ARCHIVED - Governor General Special Warrants (for the fiscal years ending March 31, 2006 and March 31, 2007)

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Preface

General Information

This document summarizes the issue of Governor General Special Warrants (Special Warrants) during the period November 29, 2005 to May 15, 2006, when Parliament was dissolved for the purposes of a general election.

Section 30 of the Financial Administration Act provides the rules governing the use of Special Warrants, and it stipulates that a statement on the use of Special Warrants must be tabled within 15 days of Parliament's return.

In previous periods (1980 and 1990) when the use of Special Warrants spanned two fiscal years, two separate reports were tabled in Parliament. The advantage of two reports was that the two fiscal periods were dealt with individually and kept separate. From an accounting perspective this is preferable. However, a disadvantage is that there was no summary overview that provided information on the full use of Special Warrants during the full period of dissolution. The reports were also limited in the amount of detailed information that was provided to Parliamentarians.

In keeping with the government's efforts to improve the reporting of financial information to Parliament and to Canadians, and to increase the transparency of information in Estimates documents, this report reflects many of the improvements that have been introduced in both the Main and Supplementary Estimates over the past two years. Furthermore, only one document is being tabled, instead of two, to inform parliamentarians on the use of Special Warrants and it is laid out in three distinct sections.

The first section provides an introduction to Special Warrants - what they are and why they are used. In addition, it provides an overview of the process that was put in place to deal with the 2005-2006 and the 2006-2007 spending requirements of organizations.

The second section deals specifically with the use of Special Warrants during the 2005-2006 fiscal year - the period from November 29, 2005 to March 31, 2006. In addition to a number of tables summarizing the use of the Special Warrants for this period, detailed organizational information is provided. This information highlights the total spending authority available to an organization over this period and how much of that spending authority was provided through the issuance of Special Warrants. The structure of the information in this section is similar to that of the Supplementary Estimates documents. In fact, many of the initiatives that are presented in this section were tabled as part of the 2005-2006 Supplementary Estimates (A) on October 27, 2005. However, as a result of the election call on November 29, 2005, the supply legislation relating to these Estimates was not introduced in Parliament.

This section is intended to identify those supplementary items that ultimately gave rise to the need for the Special Warrants. This approach highlights the obligation on the part of organizations to exhaust their existing spending authority to meet new and urgent requirements before requesting the issue of a Special Warrant.

The third section deals with the use of Special Warrants required to fund the core operations of government for the new fiscal year, beginning April 1 and up to, and including, May 15, 2006. A Special Warrant for this period was required since Parliament had not returned before April 1, 2006 and, hence, the normal process allowing for the provision of interim supply was not available. The spending outlined in this section of the Special Warrant report is consistent with the spending estimates that will be provided in the 2006-2007 Main Estimates and are, therefore, presented on the same basis.

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Section One

An Introduction to Governor General Special Warrants

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Section One - An Introduction to Governor General Special Warrants

Governor General Special Warrants are the established instrument for obtaining supply when Parliament is dissolved for the purposes of a general election. As such, Governor General Special Warrants make it possible for the core operations of government to continue even though Parliament is not sitting and the normal supply process has been interrupted.

Normally, the supply process has three requirements: an appropriation bill be tabled in Parliament; the bill be adopted and receive Royal Assent; and the issuance by the Governor General of a Warrant authorizing the government to withdraw funds from the Consolidated Revenue Fund.

When access to the normal process of supply is not available, Section 30 of the Financial Administration Act confers on the Governor in Council a separate and independent authority to recommend to the Governor General to authorize payments out of the Consolidated Revenue Fund. This process involves the application of an authority known as the Governor General Special Warrant (Special Warrant).

A brief history

The use of Special Warrants pre-dates Confederation. In 1864, the Parliament of the United Province of Lower and Upper Canada approved a bill including a provision for Special Warrants when Parliament was not in session. This Act provided that the Governor in Council could authorize expenditures relating to an accident to any public work or building, where there was no available appropriation from which to make the payment and without the prior approval of Parliament.

In 1866, this provision was extended to include expenditures required for the militia to provide for the defence of the province against Fenian raids; an emergency that was not covered by the 1864 Act. A year later, in 1867, the new Parliament adopted an enhanced provision for Special Warrants recognizing that Special Warrants could be used, when Parliament was not in session, to cover any unforeseen expenditures urgently or immediately required for the public good.

