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These supplementary information tables can be found online at: http://www.tbs-sct.gc.ca/rpp/2010-2011/ info/info-eng.asp
Table 1 Details of Transfer Payment Programs
Skills and Employment
Table 2 Green Procurement
Table 3 Horizontal Initiatives
During the fiscal year 2010-2011, Human Resources and Skills Development Canada will be involved in the following horizontal
initiatives.
Skills and Employment
Table 4 Upcoming Evaluations
Table 5 Upcoming Internal Audits
Table 6 Sources of Respendable and Non-Respendable Revenue
Table 7 Contribution to the Government of Canada's Roadmap for Linguistic Duality *
* This table can be found at: http://www.hrsdc.gc.ca/eng/publications_resources/dpr/rpp/detailed_information/2010_2011/index.shtml
Specified Purpose Accounts consist of special categories of revenues and expenditures. They report transactions of certain accounts where enabling legislation requires that revenues be earmarked and that related payments and expenditures be charged against such revenues. The transactions of these accounts are to be accounted for separately.
HRSDC is responsible for the stewardship of five such accounts:
The Employment Insurance Account is a consolidated Specified Purpose Account and is included in the financial reporting of the Government of Canada. Consolidated Specified Purpose Accounts are used principally where the activities are similar in nature to departmental activities and the transactions do not represent liabilities to third parties but, in essence, constitute government revenues and expenditures.
Employment Insurance Account
The Employment Insurance Account was established in the Accounts of Canada by the Employment Insurance Act to record all amounts received or paid out under that Act. The Employment Insurance Act provides short-term financial relief and other assistance to eligible workers.
Employment Insurance provides:
Employers and workers pay all costs associated with Employment Insurance through premiums. Benefits and administrative costs are paid out of the Consolidated Revenue Fund and charged to the Employment Insurance Account.
Financial Summary
Due to the freeze in the 2010 premium rate at the 2009 level of 1.73% in Budget 2009, the expected costs related to the extended regular benefits measure for long-tenured workers announced in Fall 2009, and the higher expected level of unemployment, costs are expected to exceed revenues by $4.7 billion in 2010-2011. This includes an expected $1.5 billion in additional funding for the cost of the benefit enhancement measures announced in Budget 2009.
In Budget 2008, the Government announced improvements to the management and governance of the Employment Insurance Account through the creation of an independent Crown corporation, the Canada Employment Insurance Financing Board (CEIFB). Beginning in 2011, the CEIFB will be responsible for implementing a new and transparent premium rate-setting mechanism that will take into account any surpluses or deficits that arise on a go-forward basis, to ensure that revenues and expenditures break even over time. The CEIFB will be mandated not to recover any deficit resulting from the enhanced benefits and training announced in Budget 2009 to ensure that future increases in the premium rate are gradual enough to support a strong economic turnaround.
The table above summarizes the Employment Insurance premiums and expenditures from 2007–2008 financial results to 2010–2011.
(millions of dollars) | Actual | Forecast | Planned Spending | |
---|---|---|---|---|
2007-2008 | 2008-2009 | 2009-2010 | 2010-20011 | |
Expenditures EI Benefits |
||||
Income Benefits | 12,197 | 14,196 | 19,585 | 19,751 |
EBSM Benefits | 2,096 | 2,112 | 2,624 | 2,625 |
Total EI Benefits | 14,293 | 16,308 | 22,209 | 22,376 |
Administrative Costs | 1,689 | 1,801 | 2,033 | 2,004 |
Doubtful Accounts | 81 | 27 | 38 | 42 |
Sub-Total | l16,063 | 18,137 | 24,280 | 24,422 |
Revenues (excluding interest) | ||||
Premium Revenuea | 16,877 | 17,217 | 17,055 | 18,167 |
Penalties | 58 | 41 | 65 | 71 |
Funding for Budget 2009 measures | 124 | 1,520 | 1,450 | |
Sub-Total | 16,935 | 17,382 | 18,640 | 19,688 |
Variance | 872 | (755) | (5,640) | (4,734) |
a The Employment Insurance premiums reported in the summary
financial statements of the Government of Canada and the Federal Budget exclude the premium contributions made
by the Government of Canada as an employer. Note: Totals may not add due to rounding. |
Benefit Payments
Benefits in 2010-2011 are expected to reach $22.4 billion, consisting of $19.8 billion for Income Benefits and $2.6 billion for Employment Benefits and Support Measures.
Income Benefits
Employment Insurance Income Benefits include regular, special, work-sharing and fishers' benefits. Income benefits were extended in Budget 2009 to individuals participating in longer-term training under the Career Transition Assistance Initiative, providing additional time and financial support to allow long-tenured workers to gain the new skills needed to adapt to the changing economy.
Regular Benefits
Special Benefits
As of January 31, 2010, self-employed workers can voluntarily enter into an agreement with the Canada Employment Insurance Commission to contribute Employment Insurance premiums at the employee rate and be eligible to access special benefits (excluding maternity and parental benefits in Quebec, as they have been covered under the Quebec Parental Insurance Plan as of January 2006).
Work-Sharing
In Budget 2009, the Government extended work-sharing programs by 14 weeks to a maximum of 52 weeks for applications received between February 1, 2009 and April 3, 2010. Along with increased access to work-sharing agreements through greater flexibility in the qualifying criteria and streamlining processes for employers, the estimated cost for this measure is $0.1 billion in 2010-2011.
(millions of dollars) | Actual | Forecast | Planned Spending | |
---|---|---|---|---|
2007-2008 | 2008-2009 | 2009-2010 | 2010-20011 | |
Income Benefits | ||||
Regular | 8,381 | 10,102 | 15,171 | 15,330 |
Sickness | 928 | 1,000 | 1,033 | 1,068 |
Maternity | 836 | 883 | 917 | 949 |
Parental | 1,914 | 2,057 | 2,147 | 2,221 |
Compassionate Care | 9 | 10 | 10 | 10 |
Fishing | 265 | 264 | 264 | 269 |
Work-Sharing | 15 | 55 | 300 | 180 |
Benefit Repayments | (150) | (175) | (257) | (276) |
Total Income Benefits | 12,197 | 14,196 | 19,585 | 19,751 |
Note: Totals may not add due to rounding. |
Canada Pension Plan
The Canadian Pension Plan is a Specified Purpose Account but is not consolidated as part of the Government of Canada financial statements. It is under joint control of the Government and Participating provinces. As administrator, the Government's authority to spend is limited to the balance of the Plan.
The Canada Pension Plan is a contributory, earnings-related social insurance program. It is a joint federal-provincial plan that operates throughout Canada, except in Quebec, which has its own comparable plan. The Canada Pension Plan provides for a variety of benefits based on life changes. In addition to retirement pensions, the Canada Pension Plan also provides for survivors pensions, children's benefits, disability pensions, disabled child contributors' benefits, as well as a one-time death benefit that cannot exceed $2,500.
As a contributory plan, contributors are employees or self-employed people generally between the ages of 18 and 70, who earn at least a minimum amount ($3,500) during a calendar year. Benefits are calculated based on how much and for how long a contributor has paid into the Canada Pension Plan. Benefits are not paid automatically . everyone must apply and provide proof of eligibility.
More Detailed information on Specified Purpose Accounts is available at:
http://www.hrsdc.gc.ca/eng/publications_resources/dpr/rpp/detailed_information/2010_2011/index.shtml
(millions of dollars) | Actual | Forecast | Planned Spendinge | |
---|---|---|---|---|
2007-2008 | 2008-2009 | 2009-2010 | 2010-2011 | |
Revenue | ||||
Contributionsa | 35,346 | 36,506 | 34,287 | 35,773 |
Investment Income | ||||
Canada Pension Planb | 11 | 6 | 1 | 1 |
CPP Investment Boardc | (268) | (23,576) | - | - |
Total Investment Income | (257) | (23,570) | 1 | 1 |
Total Revenue | 35,089 | 12,936 | 34,288 | 35,774 |
Expenditures | ||||
Benefit Paymentsd | 27,537 | 29,005 | 30,502 | 31,925 |
Administrative expenses | 599 | 694 | 742 | 741 |
Total Expenditures | 28,136 | 29,699 | 31,244 | 32,666 |
Increase | 6,953 | (16,763) | 3,043 | 3,108 |
Year-end balancese | 126,784 | 110,021 | 113,064 | 116,173 |
aSource of Contributions Forecast 2009 through 2013 is from
the 24th Actuarial Report from the Office of the Superintendent of Financial Institutions Canada
(Table 15). bThe Canada Pension Plan investment income only includes the interest earned on the daily operating balance. cCanada Pension Plan Investment Board actual amounts are based on their audited financial statements. The Canada Pension Plan Investment Board invests mainly in equities. The investment income is made up of the interest from the bonds as well as the change in fair values of other varied equity investments as of that date. It is difficult to forecast a future fair value on this type of income. Therefore, the forecast investment income for the years 2009-2010 and forward are not provided. dSource of Benefit payments Forecast 2009 through 2013 is from the Actuarial Monthly Report (December 2009) from the Office of the Superintendent of Financial Institutions Canada. eTotals may not add to due to rounding. |
Civil Service Insurance Fund
This account was established by the Civil Service Insurance Act, under which the Minister of Finance could contract with permanent employees in the public service for the payment of certain death benefits. No new contracts have been entered into since 1954 when the Supplementary Death Benefit Plan for the Public Service and Canadian Forces was introduced as part of the Public Service Superannuation Act and the Canadian Forces Superannuation Act, respectively. As of April 1997, the Department of Human Resources Development assumed the responsibility for the administration and the actuarial valuation of the Civil Service Insurance Act.
The number of policies in force as of March 31, 2009 was 1,149 and the average age of the policy holders was 89.1 years. Receipts and other credits consist of premiums and an amount (charged to expenditures) which is transferred from the Consolidated Revenue Fund in order to balance the assets and actuarial liabilities of the program. Payments and other charges consist of death benefits, settlement annuities paid to beneficiaries and premium refunds.
Pursuant to subsection 16(3) of the Civil Service Insurance Regulations, any deficit will be credited to the Account from the Consolidated Revenue Fund.
(millions of dollars) | Actual | Forecast | Planned Spending | |
---|---|---|---|---|
2007-2008 | 2008-2009 | 2009-2010 | 2010-20011 | |
Opening Balance | 6.0 | 5.9 | 5.6 | 5.4 |
Income and other credits | 0.1 | 0.0 | 0.1 | 0.1 |
Payments and other charges | 0.2 | 0.3 | 0.3 | 0.3 |
Excess of payments and other charges over income for the year | 0.1 | 0.3 | 0.2 | 0.2 |
Closing Balance | 5.9 | 5.6 | 5.4 | 5.2 |
Government Annuities Account
This account was established by the Government Annuities Act, and modified by the Government Annuities Improvement Act, which discontinued sales of annuities in 1975. The account is valued on an actuarial basis each year, with the deficit charged or surplus credited to the Consolidated Revenue Fund.
The purpose of the Government Annuities Act was to assist Canadians to provide for their later years, by the purchase of Government annuities. The Government Annuities Improvement Act increased the rate of return and flexibility of Government annuity contracts.
Income consists of premiums received, funds reclaimed from the Consolidated Revenue Fund for previously untraceable annuitants, earned interest and any transfer needed to cover the actuarial deficit. Payments and other charges represent matured annuities, the commuted value of death benefits, premium refunds and withdrawals, and actuarial surpluses and unclaimed items transferred to non-tax revenues. The amounts of unclaimed annuities, related to untraceable annuitants, are transferred to non-tax revenues.
As of March 31, 2009, there were 1,356 outstanding deferred annuities, the last of which will come into payment around 2030.
(millions of dollars) | Actual | Forecast | Planned Spending | |
---|---|---|---|---|
2007-2008 | 2008-2009 | 2009-2010 | 2010-20011 | |
Actuarial Liabilities – Balance at beginning of year |
319.4 | 292.9 | 267.2 | 244.4 |
Income | 21.1 | 19.4 | 18.7 | 17.1 |
Payments and other charges | 45.0 | 42.0 | 39.1 | 36.5 |
Excess of payments and other charges over income for the year | 23.9 | 22.6 | 20.4 | 19.4 |
Actuarial Surplus | 2.6 | 3.1 | 2.4 | 2.5 |
Actuarial Liabilities – Balance at year-end |
292.9 | 267.2 | 244.4 | 222.5 |
Canadian Millennium Scholarship Foundation Excellence Awards Fund
In accordance with Budget Implementation Act 2008, the Canada Millennium Scholarship Foundation is ending after its ten-year mandate. This Specified Purpose Account was established by way of an agreement between Canada Millennium Scholarship Foundation and Human Resources and Skills Development Canada (HRSDC) in order for HRSDC to administer the remaining Excellence Awards payments to eligible students upon the dissolution of the Canada Millennium Scholarship Foundation. The transfer of funds also includes the costs of administering this program on behalf of the Canada Millennium Scholarship Foundation.
