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Table 5 Details on Transfer Payment Programs (TPPs)

Two transfer payment programs with payments in excess of $5M were administered by the Agency in 2008-2009:

Children�s Special Allowance Payments (CSA) (Statutory); and
Transfers to Provinces under the Softwood Lumber Products Export Charge Act, 2006 (Statutory)

Table 5.1 Children�s Special Allowance Payments (CSA) (Statutory)
Start Date: Aug. 28, 1995^{[Footnote 1]}
End Date: Ongoing
Description of Transfer Payment Program: 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.
Strategic Outcomes: Eligible families and individuals receive timely and correct benefit payments
Results Achieved: Monthly payments were made to 293 agencies and foster parents on behalf of 56,255 children. Payments were issued on schedule, no delays were reported.
Program Activity: Benefit Programs
(in thousands of dollars)
	2006-2007	2007-2008	2008-2009^{[Footnote 2]}
	Actual Spending	Actual Spending	Planned Spending	Total Authorities	Actual Spending	Variance(s) Planned/Actual
Total Grants*	197,768	208,163	219,000			219,000
Total Contributions	-	-	-	-	-	-
Total Other Types of Transfer Payments**	-	-	-	211,848	211,848	(211,848)
Total	197,768	208,163	219,000	211,848	211,848	7,152
Comment(s) on variance(s): N/A
Significant Evaluation Findings and URL(s) to Last Evaluation(s): N/A

^{[Footnote 1]} Responsibility for CSA Satutory Vote payment was transferred effective August 28, 1995 from Human Resources and Social Development Canada (P.C. Order 1995-342)

^{[Footnote 2]} Starting in 2008-2009, the CSA Statutory payment was reclassified from a Grant to an Other Transfer Payment

* A grant is an unconditional transfer payment where the government chooses to further policy or program delivery by issuing payments to individuals or organizations. Eligibility criteria and applications received in advance of payment provide sufficient assurance that the objectives of payment will be met, therefore specific conditional agreements with the recipient are not required. The government must list a grant in the Estimates but may withhold the grant(s) if eligibility criteria are not met.

** 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 5.2 Payments to Provinces under the Softwood Lumber Products Export Charge Act, 2006* (Statutory)**
Start Date: October 12, 2006
End Date: October 12, 2013 with an option for an additional 2 years
Description of Transfer Payment Program: The export charge, to be levied by Canada on exports of softwood lumber products to the United States, is 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. These payments are 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.
Strategic Outcome: Taxpayers meet their obligations and Canada�s revenue base is protected
Results Achieved: The first payment covering revenues collected, minus costs for the period between the entry into force on October 12, 2006 and September 30, 2007, was made to the provinces on January 11, 2008. A second payment was made on March 31, 2008 covering the calendar quarter from October 1, 2007 to December 31, 2007. Payments will continue on a quarterly basis until the termination of the Agreement, unless lumber market prices increase to the point where no export charge is applicable for that period.
Program Activity: Taxpayer and Business Assistance
(in thousands of dollars)
	2006-2007	2007-2008	2008-2009^{[Footnote 1]}
	Actual Spending	Actual Spending	Planned Spending	Total Authorities	Actual Spending	Variance(s) Planned/Actual
Total Grants	�	�	�	�	�	�
Total Contributions	�	�	�	�	�	�
Total Other Types of Transfer Payments*	�	603,602	�	180,495	180,495	(180,495)
Total	�	603,602	�	180,495	180,495	(180,495)
Comment(s) on variance(s): N/A
Significant Evaluation Findings and URL(s) to Last Evaluation(s): N/A

^{[Footnote 1]} There were no Planned Spending amounts shown in the 2008-2009 Report on Plans and Priorities.

* 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.

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Table 5 Details on Transfer Payment Programs (TPPs)