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Canadian Government Policy: Government Spending and Oversight

This Guide will assist you in researching Federal Government policy in Canada using both governmental and non-governmental sources

Researching Government Spending

For more information on the resources listed here, including search tips and techniques, and how to research historical material, go to the Details page. 

Business of Ways and Means is the vehicle whereby the government sets out its economic policy (through the presentation of a budget). The Business of Supply is the vehicle whereby where the government submits its projected annual expenditures for parliamentary approval.

Key Resources 

  • Speeches from the Throne (via Library of Parliament)
    The Speech from the Throne sets forth in detail the government's views of the state of the nation and provides some indication of what it intends to do in the coming Session. The Library of Parliament has digitized and made them available from the 1st Parliament, 1st Session to the present. 
  • Budget Speeches and other economic statements (via Library of Parliament)
    The budget offers a  comprehensive assessment of the financial standing of the government and gives an overview of the nation’s economic condition. From time to time, other economic statements and assessment are delivered in the House. The Library of Parliament has digitized and made them available from the 1st Parliament, 1st Session to the present. 
  • Budget Documents (2016- )
    For each budget there is a separate page containing all relevant material (Budget Plan, the speech, backgrounder(s), press releases, tables, etc.)
  •  Archived Budget Documents (1968-2015)
    The amount and format will vary by year. The earlier document families tend to include the Budget Plan, the speech, and a summarised version only). 
  • Government Expenditure Plans and Estimates
    The Estimates provide a detailed breakdown and are tabled in Parliament in three parts. Once the Estimates are tabled, the numbered Votes in Part II are sent to Standing Committees for consideration. The Committees are designated according to their area of responsibility. The Standing Committee on Health, for instance, currently receives the Votes and related documents for the Department of Health, Canadian Food Inspection Agency, and others:
    • Government Expenditure Plan (Part I)
      Part I provides a summary and highlights of year-over-year changes in departmental spending and transfer payments in order to provide perspective on the major issues influencing government planned spending. 
    • The Main Estimates (Part II)
      Part II provides a listing of the resources required by individual departments and agencies for the upcoming fiscal year. Spending authorities (votes) are numbered and listed with the amounts to be included in subsequent appropriation bills. The motion accompanying the tabling of Parts I & II allocates these votes to standing committees for detailed examination. 
    • Departmental Expenditure Plans (Part III)
      Part III of the Estimates consists of two parts: a Departmental Plan (formerly a Report on Plans and Priorities) and a Departmental Results Report (formerly a Departmental Performance Report, or DPR). 
  • Public Accounts of Canada 
    Annual audited financial statements of the Government of Canada covering the fiscal year ending March 31st.
    • Public Accounts of Canada (1995- )
      Available via the Auditor General of Canada. Includes other resources, for instance, datasets via the Open Government Portal. 
    • Public Accounts of Canada (1878-1993)
      Available via the Internet Archive. 
    • Public Accounts of Canada (1867-)
      YUL's copies are found at CAN2 F5.65 P92 SC-GOV-REF. Note that the YUL collection is not complete.
  • Annual Financial Report of the Government of Canada (1995/6+)
    Review and analysis of the government's spending and revenue generation for the fiscal year ending March 31st.
  • Auditor General Reports (2003- )
    From time to time, the Office of the Auditor General audits federal government departments and agencies, most Crown corporations, and many other bodies and submits its reports to Parliament. 
  • Parliamentary Budget Officer Publications (ca 2012- )
    Provides independent analysis to Parliament on the budget, the estimates and other documents. Parliament (including Committees, individual MPs, and Senators) may request reports on the estimate the financial cost of proposals. Certain committees may also request analysis of Canada’s finances, the economy, or the Estimates. An archive of publications is also available: Archived PBO Publications (2008-2015). 

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