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2014–15 Estimates


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Part I – Government Expenditure Plan

Introduction

Purpose

Expenditures made by government require the authority of Parliament. That authority is provided in two ways: annual Appropriation Acts, or Supply Bills, that specify the amounts and broad purposes for which funds can be spent; and other specific statutes that authorize payments and set out the amounts and time periods for those payments. The amounts approved in Appropriation Acts are referred to as voted amounts, and the expenditure authorities provided through other statutes are called statutory authorities.

Estimates documents are prepared to support Appropriation Acts. As such, the Estimates provide additional information on voted amounts included in the Appropriation Act. Forecasts of statutory amounts are also presented to provide a broader context.

Links with the Budget

The Budget Plan is a key policy document of the Government, announcing tax changes, new or enhanced programs and anticipated revenues. It also provides an economic forecast. While the Budget, like a Supply Bill, is also a confidence measure, the Budget does not provide parliamentary expenditure authority.

Given the differences in timing of the preparation of the Main Estimates and the Budget, it is not always possible to include emerging priorities and items announced in the Government’s Budget in the Main Estimates. Therefore, to clarify the links between these Estimates and recent funding decisions, this document identifies items announced in a recent federal budget and which appear for the first time in the Estimates. Specifically, the following items were approved in the Economic Action Plan (Budget 2013) and are included in departmental reference levels in 2014–15:

Other items approved in Budget 2013 were identified in the 2013–14 Supplementary Estimates. Future Estimates documents will include other planned expenditures announced in 2013 and subsequent Budgets.

The Estimates and Budget use different accounting methodologies. Estimates, with the focus on authority for payments in a fiscal year, are prepared on a near-cash basis. The Budget’s economic forecast is prepared on a full accrual basis. A more complete explanation of the differences in methodology and a reconciliation between the annual results and amounts included in Estimates are presented in the Notes to the Financial Statements of the Government of Canada included in the Public Accounts. Volume II of Public Accounts presents government expenditures on the same basis as the Estimates, while Volume I of Public Accounts provides financial information corresponding to the Budget.

The Estimates Documents

The Estimates are comprised of three parts:

Part I – Government Expenditure Plan – provides an overview of the Government’s requirements and changes in estimated expenditures from previous fiscal years.

Part II – Main Estimates – supports the appropriation acts with detailed information on the estimated spending and authorities being sought by each federal organization requesting appropriations.

Parts I and II are included in this volume and, in accordance with Standing Orders of the House of Commons, must be tabled on or before March 1.

Part III – Departmental Expenditure Plans – consists of two components:

Supplementary Estimates support Appropriation Acts presented later in the fiscal year. Supplementary Estimates present information on spending requirements that 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.

Changes to the presentation of the 2014–15 Main Estimates

Departments and agencies are presented alphabetically in the Proposed Schedules to the Appropriation Bill, according to the legal name of the department or agency. This has led to a change in vote numbering. This presentation is consistent with Part II and other tables.

Forecast statutory expenditures for Employment Insurance benefits are no longer presented in the Main Estimates. The Employment Insurance Operating Account (a separate account in the accounts of Canada) was established to record all amounts received or paid out under the Employment Insurance Act since January 1, 2009. Financial information for the Employment Insurance Operating Account may be found in Section 4 of Volume 1 of the Public Accounts of Canada.

Estimates to Date now excludes any funding deemed to have been appropriated to a department following the transfer of a portion of the federal public administration.

Summary of Estimates

These Estimates support the government’s request to Parliament for authority to expend through annual appropriations:

These voted expenditures require annual approval from Parliament which is sought through an appropriation bill. The bill provides the specific wording that governs the purpose and conditions under which expenditures can be made and the funds subject to these terms and conditions.

Statutory forecasts represent payments to be made under legislation previously approved by Parliament. Statutory forecasts are included in these Estimates to provide a more complete picture of total estimated expenditures. Of these forecasts, $149.1 billion is for budgetary expenditures including the cost of servicing the public debt. Recoveries on loans, investments and advances are expected to exceed expenditures by $10.1 billion.

Figure 1. Comparison of Estimates and Expenditures - Budgetary

The following chart shows a breakdown of budgetary net voted and statutory expenditures as compared to previous Supply and actual expenditures.

Figure 2. Comparison of Estimates and Expenditures - Non-budgetary

The following chart shows a breakdown of non-budgetary net voted and statutory expenditures as compared to previous Supply and actual expenditures.

Table 1. Comparison of Estimates and Expenditures (billions of dollars)
  2012–13 Expenditures 2013–14 Main Estimates 2013–14 Estimates To Date 2014–15 Main Estimates
Budgetary
Voted 87.71 87.06 93.94 86.28
Statutory 139.86 145.52 145.16 149.05
Total Budgetary 227.57 232.58 239.09 235.33
Non-budgetary
Voted 0.04 0.07 0.07 0.03
Statutory 63.15 (41.02) (41.02) (10.05)
Total Non-budgetary 63.19 (40.95) (40.95) (10.02)

The following graphs present the voted and statutory components of Main Estimates and a comparison of Main Estimates over the last ten years of Main Estimates.

