Details on transfer payment programs
Transfer payment programs with total actual spending of less than $5 million
Transfer payment program or funding agreement: International Public Sector Accounting Standards Board
Timeframe of the transfer payment program
- Start date: April 1, 2006
- End date: Ongoing
- Fiscal year for terms and conditions: 2024–25
Funding details
- Listing in the Public Accounts: International Federation of Accountants
- Name of program terms and conditions: International Public Sector Accounting Standards Board
- Type of transfer payment: Contribution
- Type of appropriation: Appropriated annually through the Estimates
Purpose and objectives
- Purpose and objectives of transfer payment program: This transfer payment program consists of a contribution to the International Public Sector Accounting Standards Board, which:
- supports the development of the standards
- increases Canada’s visibility and participation in setting these standards
- Engagement of applicants and recipients in 2025–26: Not applicable
Departmental Results Framework
Link to departmental result(s): Administrative leadership
Link to the department’s program inventory: Comptrollership Program
Results achieved
Immediate outcomes:
- continued participation by member countries in developing international public sector accounting standards
- increased contribution by Canada in developing these standards
Intermediate outcomes:
- high-quality international public sector accounting standards for member countries to adopt
- increased visibility of Canada’s contribution to the standards
Final outcomes:
- additional high-quality international public sector accounting standards for member countries to adopt
- strengthened public policy debate and decisions based on relevant financial information
- increased public confidence through high-quality and transparent financial reporting
Evaluations and audits
Findings of audits completed in 2025–26: Not applicable
Findings of evaluations completed in 2025–26: Not applicable
Financial Information
| Type of transfer payment | 2023–24 actual spending | 2024–25 actual spending | 2025–26 planned spending | 2025–26 total authorities available for use | 2025–26 actual spending (authorities used) | Variance (2025–26 actual minus 2025–26 planned) |
|---|---|---|---|---|---|---|
| Total grants | 0 | 0 | 0 | 0 | 0 | 0 |
| Total contributions | 200,000 | 200,000 | 200,000 | 200,000 | 200,000 | 0 |
| Total other transfer payments | 0 | 0 | 0 | 0 | 0 | 0 |
| Total program | 200,000 | 200,000 | 200,000 | 200,000 | 200,000 | 0 |
Explanation of variances
Historical spending has been consistently equal to planned spending.
Transfer payment program or funding agreement: Open Government Partnership
Timeframe of the transfer payment program
- Start date: October 6, 2016
- End date: Ongoing
- Fiscal year for terms and conditions: 2016–17
Funding details
- Listing in the Public Accounts: Contributions to the Open Government Partnership
- Name of program terms and conditions: Open Government Partnership
- Type of transfer payment: Contribution
- Type of appropriation: Appropriated annually through the Estimates
Purpose and objectives
- Purpose and objectives of transfer payment program: The annual contribution to the Open Government Partnership advances Canada’s openness and transparency efforts. It does this by:
- leveraging international expertise, dialogue and lessons learned
- helping foster ambitious open government commitments
- facilitating access to international expertise and peer review
- supporting rigorous annual assessments of progress
- Engagement of applicants and recipients in 2025–26: Not applicable
Departmental Results Framework
Link to departmental result(s): Administrative leadership
Link to the department’s program inventory: Digital government program
Results achieved: Canada’s membership in the Open Government Partnership offers important benefits, such as:
- accessing international expertise, including that of other governments and of civil society organizations
- showcasing Canada’s open government accomplishments and innovations
- influencing the direction of the partnership
- offering Treasury Board of Canada Secretariat officials opportunities to participate at different levels of the partnership, such as councils, working groups and meetings)
- promoting best practices in a specific field of expertise
- contributing to a central source of information and guidance related to that field
- performing rigorous, independent progress reviews of Canada’s plan
Evaluations and audits
Findings of audits completed in 2025–26: Not applicable
Findings of evaluations completed in 2025–26: Not applicable
Financial Information
| Type of transfer payment | 2023–24 actual spending | 2024–25 actual spending | 2025–26 planned spending | 2025–26 total authorities available for use | 2025–26 actual spending (authorities used) | Variance (2025–26 actual minus 2025–26 planned) |
|---|---|---|---|---|---|---|
| Total grants | 0 | 0 | 0 | 0 | 0 | 0 |
| Total contributions | 267,402 | 373,521 | 281,690 | 381,340 | 381,340 | 99,650 |
| Total other transfer payments | 0 | 0 | 0 | 0 | 0 | 0 |
| Total program | 267,402 | 373,521 | 281,690 | 381,340 | 381,340 | 99,650 |
Explanation of variances
Canada’s annual contribution to the Open Government Partnership increased from US$200,000 to US$270,000 in 2024–25. The increase reflects global inflation and supports the implementation of the partnership’s 2023–28 strategy. The planned spending has not yet been adjusted to reflect the strategy for 2025–26 and after.
