What we are doing: Reporting on government spending
Policies and guidance
- Account Verification, Directive on
- Accountable Advances, Directive on
- Accountable Advances, Guideline on
- Accounting for Inventories
- Accounting for Non-Monetary Transactions
- Accounting Standard 1.2: Treasury Board – Departmental and Agency Financial Statements
- Accounting Standard 1.3: Treasury Board – Departmental and Agency Quarterly Financial Report
- Accounting Standard 2.2: Treasury Board – Materiality
- Accounting Standard 3.1: Treasury Board – Capital Assets
- Accounting Standard 3.1.1: Treasury Board – Software
- Accounting Standard 3.2: Treasury Board – Transfer Payments (Grants and Contributions)
- Accounting Standard 3.4: Treasury Board – Inventories
- Accounting Standard 3.6: Treasury Board – Contingencies
- Acquisition Cards, Directive on
- Allowances for Valuation of Assets and Liabilities: Policy on
- Application of the Goods and Services Tax/Harmonized Sales Tax, Directive on the
- Application of Goods and Services Tax/Harmonized Sales Tax, Guideline on the
- Chief Financial Officer Attestation for Cabinet Submissions, Guideline on
- Chief Financial Officer Qualifications, Guideline on
- Claims and Ex Gratia Payments, Directive on
- Claims and Ex Gratia Payments, Guideline on
- Collection of Receivables, Guideline on
- Common Financial Management Business Process 5.1: Pay Administration, Guideline on
- Common Financial Management Business Process 4.1: Manage Other Capital Assets, Guideline on
- Contingencies, Directive on
- Costing, Guidelines on
- Delegation of Financial Authorities for Disbursements, Directive on
- Departmental Bank Accounts, Directive on
- Departmental Chart of Accounts Line Object Codes, Guideline on
- Electronic Authentication and Authorization of Financial Transactions, Directive on
- Expenditure Initiation and Commitment Control, Directive on
- Financial Management Governance, Policy on
- Financial Resource Management, Information and Reporting, Policy on
- Financial Management of Pay Administration, Directive on
- Financial Management of Pay Administration, Guideline on
- Financial Information Strategy (FIS) Accounting Manual (2001-07-13)
- Interdepartmental Charging and Transfers Between Appropriations, Policy on
- Interest and Administrative Charges, Guideline on
- Internal Control, Policy on
- Internal Control, Guideline for the Policy on
- Internal Support Services, Directive on
- Loans and Loan Guarantees, Directive on
- Losses of Money or Property, Directive on
- Pay Administration Control Framework Tool
- Payment, Collection and Remittance of Provincial Taxes and Fees, Directive on the
- Payment, Recording and Rebate of the Quebec Sales Tax, Guideline on the
- Payment Requisitioning and Cheque Control, Directive on
- Performance Measurements Strategy Under the Policy on Transfer Payments, Guideline on
- Policy Framework for Financial Management
- Receipt, Deposit and Recording of Money, Directive on
- Receivables Management, Directive on
- Recipient Audits Under the Policy on Transfer Payments and the Directive on Transfer Payments, Guideline on
- Reciprocal Taxation Agreements with Provinces and Territories, Summary of
- Recording of Financial Transactions in the Accounts of Canada, Directive on
- Recording of Financial Transactions in the Departmental Chart of Accounts, Standard on
- Security for Debts, Guideline on
- Self-Insurance, Guideline on
- Service Standards for External Fees, Policy on
- Special Revenue Spending Authorities, Policy on
- Specified Purpose Accounts, Directive on
- Stewardship of Financial Management Systems, Directive on the
