The Canada Emergency Wage Subsidy and the Canada Child Benefit are legislated through the Income Tax Act and are considered expenditures for government financial reporting purposes.
Most Employment Insurance costs are paid directly out of the Employment Insurance Operating Account, rather than a departmental appropriation, and are therefore not included in the Estimates.
Netted revenues
Certain expenditures are funded through departmental revenues. Accrual expenses in the Economic and Fiscal Update are on a gross’ basis, meaning the revenues are included in the accrual-based revenue forecast, while they are netted against expenditures in the Estimates.
Accrual and other
The Economic and Fiscal Update is presented on a full accrual basis whereas the Estimates are presented on a modified cash basis. The accrual basis of accounting recognizes income when it is earned and expenses when they are incurred, whereas cash accounting recognizes them when the cash or its equivalent has been paid. As a result, certain items will be reported differently between the two publications. This category also includes costs related to consolidated Crown corporations that are funded from their own revenues, a number of other adjustments necessary to forecast expenses on a fully consolidated basis, as well as adjustments for items that have been approved and earework (at the time of Economic and Fiscal Update and since then).
Structural Changes and Changes to Voted Authorities
- the LGBTQ2 Secretariat was transferred from the Department of Canadian Heritage to the Department for Women and Gender Equality (P.C. 2021-0951); and
- the Homelessness Policy Directorate was transferred from the Department of Employment and Social Development to the Office of Infrastructure of Canada (P.C. 2021-0951).
The Minister of Housing and Diversity and Inclusion was designated as the appropriate Minister for the purposes of the Canada Mortgage and Housing Corporation Act, taking on responsibility for the Corporation (P.C. 2021-0947).
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- the Correctional Service of Canada is amending Vote 5 to reflect changes to the Corrections and Conditional Release Act authorizing payments to Indigenous governing bodies or Indigenous organizations;
- the Department of Citizenship and Immigration is adding Vote 15 for the forgiveness of a debt and Vote 20 to write off debts related to immigration loans;
- the Department of Employment and Social Development is adding Vote 10 to write off debts related to student and apprentice loans;
- the Department of Public Works and Government Services is adding Vote 10 to amend the Translation Bureau Revolving Fund to increase the amount by which the aggregate of its expenditures may exceed its revenues; and
- the Federal Economic Development Agency for Southern Ontario is amending Vote 1 to add an authority to pay the salary of a minister of State.
Estimates by Organization
126 organizations are represented in the 202122 Estimates. Of these, 75 organizations are included in these Supplementary Estimates: 5 for information only and 70 for consideration by Parliament.
Horizontal Items
The items listed in this table are horizontal initiatives and other jointly funded items. Both types of horizontal items generally involve two or more organizations with a formal funding agreement (e.g. Memorandum to Cabinet or Treasury Board submission). Through horizontal initiatives, the organizations work in partnership toward the achievement of shared outcomes. In jointly funded items, organizations receive incremental funding, and each independently contributes to the realization of the stated objective(s).
Her Majesty the Queen in Right of Canada, represented by the President of the Treasury Board, 2022, ISSN: 2292?5058
- support military operations and personnel.
- proposed authorities is the sum of all the amounts reported in the Estimates of the current fiscal year, two-year appropriations and allocations from votes managed by Treasury Board;
Public Health Agency of Canada: $1.0 billion
The Estimates are therefore focused on the government’s cash needs which require parliamentary appropriations and exclude certain items reported in the Economic and Fiscal Update. Costs related to the Employment Insurance benefits, children’s benefits and the Canada Emergency Wage Subsidy are the largest components of the items excluded from the Estimates.