Directive on Payments

Outlines the requirements and controls necessary to manage and administer payments.
Date modified: 2024-06-27

Supporting tools

Guide:

Guidelines:

More information

Policy:

Terminology:

Topic:

Hierarchy
View complete hierarchy

Archives

This directive replaces:

View all inactive instruments
Print-friendly XML
Expand all Collapse all

1. Effective date

  • 1.1This directive takes effect on June 20, 2024.
  • 1.2This directive replaces the Directive on Payments (April 1, 2017).
  • 1.3This directive replaces the following Treasury Board policy instruments:
    • Directive on Payment Requisitioning and Cheque Control ()
    • Directive on Acquisition Cards ()
    • Directive on Travel Cards and Travellers Cheques ()
    • Directive on Financial Management of Pay Administration (Sections 6.1 to 6.4) ()
    • Directive on Claims and Ex Gratia Payments ()
    • Directive on Departmental Bank Accounts ()
    • Directive on the Use of the Consolidated Revenue Fund for Crown Corporations (Section 6.1) ()
    • Directive on the Application of the Goods and Services Tax/Harmonized Sales Tax ()
    • Directive on the Payment, Collection and Remittance of Provincial Taxes and Fees ()

2. Authorities

  • 2.1This directive is issued pursuant to section 7 of the Financial Administration Act and P.C. 19818/1695, the Ex gratia Payments Order, 1991, dated .

3. Objectives and expected results

4. Requirements

Payments: general

  • 4.1The chief financial officer (CFO) is responsible for the following:

    Advance payments

    • 4.1.1Ensuring that advance payments are made only under exceptional circumstances and when:
      • 4.1.1.1The payments are considered essential to achieving program objectives;
      • 4.1.1.2No other reasonable payment alternative exists; and
      • 4.1.1.3The payments are in accordance with a contract, agreement or legislation;
    • 4.1.2Ensuring that advance payment clauses address the following elements:
      • 4.1.2.1Advance payments are lawful charges against the appropriation;
      • 4.1.2.2Multi-year maintenance contracts and licensing agreements include at least one annual payment for each year of the contract; and
      • 4.1.2.3Funds are not carried forward into a future fiscal year through a transfer to specified purpose money or revolving fund, or by prepaying for goods and services from a revolving fund;
    • 4.1.3Ensuring justification is developed and documented in instances where:
      • 4.1.3.1The expected value of the work performed, or goods and services received is less than the amount paid for in advance for a given fiscal year; and
      • 4.1.3.2The recovery of advance payment amounts in excess of the expected value of work performed, goods delivered or services rendered is not received in the same fiscal year than the amount paid for in advance.
    • 4.1.4Ensuring the following for interdepartmental agreements:
      • 4.1.4.1Advance payments in a given fiscal year relate to and do not exceed the reasonably expected value of the work performed or goods and services received during that year; and
      • 4.1.4.2Advance payment amounts in a given fiscal year that exceed the expected value of work performed or goods and services received during that year are immediately recovered.

    Payment on due date

    • 4.1.5Ensuring that suppliers are paid by the due date. A 30-day payment term is used and starts when both an invoice is received and the goods or services are accepted, unless:
      • 4.1.5.1Different payment terms are set out by contract, regulatory agencies, legislation, leases or rentals.
    • 4.1.6Ensuring that amounts owed to employees are paid as soon as possible or in accordance with the relevant collective agreement, terms and conditions of employment, contract or statute, or when awarded in legal proceedings against the Crown;
    • 4.1.7Ensuring that interest is paid when the payment is made later than the due date, as required by contract or legislation, or when awarded in legal proceedings against the Crown.

