Rescinded [2016-07-01] - Policy on Reporting of Federal Institutions and Corporate Interests to Treasury Board Secretariat

For the purposes of this policy, a federal government "institution" is any body, established by legal instrument by the federal government for public policy ends, including the delivery of programs and services. For clarity, a federal government institution does not include a partnership, a horizontal arrangement, contracting out, the creation of a committee or the recipient of grants or contributions. Appendix A outlines the principal forms of federal government institutions as they exist in the Government of Canada.

"Federal government institutions" as defined in this policy can take a variety of forms, the majority of which are listed/categorized under the Financial Administration Act and which may include the following (listed generally, in order of increasing autonomy):

department (ministère)

Departments are the primary vehicles through which government policies and programs are delivered, with broad policy mandates. Ministerial or line departments refer to those organizations listed in Schedule I of the Financial Administration Act , which are created by statute that set out the Minister's area of jurisdiction and prescribe his responsibility for direction and management. A ministerial department is legally under the control of the responsible Minister (i.e., without independent legal personality), and therefore the least autonomous institution through which the Crown carries on business.

Special Operating Agency (SOA) (organisme de service spécial (OSS))

Special Operating Agencies (SOAs) are operational units within a department or agency, which have some management flexibility, independence and separate accountability. They function within a framework agreement approved by the Deputy Minister, the Minister and the Treasury Board, without legislation. SOAs have a clear mandate and the services they provide are readily identifiable and operational in nature (e.g., administrative, supervisory, advisory, regulatory, and adjudicative). They follow the departmental legislative framework and authorities, although they may be granted special flexibility for financial, human resources or other specified objectives (potentially including separate employer status).

statutory and other agencies (organismes créés par une loi et autres organismes)

"Statutory and other agencies" refer to organizations listed in Schedule I.1 of the Financial Administration Act . These agencies have more narrowly defined mandates than ministerial departments, generally specified in their constituent acts or other instruments. They can be formed with a statute or be created by Order-in-Council. Their specific functions vary widely but tend to be operational in nature. They usually operate at a distance from government and the degree of their autonomy varies considerably by organisation and their function - from those that operate more like ministerial departments to tribunals and other adjudicative bodies whose decisions must be and be seen to be free from ministerial influence.

departmental corporation (établissement public)

Departmental corporations are corporations created by Acts of Parliament and are listed in Schedule II of the Financial Administration Act . They report to Parliament through a Minister, but usually function with greater autonomy from the core public administration than do ministerial departments and perform administrative, research, advisory, supervisory or regulatory functions. Their governing bodies have roles specified in their constituent legislation, which vary in their nature, functions, program responsibilities and the extent of any management oversight responsibilities; some do not have any management oversight responsibilities.

service agency (organisme de services)

Service Agencies are listed as departmental corporations under Schedule II of the Financial Administration Act . They are distinct primarily in that they operate with tailored legislation and reporting frameworks, and have operational functions focused on service.

Corporate "interest" refers to a corporate entity in which the Government of Canada has a degree of influence as determined by ownership of shares in the corporation and / or, notably, the right to appoint members to its board of directors. This does not include corporations created by federal legislation or third parties for which the only ongoing interest is transfer of funds, (i.e., without share ownership or right to appoint board members).

The principal forms of federal corporate interests, as defined in this policy, include, but are not limited to, the following types:

mixed enterprises (entreprises mixtes)

Mixed enterprises are corporate entities, whose shares are partially owned by Canada, through a Minister. Private sector parties own the remaining shares.

joint enterprises (entreprises en coparticipation)

Joint enterprises are corporate entities, whose shares are partially owned by Canada, through a Minister. However, the balance of shares is owned by another level of government, generally a province.

shared-governance corporations (sociétés à régie partagée)

Shared-governance corporations include corporate entities without share capital for which Canada, either directly or through a Crown corporation, has a right, pursuant to statute, articles of incorporation, letters patent, by-law or any contractual agreement (including funding or contribution agreements) to appoint or nominate one or more voting members to the governing body.

There are some foundations that meet the definition of a shared-governance corporation, and consequently, will be reported on in accordance with this policy. Similarly, there are organisations related to intergovernmental or First Nations Agreements that are within the scope of this definition and, therefore, are also subject to this policy.

Corporations under the terms of the Bankruptcy and Insolvency Act (sociétés dans lesquelles le Canada détient des intérêts en vertu de la Loi sur la faillite et l'insolvabilité)

This group includes corporate entities whose shares are partially owned by Canada, following receipt by a trustee in bankruptcy.

international organisations (organisations internationales)

International organisations are corporate entities, created pursuant to international agreements under which Canada holds shares or has a right to appoint or elect some number of members to a governing body.

Other relevant definitions applicable to the interpretation of this policy:

creation (création)

Is the process by which a new a federal government institution or corporate interestis established.

devolution (cession)

Is the transfer of a federal entity to another level of government, or to a community or stakeholder group, without any further federal responsibility for the program/activity but continued ownership of the federal land (e.g. transfer of responsibility for the operations of airports to local airport authorities).

dissolution (dissolution)

Is the termination or liquidation of a federal entity.

divestiture (dessaisissement)

Is the disposition of a federal entity by outright sale, employee purchase or takeover. Normally all associated federal lands are also transferred/sold. If an entity is divested to a non-government owner, that can also be referred to as a privatization.

transformation (transformation)

Is the change in institutional form of a federal entity or corporate interest to another institutional form (e.g., a department becomes a Crown corporation, as occurred with Canada Post).