently reduce spending on a specific initiative that impacts future years. An example of when you would seek this type of authority would be as a result of a spending restraint initiative.

Accommodation premium

 
  • "Authority to hold centrally in an earmarked reserve $[X] in 20[XX]–20[XX], $[X] in 20[XX]–20[XX], $[X] in 20[XX]–20[XX], and ongoing to offset Public Works and Government Services Canada accommodation requirements."

This authority is required in order to cover the 13 per cent accommodation premium levied by PWGSC on new salary resources.

Temporary access to
Treasury Board Vote 5

 
  • "Authority for temporary access to Treasury Board Vote 5, Government Contingencies, in the amount of $[X] in 20[XX]–20[XX], in order to supplement [organization name] Vote [vote number], [vote name], for [purpose]. This amount is to be reimbursed upon the approval of the appropriation act related to Estimates."

This authority is required when an organization is seeking temporary access to TB Vote 5 (Government Contingencies). Temporary access to TB Vote 5 is used primarily when an organization has insufficient spending authority to cover existing requirements and the funding is urgently required prior to the next supply period. (Talk to your Treasury Board program analysts about criteria for accessing TB Vote 5). TB Vote 5 may also be used to provide new grants (or contributions, in the case of the Canadian International Development Agency) that are within the legal mandate of the federal government institution, or increases to existing grants, before obtaining approval from Parliament through the associated appropriation act.

Permanent access to
Treasury Board Vote 5

 
  • "Authority to access Treasury Board Vote 5, Government Contingencies, in the amount of $[X] in 20[XX]–20[XX], in order to supplement [organization name] Vote [vote number], [vote name], for reimbursement of costs related to pay‑list shortfalls."

This authority is required when a federal government institution requires permanent access to Treasury Board Vote 5 for pay‑list shortfalls prior to year‑end for such purposes as severance payments, payment of leave credits upon termination of employment in the public service, maternity allowances and parental benefits, and certain other wage‑related costs (e.g. termination benefits for a departing minister's exempt staff and the costs of collective agreements settled too late in the year to be included in the Main or Supplementary Estimates).

Approval of named grant (and contributions/class contributions for certain organizations)

Funded from existing reference levels:

 
  • "Authority to include an item in Supplementary Estimates in [organization name] Vote [vote number], [vote name], in the amount[s] of $1 in 20[XX]–20[XX] [and $1 in 20[XX]–20[XX]] to [purpose]."

    or

Funded from incremental resources:

  • "Authority to include an item in Supplementary Estimates and/or increase reference levels in [organization name] Vote [vote number], [vote name], in the amount[s] of $[X] in 20[XX]–20[XX] [, $[X] in 20[XX]–20[XX], $[X] in 20[XX]–20[XX] [, and future years]] to [purpose]."

    and
  • "Authority for [organization name] to make a grant/contribution/class contribution payment of $[X] in 20[XX]–20[XX] [, [X] in 20[XX]–20[XX] [, and future years]] to [name of recipient]."

    and
  • "Authority to list a named grant/contribution/class contribution entitled '[wording to be printed in the Estimates].'"

These authorities are for all named grants or those contributions or class contributions in certain organizations that, according to their vote wording, require parliamentary approval. You must have your grant/contributions (if applicable) listed in the Estimates in order to make a grant/contribution (if applicable) payment. (For more information, see the Treasury Board's Policy on Transfer Payments at http://www.tbs-sct.gc.ca/pol/doc-eng.aspx?id=12257).

Note: If the organization is funding the named grant from within existing reference levels, then you need only seek a $1 item in each year in which the grant will be listed in the Supplementary Estimates.

Approval of a class grant

Funded from existing reference levels:

 
  • "Authority to include an item in Supplementary Estimates in [organization name] Vote [vote number], [vote name], in the amount[s] of $1 in 20[XX]–20[XX] [and $1 in 20[XX]–20[XX]] to [purpose]."

    or

Funded from incremental resources:

  • "Authority to include an item in Supplementary Estimates and/or increase reference levels in [organization name] Vote [vote number], [vote name], in the amount[s] of $[X] in 20[XX]–20[XX] [, $[X] in 20[XX]–20[XX], $[X] in 20[XX]–20[XX] [, and future years]] to [purpose]."

    and
  • "To seek approval of the terms and conditions for a class grant of $[X] in 20[XX]–20[XX] [, $[X] in 20[XX]–20[XX] [, and future years]] to support the [name of program]."

    and
  • "Authority to list a class grant entitled '[wording to be printed in the Estimates]."

These three authorities are required for all class grants. (For more information, see the Treasury Board's Policy on Transfer Payments at http://www.tbs-sct.gc.ca/pol/doc-eng.aspx?id=12257).

Note: If the organization is funding the class grant from within existing reference levels, then you need only seek a $1 item in each year in which the grant will be listed in the Supplementary Estimates.

Approval of an increase to an existing named grant or class grant

 

Funded from existing reference levels:

 
  • "Authority to include an item in Supplementary Estimates in [organization name] Vote [vote number], [vote name], in the amount[s] of $1 in 20[XX]–20[XX] [and $1 in 20[XX]–20[XX]] to [purpose]."