    Repayment of receipts and revenue

    • 4.1.8Ensuring that money received by the government for an intended use is repaid when no longer required and recorded as follows:
      • 4.1.8.1If the repayment occurs in the same fiscal year that the money was received, it is recorded against the account to which the money was originally credited;
      • 4.1.8.2If the repayment occurs after the fiscal year in which the money was received, it is recorded as “Refunds of previous years’ revenue”; and
      • 4.1.8.3If the repayment is for revenue with special revenue spending authority or specified purpose money, it is always recorded against the account originally credited;

    Assignment of Crown debt

    • 4.1.9Ensuring that where an assignor to whom the Crown owes a debt has requested their payments be made to another party, all payments continue to be sent to the assignor until further instructions are received from the Receiver General for Canada;

    Payment of taxes

    • 4.1.10Establishing risk-based controls and oversight procedures to ensure that provincial taxes or fees, the Goods and Services Tax (GST) and the Harmonized Sales Tax (HST) are properly recorded and managed;
    • 4.1.11Complying with the provisions in the Comprehensive Integrated Tax Coordination Agreements and Reciprocal Taxation Agreements when transacting within provinces and territories; and
    • 4.1.12Establishing a Goods and Services Tax Refundable Advance Account (GST RAA) to record GST and HST paid or payable on purchases.
  • 4.2Senior departmental managers or delegated managers are responsible for the following:

    Payment of taxes

    • 4.2.1Ensuring that provincial taxes or fees, the GST, and the HST are properly recorded and managed by:
      • 4.2.1.1Complying with the provisions in the Excise Tax Act and paying the GST/HST when acquiring or importing taxable property or services; and
      • 4.2.1.2Charging the payment of any provincial taxes or fees to a departmental appropriation.

Salary payments

  • 4.3The CFO is responsible for the following:

    Garnishment of salaries and wages

    • 4.3.1In conjunction with the head of human resources, establishing and maintaining departmental processes to ensure the following:
      • 4.3.1.1Timely and accurate garnishment of (i) an employee’s salary or (ii) fees owed directly to a personal services contractor; and
      • 4.3.1.2Remittance of monies garnished to the Courts and the provincial and territorial maintenance enforcement programs.

Payment of claims against the Crown, ex gratia payments, honorariums and gifts for First Nations, Inuit or Métis recipients as defined in Appendix D

  • 4.4The CFO is responsible for ensuring that management practices and internal controls are in place for accurate and timely settlement and payment including the standard in Appendix A for the following:
    • claims against the Crown,
    • ex gratia payments, and
    • honorariums and gifts for First Nations, Inuit or Métis recipients.

Payments to Crown corporations: drawdowns from appropriations

  • 4.5The CFO is responsible for the following:
    • 4.5.1Ensuring the following when providing financing to a Crown corporation through the drawdown of funds from an appropriation:
      • 4.5.1.1A process is in place that limits the drawdowns to only the short-term cash flow requirements of the Crown corporation (e.g., monthly or semi-monthly) and that drawdowns are not made in advance of need;
      • 4.5.1.2A statement of cash flow is provided by the Crown corporation that demonstrates that the proposed drawdown does not exceed the expected net disbursements for the period encompassed by the drawdown;
      • 4.5.1.3A drawdown at the end of the government’s fiscal year does not exceed the Crown corporation’s need for that fiscal year, for the purpose of preventing appropriated funds from lapsing; and
      • 4.5.1.4Government contracts or agreements between the department and the Crown corporation that provide ongoing payments that contribute significantly to the funding of a Crown corporation include cash provisions consistent with subsections 4.5.1.1 to 4.5.1.3 of this directive.

Payments by departmental bank account: imprest bank accounts

  • 4.6Departmental managers with delegated authority to administer imprest bank accounts are responsible for restricting deposits to these accounts to the following:
    • 4.6.1Funds that establish, replenish or augment the account; and
    • 4.6.2Refunds or repayments of expenditures or advances made from the account.

Payment by acquisition cards

  • 4.7The CFO is responsible for the following:
    • 4.7.1Ensuring that acquisition cards are used when it is economical and feasible to do so, subject to any limitations or restrictions; and
    • 4.7.2Ensuring that management practices and internal controls are in place for the use of acquisition cards, including the standard in Appendix B.

Payment by travel cards

  • 4.8The CFO is responsible for the following:
    • 4.8.1Ensuring that travel cards are used for authorized government travel expenses when it is economical and feasible to do so, subject to any limitations or restrictions;
    • 4.8.2Ensuring that executives and excluded group employees use the travel card for authorized government travel expenses; and
    • 4.8.3Ensuring that management practices and internal controls are in place for the use of travel cards, including the standard in Appendix C.

