ARCHIVED - Supplementary Estimates (A), 2007-2008

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Introduction to Supplementary Estimates

Structure of these Supplementary Estimates

This Supplementary Estimates document is laid out in three distinct sections:

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

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

Over the past few years, a number of changes have been made to the format of the Supplementary Estimates to improve the transparency of the information being presented and to ensure consistency with other Estimates documents. The Treasury Board Secretariat has worked with departments and agencies to improve the quality of information presented for their individual requirements, resulting in better information describing the nature of transactions, including the offset of new spending requirements through the use of existing spending authorities.

These 2007-2008 Supplementary Estimates (A) build on continuing efforts to improve information provided to Parliament, with a particular focus on more transparent reporting of financial details and additional tools to facilitate better financial management within departments. Specifically, in May 2007, Treasury Board approved the creation of two new central Votes: a departmental Operating Budget Carry Forward Vote; and a Paylist Requirements Vote.

The Operating Budget Carry Forward policy provides departments with the capability to carry forward unused funds into the next fiscal year up to a maximum of 5% of their Main Estimate operating budget funds, thereby enhancing financial flexibility in the management of government programs.

The authority to carry forward funds from one fiscal year to another has routinely been requested through individual departmental Supplementary Estimates requirements. Once approved by Parliament, this central Operating Budget Carry Forward Vote will provide the authority to consolidate these routine departmental transactions into one Vote, thereby reducing the number of line items in Supplementary Estimates and, in many cases, eliminating the requirement for Supplementary Estimates for small departments.

The Paylist Requirements Vote provides for departmental paylist shortfalls related to employee benefit items, such as severance pay and parental benefits. Currently, these requirements are met through Treasury Board Vote 5, Government Contingencies. The approval by Parliament of a central Vote for paylist items will help support transparency by more clearly showing legal obligations of the employer as well as protecting the integrity of Vote 5 for true government contingencies. These improvements underscore the government's commitment to provide a continual process to facilitate the review of Estimates by researchers, Parliamentarians and Canadians and support better financial management practices within government.
 

Purpose and General Information

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

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

Normally there are at least two Supplementary Estimates documents tabled each year. Each document is identified alphabetically (A, B, C, etc.). The first regular Supplementary Estimates document is normally tabled in late October and the final document in February. Depending on the urgency and on timing requirements related to government spending priorities, additional Supplementary Estimates may be tabled.

Spending Authority

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

Budgetary expenditures include:

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

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

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

Statutory expenditures are those authorized by Parliament through enabling legislation.

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

Overview of these Supplementary Estimates

Table 1 provides a financial overview of these Supplementary Estimates.

Table 1 - Total Supplementary Estimates ($ millions)

	Budgetary	Non-Budgetary	Total
Voted Appropriations	8,048.0	26.6	8,074.6
Statutory Authorities	5,518.3		5,518.3
Total	13,566.3	26.6	13,592.9

Spending in the Supplementary Estimates is consistent with the planned expenses framework established in the March 2007 Budget.

Where differences exist between the to-date total budgetary Estimates and planned budgetary expenses for 2007-2008, these differences are attributable largely to the following:

- a net adjustment, to account for major components of budgetary expenses that are affected by the change in Budget presentation from a net basis to a gross basis of presentation (e.g., the Canada Child Tax Benefit, departmental revenues levied for specific services and revenues of consolidated Crown corporations);
- expenditures which, for Budget and accounting purposes, have been charged to prior years to coincide with the timing of when the obligations were incurred;
- accrual accounting adjustments, as well as the recognition of 2007-2008 liabilities, for items that, while being recognized, do not require appropriations (i.e., cash) this year; and,
- program expenses identified in a Budget or an Economic and Fiscal Update that have yet to be allocated to a department.

Table 2 provides a reconciliation of these differences.

Table 2 - Budgetary Expenditures ($ billions)
Budget (March 2007)			233.4
Estimates to-date :
2007-2008 Main Estimates*	210.7
Supplementary Estimates (A), 2007-2008	13.6
		224.3
Adjustments :
Net adjustment, from net to gross basis of Budget
Presentation	14.8
Other adjustments**	(5.8)	9.1	233.4
Variance

   * Includes $167.7 million for the Canada Revenue Agency, $50.7 million for Parks Canada Agency and $172.9 million for Canada Border  Services Agency from 2006-2007 multi-year appropriations. 
   ** Other adjustments, consisting of cash disbursements for capital acquisition, expenditures charged to prior years  and program expenses not yet allocated.   

 

Overview of 2007-2008 to-date (Supply issues)

• 2007-2008 Main Estimates were tabled in the House of Commons on February 27, 2007. Interim Supply amounting to $21.7 billion received Royal Assent on March 30, 2007, while Full Supply for the remaining $53.2 billion received Royal Assent on June 22, 2007.
• Budget 2007 was tabled on March 19, 2007. The tabling of the 2007 Budget after the 2007-2008 Main Estimates precluded the government from requesting spending authority for many of the newly announced measures until these Supplementary Estimates. Consequently, the value of these Supplementary Estimates is consistent with previous years where the Budget is tabled after Main Estimates.
• As well as including requests for spending authority for many of the new Budget measures, these Supplementary Estimates seek approval to create two new central Votes. These Votes will provide departments and agencies with the flexibility to receive their approved operating budget carry forward and paylist requirements on a more timely and consistent basis. These new Votes support efforts of the government to increase transparency in relation to how money is spent, since allocations will be reported in Estimates documents.

Overview of Major changes to Budgetary Spending

The following provides an overview of the major items in total budgetary spending (voted and statutory) affecting the
increase of $13.6 billion presented in these Supplementary Estimates.

1.  Voted budgetary spending is forecast to increase by $8.0 billion and is largely attributable to the following key initiatives: a.   Major initiatives affecting more than one organization (horizontal initiatives)

i)    Funding for the Canada Strategic Infrastructure Fund relating to investment in public infrastructure projects designed to improve the quality of life in both urban and rural communities ($573.8 million)

This funding will provide support for various infrastructure projects that are currently underway as well as for new projects such as: improving highways in Quebec, Prince Edward Island and New Brunswick; expanding the Manitoba Red River Floodway; delivering satellite-based broadband service in Nunavik territory; and, improving short-line railway infrastructure in Quebec.

ii)   Funding for additional RCMP positions and federal prosecutors to focus on law enforcement priorities such as drugs, corruption and border security ($120.9 million)

This funding will be used for the costs of recruitment as well as to conduct complex investigations that are currently backlogged due to a lack of resources. It will also ensure that investigators are provided with the necessary tools to conduct investigations, including legal advice and access to translators, accountants and other subject-matter experts; and fund acquisition of information and other expenses related to covert operations ensuring safe communities. The funds will also ensure the availability of prosecutorial advice at the investigative stage and follow-up at the judicial stage in prosecuting cases.

iii)   Funding for the ecoAUTO Rebate Program which encourages  Canadians to purchase fuel-efficient vehicles ($116.0 million)

This funding will be used to make payments to Canadian individuals who are eligible for a rebate under the
ecoAUTO Rebate Program. Budget 2007 proposed a new performance-based rebate offering up to $2,000 per
vehicle to eligible recipients who, beginning on March 20, 2007, buy or enter into leases of 12 months or more
for a new fuel-efficient vehicle. The ecoAUTO Rebate program is a component of the government's
ecoTransport Strategy under the Clean Air Agenda.

b.   Major Specific Initiatives:

i)   Operating budget carry forward ($1.2 billion)

These Supplementary Estimates include a total request of $1.2 billion for a new central Vote to address routine departmental operating budget carry forward requirements.

With the introduction of the Operating Budget regime in April 1993, all appropriation-dependent departments and agencies became eligible to apply for a two percent carry forward of Main Estimate operating budget funds, subject to Treasury Board control. As a budget management practice that provides some flexibility for departments to manage and implement initiatives over a multi-year planning horizon, the Treasury Board authorized in February 1994 an increase to five percent in the limit on the amount of the carry forward.

As part of Expenditure Management System Renewal, Treasury Board has authorized the creation of a new central Vote for departmental operating budget carry forward requirements. The current practice typically grants organizations spending authority for approved carry forward amounts in mid-December as part of Supplementary Estimates (A). The new Vote will provide organizations the ability to individually request and receive authorities much earlier, once approved by Treasury Board. Eighty departments and agencies will receive their operating budget carry forward upon Royal Assent of these Supplementary Estimates.

ii)    Funding to strengthen the Canadian Forces' independent capacity to defend Canada's nation sovereignty and security ($875.2 million)

Budget 2006 provided $5.3 billion over 5 years to fund a “Canada First” defence plan, which is designed to inject funds into National Defence's budget to strengthen the military's independent capacity to defend national sovereignty and security. Funding in these Supplementary Estimates represents year two funding for this five- year plan, and will be used to make investments in the following critical areas: infrastructure repair; equipment maintenance and repair; and, training and operational readiness.

National Defence will also use the funds to continue activities initiated with year one funding of the “Canada First” defence plan, including attracting and enrolling quality recruits, reinforcing a Canadian Forces presence in major urban centres across Canada, and establishing a Canadian military presence in the Arctic.

iii)     Paylist requirements ($500 million)

As part of Expenditure Management System Renewal, Treasury Board has authorized the creation of a new central Vote to address paylist costs within government. Certain paylist costs (e.g., severance and parental benefits) are funded centrally to avoid bias in hiring practices. In the past, this has required a permanent year- end transfer from Treasury Board Vote 5, the government's contingency Vote. A new Vote will ensure that Vote 5 amounts are preserved to meet true contingencies. This new Vote supports efforts of the government to increase transparency in relation to how money is spent by assigning costs related to the legal obligations of the employer to a separate Vote, and reporting on there costs in the Estimates.

iv) Funding for Canada's military mission in Afghanistan ($340.9 million)

In May 2007, the Government agreed to provide $374.3 million over two years for Canada's military mission in Afghanistan. The funding requested in these Supplementary Estimates will be used to cover in-year expenses for enhanced protection to Canadian military and civilian personnel working in Afghanistan and to support Canadian leadership activities in Afghanistan. Specifically, this funding will support a counter-mortar capability that can locate enemy weapons targeting Canadian Forces personnel and installations, as well as cover the costs associated with Canada's leadership of the Regional Command (South) Headquarters in Afghanistan from February to October 2008.

v) Funding to provide long-term predictable and flexible funding for infrastructure to provinces and
territories under the Provincial-Territorial Infrastructure Base Funding Program ($326.7 million)

This funding to provinces and territories for investments in new national infrastructure priorities is part of the more than $16 billion over seven years for new infrastructure investments announced in Budget 2007.

vi) Funding for major capital equipment projects including airlift capability ($293.4 million)

These funds will be used to: lease tanks for immediate use in Afghanistan; to purchase additional tanks and support vehicles for the existing fleet; and, acquire new aircraft that will transport troops and equipment over long distances and into theatres of operation.

vii) Funding for development assistance, programming against hunger, malnutrition and disease,
international humanitarian assistance and the voluntary sector ($208.7 million)

This funding represents a realignment of grants and contributions authorities, as a result of a major reallocation exercise within the Canadian International Development Agency (CIDA) to further increase the efficiency and effectiveness of aid delivery. Specifically, authorities were moved from contributions to grants, reflecting a shift of focus within CIDA toward risk-based program-oriented initiatives with trusted partners such as the United Nations and the World Health Organization.

viii) Compensation for Salary Adjustments ($185.5 million)

Funding to compensate departments, agencies and appropriation-dependent Crown corporations for the impact of collective bargaining agreements, and other related adjustments to terms and conditions of service or employment. The costs result from signed collective agreements and other related adjustments to terms and conditions of service or employment made between August 1, 2006 and July 31, 2007.

ix) Funding to preserve and improve the quality of affordable housing for low-income Canadians, including seniors, persons with disabilities, victims of family violence and Aboriginals ($181.9 million)

This funding is to support a two-year extension to Canada Mortgage and Housing Corporation's Renovation Programs, including the Residential Rehabilitation Assistance Program; Home Adaptations for Seniors Independence; the Emergency Repair Program; and, the Shelter Enhancement Program. These programs are intended to: help bring housing occupied by low income homeowners, renters and persons with disabilities up to basic health, safety and mobility standards; convert non-residential buildings into residential housing; and, create and upgrade shelters for victims of family violence.
 

x) Funding for the Municipal-Rural Infrastructure Fund that will invest in public infrastructure projects
designed to improve the quality of life in both urban and rural communities ($126.8 million)

Funding sought is to support smaller scale municipal infrastructure and “green infrastructure” projects that are related to water, wastewater, solid waste, municipal energy improvements, and public transit. The Municipal Rural Infrastructure Fund will also invest in cultural, tourism and recreational infrastructure projects, local roads and broadband connectivity.

xi) Funding to advance Canada's Global Peace and Security Priorities ($126.5 million)

The Global Peace and Security Fund was established in 2006 to strengthen Canada's capacity to respond to instability and conflict in failed and fragile states. The two main objectives of the fund are to provide a coordinated, whole-of-government response to international conflict, and to prevent or mitigate crises in failed and fragile states through timely intervention. These funds will be used to continue existing initiatives, and implement new initiatives in countries of focus such as Afghanistan, Haiti, Lebanon, Gaza and the West Bank, Colombia, Uganda and Sudan.

Specifically, these funds will be used to: construct police stations; improve border security in Gaza and Lebanon; verify the disarmament, demobilization, and rehabilitation of ex-combatants to support conflict prevention in the Colombia-Ecuador border region; provide helicopters, fixed-wing aircraft and aviation fuel critical in allowing the African Union Mission in Sudan to move troops and supplies around Darfur in support of peace operations; and, support to stabilize Uganda in face of the conflict in neighbouring Sudan.

xii) Funding for Centres of Excellence to support research and commercialization activities ($105 million)

Budget 2007 announced $105 million for research Centres of Excellence located in Vancouver, Calgary, Toronto, Montreal, Quebec City and Halifax ($15 million to each). The Centres are not-for-profit corporations or universities. Funding for these Centres will support large-scale centres of research and commercialization in priority areas, such as environmental science and technologies, natural resources and energy, health and related life sciences and technologies, and information and communications technologies, where Canada has the potential to be a global leader.

2.   Statutory spending is expected to increase by some $5.5 billion and is mainly attributable to the following forecast changes. a.   Revised forecast of transfer payments to provincial and territorial governments ($5.9 billion)

Consistent with Budget 2007, the Department of Finance is forecasting a net increase of $5.9 billion in federal- provincial transfers for 2007-2008 (from a Main Estimates amount of $40.3 billion to $46.2 billion). The transfer payments to provincial and territorial governments fall under different categories, such as the Clean Air and Climate Change Trust Fund and Fiscal Equalization.

i) Clean Air and Climate Change Trust Fund (Budget Implementation Act, 2007) ($1.5 billion)

On February 12, 2007 the Government of Canada announced a new $1.5 billion fund to support provincial and territorial projects that will result in reductions in greenhouse gas emissions and air pollutants. Territories may also use these funds to adapt to a changing climate. This trust was allocated over three years beginning in 2007-2008.

ii) Fiscal Equalization ($1.2 billion)

Budget 2007 announced a new formula for Equalization which modified the 2004 New Framework for Equalization and Territorial Formula Financing. It also provided an option to Nova Scotia and Newfoundland and Labrador for remaining under the old Equalization system or opting for the new formula. Since Nova Scotia opted for the new formula, the total incremental cost for Equalization is $1.2 billion.

iii) Canada Social Transfer ($794.6 million)

Budget 2007 established payments of $9.6 billion, an increase of $794.6 million to the previous commitment to pay $8.8 billion for the Canada Social Transfer.

iv) Transitional payments ($614 million)

Budget 2007 announced funding of $614 million to: Ontario ($574 million for post-secondary education and training); Manitoba ($21.6 million for training); and, Saskatchewan ($18.4 million for training). These payments were made on June 28, 2007.

v) Patient Wait Times Guarantee ($612 million)

Budget 2007 announced funding of $612 million to provinces and territories that made commitments to implement patient wait times guarantees, to assist them with the implementation of those guarantees.

vi) Human Papillomavirus Immunization ($300 million)

Budget 2007 announced an immunization trust to assist provinces and territories with the cost of immunization against Human Papillomavirus (HPV), a virus that can lead to cervical cancer. Funds will be distributed to provinces and territories from 2007-2008 to 2009-2010 on an equal per capita basis.

vii) Child Care Spaces ($250 million)

Budget 2007 announced funding of $250 million to support the creation of child care spaces, to be provided directly to the provinces and territories on a per capita basis.

b. Cost of Production Benefit to assist agricultural producers ($401 million)

This benefit provides assistance to producers negatively impacted by rising production costs. Payments to producers will offset approximately 50% of the decrease in producer incomes over the last four years.

c. A decrease in the forecast of public debt charges ($890 million)

The department of Finance is anticipating that the forecast of public debt charges will be reduced by approximately $890 million due to lower stock of interest-bearing debt.

3. Non-budgetary voted spending is forecast to increase by $26.6 million in these Supplementary Estimates

The $250 million Canada Investment Fund for Africa was established by the Canadian International development Agency (CIDA) in 2005 as a public-private partnership to encourage private equity investments in support of African economic development. The CIDA contribution, capped at $100 million, has leveraged $150 million in private sector investments. The change in the non-budgetary forecast of $26.6 million is due to a higher than anticipated demand for matching funds from private sector investors in 2007-2008.
 

Major Changes in these Supplementary Estimates

The purpose of this section is to describe changes to government organization and structure and changes in authorities (Votes and Statutory items), since the tabling of the 2007-2008 Main Estimates.

Changes to Government Organization and Structure:

Following the tabling of the 2007-2008 Main Estimates on February 27, 2007, and pursuant to the Public Service Rearrangement and Transfer of Duties Act, the Government announced that:

• Order in Council P.C. 2005-1637 authorizes the transfer of the Public Access Programs Sector from the Department of Public Works and Government Services to the Department of Human Resources and Skills Development (effective September 12, 2005).
• Order in Council P.C. 2006-1351 authorizes the transfer of the control and supervision of the Aboriginal Business Canada from the Department of Industry to the Department of Indian Affairs and Northern Development (effective December 1, 2006).
• Order in Council P.C. 2007-0014 authorizes the transfer of the control and supervision of the Toronto Waterfront Revitalization Initiative Secretariat to the Department of Environment (effective January 4, 2007).
• Order in Council P.C. 2007-0015 authorizes the transfer of certain powers, duties and functions under the Contribution Agreement between Canada, Ontario, the City of Toronto and the Toronto Waterfront Revitalization Corporation to the Minister of Environment (effective January 4, 2007).
• Order in Council P.C. 2007-0425 dated March 23, 2007 fixes April 15, 2007 as the day upon which the Public Servants Disclosure Protection Act came into force to establish two new organizations; the Registry of the Public Servants Disclosure Protection Tribunal and the Office of the Public Sector Integrity Commissioner.

Changes to Votes and Statutory Items

Changes in authorities include Votes and Statutory items that contain specific authorities that differ from those included in the 2007-2008 Main Estimates, as well as new expenditure authorities appearing for the first time. In light of the 1981 House of Commons Speaker's ruling, the Government has made a commitment that the only legislation that will be enacted through the Estimates process, other than cases specifically authorized by Statute, will be amendments to previous Appropriation Acts.

On April 15, 2007, the Public Servants Disclosure Protection Act came into force which created two organizations. The first organization is under the Canadian Heritage portfolio and is called the Registry of the Public Servants Disclosure Protection Tribunal. The second organization is established under the Treasury Board Portfolio and is called Office of the Public Sector Integrity Commissioner.

The following new Votes have been added since Main Estimates:

Canadian Heritage - Registry of the Public Servants Disclosure Protection Tribunal

Vote 93a - Program expenditures

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

Vote 101a - Pursuant to Section 24.1(1) of the Financial Administration Act , to forgive a debt due by the Native Women's Association of Canada to Her Majesty in Right of Canada amounting to $708,332

Citizenship and Immigration - Department

Vote 2a - Pursuant to section 25(2) of the Financial Administration Act , to write-off from the Accounts of Canada 2,813 debts due to Her Majesty in Right of Canada amounting to $1,620,031 related to immigration loans issued pursuant to section 88 of the Immigration and Refugee Protection Act - To authorize the transfer of $4,158 from Citizenship and Immigration Vote 1, Appropriation Act No.2, 2007-2008 for the purposes of this Vote and to provide a further amount of

Foreign Affairs and International Trade - Department

Vote 12a - To increase, pursuant to subsection 10(3.1) of the Export Development Act , the contingent liability of the Corporation referred to in paragraph 10(3)(b) of that Act from $27,000,000,000 to $30,000,000,000

Treasury Board - Secretariat

Vote 15a - Compensation Adjustments - Subject to the approval of the Treasury Board, to supplement other appropriations that may need to be partially or fully funded, as a result of adjustments made to terms and conditions of service or employment of the federal public administration, including members of the Royal Canadian Mounted Police and the Canadian Forces, Governor in Council appointees and Crown corporations as defined in section 83 of the Financial Administration Act

Vote 22a - Operating Budget Carry Forward - Subject to the approval of the Treasury Board, to supplement other appropriations for the operating budget carry forward from the previous fiscal year

Vote 23a - Paylist Requirements - Subject to the approval of the Treasury Board, to supplement other appropriations for requirements related to parental and maternity allowances, entitlements on cessation of service or employment and adjustments made to terms and conditions of service or employment of the public service including members of the Royal Canadian Mounted Police and the Canadian Forces, where these have not been provided from Vote 15, Compensation Adjustments

Treasury Board - Office of the Public Sector Integrity Commissioner

Vote 27a - Program expenditures -- To authorize the transfer of $1,425,420 from Treasury Board Vote 35, Appropriation Act No. 2, 2007-2008 for the purposes of this Vote and to provide a further amount of

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

As a result of the Prime Minister's announcement on January 4, 2007, departments are to begin paying the salary for Ministers without Portfolio and Minister of States that do not preside over a Ministry of State. As such, the following Vote wording has been added to the operating Vote of each department listed below:

and the payment to each member of the Queen's Privy Council for Canada who is a Minister without Portfolio or a Minister of State who does not preside over a Ministry of State of a salary not to exceed the salary paid to Ministers of State who preside over Ministries of State under the Salaries Act , as adjusted pursuant to the Parliament of Canada Act and pro rata for any period of less than a year

Agriculture and Agri-Food - Vote 1a
Atlantic Canada Opportunities Agency - Vote 1a
Canadian Heritage - Vote 1a
Citizenship and Immigration - Vote 1a
Economic Development Agency of Canada for the Regions of Quebec - Vote 1a
Environment - Vote 1a
Finance - Vote 1a
Fisheries and Oceans - Vote 1a
Foreign Affairs and International Trade - Vote 1a
Health - Vote 1a
Human Resources and Skills Development - Vote 1a
Indian Affairs and Northern Development - Vote 1a
Industry - Vote 1a
Justice - Vote 1a
National Defence - Vote 1a
Natural Resources - Vote 1a
Public Safety and Emergency Preparedness - Vote 1a
Public Works and Government Services - Vote 1a
Transport - Vote 1a
Treasury Board - Vote 1a
Veterans Affairs - Vote 1a
Western Economic Diversification - Vote 1a

Finance - Department

Vote L10a - In accordance with the Bretton Woods and Related Agreements Act , the issuance and payment ofnon-interest bearing, non-negotiable demand notes in an amount not to exceed $318,280,000 to the International Development Association