Figure 3. Long-term comparison of Main Estimates - Budgetary

The following chart presents the voted and statutory components of budgetary expenditures and a comparison of budgetary expenditures included in the last ten years of Main Estimates.

Figure 4. Composition of Estimates and Expenditures - Budgetary

The following chart presents the composition of Estimates by budgetary expenditure type.

Table 2. Composition of Estimates and Expenditures (billions of dollars)
  2012–13 Expenditures 2013–14 Main Estimates 2013–14 Estimates To Date 2014–15 Main Estimates
Budgetary
Transfer Payments 135.12 140.33 143.26 143.17
Operating and capital 66.48 65.12 69.55 65.87
Public Debt 25.98 27.13 26.28 26.30
Total Budgetary 227.57 232.58 239.09 235.33
Non-budgetary
Loans, Investments and Advances 63.19 (40.95) (40.95) (10.02)
Total Non-budgetary 63.19 (40.95) (40.95) (10.02)

Composition of Estimates

The majority of expenditures in 2014–15 will be transfer payments – payments made to other levels of government, individuals and other organizations. Transfer payments make up approximately 60.84% of expenditures or $143.17 billion, operating and capital expenditures account for approximately 27.99% of expenditures or $65.87 billion, while public debt charges are approximately 11.17% of expenditures or $26.30 billion.

Public Debt Charges

Total interest costs are approximately 11.17% of expenditures or $26.3 billion, a projected decrease of $0.8 billion or 3.1% from previous Main Estimates and $0.3 billion more than actual expenditures for 2012–13. The decrease in total interest costs relative to the previous Main Estimates is largely due to assets maturing under the Insured Mortgage Purchase Program in 2013–14, as well as a decrease in the average Government of Canada long-term bond rate that is used to calculate interest on the public sector pension obligations pertaining to service pre April 1, 2000. Total interest costs are comprised of interest on unmatured debt of $18.1 billion and other interest costs of $8.2 billion. Interest on unmatured debt represents the interest resulting from certificates of indebtedness issued by the Government of Canada that have not yet become due. Other interest costs include interest on liabilities for federal public service pension plans, deposit and trust accounts and other specified purpose accounts.

Major Transfer Payments

Figure 5. Major Transfer Payments - Top 3

The following chart presents major transfers payments to other levels of government and to persons.

Figure 6. Major Transfer Payments - Top 3

The following chart presents major transfers payments to other levels of government and to persons.

Figure 7. Major Transfer Payments - Top 3

The following chart presents major transfers payments to other levels of government and to persons.

Table 3. Major Transfer Payments (billions of dollars)
  2012–13 Expenditures 2013–14 Main Estimates 2013–14 Estimates To Date 2014–15 Main Estimates
Transfers to other levels of government
Canada Health Transfer 28.57 30.28 30.28 32.11
Fiscal Equalization 16.10 16.11 16.16 16.67
Canada Social Transfer 11.86 12.22 12.22 12.58
Territorial Financing 3.11 3.29 3.29 3.47
Gas Tax Fund 0 0 0 1.97
Additional Fiscal Equalization to Nova Scotia 0.30 0.25 0.26 0.14
Additional Fiscal Equalization Offset Payment to Nova Scotia 0.15 0.09 0.09 0.06
Wait Times Reduction Transfer 0.25 0.25 0.25 0
Payment to Ontario related to the Canada Health Transfer 0.09 0 0.01 0
Youth Allowances Recovery (0.74) (0.77) (0.78) (0.82)
Alternative Payments for Standing Programs (3.36) (3.50) (3.54) (3.70)
Total transfers to other levels of government 56.33 58.21 58.24 62.49
Transfers to persons
Elderly Benefits 40.29 42.63 42.63 44.22
Universal Child Care Benefits 2.72 2.79 2.79 2.82
Total transfers to persons 43.02 45.42 45.42 47.04
Total Major Transfer Payments 99.35 103.63 103.67 109.53

Major Transfer Payments

Excluding Employment Insurance, major transfer payments – significant transfers to other levels of government and transfers to persons – are expected to be $109.5 billion, 76.5% of total estimated transfer payment expenditures. As presented in the table, transfers to other levels of government are projected to total $62.5 billion in 2014–15.

As presented in the table, transfers to other levels of government are projected to total $60.5 billion in 2014–15, an increase of $2.3 billion over the previous year’s Main Estimates and $4.2 billion more than actual expenditures in 2012–13.

The Canada Health Transfer (CHT) is a federal transfer provided to provinces and territories in support of health care. Starting in 2014–15, the CHT will be distributed on an equal per capita cash basis. The CHT will increase by $1.8billion from the 2013–14 total to $32.1 billion in 2014–15, primarily as a result of the 6% escalator ($1.8 billion) but also due to the transition to an equal per capita cash allocation ($13.9 million), as legislated in the Jobs, Growth and Long-term Prosperity Act, 2012. As legislated in the Jobs, Growth and Long-term Prosperity Act, 2012 the CHT will continue to increase by 6% per year until 2016–17, after which it will grow based on a 3-year moving average of nominal gross domestic product, with funding guaranteed to increase by at least 3% per year. CHT support is subject to the five conditions of the Canada Health Act and the prohibitions against extra-billing and user fees.

Fiscal Equalization refers to unconditional transfer payments to provinces so that they can provide their residents with public services that are reasonably comparable to those in other provinces, at reasonably comparable levels of taxation. The formula was recently reviewed; changes to the Act were included in the Economic Action Plan 2013 Act, No. 1, and changes to the regulations governing this program came into force in December 2013. These payments will be $16.7 billion in 2014–15, an increase of $0.6 billion from the Main Estimates 2013–14 and $0.6 billion more than 2012–13 actual expenditures. The July 2012 Total Transfer Protection (TTP) payments of $679.7 million are included in the 2012–13 expenditures. The July 2013 TTP payments of $55.8 million are included in the 2013–14 Estimates to date. Provided in fiscal years 2010–11 to 2013–14, TTP protected individual provinces against year-over-year declines in their total major cash transfers, including prior year TTP amounts.

The Canada Social Transfer (CST) is a federal transfer to provinces and territories in support of social assistance and social services, post-secondary education, and programs for children. For 2014–15, the 3% increase of $366.5 million to $12.6 billion is a result of the 3% annual growth rate legislated in the Jobs, Growth and Long-term Prosperity Act, 2012 for 2014–15 and subsequent years.

Territorial Financing payments, provided through the Territorial Formula Financing (TFF) Program, are unconditional federal transfers to the three territorial governments that allow territories to provide their residents a range of public services comparable to those offered by provincial governments, at comparable levels of taxation. The transfers are based on a formula that fills the gap between a proxy of the expenditure requirements and revenue-raising capacity of the territories. The formula was recently reviewed; changes to the Act were included in the Economic Action Plan 2013 Act, No. 1 and changes to the regulations governing this program came into force in December 2013. Applying the new formula, these payments are forecast to be $3.5 billion in 2014–15, $180.9 million higher than the 2013–14 Main Estimates.

Additional Fiscal Equalization Payments to Nova Scotia are payments related to its 2005 Offshore Accord. Following the introduction of a new formula for Equalization in 2007, Nova Scotia was guaranteed that, on a cumulative basis beginning in 2008–09 over the lifetime of the Accord, the new formula would not reduce its Equalization payments and 2005 Offshore Accord payments when compared with what the province would have received under the formula that was in place when it signed its 2005 Offshore Accord. Based on the first calculation of 2014–15, Nova Scotia is entitled to an advance payment of $138.3 million in 2014–15, a decrease of $107.5 million when compared to Main Estimates 2013–14. However, the December 2013 official determination of 2013–14 (upon which payments will be made), is $260.3 million, which is reflected in the Supplementary Estimates (C), 2013–14.

Wait Times Reduction Funding was part of the 2004 10-Year Plan to Strengthen Health Care in which First Ministers committed to achieving reductions in wait times in priority areas such as cancer, heart, diagnostic imaging, joint replacements and sight restoration. Budget 2005 committed to a transfer of $5.5 billion for wait times reduction. Of this amount, $4.25 billion was provided to provinces and territories by way of third-party trusts. The remaining $1.25 billion was paid in bi-monthly installments totaling $250 million per year between 2009–10 and 2013–14.

The Additional Fiscal Equalization Offset Payment to Nova Scotia is a payment related to its 2005 Offshore Accord. This Accord guaranteed the province that its Equalization payments would not be reduced due to offshore oil and gas revenues that entered the Equalization formula. This is derived by applying the Equalization formula with and without offshore oil and gas revenues and comparing the resulting Equalization payments. For the 2004–05 to 2011–12 period, an upfront payment of $830 million was provided to Nova Scotia in July 2005. This ensured that the province would receive at least that much in Accord compensation over the period. Offset amounts are calculated each year providing 100 percent protection from the inclusion of offshore revenues. In 2011–12, the cumulative draw down exceeded the advance payment. The province is expected to receive $64.5 million for 2014–15, a decrease of $25 million compared with the amount for 2013–14.

