Supplementary Estimates (C), 2023-24

Treasury Board Secretariat: $1.2 billion

Funding for compensation adjustments – Transfers to departments and agencies for negotiated salary adjustments

This funding will compensate departments, agencies and appropriation-dependent Crown corporations for the impact of collective bargaining agreements and other related adjustments to terms and conditions of service or employment. The costs arise from agreements concluded and terms and conditions updated from May to December 2023, including one-time lump sum payments.

Department of Indigenous Services: $818.1 million

Funding for implementation reforms to the First Nations Child and Family Services Program

This funding will improve services which preserve the ability for children to be cared for in their communities, such as ameliorating the impact of poverty and remoteness as well as improving the availability of safe and adequate housing for children on-reserve.

Department of Indigenous Services: $803.9 million

Funding for the continued implementation of Jordan’s Principle

This funding will be used to provide First Nations children with access to needed health, social and education products, services, and supports.

Department of National Defence: $590.9 million

Funding for the Canadian Multi-Mission Aircraft project

The P8-A Poseidon is a long-range, long-endurance multi-mission aircraft specialized in anti-submarine and anti-surface warfare. The scope of the project includes the procurement of up to 16 Poseidon aircraft, spare parts, training, support equipment, mission support centres, integrated logistics support, weapons and expendables, infrastructure, capability upgrades and initial in-service support.

Department of National Defence: $510.0 million

Funding for the Strategic Tanker Transport Capability Aircraft project

The CC-330 Husky fleet will conduct multiple tasks such as in-flight refueling of other aircraft, airlift of military personnel and cargo, medical evacuations, and strategic transport of Government of Canada officials. The project includes the acquisition and configuration of up to 9 aircraft, in-service support, infrastructure to house and maintain the fleet, and training and simulation capability.

Windsor-Detroit Bridge Authority: $507.3 million

Funding for the Gordie Howe International Bridge

The Gordie Howe International Bridge project includes the construction of a six-lane toll bridge between Windsor and Detroit, including ports of entry into both countries and a connection to Interstate 75. This funding is for adjustments to the contract with the private sector partner related to delays and increased costs following the COVID-19 pandemic.

Department of Citizenship and Immigration: $362.4 million

Funding for the Interim Housing Assistance Program

This funding will help provinces and municipalities to continue delivering interim housing for asylum claimants.

Department of National Defence: $284.7 million

Funding for North Atlantic Treaty Organization assurance and deterrence measures in Central and Eastern Europe (Operation REASSURANCE)

This funding will be used to scale up current Canadian Armed Forces activities in Latvia under Operation REASSURANCE, including increased personnel deployment, acquisition of supplies and ammunition, and infrastructure projects.

Department of Indigenous Services: $260.0 million

Funding for the Emergency Management Assistance Program

This funding will be used to reimburse First Nations communities, municipalities, provinces, territories and non-governmental emergency service providers for costs incurred during response and recovery activities on reserves across Canada. Emergencies include events such as natural disasters, loss of essential services and health related crises.

Department of National Defence: $250.0 million

Funding for military aid to Ukraine

This funding will support the delivery of equipment or services to Ukraine in the defence of its sovereignty, including armoured personnel carriers and medical evacuation vehicles.

Items not included in the Estimates

The Fall Economic Statement forecast covers the complete scope of the Government’s fiscal framework, including revenues, program and tax expenditures, statutory expenditures such as Employment Insurance benefits, and provision for future obligations such as public service pensions. The scope of the Estimates is narrower than the Fall Economic Statement forecast. The main purpose of the Estimates is to support Parliament’s consideration of the appropriation bills, which are the legal instruments for authorizing certain payments.

The Estimates are therefore focused on the government’s cash needs which require parliamentary appropriations and exclude certain items reported in the Fall Economic Statement. Costs related to children’s benefits and Employment Insurance benefits are the largest components of the items excluded from the Estimates.

The Canada Child Benefit is legislated through the Income Tax Act and is considered an expenditure for government financial reporting purposes. Parliament does not authorize annual spending for this item or for any other tax expenditure or refundable tax credit.

Most Employment Insurance costs are paid directly out of the Employment Insurance Operating Account, rather than a departmental appropriation, and are therefore not included in the Estimates.

Netted revenues

Certain expenditures are funded through departmental revenues. Accrual expenses in the Fall Economic Statement are on a ‘gross’ basis, meaning the revenues are included in the accrual-based revenue forecast, while they are netted against expenditures in the Estimates.

Accrual and other

Federal budgets, as well as economic statements or updates, are presented on a full accrual basis whereas the Estimates are presented on a modified cash basis. The accrual basis of accounting recognizes income when it is earned and expenses when they are incurred, whereas cash accounting recognizes them when the cash or its equivalent has been paid. As a result, certain items will be reported differently between the two types of publications, for example legal settlements and capital projects. This category also includes costs related to consolidated Crown corporations that are funded from their own revenues, as well as adjustments for frozen allotments in voted authorities and for items that have been approved and earmarked in the fiscal framework (at the time of the 2023 Fall Economic Statement and since then).

Structural Changes and Changes to Voted Authorities

The following structural change has taken effect since the publishing of the 2023–24 Main Estimates:

• control and supervision of the Canadian Digital Service was transferred from the Treasury Board Secretariat to the Department of Employment and Social Development (Order in Council P.C. 2023-0784).
• the Minister of Public Safety, Democratic Institutions and Intergovernmental Affairs has been designated as the appropriate minister for the purposes of the Financial Administration Act for the Office of the Commissioner of Official Languages (Order in Council P.C. 2023-1062).

The following new or amended authorities are sought through the Appropriation Act for these Estimates:

• the Correctional Service of Canada is adding Vote 10 to reduce the drawdown limit of the CORCAN Revolving Fund from $20.0 million to $17.0 million;
• the Department of Employment and Social Development is adding Vote 10 to write off $215.5 million in debts relating to student and apprentice loans; and
• the Department of Indigenous Services is adding Vote 15 to increase the amount of loans that the Minister of Indigenous Services is authorized to guarantee from $2.2 billion to $3.0 billion.

Appropriation Acts in 2023–24

The following acts have provided supply for appropriation-dependent organizations:

• Appropriation Act No. 1, 2023–24 provided interim supply of $89,678,492,027, to cover requirements for the first three months of the fiscal year;
• Appropriation Act No. 2, 2023–24 provided the remaining supply of $108,700,157,669, for the 2023–24 Main Estimates;
• Appropriation Act No. 3, 2023–24 provided supply of $20,478,605,110 for the spending requirements presented in Supplementary Estimates (A), 2023–24; and
• Appropriation Act No. 4, 2023–24 provided supply of $20,678,755,329 for the spending requirements presented in Supplementary Estimates (B), 2023–24.

In March 2024, the President of the Treasury Board will introduce a bill to provide supply for the spending requirements presented in these Supplementary Estimates (C), 2023–24.

Tabled and Online Information

For this exercise, the President of the Treasury Board tables a document in Parliament that includes:

• highlights of incremental financial requirements and major funding requests;
• a comparison of the 2023 Fall Economic Statement to planned expenditures in the 2023–24 Estimates;
• an overview of structural changes and new authority requirements;
• a summary of appropriation acts for the current fiscal year;
• funding details by organization; and
• a proposed schedule to the appropriation bill to be approved by Parliament.

In addition to the tabled document, the following supplemental information is also available online:

• a detailed listing of statutory expenditures reported through the Estimates;
• a complete breakdown of planned expenditures by standard object, such as personnel, professional services and transfer payments;
• planned expenditures by purpose in accordance with each organization’s Departmental Reporting Framework;
• a listing of horizontal items presenting funding requirements;
• frozen allotments in voted authorities; and
• allocations from Treasury Board Central Votes.