These two authorities are required for an increase to a named grant/class grant. The increase to the named grant/class grant needs to be printed in the Estimates or to already be listed in the Estimates in order to make this grant payment. (For more information, see the Treasury Board's Policy on Transfer Payments at http://www.tbs-sct.gc.ca/pol/doc-eng.aspx?id=12257).

             or

Funded from incremental resources:

  • "Authority to include an item in Supplementary Estimates and/or increase reference levels in [organization name] Vote [vote number], [vote name], in the amount[s] of $[X] in 20[XX]–20[XX] [, $[X] in 20[XX]–20[XX], $[X] in 20[XX]–20[XX] [, and future years]] to [purpose]."

    and
  • "Authority for [organization name] to increase the grant entitled '[wording to be printed or already printed in the Estimates]' by $[X] in 0[XX–20[XX] [, $[X] in 20[XX–20[XX], $[X] in 20[XX]–20[XX] [, and future years]] due to [reason for the increase]."

Note: If the organization is funding the new class grant from within existing reference levels, then you need only seek a $1 item in each year in which the grant will be listed in the Supplementary Estimates.

Approval of terms and conditions for a contribution or class contribution

 
  • "To seek approval of the terms and conditions for a [name of contribution or class contribution] to support the [name of program]."

This authority is required for all new, renewed, or amended contribution/class contribution agreements. (For more information, see the Treasury Board's Policy on Transfer Payments at http://www.tbs-sct.gc.ca/pol/doc-eng.aspx?id=12257).

Temporary frozen allotments

 
  • "Authority to establish a frozen allotment to be entitled '[allotment name]' in [organization name] Vote [vote number], [vote name], in the amount[s] of $[X] in 20[XX]–20[XX] [, $[X] in 20[XX]–20[XX] [, and future years]], if the following condition[s] is [are] not fulfilled by the next eligible supply period:
    • [condition 1][,/.]
    • [condition ...n][,/.]

This authority is required when an organization has been directed by the Treasury Board of Canada Secretariat to withhold spending on a specific initiative until the organization has met one or more conditions.

  • "and to delegate to the [Secretary of the Treasury Board or other specified position] the authority to release all or part of this frozen allotment, subject to the aforementioned condition[s] being met."

In some cases, the Treasury Board may delegate authority to release a frozen allotment, normally to the Secretary of the Treasury Board. In such cases, this authority must be added to the proposal above (immediately following the conditions).

  • "Authority to release the frozen allotment entitled '[allotment name]' in [organization name] Vote [vote number], [vote name], in the amount[s] of $[X] in 20[XX]–20[XX] [, $[X] in 20[XX]–20[XX] [, and future years]]."

In cases where the Treasury Board has not delegated the authority to release a frozen allotment, this authority must be used once the condition(s) has (have) been met.

Permanent frozen allotments

 
  • "Authority to establish a frozen allotment to be entitled '[allotment name]' in [organization name] Vote [vote number], [vote name], in the amount[s] of $[X] in 20[XX]–20[XX] [and $[X] in 20[XX]–20[XX]], due to [reason]."

This authority is required when an organization has been directed by the Treasury Board of Canada Secretariat to permanently withhold spending on a specific initiative that impacts the current fiscal year or the next fiscal year if requested after the Annual Reference Level Update is closed. An example of when this type of authority would be sought is if an organization wanted to reprofile funds to future years.

Special purpose allotments

 
  • "Authority to establish a special purpose allotment to be entitled '[allotment name]' in [organization name] Vote [vote number], [vote name], in the amount[s] of $[X] in 20[XX]–20[XX] [, $[X] in 20[XX]–20[XX] [, and future years]], to [purpose]," and "to delegate to the [Secretary of the Treasury Board or other specified position] the authority to adjust this special purpose allotment."

This authority is required when an organization has been directed by the Treasury Board of Canada Secretariat to create a special purpose allotment. It is used to separate a portion of an organization's voted appropriation for a specific initiative or item. A special purpose allotment is established when the Treasury Board wishes to impose special expenditure controls.

Note: Any funds remaining unspent at year‑end in a special purpose allotment are not eligible to be carried forward to the next fiscal year under the operating budget carry‑forward guidelines unless authorization to do so has been obtained under a separate Treasury Board approval.

Transfers between votes (internal or external)

 
  • "Authority to transfer from [organization name] Vote [vote number], [vote name], to [organization name] Vote [vote number], [vote name], $[X] in 20[XX]–20[XX] [, $[X] in 20[XX]–20[XX] [, and future years]], in order to [purpose]."

This authority is required when an organization wants to do internal vote transfers or to transfer funds to another organization. Transfers of funds within the same vote do not require this authority. These types of transfers are reflected through the regular Supplementary Estimates and Annual Reference Level Update processes.

As a general rule, when transferring salaries from one department to another, the increase in the personnel sub‑allotment of the receiving department should be offset by an identical reduction in the personnel sub‑allotment of the giving department. If that is not possible, the transfer to and/or from the operating allotment should be made entirely within the other operating costs sub‑allotment (which should include the EBP amount).

Increases to vote netted revenues

 
  • "Authority to increase vote netted revenues in 20[XX]–20[XX] by $[X] with an offsetting increase to the operating budget, due to [reason for increasing vote netted revenues]. Furthermore, direction to record as non‑respendable, non‑tax revenue, recoveries associated with the employee benefit plans."

This authority is required when an organization wishes to increase previously approved vote netted revenue amounts.

In cases where vote netted revenues include personnel costs, such as salaries, overtime, and allowances, you must also include the following wording in your authority request: "Furthermore, direction to record as non‑respendable, non‑tax revenue, recoveries associated with the employee benefit plans." If you have no personnel costs associated with the increase, then you will not need to include this wording in your authority request.

Adjustments to Program Activity Architecture (PAA)

 
  • "Authority to approve the strategic outcomes, program activities (PAs), and PA descriptions for [organization name] as provided in Appendix A as the basis for:
    1. the 20[XX]–20[XX] and future‑year Estimates and Public Accounts display; and
    2. establishing 20[XX]–20[XX] and future‑year reference levels."

This authority is required when an organization wants to adjust its PAA at the strategic outcome or program activity level. For more information, please consult the Guide to the Approval of Strategic Outcomes and Program Activity Architectures for Departments.

Debt write‑off authority

 
  • "Under the provisions of section 25 of the Financial Administration Act (FAA), authority for [organization name] to write off from its accounts [$X] [capital [$X] and interest [$X]] in 20[XX]–20[XX], for [purpose]."

This authority is required when an organization wants to write off a debt due to the Crown. Budgetary/non‑budgetary loans and any associated interest on those loans can be written off under section 25 of the FAA. In the case of non‑budgetary loans, the amount written off must be charged to a budgetary appropriation.

Debt forgiveness authority

 
  • "Under the provisions of section 24.1 of the Financial Administration Act (FAA), authority for [organization name] to forgive certain debts and accrued interest in the amount of $[X] [capital [$X] and interest [$X]] in 20[XX]–20[XX], for [purpose]."

This authority is required when an organization wants to forgive a debt due to the Crown. Budgetary/non‑budgetary loans and any associated interest on those loans can be forgiven under section 24.1 of the FAA. In the case of non‑budgetary loans, the amount forgiven must be charged to a budgetary appropriation.

Remission of debt authority

 
  • "Under the provisions of section 23 of the Financial Administration Act (FAA), Treasury Board recommendation to the Governor in Council of approval of the Order in Council attached to the submission approving the remission of up to [$X] owing to the Crown on loans and accrued interest, for [purpose]."

This authority is required when an organization wants to remit a debt due to the Crown. Any budgetary loans and any associated interest on those budgetary loans can be remitted under section 23 of the FAA. Non‑budgetary loans cannot be remitted.

Approval for project authority

 
  • "Preliminary project approval for the [name of project] project at an indicative cost of $[X] [inclusive OR exclusive of GST of $[Y]] and expenditure authority of $[X] for [purpose]."

This authority is to seek both preliminary project approval authority as well as expenditure authority from Treasury Board when required, usually before the project definition phase starts. While the GST is part of the project cost and expenditure authority, funds in this regard do not flow to the project manager and are usually listed separately.

  • "Effective project approval for the [name of project] project at a substantive cost of $[X] [inclusive OR exclusive of GST of $[Y]]."

This authority is required before an organization starts the implementation phase of a project. Please note that a specific request for expenditure approval authority is not required in the case of effective project approval.

COST AND SOURCE OF FUNDS

 
  • "On a cash basis, the total cost of $[X] million for fiscal year (FY) 20[XX]–20[XX], $[X] million for FY 20[XX]–20[XX], $[X] million for FY 20[XX]–20[XX], $[X] million for FY 20[XX]–20[XX], etc., including employee benefit plans and accommodation premiums. The source of funds is [source of funds, such as existing departmental reference levels or fiscal framework]."
  • "The related expenses on an accrual basis are $[Y] million for fiscal year (FY) 20[XX]–20[XX], $[Y] million for FY 20[XX]–20[XX], $[Y] million for FY 20[XX]–20[XX], etc."

See Appendix B, Costing Tables, which deals in more detail with the terms "cost," "chargeable to," and "source of funds." You must complete the appropriate costing table for each financial authority sought in the submission. All related costs should be covered.

OFFICIAL LANGUAGES

 
 

Using Appendices E, E1 and E2, indicate whether this initiative has an impact on the organization's official languages obligations. If so, summarize the key points from the official languages impact analysis. (see Appendix E2).

AUDIT AND EVALUATION

 
 

See "Audit and evaluation." This section should highlight one of the following:

  1. previous audits, evaluations, or reviews with findings that have an impact on this submission (you should summarize key points and, if applicable, deficiencies, corrective measures, performance to date, and implications for the submission);
  2. a summary of future studies or reports (with timelines) proposed in this submission, such as audit or accountability frameworks (use the "Remarks" section if necessary to expand further); or
  3. where related audits, reviews, or evaluations were required for the program, but have not been conducted, an explanation as to why these have not taken place.
  4. State "Not applicable" if none of 1, 2, or 3 applies.

REMARKS

 
 

This section should provide the relevant information regarding the proposal or initiative that will allow a thorough analysis. See "Remarks" under "Step‑by‑Step Guide to Writing a Submission" and Appendix D.

CONTACT
"For more information, please contact..."

Signature

Date

TBC/CTC 300‑1 WORD (2002/05) Canada

Content Example

Figure 2: Long‑Term Capital Plan




The Treasury Board
Canada


Le Conseil du Trsor

CONFIDENCE OF THE QUEEN'S PRIVY COUNCIL
DOCUMENT CONFIDENTIEL DU CONSEIL PRIV DE LA REINE

CANADA

 

  

 

T.B. Number  No du C.T.

Department    Ministre

File  Dossier



TREASURY BOARD SUBMISSION


SUBJECT

COMMENTS

Long‑Term Capital Plan (LTCP)

This is sample wording only. Amend or adapt it as appropriate.

AUTHORITY

(As applicable)

PROPOSAL

"1. To approve the management principles, processes, and approaches outlined in the LTCP attached as Section 3.

You should be clear and explicit in describing what you want.

"2. Authority to adjust reference levels and include an item in Estimates, in [organization name] Vote [vote number], [vote name], in the amount[s] of $[X] in 20[XX]–20[XX] [, $[X] in 20[XX]–20[XX], $[X] in 20[XX]–20[XX] [, and future years]] [including employee benefit plans and excluding Public Works and Government Services Canada accommodation charges] to [purpose]."

If the Board has already approved funds for capital purposes, it may be appropriate to request authority to adjust reference levels and include an item in Estimates.

If funds have not been approved, the federal government institution should discuss the matter with the appropriate Secretariat program sector before requesting funding in the LTCP submission, as a source of funds must be confirmed.

COST AND SOURCE OF FUNDS

See Table X [or include table in the body of the submission, if convenient].

You should use a table to show the cash flow and source of funds. The table should cover all years with funding implications until the profile reaches zero or another ongoing (fixed) amount. Sources of funds could include reference levels and funds earmarked in the fiscal framework for particular purposes, but not yet included in the reference levels.

Capital expenditures should be split between depreciable and non‑depreciable expenditures, and presented on both a cash and an accrual basis.

If any of the proposals refer to expenses recognized in prior years (e.g. remediation of contaminated sites, out‑of‑court or claim settlements), consult your program analyst on the cash and accrual presentation of such costs.

OFFICIAL LANGUAGES

Using Appendices E, E1 and E2, indicate whether this initiative has an impact on the organization's official languages obligations. If so, summarize the key points from the official languages impact analysis (see Appendix E2).

AUDIT AND EVALUATION

See "Audit and Evaluation." This section should highlight one of the following:

  1. previous audits, evaluations, or reviews with findings that have an impact on this submission (you should summarize key points and, if applicable, deficiencies, corrective measures, performance to date, and implications for the submission);
  2. a summary of future studies or reports (with timelines) proposed in this submission, such as audit or accountability frameworks (use the "Remarks" section if necessary to expand further); or
  3. where related audits, reviews, or evaluations were required for the program, but have not been conducted, an explanation as to why these have not taken place.
  4. State "Not applicable" if none of 1, 2, or 3 applies.

REMARKS

Provide the context, but not the details for the LTCP. Nevertheless, a summary of key points may be appropriate.

If you are using the LTCP to request more resources, provide justification for this.

Provide additional context, such as references to any relevant budget, Board, or Cabinet decisions.

CONTACT

"For more information, please contact [name, title, email address, and telephone number]."


Signature

Date

TBC/CTC 300‑1 WORD (2002/05) Canada

Content Example

Figure 3: Authority to Enter Into Lease




The Treasury Board
Canada


Le Conseil du Trsor

CONFIDENCE OF THE QUEEN'S PRIVY COUNCIL
DOCUMENT CONFIDENTIEL DU CONSEIL PRIV DE LA REINE

CANADA

 

  

 

T.B. Number  No du C.T.

Department    Ministre

File  Dossier



TREASURY BOARD SUBMISSION


SUBJECT COMMENTS
Authority to enter into a lease (or other real property transaction) in Boniface, Ontario This is sample wording only. Amend or adapt it as appropriate.
Indicate the type of transaction (e.g. lease, purchase, transfer of administration, disposal).

AUTHORITY

(As applicable)

(E.g. for acquisitions and dispositions:

"Subsection 4(1) of the Federal Real Property Regulations")

PROPOSAL

Be clear and precise in describing what you want.

Example of a submission for a lease

"1. Authority for the Minister of [portfolio name] to enter into a competitive lease with XYZ Corporation for 4,000 square metres (rentable) of special‑purpose laboratory space at 123 Centre Drive, Boniface, Ontario, for five years at a cost of $200 per square metre ($800,000 a year), plus initial fit‑up charges of $543,000, for a total cost of $4,543,000.

Sample wording for a lease

"2. To exercise an option to renew the lease for an additional three years at a price no greater than the price of the initial lease increased by the change in the Consumer Price Index between the dates of signing the initial lease and of exercising the option. The total estimated cost of the lease, including the option period, is $6,943,000."

 

Example of a submission for the purchase of real property

"Authority for the Minister of [portfolio name] to purchase from John Doe a property of 1,200 square metres located at 35 Centre Street, Boniface, Ontario, for $245,000."

Sample wording for a purchase

Example of a submission requiring GIC approval

"To recommend that the Governor in Council approve the acceptance from the Province of Alberta, for $X, of the transfer of administration and control of the parcel of land in Daniel, Alberta, described in the attached Order in Council and approved by provincial Order in Council no. 123456 dated XX January 20XX."

Sample wording for a transfer of administration and control from a province when an OIC is required. Note that, in most cases, an OIC is not required.

COST AND SOURCE OF FUNDS

 

"The initial fit‑up cost is $543,000 and the base rental cost is $800,000 a year. The total cost of the lease plus option period is $X."

Typical information for a rental

"We estimate $47,000 a year for utilities and $34,500 a year for the pro‑rata share of taxes."

Use a table, if appropriate.

"All the funds are available in reference levels."

In some cases (e.g. a disposal), this section will be unnecessary. It might, however, be appropriate to include a section on the revenues expected.

Use this section if appropriate.

Indicate how each component is calculated.

Indicate who is responsible for paying utilities and taxes.

"Chargeable to

 

Vote 1 (operating budget)"

 

OFFICIAL LANGUAGES

 
 

Using Appendices E, E1 and E2, indicate whether this initiative has an impact on the organization's official languages obligations. If so, summarize the key points from the official languages impact analysis. (see Appendix E2).

AUDIT AND EVALUATION

 
 

See "Audit and evaluation." This section should highlight one of the following:

  1. previous audits, evaluations, or reviews with findings that show an impact on this submission (you should summarize key points and, if applicable, deficiencies, corrective measures, performance to date, and implications for the submission); or
  2. a summary of studies or reports (with timelines) proposed in this submission, such as audit or accountability frameworks. (The "Remarks" section may be used if necessary to expand further.)

Indicate "Not applicable" if neither of the above applies.

REMARKS

 
 

Provide background and deal with key issues, using the notes at the beginning of this section as a guide.

In a submission related to real property, this section should provide a thorough analysis of the options. Convincing arguments must be made to justify the chosen option. There should be a comparison of the total life‑cycle costs and benefits of each option. The investment should provide long‑term economic benefits and the best value possible for Canadian taxpayers.

The sponsoring organization should explain in this section why Treasury Board approval is required (e.g. a Board policy requirement is not met, or the transaction is above the minister's transaction authority limit).

It is desirable for the federal organization to discuss whether project approval is required or whether the transaction is within the federal organization's project authority level. This discussion is important even if the transaction does not require Board project approval (preliminary project approval, effective project approval, or lease project approval), as the federal organization should be aware of the entire cost of the project and know that it has adequate funds to complete it and that it has expenditure authority.

The federal organization should state whether there have been recent appraisal(s) or estimates of market value. There should be a discussion about the cost of the real property transaction and how it is justified in relation to market value.

Where applicable, the federal organization must state that the Department of Justice Canada has completed a risk assessment of Aboriginal rights and title.

The federal organization should show how the transaction is required for program purposes. Transactions should be open and fair, and offers should be solicited when required. The transaction should be consistent with the federal organization's long‑term capital plan.

There should be consideration given to heritage, accessibility, environmental issues and sustainable development, fire protection, and any other policy requirements the federal organization wishes to raise or discuss.

Be as clear and concise as possible. Use tables when appropriate.

Self‑contained material may be annexed (e.g. summaries of appraisals and comparative analyses, copies of OICs).

CONTACT

 

"For more information, please contact [name, title, email address, and telephone number]."

 

Signature

Date

TBC/CTC 300‑1 WORD (2002/05) Canada

Content Example

Figure 4: Crown Corporation Corporate Plan




The Treasury Board
Canada


Le Conseil du Trsor

CONFIDENCE OF THE QUEEN'S PRIVY COUNCIL
DOCUMENT CONFIDENTIEL DU CONSEIL PRIV DE LA REINE

CANADA

 

  

T.B. Number  No du C.T.

Crown Corporation    Socit d'tat

File  Dossier



TREASURY BOARD SUBMISSION


SUBJECT

COMMENTS

"Approval of XYZ Corporation's 2007–08 to 2011–12 corporate plan and approval of the 2007–08 operating and capital budgets."

OR

"Approval of the 2007 to 2011 corporate plan for XYZ Corporation and approval of the 2007 operating and capital budgets."

Include the name of the Crown corporation and the planning period of the corporate plan in this specific date format.

AUTHORITY

"Financial Administration Act, subsection 122(1)."

Subsection 122(1) refers to all Crown corporations required under the FAA to annually submit a corporate plan for the approval of the Governor in Council on the recommendation of the appropriate (responsible) minister.

"Financial Administration Act, subsection 127(2)."

Add subsection 127(2) if a borrowing plan is proposed in the corporate plan. Note: A borrowing plan may require the recommendation of the Minister of Finance before the Board will consider the submission. Currently, four financial corporations (see (a) below) require the recommendation of the Minister of Finance.

"Financial Administration Act, subsection 123(1)."

Subsection 123(1) refers to Crown corporations named in Part I of Schedule II, which require both an operating and a capital budget to be approved annually. Crown corporations named in Part II of Schedule III (see (b) below) require only the capital budget to be approved by the Treasury Board.

"Financial Administration Act, subsection 124(1)."

Subsection 124(1) refers to all parent Crown corporations under Part X of the FAA, which must annually submit a capital budget for the approval of the Treasury Board on the recommendation of the appropriate (responsible) minister.

"Financial Administration Act, subsection 124(3)."

Add subsection 124(3) if the Crown corporation is seeking the approval of a multi‑year item within its capital budget.

"Financial Administration Act, paragraph 90(1)(b)."

Add the appropriate paragraph under section 90 if a transaction requires Governor in Council authorization. For example, the sample wording uses paragraph 90(1)(b) to illustrate the authority that would be cited for the acquisition of shares. Refer to the "Remarks" section for further details.

PROPOSAL

"1. To recommend that the Governor in Council approve the 2007–08 to 2011–12 corporate plan of XYZ Corporation."

OR

"To recommend that the Governor in Council approve the 2007 to 2011 corporate plan of XYZ Corporation.

Number each proposal to facilitate easy reference and TB approval.

Corporations with a December 31 fiscal year‑end should use the calendar year (2007 to 2011) to refer to the planning period for the corporate plan and 2007 for the budgets. Corporations with a fiscal year‑end other than December 31 should cite the planning period as 2007–08 to 2011–12 for the corporate plan, as they are normally seeking five‑year approvals, and 2007–08 for the operating and capital budgets, as they are seeking one‑year approvals only.

"2. To approve the 2007–08 operating and capital budgets of XYZ Corporation."

OR

"To approve the 2007 operating and capital budget of XYZ Corporation.

Corporations mandated to dissolve with no capital expenditures planned are still required to include a proposal as per subsection 124(1) of the Financial Administration Act.

"3. To recommend that the Governor in Council approve the purchase by XYZ Corporation of 1,000 shares in ABC Inc. for $500,000.

Refer to the "Remarks" section for further details.

"4. To recommend that the Governor in Council approve the transfer of title to EFG lands, located on the former Canadian Forces Base Timbuktu, to XYZ Corporation, pursuant to paragraph 16(1)(h) of the Federal Real Property and Federal Immovables Act.

Refer to the "Remarks" section for further details.

"5. To approve the amendment to the 2007 operating budget for XYZ Corporation to include $925,000 resulting from additional proceeds available to the Corporation as a result of the disposition of ABC Corporation, a subsidiary of XYZ."

Refer to the "Remarks" section for further details.

COST AND SOURCE OF FUNDS

"The amount required from the Government of Canada in 2007–08 will be $10,700,000, to be sourced from XYZ Corporation's existing reference levels. The $10,700,000 will be divided into $7,500,000 for operating expenditures and $3,200,000 for capital expenditures."

Indicate "No cost implications" if appropriate. Otherwise, identify all costs, whether they be operating or capital expenditures.

"XYZ Corporation's 2007 capital budget totals $30.4 million."

Identify the capital budget requirements if the Crown corporation is not required to submit an operating budget (see (c) below).

"No capital expenditures are planned for 2007–08."

Use the sample wording when a corporation does not have any capital expenditures planned for the next fiscal year. Even corporations with no planned capital expenditures are required to reference their capital budget.

"Chargeable to Vote 25, Payments to XYZ Corporation."

Identify the specific number and exact name of the vote to which the funding will be allocated.

OFFICIAL LANGUAGES

"As a Crown corporation, XYZ Corporation is committed to, and this corporate plan supports: (1) providing bilingual services to any member of the public; (2) creating a work environment conducive to the effective use of both English and French in prescribed regions; (3) enhancing the vitality of the English and French linguistic minority communities in Canada and supporting and assisting their development; and (4) fostering the full recognition and use of both English and French in Canadian society."

State whether the initiative has an impact on the corporation's obligations with respect to: (1) providing bilingual services to the public; (2) ensuring that the work environment is conducive to the use of both official languages; (3) enhancing the development of official language minority communities; and (4) fostering the equal status and use of both official languages See Appendix E.

AUDIT AND EVALUATION

"The Office of the Auditor General of Canada conducts an attest audit annually and periodic special examinations, pursuant to the Financial Administration Act. All audit recommendations have been addressed. The next special examination is scheduled for fiscal year 2008."

Provide TB ministers with a sense of conclusions from recent audits, special examinations, or mandate reviews, or note upcoming activity of this kind.

REMARKS

Comment on how the corporate plan and budgets are consistent with related decisions of Cabinet and the Treasury Board.

Provide a broad perspective on the size and significance of the operating and capital budgets. Highlight any significant change(s) in financial position as compared to the previous year. Include a simple table depicting the operating and capital requirements, including borrowing if applicable.

Provide highlights of the following elements: restructured activities, reorganization, new products, or the Statement of Priorities letter from the responsible minister.

Identify any problems experienced by the corporation over the past year and indicate how they were addressed.

Where appropriate, explain why an amendment to an operating or capital budget is required. Describe what was missed in the first analysis that is causing this amendment, the new costs and how were they derived, and the impact of this change on future activities and costs.

Explain a restricted transaction if the Crown corporation has included a proposal that requires Governor in Council approval (e.g. acquisition of shares, disposal of property, dissolution of a corporation). The extent of the justification for the transaction will depend on the significance and magnitude of the transaction. The explanation should link the acquisition to the corporation's business strategy, present detailed, relevant financial information, and cover any specific risks not already covered in the last approved corporate plan and budgets. Also, confirm that the Crown corporation has the appropriate legislative authority to proceed with the specific transaction.

CONTACT

Departmental contact [name, title, email address, and telephone number]

Normally, the contact person is the portfolio department's manager, who is responsible for liaison with the corporation and for development of the submission.

Crown corporation contact [name, title, email address, and telephone number]

If the Crown corporation prepares its own TB submission (see (d) below), only a Crown corporation contact is needed.

Attachments

  • Order in Council
  • Background Note
  • Explanatory Note
  • Business Case
  • Results From Reviews Ordered by TB (e.g. decks)

Include a list of documents that are attached to the TB submission.


Signature

Date

TBC/CTC 300‑1 WORD (2002/05) Canada

  1. Canada Mortgage and Housing Corporation, Export Development Canada, Farm Credit Canada, Business Development Bank of Canada.
  2. Canada Development Investment Corporation, Canada Post Corporation, Royal Canadian Mint.
  3. Canada Development Investment Corporation, Canada Post Corporation, Royal Canadian Mint.
  4. Atomic Energy of Canada Limited, Blue Water Bridge Authority, Canada Deposit Insurance Corporation, Canada Mortgage and Housing Corporation, Canada Post Corporation, Canadian Broadcasting Corporation, Canadian Dairy Commission, Canadian Museum of Nature, Canadian Tourism Commission, Cape Breton Growth Fund Corporation, Defence Construction (1951) Limited, Enterprise Cape Breton Corporation, Export Development Canada, Farm Credit Canada, The Federal Bridge Corporation Limited, National Capital Commission, National Gallery of Canada, Royal Canadian Mint, Standards Council of Canada, Via Rail Canada Incorporated.

Order in Council Examples Related to Figure 4

Order in Council where the recommendation of the Minister of Finance is not required

HER EXCELLENCY THE GOVERNOR GENERAL IN COUNCIL, on the recommendation of the Minister of Natural Resources and the Treasury Board, pursuant to section 122 (see 1 below) of the Financial Administration Act, hereby approves the corporate plan of XYZ Corporation for the period beginning January 1, 2007, and ending December 31, 2011.

Order in Council where the recommendation of the Minister of Finance is required

WHEREAS, in its corporate plan for the period beginning April 1, 2007, and ending March 31, 2012, XYZ Corporation has indicated an intention to borrow money;

AND WHEREAS the Minister of Finance, pursuant to section 127 (see 2 below) of the Financial Administration Act, has required that his or her recommendation be added to the recommendation of the Minister of Finance that the corporate plan be approved;

THEREFORE, HER EXCELLENCY THE GOVERNOR GENERAL IN COUNCIL, on the recommendation of the Minister of Industry, the Minister of Finance, and the Treasury Board, pursuant to section 122 (see 1 below) of the Financial Administration Act, hereby approves the corporate plan of XYZ Corporation for the period beginning January 1, 2007, and ending December 31, 2011.

Order in Council where approval is for one year only

HER EXCELLENCY THE GOVERNOR GENERAL IN COUNCIL, on the recommendation of the Minister of Transport, Infrastructure and Communities and the Treasury Board, pursuant to section 122 (see 1 below) of the Financial Administration Act, hereby approves the corporate plan of XYZ Corporation for the period beginning April 1, 2007, and ending March 31, 2008.

Explanatory Note (provided on a separate page)

Explanatory Note

(This note is not part of the OIC.)

This Order approves the corporate plan of XYZ Corporation for the period from January  , 2007, to December 31, 2011.

This plan presents the strategic approach that the Crown corporation intends to pursue for the period beginning April 1, 2007, and ending March 31, 2012.

Background Note (provided on a separate page)

Background Note

(This note is not part of the OIC.)

This Order approves the Corporate Plan of XYZ Corporation for the period January 1, 2007, to December 31, 2011.

In 1982, XYZ Corporation was incorporated to provide a commercial vehicle for government equity investment and to manage commercial holdings of the government. In 1984, XYZ Corporation began to divest its holdings as directed by the Minister of Finance. In 1997, XYZ Corporation began the process of winding down its operations.

This plan presents the strategic approach XYZ Corporation intends to follow in pursuing its mandated wind‑down. In particular, it sets out a plan to manage and divest itself of its interest in ABC Corporation. XYZ Corporation receives no government funds, but does pay periodic dividends to the government.


Content Example

Figure 5: Crown Corporation Corporate Plan




The Treasury Board
Canada


Le Conseil du Trsor

CONFIDENCE OF THE QUEEN'S PRIVY COUNCIL
DOCUMENT CONFIDENTIEL DU CONSEIL PRIV DE LA REINE

CANADA

 

  

T.B. Number  No du C.T.

Crown Corporation    Socit d'tat

File  Dossier



TREASURY BOARD SUBMISSION


SUBJECT

COMMENTS

"Amendment to the [Crown corporation's name] 20XX capital budget and inclusion of an item in the Supplementary Estimates"

AUTHORITY
"Financial Administration Act, subsection 124(6)"
PROPOSAL
"1. To approve the amended 20XX capital budget of [Crown corporation's name].
"2. To approve an increase in capital appropriations that includes an item of $1 million in the 20XXXX Supplementary Estimates."
COST AND SOURCE OF FUNDS
"The amended capital budget proposes an increase in 20XX capital expenditures from $50 million to $51 million. Approval of the amended capital budget will increase future‑year commitments. from $200 million to $240 million. Approval is sought to increase the 20XXXX capital appropriation payable to the corporation from $30 million to $31 million."
[Crown corporation's name] Vote [name]

Include the vote if it is not obvious which vote will be the source of funds.

OFFICIAL LANGUAGES

Using Appendices E, E1 and E2, indicate whether this initiative has an impact on the organization's official languages obligations. If so, summarize the key points from the official languages impact analysis. (see Appendix E2).

AUDIT AND EVALUATION

Insert the same text as for the other submissions.

REMARKS

"In June 20XX, the Cabinet approved construction of Building C to expand service facilities. To complete the plans and start construction, [Crown corporation's name] will require $1 million in additional funds in 20XX."

What was missed in the first analysis that is causing this amendment, what the new costs are and how they were arrived at, what the impact of this change will be on future activities and costs, etc.

CONTACT

"For more information, please contact [name, title, email address, and telephone number]."


Signature

Date

TBC/CTC 300‑1 WORD (2002/05) Canada

Content Example

Figure 6: Crown Corporation Restricted Transaction




The Treasury Board
Canada


Le Conseil du Trsor

CONFIDENCE OF THE QUEEN'S PRIVY COUNCIL
DOCUMENT CONFIDENTIEL DU CONSEIL PRIV DE LA REINE

CANADA

 

  

T.B. Number  No du C.T.

Crown Corporation    Socit d'tat

File  Dossier



TREASURY BOARD SUBMISSION


SUBJECT

COMMENTS

"Acquisition of shares in XYZ Inc. by [Crown corporation's name]"

AUTHORITY

"Financial Administration Act, paragraph 91(1)(b)"

PROPOSAL

"To recommend that the Governor in Council approve the purchase by [Crown corporation's name] of 1,000 shares in XYZ Inc. for $200,000."

COST AND SOURCE OF FUNDS

"No new funds are required since the Crown corporation will finance the acquisition internally."

OFFICIAL LANGUAGES

Using Appendices E, E1 and E2, indicate whether this initiative has an impact on the organization's official languages obligations. If so, summarize the key points from the official languages impact analysis. (see Appendix E2).

AUDIT AND EVALUATION

Insert the same text as for the other submissions. 

REMARKS

"XYZ Inc. is a Canadian company incorporated in 19XX and engaged in venture‑capital investments in underdeveloped countries."

If approval of the restricted transaction was not sought as part of a submission for approval of a corporate plan and budgets, the issue should be laid out fully here by including or attaching the business case for the transaction. The extent of the justification for the transaction will depend upon the significance and magnitude of the transaction. The explanation should link the acquisition to the corporation's business strategy, present detailed, relevant financial information, and cover any specific risks not already covered in the last approved corporate plan and budgets.

"On 31 December 20XX, XYZ Inc. employed 14 persons at its head office in Vancouver and managed more than $20 million in investments in 22 projects in Southeast Asia.

"The Crown corporation has a joint venture with XYZ Inc. in Borneo. This is in danger of failing because of inadequate financing. To protect its interest in the venture, the Crown corporation proposes to acquire majority control of XYZ Inc. before 31 March 20XX.

"The proposed acquisition is within the Crown corporation's powers and mandate."

CONTACT

"For more information, please contact [name, title, email address, and telephone number]."


Signature

Date

TBC/CTC 300‑1 WORD (2002/05) Canada

Content Examples Related to Figure 6

Order in Council

WHEREAS the Governor in Council, pursuant to subsection 91(6) of the Financial Administration Act, is satisfied that [Crown corporation's name] is empowered under [relevant section and name of the Crown corporation's constituent act] to acquire any real or personal property;

THEREFORE, HER EXCELLENCY THE GOVERNOR GENERAL IN COUNCIL, on the recommendation of the [Minister's title] and the Treasury Board, pursuant to paragraph 91(1)(b) of the Financial Administration Act, hereby approves the acquisition by [Crown corporation's name] of [number] shares in [company's name], a corporation incorporated under [name of the constituent act] on [date].

Explanatory Note (separate page)

2 Explanatory Note

(This note is not part of the Order.)

The Order approves the acquisition of shares by [Crown corporation's name] in an incorporated entity named [company's name] on [date].

(Tailored to the individual situation) This acquisition is consistent with the last approved corporate plan of [Crown corporation's name].

Background note

(Tailored to the individual situation) On [date], the Government of Canada requested that [Crown corporation's name] strengthen the international component of its mandate. The strategy to achieve that objective included entering into joint ventures with other companies. Though the strategy was successful, an unrelated project taxed the co‑venturer company's capability. To protect the joint venture of [Crown corporation's name], it became evident that acquiring the co‑venturer company's shares would be the most prudent solution.


Content Example

Figure 7: Classification of EX‑4 and EX‑5 Positions




The Treasury Board
Canada


Le Conseil du Trsor

CONFIDENCE OF THE QUEEN'S PRIVY COUNCIL
DOCUMENT CONFIDENTIEL DU CONSEIL PRIV DE LA REINE

CANADA

 

  

 

T.B. Number  No du C.T.

Department    Ministre

File  Dossier



TREASURY BOARD SUBMISSION


SUBJECT

COMMENTS

"Reorganization of the senior management structure of [federal organization's name]"

Do not use this section to describe the proposal.

AUTHORITY

"Financial Administration Act, section 7 and subsection 11.1(1)"

PROPOSAL

"To approve, effective [date], the establishment of:

  • a new EX‑4 baseline for [name of federal organization] of X, for a total EX‑4 baseline of X; and
  • a new EX‑5 baseline for [name of federal organization] of X, for a total of X."

OR

"To approve, effective [date], the following changes to the [name of federal organization] baseline:

  • an increase of X to the EX‑5 baseline, resulting in a new baseline of X; and
  • an increase of X to the EX‑4 baseline, resulting in a new baseline of X."

COST AND SOURCE OF FUNDS

New EX‑4 and EX‑5 positions are funded through federal organizations' current reference levels.

"$X (including EBP costs) in 20XXXX and future years, for a total cost of $Y (including EBP costs) over five years."

The first‑year cost is pro‑rated based on the date the position becomes effective. For example, if the position is effective on December 1, then the first‑year cost would be 4/12 of the one‑year cost (i.e. 4 of 12 months).

"Chargeable to Vote X, [federal organization's name] (operating budget)."

"To be funded from existing reference levels."

Include the 13 per cent accommodation premium, if applicable.

OFFICIAL LANGUAGES

"This proposal conforms to Treasury Board policy concerning the language requirements for members of the Executive Group in the core public service."

AUDIT AND EVALUATION

See "Audit and evaluation." This section should highlight previous audits, evaluations, or reviews with findings that show an impact on this submission. (You should summarize key points and, if applicable, deficiencies, corrective measures, performance to date, and implications for the submission.)

Indicate "Not applicable" if the above does not apply.

REMARKS

This section should provide the information about the proposal or initiative that is required for a thorough analysis.

Explain what has changed and why the current baseline is insufficient to meet the organization's evolving needs.

Make a link between the additional baseline need and any increases in departmental mandate, reference levels, or government priorities.

CONTACT

"For more information, please contact

[name, email address, and telephone number of federal organization's contact person]."


Signature

Date

TBC/CTC 300‑1 WORD (2002/05) Canada