The Payment to Ontario Related to the Canada Health Transfer provided for separate payments to Ontario outside of the Canada Health Transfer (CHT) cash envelope for 2009–10 and 2010–11 to ensure its per capita cash entitlements in relation to the CHT are the same as for other Equalization-receiving provinces. The payment for 2009-10 of $489million was a legislated fixed amount, whereas the payment for 2010–11 was formula-based, and payments were re-calculated along with each new CHT estimate. In all there were five calculations. Each recalculation was based on updated personal income tax data received from the Fiscal Policy Division of Finance Canada and the Canada Revenue Agency. The final calculation for this program was made in September 2013. The payment for 2010–11, including all adjustments, was $246.2 million. Amounts shown in 2012–13 and 2013–14 represent the impacts of the official recalculations.

The Youth Allowance Recovery relates to tax points transferred to the province of Quebec for the Youth Allowance program, which has since expired. The equivalent value of the tax point reduction is recovered each year from the province of Quebec. The change in recoveries for the Youth Allowances Recovery Program is entirely due to year-over-year changes to the value of federal personal income taxes, the recovery being a percentage of these taxes. For 2014–15, the forecast recovery of $815.9 million is $45.6 million higher than the initial 2013–14 forecast in Main Estimates and $38.3 million higher than the forecast in the 2013–14 Supplementary Estimates (C) due to higher forecast levels of federal personal income taxes.

Alternative Payments for Standing Programs represent recoveries from Quebec of an additional tax point transfer above and beyond the tax point transfer traditionally computed under the Canada Health Transfer (CHT), the Canada Social Transfer (CST) and the Youth Allowances Recovery. The change in recoveries for the Alternative Payments for Standing Programs is entirely due to year-over-year changes to the value of federal personal income taxes, the recovery being a percentage of these taxes. For 2014–15, the forecast recovery of $3.7 billion is $203.0 million higher than the forecast in the 2013–14 Main Estimates and $166.6 million higher than that in 2013–14 Supplementary Estimates (C) due to higher forecast levels of federal personal income taxes.

Transfers to Persons

Excluding Employment Insurance, transfers to persons are projected to be $47.0 billion in 2014–15, an increase of $1.6billion over the 2013–14 Main Estimates and $4.0 billion more than actual expenditures in 2012–13.

Elderly benefits include Old Age Security, Guaranteed Income Supplement, and Allowance payments. Elderly benefit payments are expected to be $44.2 billion in 2014–15, an increase of $1.6 billion over the 2013–14 Main Estimates and $3.9 billion more than actual expenditures in 2012–13.

Universal Child Care benefits provide families with resources to support childcare choices, and are paid to families in monthly instalments of $100 per child under the age of six. Universal child care benefit payments are forecast to be $2.8 billion in 2014–15, an increase of $31.0 million over the 2013–14 Main Estimates and $94.3 million more than actual expenditures in 2012–13.

Estimates by Organization

One hundred thirty-three organizations are represented in the 2014–15 Estimates. More information about each organization can be found in Part II – Main Estimates.

