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Table 2: Details on Transfer Payment Programs
Table 2.1: Children's Special Allowance Payments (CSA) |
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4. Start Date: August 28, 1995
*
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6. Description: Tax-free monthly payments made to agencies and foster parents who
are licensed by provincial or federal governments to provide for the care and education of children under
the age of 18 who physically reside in Canada and who are not in the care of their parents.
CSA payments are equivalent to Canada Child
Tax Benefit payments. CSA payments are
governed by the Children's Special Allowances Act which provides that this allowance be paid out
of the Consolidated Revenue Fund.
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12. Total Other Transfer Payments
**
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* Responsibility for Children's Special Allowance Payment was transferred from Human Resources
Development Canada, effective August 28, 1995 (P.C. Order 1995-342)
** Other Transfer Payment is a transfer payment based on legislation or an arrangement that
normally includes a formula or schedule as one element used to determine the expenditure amount. However, once a payment
is made, the recipient may redistribute the funds among several categories of expenditure in the arrangement.
Table 2.2: Payments to Provinces under the Softwood Lumber Products Export Charge Act, 2006 |
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6. Description: The export charge, to be levied by Canada on exports of softwood
lumber products to the United States, will be collected and administered by the Canada Revenue Agency (CRA) with support from the Department of Foreign Affairs and International Trade
(DFAIT) on behalf of the
provinces. Under the Softwood Lumber Products Export Charge Act, 2006 (Act), the
CRA is responsible for making disbursements to the provinces
of a portion of the charge collected over the course of the application of the Softwood Lumber Agreement,
2006 (Agreement). These payments will be reduced by several factors: refunds paid to the industry,
costs for the administration and implementation of the Agreement and the Act as well as the costs incurred
for certain litigation resulting from the Agreement or Act. The Act applies to the following regions:
BC Interior, BC
Coastal, Alberta, Saskatchewan, Manitoba, Ontario and Quebec. Exports from the remaining provinces and territories
are excluded.
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12. Total Other Transfer Payments
*
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* Other Transfer Payment is a transfer payment based on legislation or an arrangement that normally
includes a formula or schedule as one element used to determine the expenditure amount. However, once a payment is made,
the recipient may redistribute the funds among several categories of expenditure in the arrangement.