By 1896, the application was broadened even further to recognize that the payment of civil employees was considered to be urgently required for the public good. At the time, Parliament had dissolved without granting sufficient supply to cover the regular salaries of public servants. This application was the first time that Special Warrants were used to meet ongoing requirements that were normally met through normal supply processes. As such, it established the precedent that has been relied on up to, and including, the current day. It also became the custom to introduce a supply bill which included amounts provided through Special Warrants shortly after the new Parliament returned.

In 1951, the first Financial Administration Act was passed and the section on Special Warrants was largely a re-enactment of the existing provisions but with some clarification in language. However, two significant changes were introduced:

• a requirement to publish each Special Warrant in the Canada Gazette within 30 days of issue; and,
• a requirement to lay before the House a report on the use of Special Warrants within 15 days of the opening of the new session.

In addition, the Financial Administration Act contained, for the first time, a definition of "not in session". Special Warrants could now be issued when Parliament was under adjournment sine die or to a day not more than two weeks after the need arose. Previous legislation restricted the use of these Special Warrants to when Parliament was not in session (that is prorogued or dissolved).

In 1958, the Act to Amend the Financial Administration Act provided further clarity as to the circumstances under which Special Warrants could be used; and, to provide an opportunity to prompt parliamentary consideration of  Special Warrants when they were used. It did so by stipulating that any Special Warrant should be deemed to be included in, and not in addition to, the amounts appropriated in the next Appropriation Act .

The provisions for Special Warrants went largely unchanged until 1997 when what are commonly known as the Milliken amendments were introduced into the Financial Administration Act . These amendments focussed on two key areas: the timing and the duration of Special Warrants. As a result of these changes, Special Warrants can only be issued:

• when Parliament is dissolved for the purposes of a general election; and,
• up to 60 days following the return of writs.

Since 1997, there have been no further significant amendments to Section 30 of the Financial Administration Act and it is this version that guides the use of Special Warrants today.

Section 30 of the Financial Administration Act

According to Section 30 of the Financial Administration Act , there are three basic conditions that must be met before a Special Warrant can be issued:

• Parliament is not in session for the purposes of a general election;
• there is no other appropriation available from which a payment can be made; and,
• a payment is urgently required for the public good.

While the first two conditions are questions of fact, the satisfaction of the urgency condition is subjective and has been accepted over time as a judgment of the Minister responsible.

Section 30 stipulates further that, upon the receipt of the reports of the appropriate Ministers and the report of the President of the Treasury Board that no appropriation exists from which to make the payment, the Governor in Council may, by order, direct the preparation of a Special Warrant to be signed by the Governor General. This Special Warrant authorizes that the payments can be made directly from the Consolidated Revenue Fund.

One of the important characteristics of Special Warrants is that they can provide supply to make a payment but they cannot confer an authority that requires the approval of Parliament. This, consequently, limits the use of Special Warrants to those situations where authority is provided through separate legislation or through an Appropriation Act that has been approved and is in effect for at least one fiscal year. The basis for many of the limitations imposed on the use of Special Warrants revolves around these authorities. As the implications vary, and are dependent on the timing within a fiscal year, they are discussed separately under the next section of this introduction entitled "Current Context".

In addition to the three basic conditions that must apply prior to the issuance of a Special Warrant, there are a number of precedents that have evolved over the years relating to its application.

a.	Duration of the use of Special Warrants
	The requirement that no Special Warrant be issued beyond 60 days after the return of writs (February 13, 2006) placed a moratorium on the issue of Special Warrants as of April 13, 2006. Therefore, had Parliament not returned April 3, 2006, Special Warrants could have been issued up to April 13, 2006. Of course, once Parliament returned on April 3, 2006 no further Special Warrants could be issued.
	The critical distinction in these limitations is between "issued" and "used". Special Warrants can be used but cannot be issued once the 60 days has elapsed or once Parliament returns. This is to provide a grace period following Parliament's return to ensure that core operations can continue while Parliament puts in place the normal supply process before the funds provided under Special Warrants run out. While there is no legal restriction to the length of time for this final Special Warrant, as noted, precedents are respected and it has traditionally been restricted to a 45-day period.