HRSDC will administer the remaining Excellence Awards disbursements from January 1, 2010 until December 31, 2013. After this date, HRSDC will transfer any funds remaining in the account to the Consolidated Revenue Fund.
(millions of dollars) | Actual | Forecast | Planned Spending | |
---|---|---|---|---|
2007-2008 | 2008-2009 | 2009-2010 | 2010-20011 | |
Opening Balance | 0.0 | 0.0 | 0.0 | 14.4 |
Receipts and other credits | 0.0 | 0.0 | 14.8 | 0.0 |
Payments and other charges | 0.0 | 0.0 | 0.4 | 7.7 |
Excess of payments and other charges over receipts for the year | 0.0 | 0.0 | (14.4) | 7.7 |
Closing Balance | 0.0 | 0.0 | 14.4 | 6.7 |
Part II of the Employment Insurance Act commits the federal government to work in concert with provinces and territories to put in place Employment Benefits and Support Measures (EBSMs) or similar programs and services to help unemployed Canadians integrate into the labour market.
Since provinces and territories are best placed to determine the mix of employment programming that is required to meet their local and regional labour market needs, EBSMs are delivered through transfer Labour Market Development Agreements (LMDAs) between Canada and the provinces and territories.
EBSMs comprise five employment benefit programs — Targeted Wage Subsidies, Self-Employment, Job Creation Partnerships, Skills Development and Targeted Earnings Supplements — and three support measures — Employment Services, Labour Market Partnerships and Research and Innovation.
More detailed information on Employment Insurance Part II is available at: http://www.servicecanada.gc.ca.
Financial Data
For 2010-2011, the Employment Insurance Part II expenditure authority of $2.672 billion represents 0.6% of total estimated insurable earnings of $460.572 billion. This represents a lower level of expenditures than the 0.8% ceiling imposed under the Act, which is estimated at $3.685 billion in 2009-2010.
Some of the savings from Part I income benefits generated by the Employment Insurance reform are included in these funds to provide job opportunities and help Canadians get back to work more quickly. The amount of re-investment reached maturity at $800 million in 2000–2001.
(millions of dollars) | Basea | Re-Investmenta | Stimulusa,b | Total Plana |
---|---|---|---|---|
Newfoundland and Labrador | 60.0 | 73.1 | 14.7 | 147.7 |
Nova Scotia | 50.6 | 30.3 | 16.8 | 97.8 |
New Brunswick | 50.0 | 42.1 | 14.5 | 106.7 |
Prince Edward Island | 17.3 | 10.0 | 3.7 | 31.0 |
Quebec | 348.1 | 248.1 | 130.6 | 726.8 |
Ontario | 360.7 | 184.1 | 210.7 | 755.5 |
Manitoba | 35.1 | 10.2 | 11.6 | 56.9 |
Saskatchewan | 28.3 | 9.9 | 9.3 | 47.4 |
Alberta | 68.1 | 35.9 | 34.2 | 138.2 |
Northwest Territories | 1.7 | 1.6 | 0.4 | 3.7 |
Nunavut | 1.9 | 1.0 | 0.7 | 3.6 |
British Columbia | 126.5 | 151.7 | 52.4 | 330.6 |
Yukon | 1.6 | 2.0 | 0.4 | 4.0 |
1,150.0 | 800.0 | 500.0 | 2,450.0 | |
Pan-Canadian Responsibilities c | 174.6 | 0.0 | 0.0 | 174.6 |
Funds available for Employment Benefits and Support Measures |
1,324.6 | 800.0 | 500.0 | 2,624.6 |
a Totals may not add due to rounding. bStimulus funding announced in Budget 2009, and allocations listed are subject to change based on January 31, 2010 Labour Force Survey Data. cFunds earmarked for Pan-Canadian priorities, such as Aboriginal programming, sectoral and innovations projects. |
The consolidated report on Canada Student Loans only includes expenditures made under Canada Student Loans Act and Canada Student Financial Assistance Act; it does not include the departments' operating expenses related to the delivery of the CSLP. Additional details can be found online at: http://www.hrsdc.gc.ca/eng/publications_resources/dpr/rpp/detailed_information/2010_2011/index.shtml
(millions of dollars) | Actualf | Forecast | Planned Spendinge | |||
---|---|---|---|---|---|---|
2007-2008 | 2008-2009 | 2009-2010 | 2010-2011 | 2011-2012 | 2012-2013 | |
Revenue | ||||||
Interest Revenue on Direct Loans | 537.1 | 472.8 | 379.4 | 434.6 | 519.1 | 567.7 |
