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:

  1. 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.
  2. 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.

  3. 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

  1. Write-off
  2. Forgiveness
  3. Remission
  4. Waiver

Table 2.8
Debts, obligations and claims written off or forgiven
(in dollars)Links to footnote * in table 1

Description CodeLinks to footnote 1 in table 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 150 23,496,171 150 23,496,171
Canadian Grain Commission A 23 12,462 23 12,462
Atlantic Canada Opportunities Agency
Atlantic Canada Opportunities Agency A/D 33 5,270,865 33 5,270,865
Canadian Heritage
Department of Canadian Heritage A 6 1,376,043 6 1,376,043
Canadian Radio-television and Telecommunications Commission A/D 31 142,523 31 142,523
National Film Board A 64 51,389 64 51,389
Economic Development Agency of Canada for the Regions of Quebec
Economic Development Agency of Canada for the Regions of Quebec A 46 9,816,737 46 9,816,737
Employment and Workforce Development
Department of Employment and Social Development A/C/D 7,565 25,199,131 /10cLinks to footnote 2 in table 1 20,423 214,599,986 27,988 239,799,117
Environment and Climate Change
Department of the Environment A/D 37 9,596 37 9,596
Parks Canada Agency A 184 12,441 184 12,441
Fisheries, Oceans and the Canadian Coast Guard
Department of Fisheries and Oceans A 16 174,643 16 174,643
Global Affairs
Department of Foreign Affairs, Trade and Development A 54 255,095 54 255,095
Health
Department of Health A 132 1,349,908 132 1,349,908
Canadian Food Inspection Agency A 200 181,001 200 181,001
Immigration, Refugees and Citizenship
Department of Citizenship and Immigration A/C 8,368 2,246,139 Links to footnote 2 in table 1 3,636,315 54,704,052 3,644,683 56,950,191
Indigenous Services
Department of Indigenous Services A 1 6,620 1 6,620
Innovation, Science and Industry
Department of Industry A/D 200 194,030 200 194,030
Canadian Space Agency A 1 7 1 7
Federal Economic Development Agency for Southern Ontario A 4 10,298,105 4 10,298,105
National Research Council of Canada A 4 113,665 4 113,665
Statistics Canada A/D 133 6,639 133 6,639
Justice
Department of Justice A/C 4 6,852 Links to footnote 2 in table 1 54,488 4,645,849 54,492 4,652,701
Courts Administration Service A 2 3,049 2 3,049
Office of the Director of Public Prosecutions A 1 98 1 98
Registrar of the Supreme Court of Canada A 1 71 1 71
National Defence
Department of National Defence A 85 213,399 85 213,399
National Revenue
Canada Revenue Agency A 1,122,242 3,699,033,909 1,122,242 3,699,033,909
Natural Resources
Department of Natural Resources A/D 67 33,981 67 33,981
Canadian Energy Regulator A 4 3,132 4 3,132
Canadian Nuclear Safety Commission A 1 12,197 1 12,197
Privy Council
Pacific Economic Development Agency of Canada D 1 522 1 522
Public Safety, Democratic Institutions and Intergovernmental Affairs
Canada Border Services Agency A 325 13,445,736 325 13,445,736
Correctional Service of Canada A 93 1,093,614 93 1,093,614
Office of the Chief Electoral Officer A 26 508 26 508
Royal Canadian Mounted Police A/C/D 3 35,322 Links to footnote 2 in table 1 107 4,182,532 110 4,217,854
Public Services and Procurement
Department of Public Works and Government Services A/C/D 924 3,961,240 1 7,670 925 3,968,910
Shared Services Canada A 2 1,365,317 2 1,365,317
Transport
Department of Transport A 18 20,660 18 20,660
Treasury Board
Treasury Board Secretariat C Links to footnote 2 in table 1 3 46,789 3 46,789
Veterans Affairs
Department of Veterans Affairs A 453 1,228,676 453 1,228,676
Subtotal   1,141,504 3,800,671,493 3,711,337 278,186,878 4,852,841 4,078,858,371
Apprentice Loans Act
Employment and Workforce Development
