Guide to Advance Payments

The guidance in this document applies to advance payments for goods and services provided under various forms of contracts or agreements.
Date modified: 2020-05-01

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Glossary

accountable advance (avance comptable)

Refers to:

  1. a sum of money advanced to a person from an appropriation; and
  2. a sum of money advanced to a person from the sum of money described in paragraph a) for which the person is accountable and includes imprest funds and working capital advances administered under an imprest system. [Accountable Advances Regulations, section 2]
accrual accounting (comptabilité d'exercice)
A basis of accounting that recognizes the effect of transactions and events on a department's financial statements in the period(s) in which they occur, rather than in the period(s) in which the department uses its appropriation. This recognition occurs regardless of whether there has been a receipt or payment of cash or its equivalent. (Public Sector Accounting Standards, PS 1000.59)
acquisition card (carte d'achat)
A credit card issued under a contract between card issuers and the Government of Canada for the procurement and the payment of goods and services that are authorized official government business transactions.
advance contract award notice (ACAN) (préavis d'adjudication de contrat)

An Advance Contract Award Notice (ACAN) allows departments and agencies to post a notice, for no less than fifteen calendar days, indicating to the supplier community that it intends to award a good, service or construction contract to a pre-identified contractor. If no other supplier submits, during the fifteen calendar day posting period, a statement of capabilities that meet the requirements set out in the ACAN, the competitive requirements of the government's contracting policy have been met. Following notification to suppliers not successful in demonstrating that their statement of capabilities meets the requirements set out in the ACAN, the contract may then be awarded using the Treasury Board's electronic bidding authorities.

If other potential suppliers submit statements of capabilities during the fifteen calendar day posting period, and meet the requirements set out in the ACAN, the department or agency must proceed to a full tendering process on either the government's electronic tendering service or through traditional means, in order to award the contract.

advance payment (paiement anticipé)
A payment made by or on behalf of Her Majesty before the work, delivery of the goods, or rendering of the service has been completed.
amount (montant)
the consideration to be given by the contracting authority under the terms of the contract, whether the consideration is fixed or estimated.
appropriation (crédit)
Any authority of Parliament to pay money out of the Consolidated Revenue Fund. [Financial Administration Act, section 2]
architectural and engineering service contract (marché de services d'architectes et d'ingénieurs)
a contract for the provision of services in respect of the planning, design, preparation, or supervision of the construction, repair, renovation or restoration of a work.
assignor (cédant)
An entity to whom a debt is owed or will be owed by the Crown who wishes to transfer the said debt to another party.
authorized government travel expenses (dépenses de voyage du gouvernement autorisées)
Government travel-related charges or cash withdrawals made by the cardholder or authorized person against a travel card or account issued in the name of an individual or a department and in accordance with the requirements and policies issued by the Treasury Board and the appropriate department.
award (adjudication)
the notification to a bidder that a bid or proposal is accepted.
best value (meilleure valeur)
the combination of price, technical merit, and quality, as determined by the contracting authority prior to the bid solicitation and set out in the bid solicitation evaluation criteria, and which forms the basis of evaluation and negotiation between buyers and sellers to arrive at an acceptable basis for a purchase and sale.
bill of exchange (lettre de change)
an unconditional order in writing addressed by one person to another, signed by the person giving it, requiring the person to whom it is addressed to pay, on demand, at a fixed or determinable future time a sum certain in money to or to the order of a specified person, or to bearer.
cardholder (détenteur de carte)

In the case of an acquisition card, an employee who is identified by the responsibility centre manager to be issued an acquisition card in his or her name, or, when an employee is assigned an acquisition card for the purpose of acquiring goods or services on behalf of an organizational asset named on the card.