5. Roles of other government organizations

  • 5.1Not applicable

6. Application

7. References

8. Enquiries

Appendix A: Standard on Payment of Claims Against the Crown and Ex Gratia Payments, Honorariums and gifts for First Nations, Inuit or Métis recipients as defined in Appendix D

A.1 Effective date

  • A.1.1This standard takes effect on .
  • A.1.2This standard replaces the standard on Payment of Claims Against the Crown and Ex Gratia Payments ().

A.2 Standards

  • A.2.1This standard provides details on the requirements set out in subsection 4.4 of the Directive on Payments.
  • A.2.2Standards are as follows:
    • A.2.2.1The CFO is responsible for the following:
      • A.2.2.1.1Establishing standards for claims against the Crown, ex gratia payments, honorariums and gifts to First Nations, Inuit or Métis recipients that address the following:
        • A.2.2.1.1.1The roles and responsibilities of financial management personnel for processing claims, ex gratia payments, honorariums and gifts for First Nations, Inuit or Métis recipients;
        • A.2.2.1.1.2Claims covered by other authorities, governing instruments or policies that are processed pursuant to those other authorities or instruments;
        • A.2.2.1.1.3The process for internally reporting incidents that could result in a claim against the Crown;
        • A.2.2.1.1.4The circumstances where a legal opinion is required regarding a claim or a potential ex gratia payment, in addition to the requirements in subsection A.2.2.2.2; and
        • A.2.2.1.1.5The process for conducting investigations in consultation with departmental security officials; and
      • A.2.2.1.2Seeking deputy head approval of ex gratia payments greater than $2,000;
      • A.2.2.1.3Seeking deputy head approval of honorarium payments to First Nations, Inuit or Métis recipients, when greater than $2,000; and
      • A.2.2.1.4Seeking regular deputy head approval for gifts of $500 or less to First Nations, Inuit or Métis recipients. Seeking specific deputy head approval for gifts of greater than $500 to First Nations, Inuit or Métis recipients.
    • A.2.2.2Senior departmental managers are responsible for the following:
      • A.2.2.2.1Ensuring that details and original copies of documents from the claimant are requested to support his or her claim;
      • A.2.2.2.2Referring claims to departmental legal services to determine whether legal liability exists when the following applies:
        • A.2.2.2.2.1The claim involves legal proceedings;
        • A.2.2.2.2.2A payment of an amount greater than $25,000 is being considered to resolve a claim; or
        • A.2.2.2.2.3The payment may be ex gratia;
      • A.2.2.2.3With the assistance of the departmental security officials as required, conducting an investigation of reported incidents for claims of a Crown servant that include personal property that is damaged, lost, stolen or destroyed while in the performance of one’s duties. These claims are not to be treated as ex gratia payments; and
      • A.2.2.2.4Obtaining a release, as required, from the claimant in consideration of payment.
    • A.2.2.3Departmental managers with delegated authority to make payments for claims against the Crown, ex gratia payments, or honorariums and gifts to First Nations, Inuit or Métis recipients are responsible for the following:
      • A.2.2.3.1In consultation with the CFO where appropriate, deciding whether to make a payment for a claim against the Crown, an ex gratia payment of $2,000 or less, an honorarium to a First Nations, Inuit or Métis recipient of $2,000 or less, or a gift to a First Nations, Inuit or Métis recipient of $500 or less, and ensuring that:
        • A.2.2.3.1.1Reasonable efforts are made to verify that the intended payments are being made only when they are (i) not covered by other authorities, governing instruments, policies or other possible sources of compensation (e.g., statutory or regulatory schemes) or (ii) not filling perceived gaps or compensating for the apparent limitations in the items listed in (i);
        • A.2.2.3.1.2The legal and other merits of the claims, the administrative expediency and cost-effectiveness of any further actions are considered;
        • A.2.2.3.1.3Reasonable efforts are made to ensure that any gift or honorarium provided to a First Nations, Inuit or Métis recipient is consistent with honorariums and gifts provided by other departments, agencies, and organizations in similar circumstances; and
        • A.2.2.3.1.4Possible reductions of payment amounts are considered when the claimant’s actions may have contributed to the damage or loss incurred.