Transfer payment program or funding agreement: Research and Policy Initiatives Assistance Program
Timeframe of the transfer payment program
- Start date: November 2003
- End date: Ongoing
- Fiscal year for terms and conditions: 2022–23
Funding details
- Listing in the Public Accounts: Research and Policy Initiatives Assistance Program
- Name of program terms and conditions: Research and Policy Initiatives Assistance Program
- Type of transfer payment: Contribution
- Type of appropriation: Appropriated annually through the Estimates
Purpose and objectives
- Purpose and objectives of transfer payment program: The Research and Policy Initiatives Assistance Program supports initiatives led by third-party organizations that contribute to the effectiveness of public service management practices. This includes the improvement, advancement and promotion of public sector policy research, innovation and engagement.
- Engagement of applicants and recipients in 2025–26: Sectors fund eligible third-party recipients with contribution funding sourced from their operating budget.
- Through this program, TBS sectors:
- engage directly with third-party applicants and recipients to explain objectives and requirements
- develop proposals for consideration
Departmental Results Framework
Link to departmental result(s): Eligible projects led by third-party recipients can support any Treasury Board of Canada Secretariat (TBS) result.
Link to the department’s program inventory: Eligible projects led by third-party recipients can support any program in TBS’s Program Inventory.
Results achieved
Immediate outcomes:
- increase innovative approaches to public policy
- promote engagement with experts, stakeholders and the general public
- offer access to expanded knowledge related to public sector or public policy issues
Intermediate outcome:
- increase contribution to knowledge in emerging public sector or public service policy issues
Final outcome:
- contribute to improving, advancing and promoting public sector policy research and public sector management
Evaluations and audits
Findings of audits completed in 2025–26: Not applicable
Findings of evaluations completed in 2025–26: Not applicable
Financial Information
| Type of transfer payment | 2023–24 actual spending | 2024–25 actual spending | 2025–26 planned spending | 2025–26 total authorities available for use | 2025–26 actual spending (authorities used) | Variance (2025–26 actual minus 2025–26 planned) |
|---|---|---|---|---|---|---|
| Total grants | 0 | 0 | 0 | 0 | 0 | 0 |
| Total contributions | 239,897 | 153,863 | 0 | 219,967 | 219,967 | 219,967 |
| Total other transfer payments | 0 | 0 | 0 | 0 | 0 | 0 |
| Total program | 239,897 | 153,863 | 0 | 219, 967 | 219,967 | 219,967 |
Explanation of variances
The Research and Policy Initiatives Assistance Program is an unfunded program; therefore, no spending was included in the 2025–26 TBS Departmental Plan. Annual expenditures vary based on the number of contribution agreements signed, and any required funding is provided through Vote 1 operating budgets. For information on signed agreements, visit the Open Government website for proactive disclosure of Grants and Contributions.
Transfer payment program or funding agreement: Payments in the Nature of Workers’ Compensation, in accordance with the Public Service Income Benefit Plan for Survivors of Employees Slain on Duty
Timeframe of the transfer payment program
- Start date: 1981
- End date: Ongoing
- Fiscal year for terms and conditions: Not applicable
Funding details
- Listing in the Public Accounts: Payments in the Nature of Workers’ Compensation, in accordance with the Public Service Income Benefit Plan for Survivors of Employees Slain on Duty
- Name of program terms and conditions: Not applicable
- Type of transfer payment: Other transfer payment
- Type of appropriation: Appropriated annually through the Estimates
Purpose and objectives
- Purpose and objectives of transfer payment program: The self-insured Public Service Income Benefit Plan for Survivors of Employees Slain on Duty provides an income guarantee to the spouses and children of employees whose death was caused by an unlawful act of violence committed by a third party that occurred during the course of or arising from the employees’ performance of their duties.
- Engagement of applicants and recipients in 2025–26: Not applicable
Departmental Results Framework
Link to departmental result(s): Employer
Link to the department’s program inventory: Public service employer payments
Results achieved: The plan supplements the income receivable from the Public Service Superannuation Act, the Canada or Quebec Pension Plan, the Workers Compensation Act and the Pension Act to an amount equal to 100% of the net pay or pension that would otherwise be paid to the employee.