In the case of a travel card, an individual named on the card who is authorized to receive and use the individual designated travel card or departmental travel expense card in accordance with the requirements of this directive and other policy instruments issued by Treasury Board and the individual's department.

central financial management reporting system (CFMRS) (système central de gestion des rapports financiers (SCGRF))
The Public Services and Procurement Canada electronic system that stores summary departmental financial data according to the Government-wide Coding Structure.
certification authority (pouvoir d'attestation)
The authority, according to section 34 of the Financial Administration Act, to certify contract performance and price, entitlement or eligibility of the payment.
change fund (fonds d'appoint)
The cash provided to a cashier or other individual for the purpose of making change. [Accountable Advances Regulations, section 2]
chart of accounts (plan comptable)
A list of codes used to classify, record and report financial transactions. A departmental chart of accounts uses codes that aggregate to the codes found in the Government-wide Chart of Accounts.
claim (réclamation)
A request for compensation to cover losses, expenditures or damages sustained by the Crown or a claimant.
claimant's payment bond (cautionnement pour le paiement du demandeur)
a bond given by a person in a construction contract situation to guarantee the payment of one or more second-tier claimants, either sub-subcontractors or third level suppliers, if disputes between the person and those claimants are resolved in favour of the latter.
class of recipient (catégorie de bénéficiaires)
Includes persons, organizations, or both (e.g., corporations, other governments) that meet the established eligibility criteria of an approved program.
commitment authority (pouvoir d'engager des fonds)
The authority, according to section 32 of the Financial Administration Act, to ensure that there is a sufficient unencumbered balance available before entering into a contract or other arrangement.
common service organization (CSO) (organisation de services communs)
an agency whose activities are directed mainly toward serving other departments and agencies.
competitive contract (marché concurrentiel)

a contract where the process used for the solicitation of bids enhances access, competition and fairness and assures that a reasonable and representative number of suppliers are given an opportunity to bid by:

Either

  1. giving public notice, using electronic bidding methodology, possibly supplemented by traditional bidding procedures, of a call for bids for a proposed contract or of an intention to award a contract to a pre-identified contractor (a directed contract advertised by an Advance Contract Award Notice – ACAN), in accordance with limited tendering reasons set out in the trade agreements, or in accordance with the exceptions to bidding set out in section 6 (of the Government Contracts Regulations (GCRs),

    and where

    1. in the case of a call for bids, the lowest bid or the bid that offered the best value, as set out in the evaluation criteria in the bid solicitation and as  determined by the contracting authority, was accepted;
    2. in the case of a call for bids where only one bid, compliant with mandatory criteria set out in the bid solicitation was received, fair value to the Crown, as determined by the contracting authority, was obtained; or
    3. in the case of an ACAN, no valid statement of capabilities is submitted to the proposed award were received within the fifteen calendar day posting period.
    OR

  2. giving public notice, using traditional bidding procedures (such as a suppliers' list, etc.) and in a manner that is consistent with generally accepted trade practices, of a call for bids for a proposed contract,