- Stewardship of Financial Management Systems, Policy on the
- Streamlining: Statutory Reports to Parliament, Guidelines on
- Transfer Payments, Directive on
- Transfer Payments, Policy on
- Travel, Hospitality, Conference and Event Expenditures, Directive on the
- Travel Cards and Travellers Cheques, Directive on
- Use of the Consolidated Revenue Fund for Crown Corporations, Directive on the
Bulletins and Notices
- 2014-07-23 Additional Reporting Requirements for 2014–15 Departmental and Agency Quarterly Financial Reports
- 2014-07-04 Reporting Requirements for 2014–15 Departmental and Agency Quarterly Financial Reports
- 2014-05-02 Reporting Requirements for Departmental and Agency Financial Statements for Fiscal Year Ending
- 2014-03-31 Departmental Financial Reporting Requirements for Fiscal Year Ended
- 2013-06-28 TBAS 1.3: Additional Guidance – Reporting Requirements for Fiscal Year 2013–2014
- 2013-05-09 Reporting Requirements for Departmental and Agency Financial Statements for Fiscal Year Ending
- 2013-04-02 Departmental Financial Reporting Requirements for Fiscal Year Ended
- 2013-03-28 Information Bulletin: Transition to the New Provincial Sales Tax in British Columbia and the Harmonized Sales Tax in Prince Edward Island
- 2012-11-29 Information Bulletin: Transition to the New Provisions of the Quebec Sales Tax (QST)
- 2012-10-18 TBAS 1.3: Additional Guidance – Second and Third Quarters of Fiscal Year 2012–2013
- 2012-08-09 TBAS 1.3: Additional Guidance – First Quarter of Fiscal Year 2012–2013
- 2012-07-19 TBAS 1.3: Additional Guidance – Reporting of Shared Services Canada for Fiscal Year 2012–13
- 2012-06-05 TBAS 1.2: Reporting Requirements for Fiscal Year Ending for Disclosure of the Obligation for Termination Benefits
- 2012-05-18 TBAS 1.2: Reporting Requirements for Fiscal Year Ending for Severance Pay Liability for Public Service Employees
- 2012-04-30 TBAS 1.2: Revisions to TBAS 1.2 – Information Notice
- 2012-04-27 TBAS 1.2: Reporting Requirements for Fiscal Year Ending for Accounting of the Workforce Adjustment Costs
- 2012-04-12 TBAS 1.2: Reporting Requirements for Fiscal Year Ending for Accounting Treatment Related to Severance Pay Liability
- 2012-03-31 Departmental Financial Reporting Requirements for Fiscal Year Ended
- 2011-12-16 Recovery of Amounts Due to the Crown Archived
- 2011-03-31 Departmental Financial Reporting Requirements for Fiscal Year Ended (1 of 2)
- 2011-03-31 Departmental Financial Reporting Requirements for Fiscal Year Ended (2 of 2)
- 2011-03-31 Departmental and Agency Financial Statements (DFS)
- 2010-07-26 Revised Reciprocal Taxation Agreement with the Yukon Territory
- 2010-06-25 Amendments to Directive on Financial Management of Pay Administration
- 2010-06-01 Clarification Regarding GST/HST Calculation of Employee Reimbursements and Allowances
- 2010-05-01 HST: Treasury Board Authorities, Transition to HST in Ontario and British Columbia, New Place of Supply Rules and Increase to HST Rate in Nova Scotia
- 2010-04-20 Severance Pay Liability: Pension Plan Contribution Rate
- 2010-03-25 Departmental Financial Reporting Requirements for Fiscal Year Ended
- 2010-02-25 Transition to the Harmonized Sales Tax in Ontario and British Columbia and Winding Down of Provincial Sales Tax in Ontario and British Columbia
- 2010-02-02 Revised Reciprocal Taxation Agreement with the Northwest Territories
- 2009-03-31 Severance Pay Liability for Public Service Employees:
- 2009-03-31 Severance Pay Liability: Pension Plan Contribution Rate – PAYE for Lump-Sum Payment
- 2008-11-06 Archived: British Columbia Carbon Tax Archived
- 2008-04-25 Archived: Accounting Treatment of Amounts Recovered by Justice Canada in 2007–2008 Archived
- 2008-04-22 Archived: Reporting Requirements on the Annual Reporting of Minister's Expenditures Archived
- 2008-04-03 Archived: Severance Pay Liabilities in Departmental Financial Statements 2008–09 – Guidance Archived
- 2008-02-22 Archived: Accounting Treatment of Amounts Recovered by Justice Canada in 2006–2007 Archived
- 2007-12-21 Rescinded: Policy Notice – Reduction in the Rate of the GST/HST Archived
- 2007-10-26 Revised Reciprocal Taxation Agreement with the Province of Saskatchewan and the Territory of Nunavut
- 2007-06-06 Archived: Applicability of TBAS 1.2 to Revolving Funds Archived
- 2007-04-19 Transfer of the Treasury Board Policy on Hospitality
- 2006-08-11 Acquisition Cards Program: Transfer of Operational Responsibility for the Government of Canada
- 2006-06-13 Rescinded: Policy Notice – Reduction in the Rate of the GST/HST Archived
- 2006-03-24 Treasury Board Accounting Standard 1.2: Departmental and Agency Financial Statements
- 2006-03-16 Guidance on Accounting for Contingent Liabilities Stemming From Claims and Litigation and Contingent Gains
- 2006-03-09 Severance Pay Liability in Departmental Financial Statements 2005–06
- 2005-06-09 Treasury Board Accounting Standard (TBAS) 1.2 Departmental and Agency Financial Statements
- 2005-05-06 2004–2005 Departmental Financial Statements
- 2002-07-04 Revised Policy on Receivables Management Archived
- 2002-05-15 Financial Information: Data Quality Archived
- 2002-04-02 Various Accounting Issues Archived
- 2002-01-22 Accrual Accounting For Inventories
- 2001-11-05 Government Acquisition Card Contract Archived
- 2001-07-25 Review of Memorandum to Cabinet - Expenditure Management System (EMS) - SFO sign-off
- 2001-06-08 Revolving Funds and Departmental Corporations - Identification of Accounting Policy Differences
- 2001-04-09 Policy on Acquisition Cards - Internet transactions Rescinded
- 2001-04-06 Policy on Transfer Payments - Implementation Issues and Clarification Archived
- 2000-11-15 Information Bulletin on: FY 2001-02 FIS Transition Period - Transition Protocol and Accounting Requirements
- 2000-10-25 FIS Accrual Accounting Policies
- 2000-09-06 Amendments to the Chart of Accounts for 2001-2002
- 2000-08-16 Deemed Historical Costs for Real Property and Infrastructure Assets
- 2000-06-01 Grants and Contributions (Policy on Transfer Payments) Archived
- 2000-03-31 Policy on Interdepartmental Settlements Rescinded
- 2000-03-06 Amex Rebate Distribution
- 2000-01-27 Payables at Year-End (PAYE) for FIS and non-FIS departments Archived
- 1999-12-06 Credit Cards Security Issue Archived
- 1999-12-06 Corcan-Acceptance of Acquisition Credit Card Archived
- 1999-09-14 Acquisition Cards Archived
- 1999-03-01 Corcan-Acceptance of Acquisition Credit Card Archived
- 1998-05-14 Financial considerations to be made when receiving funds through donations (98/05/15) Rescinded
- 1998-02-16 Travel Card: Letter to all Federal employees
- 1998-01-20 Report on Review of the Cost of Various Methods of Payment (98/01/27)
- 1996-12-18 Results of the survey on Acquisition Card Usage (97/03/11) Archived
- 1996-10-23 Delegation of Financial Authorities (96/10/23) Archived
- 1996-09-20 Retention of Federal Fees, etc. by Provinces and Collectors (97/03/07) Archived
- 1995-11-01 Financing of Conferences and Seminars (97/10/22) Archived
- 1995-08-18 Advance Payments (97/03/11) Archived
- 1995-03-17 Payables at Year-End (PAYE) (99-05-16) Archived
- 1994-12-13 Revised Debt Write-Off Regulations (97/02/25)
- 1993-05-03 Effect of Subsection 24(2) of the Interpretation Act on Subsection 155(4) of the FAA (97/03/07)
- 1993-04-02 Remissions (93/04/02)
Policies and guidance
- Account Verification, Directive on
- Accountable Advances, Directive on
- Accountable Advances, Guideline on
- Accounting for Inventories
- Accounting for Non-Monetary Transactions
- Accounting Standard 1.2: Treasury Board – Departmental and Agency Financial Statements
- Accounting Standard 1.3: Treasury Board – Departmental and Agency Quarterly Financial Report
- Accounting Standard 2.2: Treasury Board – Materiality
- Accounting Standard 3.1: Treasury Board – Capital Assets
- Accounting Standard 3.1.1: Treasury Board – Software
- Accounting Standard 3.2: Treasury Board – Transfer Payments (Grants and Contributions)
- Accounting Standard 3.4: Treasury Board – Inventories
- Accounting Standard 3.6: Treasury Board – Contingencies
- Acquisition Cards, Directive on
- Allowances for Valuation of Assets and Liabilities: Policy on
- Application of the Goods and Services Tax/Harmonized Sales Tax, Directive on the
- Application of Goods and Services Tax/Harmonized Sales Tax, Guideline on the
- Chief Financial Officer Attestation for Cabinet Submissions, Guideline on
- Chief Financial Officer Qualifications, Guideline on
- Claims and Ex Gratia Payments, Directive on
- Claims and Ex Gratia Payments, Guideline on
- Collection of Receivables, Guideline on
- Common Financial Management Business Process 5.1: Pay Administration, Guideline on
- Common Financial Management Business Process 4.1: Manage Other Capital Assets, Guideline on
- Contingencies, Directive on
- Costing, Guidelines on
- Delegation of Financial Authorities for Disbursements, Directive on
- Departmental Bank Accounts, Directive on
- Departmental Chart of Accounts Line Object Codes, Guideline on
- Electronic Authentication and Authorization of Financial Transactions, Directive on
- Expenditure Initiation and Commitment Control, Directive on
- Financial Management Governance, Policy on
- Financial Resource Management, Information and Reporting, Policy on
- Financial Management of Pay Administration, Directive on
- Financial Management of Pay Administration, Guideline on
- Financial Information Strategy (FIS) Accounting Manual (2001-07-13)
- Interdepartmental Charging and Transfers Between Appropriations, Policy on
- Interest and Administrative Charges, Guideline on
- Internal Control, Policy on
- Internal Control, Guideline for the Policy on
- Internal Support Services, Directive on
- Loans and Loan Guarantees, Directive on
- Losses of Money or Property, Directive on
- Pay Administration Control Framework Tool
- Payment, Collection and Remittance of Provincial Taxes and Fees, Directive on the
- Payment, Recording and Rebate of the Quebec Sales Tax, Guideline on the
- Payment Requisitioning and Cheque Control, Directive on
- Performance Measurements Strategy Under the Policy on Transfer Payments, Guideline on
- Policy Framework for Financial Management
- Receipt, Deposit and Recording of Money, Directive on
- Receivables Management, Directive on
- Recipient Audits Under the Policy on Transfer Payments and the Directive on Transfer Payments, Guideline on
- Reciprocal Taxation Agreements with Provinces and Territories, Summary of
- Recording of Financial Transactions in the Accounts of Canada, Directive on
- Recording of Financial Transactions in the Departmental Chart of Accounts, Standard on
- Security for Debts, Guideline on
- Self-Insurance, Guideline on
- Service Standards for External Fees, Policy on
- Special Revenue Spending Authorities, Policy on
- Specified Purpose Accounts, Directive on
- Stewardship of Financial Management Systems, Directive on the
- Stewardship of Financial Management Systems, Policy on the
- Streamlining: Statutory Reports to Parliament, Guidelines on
- Transfer Payments, Directive on
- Transfer Payments, Policy on
- Travel, Hospitality, Conference and Event Expenditures, Directive on the
- Travel Cards and Travellers Cheques, Directive on
- Use of the Consolidated Revenue Fund for Crown Corporations, Directive on the
Bulletins and Notices
- 2014-07-23 Additional Reporting Requirements for 2014–15 Departmental and Agency Quarterly Financial Reports
- 2014-07-04 Reporting Requirements for 2014–15 Departmental and Agency Quarterly Financial Reports
- 2014-05-02 Reporting Requirements for Departmental and Agency Financial Statements for Fiscal Year Ending
- 2014-03-31 Departmental Financial Reporting Requirements for Fiscal Year Ended
- 2013-06-28 TBAS 1.3: Additional Guidance – Reporting Requirements for Fiscal Year 2013–2014
- 2013-05-09 Reporting Requirements for Departmental and Agency Financial Statements for Fiscal Year Ending
- 2013-04-02 Departmental Financial Reporting Requirements for Fiscal Year Ended
- 2013-03-28 Information Bulletin: Transition to the New Provincial Sales Tax in British Columbia and the Harmonized Sales Tax in Prince Edward Island
- 2012-11-29 Information Bulletin: Transition to the New Provisions of the Quebec Sales Tax (QST)
- 2012-10-18 TBAS 1.3: Additional Guidance – Second and Third Quarters of Fiscal Year 2012–2013
- 2012-08-09 TBAS 1.3: Additional Guidance – First Quarter of Fiscal Year 2012–2013
- 2012-07-19 TBAS 1.3: Additional Guidance – Reporting of Shared Services Canada for Fiscal Year 2012–13
- 2012-06-05 TBAS 1.2: Reporting Requirements for Fiscal Year Ending for Disclosure of the Obligation for Termination Benefits
- 2012-05-18 TBAS 1.2: Reporting Requirements for Fiscal Year Ending for Severance Pay Liability for Public Service Employees
- 2012-04-30 TBAS 1.2: Revisions to TBAS 1.2 – Information Notice
- 2012-04-27 TBAS 1.2: Reporting Requirements for Fiscal Year Ending for Accounting of the Workforce Adjustment Costs
- 2012-04-12 TBAS 1.2: Reporting Requirements for Fiscal Year Ending for Accounting Treatment Related to Severance Pay Liability
- 2012-03-31 Departmental Financial Reporting Requirements for Fiscal Year Ended
- 2011-12-16 Recovery of Amounts Due to the Crown Archived
- 2011-03-31 Departmental Financial Reporting Requirements for Fiscal Year Ended (1 of 2)
- 2011-03-31 Departmental Financial Reporting Requirements for Fiscal Year Ended (2 of 2)
- 2011-03-31 Departmental and Agency Financial Statements (DFS)
- 2010-07-26 Revised Reciprocal Taxation Agreement with the Yukon Territory
- 2010-06-25 Amendments to Directive on Financial Management of Pay Administration
- 2010-06-01 Clarification Regarding GST/HST Calculation of Employee Reimbursements and Allowances
- 2010-05-01 HST: Treasury Board Authorities, Transition to HST in Ontario and British Columbia, New Place of Supply Rules and Increase to HST Rate in Nova Scotia
- 2010-04-20 Severance Pay Liability: Pension Plan Contribution Rate
- 2010-03-25 Departmental Financial Reporting Requirements for Fiscal Year Ended
- 2010-02-25 Transition to the Harmonized Sales Tax in Ontario and British Columbia and Winding Down of Provincial Sales Tax in Ontario and British Columbia
- 2010-02-02 Revised Reciprocal Taxation Agreement with the Northwest Territories
- 2009-03-31 Severance Pay Liability for Public Service Employees:
- 2009-03-31 Severance Pay Liability: Pension Plan Contribution Rate – PAYE for Lump-Sum Payment
- 2008-11-06 Archived: British Columbia Carbon Tax Archived
- 2008-04-25 Archived: Accounting Treatment of Amounts Recovered by Justice Canada in 2007–2008 Archived
- 2008-04-22 Archived: Reporting Requirements on the Annual Reporting of Minister's Expenditures Archived
- 2008-04-03 Archived: Severance Pay Liabilities in Departmental Financial Statements 2008–09 – Guidance Archived
- 2008-02-22 Archived: Accounting Treatment of Amounts Recovered by Justice Canada in 2006–2007 Archived
- 2007-12-21 Rescinded: Policy Notice – Reduction in the Rate of the GST/HST Archived
- 2007-10-26 Revised Reciprocal Taxation Agreement with the Province of Saskatchewan and the Territory of Nunavut
- 2007-06-06 Archived: Applicability of TBAS 1.2 to Revolving Funds Archived
- 2007-04-19 Transfer of the Treasury Board Policy on Hospitality
- 2006-08-11 Acquisition Cards Program: Transfer of Operational Responsibility for the Government of Canada
- 2006-06-13 Rescinded: Policy Notice – Reduction in the Rate of the GST/HST Archived
- 2006-03-24 Treasury Board Accounting Standard 1.2: Departmental and Agency Financial Statements
- 2006-03-16 Guidance on Accounting for Contingent Liabilities Stemming From Claims and Litigation and Contingent Gains
- 2006-03-09 Severance Pay Liability in Departmental Financial Statements 2005–06
- 2005-06-09 Treasury Board Accounting Standard (TBAS) 1.2 Departmental and Agency Financial Statements
- 2005-05-06 2004–2005 Departmental Financial Statements
- 2002-07-04 Revised Policy on Receivables Management Archived
- 2002-05-15 Financial Information: Data Quality Archived
- 2002-04-02 Various Accounting Issues Archived
- 2002-01-22 Accrual Accounting For Inventories
- 2001-11-05 Government Acquisition Card Contract Archived
- 2001-07-25 Review of Memorandum to Cabinet - Expenditure Management System (EMS) - SFO sign-off
- 2001-06-08 Revolving Funds and Departmental Corporations - Identification of Accounting Policy Differences
- 2001-04-09 Policy on Acquisition Cards - Internet transactions Rescinded
- 2001-04-06 Policy on Transfer Payments - Implementation Issues and Clarification Archived
- 2000-11-15 Information Bulletin on: FY 2001-02 FIS Transition Period - Transition Protocol and Accounting Requirements
- 2000-10-25 FIS Accrual Accounting Policies
- 2000-09-06 Amendments to the Chart of Accounts for 2001-2002
- 2000-08-16 Deemed Historical Costs for Real Property and Infrastructure Assets
- 2000-06-01 Grants and Contributions (Policy on Transfer Payments) Archived
- 2000-03-31 Policy on Interdepartmental Settlements Rescinded
- 2000-03-06 Amex Rebate Distribution
- 2000-01-27 Payables at Year-End (PAYE) for FIS and non-FIS departments Archived
- 1999-12-06 Credit Cards Security Issue Archived
- 1999-12-06 Corcan-Acceptance of Acquisition Credit Card Archived
- 1999-09-14 Acquisition Cards Archived
- 1999-03-01 Corcan-Acceptance of Acquisition Credit Card Archived
- 1998-05-14 Financial considerations to be made when receiving funds through donations (98/05/15) Rescinded
- 1998-02-16 Travel Card: Letter to all Federal employees
- 1998-01-20 Report on Review of the Cost of Various Methods of Payment (98/01/27)
- 1996-12-18 Results of the survey on Acquisition Card Usage (97/03/11) Archived
- 1996-10-23 Delegation of Financial Authorities (96/10/23) Archived
- 1996-09-20 Retention of Federal Fees, etc. by Provinces and Collectors (97/03/07) Archived
- 1995-11-01 Financing of Conferences and Seminars (97/10/22) Archived
- 1995-08-18 Advance Payments (97/03/11) Archived
- 1995-03-17 Payables at Year-End (PAYE) (99-05-16) Archived
- 1994-12-13 Revised Debt Write-Off Regulations (97/02/25)
- 1993-05-03 Effect of Subsection 24(2) of the Interpretation Act on Subsection 155(4) of the FAA (97/03/07)
- 1993-04-02 Remissions (93/04/02)
Page details
- Date modified:
