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Governor General Special Warrants

  1. What are Governor General's special warrants?
  2. What are the conditions of issuing warrants?
  3. What can be included in special warrants?
  4. What cannot be included in special warrants?
  5. How are special warrants requested and approved?
  6. If payments are urgently required for the public good, then why are special warrants being used to finance the normal operations of Government?
  7. How long does the authority of special warrants last?
  8. How do you ensure that the special warrants process is transparent?
  9. What is the source of funds for these warrants?
  10. What is the amount of special warrants that have been issued for fiscal year 2011–12?
  11. What are the total amounts of special warrants issued during previous elections?

1. What are Governor General's special warrants?

As outlined in the Financial Administration Act, Governor General's special warrants are the mechanism by which funds are provided to departments and agencies so that the normal operations of Government can continue following the dissolution of Parliament.

Special warrants are for payments "urgently required for the public good." This includes payments required to ensure the normal operations of Government, such as delivering ongoing programs and meeting contractual obligations.

The issuance of special warrants is a normal administrative practice that ensures the continued operation of Government business when this has not already been authorized by Parliament. For example, special warrants were issued in 2000-01 and 2005-06.

2. What are the conditions of issuing warrants?

Section 30(1) of the Financial Administration Act requires the following conditions to be met before Special warrants are issued:

  • Parliament is dissolved.
  • A minister has reported that the payment is "urgently required for the public good."
  • The President of the Treasury Board has reported that "there is no appropriation [a sum of money allocated by Parliament] for the payment."

3. What can be included in special warrants?

To be considered for funds under a special warrant, initiatives will have received the appropriate approvals from Cabinet and Treasury Board. Statutory payments for expenditures approved through enabling legislation, for example Old Age Security payments, do not require further Cabinet, Treasury Board or parliamentary approval to proceed and do not require a special warrant.

4. What cannot be included in special warrants?

Special warrants cannot be used for the following purposes:

  • increasing or establishing new grants;
  • forgiving or writing off debts;
  • changing limits on the issuance of loans or loan guarantees;
  • creating new organizations or programs that require new votes (spending authorities);
  • transferring funds between votes; and
  • approving revenue re-spending authorities or revolving funds.

5. How are special warrants requested and approved?

When a minister reports that a payment is urgently required for the public good, an application for special warrant is submitted to the President of the Treasury Board. The President of the Treasury Board must confirm that there is no appropriation (a sum of money allocated by Parliament for a specific purpose) for the payment. Based on the reports by ministers and the attestation from the President of the Treasury Board, the Governor in Council recommends that an order in council be issued recommending to the Governor General that he sign the warrant. Once the Governor General signs the warrant, funds can flow to departments. The warrants must be published in the Canada Gazette within the 30 days following their issuance.

6. If payments are urgently required for the public good, then why are special warrants being used to finance the normal operations of Government?

When Parliament is not sitting, ministries continue to provide services to Canadians, such as food safety programs and payments related to income support benefits. In the absence of normal supply, special warrants are issued to ensure they have sufficient cash to continue operations.

7. How long does the authority of special warrants last?

Special warrants are issued for varying periods. The normal practice is 30 or 45 days. However, provision must be made to respond to specific circumstances.

Special warrants may be issued from the time an election is called until supply can be obtained when Parliament returns. The authorities in special warrants are required to manage all voted expenditures of Government until the next supply bill receives Royal Assent.

However, special warrants may only be issued from the date of Parliament's dissolution until 60 days following the date fixed for the return of writs (normally three weeks following polling day).

8. How do you ensure that the special warrants process is transparent?

The Financial Administration Act requires that every special warrant be published in the Canada Gazette, the official newspaper of the Government of Canada, within the 30 days following the special warrant's issuance.

Furthermore, within the 15 days following Parliament's reopening, the Government must table a report in the House of Commons showing all the special warrants that were issued when Parliament was dissolved. According to subsection 30 (4) of the Financial Administration Act, these amounts are deemed to be included in the next appropriation bill. These amounts are reflected in the next supply bill but are not voted on.

9. What is the source of funds for these warrants?

The amounts for special warrants are drawn from the Consolidated Revenue Fund, which is the general pool of all income of the federal government such as tax, tariff and licence-fee income, and profits from Crown corporations. Funds received by the federal government must be credited to the Consolidated Revenue Fund and be properly accounted for.

10. What is the amount of special warrants that have been issued for fiscal year 2011–12?

For the period covering April 1, 2011 to May 15, 2011, a special warrant totalling $13,393,210,320 was issued. The details were published in the Canada Gazette on April 23, 2011.

For the period covering May 16, 2011 to June 29, 2011, a special warrant totalling $11,142,311,910 was issued. The details were published in the Canada Gazette on May 28, 2011.

The total amount in special warrants issued to date for fiscal year 2011–12 is $24,535,522,230.

11. What are the total amounts of special warrants issued during previous elections?

For the 2008 election, no special warrant was required since sufficient supply had already been provided.

For the 2006 election, a total of $15.7 billion in special warrants was issued:

  • $4.2 billion for the 2005–06 fiscal year; and
  • $11.5 billion for 2006–07.

For the 2004 election, no special warrant was required since sufficient supply had already been provided.

For the 2000 election, a total of $3.5 billion in special warrants was issued for the 2000–01 fiscal year.