b.	Urgently required for the public good
	Under Section 30 , each responsible Minister is required to attest that the payment for which spending authority is being sought through the use of Special Warrants is "urgently required for the public good". As such, each Minister is accountable to Parliament for the issue of Special Warrants relating to the organization under his or her responsibility.
	In practice, many of the outlays by government are of a continuing or provisional nature and cannot be termed "urgently required" in the context of an emergency or unforeseen event. Nevertheless, the convention has been to recognize that the core operations of government are considered essential and must be maintained when Parliament is dissolved for the purposes of a general election.
c.	Length of period for each Special Warrant
	Section 30 does not explicitly prescribe or limit the length of any Special Warrant period. The length of time generally ascribed to a Special Warrant is a matter of convention, with the convention being to limit their use to 30-day increments with the exception of the final Special Warrant period.
	The 30-day convention has been established in response to past criticism relating to the urgent nature of payments made through Special Warrants. The legal view has been that the greater the time between the date of issue of the Special Warrant and the date of the payment, the more difficult it would be for a Minister to attest that the payment is urgently required and that there is no other appropriation from which the payment can be made. Therefore, the practice has been to issue a Special Warrant for as short a time period as is practical, minimum 30 days, and by focussing on only those items that are urgently required to maintain core operations.
	With regards to the final Special Warrant issued prior to the return of Parliament, precedents (most recently in 1989-1990 and 2000-2001) have been to extend this final period to 45 days. This longer period has been accepted in practice as necessary to provide Parliament with sufficient time to deal with normal supply matters following its return.
d.	No other appropriation from which the payment may be made:
	The President of the Treasury Board is required to attest to the fact that there are no other funds available within approved appropriations from which the payment could be made. This attestation, as noted, is a factual determination that the organizational vote from which the payment must be made must not have any free balance. Similarly, central votes held by Treasury Board, such as the provision for contingencies (TB Vote 5), must also have been fully utilized, otherwise the specific "urgent" payment could be satisfied from this appropriation which had previously been approved by Parliament for that purpose. Similarly, any unallocated balances in TB Vote 10, Government-Wide Initiatives, must also be depleted. However, funding which may be available within other votes, even within the same organization, cannot be used since vote transfers require the approval of Parliament.
e.	A Special Warrant shall be deemed to be an appropriation for the fiscal year in which it is issued.
	The fact that the Special Warrant serves as an appropriation for the fiscal year in which it was issued would suggest that, like all voted appropriations, the authorization provided by a Special Warrant lapses at the end of the year. As a result, any Special Warrant required for 2005-2006 had to be issued on or before March 31, 2006. Similarly, a Special Warrant required for the 2006-2007 fiscal year had to be issued on or after April 1, 2006, to ensure that the core operations of government would continue in the absence of the normal supply process being available prior to that date.

f.	Inclusion of Special Warrants in the next Appropriation Act
	Section 30 of the Financial Administration Act states that where a Special Warrant has been issued, the amounts provided shall be "deemed to be included and not in addition to" the amounts appropriated in the next Appropriation Act . This will be the interim supply bill for 2006-2007.
	Therefore, for the Special Warrant that was issued on April 1, 2006, this requirement does not present a difficulty, as the amount of this Special Warrant, which is attributable to the 2006-2007 fiscal year, will be included in the amount to be appropriated through the interim supply bill. However, for the amounts provided through the three Special Warrants in 2005-2006, there was no further Appropriation Act for that year, and it cannot be included in the amounts for 2006-2007.
	The treatment accorded to such situations has varied over the years. In 1963, a Special Appropriation Act was tabled after interim supply (which included only those amounts provided through Special Warrants relating to the previous fiscal year), noting that the first supply bill (interim supply) had not included all the Special Warrants. In 1979, therefore, when the same situation arose, the first (interim) supply bill after the session began included not only the amounts provided in the new fiscal year (1979-1980), but also included a special clause seeking Parliament's confirmation of the amounts provided through Special Warrants obtained in the previous fiscal year (1978-1979). This latter practice was followed under similar circumstances in 1980-1981 and 1989-1990. This will be the approach utilized in the current context.
g.	Reporting
	Finally, to ensure that the use of Special Warrants is transparent, the government must publish Special Warrants in Canada's Gazette within 30 days of their issuance. This normally occurs on the last Saturday within the 30-day period. As well, the government must prepare and table a report informing Parliament and the public on the use of Special Warrants within 15 days following Parliament's return.