Appendix B: Standard on Acquisition Card Payments

B.1 Effective date

  • B.1.1This standard takes effect on .
  • B.1.2This standard replaces the Directive on Acquisition Cards ().

B.2 Standards

  • B.2.1This standard provides details on the requirements set out in subsection 4.7 of the Directive on Payments.
  • B.2.2Standards are as follows:
    • B.2.2.1The CFO is responsible for establishing standards for the use of acquisition cards as follows:
      • B.2.2.1.1Identifying a departmental acquisition card coordinator;
      • B.2.2.1.2Communicating the responsibilities associated with acquisition cards to the departmental acquisition card coordinator, responsibility centre managers and cardholders;
      • B.2.2.1.3Ensuring the provision of acquisition card documentation and training to cardholders;
      • B.2.2.1.4Defining and communicating the acquisition card payment terms, dollar limits and restrictions on types of purchases, including the following:
        • B.2.2.1.4.1Cards are to be used solely for authorized government business-related purchases of goods and services;
        • B.2.2.1.4.2Convenience cheques, which are drawn on an acquisition card, are used only exceptionally for urgent payments for operational requirements and where there is no other payment alternative;
        • B.2.2.1.4.3Cards, including convenience cheques, are not used for the following:
          • B.2.2.1.4.3.1Operating and maintenance expenses of fleet vehicles, except vehicle licence fees, routine procurement of vehicle supplies for the sole purpose of accumulating an inventory of items (e.g., batteries, tires, oil, filters, spare parts) or when a fleet credit card is not accepted by a supplier;
          • B.2.2.1.4.3.2Travel status-related expenses;
          • B.2.2.1.4.3.3Obtaining cash advances; and
          • B.2.2.1.4.3.4Interdepartmental transactions, except for transactions with CORCAN, which is a special operating agency of Correctional Service Canada;
      • B.2.2.1.5Approving acquisition cards in the name of an organizational asset and ensuring that they are properly secured by establishing separate internal controls and procedures that take into account the unique risks associated with this form of payment; and
      • B.2.2.1.6Ensuring that payment to the acquisition card issuer is made by the due date, or sooner, in order to maximize financial rebates paid to the government.
    • B.2.2.2Departmental acquisition card coordinators are responsible for the following:
      • B.2.2.2.1Issuing and cancelling acquisition cards and any associated convenience cheques by:
        • B.2.2.2.1.1Obtaining a written acknowledgement of responsibilities and obligations from the cardholder prior to issuing an acquisition card and any associated convenience cheques;
        • B.2.2.2.1.2Authorizing the issuance of an acquisition card:
          • B.2.2.2.1.2.1In the name of an individual; or
          • B.2.2.2.1.2.2In the name of an organizational asset as arranged by the Banking Arrangements Directorate of Public Services and Procurement Canada after the approval of the CFO; and
        • B.2.2.2.1.3Cancelling an acquisition card and destroying any associated unused convenience cheques when a cardholder is not respecting their signed acknowledgment of responsibilities and obligations or upon their departure from the department; and
      • B.2.2.2.2Ensuring that the use of acquisition cards, including any convenience cheques, is monitored.
    • B.2.2.3Responsibility centre managers are responsible for the following:
      • B.2.2.3.1Recommending which employees should be cardholders and reasonable credit limits based on planned use; and
      • B.2.2.3.2Ensuring that the card and any associated unused convenience cheques are returned to the departmental acquisition card coordinator upon an employee’s departure.
    • B.2.2.4Cardholders are responsible for the following:
      • B.2.2.4.1Ensuring that their name appears on the card, and that they are the only one who uses it to make authorized government business-related purchases of goods and services, subject to the requirements and established limits in the departmental delegation of spending and financial authorities documents;
      • B.2.2.4.2Ensuring that they are authorized to use the card when it is issued in the name of an organizational asset, and that it is used to pay for acquired goods or services on behalf of the asset;
      • B.2.2.4.3Safeguarding card information and ensuring that the card and any associated convenience cheques are kept in a secure location at all times; and
      • B.2.2.4.4Returning the card and any associated unused convenience cheques to the departmental acquisition card coordinator upon departure from the department, or when requested to do so.