    and where

     
    1. in the case of a call for bids, the lowest bid or the bid that offered best value, as set out in the evaluation criteria in the bid solicitation and determined by the contracting authority, was accepted; or
    2. in the case that only one bid, compliant with the mandatory criteria set out in the bid solicitation was received, fair value to the Crown, as determined by the contracting authority, was obtained.
consultant (consultant)
an individual or firm which provides either advice or a professional service. (see also professional)
consulting and professional services (services de conseil et services professionnels)
services provided by individuals with significant training, qualifications and expertise in a professional, scientific, technical or managerial field. For example, the term "professional" has legal connotations for certain professions; for other occupations it denotes an accepted as evident degree of competence. Consulting and professional usually include: research and scientific studies including interpretation, architectural and engineering services, planning and development, data collection, auditing and certain aspects of electronic data processing. This listing is not exhaustive and contracting authorities should interpret each situation on a case by case basis.
contract (marché)
an agreement between a contracting authority and a person or firm to provide a good, perform a service, construct a work, or to lease real property for appropriate consideration.
contract amendment (modification d'un marché)
an agreed addition to, deletion from, correction or modification of a contract.
contract costs (coût d'un marché)
For purposes of the Treasury Board Contracting Policy, the Government Contracts Regulations and other related instruments or documents the costs include all elements that are included in the consideration which is to be paid by the Crown to a contractor under the terms of a contract, and for greater certainty these elements include all fees and taxes that are legally levied and become payable by the contractor as a result of the performance of the contract.
contract splitting (fractionnement d'un marché)
the practice of unnecessarily dividing an aggregate requirement into a number of smaller contracts, thereby avoiding controls on the duration of assignments or contract approval authorities.
contractual arrangement (accord contractuel)
an agreement between a contracting authority and entity of the Crown (e.g., Crown Corporations, provincial governments or municipalities) to provide a good, perform a service, construct a work or to lease real property for appropriate consideration. These types of agreements are not contracts in the true sense but are still subject to certain limits or constraints imposed by the Treasury Board.
convenience cheques (chèque de dépannage)
A cheque provided by the credit card issuer and drawn on an acquisition card.
cost plus fixed fee (or a percentage of cost) (coût plus honoraires fixes)
a payment arrangement whereby the contractor receives costs reasonably and properly incurred as determined by audit plus an agreed fixed fee (or a percentage of cost) by way of profit.
critical financial risk (risque financier majeur)
An event with reasonable probability that a significant unfunded financial obligation may arise, the department may be unable to fulfill its mandate, or that the event may cause significant damage to the reputation of the Government of Canada. The identification of a critical financial risk depends on the department's operating environment and management's professional judgment.
Crown servant (fonctionnaire de l'État)
  • An individual employed (or formerly employed) in a department as defined in section 2 of the Financial Administration Act and to other portions of the federal public administration named in Schedule IV of the Financial Administration Act, in the Canadian Forces and the Royal Canadian Mounted Police;
  • An individual appointed (or formerly appointed) by the Governor in Council or by the Treasury Board or by a minister, except for former and serving directors or officers of Crown corporations;
  • A former and serving prime minister, lieutenant-governor, governor general, minister, deputy head and ministers' exempt staff;
  • A representative authorized in writing to act on behalf of a serving prime minister, minister or deputy head;
  • An incoming participant or former incoming participant in a program under the Policy on Interchange Canada; or
  • An estate of an individual mentioned above.
delegate (also delegated or delegation) (déléguer (aussi délégué ou délégation))
An action by which a person (i.e., delegator), vested with specific statutory or delegated authorities, assigns a specific power or function to another individual.
delegation of spending and financial authorities (délégation des pouvoirs de dépenser et des pouvoirs financiers)
A mechanism in which spending and financial authorities are formally delegated through documents and controls such as delegation charts and supporting notes, specimen signature documents, electronic authorization charts, and validation and authentication processes.
departmental travel card coordinator (coordonnateur ministériel des cartes de voyage)
A departmental official who represents a department in all matters related to its participation in the travel card program and who is responsible for acting as the liaison between Public Services and Procurement Canada and the card issuer.
departmental travel expense card (carte ministérielle de frais de voyage)

Comprises the following:

  • An account used to purchase common carrier transportation that is arranged through a government-approved supplier (no card is issued). The account is also used for travel service transaction fees; and
  • A credit card issued in the name of an authorized individual within a responsibility centre that is to be used for authorized government travel expenses by public servants, non-public servants or other persons.
deputy of a minister (délégué d'un ministre)
The deputy of a minister referred to in paragraph 24(2)(c) of the Interpretation Act.
designated personnel (personnel désigné)
Ministers, ministers of state, parliamentary secretaries, and ministers' exempt staff who may be issued a travel expense card to pay for authorized government travel. Designated personnel do not include members of Parliament, non-public servants, students, consultants or Interchange Canada participants.
directed contract (marché prescrit)
a contract awarded to a preselected contractor in circumstances where the contracting authority has justifiably set aside the requirement to solicit bids under the provision of one or more of the exceptions to competitive solicitation in Section 6 of the Government Contracts Regulations. Contracting authorities are strongly encouraged to provide public notification of these contracts through an Advance Contract Award Notice (ACAN) using the electronic bidding methodology. If this is done and if there are no valid challenges received to the ACAN within 15 days, the directed contract is deemed to be competitive and may be awarded using the higher electronic bidding contracting authority levels.
disbursements (débours)
direct out-of-pocket expenses incurred.
drawdown (prélèvement)
The process whereby funds, approved by Parliament through an appropriation, are paid from the Consoldiated Revenue Fund to a Crown corporation to cover its expenditures.
electronic bidding (invitation électronique à soumissionner)

a method of procurement that promotes suppliers' access to, and transparency in, the procurement process and facilitates the Crown's receipt of best value, by using:

  1. public notice by means of an approved electronic information service of procurement opportunities;
  2. public notice by means of an electronic information service of proposed directed procurements by means of an Advance Contract Award Notice (ACAN); or
  3. such other procurement methods as may be approved by the Treasury Board.
emergency contact (marché d'urgence)
a contract which would normally require Treasury Board authority but is initiated in response to a pressing emergency in which delay would be injurious to the public interest.
employee takeover (prise en charge de services de l'État par des fonctionnaires)
is an agreement entered into by the Government of Canada with an employee takeover company, comprised of the former employee or group of former employees who have left the Public Service and provide for the government, from the private sector, the same or a similar service that he, she or they performed while working in the Public Service. This policy allows the employee or employee group to establish a private-sector entity to negotiate or compete for a government service-delivery contract. This contract may include a lease or license.
employee takeover company (entreprise crée aux fins de la prise en charge)
is a company, legally incorporated by the employee or employee group, who leave the Public Service and provide for the government, from the private sector, the same or a similar service that he, she or they performed while working in the Public Service. In this context, irrespective of whether an employee takeover company has more than one employee-owner and/or offers shares to former employees, ownership is defined in terms of control and significant influence over the operations and management structure of the corporation. This company may be the same employee association incorporated to develop proposal(s). It is possible that the employee takeover company is controlled by the former employees collectively and that it does not necessarily have a principal owner.
enterprise services (services intégrés)
Services offered by departments that have the mandate to provide services to other government departments (formerly referred to as common service organizations).
ex gratia payment (paiement à titre gracieux)
a payment where a legal liability does not exist or where it is uncertain that a legal liability exists under the contract.
excluded group employees (employés de groupes exclus)
Positions identified by the employer, in accordance with the Public Service Labour Relations Act, as not being represented by a bargaining agent because of the nature of the duties of those positions.
expenditure (dépenses)
An amount charged against a departmental appropriation in the accounting period.
expenditure basis of accounting (appropriation accounting/modified cash/partial accrual accounting) (méthode de comptabilité axée sur les dépenses (comptabilité des crédits, comptabilité de caisse modifiée, comptabilité d'exercice partielle))
A basis of accounting that aligns with how Parliament authorizes departmental charging against an appropriation. Appropriation accounting differs in its presentation from accrual accounting in that transactions that do not require the use of an appropriation are not reported.
expenditure initiation authority (pouvoir d'engagement des dépenses)
The authority to incur an expenditure (to spend funds) or to make an obligation to obtain goods or services that will result in the eventual expenditure of funds.
expense (charge)
Decreases in economic resources, either by way of decreases in assets or increases in liabilities, resulting from the operations, transactions and events of the accounting period (Public Sector Accounting Standards, PS 1000.49)
fair value (juste valeur)
  1. the price that would be agreed to in an open and unrestricted market between knowledgeable and willing parties dealing at arm's length who are fully informed and not under any compulsion to transact. 

    The word "fair" implies a concept of a market which is not disturbed by unpredictable economic factors, e.g. boom or depression (23/06/94 – PWGSC Supply Manual, February 16, 1998).

    OR

  2. the value of a good or service as determined by negotiation between buyers and sellers and which value would be acceptable as a basis of a purchase and sale.(adapted from Aljian's Purchasing Handbook, Fourth Edition, McGraw-Hill Book Company, 1982.)
fee set by contract (frais établis par contrat)
A fee established under a contract between a department (as defined in section 2 of the Financial Administration Act) and an external party.
financial authorities (pouvoirs financiers)

Include:

  • Certification Authority (Financial Administration Act, section 34)
  • Payment Authority (Financial Administration Act, section 33)
financial management (gestion financière)
A continuum of finance-related activities undertaken to ensure sound and prudent use of public funds in an effective, efficient and economical manner.
financial management system (FMS) (système de gestion financière (SGF))
Any combination of business processes (end-to-end, automated and manual), procedures, controls, data and software applications, all of which are categorized as either program systems or central systems, that produces financial information and related non-financial information.
financial plan (plan financier ministériel)
A multi-year plan providing the basis for identifying the elements of the work and priorities to be delivered to achieve a department's mandate and programs. A financial plan supports the development of the in-year departmental budget and related allocations of resources.
financial reporting (rapport financier)
Internal and external financial reports and disclosures. Internal financial reporting can include financial information that supports decision making, risk assessment, planning, budgeting, resource allocations, accounting, performance assessments and reports. External reporting includes all financial statements, reports or disclosures, including those prepared for Parliament or designed to be made public.
firm price contract (marché à prix ferme)
a contract specifying the total payable or one in which the total payable can be calculated by multiplying identical units of work or items delivered by a fixed unit price.
fixed time rate (taux fixe au temps)
a method of pricing in which the amount payable is determined by expressing the cost of labour, overhead and profit as a fixed amount by time period.
fixed unit price (prix fixe unitaire)
a method of pricing in which the total payable is calculated by multiplying the number of identical units of work or items delivered by a fixed price per unit or item.
forgiveness (renonciation)
The deletion of a debt related to a non-budgetary expenditure that extinguishes the debt, waives the right of Her Majesty to reinstate the debt, and permits both the Crown and the debtor to remove the debt from their accounts.
former public office holder (ancien titulaire de charge publique)
  1. a former Minister of the Crown;
  2. a former parliamentary secretary;
  3. a former full-time Governor-in-Council appointee, other than a former Lieutenant-Governor of a province and a former judge who received a salary under the Judges Act;
  4. a former employee of a department at a level of senior manager or above, or the equivalent, for whom Treasury Board represents the government as employer;
  5. every former member of ministerial exempt staff designated by the responsible minister to be subject to this part;
  6. a former full-time ministerial appointee designated by the responsible minister to be subject to the Conflict of Interest and Post Employment Code for Public  Office Holders;
  7. every former member of the Canadian Armed Forces at a rank of, or above, colonel, or the equivalent;
  8. a former commissioned officer of the Royal Canadian Mounted Police; and
  9. the former incumbents of any other positions designated by Treasury Board.
former public servant (ancien fonctionnaire)
any former member of a department as defined in the Financial Administration Act, a former member of the Canadian Armed Forces or a former member of the Royal Canadian Mounted Police.
full authority (pleins pouvoirs)
The authority that extends to the limit of the associated budget allocated to the position.
full cost to government (coût total pour le gouvernement)
The sum of all costs (direct and indirect) incurred by the government in the supply of a good, service, property, or right or privilege.
Goods and Services Tax Refundable Advance Account (GST RAA) (Compte des avances remboursables de la TPS (CAR TPS))
Statutory advance account used by departments to record all Goods and Services Tax and Harmonized Sales Tax payable on purchases of goods and services from external parties.
government pension (pension de l'État)
superannuation or pension benefits payable out of a pension plan established for employees of Boards, Commissions and Corporations specified in Schedule A to the Public Service Superannuation Act (PSSA), as indexed by the Supplementary Retirement Benefits Act.
government travel (voyage du gouvernement)
All travel authorized by the employer. The term is used to refer to the circumstances under which the expenses prescribed in the National Joint Council Travel Directive and other relevant travel requirements may be paid or reimbursed from public funds.
guarantees (garanties)
A promise to pay all or a part of the principal and/or interest on a debt obligation in the event of default by the borrower. A loan guarantee is a contingent liability of the government. (Public Sector Accounting Standards, PS 3310.03, PS 3310.04)
holdback (retenue)
the amount withheld under the terms and conditions of a contract.
holder or custodian (détenteur ou dépositaire)
The individual to whom an accountable advance has been issued or who is responsible for the advance.
imprest bank account (compte bancaire d'avance fixe)