Figure 8. Estimates by Organization -

Estimates by Organization -

Figure 9. Estimates by Organization -

Estimates by Organization -

Figure 10. Estimates by Organization -

Estimates by Organization -

Table 4. Estimates by Organization (dollars)
  2012–13 Expenditures 2013–14 Main Estimates 2013–14 Estimates To Date 2014–15 Main Estimates
Budgetary
Agriculture and Agri-Food 2,681,559,075 2,191,575,219 2,466,771,107 2,253,196,812
Assisted Human Reproduction Agency of Canada 1,483,542 0 0 0
Atlantic Canada Opportunities Agency 315,661,947 299,971,071 310,680,951 288,486,384
Atomic Energy of Canada Limited 551,843,000 211,062,637 486,982,537 102,143,000
Auditor General 88,209,772 84,333,533 84,333,533 77,741,830
Canada Border Services Agency 1,707,356,008 1,680,153,024 1,732,329,044 1,736,391,109
Canada Council for the Arts 181,367,816 180,260,816 181,437,817 182,092,916
Canada Industrial Relations Board 12,786,116 13,553,965 13,553,965 13,363,956
Canada Mortgage and Housing Corporation 2,086,397,954 2,100,578,000 2,100,578,000 2,097,353,000
Canada Post Corporation 22,210,000 22,210,000 22,210,000 22,210,000
Canada Revenue Agency 4,318,468,143 4,276,823,253 4,018,152,726 3,861,256,109
Canada School of Public Service 97,265,227 98,464,321 98,464,321 85,490,028
Canadian Air Transport Security Authority 513,369,000 598,286,200 598,286,200 591,626,313
Canadian Artists and Producers Professional Relations Tribunal 1,513,390 0 0 0
Canadian Broadcasting Corporation 1,106,519,060 1,064,769,060 1,064,769,060 1,038,018,212
Canadian Centre for Occupational Health and Safety 5,457,315 4,971,152 4,971,152 5,059,041
Canadian Commercial Corporation 15,481,540 15,481,540 15,481,540 15,654,204
Canadian Dairy Commission 4,086,096 3,985,810 3,985,810 3,610,936
Canadian Environmental Assessment Agency 27,948,825 31,006,012 31,006,012 30,964,106
Canadian Food Inspection Agency 782,055,725 687,885,404 725,341,196 619,327,735
Canadian Grain Commission 37,134,246 22,167,708 37,568,653 16,383,894
Canadian Heritage 1,247,427,555 1,317,225,666 1,321,559,229 1,390,049,987
Canadian Human Rights Commission 24,383,176 22,461,289 22,461,289 22,099,726
Canadian Human Rights Tribunal 4,219,609 4,521,383 4,521,383 4,532,525
Canadian Institutes of Health Research 997,052,742 967,653,157 997,506,549 984,951,962
Canadian Intergovernmental Conference Secretariat 5,155,480 6,035,504 6,035,504 5,957,163
Canadian International Development Agency 3,409,557,434 3,159,329,240 3,159,329,240 0
Canadian International Trade Tribunal 11,501,327 9,893,541 9,893,541 9,476,739
Canadian Museum for Human Rights 56,935,796 31,700,000 31,700,000 21,700,000
Canadian Museum of History 64,364,831 57,418,730 58,918,730 63,430,033
Canadian Museum of Immigration at Pier 21 9,976,473 18,450,000 18,450,000 9,900,000
Canadian Museum of Nature 34,370,062 25,834,904 25,834,904 26,127,096
Canadian Northern Economic Development Agency 52,388,610 51,791,133 53,442,608 30,945,766
Canadian Nuclear Safety Commission 139,699,154 132,901,485 135,737,179 131,637,295
Canadian Polar Commission 1,317,735 2,576,669 2,576,669 2,576,360
Canadian Radio-television and Telecommunications Commission 14,733,761 11,206,858 11,206,859 10,586,699
Canadian Security Intelligence Service 496,420,949 513,007,839 516,966,806 516,236,757
Canadian Space Agency 320,245,415 488,680,928 488,680,928 462,447,174
Canadian Tourism Commission 71,495,802 57,832,802 57,832,802 57,972,388
Canadian Transportation Accident Investigation and Safety Board 31,656,277 29,568,209 30,509,431 29,042,391
Canadian Transportation Agency 28,700,844 27,660,522 27,660,522 27,650,622
Chief Electoral Officer 119,580,193 115,854,117 115,854,117 97,110,432
Citizenship and Immigration 1,523,325,468 1,655,418,818 1,640,588,995 1,385,441,063
Commissioner for Federal Judicial Affairs 485,102,600 497,675,214 498,375,214 511,708,846
Communications Security Establishment 414,494,557 422,207,847 443,746,558 829,131,918
Copyright Board 2,508,985 3,127,995 3,127,995 3,116,312
Correctional Service of Canada 2,642,999,211 2,597,613,691 2,602,274,955 2,334,682,392
Courts Administration Service 65,584,207 68,490,773 68,490,773 68,044,743
Economic Development Agency of Canada for the Regions of Quebec 296,429,346 254,931,372 305,734,765 247,840,617
Employment and Social Development 48,434,964,624 50,525,088,121 50,593,566,774 51,670,772,727
Enterprise Cape Breton Corporation 60,667,000 51,763,000 52,848,000 49,536,000
Environment 989,655,462 959,359,318 978,101,322 932,167,330
Federal Economic Development Agency for Southern Ontario 241,720,967 222,812,766 242,644,766 206,764,115
Finance 83,640,601,446 87,611,841,751 86,942,591,829 87,615,730,739
Financial Transactions and Reports Analysis Centre of Canada 53,993,571 51,402,907 51,402,907 49,189,312
First Nations Statistical Institute 2,028,410 0 0 0
Fisheries and Oceans 1,777,105,244 1,668,889,385 1,788,860,917 1,605,310,848
Foreign Affairs, Trade and Development 2,394,879,111 2,311,648,594 2,630,065,344 5,349,525,157
Governor General 20,828,891 20,047,931 20,047,931 19,987,719
Hazardous Materials Information Review Commission 4,885,371 3,732,855 3,732,855 0
Health 3,821,158,086 3,292,207,430 3,694,369,005 3,657,312,088
House of Commons 429,936,971 428,770,693 444,998,301 413,725,137
Immigration and Refugee Board 134,258,443 122,919,932 122,919,932 121,060,649
Indian Affairs and Northern Development 8,095,142,342 7,904,970,562 8,675,285,390 8,053,975,405
Indian Residential Schools Truth and Reconciliation Commission 11,818,315 9,686,945 9,748,946 2,069,718
Industry 1,357,582,718 1,160,225,456 1,290,937,539 1,077,743,513
International Development Research Centre 156,223,043 225,390,066 225,631,734 188,019,646
International Joint Commission (Canadian Section) 6,507,498 6,741,805 6,741,805 6,746,957
Justice 733,982,848 657,476,767 672,180,746 630,587,874
Library and Archives of Canada 118,923,232 98,346,695 99,041,196 95,864,788