Appendix C: Standard on Travel Cards

C.1 Effective date

  • C.1.1This standard takes effect on .
  • C.1.2This standard replaces the Directive on Travel Cards and Travellers Cheques ().

C.2 Standards

  • C.2.1This standard provides details on the requirements set out in subsection 4.8 of the Directive on Payments.
  • C.2.2Standards are as follows:
    • C.2.2.1The CFO is responsible for establishing standards for the use of travel cards as follows:
      • C.2.2.1.1Identifying a departmental travel card coordinator;
      • C.2.2.1.2Defining and communicating to the departmental travel card coordinator, responsibility centre managers and cardholders the following:
        • C.2.2.1.2.1The responsibilities associated with travel cards;
        • C.2.2.1.2.2The dollar limits of the individual designated travel cards and departmental travel expense cards; and
        • C.2.2.1.2.3Any restrictions on certain types of purchases;
      • C.2.2.1.3Ensuring the provision of travel card documentation and training to cardholders;
      • C.2.2.1.4Communicating that individual designated travel cards are:
        • C.2.2.1.4.1The preferred method to charge authorized government travel expenses; and
        • C.2.2.1.4.2Used solely for expenses related to government travel and pre-approved hospitality-related expenses while on travel status;
      • C.2.2.1.5Recovering, in a timely manner, all charges from the cardholder that the department pays on his or her behalf; and
      • C.2.2.1.6Promptly paying departmental travel expense card statements billed directly to the department, in order to maximize financial rebates paid to the government.
    • C.2.2.2Departmental travel card coordinators are responsible for the following:
      • C.2.2.2.1Issuing and cancelling travel cards for employees and designated personnel by:
        • C.2.2.2.1.1Authorizing the issuance of a travel card, based on the approval of the responsibility centre manager;
        • C.2.2.2.1.2Cancelling a travel card when a cardholder is not respecting his or her signed acknowledgement of responsibilities and obligations, as appropriate; and
        • C.2.2.2.1.3Cancelling a travel card when the responsibility centre manager advises that a cardholder has transferred to another department or has terminated employment;
      • C.2.2.2.2Authorizing all changes to the names on or delivery addresses of the departmental travel expense cards and advising Public Services and Procurement Canada;
      • C.2.2.2.3Authorizing, in consultation with the responsibility centre manager, the following items related to travel card limits:
        • C.2.2.2.3.1All changes to the credit and cash withdrawal limits for travel cards in consideration of card restrictions, operational requirements and risks; and
        • C.2.2.2.3.2In advance and on an exception basis, an increase to the travel card’s limit when expenditures are expected to exceed the limit;
      • C.2.2.2.4Ensuring that Receiver General accountable advance payments are used only in place of a travel card in the following exceptional circumstances:
        • C.2.2.2.4.1An employee, other than an executive or excluded group employee, chooses not to obtain and use an individual designated travel card;
        • C.2.2.2.4.2It is neither feasible nor economical to use a travel card; or
        • C.2.2.2.4.3The ability to withdraw cash using the travel card is restricted or unavailable; and
      • C.2.2.2.5Ensuring that the use of travel cards is monitored.
    • C.2.2.3Responsibility centre managers are responsible for the following:
      • C.2.2.3.1Authorizing a request by an employee for a travel card, reasonable card limits, and any subsequent increases or decreases on these limits based on planned use; and
      • C.2.2.3.2Advising the departmental travel card coordinator that a cardholder has transferred to another department or has terminated employment.
    • C.2.2.4Cardholders are responsible for the following:
      • C.2.2.4.1Acknowledging the responsibilities and obligations for the use of the individual designated travel card at the time the card is requested;
      • C.2.2.4.2Ensuring that their name appears on the travel card and that they are the only one to use it;
      • C.2.2.4.3Ensuring that travel cards are used to pay for only authorized government travel expenses and pre-approved hospitality expenses within the established limits;
      • C.2.2.4.4Ensuring that all charges against an individual designated travel card are legitimate and payable by the cardholder; and
      • C.2.2.4.5Ensuring that card statements are settled by their due date.

Appendix D: Definitions

accountable advance (avance comptable)

Refers to:

  1. a sum of money advanced to a person from an appropriation; and
  2. a sum of money advanced to a person from the sum of money described in paragraph a) for which the person is accountable and includes imprest funds and working capital advances administered under an imprest system. [Accountable Advances Regulations, section 2]
acquisition card (carte d’achat)
A credit card issued under a contract between card issuers and the Government of Canada for the procurement and the payment of goods and services that are authorized official government business transactions.
advance payment (paiement anticipé)
A payment made by or on behalf of His Majesty before the work, delivery of the goods, or rendering of the service has been completed.
appropriation (crédit)
Any authority of Parliament to pay money out of the Consolidated Revenue Fund. [Financial Administration Act, section 2]
assignor (cédant)
An entity to whom a debt is owed or will be owed by the Crown who wishes to transfer the said debt to another party.
authorized government travel expenses (dépenses de voyage du gouvernement autorisées)
Government travel-related charges or cash withdrawals made by the cardholder or authorized person against a travel card or account issued in the name of an individual or a department and in accordance with the requirements and policies issued by the Treasury Board and the appropriate department.
cardholder (détenteur de carte)

In the case of an acquisition card, an employee who is identified by the responsibility centre manager to be issued an acquisition card in his or her name, or, when an employee is assigned an acquisition card for the purpose of acquiring goods or services on behalf of an organizational asset named on the card.

In the case of a travel card, an individual named on the card who is authorized to receive and use the individual designated travel card or departmental travel expense card in accordance with the requirements of this directive and other policy instruments issued by Treasury Board and the individual’s department.

claim (réclamation)
A request for compensation to cover losses, expenditures or damages sustained by the Crown or a claimant.
convenience cheques (chèque de dépannage)
A cheque provided by the credit card issuer and drawn on an acquisition card.
Crown servant (fonctionnaire de l’État)
  • An individual employed (or formerly employed) in a department as defined in section 2 of the Financial Administration Act and to other portions of the federal public administration named in Schedule IV of the Financial Administration Act, in the Canadian Forces and the Royal Canadian Mounted Police;
  • An individual appointed (or formerly appointed) by the Governor in Council or by the Treasury Board or by a minister, except for former and serving directors or officers of Crown corporations;
  • A former and serving prime minister, lieutenant-governor, governor general, minister, deputy head and ministers’ exempt staff;
  • A representative authorized in writing to act on behalf of a serving prime minister, minister or deputy head;
  • An incoming participant or former incoming participant in a program under the Policy on Interchange Canada; or
  • An estate of an individual mentioned above.
departmental travel card coordinator (coordonnateur ministériel des cartes de voyage)
A departmental official who represents a department in all matters related to its participation in the travel card program and who is responsible for acting as the liaison between Public Services and Procurement Canada and the card issuer.
departmental travel expense card (carte ministérielle de frais de voyage)

Comprises the following:

  • An account used to purchase common carrier transportation that is arranged through a government-approved supplier (no card is issued). The account is also used for travel service transaction fees; and
  • A credit card issued in the name of an authorized individual within a responsibility centre that is to be used for authorized government travel expenses by public servants, non-public servants or other persons.
designated personnel (personnel désigné)
Ministers, ministers of state, parliamentary secretaries, and ministers’ exempt staff who may be issued a travel expense card to pay for authorized government travel. Designated personnel do not include members of Parliament, non-public servants, students, consultants or Interchange Canada participants.
drawdown (prélèvement)
The process whereby funds, approved by Parliament through an appropriation, are paid from the Consolidated Revenue Fund to a Crown corporation to cover its expenditures.
First Nations, Inuit or Métis recipient (bénéficiaire des Premières Nations, Inuit ou Métis)
A First Nations, Inuit or Métis individual such as an Elder, Knowledge Keeper, leader or other recognized community representative.
excluded group employees (employés de groupes exclus)
Positions identified by the employer, in accordance with the Public Service Labour Relations Act, as not being represented by a bargaining agent because of the nature of the duties of those positions.
ex gratia payment (paiement à titre gracieux)
A benevolent payment made by the Crown used only when there is no other statutory, regulatory or policy vehicle to make such a payment. The payment is made in the public interest for loss or expenditure incurred where the Crown has no obligation of any kind, no legal liability, and where the claimant has no right of payment and is not entitled to relief in any form.
government travel (voyage du gouvernement)
All travel authorized by the employer. The term is used to refer to the circumstances under which the expenses prescribed in the National Joint Council Travel Directive and other relevant travel requirements may be paid or reimbursed from public funds.
Goods and Services Tax Refundable Advance Account (GST RAA) (Compte des avances remboursables de la TPS (CAR TPS))
Statutory advance account used by departments to record all Goods and Services Tax and Harmonized Sales Tax payable on purchases of goods and services from external parties.
honorariums for First Nations, Inuit or Métis recipient (versements à titre gratuit pour les bénéficiaires des Premières Nations, Inuit ou Métis)
A benevolent payment made by the Crown to First Nations, Inuit, or Métis recipients used only when there is no other statutory, regulatory or policy vehicle to make such a payment. The payment is made to a First Nations, Inuit or Métis recipient, who is not a government employee, to recognize or honour the collaborative efforts made by the recipient with respect to Indigenous ceremonies and other collaborative events or activities with the Government of Canada. The payment can be made where the Crown has no obligation of any kind, no legal liability, and where the recipient has no right of payment and is not entitled to compensation in any form.
imprest bank account (compte bancaire d’avance fixe)
A bank account located in a foreign country set up by the Receiver General for Canada in the name of a department, and funded through an advance issued in compliance with the Accountable Advances Regulations. Departments may make restricted deposits to and issue cheques from this account.
individual designated travel card (carte individuelle de voyage)
A credit card issued to government employees and designated personnel that may be used to pay for authorized government travel expenses.
organizational asset (actif organisationnel)
A high-value mobile asset (excluding motor vehicles), such as a vessel (e.g., ship) or aircraft, that requires frequent large dollar transactions to support its operation.
provincial tax or fee (PTF) (taxe ou droit provincial)

Any tax or fee, other than the provincial sales tax, described as follows:

  1. Any tax of general application payable on a value, price or quantity basis by a purchaser, lessee, user or consumer of tangible personal property or services subject to the tax in respect of the sale, rental, consumption or use of the property or services, except to the extent that the tax is payable in respect of property or services acquired for resale, lease or sublease;
  2. Any fee of general application payable by an owner, user or lessee of any vehicle or item of mobile equipment drawn, propelled or driven by any kind of power in respect of the registration of the vehicle or item or the licensing or certification thereof or in respect of the transfer or renewal of any registration permit, licence or certificate issued for the use of the vehicle or item; and
  3. Any tax of a like nature to a tax described in paragraph (a) or any fee of a like nature to a fee described in paragraph (b) that is from time to time prescribed.
reciprocal taxation agreement (RTA) (accord de réciprocité fiscale (ARF))

An agreement between the federal government and the government of any province or territory that provides, without restricting the generality of the foregoing, for all or any of the following matters:

  1. The payment by His Majesty in right of Canada of any provincial tax or fee imposed or levied under a law of that province that would be payable by His Majesty in right of Canada if that law were applicable thereto;
  2. The payment by His Majesty in right of that province of any tax or fee imposed or levied under the Excise Tax Act that is payable by His Majesty in right of that province and the waiver of the right to a payment in respect of that tax or fee provided in subsections 68.14 or 68.19 of that Act;
  3. The payment by His Majesty in right of Canada to that province or the assignees of that province of amounts determined under the agreement in respect of amounts paid by His Majesty in right of that province and amounts paid by persons identified in the agreement as or on account of any tax imposed under the Excise Tax Act;
  4. The payment by His Majesty in right of Canada of interest on any amount equal to any provincial tax or fee imposed or levied under a law of the province that would be collected by His Majesty in right of Canada if that law were applicable to His Majesty in right of Canada where those amounts have not been remitted or paid to the province at the rate and in the manner and at the time provided for in the applicable law of the province; and
  5. The collection and the remittance by His Majesty in right of Canada of any provincial tax or fee imposed or levied under a law of the province that would be collected pursuant to that law by His Majesty in right of Canada if that law were applicable to His Majesty in right of Canada.

© His Majesty the King in Right of Canada, represented by the President of the Treasury Board, 2017,
ISBN: 978-0-660-09666-7

Expand all Collapse all
Report a problem or mistake on this page
Date modified: