Departmental Results Report 2020–21: Supplementary Information Tables

Reporting on Green Procurement

The Department of Finance Canada is bound by the Federal Sustainable Development Act and was required to develop a 2020 to 2023 Departmental Sustainable Development Strategy (DSDS). The Department of Finance Canada has developed its corresponding 2020-21 DSDS Report, including applicable reporting on green procurement activities. This report can be found on the Department of Finance Canada's website.

Details on transfer payment programs

Over $5M

1. 2020 Hibernia Dividend Backed Annuity Agreement Payment
2. Alternative Payments for Standing Programs
3. Canada Health Transfer
4. Canada Health Transfer
5. Debt Payments on Behalf of Poor Countries to International Organizations
6. Essential Workers Support Fund (Voted)
7. Essential Workers Support Fund (Statutory)
8. Establishment of a Canadian Securities Regulation Regime and Canadian Regulatory Authority
9. Fiscal Equalization
10. Global Risk Institute Grant
11. Payment to the Province of Alberta to Clean up Inactive Oil and Gas Wells
12. Payment to the Province of Newfoundland and Labrador to Support Offshore Energy Sector Workers
13. Payments to Clean up Inactive Oil and Gas Wells
14. Payments to International Development Association (Bretton Woods and Related Agreements Act)
15. Safe Restart Agreement (Voted)
16. Safe Restart Agreement (Statutory)
17. Safe Return to Class Fund (Voted)
18. Safe Return to Class Fund (Statutory)
19. Statutory Subsidies
20. Territorial Formula Financing
21. Youth Allowances Recovery

Under $5M

22. Global Risk Institute – National Pension Hub Grant
23. Indigenous Participant Funding Program

General Information

Name of transfer payment program	2020 Hibernia Dividend Backed Annuity Agreement Payment
Start Date	2020–21
End Date	2020–21
Type of transfer payment	Other transfer payment
Type of appropriation	Voted appropriation
Fiscal year for terms and conditions	2020-21
Link to departmental result(s)	Economic and Fiscal Policy
Link to the department's Program Inventory	Program: Economic Development Policy
Purpose and objectives of transfer payment program	Payment to Newfoundland and Labrador as outlined in the Hibernia Dividend Backed Annuity Agreement, entered into between Canada and the province on April 1, 2019.
Results achieved	Defined annual payment as outlined in Hibernia Dividend Backed Annuity Agreement made to province on time.
Findings of audits completed in 2020–21 achieved	The Office of the Auditor General of Canada has completed its 2020–21 financial audit, and there were no issues identified for this program.
Findings of evaluations completed in 2020–21	Not applicable
Engagement of applicants and recipients in 2020–21	Not applicable

Financial information (dollars)

Type of transfer payment	2018–19 Actual spending	2019–20 Actual spending	2020-21 Planned spending	2020-21 Total authorities available for use	2020-21 Actual spending (authorities used)	Variance (2020–21 actual minus 2020–21 planned)
Total grants	0	0	0	0	0	0
Total contributions	0	0	0	0	0	0
Total other types of transfer payments	0	0	0	109,888,000	102,414,655	102,414,655
Total program	0	0	0	109,888,000	102,414,655	102,414,655
Explanation of variances	The planned spending amount was not finalized in time to be included in the 2020-21 Departmental Plan creating a variance between planned and actual spending. The variance between authorities and actual spending are due to provincial income taxes paid to Newfoundland and Labrador by the Canada Hibernia Holding Corporation that are netted out of the annual Hibernia Dividend Backed Annuity Agreement payment.

General Information

Name of transfer payment program	Alternative Payments for Standing Programs
Start Date	1977
End Date	Ongoing
Type of transfer payment	Other transfer payment (recovery)
Type of appropriation	Statutory commitment (Federal-Provincial Fiscal Arrangements Act, Part VI)
Fiscal year for terms and conditions	2012–13
Link to departmental result(s)	Economic and Fiscal Policy
Link to the department's Program Inventory	Program: Fiscal Arrangements with Provinces and Territories
Purpose and objectives of transfer payment program	The Alternative Payments for Standing Programs is a recovery from the province of Quebec of an additional tax point transfer (13.5 points) above and beyond the tax point transfer that used to be part of the Canada Health Transfer and the Canada Social Transfer. In the 1960s, Quebec chose to use the federal government's contracting-out arrangements for certain federal–provincial programs. Since Quebec, like other provinces, receives its full cash entitlement under the Canada Health Transfer and Canada Social Transfer, the value of these tax points is reimbursed to the Government of Canada each year. Together, the Alternative Payments for Standing Programs and the Youth Allowances Recovery are known as the Quebec Abatement. These arrangements ensure that all provinces and territories are treated the same through cash and tax transfers in support of health and social programs.
Results achieved	Timely and accurate payments and recoveries in 2020–21 met all legislative requirements.
Findings of audits completed in 2020-21	The Office of the Auditor General of Canada has completed its 2020–21 financial audit, and there were no issues identified for this program.
Findings of evaluations completed in 2020–21	Not applicable
Engagement of applicants and recipients in 2020–21	Not applicable

Financial information (dollars)

Type of transfer payment	2018–19 Actual spending	2019–20 Actual spending	2020-21 Planned spending	2020-21 Total authorities available for use	2020-21 Actual spending (authorities used)	Variance (2020–21 actual minus 2020–21 planned)
Total grants	0	0	0	0	0	0
Total contributions	0	0	0	0	0	0
Total other types of transfer payments	(4,132,159,000)	(4,767,184,000)	(4,640,772,000)	(4,569,544,000)	(4,569,544,000)	71,228,000
Total program	(4,132,159,000)	(4,767,184,000)	(4,640,772,000)	(4,569,544,000)	(4,569,544,000)	71,228,000
Explanation of variances	The value of income tax points are correlated to the strength of the provincial economy. There was a downward revision in recoveries reflecting revisions made to estimates of income tax revenues in 2020 and 2021.

General Information

Name of transfer payment program	Canada Health Transfer
Start Date	2004
End Date	Ongoing
Type of transfer payment	Other transfer payment
Type of appropriation	Statutory commitment (Federal-Provincial Fiscal Arrangements, Part V.1)
Fiscal year for terms and conditions	2013–14
Link to departmental result(s)	Economic and Fiscal Policy
Link to the department's Program Inventory	Program: Canada Health Transfer
Purpose and objectives of transfer payment program	The Canada Health Transfer (CHT) provides equal per capita support for health care through cash transfers to provincial and territorial governments. The CHT supports the government's commitment to maintain the Canada Health Act's national criteria (comprehensiveness, universality, portability, accessibility, and public administration), conditions, and prohibitions against user fees and extra–billing. Since 2014–15, the CHT has been distributed on an equal per capita cash basis.
Results achieved	Timely and accurate payments in 2020–21 met all legislative requirements for financial support to provinces and territories.
Findings of audits completed in 2020–21	The Office of the Auditor General of Canada has completed its 2020–21 financial audit, and there were no issues identified for this program.
Findings of evaluations completed in 2020–21	Not applicable
Engagement of applicants and recipients in 2020–21	Not applicable

Financial information (dollars)

Type of transfer payment	2018–19 Actual spending	2019–20 Actual spending	2020-21 Planned spending	2020-21 Total authorities available for use	2020-21 Actual spending (authorities used)	Variance (2020–21 actual minus 2020–21 planned)
Total grants	0	0	0	0	0	0
Total contributions	0	0	0	0	0	0
Total other types of transfer payments	38,567,524,392	40,371,762,839	41,869,693,000	41,880,173,684	41,880,173,684	10,480,684
Total program	38,567,524,392	40,371,762,839	41,869,693,000	41,880,173,684	41,880,173,684	10,480,684
Explanation of variances	The CHT increases in line with the 3-year moving average of nominal GDP growth, with funding guaranteed to increase by a least 3% per year. The CHT increased by 3.71% from 2019–20 to 2020–21 based on this formula. In March 2021, deductions were then made from the 2020-21 CHT, as directed by the Minister of Health, for violations of the extra-billing and user charges provisions of the Canada Health Act. In addition, the Minister of Health authorized certain reimbursements, where provinces had taken the required steps to eliminate extra-billing and user fees in the delivery of public health care.

General Information

Name of transfer payment program	Canada Social Transfer
Start Date	2004
End Date	Ongoing
Type of transfer payment	Other transfer payment
Type of appropriation	Statutory commitment (Federal-Provincial Fiscal Arrangements, Part V.1)
Fiscal year for terms and conditions	2012–13
Link to departmental result(s)	Economic and Fiscal Policy
Link to the department's Program Inventory	Program: Fiscal Arrangements with Provinces and Territories
Purpose and objectives of transfer payment program	The Canada Social Transfer (CST) provides equal per capita cash support to provincial and territorial governments to assist them in financing social assistance and social services, post-secondary education, and programs for children. The CST gives provinces and territories the flexibility to allocate payments to those areas according to their own priorities and supports the government's commitment to prohibit minimum residency requirements for social assistance.
Results achieved	Timely and accurate payments in 2020–21 met all legislative requirements for financial support to provinces and territories.
Findings of audits completed in 2020–21	The Office of the Auditor General of Canada has completed its 2020–21 financial audit, and there were no issues identified for this program.
Findings of evaluations completed in 2020–21	Not applicable
Engagement of applicants and recipients in 2020–21	Not applicable

Financial information (dollars)

Type of transfer payment	2018–19 Actual spending	2019–20 Actual spending	2020-21 Planned spending	2020-21 Total authorities available for use	2020-21 Actual spending (authorities used)	Variance (2020–21 actual minus 2020–21 planned)
Total grants	0	0	0	0	0	0
Total contributions	0	0	0	0	0	0
Total other types of transfer payments	14,160,847,000	14,585,672,000	15,023,242,000	15,023,242,000	15,023,242,000	0
Total program	14,160,847,000	14,585,672,000	15,023,242,000	15,023,242,000	15,023,242,000	0
Explanation of variances	There were no variances between planned and actual spending.

General Information

Name of transfer payment program	Debt Payments on Behalf of Poor Countries to International Organizations
Start Date	2010
End Date	2054
Type of transfer payment	Other transfer payment
Type of appropriation	Statutory commitment (Economic Recovery Act, Section 18(1))
Fiscal year for terms and conditions	2010–11
Link to departmental result(s)	Economic and Fiscal Policy
Link to the department's Program Inventory	Program: Commitments to International Financial Organizations
Purpose and objectives of transfer payment program	The payments compensate international organizations for providing debt relief to lower-income countries.
Results achieved	The payment during the reporting period was made on time and without errors.
Findings of audits completed in 2020-21 achieved	The Office of the Auditor General of Canada has completed its 2020–21 financial audit, and there were no issues identified for this program. An internal audit of financial commitments to international financial institutions is planned and is expected to be completed in December 2021.
Findings of evaluations completed in 2020–21	Not applicable
Engagement of applicants and recipients in 2020–21	Payments under this program are set under a previously negotiated schedule, with technical adjustments made on a 3-year basis to account for fluctuations in interest rate and currency value. No changes were required during the reporting period. Consequently, there was minimal engagement with the International Development Association on this payment. The payments are achieving their purpose of compensating international organizations for providing debt relief to lower-income countries

Financial information (dollars)

Type of transfer payment	2018–19 Actual spending	2019–20 Actual spending	2020-21 Planned spending	2020-21 Total authorities available for use	2020-21 Actual spending (authorities used)	Variance (2020–21 actual minus 2020–21 planned)
Total grants	0	0	0	0	0	0
Total contributions	0	0	0	0	0	0
Total other types of transfer payments	51,200,000	48,080,000	37,894,693	37,894,693	37,894,693	0
Total program	51,200,000	48,080,000	37,894,693	37,894,693	37,894,693	0
Explanation of variances	There were no variances between planned and actual spending.

General Information

Name of transfer payment program	Essential Workers Support Fund (Voted)
Start Date	2020–21
End Date	2020–21
Type of transfer payment	Other transfer payment
Type of appropriation	Voted appropriation (Appropriation Act No. 5, 2020-21, which received Royal Assent on December 10, 2020)
Fiscal year for terms and conditions	2020-21
Link to departmental result(s)	Economic and Fiscal Policy
Link to the department's Program Inventory	Program: Fiscal Arrangements with Provinces and Territories
Purpose and objectives of transfer payment program	Payments from a COVID-19 Essential Workers Support Fund made to provinces and territories in order to cost-share a temporary top-up to the salaries of workers deemed essential in the fight against COVID-19.
Results achieved	Timely and accurate payments in 2020–21 met all legislative requirements for financial support to provinces and territories.
Findings of audits completed in 2020-21	The Office of the Auditor General of Canada has completed its 2020–21 financial audit, and there were no issues identified for this program.
Findings of evaluations completed in 2020–21	Not applicable
Engagement of applicants and recipients in 2020–21	The Government of Canada committed to provide provinces and territories up to $3 billion in support through to COVID-19 Essential Workers Support Fund, to cost-share a temporary top-up to the salaries of workers deemed essential in the fight against COVID-19. The Government of Canada's support through this fund recognized that each jurisdiction is best placed to identify those sectors most in need of wage support and design a program that reflects its unique labour market conditions. With that in mind, provinces and territories were able to determine the design of their program, including recipient eligibility, benefit type and benefit amount. Amounts paid reflect submissions received from provinces and territories outlining the costs of their programming.

Financial information (dollars)

Type of transfer payment	2018–19 Actual spending	2019–20 Actual spending	2020-21 Planned spending	2020-21 Total authorities available for use	2020-21 Actual spending (authorities used)	Variance (2020–21 actual minus 2020–21 planned)
Total grants	0	0	0	0	0	0
Total contributions	0	0	0	0	0	0
Total other types of transfer payments	0	0	0	461,000,011	345,208,780	345,208,780
Total program	0	0	0	461,000,011	345,208,780	345,208,780
Explanation of variances	This new funding was approved in response to the COVID-19 pandemic, therefore it did not enter planned spending for 2020-21.

General Information

Name of transfer payment program	Essential Workers Support Fund (Statutory)
Start Date	2020–21
End Date	2020–21
Type of transfer payment	Other transfer payment
Type of appropriation	Statutory commitment (Financial Administration Act, Paragraph 60.2(2)b)
Fiscal year for terms and conditions	2020-21
Link to departmental result(s)	Economic and Fiscal Policy
Link to the department's Program Inventory	Program: Fiscal Arrangements with Provinces and Territories
Purpose and objectives of transfer payment program	Payments from a COVID-19 Essential Workers Support Fund made to provinces and territories in order to cost-share a temporary top-up to the salaries of workers deemed essential in the fight against COVID-19.
Results achieved	Timely and accurate payments in 2020–21 met all legislative requirements for financial support to provinces and territories.
Findings of audits completed in 2020-21	The Office of the Auditor General of Canada has completed its 2020–21 financial audit, and there were no issues identified for this program.
Findings of evaluations completed in 2020–21	Not applicable
Engagement of applicants and recipients in 2020–21	The Government of Canada committed to provide provinces and territories up to $3 billion in support through to COVID-19 Essential Workers Support Fund, to cost-share a temporary top-up to the salaries of workers deemed essential in the fight against COVID-19. The Government of Canada's support through this fund recognized that each jurisdiction is best placed to identify those sectors most in need of wage support and design a program that reflects its unique labour market conditions. With that in mind, provinces and territories were able to determine the design of their program, including recipient eligibility, benefit type and benefit amount. Amounts paid reflect submissions received from provinces and territories outlining the costs of their programming.

Financial information (dollars)

Type of transfer payment	2018–19 Actual spending	2019–20 Actual spending	2020-21 Planned spending	2020-21 Total authorities available for use	2020-21 Actual spending (authorities used)	Variance (2020–21 actual minus 2020–21 planned)
Total grants	0	0	0	0	0	0
Total contributions	0	0	0	0	0	0
Total other types of transfer payments	0	0	0	2,538,999,989	2,538,999,989	2,538,999,989
Total program	0	0	0	2,538,999,989	2,538,999,989	2,538,999,989
Explanation of variances	This new funding was approved in response to the COVID-19 pandemic, therefore it did not enter planned spending for 2020-21.

General Information

Name of transfer payment program	Establishment of a Canadian Securities Regulation Regime and Canadian Regulatory Authority
Start Date	2009–10
End Date	2020–21
Type of transfer payment	Other transfer payment
Type of appropriation	Statutory commitment (Budget Implementation Act, 2014)
Fiscal year for terms and conditions	2009–10
Link to departmental result(s)	Economic and Fiscal Policy
Link to the department's Program Inventory	Program: Financial Sector Policy
Purpose and objectives of transfer payment program	Under the Memorandum of Agreement Regarding the Cooperative Capital Markets Regulatory System, the Government of Canada committed to make payments to eligible participating provinces and territories for lost net revenue as a result of transitioning to a Cooperative Capital Markets Regulatory System.
Results achieved	The payment during the reporting period was made on time and without errors.
Findings of audits completed in 2020-21	The Office of the Auditor General of Canada has completed its 2020–21 financial audit, and there were no issues identified for this program.
Findings of evaluations completed in 2020–21	Not applicable
Engagement of applicants and recipients in 2020–21	Not applicable

Financial information (dollars)

Type of transfer payment	2018–19 Actual spending	2019–20 Actual spending	2020-21 Planned spending	2020-21 Total authorities available for use	2020-21 Actual spending (authorities used)	Variance (2020–21 actual minus 2020–21 planned)
Total grants	0	0	0	0	0	0
Total contributions	0	0	0	0	0	0
Total other types of transfer payments	0	0	0	40,330,925	40,330,925	40,330,925
Total program	0	0	0	40,330,925	40,330,925	40,330,925
Explanation of variances	The planned spending amount was not finalized in time to be included in the 2020-21 Departmental Plan creating a variance between planned and actual spending.

General Information

Name of transfer payment program	Fiscal Equalization
Start Date	1957
End Date	Ongoing
Type of transfer payment	Other transfer payment
Type of appropriation	Statutory commitment (Federal-Provincial Fiscal Arrangements Act, Part I)
Fiscal year for terms and conditions	2013–14
Link to departmental result(s)	Economic and Fiscal Policy
Link to the department's Program Inventory	Program: Fiscal Arrangements with Provinces and Territories
Purpose and objectives of transfer payment program	Formula–based Equalization payments are made to eligible provincial governments to enable them to provide reasonably comparable levels of public services at reasonably comparable levels of taxation. Equalization payments are unconditional.
Results achieved	Timely and accurate payments in 2020–21 met all legislative requirements for financial support to provinces.
Findings of audits completed in 2020-21	The Office of the Auditor General of Canada has completed its 2020–21 financial audit, and there were no issues identified for this program.
Findings of evaluations completed in 2020–21	Not applicable
Engagement of applicants and recipients in 2020–21	Not applicable

Financial information (dollars)

Type of transfer payment	2018–19 Actual spending	2019–20 Actual spending	2020-21 Planned spending	2020-21 Total authorities available for use	2020-21 Actual spending (authorities used)	Variance (2020–21 actual minus 2020–21 planned)
Total grants	0	0	0	0	0	0
Total contributions	0	0	0	0	0	0
Total other types of transfer payments	18,958,259,000	19,837,259,000	20,572,844,000	20,572,844,000	20,572,844,000	0
Total program	18,958,259,000	19,837,259,000	20,572,844,000	20,572,844,000	20,572,844,000	0
Explanation of variances	There were no variances between planned and actual spending.

General Information

Name of transfer payment program	Global Risk Institute Grant
Start Date	2020–21
End Date	2020–21
Type of transfer payment	Grant
Type of appropriation	Voted appropriation
Fiscal year for terms and conditions	2020–21
Link to departmental result(s)	Economic and Fiscal Policy
Link to the department's Program Inventory	Program: Financial Sector Policy
Purpose and objectives of transfer payment program	To support innovative research in the area of financial risk management
Results achieved	The Global Risk Institute continues to provide innovative research in the area of financial risk management.
Findings of audits completed in 2020-21	The Office of the Auditor General of Canada has completed its 2020–21 financial audit, and there were no issues identified for this program.
Findings of evaluations completed in 2020–21	Not applicable
Engagement of applicants and recipients in 2020–21	Not applicable

Financial information (dollars)

Type of transfer payment	2018–19 Actual spending	2019–20 Actual spending	2020-21 Planned spending	2020-21 Total authorities available for use	2020-21 Actual spending (authorities used)	Variance (2020–21 actual minus 2020–21 planned)
Total grants	0	0	0	12,500,000	12,500,000	12,500,000
Total contributions	0	0	0	0	0	0
Total other types of transfer payments	0	0	0	0	0	0
Total program	0	0	0	12,500,000	12,500,000	12,500,000
Explanation of variances	The planned spending amount was not finalized in time to be included in the 2020-21 Departmental Plan creating a variance between planned and actual spending.

General Information

Name of transfer payment program	Payment to the Province of Alberta to Clean up Inactive Oil and Gas Wells
Start Date	2020–21
End Date	2020–21
Type of transfer payment	Other transfer payment
Type of appropriation	Voted appropriation (approved under Appropriation Act No. 5, 2020-21, which received Royal Assent on December 10, 2020)
Fiscal year for terms and conditions	2020-21
Link to departmental result(s)	Economic and Fiscal Policy
Link to the department's Program Inventory	Program: Fiscal Arrangements with Provinces and Territories
Purpose and objectives of transfer payment program	As part of Canada's COVID-19 Economic Response Plan, this transfer payment was made to the Province of Alberta to maintain employment in the energy sector, while also addressing environmental liabilities..
Results achieved	To date, the payment has supported approximately 1,900 jobs and supported closure work on over 20,000 well sites.
Findings of audits completed in 2020-21	The Office of the Auditor General of Canada has completed its 2020–21 financial audit, and there were no issues identified for this program.
Findings of evaluations completed in 2020–21	Not applicable
Engagement of applicants and recipients in 2020–21	As part of the payment agreement, federal and provincial officials have established a monitoring committee which allows federal officials to track the implementation and receive regular updates on the results achieved by the transfer payment.