Current context

The dissolution of Parliament on November 29, 2005 for the purposes of a general election precluded the opportunity for Parliament to review and vote on full supply for the 2005-2006 Supplementary Estimates (A), tabled in the House of Commons on October 27, 2005.

Those spending estimates totalled $13.5 billion as follows:
				($ billions)
		Budgetary *		Non-Budgetary **		Total
Voted appropriations		$6.9		$0.1		$7.0
Statutory appropriations		$6.3		$0.2		$6.5
Total		$13.2		$0.3		$13.5

^* Budgetary expenditures include the cost of servicing the public debt; operating and capital expenditures; transfer payments to other levels of government, organizations and individuals; and payments to Crown corporations.

^** Non-budgetary expenditures (loans, investments and advances) are outlays that represent changes in the composition of the financial assets of the Government of Canada.

The statutory provisions were presented for information purposes only as they had already been authorized by Parliament through enabling legislation (e.g., fiscal equalization, health transfers, income security programs). As such, the continuation of these payments was not contingent on the passage of the supply legislation.

Of the $7 billion, therefore, that required Parliament's approval, a large portion (over 25 percent) was linked to normal and core government operations. For example:

• the operating budget carry forward ($1 billion) which is the portion of any lapsing operating funds that organizations are authorized to carry forward from one year to the next; and,
• compensation adjustments ($0.9 billion) relating to the implementation of new of collective bargaining agreements.

Within the remaining balance, there was additional funding relating to key initiatives that had been announced in Budget 2005. These included:

• increased funding for National Defence ($1.1 billion) to support the role of the Canadian Forces in
  Afghanistan, increases to pay and allowances for Canadian Forces members, and to sustain core operations;
• investments in public infrastructure ($0.2 billion);
• public security initiatives ($0.2 billion);
• activities to mitigate the impact of Bovine Spongiform Encephalopathy (BSE) ($0.1 billion); and,
• the assessment, management and remediation of federal contaminated sites ($0.1 billion).

Many of these initiatives, as they are linked to the core operations and mandate of the organization, could not be delayed to future years or even to later in the year. As well, given the financial implications, organizations were not in a position to cash manage the related expenditures or commitments. The timing of the election also made it unlikely that any Supplementary Estimates would be approved in 2005-2006. The only recourse to flow funding to organizations for these initiatives was through the issuance of Special Warrants.

On December 1, 2005, the Treasury Board Secretariat issued instructions to organizations relating to the use of Special Warrants. For planning purposes, three Special Warrant periods were identified, as follows:

1.	December 22, 2005 through January 20, 2006 (30 days);
2.	January 21, 2006 through February 19, 2006 (30 days); and,
3.	February 20, 2006 through March 31, 2006 (40 days).

The third Special Warrant period was extended to 40 days to take it to the end of the fiscal year. While this was an exception to the 30-day convention, it was proposed for the following reasons:

• a 10-day Special Warrant period (to finish the fiscal year) was not seen as being practical for planning purposes; and,
• it was not known at the time whether Parliament would return in March or April following the election.

With regards to the latter, even if Parliament had returned in early to mid-March, a sufficient overlap period would have been necessary to ensure that the appropriation bill be passed and Royal Assent be provided for interim supply on or before March 31, 2006.

Finally, while Special Warrants could have been issued immediately upon the dissolution of Parliament for the purposes of a general election, the first Special Warrant was made effective December 22, 2005. This timing allowed organizations sufficient time to develop their forecasts of cash requirements and also coincided with the normal timing associated with the approval of Supplementary Estimates legislation (based on past year experience).

With the announcement that Parliament would not return until April 3, 2006, a final Special Warrant was required to initiate the new fiscal year, 2006-2007. Most of the funds issued under this Special Warrant were to ensure that the core operations of government were not interrupted and that any urgently required transfer payments could be made in the first 45 days of the new fiscal year. This Special Warrant was issued on April 1, 2006 and extends until May 15, 2006 to allow Parliament sufficient time to deal with normal supply matters (i.e., the tabling of the 2006-2007 Main Estimates and the introduction of the related interim supply legislation) before the funding provided through Special Warrants runs out.

In all the guidance provided to organizations relating to the use of Special Warrants over these four periods, the basic principle was that the prerogative of Parliament should not be circumvented. To that end, organizations were advised that:

• particular prudence should be exercised in using Special Warrants to implement a new policy initiative; and
• requirements should be limited to what is essential to maintaining core operations and programming of government.

Given the need to respect all of the provisions of the Financial Administration Act , requirements were defined as immediate cash outlays and contractual commitments that an organization entered into during the period of the Special Warrant. This latter requirement, with respect to Section 32 of the Financial Administration Act , specifies that an organization should not enter into contracts or other arrangements providing for a payment during a fiscal year unless there is sufficient unencumbered balance available from the appropriation (or tabled Estimates). Due to the timing in the year, this provision of the Financial Administration Act had significant implications for the fourth Special Warrant issued on April 1, 2006 particularly for those organizations that enter into substantial contracts (i.e., the Department of National Defence) at the beginning of the year.

In total, four Special Warrants were issued, amounting to $15.6 billion* - $4.2 billion relating to the 2005-2006 fiscal year and $11.5 billion relating to the 2006-2007 fiscal year. The breakdown is as follows:

						($ millions) *
				2005-2006		2006-2007		Total
1.		December 22, 2005 to January 20, 2006		$1,130.4				$1,130.4
2.		January 21, 2006 to February 19, 2006		$755.8				$755.8
3.		February 20, 2006 to March 31, 2006		$2,291.7				$2,291.7
4.		April 1, 2006 to May 15, 2006				$11,470.2		$11,470.2
Total				$4,177.9		$11,470.2		$15,648.1

The following table provides a summary of all four Special Warrants issued while Parliament was dissolved for the purposes of a general election.

The ensuing two sections deal specifically with Special Warrants issued during each of the fiscal years, 2005-2006 and 2006-2007 respectively.

^* There may be differences due to rounding.

Governor General Special Warrant Requirements for 2005-2006 and 2006-2007

	December 22, 2005	January 21, 2006	February 20, 2006	April 1, 2006
MINISTRY	to	to	to
Department or Agency   (dollars)	January 20, 2006	February 19, 2006	March 31, 2006	March 31, 2006	Total
AGRICULTURE AND AGRI-FOOD
Department ..................................................................	69,932,278	. . . . .	29,617,986	187,898,999	287,449,263
Canadian Dairy Commission.......................................	. . . . .	. . . . .	292,000	439,125	731,125
Canadian Food Inspection Agency..............................	. . . . .	54,256,633	66,241,434	69,015,625	189,513,692
Canadian Grain Commission.......................................	. . . . .	. . . . .	711,150	4,488,000	5,199,150
ATLANTIC CANADA OPPORTUNITIES AGENCY
Department ..................................................................	. . . . .	. . . . .	9,069,536	21,866,530	30,936,066
Enterprise Cape Breton Corporation ...........................	. . . . .	. . . . .	. . . . .	536,000	536,000
CANADA REVENUE AGENCY
Department ..................................................................	. . . . .	. . . . .	149,438,848	445,704,000	595,142,848
CANADIAN HERITAGE
Department ..................................................................	. . . . .	. . . . .	146,894,995	161,429,519	308,324,514
Canada Council for the Arts........................................	. . . . .	. . . . .	205,000	40,000,000	40,205,000
Canadian Broadcasting Corporation ...........................	. . . . .	50,000,000	69,327,000	215,000,000	334,327,000
Canadian Museum of Civilization...............................	. . . . .	. . . . .	2,344,802	4,750,000	7,094,802
Canadian Museum of Nature.......................................	. . . . .	. . . . .	580,844	7,393,125	7,973,969
Canadian Radio-television and Telecommunications
Commission...........................................................	. . . . .	. . . . .	3,341,600	4,903,000	8,244,600
Library and Archives of Canada .................................	. . . . .	2,484,794	7,741,728	11,639,251	21,865,773
National Arts Centre Corporation ...............................	. . . . .	. . . . .	275,100	8,233,000	8,508,100
National Battlefields Commission...............................	. . . . .	. . . . .	310,033	2,542,205	2,852,238
National Film Board....................................................	. . . . .	. . . . .	5,274,182	6,000,000	11,274,182
National Gallery of Canada.........................................	. . . . .	. . . . .	1,657,357	5,827,000	7,484,357
National Museum of Science and Technology............	. . . . .	750,000	1,724,643	3,197,125	5,671,768
Office of Indian Residential Schools Resolution of
Canada ...................................................................	. . . . .	28,400,000	2,114,780	50,365,000	80,879,780
Public Service Commission.........................................	. . . . .	14,925,660	4,710,793	12,191,000	31,827,453
Public Service Labour Relations Board ......................	. . . . .	. . . . .	. . . . .	1,421,625	1,421,625
Public Service Staffing Tribunal .................................	. . . . .	. . . . .	. . . . .	471,000	471,000
Status of Women - Office of the Co-ordinator ...........	. . . . .	. . . . .	1,314,150	3,298,504	4,612,654
Telefilm Canada ..........................................................	. . . . .	. . . . .	. . . . .	15,300,000	15,300,000
CITIZENSHIP AND IMMIGRATION
Department ..................................................................	. . . . .	. . . . .	52,038,909	147,038,500	199,077,409
Immigration and Refugee Board of Canada................	. . . . .	. . . . .	6,497,551	12,900,000	19,397,551
ECONOMIC DEVELOPMENT AGENCY OF
CANADA FOR THE REGIONS OF QUEBEC...	. . . . .	5,500,000	3,176,920	17,500,000	26,176,920
ENVIRONMENT
Department ..................................................................	. . . . .	9,122,340	83,863,467	111,200,000	204,185,807
Canada Emission Reduction Incentives Agency.........	. . . . .	. . . . .	. . . . .	. . . . .	. . . . .
Canadian Environmental Assessment Agency............	. . . . .	. . . . .	1,722,946	3,250,000	4,972,946
National Round Table on the Environment and the
Economy................................................................	. . . . .	. . . . .	. . . . .	582,164	582,164
Parks Canada Agency..................................................	. . . . .	. . . . .	53,866,120	42,750,603	96,616,723
FINANCE
Department ..................................................................	. . . . .	. . . . .	7,931,750	29,272,497	37,204,247
Auditor General...........................................................	. . . . .	. . . . .	7,255,600	8,115,000	15,370,600
Canadian International Trade Tribunal .......................	. . . . .	. . . . .	473,560	1,076,125	1,549,685
Financial Transactions and Reports Analysis Centre
of Canada...............................................................	. . . . .	. . . . .	. . . . .	3,513,750	3,513,750
Office of the Superintendent of Financial
Institutions .............................................................	. . . . .	. . . . .	. . . . .	. . . . .	. . . . .
FISHERIES AND OCEANS.............................................	. . . . .	118,868,046	11,680,738	233,041,846	363,590,630
FOREIGN AFFAIRS AND INTERNATIONAL
TRADE
Foreign Affairs and International Trade (Foreign
Affairs) - Department ...........................................	. . . . .	. . . . .	9,495,084	236,000,000	245,495,084
Foreign Affairs and International Trade
(International Trade) - Department.......................	. . . . .	16,341,096	18,192,949	19,500,000	54,034,045
Canadian Commercial Corporation.............................	. . . . .	. . . . .	. . . . .	1,996,125	1,996,125
Canadian International Development Agency ............	. . . . .	8,678,213	7,821,250	308,607,439	325,106,902
International Development Research Centre...............	. . . . .	2,650,000	5,896,500	16,637,000	25,183,500
International Joint Commission...................................	. . . . .	. . . . .	100,909	660,250	761,159
NAFTA Secretariat, Canadian Section .......................	. . . . .	41,667	. . . . .	348,625	390,292
GOVERNOR GENERAL .................................................	. . . . .	222,718	1,155,613	2,049,000	3,427,331
HEALTH
Department ..................................................................	. . . . .	48,953,551	. . . . .	333,021,425	381,974,976
Assisted Human Reproduction Agency of Canada .....	. . . . .	. . . . .	. . . . .	. . . . .	. . . . .
Canadian Institutes of Health Research.......................	. . . . .	. . . . .	1,992,083	36,714,038	38,706,121
Hazardous Materials Information Review
Commission...........................................................	. . . . .	. . . . .	177,879	329,333	507,212
Patented Medicine Prices Review Board ....................	. . . . .	370,000	863,000	533,000	1,766,000
Public Health Agency of Canada ................................	59,809,660	. . . . .	. . . . .	76,882,750	136,692,410
HUMAN RESOURCES AND SKILLS
DEVELOPMENT
Human Resources and Skills Development -
Department ............................................................	. . . . .	. . . . .	53,655,000	378,122,903	431,777,903
Human Resources and Skills Development (Social
Development) - Department .................................	. . . . .	. . . . .	31,299,162	284,787,121	316,086,283
Canada Industrial Relations Board..............................	. . . . .	. . . . .	690,000	1,250,000	1,940,000
Canada Mortgage and Housing Corporation...............	. . . . .	. . . . .	. . . . .	268,244,000	268,244,000
Canadian Artists and Producers Professional
Relations Tribunal .................................................	. . . . .	. . . . .	. . . . .	219,625	219,625
Canadian Centre for Occupational Health and
Safety.....................................................................	. . . . .	50,029	. . . . .	545,000	595,029
INDIAN AFFAIRS AND NORTHERN
DEVELOPMENT
Department ..................................................................	. . . . .	25,995,219	29,617,540	1,188,778,946	1,244,391,705
Canadian Polar Commission .......................................	. . . . .	. . . . .	. . . . .	150,000	150,000
Indian Specific Claims Commission ...........................	. . . . .	. . . . .	. . . . .	863,033	863,033
INDUSTRY
Department ..................................................................	5,000,000	77,063,500	91,418,114	142,479,850	315,961,464
Canadian Space Agency..............................................	. . . . .	3,679,000	. . . . .	43,228,060	46,907,060
Canadian Tourism Commission ..................................	10,001,000	7,000,000	3,325,000	8,000,000	28,326,000
Competition Tribunal ..................................................	118,750	. . . . .	. . . . .	195,000	313,750
Copyright Board ..........................................................	. . . . .	61,000	. . . . .	284,250	345,250
National Research Council of Canada.........................	61,513,362	2,580,462	14,401,440	84,541,825	163,037,089
Natural Sciences and Engineering Research Council .	. . . . .	. . . . .	3,850,000	133,400,000	137,250,000
Social Sciences and Humanities Research Council ....	. . . . .	. . . . .	1,580,000	86,100,000	87,680,000
Standards Council of Canada ......................................	. . . . .	. . . . .	5,000	941,125	946,125
Statistics Canada..........................................................	. . . . .	17,203,517	27,493,240	125,837,000	170,533,757
JUSTICE
Department ..................................................................	. . . . .	9,147,408	39,864,650	72,930,000	121,942,058
Canadian Human Rights Commission ........................	. . . . .	. . . . .	222,000	2,589,583	2,811,583
Canadian Human Rights Tribunal...............................	. . . . .	. . . . .	. . . . .	498,000	498,000
Commissioner for Federal Judicial Affairs .................	. . . . .	. . . . .	1,067,298	1,152,250	2,219,548
Courts Administration Service ....................................	. . . . .	1,859,831	268,132	8,491,501	10,619,464
Law Commission of Canada .......................................	. . . . .	. . . . .	204,516	327,500	532,016
Offices of the Information and Privacy
Commissioners of Canada.....................................	. . . . .	1,224,633	1,857,410	2,658,500	5,740,543
Supreme Court of Canada ...........................................	. . . . .	1,347,150	500,000	2,598,875	4,446,025
NATIONAL DEFENCE
Department ..................................................................	825,396,303	. . . . .	421,071,667	3,030,773,680	4,277,241,650
Canadian Forces Grievance Board ..............................	. . . . .	175,000	180,000	724,000	1,079,000
Military Police Complaints Commission ....................	. . . . .	. . . . .	. . . . .	389,875	389,875
NATURAL RESOURCES
Department ..................................................................	. . . . .	. . . . .	29,751,500	68,400,000	98,151,500
Atomic Energy of Canada Limited .............................	. . . . .	. . . . .	13,000,000	12,968,625	25,968,625
Canadian Nuclear Safety Commission........................	. . . . .	4,715,937	7,605,082	7,849,761	20,170,780
Cape Breton Development Corporation ......................	. . . . .	. . . . .	. . . . .	. . . . .	. . . . .
National Energy Board................................................	. . . . .	. . . . .	2,241,500	4,130,250	6,371,750
Northern Pipeline Agency ...........................................	. . . . .	. . . . .	. . . . .	108,000	108,000
PARLIAMENT
The Senate ...................................................................	. . . . .	. . . . .	. . . . .	6,702,000	6,702,000
House of Commons .....................................................	. . . . .	. . . . .	9,507,000	32,035,107	41,542,107
Library of Parliament ..................................................	. . . . .	. . . . .	250,000	4,945,600	5,195,600
Office of the Ethics Commissioner .............................	. . . . .	. . . . .	. . . . .	749,300	749,300
Senate Ethics Officer...................................................	. . . . .	. . . . .	. . . . .	104,000	104,000
PRIVY COUNCIL
Department ..................................................................	. . . . .	10,061,544	24,039,374	16,105,000	50,205,918
Canadian Intergovernmental Conference Secretariat..	. . . . .	. . . . .	. . . . .	747,250	747,250
Canadian Transportation Accident Investigation and
Safety Board ..........................................................	. . . . .	1,288,000	2,015,277	2,850,000	6,153,277
Chief Electoral Officer ................................................	. . . . .	. . . . .	. . . . .	2,646,740	2,646,740
Commissioner of Official Languages..........................	. . . . .	. . . . .	250,000	2,126,000	2,376,000
Security Intelligence Review Committee....................	. . . . .	. . . . .	. . . . .	200,000	200,000
PUBLIC SAFETY AND EMERGENCY
PREPAREDNESS
Department ..................................................................	. . . . .	19,956,343	24,026,720	41,816,018	85,799,081
Canada Border Services Agency.................................	. . . . .	. . . . .	180,000,000	145,121,000	325,121,000
Canadian Firearms Centre ...........................................	. . . . .	. . . . .	. . . . .	7,005,035	7,005,035
Canadian Security Intelligence Service.......................	32,863,246	15,262,452	15,261,952	38,860,250	102,247,900
Correctional Service ....................................................	56,630,130	14,342,223	21,306,250	229,349,350	321,627,953
National Parole Board .................................................	. . . . .	4,149,000	3,525,000	4,708,000	12,382,000
Office of the Correctional Investigator .......................	. . . . .	. . . . .	354,900	344,000	698,900
Royal Canadian Mounted Police.................................	. . . . .	60,158,313	181,883,149	433,682,247	675,723,709
Royal Canadian Mounted Police External Review
Committee .............................................................	. . . . .	. . . . .	. . . . .	98,750	98,750
Royal Canadian Mounted Police Public Complaints
Commission...........................................................	10,516	144,692	129,761	701,875	986,844
PUBLIC WORKS AND GOVERNMENT SERVICES...	. . . . .	80,000,000	104,204,553	397,736,350	581,940,903
TRANSPORT
Department ..................................................................	. . . . .	6,028,000	76,512,000	211,754,600	294,294,600
Canada Post Corporation.............................................	. . . . .	. . . . .	. . . . .	24,534,992	24,534,992
Canadian Transportation Agency................................	. . . . .	660,000	3,105,760	3,100,000	6,865,760
National Capital Commission .....................................	. . . . .	599,000	1,197,000	5,946,000	7,742,000
Office of Infrastructure of Canada ..............................	9,158,260	6,290,000	5,149,000	187,928,125	208,525,385
Transportation Appeal Tribunal of Canada.................	. . . . .	63,200	. . . . .	150,000	213,200
TREASURY BOARD
Secretariat....................................................................	. . . . .	. . . . .	11,409,376	255,483,125	266,892,501
Canada School of Public Service ................................	. . . . .	14,797,081	12,901,820	10,580,125	38,279,026
Office of the Registrar of Lobbyists............................	. . . . .	. . . . .	. . . . .	300,000	300,000
Public Service Human Resources Management
Agency of Canada .................................................	. . . . .	8,300,000	13,500,000	8,000,000	29,800,000
VETERANS AFFAIRS.....................................................	. . . . .	. . . . .	44,968,365	470,931,918	515,900,283
WESTERN ECONOMIC DIVERSIFICATION ..............	. . . . .	. . . . .	3,668,759	30,900,000	34,568,759
Total ..................................................................................	1,130,433,505	755,767,252	2,291,725,056	11,470,229,998	15,648,155,811

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