Recoveries On guaranteed Loans | 46.6 | 38.5 | 20.0 | 18.5 | 14.5 | 12.6 |
Recoveries On Put-Back Loans | 13.5 | 13.1 | 10.1 | 7.7 | 6.5 | 5.2 |
Total Revenue | 597.2 | 524.4 | 409.5 | 460.8 | 540.1 | 585.5 |
Expenses | ||||||
Transfer Payments | ||||||
Canada Student Grants Programs | 161.5 | 143.2 | 512.5 | 557.2 | 557.2 | 567.3 |
Total Transfer Payments Expenses | 161.5 | 143.2 | 512.5 | 557.2 | 557.2 | 567.3 |
Loan Administration | ||||||
Collection Costsa | 14.4 | 8.5 | 1.8 | 0.0 | 0.0 | 0.0 |
Program Delivery Costs | 70.8 | 76.0 | 66.8 | 63.4 | 60.8 | 60.0 |
Risk Premium | 1.3 | 0.7 | 0.3 | 0.5 | 0.3 | 0.3 |
Put-Back | 3.8 | 3.8 | 3.2 | 3.1 | 2.5 | 2.0 |
Administrative Fees to Provinces and Territories and SIF | 13.7 | 14.7 | 19.6 | 25.5 | 25.5 | 25.3 |
Total Loan Administration Expenses | 104.0 | 103.7 | 91.7 | 92.5 | 89.1 | 87.6 |
Cost of Government Support | ||||||
Benefits Provided to Students | ||||||
In-Study Interest Borrowing Expense (Class A)b | 196.4 | 166.9 | 158.4 | 168.0 | 204.0 | 215.2 |
In Repayment Interest Borrowing Expense (Class B)b | 173.6 | 160.7 | 143.0 | 188.4 | 240.2 | 265.4 |
In-Study Interest Subsidy (Class A) | 8.0 | 4.0 | 1.1 | 0.8 | 0.5 | 0.4 |
Repayment Assistance Programs | 107.5 | 93.2 | 89.6 | 96.3 | 95.4 | 96.4 |
Claims Paid & Loans Forgiven | 17.0 | 23.2 | 25.9 | 21.9 | 22.1 | 22.3 |
Bad Debt Expensec | ||||||
Debt Reduction in Repayment Expense | 12.4 | 53.2 | 19.6 | 20.0 | 19.9 | 19.8 |
Bad Debt Expense | 293.5 | 293.6 | 328.1 | 342.4 | 349.6 | 354.1 |
Total Cost of Government Support Expenses | 808.4 | 794.8 | 765.7 | 837.8 | 931.7 | 973.6 |
Total Expenses | 1,073.9 | 1,041.7 | 1,369.9 | 1,487.5 | 1,578.0 | 1,628.6 |
Net Operating Results | 476.7 | 517.3 | 960.4 | 1,026.7 | 1,037.9 | 1,043.1 |
Alternative Payments to Non-Participating Province and Territoriesd | 113.9 | 111.0 | 218.8 | 244.0 | 252.6 | 258.2 |
Final Operating Results | 590.6 | 628.3 | 1,179.2 | 1,270.7 | 1,290.5 | 1,301.3 |
a These costs are related to Canada Student Loans Program but
are now reported by Canada Revenue Agency. b These costs are related to Canada Student Direct Loans but reported by the Department of Finance. c This represents the annual expense adjustment to the Provisions for Bad Debt and Debt Reduction in Repayment as required under Accrual Accounting. They will be included in future reports following consultation with the Office of the Chief Actuary. d The figures represent the annual expense recorded under the Accrual Accounting as opposed to the actual amount disbursed to the Non-Participating Province and Territories. The actual cash expense for Alternative Payments to Non-Participating Provinces and Territories for 2008-2009 was $127.2 M. e 2009-2010 and ongoing planned spending years include CSLP related amounts stemming from the Budget 2008 announcement. f Actuals for 2007-2008 for Interest revenue on Direct Loans, In-Study Interest Borrowing Expense (Class A), In-Repayment Interest Borrowing Expense (Class B) and Bad Debt Expense have been adjusted following a revision of financial data. Note: Totals may not add due to rounding. |
On February 6, 2006, pursuant to an order in council (OIC) made under the Public Service Rearrangement and Transfer of Duties Act, the Department of Social Development and the Department of Human Resources and Skills Development were amalgamated and combined under the Minister of Human Resources and Skills Development. The OIC also transferred to the Minister of Human Resources and Skills Development all the powers, duties and functions of the Minister of Social Development under any Act of Parliament. The OIC also provided that the Minister of Human Resources and Skills Development was to be styled "Minister of Human Resources and Social Development". Under the Federal Identity Program, Treasury Board subsequently approved the name "Human Resources and Social Development Canada" as the applied title to reflect the consolidation of the two Departments.
