Debts, obligations and claims written off or forgiven
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The types of approval/authority for the write-off or forgiveness (including waiver and remission) of debts, obligations and claims are as follows:
- Ministerial approval
Ministerial approval represents authority given to Ministers under the Financial Administration Act or other Acts of Parliament as follows:- Section 25(1) of the Financial Administration Act gives Ministers, through Treasury Board regulations, general authority to approve the write-off of any debt, obligation or claim other than accountable advances or overpayments of salaries, wages, or employment-related allowances that would not result in a charge to an appropriation.
- Section 155.1(4) of the Financial Administration Act gives Ministers, through Treasury Board regulations, authority to waive interest on overdue amounts owing to Her Majesty and to waive administrative charges for dishonoured instruments (for example, non sufficient funds cheques) imposed under aforementioned section.
- Other Acts of Parliament (for example, Bankruptcy and Insolvency Act) give Ministers general authority to approve the write-off or forgiveness of specific debts, obligations or claims.
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Treasury Board approval
Section 25(1) of the Financial Administration Act, through Treasury Board regulations, allows a Minister, with specific Treasury Board approval, to write-off any debt, obligation or claim arising from accountable advances or overpayments of salaries, wages or employment-related allowances that would not result in a charge to an appropriation.
- Governor in Council and Parliamentary authority
- Section 23(2.1) of the Financial Administration Act states that the Governor in Council may, on the recommendation of the Treasury Board, remit any other debt, including any interest paid or payable thereon, where the Governor in Council considers that the collection of the other debt is unreasonable or unjust or that it is otherwise in the public interest to remit the other debt.
- Section 24.1 of the Financial Administration Act requires that where a debt or obligation included in the Statement of financial position is to be forgiven, and which would result in a charge to an appropriation, the amount to be forgiven must be authorized pursuant to an Act of Parliament, including an Appropriation Act.
- Section 25(2) of the Financial Administration Act requires that where a debt, obligation or claim included in the Statement of financial position is to be written off, and which would result in a charge to an appropriation, the amount to be written off must be authorized by Parliament as a budgetary expenditure in an Appropriation Act or some other Act.
The following codes are used:
Codes
- Write-off
- Forgiveness
- Remission
- Waiver
| Description | CodeLink to table note 1 | Ministerial approval | Treasury Board approval | Governor in Council and Parliamentary authority | Total | |||||
|---|---|---|---|---|---|---|---|---|---|---|
| Number | Amount | Number | Amount | Vote number or Act | Number | Amount | Number | Amount | ||
| Financial Administration Act | ||||||||||
| Agriculture and Agri-Food | ||||||||||
| Department of Agriculture and Agri-Food | A | 145 | 8,293,421 | – | – | – | – | – | 145 | 8,293,421 |
| Canadian Grain Commission | A | 9 | 1,658 | – | – | – | – | – | 9 | 1,658 |
| Canadian Heritage | ||||||||||
| Department of Canadian Heritage | A | 4 | 23,401 | – | – | – | – | – | 4 | 23,401 |
| Canadian Radio-television and Telecommunications Commission | A/D | 769 | 26,740 | – | – | – | – | – | 769 | 26,740 |
| Library and Archives of Canada | A | 1 | 142 | – | – | – | – | – | 1 | 142 |
| National Film Board | A | 14 | 57,846 | – | – | – | – | – | 14 | 57,846 |
| Economic Development Agency of Canada for the Regions of Quebec | ||||||||||
| Economic Development Agency of Canada for the Regions of Quebec | D | 2 | 122 | – | – | – | – | – | 2 | 122 |
| Employment, Workforce Development and Disability Inclusion | ||||||||||
| Department of Employment and Social Development | A/C/D | 4,060 | 35,878,412 | – | – | /10cLink to table note 2 | 27,887 | 223,245,873 | 31,947 | 259,124,285 |
| Environment and Climate Change | ||||||||||
| Department of the Environment | A/D | 65 | 6,954 | – | – | – | – | – | 65 | 6,954 |
| Parks Canada Agency | A | 974 | 25,570 | – | – | – | – | – | 974 | 25,570 |
| Finance | ||||||||||
| Department of Finance | A | 1,083 | 99,357 | – | – | – | – | – | 1,083 | 99,357 |
| Fisheries, Oceans and the Canadian Coast Guard | ||||||||||
| Department of Fisheries and Oceans | A/D | 38 | 1,004,134 | – | – | – | – | – | 38 | 1,004,134 |
| Global Affairs | ||||||||||
| Department of Foreign Affairs, Trade and Development | A | 125 | 480,279 | 12 | 66,906 | – | – | – | 137 | 547,185 |
| Pacific Economic Development Agency of Canada | A/D | 3 | 1,823 | – | – | – | – | – | 3 | 1,823 |
| Health | ||||||||||
| Department of Health | A | 273 | 63,649 | – | – | – | – | – | 273 | 63,649 |
| Canadian Food Inspection Agency | A | 269 | 78,996 | – | – | – | – | – | 269 | 78,996 |
| Public Health Agency of Canada | A | 8 | 138 | – | – | – | – | – | 8 | 138 |
| Immigration, Refugees and Citizenship | ||||||||||
| Department of Citizenship and Immigration | A/C | 9,667 | 2,264,936 | – | – | Link to table note 2 | 76 | 9,815 | 9,743 | 2,274,751 |
| Indigenous Services | ||||||||||
| Department of Indigenous Services | A/C | 2 | 1,249 | – | – | Link to table note 2 | 1 | 2,039,081 | 3 | 2,040,330 |
| Innovation, Science and Industry | ||||||||||
| Department of Industry | A/D | 329 | 33,305,500 | – | – | – | – | – | 329 | 33,305,500 |
| Atlantic Canada Opportunities Agency | A/D | 102 | 10,827,970 | – | – | – | – | – | 102 | 10,827,970 |
| Canadian Space Agency | A | 2 | 20 | – | – | – | – | – | 2 | 20 |
| Department of Western Economic Diversification | A | 2 | 5,117,654 | – | – | – | – | – | 2 | 5,117,654 |
| Federal Economic Development Agency for Southern Ontario | A | 5 | 3,514,821 | – | – | – | – | – | 5 | 3,514,821 |
| National Research Council of Canada | A | 3 | 36,564 | – | – | – | – | – | 3 | 36,564 |
| Natural Sciences and Engineering Research Council | A | 2 | 1,779 | – | – | – | – | – | 2 | 1,779 |
| Social Sciences and Humanities Research Council | A | 1 | 3,641 | – | – | – | – | – | 1 | 3,641 |
| Statistics Canada | A/D | 159 | 12,257 | – | – | – | – | – | 159 | 12,257 |
| Intergovernmental Affairs, Infrastructure and Communities | ||||||||||
| Office of the Chief Electoral Officer | A | 26 | 3,022 | – | – | – | – | – | 26 | 3,022 |
| Justice | ||||||||||
| Department of Justice | C | – | – | – | – | Link to table note 2 | 55,167 | 4,761,148 | 55,167 | 4,761,148 |
| Courts Administration Service | A | 6 | 9,651 | – | – | – | – | – | 6 | 9,651 |
| Registrar of the Supreme Court of Canada | A | 1 | 70 | – | – | – | – | – | 1 | 70 |
| National Defence | ||||||||||
| Department of National Defence | A | 24 | 53,487 | – | – | – | – | – | 24 | 53,487 |
| Natural Resources | ||||||||||
| Department of Natural Resources | A/D | 96 | 152,612 | – | – | – | – | – | 96 | 152,612 |
| Canadian Nuclear Safety Commission | A | 6 | 27,818 | – | – | – | – | – | 6 | 27,818 |
| National Revenue | ||||||||||
| Canada Revenue Agency | A | 1,060,977 | 2,280,235,247 | – | – | – | – | – | 1,060,977 | 2,280,235,247 |
| Public Safety | ||||||||||
| Canada Border Services Agency | A | 95 | 2,836,581 | – | – | – | – | – | 95 | 2,836,581 |
| Canadian Security Intelligence Service | D | 1 | 20 | – | – | – | – | – | 1 | 20 |
| Correctional Service of Canada | A | 55 | 722 | – | – | – | – | – | 55 | 722 |
| Parole Board of Canada | A | 2 | 4,210 | – | – | – | – | – | 2 | 4,210 |
| Royal Canadian Mounted Police | A/C/D | 44 | 3,438,469 | – | – | Link to table note 2 | 9 | 225 | 53 | 3,438,694 |
| Public Services and Procurement | ||||||||||
| Department of Public Works and Government Services | A/D | 135 | 1,414,111 | – | – | – | – | – | 135 | 1,414,111 |
| Transport | ||||||||||
| Department of Transport | A | 52 | 99,865 | – | – | – | – | – | 52 | 99,865 |
| Treasury Board | ||||||||||
| Treasury Board Secretariat | C | – | – | – | – | Link to table note 2 | 7 | 292,985 | 7 | 292,985 |
| Veterans Affairs | ||||||||||
| Department of Veterans Affairs | A | 1,036 | 1,741,345 | – | – | – | – | – | 1,036 | 1,741,345 |
| Subtotal | 1,080,672 | 2,391,146,263 | 12 | 66,906 | – | 83,147 | 230,349,127 | 1,163,831 | 2,621,562,296 | |
| Apprentice Loans Act | ||||||||||
| Employment, Workforce Development and Disability Inclusion | ||||||||||
| Department of Employment and Social Development | B | 70 | 327,035 | – | – | – | – | – | 70 | 327,035 |
| Bankruptcy and Insolvency Act | ||||||||||
| National Revenue | ||||||||||
| Canada Revenue Agency | A | 37,662 | 554,481,675 | – | – | – | – | – | 37,662 | 554,481,675 |
| Canada Small Business Financing Act | ||||||||||
| Innovation, Science and Industry | ||||||||||
| Department of Industry | A | 641 | 52,452,803 | – | – | – | – | – | 641 | 52,452,803 |
| Canada Student Financial Assistance Act | ||||||||||
| Employment, Workforce Development and Disability Inclusion | ||||||||||
| Department of Employment and Social Development | B | 88,954 | 195,405,002 | – | – | – | – | – | 88,954 | 195,405,002 |
| Canada Student Loans Act | ||||||||||
| Employment, Workforce Development and Disability Inclusion | ||||||||||
| Department of Employment and Social Development | B | 131 | 541,012 | – | – | – | – | – | 131 | 541,012 |
| Canadian Food Inspection Agency Act | ||||||||||
| Health | ||||||||||
| Canadian Food Inspection Agency | C | 12,823 | 1,623,332 | – | – | – | – | – | 12,823 | 1,623,332 |
| Customs Act | ||||||||||
| Public Safety | ||||||||||
| Canada Border Services Agency | D | 204 | 7,170,390 | – | – | – | – | – | 204 | 7,170,390 |
| Department of Veterans Affairs Act | ||||||||||
| Veterans Affairs | ||||||||||
| Department of Veterans Affairs | B | 19 | 94,059 | – | – | – | – | – | 19 | 94,059 |
| Employment Insurance Act | ||||||||||
| Employment, Workforce Development and Disability Inclusion | ||||||||||
| Department of Employment and Social Development | A | 56,306 | 93,326,215 | – | – | – | – | – | 56,306 | 93,326,215 |
| Excise Tax Act | ||||||||||
| National Revenue | ||||||||||
| Canada Revenue Agency | B | 15,222 | 151,874,824 | – | – | – | – | – | 15,222 | 151,874,824 |
| Export Development Act | ||||||||||
| Global Affairs | ||||||||||
| Export Development Canada (Canada Account) | A/B | 81,051 | 1,353,550,947 | – | – | – | – | – | 81,051 | 1,353,550,947 |
| Food and Drugs Act | ||||||||||
| Health | ||||||||||
| Department of Health | C | 773 | 3,356,391 | – | – | – | – | – | 773 | 3,356,391 |
| Immigration and Refugee Protection Act | ||||||||||
| Immigration, Refugees and Citizenship | ||||||||||
| Department of Citizenship and Immigration | D | 899,959 | 120,653,701 | – | – | – | – | – | 899,959 | 120,653,701 |
| Income Tax Act | ||||||||||
| National Revenue | ||||||||||
| Canada Revenue Agency | B/D | 283,332 | 500,441,558 | – | – | – | – | – | 283,332 | 500,441,558 |
| Old Age Security Act | ||||||||||
| Employment, Workforce Development and Disability Inclusion | ||||||||||
| Department of Employment and Social Development | C | 5,583 | 7,941,561 | – | – | – | – | – | 5,583 | 7,941,561 |
| Parliament of Canada Act | ||||||||||
| Parliament | ||||||||||
| Senate | A | 24 | 9,233 | – | – | – | – | – | 24 | 9,233 |
| Pension Act | ||||||||||
| Public Safety | ||||||||||
| Royal Canadian Mounted Police | C | 11 | 49,492 | – | – | – | – | – | 11 | 49,492 |
| Veterans Affairs | ||||||||||
| Department of Veterans Affairs | B | 25 | 186,069 | – | – | – | – | – | 25 | 186,069 |
| Subtotal | 36 | 235,561 | – | – | – | – | – | 36 | 235,561 | |
| Service Fees Act | ||||||||||
| Agriculture and Agri-Food | ||||||||||
| Canadian Grain Commission | C | 2 | 20,451 | – | – | – | – | – | 2 | 20,451 |
| Canadian Heritage | ||||||||||
| National Film Board | C | 39 | 935 | – | – | – | – | – | 39 | 935 |
| Environment and Climate Change | ||||||||||
| Department of the Environment | C | 30 | 1,904 | – | – | – | – | – | 30 | 1,904 |
| Parks Canada Agency | C | 1,370 | 18,800 | – | – | – | – | – | 1,370 | 18,800 |
| Fisheries, Oceans and the Canadian Coast Guard | ||||||||||
| Department of Fisheries and Oceans | C | 8 | 3,273 | – | – | – | – | – | 8 | 3,273 |
| Health | ||||||||||
| Department of Health | C | 14 | 6,828 | – | – | – | – | – | 14 | 6,828 |
| Immigration, Refugees and Citizenship | ||||||||||
| Department of Citizenship and Immigration | C | 2,199 | 72,187 | – | – | – | – | – | 2,199 | 72,187 |
| Innovation, Science and Industry | ||||||||||
| Department of Industry | C | 2,134 | 290,450 | – | – | – | – | – | 2,134 | 290,450 |
| Natural Resources | ||||||||||
| Department of Natural Resources | C | 3 | 1,447 | – | – | – | – | – | 3 | 1,447 |
| Canadian Nuclear Safety Commission | C | 2 | 1,695 | – | – | – | – | – | 2 | 1,695 |
| Public Safety | ||||||||||
| Correctional Service of Canada | C | 6 | 30 | – | – | – | – | – | 6 | 30 |
| Parole Board of Canada | C | 2 | 132 | – | – | – | – | – | 2 | 132 |
| Transport | ||||||||||
| Department of Transport | C | 61 | 2,678 | – | – | – | – | – | 61 | 2,678 |
| Subtotal | 5,870 | 420,810 | – | – | – | – | – | 5,870 | 420,810 | |
| Veterans Well-being Act | ||||||||||
| Veterans Affairs | ||||||||||
| Department of Veterans Affairs | B | 129 | 1,846,312 | – | – | – | – | – | 129 | 1,846,312 |
| Total | 2,569,461 | 5,436,898,684 | 12 | 66,906 | – | 83,147 | 230,349,127 | 2,652,620 | 5,667,314,717 | |
| Summary | ||||||||||
| Write-offs | A | 1,174,657 | 3,095,798,269 | 12 | 66,906 | 22,428 | 220,563,466 | 1,197,097 | 3,316,428,641 | |
| Forgiveness | B | 266,352 | 2,032,065,873 | – | – | – | – | 266,352 | 2,032,065,873 | |
| Remissions | C | 25,060 | 13,391,586 | – | – | 60,719 | 9,785,661 | 85,779 | 23,177,247 | |
| Waivers | D | 1,103,392 | 295,642,956 | – | – | – | – | 1,103,392 | 295,642,956 | |
| Total | 2,569,461 | 5,436,898,684 | 12 | 66,906 | 83,147 | 230,349,127 | 2,652,620 | 5,667,314,717 | ||
Public Accounts of Canada 2023 Volume III—Bottom of the page Navigation
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- Section 2: Table of contents: Section 2: Supplementary information required by the Financial Administration Act
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