Financial information (dollars)

Type of transfer payment	2018–19 Actual spending	2019–20 Actual spending	2020-21 Planned spending	2020-21 Total authorities available for use	2020-21 Actual spending (authorities used)	Variance (2020–21 actual minus 2020–21 planned)
Total grants	0	0	0	0	0	0
Total contributions	0	0	0	0	0	0
Total other types of transfer payments	0	0	0	1,000,000,000	1,000,000,000	1,000,000,000
Total program	0	0	0	1,000,000,000	1,000,000,000	1,000,000,000
Explanation of variances	This new funding was approved in response to the COVID-19 pandemic, therefore it did not enter planned spending for 2020-21.

General Information

Name of transfer payment program	Payment to the Province of Newfoundland and Labrador to Support Offshore Energy Sector Workers
Start Date	2020–21
End Date	2020–21
Type of transfer payment	Other transfer payment
Type of appropriation	Statutory commitment (Financial Administration Act, Paragraph 60.2(2)b
Fiscal year for terms and conditions	2020–21
Link to departmental result(s)	Economic and Fiscal Policy
Link to the department's Program Inventory	Program: Fiscal Arrangements with Provinces and Territories
Purpose and objectives of transfer payment program	As part of Canada's COVID-19 economic response plan, this transfer payment was made to support workers in the offshore energy sector, while also advancing environmental benefits and co-benefits.
Results achieved	To date, the payment has supported approximately 500 workers in the offshore energy sector.
Findings of audits completed in 2020-21	The Office of the Auditor General of Canada has completed its 2020–21 financial audit, and there were no issues identified for this program.
Findings of evaluations completed in 2020–21	Not applicable
Engagement of applicants and recipients in 2020–21	As part of the payment agreement, federal and provincial officials have established a monitoring committee which allows federal officials to track the implementation and receive regular updates on the results achieved by the transfer payment.

Financial information (dollars)

Type of transfer payment	2018–19 Actual spending	2019–20 Actual spending	2020-21 Planned spending	2020-21 Total authorities available for use	2020-21 Actual spending (authorities used)	Variance (2020–21 actual minus 2020–21 planned)
Total grants	0	0	0	0	0	0
Total contributions	0	0	0	0	0	0
Total other types of transfer payments	0	0	0	320,000,000	320,000,000	320,000,000
Total program	0	0	0	320,000,000	320,000,000	320,000,000
Explanation of variances	This new funding was approved in response to the COVID-19 pandemic, therefore it did not enter planned spending for 2020-21.

General Information

Name of transfer payment program	Payments to Clean up Inactive Oil and Gas Wells
Start Date	2020–21
End Date	2020–21
Type of transfer payment	Other transfer payment
Type of appropriation	Statutory commitment (Financial Administration Act, Paragraph 60.2(2)b)
Fiscal year for terms and conditions	2020-21
Link to departmental result(s)	Economic and Fiscal Policy
Link to the department's Program Inventory	Program: Fiscal Arrangements with Provinces and Territories
Purpose and objectives of transfer payment program	As part of Canada's COVID-19 Economic Response Plan, transfer payments were made to the Provinces of Saskatchewan and British Columbia to maintain employment in the energy sector, while also addressing environmental liabilities.
Results achieved	To date, 348 jobs in Saskatchewan and 90 jobs in British Columbia have been supported from these transfer payments.
Findings of audits completed in 2020-21	The Office of the Auditor General of Canada has completed its 2020–21 financial audit, and there were no issues identified for this program.
Findings of evaluations completed in 2020–21	Not applicable
Engagement of applicants and recipients in 2020–21	As part of the payment agreement, federal and provincial officials have established monitoring committees for each respective payment agreement, which allows federal officials to track the implementation and receive regular updates on the results achieved by the transfer payments.

Financial information (dollars)

Type of transfer payment	2018–19 Actual spending	2019–20 Actual spending	2020-21 Planned spending	2020-21 Total authorities available for use	2020-21 Actual spending (authorities used)	Variance (2020–21 actual minus 2020–21 planned)
Total grants	0	0	0	0	0	0
Total contributions	0	0	0	0	0	0
Total other types of transfer payments	0	0	0	520,000,000	520,000,000	520,000,000
Total program	0	0	0	520,000,000	520,000,000	520,000,000
Explanation of variances	This new funding was approved in response to the COVID-19 pandemic, therefore it did not enter planned spending for 2020-21.

General Information

Name of transfer payment program	Payments to International Development Association
Start Date	1960
End Date	Ongoing
Type of transfer payment	Other transfer payment
Type of appropriation	Statutory commitment (Bretton Woods and Related Agreements Act)
Fiscal year for terms and conditions	2014–15
Link to departmental result(s)	Economic and Fiscal Policy
Link to the department's Program Inventory	Program: Commitments to International Financial Organizations
Purpose and objectives of transfer payment program	This program provides payments to allow the International Development Association (IDA) to disburse concessional financing for development projects and programs in the world's poorest countries.
Results achieved	The payment during the reporting period was made on time and without errors.
Findings of audits completed in 2020-21	The Office of the Auditor General of Canada has completed its 2020–21 financial audit, and there were no issues identified for this program.
Findings of evaluations completed in 2020–21	Not applicable
Engagement of applicants and recipients in 2020–21	During the reporting period, Canadian officials engaged with IDA management and consulted with other IDA donors as part of the negotiations for the 20th replenishment of the IDA.

Financial information (dollars)

Type of transfer payment	2018–19 Actual spending	2019–20 Actual spending	2020-21 Planned spending	2020-21 Total authorities available for use	2020-21 Actual spending (authorities used)	Variance (2020–21 actual minus 2020–21 planned)
Total grants	0	0	0	0	0	0
Total contributions	0	0	0	0	0	0
Total other types of transfer payments	441,610,000	441,610,000	423,240,000	423,240,000	423,240,000	0
Total program	441,610,000	441,610,000	423,240,000	423,240,000	423,240,000	0
Explanation of variances	There were no variances between planned and actual spending.

General Information

Name of transfer payment program	Safe Restart Agreement (Voted)
Start Date	2020–21
End Date	2020–21
Type of transfer payment	Other transfer payment
Type of appropriation	Voted appropriation (Appropriation Act No. 5, 2020-21, Appropriation Act No. 5, 2020-21)
Fiscal year for terms and conditions	2020–21
Link to departmental result(s)	Economic and Fiscal Policy
Link to the department's Program Inventory	Program: Fiscal Arrangements with Provinces and Territories
Purpose and objectives of transfer payment program	Payments are made to provinces and territories to help them safely restart their economies and increase Canada's capacity to prepare for possible future waves of COVID-19. and providing continued support for testing, contact tracing and data management.
Results achieved	Timely and accurate payments in 2020–21 met all legislative requirements for financial support to provinces and territories.
Findings of audits completed in 2020-21	The Office of the Auditor General of Canada has completed its 2020–21 financial audit, and there were no issues identified for this program.
Findings of evaluations completed in 2020–21	Not applicable
Engagement of applicants and recipients in 2020–21	Funding under the Safe Restart Agreement was allocated for seven priority areas, which were identified in collaboration with provinces and territories. Under each priority area, the federal government and provincial and territorial governments committed to upholding co-developed conditions for the usage of the funding. Premiers submitted letters to the Prime Minister outlining how they would utilize the funding to meet these co-developed conditions, in order to access the first payment.

Financial information (dollars)

Type of transfer payment	2018–19 Actual spending	2019–20 Actual spending	2020-21 Planned spending	2020-21 Total authorities available for use	2020-21 Actual spending (authorities used)	Variance (2020–21 actual minus 2020–21 planned)
Total grants	0	0	0	0	0	0
Total contributions	0	0	0	0	0	0
Total other types of transfer payments	0	0	0	700,000,000	700,000,000	700,000,000
Total program	0	0	0	700,000,000	700,000,000	700,000,000
Explanation of variances	This new funding was approved in response to the COVID-19 pandemic, therefore it did not enter planned spending for 2020-21.

General Information

Name of transfer payment program	Safe Restart Agreement (Statutory)
Start Date	2020–21
End Date	2020–21
Type of transfer payment	Other transfer payment
Type of appropriation	Statutory commitment (Financial Administration Act, Paragraph 60.2(2)b)
Fiscal year for terms and conditions	2020–21
Link to departmental result(s)	Economic and Fiscal Policy
Link to the department's Program Inventory	Program: Fiscal Arrangements with Provinces and Territories
Purpose and objectives of transfer payment program	Payments are made to provinces and territories to help them safely restart their economies and increase Canada's capacity to prepare for possible future waves of COVID-19.
Results achieved	Timely and accurate payments in 2020–21 met all legislative requirements for financial support to provinces and territories.
Findings of audits completed in 2020-21	The Office of the Auditor General of Canada has completed its 2020–21 financial audit, and there were no issues identified for this program.
Findings of evaluations completed in 2020–21	Not applicable
Engagement of applicants and recipients in 2020–21	Funding under the Safe Restart Agreement was allocated for seven priority areas, which were identified in collaboration with provinces and territories. Under each priority area, the federal government and provincial and territorial governments committed to upholding co-developed conditions for the usage of the funding. Premiers submitted letters to the Prime Minister outlining how they would utilize the funding to meet these co-developed conditions, in order to access the first payment.

Financial information (dollars)

Type of transfer payment	2018–19 Actual spending	2019–20 Actual spending	2020-21 Planned spending	2020-21 Total authorities available for use	2020-21 Actual spending (authorities used)	Variance (2020–21 actual minus 2020–21 planned)
Total grants	0	0	0	0	0	0
Total contributions	0	0	0	0	0	0
Total other types of transfer payments	0	0	0	12,276,726,000	12,276,726,000	12,276,726,000
Total program	0	0	0	12,276,726,000	12,276,726,000	12,276,726,000
Explanation of variances	This new funding was approved in response to the COVID-19 pandemic, therefore it did not enter planned spending for 2020-21.

General Information

Name of transfer payment program	Safe Return to Class Fund (Voted)
Start Date	2020–21
End Date	2020–21
Type of transfer payment	Other transfer payment
Type of appropriation	Voted appropriation (Appropriation Act No. 5, 2020-21, which received Royal Assent on December 10, 2020)
Fiscal year for terms and conditions	2020–21
Link to departmental result(s)	Economic and Fiscal Policy
Link to the department's Program Inventory	Program: Fiscal Arrangements with Provinces and Territories
Purpose and objectives of transfer payment program	Payments are made to provinces and territories to support the costs of adapting the education sector to ensure a safe return to class throughout the 2020-21 school year.
Results achieved	Timely and accurate payments in 2020–21 met all legislative requirements for financial support to provinces and territories.
Findings of audits completed in 2020-21	The Office of the Auditor General of Canada has completed its 2020–21 financial audit, and there were no issues identified for this program.
Findings of evaluations completed in 2020–21	Not applicable
Engagement of applicants and recipients in 2020–21	The funding was provided to provinces and territories upon receipt by the Prime Minister of a letter from any Premier needing to draw down the funding.

Financial information (dollars)

Type of transfer payment	2018–19 Actual spending	2019–20 Actual spending	2020-21 Planned spending	2020-21 Total authorities available for use	2020-21 Actual spending (authorities used)	Variance (2020–21 actual minus 2020–21 planned)
Total grants	0	0	0	0	0	0
Total contributions	0	0	0	0	0	0
Total other types of transfer payments	0	0	0	1,000,000,000	1,000,000,000	1,000,000,000
Total program	0	0	0	1,000,000,000	1,000,000,000	1,000,000,000
Explanation of variances	This new funding was approved in response to the COVID-19 pandemic, therefore it did not enter planned spending for 2020-21.

General Information

Name of transfer payment program	Safe Return to Class Fund (Statutory)
Start Date	2020–21
End Date	2020–21
Type of transfer payment	Other transfer payment
Type of appropriation	Statutory commitment (Financial Administration Act, Paragraph 60.2(2)b)
Fiscal year for terms and conditions	2020–21
Link to departmental result(s)	Economic and Fiscal Policy
Link to the department's Program Inventory	Program: Fiscal Arrangements with Provinces and Territories
Purpose and objectives of transfer payment program	Payments are made to provinces and territories to support the costs of adapting the education sector to ensure a safe return to class throughout the 2020-21 school year.
Results achieved	Timely and accurate payments in 2020–21 met all legislative requirements for financial support to provinces and territories.
Findings of audits completed in 2020-21	The Office of the Auditor General of Canada has completed its 2020–21 financial audit, and there were no issues identified for this program.
Findings of evaluations completed in 2020–21	Not applicable
Engagement of applicants and recipients in 2020–21	The funding was provided to provinces and territories as a block transfer following receipt of a letter from the Council of the Federation accepting the proposal of the Safe Return to Class Fund on behalf of all provinces and territories.

Financial information (dollars)

Type of transfer payment	2018–19 Actual spending	2019–20 Actual spending	2020-21 Planned spending	2020-21 Total authorities available for use	2020-21 Actual spending (authorities used)	Variance (2020–21 actual minus 2020–21 planned)
Total grants	0	0	0	0	0	0
Total contributions	0	0	0	0	0	0
Total other types of transfer payments	0	0	0	1,000,000,000	1,000,000,000	1,000,000,000
Total program	0	0	0	1,000,000,000	1,000,000,000	1,000,000,000
Explanation of variances	This new funding was approved in response to the COVID-19 pandemic, therefore it did not enter planned spending for 2020-21.

General Information

Name of transfer payment program	Statutory Subsidies
Start Date	1867
End Date	Ongoing
Type of transfer payment	Other transfer payment
Type of appropriation	Statutory commitment (Constitution Act 1867; Constitution Act 1982; and other statutory authorities)
Fiscal year for terms and conditions	1996–97
Link to departmental result(s)	Economic and Fiscal Policy
Link to the department's Program Inventory	Program: Fiscal Arrangements with Provinces and Territories
Purpose and objectives of transfer payment program	The statutory subsidies provide a source of funding to provinces in accordance with their terms of entry into Confederation
Results achieved	Timely and accurate payments in 2020–21 met all legislative requirements for financial support to provinces.
Findings of audits completed in 2020-21	The Office of the Auditor General of Canada has completed its 2020–21 financial audit, and there were no issues identified for this program.
Findings of evaluations completed in 2020–21	Not applicable
Engagement of applicants and recipients in 2020–21	Not applicable

Financial information (dollars)

Type of transfer payment	2018–19 Actual spending	2019–20 Actual spending	2020-21 Planned spending	2020-21 Total authorities available for use	2020-21 Actual spending (authorities used)	Variance (2020–21 actual minus 2020–21 planned)
Total grants	0	0	0	0	0	0
Total contributions	0	0	0	0	0	0
Total other types of transfer payments	42,483,704	42,643,709	42,643,709	42,639,121	42,639,121	(4,588)
Total program	42,483,704	42,643,709	42,643,709	42,639,121	42,639,121	(4,588)
Explanation of variances	Population estimates used to calculate the Statutory Subsidies for three provinces (Manitoba, Saskatchewan, and Alberta) are based on the five-year Census or intercensal estimates that are updated each year. Population estimates for the remaining seven provinces are based on the 10-year Census (currently Census 2011 population estimates until Census 2021 population data are incorporated in 2023). The variance in 2020–21 figures is due to the annual update to the intercensal estimates.

General Information

Name of transfer payment program	Territorial Formula Financing
Start Date	1985
End Date	Ongoing
Type of transfer payment	Other transfer payment
Type of appropriation	Statutory commitment (Federal-Provincial Fiscal Arrangements Act, Part I.1)
Fiscal year for terms and conditions	2013–14
Link to departmental result(s)	Economic and Fiscal Policy
Link to the department's Program Inventory	Program: Fiscal Arrangements with Provinces and Territories
Purpose and objectives of transfer payment program	Territorial Formula Financing payments are made to territorial governments to provide the resources they need to deliver services comparable to those delivered by provincial governments, taking into account the high costs and unique challenges in the North. Territorial Formula Financing payments are unconditional.
Results achieved	Timely and accurate payments in 2020–21 met all legislative requirements for financial support to territories.
Findings of audits completed in 2020-21	The Office of the Auditor General of Canada has completed its 2020–21 financial audit, and there were no issues identified for this program.
Findings of evaluations completed in 2020–21	Not applicable
Engagement of applicants and recipients in 2020–21	Not applicable

Financial information (dollars)

Type of transfer payment	2018–19 Actual spending	2019–20 Actual spending	2020-21 Planned spending	2020-21 Total authorities available for use	2020-21 Actual spending (authorities used)	Variance (2020–21 actual minus 2020–21 planned)
Total grants	0	0	0	0	0	0
Total contributions	0	0	0	0	0	0
Total other types of transfer payments	3,785,321,565	3,948,402,899	4,180,225,221	4,180,225,221	4,180,225,221	0
Total program	3,785,321,565	3,948,402,899	4,180,225,221	4,180,225,221	4,180,225,221	0
Explanation of variances	This new funding was approved in response to the COVID-19 pandemic, therefore it did not enter planned spending for 2020-21.

General Information

Name of transfer payment program	Youth Allowances Recovery
Start Date	1964
End Date	Ongoing
Type of transfer payment	Other transfer payment (recovery)
Type of appropriation	Statutory commitment (Federal-Provincial Fiscal Revision Act, 1964)
Fiscal year for terms and conditions	1973–74
Link to departmental result(s)	Economic and Fiscal Policy
Link to the department's Program Inventory	Program: Fiscal Arrangements with Provinces and Territories
Purpose and objectives of transfer payment program	The Youth Allowances Recovery is a recovery from the province of Quebec of an additional tax point transfer (3 points) above and beyond the tax point transfer that used to be part of the Canada Health Transfer and the Canada Social Transfer. In the 1960s, Quebec chose to use the federal government's contracting–out arrangements for certain federal–provincial programs. Quebec continues to receive the value of these tax points through its own income tax system and reimburses the Government of Canada for the discontinued programs for which it had received a tax point transfer. Together, the Alternative Payments for Standing Programs and the Youth Allowances Recovery are known as the Quebec Abatement. These arrangements ensure that all provinces and territories are treated the same through cash and tax transfers in support of health and social programs.
Results achieved	Timely and accurate payments and recoveries in 2020–21 met all legislative requirements.
Findings of audits completed in 2020-21	The Office of the Auditor General of Canada has completed its 2020–21 financial audit, and there were no issues identified for this program.
Findings of evaluations completed in 2020–21	Not applicable
Engagement of applicants and recipients in 2020–21	Not applicable

Financial information (dollars)

Type of transfer payment	2018–19 Actual spending	2019–20 Actual spending	2020-21 Planned spending	2020-21 Total authorities available for use	2020-21 Actual spending (authorities used)	Variance (2020–21 actual minus 2020–21 planned)
Total grants	0	0	0	0	0	0
Total contributions	0	0	0	0	0	0
Total other types of transfer payments	(914,124,930)	(1,043,882,172)	(1,024,033,000)	(1,012,720,677)	(1,012,720,677)	11,312,323
Total program	(914,124,930)	(1,043,882,172)	(1,024,033,000)	(1,012,720,677)	(1,012,720,677)	11,312,323
Explanation of variances	The value of income tax points are correlated to the strength of the provincial economy. There was a downward revision in recoveries reflecting revisions to estimates of income tax revenues in 2020.

General Information

Name of transfer payment program	Global Risk Institute – National Pension Hub Grant
Start Date	2020–21
End Date	2020–21
Type of transfer payment	Grant
Type of appropriation	Voted appropriation
Fiscal year for terms and conditions	2020-21
Link to departmental result(s)	Economic and Fiscal Policy
Link to the department's Program Inventory	Program: Financial Sector Policy
Purpose and objectives of transfer payment program	To support pension research focused on improving retirement savings outcomes for Canadians and developing solutions to pension challenges, by providing funds to the National Pension Hub.
Results achieved	The Nation Pension Hub continues to fund research projects at varying stages of completion, establishing a sustainable pipeline of independent and objective pension research to produce pension-focused and industry relevant research and insights.
Findings of audits completed in 2020-21	The Office of the Auditor General of Canada has completed its 2020–21 financial audit, and there were no issues identified for this grant.
Findings of evaluations completed in 2020–21	Not applicable
Engagement of applicants and recipients in 2020–21	Not applicable

Financial information (dollars)

Type of transfer payment	2018–19 Actual spending	2019–20 Actual spending	2020-21 Planned spending	2020-21 Total authorities available for use	2020-21 Actual spending (authorities used)	Variance (2020–21 actual minus 2020–21 planned)
Total grants	0	0	0	150,000	150,000	150,000
Total contributions	0	0	0	0	0	0
Total other types of transfer payments	0	0	0	0	0	0
Total program	0	0	0	150,000	150,000	150,000
Explanation of variances	The planned spending amount was not finalized in time to be included in the 2020-21 Departmental Plan creating a variance between planned and actual spending.

General Information

Name of transfer payment program	Indigenous Participant Funding Program
Start Date	Ongoing
End Date	Contribution
Type of transfer payment	Voted appropriation
Type of appropriation	Voted appropriation
Fiscal year for terms and conditions	2020-21
Link to departmental result(s)	Economic and Fiscal Policy
Link to the department's Program Inventory	Program: Economic Development Policy
Purpose and objectives of transfer payment program	To help ensure Indigenous Peoples have sufficient financial resources to participate in departmental activities, such as consultations, engagement processes, and other initiatives, consistent with the Government of Canada's priorities related to Indigenous reconciliation and economic development. Non-repayable contributions: repayment of funds is not required.
Results achieved	Timely and accurate payments in 2020–21 to all recipients of the Indigenous Participation Funding Program.
Findings of audits completed in 2020-21	The Office of the Auditor General of Canada has completed its 2020–21 financial audit, and there were no issues identified for this program.
Findings of evaluations completed in 2020–21	Not applicable
Engagement of applicants and recipients in 2020–21	Established 44 contribution agreements with Indigenous groups in 2020-21 and tracked the timely reimbursement of activities, contributing to results of the program.

Financial information (dollars)

Type of transfer payment	2018–19 Actual spending	2019–20 Actual spending	2020-21 Planned spending	2020-21 Total authorities available for use	2020-21 Actual spending (authorities used)	Variance (2020–21 actual minus 2020–21 planned)
Total grants	0	0	0	0	0	0
Total contributions	0	0	0	10,000,000	405,867	405,867
Total other types of transfer payments	0	0	0	0	0	0
Total program	0	0	0	10,000,000	405,867	405,867
Explanation of variances	The planned spending amount was not finalized in time to be included in the 2020-21 Departmental Plan creating a variance between planned and actual spending. This funding was provided to support the participation of Indigenous groups in the Department's engagement process on Indigenous economic participation in Trans Mountain. After delays due to COVID-19, Step 2 of the engagement process was extended into 2021-22. The vast majority of groups will not request reimbursements under contribution agreements signed for this process until 2021-22, when Step 2 ends. This resulted in lower actual spending in contribution payments in 2020-21 than what was approved in authorities.

Gender-based analysis plus

Table 1: Institutional GBA Plus Capacity

Over the course of 2020-21, the Department continued to advance the Government's commitment to fairness and equality through gender budgeting (including GBA Plus) and fulfilled the requirements of the Canadian Gender Budgeting Act, in support of Canada's long-term sustainable and inclusive growth. This work was led by the Economic and Fiscal Policy Branch, under the responsibility of the Associate ADM, and continued to be supported by an executive level Department wide Gender Budgeting Advisory Committee.

In line with this commitment, and consistent with the Act, all budgetary and off-cycle proposals in 2020-21 continued to be informed by gender and diversity analysis (GBA Plus). This helped ensure that funding decisions were made with the understanding of how diverse groups of Canadians would be affected and that the COVID-19 Economic Response Plan, the 2020 Fall Economic Statement, and Budget 2021 supported those most affected by the pandemic and addressed long-standing inequalities. To support this work, the Task Force on Women in the Economy was established to advise the Deputy Prime Minister and Minister of Finance and the Associate Minister of Finance on policies and measures to support women's employment.

In 2020-21, amid the challenges COVID-19 presented, the Department continued to work to strengthen the quality of gender and diversity analysis performed as part of the policy development and budgeting processes, with particular focus on GBA Plus timing, responsive approaches and data sources. Additionally, the Gender Results Framework Placemat continued to support decision-making and was adapted to understand and respond to the gender and diversity implications of COVID-19.

The Department also built upon its existing gender and diversity analysis capacity through the introduction of the new Quality of Life Framework. This Framework extends reporting on who is affected by budget proposals with a more thorough assessment of the nature of the expected impacts based on key determinants of quality of life now and into the future; such as prosperity, health, environment, social cohesion and good governance. This expanded analysis informed the development of Budget 2021's Impacts Report, which replaced the Gender Report. The Quality of Life framework will continue to reinforce GBA Plus and support evidence-based decision-making about government priorities and investments.

Table 2 (A): Gender and Diversity Impacts, by Program

Core Responsibility: Economic and Fiscal Policy

Economic and fiscal policy, planning and forecasting

Target Population: All Canadians

Distribution of Benefits:

by Gender^{Footnote 1}

by Income Level^{Footnote 2}

by Age Group^{Footnote 3}

Key Impacts: Other

All budgetary and off-cycle proposals are informed by gender and diversity analysis and this analysis is reviewed and considered as part of the Department's challenge function. Annex 4 of Budget 2021 summarizes the impacts of budget decisions on different demographics including the impacts on different genders, income levels and generations. Additionally, the Impacts Report, Annex 5 of Budget 2021 provides summaries of impacts for each new budget initiative. The first section of Annex 5 identifies measures expected to advance a pillar under the Gender Results Framework. Some key actions include:

• Establishing a Canada-Wide Early Learning and Child Care System, including Indigenous Early Learning and Child Care ($29 800 million)
• Supporting Entrepreneurs, Including Equity Deserving Entrepreneurs ($101 million)
• Supporting Black Entrepreneurs ($52 million)
• Advancing a National Action Plan to End Gender-Based Violence ($601 million)

In 2020-21, the Economic and Fiscal Policy branch provided secretariat support to the Minister and the work of the Task Force on Women in the Economy towards supporting a robust, inclusive and feminist recovery. Additionally, progress was made in 2020-21 to develop and integrate a Quality of Life Framework. This Framework allowed the Department to understand both who is likely to be affected by Budget 2021 measures as well as how they are expected to be affected, measured in terms of their quality of life.

Supplementary Information Sources:

In 2020-21, consideration of gender and diversity impacts (GBA Plus) continued to inform both budget and off-cycle decision-making. Key publications include:

• Economic and Fiscal Updates
  • Economic and Fiscal Snapshot, July 2020:
    • GBA Plus Summary and Highlights of Canada's COVID-19 Economic Response Plan
    • Annex 1 GBA Plus Summary for Canada's COVID-19 Economic Response Plan
  • Fall Economic Statement, November 2020:
    • Gender Equality and diversity information boxes are placed throughout the Statementto present statistics on how COVID-19 and related public health measures, policies and programs have affected diverse Canadians, aligning with the themes of the Gender Results Framework.
    • Annex 3: GBA Plus Summary for the Fall Economic Statement
• Budget 2021
  • Annex 4 - the Gender, Diversity, and Quality of Life Statement includes a stock-take of the Gender Results Framework and aggregate gender and diversity statistics of Budget 2021.
  • Annex 5 - the Impacts Report builds on the 2019 Gender Report and describes each new budget measure's expected gender and diversity impacts as an assessment of expected quality of life impacts.

Additionally, the Department released its consultation document on the new Quality of Life Framework. Measuring What Matters – Toward a Quality of Life Strategy for Canada describes the Framework and its relationship to GBA Plus.

GBA Plus Data Collection Plan:

The Department is reviewing its budget submission guidance and templates on GBA Plus and Quality of Life. Revised templates and guidance will continue to support analyses that consider both who is affected by a proposal, as well as how, in accordance with a variety of quality of life domains.

Additionally, the Department has included funding in each federal budget since 2016 to support efforts to improve disaggregated data availability across the government. For example, Budget 2021 included $172 million over five years for Statistics Canada to implement a Disaggregated Data Action Plan that will fill data and knowledge gaps. This funding will support more representative data collection, enhance statistics on diverse populations, and support the government's, and society's, efforts to address systemic racism, gender gaps — including the power gaps between men and women — and to bring fairness and inclusion considerations into decision making.

* 2020-21 or most recent

Table 2 (B): Gender and Diversity Impacts, by Program

Core Responsibility: Economic and Fiscal Policy

Tax Policy and Legislation

Target Population: All Canadians

Distribution of Benefits:

by Gender

by Income Level

by Age Group

Key Impacts: Other

Not available

GBA Plus Data Collection Plan:

Pursuant to the reporting requirements of the Canadian Gender Budgeting Act, GBA Plus studies have been published as part of the 2019, 2020 and 2021 Reports on Federal Tax Expenditures. The 2019 and 2020 studies focused on differential impacts by gender, while the 2021 study focused on differential impacts by other identity factors, providing a snapshot in time of the differential impacts of the federal personal income tax system by age group, income group, family type and area of residence.

Table 2 (C): Gender and Diversity Impacts, by Program

Core Responsibility: Economic and Fiscal Policy

Tax Collection and Administration Agreements

Target Population: All Canadians

Distribution of Benefits:

by Gender

by Income Level

by Age Group

Key Impacts: Other

Not available

GBA Plus Data Collection Plan:

Nothing to report for 2020-21.

Table 2 (D): Gender and Diversity Impacts, by Program

Core Responsibility: Economic and Fiscal Policy

Transfer Policy

Target Population: All Canadians

Distribution of Benefits:

by Gender

by Income Level

by Age Group

Key Impacts: Other

The department administered over $81 billion in major transfers to provinces and territories in 2020-21, via four main transfer programs: the Canada Health Transfer (CHT), the Canada Social Transfer (CST), Equalization, and Territorial Formula Financing (TFF). These transfer payments support provincial and territorial health, education and other social programs that serves Canadians across diverse social and economic backgrounds in these jurisdictions.

GBA Plus Data Collection Plan:

Finance Canada does not collect GBA Plus data related to federal transfers, as these transfers are unconditional; provinces and territories are responsible for all public reporting on the gender and diversity impacts of their programs and initiatives.

Definitions

Target Population: See Finance Canada definition of Target Group in the following document: User Instructions for the GBA Plus Departmental Summary – Budget 2020 - Canada.ca

Gender Scale:

• First group: Predominantly men (e.g. 80 per cent or more men)
• Second group: 60 per cent - 79 per cent men
• Third group: Broadly gender-balanced
• Forth group: 60 per cent - 79 per cent women
• Fifth group: Predominantly women (e.g. 80 per cent or more women)

Income Level Scale:

• First group: Strongly benefits low income individuals (Strongly progressive)
• Second group: Somewhat benefits low income individuals (Somewhat progressive)
• Third group: No significant distributional impacts
• Forth group: Somewhat benefits high income individuals (Somewhat regressive)
• Fifth group: Strongly benefits high income individuals (Strongly regressive)

Age Group Scale:

• First group: Primarily benefits youth, children and/or future generations
• Second group: No significant inter-generational impacts or impacts generation between youth and seniors
• Third group: Primarily benefits seniors or the baby boom generation

Gender Results Framework Pillars: see definitions at the following page: Gender Results Framework - Women and Gender Equality Canada

Quality of Life Domains: See definitions in Annex-5-eng.pdf (budget.canada.ca)

Response to parliamentary committees and external audits

Response to parliamentary committees

The Standing Senate Committee on Banking, Trade and Commerce:

On June 19, 2019, the Standing Senate Committee on Banking, Trade and Commerce released its thirty-second report entitled Open Banking: What it Means for You. The report called for action from the federal government to move forward with an open banking framework, to protect Canadians' financial information, provide more choice and improved financial products and services to Canadian consumers, and keep the Canadian financial sector strong and internationally competitive. The report contains 10 recommendations, one of which is specifically related the Department of Finance.

The Minister of Finance tabled the Government's response in the Senate on August 5, 2020. The response outlined the work of the Government in its review and consideration of the merits of open banking, including the creation of the Advisory Committee on Open Banking. In Budget 2018, the Government announced a review into the merits of open banking, led by the Advisory Committee. In January 2019, the Government released a public consultation document on the merits of open banking, which resulted in further stakeholder consultations. In January 2020, the Government released the phase one findings of the Advisory Committee and announced a second phase of the open banking review with a focus on data security in financial services.

The Senate report further included the themes of control and consent; safety and security; and privacy and portability. In reference to these themes, the Government highlighted Canada's Digital Charter, which was introduced in May of 2019, and is aimed at enhancing trust in Canada's data-driven and digital economy. The report also contained observations regarding the way an open banking system might be governed, as well as recommendations to ensure an inclusive consultation process. The Government noted these observations, and the Department of Finance and Advisory Committee committed to consider these recommendations in the review process.

The House of Commons Standing Committee on Public Accounts:

On October 15, 2020, the Standing Committee on Public Accounts adopted its standard Order, which requires all organizations that have been subject to a performance audit or a special examination by the Office of the Auditor General of Canada provide the committee and the Office of the Auditor General of Canada with a detailed action plan. This action plan is a means to address the audit recommendations, which have been agreed to, and includes specific actions, timelines for their completion, and responsible individuals. Within the Auditor General of Canada's Report 7—Canada Emergency Wage Subsidy, 2021 Report 6 to 9, there was one recommendation for the Department of Finance. The recommendation states the Department of Finance should complete and publish an economic evaluation of its wage subsidy programs.

The Department of Finance provided a Detailed Action Plan to the committee, noting the Government agreed with this recommendation, and the Department of Finance Canada agreed to prepare an evaluation and publish its findings in an edition of the Report on Federal Tax Expenditures. An evaluation of the wage subsidy programs and the publication of the evaluation's findings in an upcoming edition of the Report on Federal Tax Expenditures is expected to be completed in Winter 2022.

The Special Senate Committee on the Charitable Sector:

On June 20, 2019, the Special Senate Committee on the Charitable Sector released its first report entitled Catalyst for Change: A Roadmap to a Stronger Charitable Sector. The report examined Canada's charitable and non-profit sector, including the limitations of the sector caused by outdated rules and a lack of coordinated support. The report contains forty-two recommendations. The Minister of National Revenue tabled the Government's response in the Senate on March 30, 2021. Two of the forty-two recommendations related the Department of Finance. The Government response was thematic in nature, wherein the Government noted its commitment to examine the complex challenges facing Canada's Charitable and non-profit sector and to find innovative and practical new ways to better support the sector in the future.

In response to Recommendation 5, regarding support towards the development of pensions for the charitable and non-profit sectors across provincial and territorial jurisdictions, the Government outlined the comprehensive retirement income system that Canadians benefit from, including the retirement needs of workers in the charitable and non-profit sectors.

In response to Recommendation 22, which calls for the creation of a secretariat on the charitable and non-profit sector, the Government expressed support of this initiative. The Government noted Employment and Social Development Canada (ESDC) currently leads the Government's approach to the charitable and non-profit sector, while other departments, including Finance Canada, continue to play important roles in supporting the sector to ensure a coordinated Government approach.

Response to audits conducted by the Office of the Auditor General of Canada (including audits conducted by the Commissioner of the Environment and Sustainable Development)

2021 Reports of the Auditor General of Canada to the Parliament of Canada, Report 6—Canada Emergency Response Benefit

This audit determined whether:

• Employment and Social Development Canada and the Department of Finance Canada provided analysis to support the initial design and subsequent adjustments to the Canada Emergency Response Benefit
• Employment and Social Development Canada and the Canada Revenue Agency designed mechanisms so that the Canada Emergency Response Benefit would support eligible workers who suffered a loss of income for reasons related to COVID‑19, including limiting abuse of the benefit

There were no recommendations for the Department of Finance.

2021 Reports of the Auditor General of Canada to the Parliament of Canada, Report 7—Canada Emergency Wage Subsidy

This audit determined whether the Department of Finance Canada provided analysis on the Canada Emergency Wage Subsidy program, taking into account the government's objective of providing financial relief to employers and facilitating a return to economic activity, and whether the Canada Revenue Agency administered the program in a way that would limit abuse by establishing appropriate controls.

There was one recommendationfor the Department of Finance:

1. The Department of Finance Canada should complete and publish an economic evaluation of its wage subsidy programs.
2. The Department of Finance Canada will prepare an evaluation and publish its findings in an upcoming edition of the Report on Federal Tax Expenditures.

Response to audits conducted by the Public Service Commission of Canada or the Office of the Commissioner of Official Languages

There were no audits in fiscal year 2020 to 2021 requiring a response.