Treasury Board of Canada Secretariat
www.tbs-sct.gc.ca
Our Responsibilities
By Topic
- Accounting and Financial Reporting
- Asset and Liability Management
- Authorities
- Expenditure and Cost Management
- Financial Management
- Legislation
- Revenue Management
- Taxes
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Accounting and Financial Reporting
- Accrual Accounting For Inventories - 2002-01-22
- Accrual Accounting Policies - Information Bulletin - 2000-10-25
- Accrual Accounting Transition Protocol: Update - Annex A
- Accrual Accounting Transition Protocol: Accrual Accounting Requirements - Annex B
- Accounting treatment of amounts recovered by Justice Canada in 2006-2007 - Annex A
- Accounting treatment of amounts recovered by Justice Canada in 2007-2008
- Government-Wide Chart of Accounts
- Contingent Liabilities of the Government of Canada and consequential policies with regard to the reporting of the financial position of, and insurance schemes operated by, Crown corporations, Policy on the - TB Circular 1984-63 (1996-07-29)
- Credit Cards as Means of Payment for Goods and Services Provided by the Government, Accepting - TB Circular 1987-18 (1996-07-29)
- Crown Corporation Funding, Drawdown Policy for - TB Circular 1986-11 (1996-07-29)
- Departmental Financial Reporting Requirements for Fiscal Year Ended March 31, 2011
- Financial Information: Data Quality
- Financial Information Strategy (FIS) Accounting Manual (2001-07-13)
- Supplement: Guidance on accounting for contingent liabilities stemming from claims and litigation and contingent gains (2005-03-27)
- Supplement: Remediation Liabilities Related to Contaminated Sites (2010-12-15)
- Supplement: Future Asset Restoration Liability (2010-12-15)
- Supplement: Interdepartmental Transfers – Capital Assets (2010-12-15)
- Financial Systems and Controls (1996-10-25)
- Financial Transactions, Policy on Classification and Coding of (1994-11-10)
- FIS Transition Period - Transition Protocol and Accounting Requirements, FY 2001-02 - 2000-11-15 - Information Bulletin
- Guidance for the Three–Year Plan on Transfer Payment Programs
- Interdepartmental Charging and Transfers Between Appropriations, Policy on (1997-07-08)
- Inventories, Policy on Accounting for (1996-10-25)
- Non-Monetary Transactions, Policy on Accounting for (1994-11-10)
- Payables at Year-End (PAYE), Policy on (1994-11-10)
- Physical Asset Transfers to Crown and Other Wholly-owned Corporations, Policy on the Approval for, and Accounting of - TB Circular 1983-39 (1996-07-29)
- Provincial Sales Taxes (Application of Reciprocal Taxation Agreements and Comprehensive integrated Tax Coordination Agreements), Policy on the Collection and Remittance of (1997-05-12)
- Real Property and Infrastructure Assets, Deemed Historical Costs for (2000-08-16)
- Receipts of Money, Policy on Recording (1996-06-13)
- Refunds of Expenditures and Repayments of Advances, Policy on Recording of (1996-09-19)
- Reporting Requirements on the Annual Reporting of Minister's Expenditures
- Reporting Requirements for the Fiscal Year Ended March 31, 2010
- Reporting Requirements for the Fiscal Year Ended March 31, 2009
- Revolving Funds and Departmental Corporations - Identification of Accounting Policy Differences - 2001-06-08
- Severance Pay Liability, Accounting Treatment
- Severance Pay Liability as at March 31, 2007
- Severance Pay Liability as at March 31, 2008
- Severance Pay Liability - Pension Plan Contribution rate
- Severance Pay Liability - Pension Plan Contribution rate - PAYE for Lump-sump payment
- Severance Pay Liability for Public Service Employees - March 31, 2009
- Specified Purpose Accounts, Policy on (1994-11-10)
- Special Revenue Spending Authorities, Policy on (1994-11-10)
- Statutory Financial Reporting, Policy on (1994-11-10)
- Statutory Reporting, Policy on Streamlining (1994-11-10)
- Transfer Payments, Policy on
- Treasury Board Accounting Standards
- Various Accounting Issues - 2002-04-02
Asset and Liability Management
- Accounting for Costs and Liabilities Related to Contaminated Sites, Policy on
- Accounting Standards, Treasury Board
- Reporting Requirements for Fiscal Year Ended March 31, 2006
- Assets and Liabilities, Policy on Allowances for Valuation of (1994-11-10)
- Contingent Liabilities of the Government of Canada and consequential policies with regard to the reporting of the financial position of, and insurance schemes operated by, Crown corporations, Policy on the - TB Circular 1984-63 (1996-07-29)
- Inventories, Policy on Accounting for (1996-10-25)
- Loans, Policy on (1996-10-25)
- Losses of Money and offences and other Illegal Acts against the Crown, Policy on (1994-11-10)
- Physical Asset Transfers to Crown and Other Wholly-owned Corporations, Policy on the Approval for, and Accounting of – Circular 1983-29
- Receivables Management, Policy on
- Receivables Management, Revised Policy on - Information Bulletin
- Severance Pay Liability, Accounting Treatment
- Severance Pay Liability as at March 31, 2007
- Severance Pay Liability as at March 31, 2008
- Severance Pay Liability - Pension Plan Contribution rate
- Severance Pay Liability - Pension Plan Contribution rate - PAYE for Lump-sump payment
- Severance Pay Liability for Public Service Employees - March 31, 2009
- Treasury Board Federal Contaminated Sites Management Policy
Authorities
- Accountable Advances Regulations - 7-09 (1996-11-08)
- Assignment of Crown Debt Regulations - 7-04 (1996-11-08)
- Cheque Issue Regulations - 7-03 (1996-11-08)
- Debt Write-off Regulations, 1994 - 7-08 (1996-11-08)
- Destruction of Paid Instruments - 7-10 (1996-11-08)
- Electronic Payments Regulations - 7-05 (1996-11-08)
- Extracts from Part IV of the Criminal Code - 6-03 (1996-11-08)
- Financial Administration Act - 6-01 (1996-11-08)
- Guide to Preparing Treasury Board Submissions
- Interpretation Act - 6-02 (1996-11-08)
- 1993-05-03 Effect of Subsection 24(2) of the Interpretation Act on Subsection 155(4) of the FAA (97/03/07)
- Payment and Settlements Requisitioning Regulations - 7-01 (1996-11-08)
- Payments to Estates Regulations, 1990 - 7-11 (1996-11-08)
- Repayment of Receipts Regulations - 7-02 (1996-11-08)
- Revenue Trust Account Regulations - 7-07 (1996-11-08)
- Security for Debts due to Her Majesty - 7-12 (1996-11-08)
- Regulations Governing Security for Debts Due to Her Majesty - TB Circular 1989-2 (1996-08-06)
Expenditure and Cost Management
- Account Verification (1998-06-25)
- Accountable Advances Regulations (1996-11-08)
- Acquisition Cards and Travel Cards
- Advance Payments - Information bulletin1995-08-18 (1997-10-22)
- Assignment of Crown Debt Regulations (1996-11-08)
- Banking Compensation, Policy on (1994-11-10)
- Commitment Control, Policy on (1996-10-25)
- Conferences and Seminars, Financing of 1995-11-01 (1997-10-22)
- Cost Recovery and Charging Policy (1997-04-22)
- Debt Write-off Regulations, Revised 1996-11-08 (1997-02-25)
- Debt Write-Off Regulations (1994-12-13)
- Delegation of Authorities, Policy on (1994-11-10)
- Delegation of Financial Authorities (1996-10-23) - Information Bulletin
- Departmental Bank Accounts, Policy on 1998-02-03 (1998-01-30)
- Electronic Payments Regulations
- Electronic Authorization and Authentication, Policy on (1996-08-20)
- Estates Regulations, 1990, Payments to (1996-11-08)
- Financial Arrangements and Funding Options, Guide on (1995-12-15)
- Grants, Contributions and Other Transfer Payments, Guide on (2002-07-01)
- Inventories, Policy on Accounting for (1996-10-25)
- Losses of Money and offences and other Illegal Acts against the crown, Policy on (1994-11-10)
- Methods of Payment, Report on Review of the Cost of Various 1998-01-20 (1998-01-27)
- Pay Administration, Comptrollership Policy on 1997-06-03 (1997-06-04)
- Payment Requisitioning and Payment on Due Date, Policy on (1996-08-20)
- Payment Requisitioning Regulations (1996-11-08)
- Paid Instruments, Destruction of (1996-11-08)
- Petty Cash, Policy on (1994-11-10)
- Provincial Sales Taxes (Application of Reciprocal Taxation Agreements and Comprehensive integrated Tax Coordination Agreements), Policy on The Collection and Remittance of (1997-05-12)
- Receipt and Deposit of Public Money, Policy on Preparation of (1996-11-08)
- Receiver General Cheques, Policy on Control of (1997-02-03)
- Recording Receipts of Money, Policy on (1996-06-13)
- Recording of Refunds of Expenditures and Repayments of Advances, Policy on (1996-09-19)
- Remissions - Information Bulletin (1993-04-02)
- Repayment of Receipts Regulations (1996-11-08)
- Revenue Trust Account Regulations (1996-11-08)
- Security for Debts due to Her Majesty (1996-11-08)
- Security for Debts Due to Her Majesty, Regulations Governing - TB Circular 1989-2 (1996-08-06)
- Transfer Payments, Policy on
- Transfer Payments, Policy on - Implemenation Issues and Clarification - Policy Notice (2001-04-06)
- Travellers Cheques, Travel Cards and Travel Accounts, Policy on, Using (1998-09-06)
Financial Management
- Acquisition Cards - Internet transactions, Policy on - Policy Notice (2001-04-09)
- Acquisition Cards, Policy on (1998-09-06)
- Active Monitoring, Policy on
- Accounting Entries
- Accounting treatment of amounts recovered by Justice Canada in 2006-2007
- Accounting treatment of amounts recovered by Justice Canada in 2007-2008
- Assignment of Crown Debt Regulations (1996-11-08)
- Authorities, Policy on Delegation of (1994-11-10)
- Benchmarking, Guide to Financial Management
- Cheque Issue Regulations (1996-11-08)
- Chief Financial Officer Qualifications, Guideline on
- Claims and ex-gratia payments, Policy on (1998-06-01)
- Comptrollership, Policy on Responsibilities and Organization for (1997-01-30)
- Comptrollership, Survey of Best Practices of (1997-09-11)
- Conferences and Seminars, Financing of (1997-10-22)
- Debt Write-off Regulations 1994-7-08 (1996-11-08)
- Departmental Bank Accounts, Policy on (1998-02-03)
- Direct Deposit Regulations (1996-11-08)
- Directive on Specified Purposes Accounts (2009-10-01)
- Electronic Authorization and Authentication, Policy on (1996-08-20)
- Evaluation Policy
- External User Fees
- Extracts from Part IV of the Criminal Code (1996-11-08)
- Financial Administration for Departments and Agencies of the Government of Canada, Guide on (1996-10-29)
- Financial Arrangements and Funding Options, Guide on (1995-12-15)
- Financial Management Accountability: A Questionnaire for Managers (1991-02-01)
- Financial Management Accountability in Departments and Agencies (1991-02-01)
- Financial Management Benchmarking, Guide to (2000-10-23)
- Financial Management Governance, Policy on
- Government Acquisition Card Contract (2001-11-05)
- Guide to Establishing the Level of a Cost-Based User Fee or Regulatory Charge
- Policy on the Application of the Goods and Services Tax and the Harmonized Sales Tax in the Departments and Agencies of the Government of Canada - FIS compliant Departments and Agencies
- Interpretation Act (1996-11-08)
- Interdepartmental Settlements Policy
- Guide to Costing
- Loans, Policy on (1996-10-25)
- Payment Requisitioning and Payment on Due Date, Policy on (1996-08-20)
- Retention of Federal Fees, etc. by Provinces and Collectors (1996-09-20)
- Review of Memorandum to Cabinet - Expenditure Management System (EMS) - SFO sign-off (2001-07-25)
- Receivables Management, Policy on
- Receivables Management, Revised Policy on - Information Bulletin
- Treasury Board Authorities, Transition to HST in Ontario and British Columbia, New Place of Supply Rules and Increase to HST Rate in Nova Scotia
Legislation
- Access to Information Act
- Effect of Subsection 24(2) of the Interpretation Act on Subsection 155(4) of the FAA 1983-05-03 (1997-03-07) - Information Bulletin
- Extracts from Part IV of the Criminal Code(1996-11-08)
- Financial Administration Act
- Forging Stronger Links - Changing the Basis of Appropriations in the Government of Canada
- Forging Stronger Links - Changing the Basis of Appropriations in the Government of Canada - Letter
- Forging Stronger Links - Changing the Basis of Appropriations in the Government of Canada - Departmental SFO Consultation Questions
- Interpretation Act
- Official Languages Act - Annotated version
- Privacy Act
- User Fees Act
Revenue Management
- Acquisition Cards and Travel Cards
- Banking Compensation, Policy on (1994-11-10)
- Conferences and Seminars, Financing of 1995-11-01 (97/10/22)
- Deposits, Policy on (1994-11-10)
- Electronic Authorization and Authentication, Policy on (1996-08-20)
- Financial Arrangements and Funding Options, Guide on (1995-12-15)
- Funds through donations, Financial considerations to be made when receiving 1998-05-14 (98/05/15)
- Receipt and Deposit of Public Money (1996-11-08)
- Receivables Management, Policy on
- Receivables Management, Revised Policy on - Information Bulletin
- Recording of Refunds of Expenditures and Repayments of Advances, Policy on (1996-09-19)
- Recording Receipts of Money, Policy on (1996-06-13)
- Retention of Federal Fees, etc. by Provinces and Collectors - 1996-09-20 (1997-03-07)
Taxes
- Application of the Goods and Services Tax/Harmonized Sales Tax, Directive on the
- Application of Goods and Services Tax/Harmonized Sales Tax, Guideline on the
- Payment, Collection and Remittance of Provincial Taxes and Fees, Directive on the
- Reciprocal Taxation Agreements with Provinces and Territories, Summary of
- Financial Management of Pay Administration, Directive on
- Contracting Policy
