Debts, obligations and claims written off or forgiven
Public Accounts of Canada 2024 Volume III—Top of the page Navigation
- Previous page: Remissions of taxes, fees, penalties and other debts
- Section 2: Table of contents: Section 2: Supplementary information required by the Financial Administration Act
- Next page: Accountable advances
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.
-
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 | 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 | ||
Public Accounts of Canada 2024 Volume III—Bottom of the page Navigation
- Previous page: Remissions of taxes, fees, penalties and other debts
- Section 2: Table of contents: Section 2: Supplementary information required by the Financial Administration Act
- Next page: Accountable advances
- Date modified: