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ARCHIVED - A Guide to Preparing Treasury Board Submissions


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

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

Appendix G: Crown Corporations

  1. All Crown corporations listed under Schedule III, Part I, of the FAA (see below) are required to submit a corporate plan and an operating and capital budget each year:

    Atlantic Pilotage Authority, Atomic Energy of Canada Limited, Blue Water Bridge Authority, Business Development Bank of Canada, Canada Deposit Insurance Corporation, Canada Lands Company Limited, Canada Mortgage and Housing Corporation, Canadian Air Transport Security Authority, Canadian Commercial Corporation, Canadian Dairy Commission, Canadian Museum of Civilization, Canadian Museum of Nature, Canadian Tourism Commission, Cape Breton Development Corporation, Corporation for the Mitigation of Mackenzie Gas Project Impacts, Defence Construction (1951) Limited, Enterprise Cape Breton Corporation, Export Development Canada, Farm Credit Canada, First Nations Statistical Institute, Freshwater Fish Marketing Corporation, Great Lakes Pilotage Authority, Marine Atlantic, National Capital Commission, National Gallery of Canada, National Museum of Science and Technology, Pacific Pilotage Authority, Ridley Terminals Incorporated, Standards Council of Canada, The Federal Bridge Corporation, VIA Rail Canada Incorporated.

  2. However, if a Crown corporation is listed under Schedule III, Part II, of the FAA (see below), it may have to submit only a corporate plan and a capital budget (Canada Post Corporation is the only exception):

    • Canada Development Investment Corporation
    • Canada Post Corporation
    • Royal Canadian Mint
  3. In exceptional cases, where the portfolio department is unable to support the minister by preparing the TB submission, the corporation itself (see below) prepares the TB submission for the responsible minister's signature:

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

In the case of the four major financial Crown corporations (see below), the recommendation of the Minister of Finance is required and is usually provided via a letter outlining the Minister's support for the corporate plan:

Canada Mortgage and Housing Corporation, Export Development Canada, Farm Credit Canada, Business Development Bank of Canada.

The process and timelines for corporate plan submissions and summaries depend on the fiscal year-end of the Crown corporation. The following diagrams provide a linear view of the process and timelines for corporations with a December 31 year-end and a March 31 year-end.

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Process Timeline for Corporate Plan Submissions and Tabling of Summaries

Process Timeline for Corporate Plan Submissions and Tabling of Summaries - December Fiscal Year End - Text versions

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Process Timeline for Corporate Plan Submissions and Tabling of Summaries

Process Timeline for Corporate Plan Submissions and Tabling of Summaries - March Fiscal Year End - Text versions


[1]. "Amortization" used to be referred to as "depreciation."