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Canadian Government Policy: Government Spending and Oversight (Details)

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

Introduction

Policy change and implementation generally require spending commitments. The process may be broken down into the Business of Ways and Means where the government sets out its economic policy (through the presentation of a budget) and obtains parliamentary approval to raise the necessary revenues and the Business of Supply where the government submits its projected annual expenditures for parliamentary approval and the House of Commons authorizes both the amounts and the objects or destination of all public expenditures. The following budget and expenditure documents and documents families are useful in researching government policy.

  1. Speeches from the Throne, Budget Speeches, Economic Statements and Updates
  2. The Budget and Related Documentation
  3. Budget Implementation Acts
  4. Government Expenditure Plans and Estimates
  5. Oversight

Speeches from the Throne

  • Speeches from the Throne (via Library of Parliament)
    Each session of Parliament starts with a Speech from the Throne, delivered in the Senate to both Chambers. It 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. Technically, the speech is delivered by the Sovereign or her representative and is found in both the proceedings of both the Commons and Senate. 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. An Order of the Day for the budget presentation, giving the date and time it will be made, is designated and, at the specified time, the Minister of Finance moves a ways and means motion approving the government’s budgetary policy and delivers the budget speech. The Minister may table other notices of ways and means motions during the presentation. The contents of the budget are kept secret until the Minister of Finance actually presents it in the House.  After the Minister's speech is concluded, a Member of the Official Opposition speaks briefly and moves the adjournment of the debate, following which the House is adjourned. The Standing Orders provide up to four additional days of debate on the budget. 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. 

The Budget and Related Documentation

The federal Budget is a policy document in which the government announces proposed spending and other initiatives, and provides fforecasts for the coming years. It is usually tabled in the House of Commons in January, February or March. The Budget does not authorize spending or changes in taxation.They must be enacted separately via legislation, for instance: appropriation bills, which authorize the federal government to spend money , ways and means bills, which authorize changes to federal revenue collection through taxation and other means and budget implementation bills. The latter are important to policy researchers are they implement measures announced in the budget, essentially laying the administrative and legal groundwork for spending.

  • Budget Documents (2015-2018)
    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). 

Budget Implementation Acts

Budget Implementation Acts lay the groundwork for government spending. If laws need to be changed, government agencies created, merged, or eliminated to enable the government to carry out measures promised in the budget, they are done via Implementation Acts. 

  • LEGISINFO (1994+)
    Budget Implementation Acts generally have the title, "An Act to implement certain provisions of the budget tabled in Parliament on <date>...and other measures." If there are more than one, they are named, "A Second Act to.." and so on. Select the Parliament and Session of interest and search by bill title (normally "budget" will be sufficient).
  • Library of Parliament Research Publications and Legislative Summaries (2001+)
    Many Budget Implementation Acts are described in detail and analyzed by the Library of Parliament's Research Branch. Legislative Summaries from 2001 on are vailable here. Search by bill title  (normally "budget" will be sufficient).

Government Expenditure Plans and Estimates

An Appropriation Bill (also called a Supply Bill and, sometimes, a Money Bill) is the vehicle whereby Parliament authorizes expenditures to pay for government programmes and services. The Estimates provide a detailed breakdown and are tabled in Parliament in three parts:

  • 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).

Note: Supplementary Estimates are sometimes tabled through the year to address changes due to changes in policy and unforeseen circumstances. 

Standing Committee Consideration of the Estimates

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 (DPRs, RPPs, etc) for the Department of Health, Canadian Food Inspection Agency, and others. THe Committees study the Votes and documents and report back with their recommendations, if any. During the process, they may hold hearings and receive testimony from external parties. 

Determining which Committees receive which Votes:

  1. Go to the Session of interest.
  2. Click on Parliamentary Business and select Status of House Business
  3. Go to Part I - Business of Supply and find the Estimates of interest (there will be one set of Main Estimates for every fiscal year and there may be one or more Supplementary Estimates)
  4. Note the date of tabling. The event will normally be recorded as "Laid upon the Table; deemed referred to several standing committees." 
  5. Go to the date and pull up the Journals for that day's sitting. 
  6. Look for the motion under "DAILY ROUTINE OF BUSINESS"
  7. The Committees are listed in the motion alphabetically, with a list of the Vote(s) sent to them. 

The following table lists the more prominent departments and the Committees to which their Votes are currently sent. Note: This can and does change from Session to Session. If the table does not yield the information sought, follow the instructions below. 

House of Commons Standing Committee Departments and Agencies
Agriculture and Agri-Food
  1. Canadian Dairy Commission
  2. Canadian Grain Commission
  3. Department of Agriculture and Agri-Food
Canadian Heritage
  1. Canadian Broadcasting Corporation
  2. Department of Canadian Heritage
  3. Library and Archives Canada
  4. National Film Board
Citizenship and Immigration
  1. Department of Citizenship and Immigration
  2. Immigration and Refugee Board
Environment and Sustainable Development
  1. Department of the Environment
  2. Parks Canada
Finance
  1. Canadian Revenue Agency
  2. Department of Finance
  3. Financial Transactions and Reports Analysis Centre of Canada (FINTRAC)
  4. Office of the Superintendent of Financial Institutions
Health
  1. Canadian Food Inspection Agency
  2. Department of Health
Human Resources, Skills, and Social Development
  1. Canadian Mortgage and Housing Corporation
  2. Canadian Centre for Occupational Health and Safety
  3. Department of Employment and Social Development
Industry, Science and Technology
  1. Canadian Tourism Commission
  2. Copyright Board
  3. Department of Industry
  4. National Research Council of Canada
  5. National Science and Engineering Research Council
  6. Social Sciences and Humanities Research Council
  7. Statistics Canada
Natural Resources
  1. Atomic Energy of Canada, ltd.
  2. Department of Natural Resources
  3. National Energy Board
Public Safety and National Security
  1. Canadian Border Services Agency
  2. Canadian Security Intelligence Service
  3. Correctional Services Canada
  4. Department of Public Safety and Emergency Preparedness
  5. Parole Board of Canada
  6. Royal Canadian Mounted Police
Transportation, Infrastructure and Communities
  1. Canadian Air Transport Security Authority
  2. Canadian Transportation Agency
  3. Department of Transport
  4. VIA Rail
  5. Windsor-Detroit Bridge Authority

 

Oversight

A variety of accounts and reports are produced to track and evaluate government spending. The most important include:

  • Public Accounts of Canada 
    Annual audited financial statements of the Government of Canada. The Public Accounts cover the fiscal year ending March 31st and are prepared by the Auditor General 
    • 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-)
      York University Library'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- )
    Under the terms of the Auditor General Act and the Financial Administration Act, 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 (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).