A bank account located in a foreign country set up by the Receiver General for Canada in the name of a department, and funded through an advance issued in compliance with the Accountable Advances Regulations. Departments may make restricted deposits to and issue cheques from this account.
incremental cost (coûts différentiels)
An increased cost to a supplier's appropriation resulting from an additional requirement to provide additional goods or services.
individual designated travel card (carte individuelle de voyage)
A credit card issued to government employees and designated personnel that may be used to pay for authorized government travel expenses.
interdepartmental settlement (IS) (règlement interministériel (RI))
A mechanism used to transfer funds between any two departments or agencies that operate within the Consolidated Revenue Fund.
internal control over financial management (contrôle interne en matière de gestion financière)
A set of measures and activities that provide reasonable assurance of the effectiveness and efficiency of the financial management activities of the department.
internal control over financial reporting (contrôle interne en matière de rapports financiers)
A subset of the system of internal control over financial management. Internal control over financial reporting is a set of measures and activities that allow senior management and users of financial statements to have reasonable assurance of the accuracy and completeness of the department's financial statements.
lease (bail)
a contract whereby Her Majesty acquires a leasehold interest in real property situated in or outside Canada and includes a tenancy agreement and a licence in respect of real property.
loan (prêt)
A financial asset of the government represented by a promise by a borrower to repay a specific amount, at a specified time or times, or on demand, usually with interest.
loan guarantee (garantie d'emprunt)
A promise that the government will repay a lender (e.g., a bank or other financial institution providing credit or funding to another party) the amount guaranteed, subject to the terms and conditions of an agreement, if the borrower defaults. The guarantee will reduce the lender's risk and should enable the borrower to obtain a loan at a lower interest rate or obtain a loan that might not otherwise have been obtainable.
non-competitive contract (marché non concurrentiel)
any contract for which bids were not solicited or, if bids were solicited, the conditions of a competitive contract were not met.
operating cost (coût d'exploitation)
the cost of operating, maintaining and repairing an acquisition throughout its useful life, less its estimated residual value at the time of retirement.
organizational asset (actif organisationnel)
A high-value mobile asset (excluding motor vehicles), such as a vessel (e.g., ship) or aircraft, that requires frequent large dollar transactions to support its operation.
other government department suspense account (OGD suspense account) (comptes d'attente d'autres ministères)
An account to which a transaction is posted on a temporary basis until its ultimate disposition is determined.
overhead costs (frais généraux)
the indirect costs associated with operating a business that, unless otherwise stated, are assumed to be included in a multiplying factor or percentage applied to payroll costs.
payable at year-end (créditeur en fin d'exercice)
  1. A debt incurred from work performed, goods received or services rendered before year-end; or
  2. A debt owing on, or before, year-end under a contract or similar arrangement; or
  3. An amount payable on, or before, year-end, resulting from transactions and events with other departments and Crown corporations. It also includes amounts payable as if they were debts under certain administrative arrangements, including memoranda of understanding with provincial, national or international entities and organizations. It also includes an amount payable under legislation in force at year-end.
payment authority (pouvoir de payer)
The authority to requisition payments according to section 33 of the Financial Administration Act.
payrolling (embauchage obligatoire)
the practice by which firms are instructed by a government department or agency to employ specified individuals who are then assigned to provide services to that department or agency under contract.
petty cash fund (petite caisse)
Cash kept on hand under an imprest system for the purpose of making small payments in cash. [Accountable Advances Regulations, section 2]
pressing emergency (extrême urgence)
a situation where delay in taking action would be injurious to the public interest.
procurement (acquisition)
the function of obtaining goods and services and carrying out construction and leasing through contractual arrangements.
professional (professionnel)
see consulting and professional services above.
professional services (services professionnels)
see consulting and professional services above.
proposal (proposition)
a tender, bid or offer, either unsolicited or submitted in response to an invitation from a contracting authority. A proposal is usually requested when a contractor is to be chosen on the basis of the performance offered rather than on price alone. Proposals may require details such as the firm's qualifications and experience and the identification of problems and proposed solutions.
provincial tax or fee (PTF) (taxe ou droit provincial)

Any tax or fee, other than the provincial sales tax, described as follows:

  1. Any tax of general application payable on a value, price or quantity basis by a purchaser, lessee, user or consumer of tangible personal property or services subject to the tax in respect of the sale, rental, consumption or use of the property or services, except to the extent that the tax is payable in respect of property or services acquired for resale, lease or sublease;
  2. Any fee of general application payable by an owner, user or lessee of any vehicle or item of mobile equipment drawn, propelled or driven by any kind of power in respect of the registration of the vehicle or item or the licensing or certification thereof or in respect of the transfer or renewal of any registration permit, licence or certificate issued for the use of the vehicle or item; and
  3. Any tax of a like nature to a tax described in paragraph (a) or any fee of a like nature to a fee described in paragraph (b) that is from time to time prescribed.
public money (fonds publics)

All money belonging to Canada received and collected by the Receiver General or any other public officer in his or her official capacity or any person authorized to receive or collect such money. Public money includes the following:

  • Duties and revenues of Canada;
  • Money borrowed by Canada or received through the issue or sale of securities;
  • Money received or collected for or on behalf of Canada; and
  • All money that is paid to or received or collected by a public officer under or pursuant to any act, trust, treaty, undertaking or contract, and is to be disbursed for a purpose specified in or pursuant to that act, trust, treaty, undertaking or contract. [Financial Administration Act, section 2]
public notice (avis public)
an announcement on an approved electronic information service, in one or more newspapers, or by means of some other accepted media.
public property (biens publics)
All property (including data), other than money, belonging to Her Majesty in right of Canada. [Financial Administration Act, section 2]
receivables (comptes débiteurs)
Financial claims incurred through the tax system or arising from accrued revenues transactions, expenses overpayments and other recoverable payments that will result in a future inflow of cash.
reciprocal taxation agreement (RTA) (accord de réciprocité fiscale (ARF))

An agreement between the federal government and the government of any province or territory that provides, without restricting the generality of the foregoing, for all or any of the following matters:

  1. The payment by Her Majesty in right of Canada of any provincial tax or fee imposed or levied under a law of that province that would be payable by Her Majesty in right of Canada if that law were applicable thereto;
  2. The payment by Her Majesty in right of that province of any tax or fee imposed or levied under the Excise Tax Act that is payable by Her Majesty in right of that province and the waiver of the right to a payment in respect of that tax or fee provided in subsections 68.14 or 68.19 of that Act;
  3. The payment by Her Majesty in right of Canada to that province or the assignees of that province of amounts determined under the agreement in respect of amounts paid by Her Majesty in right of that province and amounts paid by persons identified in the agreement as or on account of any tax imposed under the Excise Tax Act;
  4. The payment by Her Majesty in right of Canada of interest on any amount equal to any provincial tax or fee imposed or levied under a law of the province that would be collected by Her Majesty in right of Canada if that law were applicable to Her Majesty in right of Canada where those amounts have not been remitted or paid to the province at the rate and in the manner and at the time provided for in the applicable law of the province; and
  5. The collection and the remittance by Her Majesty in right of Canada of any provincial tax or fee imposed or levied under a law of the province that would be collected pursuant to that law by Her Majesty in right of Canada if that law were applicable to Her Majesty in right of Canada.
related expenditures (dépenses afférentes)
Expenditures charged against a departmental spending authority that supports the program that produces revenues where the department has the authority to use revenues to offset related expenditures.
remission (remise)
The deletion of a debt related to a budgetary expenditure that involves the cancellation of or release from an otherwise enforceable debt, tax, fee or penalty.
resource cost (coût de ressources)
the indirect cost incurred by a requisitioning department and/or the common service agency.
respendable revenues (revenus disponibles)
A type of revenue that, once received, increases the departmental spending authority. A department requires specific authority from Parliament to respend revenues. Respending authority is derived from the Financial Administration Act (FAA), subsection 29.1(1); the FAA and an Appropriation Act, subsection 29.1(2); legislation specific to a department (e.g., enabling and/or program); or other specific legislation.
restricted authority (pouvoirs restreints)
Spending or financial authorities limited by applicable legislation, policies and directives. Such authorities are also limited by specific departmental restrictions included in the delegation of spending and financial authorities documents.
revolving funds (fonds renouvelables)
Funding mechanisms in which revenues remain available in order to finance continuing operations without fiscal year limitations. In the Government of Canada, revolving funds are used as alternative means of providing funding for specific purposes. The use of revolving funds is appropriate for large, distinct activities that provide client-oriented services where costs can be financed from revenues over a reasonable business cycle.
security deposit (dépôt de garantie)

Includes:

  • A bill of exchange that is payable to the Receiver General and certified by an approved financial institution or drawn by an approved financial institution on itself;
  • A government guaranteed bond; or
  • Such other security as may be deemed appropriate by the contracting authority and approved by the Treasury Board. [Government Contracts Regulations, section 2]
self-sustaining corporation (société financièrement autonome)
A Crown corporation that is judged to be able to finance its operations and capital programs from internally generated funds and from funds that it could raise in the capital markets on its own credit.
senior departmental managers (cadres supérieurs du ministère)
For the purposes of the Policy on Financial Management, senior departmental managers are typically departmental managers who report directly to a deputy head and are accountable for effective financial management within their areas of responsibility.
set-off (compensation)
The reduction of a claim by deducting the amount of a valid compensating claim. A set-off by the federal government may be enacted by a specific statute or regulation or under the authority of section 155 of the Financial Administration Act.
special purpose financial reporting framework (référentiel à usage particulier)
Accounting standards and guidance designed to meet the financial information needs of specific users as opposed to the common financial information needs of a wide range of users. (Introduction to public sector accounting standards .13)
special purpose money (fonds destinés à des fins déterminées)
Monies received or collected from outside parties and deposited in the Consolidated Revenue Fund pursuant to subsection 21(1) of the Financial Administration Act. The money may be disbursed only for the purpose specified in the instrument (i.e., act, trust, treaty, undertaking or contract) under which it is received. There has to be a direct link between monies received and monies disbursed, including any interest that may be authorized.
spending authorities (pouvoir de dépenser)

Consist of three elements:

  • Expenditure initiation authority
  • Commitment authority (FAA, section 32)
  • Transaction authority
standing advance (avance permanente)
An accountable advance issued in a specified amount for an indeterminate period and replenished to that specific amount each time an accounting for expenditures is made. [Accountable Advances Regulations, section 2]
standing offer (offre à commandes)
an offer from a potential supplier to supply goods, services or both, on the pricing basis and under the terms and conditions stated in the standing offer.
statement of work (énoncé des travaux)
the specification of the work a contractor is required to do.
surety bonds (cautionnements)
security given by a third party to indemnify the contracting authority, within specified financial limits, against a contractor's failure to carry out the terms of the contract. Surety bonds can be in the form of a bid bond, a payment bond or a performance bond.
target price (fixed fee and incentive fee formula) (prix visé)
a method of pricing in which the contractor is paid costs reasonably and properly incurred as determined by audit, an agreed fixed fee as profit, and an incentive fee on any savings achieved between a prescribed target cost and the actual cost as established by audit. A target price contract may also include a ceiling price.
temporary help firms (sociétés de placement temporaire)
business organizations providing temporary help services and consisting of more than one employee or principal.
temporary help services (services de travail temporaire)
services provided under contract to the government for assignments in which the employees of a firm are engaged to provide services to a department or agency on a temporary basis.
transaction authority (pouvoir d'exécuter une opération)
The authority to enter into contracts, including acquisition card purchases, or sign off on legal entitlements (e.g., employment insurance payments).
user fees (frais d'utilisation)
Includes regulatory charges and fees set by contract unless specified otherwise.
valid bid (soumission valide)
a priced offer that is either unsolicited or is in response to a solicitation that meets all the requirements stipulated in that solicitation.
vote netted revenue (revenus nets en vertu d'un crédit)
An alternative means of wholly or partially funding selected programs or activities that produce revenues.
waiver (dispense)
A form of debt deletion involving only the interest and/or administrative charges related to a debt and done in accordance with sections 9 and 12 of the Interest and Administrative Charges Regulations.
write-off (radiation)
An accounting action that reduces the amount of accounts receivable of a department or agency regarding a debt, or a part of a debt, that has been determined to be uncollectible. It does not forgive the debt or release the debtor from the obligation to pay; neither does it affect the right of the Crown to enforce collection in the future.
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