Department of Employment and Social Development B 113 483,676 113 483,676
Bankruptcy and Insolvency Act
National Revenue
Canada Revenue Agency A 44,641 682,804,827 44,641 682,804,827
Canada Small Business Financing Act
Innovation, Science and Industry
Department of Industry A 555 55,347,877 555 55,347,877
Canada Student Financial Assistance Act
Employment and Workforce Development
Department of Employment and Social Development B 95,316 245,363,440 95,316 245,363,440
Canada Student Loans Act
Employment and Workforce Development
Department of Employment and Social Development B 170 1,645,856 170 1,645,856
Canadian Food Inspection Agency Act
Health
Canadian Food Inspection Agency C 17,110 2,253,547 17,110 2,253,547
Customs Act
Public Safety, Democratic Institutions and Intergovernmental Affairs
Canada Border Services Agency D 173 16,955,903 173 16,955,903
Department of Veterans Affairs Act
Veterans Affairs
Department of Veterans Affairs B 15 66,647 15 66,647
Employment Insurance Act
Employment and Workforce Development
Department of Employment and Social Development A 47,517 71,027,499 47,517 71,027,499
Excise Tax Act
National Revenue
Canada Revenue Agency B 15,106 119,211,714 15,106 119,211,714
Export Development Act
Global Affairs
Export Development Canada (Canada Account) A/B 561,231 10,310,314,283 561,231 10,310,314,283
Immigration and Refugee Protection Act
Immigration, Refugees and Citizenship
Department of Citizenship and Immigration D 762,958 108,129,287 762,958 108,129,287
Income Tax Act
Economic development Agency of Canada for the Regions of Quebec
Economic Development Agency of Canada for the Regions of Quebec D 6 3,849 6 3,849
National Revenue
Canada Revenue Agency B/D 270,411 444,049,918 270,411 444,049,918
Subtotal   270,417 444,053,767 270,417 444,053,767
Old Age Security Act
Employment and Workforce Development
Department of Employment and Social Development C 14,599 35,795,585 14,599 35,795,585
Parliament of Canada Act
Parliament
Senate A 2 285 2 285
Pension Act
Public Safety, Democratic Institutions and Intergovernmental Affairs
Royal Canadian Mounted Police C 6 113,269 6 113,269
Veterans Affairs
Department of Veterans Affairs B 53 761,610 53 761,610
Subtotal   59 874,879 59 874,879
Service Fees Act
Agriculture and Agri-Food
Canadian Grain Commission C 2 5,453 2 5,453
Environment and Climate Change
Department of the Environment C 15 858 15 858
Parks Canada Agency C 179 3,870 179 3,870
Health
Department of Health C 72 57,104 72 57,104
Public Health Agency of Canada C 47 8,531 47 8,531
Immigration, Refugees and Citizenship
Department of Citizenship and Immigration C 55,139 1,681,636 55,139 1,681,636
Innovation, Science and Industry
Department of Industry C 856 198,446 856 198,446
Natural Resources
Department of Natural Resources C 4 580 4 580
Canadian Nuclear Safety Commission C 2 215 2 215
Public Safety, Democratic Institutions and Intergovernmental Affairs
Correctional Service of Canada C 35 175 35 175
Parole Board of Canada C 25 2,302 25 2,302
Transport
Department of Transport C 40 3,555 40 3,555
Subtotal   56,416 1,962,725 56,416 1,962,725
Underused Housing Tax Act
National Revenue
Canada Revenue Agency D 531,337 2,459,050,652 531,337 2,459,050,652
Veterans Well-being Act
Veterans Affairs
Department of Veterans Affairs B 148 4,470,109 148 4,470,109
Total   3,559,387 18,360,484,051   3,711,337 278,186,878 7,270,724 18,638,670,929
Summary
Write-offs A 1,235,376 4,697,042,986   19,857 212,466,788 1,255,233 4,909,509,774
Forgiveness B 741,101 10,864,611,120   741,101 10,864,611,120
Remissions C 88,131 40,125,127   3,691,480 65,720,090 3,779,611 105,845,217
Waivers D 1,494,779 2,758,704,818   1,494,779 2,758,704,818
Total   3,559,387 18,360,484,051   3,711,337 278,186,878 7,270,724 18,638,670,929

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