Foreign Affairs and International Trade - Canadian International Development Agency

Vote 25a - The grants listed in the Estimates , contributions and payments to international financial institutions in accordance with the International Development (Financial Institutions) Assistance Act for international development assistance, international humanitarian assistance and other specified purposes, in the form of cash payments or the provision of goods, commodities or services

Human Resources and Skills Development - Department

Vote 1a - Operating expenditures and authority to make recoverable expenditures on behalf of the Canada Pension Plan and the Employment Insurance Account and, pursuant to paragraph 29.1(2)(a) of the Financial Administration Act , authority to spend revenues received in the fiscal year arising from the provision of Public Access Programs Sector services to offset related expenditures incurred in the fiscal year, and the payment to each member of the Queen's Privy Council for Canada who is a Minister without Portfolio or a Minister of State who does not preside over a Ministry of State of a salary not to exceed the salary paid to Ministers of State who preside over Ministries of State under the Salaries Act , as adjusted pursuant to the Parliament of Canada Act and pro rata for any period of less than a year -- To authorize the transfer of $16,138,000 from Public Works and Government Services Vote 1, Appropriation Act No. 2, 2007-2008 for the purposes of this Vote

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

Agriculture - Department

Grant payments for the Golden Nematode Disaster Program

Grants and contributions in support of the cost of Production Benefit

Grant payments to the Drought Assistance Package for Livestock Producers

Finance - Department

Payment to British Columbia ( Budget Implementation Act , 2007)

Payment to Yukon ( Budget Implementation Act , 2007)

Payment to Northwest Territories ( Budget Implementation Act, 2007 )

Payment to Ontario ( Budget Implementation Act, 2007 )

Clean Air and Climate Change Trust Fund ( Budget Implementation Act, 2007 )

Patient Wait Times Guarantee ( Budget Implementation Act, 2007 )

Transitional Payments ( Budget Implementation Act, 2007 )

Child Care Spaces ( Budget Implementation Act, 2007 )

Human Papillomavirus Immunization ( Budget Implementation Act, 2007 )

Health - Department

Payments to provinces related to the Voluntary Compliance Undertaking, a mechanism used by the Patented Medicine Prices Review Board to recover excessive revenues collected by manufacturers of patented medicine

Human Resources and Skills Development - Canada Mortgage and Housing Corporation

EnerGuide for Low-Income Households

Indian Affairs and Northern Development - Department

Grants to Aboriginal organizations designated to receive claim settlement payments pursuant to Comprehensive Land Claim Settlement Acts.
 

Overview of Summary Tables

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

1. Summary of these Supplementary Estimates
2. Summary of Estimates to Date for 2007-2008
3. Proposed Schedules to the Appropriation Bill
4. Statutory Items in these Supplementary Estimates
5. Summary of Changes to Voted Appropriations
6. Supplementary Estimates by Standard Object of Expenditure
7. Allocations from Treasury Board Central Votes
8. Horizontal Items included in these Supplementary Estimates
9. Transfers between organizations included in these Supplementary Estimates
10. $1 Items included in these Supplementary Estimates

1. Summary of these Supplementary Estimates

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

The first two columns entitled “Authorities to date” represent the Estimates to date as presented in the Main Estimates.

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

The last two columns entitled “Total Estimates to Date” provides the reader with an update of total Budgetary and Non-Budgetary requirements for 2007-2008.

2. Summary of Estimates to Date for 2007-2008

This table displays Main Estimates together with the Supplementary Estimates (A) and contains a breakdown of funding by Budgetary and Non-Budgetary/Voted and Statutory requirements.

² Budgetary expenditures encompass the cost of servicing the public debt; operating and capital expenditures; transfer payments and subsidies to other levels of government, organizations and individuals; and payments to Crown corporations and separate legal entities.
³ Non-budgetary expenditures (loans, investments and advances) are outlays that represent changes in the composition of the financial assets of the Government of Canada.
⁴ Voted requirements are those for which the government must seek Parliamentary approval through an Appropriation Act. For additional information on votes and vote wording, see the Proposed Schedule to the Appropriation Bill.
⁵ Statutory authorities are those that Parliament has approved through other legislation that sets out both the purpose of the expenditures and the terms and conditions under which they may be made. Statutory spending is included in the Supplementary Estimates for information only.
 

3. Proposed Schedules to the Appropriation Bill

This table provides the reader with a preview of the Appropriation bill. As noted previously, Supplementary Estimates directly support the bill. This table provides a list of Vote numbers, Vote wording and the requested funds that will be proposed to Parliament for approval. There are two schedules to the Appropriation bill in Supplementary Estimates: the first identifies those items for the fiscal year ending March 31, 2008 whereas the second identifies those items for the fiscal year ending March 31, 2009, specifically, multi-year appropriations for the Canada Revenue Agency, Parks Canada Agency, and Canada Border Services Agency.