Library of Parliament 44,427,951 42,949,558 42,949,558 41,970,007
Marine Atlantic Inc. 184,876,000 154,430,000 154,430,000 127,484,000
Military Grievances External Review Committee 5,850,236 6,695,009 6,695,009 6,730,577
Military Police Complaints Commission 5,301,489 5,615,071 10,920,967 5,618,520
National Arts Centre Corporation 35,601,174 33,796,174 34,121,175 34,219,186
National Battlefields Commission 9,623,141 8,588,323 9,248,323 14,151,109
National Capital Commission 108,833,873 116,457,834 116,457,834 88,366,659
National Defence 19,978,190,131 17,985,310,381 18,679,276,405 18,661,554,387
National Energy Board 69,545,641 62,436,291 74,816,291 71,316,050
National Film Board 68,751,861 62,890,037 62,890,037 59,912,241
National Gallery of Canada 48,830,762 43,426,120 43,426,120 43,770,723
National Museum of Science and Technology 31,517,304 26,491,340 26,491,340 26,862,194
National Research Council of Canada 804,804,912 820,009,430 889,100,440 896,432,878
National Round Table on the Environment and the Economy 5,443,398 0 0 0
Natural Resources 1,966,810,964 2,767,014,238 2,780,935,421 2,534,650,611
Natural Sciences and Engineering Research Council 1,075,981,272 1,045,058,973 1,068,005,966 1,063,174,249
Northern Pipeline Agency 1,920,142 3,123,930 3,123,930 750,000
Office of Infrastructure of Canada 3,752,656,392 3,924,705,788 4,149,167,829 3,321,597,771
Office of the Commissioner of Lobbying 4,745,314 4,423,541 4,423,541 4,432,300
Office of the Commissioner of Official Languages 21,134,016 23,871,668 23,871,668 20,776,952
Office of the Communications Security Establishment Commissioner 2,285,719 2,112,886 2,112,886 2,024,288
Office of the Conflict of Interest and Ethics Commissioner 6,453,449 7,035,401 7,035,401 6,938,405
Office of the Co-ordinator, Status of Women 29,728,186 29,617,167 31,425,518 29,607,730
Office of the Correctional Investigator 4,576,386 4,676,785 4,676,785 4,659,652
Office of the Director of Public Prosecutions 163,366,823 162,429,112 166,206,461 167,815,874
Office of the Public Sector Integrity Commissioner 5,542,996 5,674,899 5,674,899 5,426,234
Office of the Superintendent of Financial Institutions (312,736) 909,369 909,369 142,763,529
Offices of the Information and Privacy Commissioners of Canada 37,831,536 43,629,683 43,629,683 35,521,413
Old Port of Montreal Corporation Inc. 24,472,000 24,472,000 24,472,000 0
Parks Canada Agency 630,547,591 597,035,269 629,929,875 612,465,134
Parole Board of Canada 46,511,790 48,679,516 48,679,516 47,128,994
Patented Medicine Prices Review Board 8,056,803 10,944,073 10,944,073 10,927,030
PPP Canada Inc. 287,450,000 265,200,000 265,200,000 9,500,000
Privy Council 130,232,441 123,409,904 126,967,871 118,806,989
Public Health Agency of Canada 619,656,229 579,236,460 612,546,137 614,696,685
Public Safety and Emergency Preparedness 584,273,778 440,910,923 1,364,058,230 1,122,768,356
Public Service Commission 95,730,066 89,949,594 90,453,595 83,693,487
Public Service Labour Relations Board 13,634,340 13,774,423 13,774,423 13,745,412
Public Service Staffing Tribunal 5,108,807 5,443,445 5,443,445 5,481,116
Public Works and Government Services 2,737,533,257 2,617,975,950 2,860,944,387 2,664,123,913
Registry of the Competition Tribunal 1,736,812 2,331,323 2,331,323 2,345,306
Registry of the Public Servants Disclosure Protection Tribunal 1,659,741 1,834,375 1,834,375 1,845,622
Registry of the Specific Claims Tribunal 2,137,613 1,005,559 2,858,806 2,897,525
Royal Canadian Mounted Police 3,124,399,359 2,758,076,493 2,764,963,952 2,625,976,343
Royal Canadian Mounted Police External Review Committee 1,595,595 934,412 1,644,413 961,418
Royal Canadian Mounted Police Public Complaints Commission 8,011,001 5,425,682 10,145,960 10,010,382
Security Intelligence Review Committee 2,901,273 2,766,304 2,766,304 2,786,799
Senate Ethics Officer 649,631 788,294 934,294 1,166,750
Shared Services Canada 1,381,149,095 1,398,106,056 1,601,607,647 1,473,323,577
Social Sciences and Humanities Research Council 696,432,583 682,749,959 696,015,689 691,750,165
Standards Council of Canada 10,318,993 9,729,000 9,729,000 11,729,000
Statistics Canada 519,891,309 400,620,413 442,243,678 379,555,524
Supreme Court of Canada 31,219,818 30,656,211 30,774,824 31,389,794
Telefilm Canada 102,968,394 99,622,354 99,622,354 95,363,072
The Federal Bridge Corporation Limited 18,185,400 13,000,000 14,338,293 21,040,000
The Jacques-Cartier and Champlain Bridges Inc. 109,054,244 203,590,000 274,566,409 146,168,159
The Senate 88,881,788 92,517,029 92,517,029 91,485,177
Transport 1,332,478,169 1,512,018,362 1,537,388,434 1,655,682,494
Transportation Appeal Tribunal of Canada 1,584,918 1,419,871 1,419,871 1,416,074
Treasury Board Secretariat 2,762,026,013 5,662,899,768 7,508,518,714 7,364,924,114
Veterans Affairs 3,486,227,841 3,637,899,334 3,658,192,549 3,576,978,766
Veterans Review and Appeal Board 11,963,471 11,556,729 11,556,729 10,887,938
VIA Rail Canada Inc. 419,958,000 187,783,000 439,383,000 183,061,756
Western Economic Diversification 183,718,483 178,700,849 192,374,182 158,907,952
Total Budgetary 227,573,339,967 232,578,373,332 239,094,802,645 235,334,374,675
Non-budgetary
Canada Mortgage and Housing Corporation (3,471,553,310) (41,866,564,000) (41,866,564,000) (10,880,408,000)
Canadian Dairy Commission 69,215,982 0 0 0
Canadian International Development Agency 93,401,393 81,595,260 81,595,260 0
Citizenship and Immigration (979,983) 0 0 0
Correctional Service of Canada 145 0 0 0
Employment and Social Development 980,677,937 760,632,426 760,632,426 779,981,475
Finance 65,474,622,297 2 2 1
Foreign Affairs, Trade and Development (2,945,824) 0 1 50,082,306
Indian Affairs and Northern Development 43,894,658 70,303,000 70,303,000 25,903,000
Industry 0 800,000 800,000 800,000
National Defence 600,814 0 0 0
Public Works and Government Services 2,762,866 0 0 0
Veterans Affairs 208 0 0 0
Total Non-budgetary 63,189,697,183 (40,953,233,312) (40,953,233,311) (10,023,641,218)

Structure of these Estimates

Votes

The basic structural units of the Estimates are the Votes. The following kinds of Votes appear in the Estimates:

A program expenditures vote is used when there is no requirement for either a separate “capital expenditures” vote or a “grants and contributions” vote because neither equals or exceeds $5 million. In this case, all expenditures are charged to the one vote.

An operating expenditures vote is used when there is also a requirement for either a “capital expenditures” vote or a “grants and contributions” vote or both; that is, when expenditures of either type equal or exceed $5 million. Where they do not, the appropriate expenditures are included in the “program expenditures” vote.

A capital expenditures vote is used when capital expenditures equal or exceed $5 million. Expenditure items in a “capital expenditures” vote would include items expected to exceed $10,000 for the acquisition of land, buildings and works, as well as the acquisition of machinery and equipment, or for purposes of constructing or creating assets, where a department expects to draw upon its own labour and materials, or employs consultants or other services or goods. Reduced thresholds may be applied for different capital expenditure classes at the departmental level.

A grants and contributions vote is used when grants and/or contributions expenditures equal or exceed $5 million. It should be noted that the inclusion of a grant, contribution or other transfer payment item in the 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.

A non-budgetary 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.

Where it is necessary to appropriate funds for a payment to a Crown corporation or for the expenditures of a legal entity that is part of a larger program, a separate vote is established. Where this is the case, a separate vote structure is established for each. A legal entity for these purposes is defined as a unit of government operating under an Act of Parliament and responsible directly to a Minister.

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. These authorities are described in the vote wording found in the Proposed Schedules to the Appropriation Bill.

Presentation by Organization

The individual organizational presentation is made up of various sections, as explained below. Where a section is not appropriate, it does not appear in the presentation.

Raison d’être – This section provides a brief explanation of why the organization exists and the benefits it provides to Canadians.

Organizational Estimate – This section shows, by Vote, the amounts included in the organization’s Main Estimates. For information purposes, the section also includes a summary of statutory forecasts. Abbreviated Vote wordings are used in this section. Complete vote wording is shown in the Proposed Schedules to the Appropriation Bill following Part II, and detailed statutory forecasts are found in the on-line annex.