The Minister's style and the applied title of the consolidated departments were both discontinued in 2008 and the Minister now goes by the legal title "Minister of Human Resources and Skills Development" and the amalgamated departments are referred to as "Human Resources and Skills Development Canada".
Until new legislation is passed repealing the Department of Human Resources and Skills Development Act and the Department of Social Development Act formalizing the creation of a new, consolidated department, the provisions of those two statutes continue to apply as the source of specific authorities relating to her mandate in the areas of human resources and skills development and social development as well as the source of the mandate of the Minister of Labour and the Canada Employment Insurance Commission.
The Department of Human Resources and Skills Development Act defines the powers, duties and functions of the Minister of Human Resources and Skills Development, the Minister of Labour, and of the Canada Employment Insurance Commission. The legislative mandate of Human Resources and Skills Development is to improve the standard of living and quality of life of all Canadians by promoting a highly skilled and mobile labour force and an efficient and inclusive labour market. The Minister has overall responsibility for the Employment Insurance system, while the administration of the Employment Insurance Act is the responsibility of the Canada Employment Insurance Commission. The Department of Human Resources and Skills Development Act provides for the appointment of a Minister of Labour who is responsible for the Canada Labour Code and the Employment Equity Act, as well as other legislation on wages, working conditions and worker's compensation for work related injuries. The Act also sets out the mandate of the Minister of Labour to promote safe, healthy, fair, stable, cooperative and productive workplaces. The Minister of Labour is also responsible for the Canada Industrial Relations Board, the Canadian Centre for Occupational Health and Safety, and the Canadian Artists and Producers Professional Relations Tribunal.
The Department of Social Development Act defines the powers, duties and functions of the Minister of Social Development who is now, as mentioned above, the Minister of Human Resources and Skills Development. As noted, these powers, duties and functions were transferred by the OIC to the Minister of Human Resources and Skills Development and are now exercised by that Minister as well. The mandate of the Minister as it relates to social development is to promote social well-being and security. The Minister is responsible for the administration of the Canada Pension Plan, the Old Age Security Act, and the National Council of Welfare, and the Universal Child Care Benefit Act. The Minister is also responsible for the administration of the Canada Disability Savings Act.
A Secretary of State for seniors was appointed on January 4, 2007 to ensure that senior's issues are adequately addressed.
Service Canada is an initiative that remains within Human Resources and Skills Development Canada and that operates within the legal framework of the current departmental legislation (the Department of Human Resources and Skills Development Act and the Department of Social Development Act). Its mandate is to work in collaboration with federal departments, other levels of government and community service providers to bring services and benefits together in a single service delivery network.
The Minister of Human Resources and Skills Development is also the designated Minister for purposes of the National Housing Act and the Canada Mortgage and Housing Corporation Act. These two statutes are administered by the Canada Mortgage and Housing Corporation.
The complete list of acts and regulations governing Human Resources and Skills Development can be found at: http://www.infosource.gc.ca/inst/csd/fed03-eng.asp
HRSDC
http://www.hrsdc.gc.ca/eng/corporate/az/index.shtml
Labour
http://www.labour.gc.ca/
Service Canada
http://www.servicecanada.gc.ca/eng/azindex/atoz_main.shtml