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

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

1. Program Expenditures Votes - This type of 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 program expenditures are charged to the one vote.
2. Operating Expenditures Votes - This type of Vote is used when there is a requirement for either a “Capital Expenditures” Vote or a “Grants and Contributions” Vote or both; that is, when expenditures of either type equals or exceeds $5 million. Where they do not, the appropriate expenditures are included in the “Program Expenditures” Vote.
3. Capital Expenditures Votes - This type of Vote is used when the capital expenditures in a program equal or exceed $5 million. Expenditure items in a capital vote would include individual items expected to exceed $10,000 for the acquisition of land, buildings and works (Standard Object 08), as well as the acquisition of machinery and equipment (Standard Object 09), 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 (Standard objects 01 to 09). Different threshold limits may be applied for different capital expenditure classes at the departmental level.
4. Grants and Contributions Votes - This type of Vote is used when the grants and contributions expenditures in a program equal or exceed $5 million. It should be noted that the inclusion of a grant, contribution or other transfer payment item in Supplementary Estimates imposes no requirement to make a payment, nor does it give a prospective recipient any right to the funds. It should also be noted that in the vote wording, the meaning of the word “contributions” is considered to include “other transfer payments” because of the similar characteristics of each.
5. Non-Budgetary Votes - This type of Vote, identified by the letter “L”, provides authority for spending in the form of loans or advances to, and investments in, Crown corporations and loans or advances for specific purposes to other governments, international organizations or persons or corporations in the private sector.
6. Special Votes: Crown Corporation Deficits and Separate Legal Entities - Where it is necessary to appropriate funds for a payment to a Crown corporation or for the expenditures of a legal entity that is part of a larger program, a separate vote is established. A legal entity for these purposes is defined as a unit of government operating under an Act of Parliament and responsible directly to a Minister.
   
7. Special Votes: Treasury Board Centrally Financed Votes - To support the Treasury Board in performing its statutory responsibilities for managing the government's financial, human and materiel resources, a number of special authorities are required and these are outlined below.

1. Government Contingencies Vote - This Vote serves to supplement other appropriations to provide the Government with sufficient flexibility to meet urgent or unforeseen expenditures where a valid cash requirement exists due to the timing of the payment or where specific authority is required to make the payment, such as for the payment of grants not listed in the Estimates. This authority to supplement other appropriations is provided until parliamentary approval can be obtained and as long as the expenditures are within the legal mandate of the organization.
2. Government-Wide Initiatives Vote - This Vote supplements other appropriations in support of the implementation of strategic management initiatives in the Public Service of Canada.
3. Compensation Adjustments Vote - This Vote supplements other appropriations to provide funding for the increased personnel costs of collective agreements between the Treasury Board and collective bargaining units representing public servants, as well as collective agreements signed by separate employers, including members of the Royal Canadian Mounted Police and the Canadian Forces, Governor in Council appointees and Crown corporations as defined in section 83 of the Financial Administration Act .
4. Public Service Insurance Vote - This Vote provides for the payment of the employer's share of health, income maintenance and life insurance premiums; for payments to or in respect of provincial health insurance plans; provincial payroll taxes; pension, benefit and insurance plans for employees engaged locally outside Canada; and to return to certain employees their share of the unemployment insurance premium reduction.
5. Operating Budget Carry Forward Vote - This Vote supplements other appropriations for the operating budget carry forward from the previous fiscal year.
6. Paylist Requirements Vote - This Vote supplements other appropriations for requirements related to parental and maternity allowances, entitlements on cessation of service or employment and adjustments made to terms and conditions of service or employment of the public service including members of the Royal Canadian Mounted Police and the Canadian Forces, where these have not been provided from Vote 15, Compensation Adjustments.

4. Statutory Items in these Supplementary Estimates

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

5. Summary of Changes to Voted Appropriations

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

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

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

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

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

6. Supplementary Estimates by Standard Object of Expenditure

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

1. Personnel
2. Transportation and Communications
3. Information
4. Professional and Special Services
5. Rentals
6. Purchased Repair and Maintenance
7. Utilities, Materials and Supplies
8. Acquisition of Land, Buildings, and Works
9. Acquisition of Machinery and Equipment
10. Transfer Payments
11. Public Debt Charges
12. Other Subsidies and Payments

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

7. Allocations from Treasury Board Central Votes

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

Government Contingencies (TB Vote 5) - As approved in the 2007-2008 Main Estimates there can be two types of TB Vote 5 funding: permanent and temporary. Permanent funding can be provided for paylist shortfalls such as severance pay and parental benefits, which cannot be predetermined and are, therefore, paid centrally throughout the year. Temporary funding can be provided for urgent miscellaneous, minor and unforeseen expenditures, which were not provided for in the Main Estimates and which are required before the next Supplementary Estimates receive Royal Assent. Once Parliament approves the Appropriation Bill for Supplementary Estimates and the Governor General provides Royal Assent, the temporary funding is reimbursed to TB Vote 5.