Information on 2012–13 actual expenditures and 2013–14 Estimates to Date are included to provide context for the 2014–15 amounts. The 2012–13 actual expenditures are taken from the 2012–13 Public Accounts of Canada. 2013–14 Estimates to Date is the sum of the amounts presented in the 2013–14 Main Estimates and increases sought through the 2013–14 Supplementary Estimates A, B and C. Estimates to date also excludes any funding deemed to have been appropriated to a department following the transfer of a portion of the federal administration. Allocations from Treasury Board Central Votes are made through-out the year and the expenditure authority provided by these allocations is not included in Estimates to Date.

The 2014–15 Program Alignment Architecture is used for the tables presenting information by Strategic Outcome and Program. If there has been a change in the Architecture, amounts for previous years have not been reclassified to the new structure and are reported as “Funds not allocated to the 2014–15 Program Alignment Architecture”.

Highlights – In this section, the department, agency or Crown Corporation provides an explanation of the major item or items that give rise to a year-over-year financial change in Main Estimates, or, where there has not been a material year-over-year change, the department or agency may reference priorities in the Report on Plans and Priorities or Corporate Plan.

Expenditures by Strategic Outcome and Program – This table shows budgetary expenditures at the Strategic Outcome and Program levels of the department’s 2014–15 Program Alignment Architecture. Additional information on nature of expenditure by Program is provided in the on-line annex.

Transfer Payments – If applicable, this table provides a listing of transfer payments for the upcoming year. 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. Details on transfer payments made in a previous year can be found in Volumes 2 and 3 of the Public Accounts of Canada.

In-year information on expenditure authorities is available in departmental Quarterly Financial Reports, and final expenditure authority and actual expenditures for a fiscal year are reported in the Public Accounts of Canada.

Changes to these Estimates

The purpose of this section is to provide the reconciliation of these Estimates with the previous year’s Main Estimates in the following areas:

Changes to Government Organization and Structure

Following the tabling of the 2013–14 Main Estimates on February 25, 2013 and pursuant to the Public Service Rearrangement and Transfer of Duties Act, these changes were made.

Supplementary Estimates (A), 2013–14:

Supplementary Estimates (B), 2013–14:

Supplementary Estimates (C), 2013–14:

These Main Estimates:

Changes in Voted Authorities

This sub-section lists Votes which contain specific authorities that differ from those included in the previous year’s Main Estimates as well as new expenditure authorities appearing for the first time. In light of the House of Commons Speaker’s rulings in 1981, 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 previous Appropriation Acts. Proposed changes to existing wording are underlined for ease of reference.

Canadian Heritage
Vote 1 wording was modified by adding “and the Capital Experience Program”.
Canadian Radio-television and Telecommunications Commission
Vote 1 wording was modified by adding “Unsolicited Telecommunications Fees Regulations”.
Citizenship and Immigration
Vote 1 wording was modified by adding “and, pursuant to paragraph 29.1(2)(a) of the Financial Administration Act, authority to expend revenues received in a fiscal year from, and to offset related expenditures incurred in the fiscal year arising from the provision of services related to International Experience Canada,”.
Correctional Service of Canada
Vote 1 wording was modified by adding “(c) the Correctional Service of Canada (CSC) National Infrastructure Contribution program”.
Employment and Social Development
Vote 1 wording was modified by removing "and the Specified Purpose Account for the administration of the Millennium Excellence Awards".
Foreign Affairs, Trade and Development
Votes 1 and 10 wording were extensively modified following the amalgamation with the Canadian International Development Agency. Vote L20 wording was modified with the following “may not exceed $245,000,000 for the purpose of contributions to the international financial institutions over a period commencing on April 1, 2014 and ending on March 31, 2015”.
Health
Vote 10 wording was modified by adding “in the form of monetary payments or the provision of goods or services.
Library and Archives of Canada
Vote 1 wording was modified by removing "and contributions" and named "Program expenditures". Votes 1 and 5 were amalgamated.
National Energy Board (Vote 1);
Northern Pipeline Agency (Vote 1);
Offices of the Information and Privacy Commissioners of Canada (Vote 5); and
Office of the Public Sector Integrity Commission (Vote 1).
Vote wording was modified by adding “and contributions”.
National Film Board
Vote 1 wording was modified by removing "the grants listed in the Estimates".
Natural Sciences and Engineering Research Council
Vote 1 wording was modified by adding “and, pursuant to paragraph 29.1(2)(a) of the Financial Administration Act, authority to expend revenues received during the fiscal year, to offset expenditures incurred in the fiscal year, arising from the provision of internal support services to other organizations”.
Social Sciences and Humanities Research Council
Vote 1 wording was modified by adding “and, pursuant to paragraph 29.1(2)(a) of the Financial Administration Act, authority to expend revenues received during the fiscal year, to offset expenditures incurred in the fiscal year, arising from the provision of internal support services to other organizations”.


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