However, it is proposed in these Supplementary Estimates to create a separate Vote for paylist requirements and to amend the TB Vote 5 wording by removing reference to permanent paylist allocations. If Parliament approves the new central Votes (operating budget carry forward and paylist requirements) and the related changes to the TB Vote 5 wording, the following new criteria must be met in order for Treasury Board to approve access to TB Vote 5:

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

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

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

Operating Budget Carry Forward (TB Vote 22) - This Vote supplements other appropriations by authorizing a carry forward of unused funds from the previous fiscal year up to a maximum of five per cent of departments' and agencies' Main Estimates operating budget as was established in the previous fiscal year. Departments and agencies are not required to reimburse funding allocated from Vote 22.

Paylist Requirements (TB Vote 23) - This Vote supplements other appropriations by providing the government with funding to meet legal requirements of the employer such as parental leave, maternity leave, entitlements upon cessation of service or employment and adjustments made to terms and conditions of service or employment in the public service. Departments may access this vote throughout the fiscal year. Supplemental paylist requirements are generally identified towards the end of each fiscal year, and no requests have been submitted for Treasury Board consideration at the time of preparation of these Supplementary Estimates. Departments and agencies are not required to reimburse funding allocated from Vote 23.

8. Horizontal Items included in these Supplementary Estimates

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

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

9. Transfers between organizations included in these Supplementary Estimates

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

10. $1 Items included in these Supplementary Estimates

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

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

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

Detail by Department, Agency and Crown Corporation

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

Each organization is divided into five sections:

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

1. Ministry Summary

This table displays all voted and statutory information in Ministry order, including:

• Truncated Vote wording;
• Authorities to date - Main Estimates plus any prior Supplementary Estimates funding;
• Transfers between Votes and between organizations;
• Adjustments to Appropriations (new funding requests); and
• Total Estimates to date.

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

2. Explanation of Requirements

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

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

3. Explanation of Funds Available

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

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

4. Transfer Payments

This table provides a listing of transfer payments by program activity.

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

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

1. Contributions are conditional payments and subject to audit whereas grants are neither;
2. Contributions require an arrangement between the recipient and the donor identifying the terms and conditions governing their payment while grants do not;
3. Other transfer payments are payments based on legislation or an arrangement which normally includes a formula or schedule of payments as one element used to determine the annual amount; and
4. The wording used in the Estimates to describe a grant has a legislative character, while that used for contributions and other transfer payments is informational.

5. New Major Capital Projects

This section provides a listing of new major capital projects not shown in previous Estimates and which each have a total estimated cost of $1 million or more. The information is presented by program activity and by region (from east to west), and provides total estimated costs, as well as the amount expected to be spent during the current fiscal year.
 

Explanation of the Standard Object of Expenditures

1.    Personnel

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

2.    Transportation and Communications

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

3.    Information

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

4.    Professional and Special Services

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

5.    Rentals

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

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

6.    Purchased Repair and Maintenance

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

7.    Utilities, Materials and Supplies

• The provision for all payments for services of a type normally provided by a municipality, or public utility service such as the supply of water, electricity, gas, etc., and includes water, light, power and gas services, and payment for such services whether obtained from the municipality or elsewhere.
• The provision for materials and supplies required for normal operation and maintenance of government services such as:

o   gasoline and oil purchased in bulk; fuel for ships, planes, transport and heating   o   feed for livestock   o   food and other supplies for ships and other establishments  o   livestock purchased for ultimate consumption or resale   o   seed for farming operations  o   books and other publications purchased for outside distribution   o  uniforms and kits   o  photographs, maps and charts purchased for administrative and operational purposes  

o  laboratory and scientific supplies, including samples for testing  

o  drafting, blueprinting and artists' supplies; supplies for surveys and investigations  

o  chemicals  

o  hospital, surgical and medical supplies   o  works of art for exhibits, and historical material for galleries, museums and archives  

o  char service supplies  

o  coal and wood   o  electrical supplies   o  repair parts other than parts normally acquired with equipment at the time of purchase for aircraft, ships, road vehicles, and for communication and other equipment; and all other materials and supplies.  

8.    Acquisition of Land, Buildings, and Works

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

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

9.    Acquisition of Machinery and Equipment

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

10.    Transfer Payments

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

Most of the payments in this standard object category are identified in the Estimates as “Grants” or “Contributions”. The former are not subject to audit and are therefore restricted by Parliament as to amount and recipient and often as to purpose through the approval of the supply bill which specifies “grants listed in the Estimates”; the latter are conditional and subject to audit and are not so restricted.

11.    Public Debt Charges

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

12.    Other Subsidies and Payments

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

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

 

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