Evaluations and audits
Findings of audits completed in 2025–26: Not applicable
Findings of evaluations completed in 2025–26: Not applicable
Financial Information
| Type of transfer payment | 2023–24 actual spending | 2024–25 actual spending | 2025–26 planned spending | 2025–26 total authorities available for use | 2025–26 actual spending (authorities used) | Variance (2025–26 actual minus 2025–26 planned) |
|---|---|---|---|---|---|---|
| Total grants | 0 | 0 | 0 | 0 | 0 | 0 |
| Total contributions | 0 | 0 | 0 | 0 | 0 | 0 |
| Total other transfer payments | 308,815 | 339,395 | 495,000 | 495,000 | 319,442 | -175,558 |
| Total program | 308,815 | 339,395 | 495,000 | 495,000 | 319,442 | -175,558 |
Explanation of variances
The planned spending represents the allocated budget set aside to cover these costs and is constant year to year. Payments may vary from year to year depending on the claims against the plan.
Transfer payment program or funding agreement: Special Indemnity Plan for Spouses of Canadian Forces Attachés
Timeframe of the transfer payment program
- Start date: 1976
- End date: Ongoing
- Fiscal year for terms and conditions: Not applicable
Funding details
- Listing in the Public Accounts: Special Indemnity Plan for Spouses of Canadian Forces Attachés
- Name of program terms and conditions: Not applicable
- Type of transfer payment: Other transfer payment
- Type of appropriation: Appropriated annually through the Estimates
Purpose and objectives
- Purpose and objectives of transfer payment program: The Special Indemnity Plan for Spouses of Canadian Forces Attachés is a compensation program that provides coverage for injury or death sustained by spouses while accompanying an attaché on an operational trip.
- Engagement of applicants and recipients in 2025–26: Not applicable
Departmental Results Framework
Link to departmental result(s): Employer
Link to the department’s program inventory: Public service employer payments
Results achieved: The indemnity payable under the Special Indemnity Plan for Spouses of Canadian Forces Attachés is equal to the pension amount that would have been awarded under the Pension Act if the spouse were a Canadian Forces member for the purpose of the Pension Act and the disability or death were directly connected to military service in peacetime.
Evaluations and audits
Findings of audits completed in 2025–26: Not applicable
Findings of evaluations completed in 2025–26: Not applicable
Financial Information
| Type of transfer payment | 2023–24 actual spending | 2024–25 actual spending | 2025–26 planned spending | 2025–26 total authorities available for use | 2025–26 actual spending (authorities used) | Variance (2025–26 actual minus 2025–26 planned) |
|---|---|---|---|---|---|---|
| Total grants | 0 | 0 | 0 | 0 | 0 | 0 |
| Total contributions | 0 | 0 | 0 | 0 | 0 | 0 |
| Total other transfer payments | 0 | 0 | 5,000 | 5,000 | 0 | −5,000 |
| Total program | 0 | 0 | 5,000 | 5,000 | 0 | −5,000 |
Explanation of variances
Payments may vary from year to year depending on the claims against the plan.
Transfer payment program or funding agreement: Payments under the Public Service Pension Adjustment Act (R.S.C. 1970, c. P-33)
Timeframe of the transfer payment program
- Start date: 1970
- End date: Ongoing
- Fiscal year for terms and conditions: Not applicable
Funding details
- Listing in the Public Accounts: Payments under the Public Service Pension Adjustment Act (R.S.C. 1970, c. P-33)
- Name of program terms and conditions: Not applicable
- Type of transfer payment: Other transfer payment
- Type of appropriation: Statutory authority
Purpose and objectives
- Purpose and objectives of transfer payment program: To provide pensions to former government employees not entitled under current superannuation acts
- Engagement of applicants and recipients in 2025–26: Not applicable
Departmental Results Framework
Link to departmental result(s): Employer
Link to the department’s program inventory: Public service employer payments
Results achieved: Pension payments to former government employees that are not authorized under the Public Service Superannuation Act, the Canadian Forces Superannuation Act, or the Royal Canadian Mounted Police Superannuation Act.
Evaluations and audits
Findings of audits completed in 2025–26: Not applicable
Findings of evaluations completed in 2025–26: Not applicable
Financial Information
| Type of transfer payment | 2023–24 actual spending | 2024–25 actual spending | 2025–26 planned spending | 2025–26 total authorities available for use | 2025–26 actual spending (authorities used) | Variance (2025–26 actual minus 2025–26 planned) |
|---|---|---|---|---|---|---|
| Total grants | 0 | 0 | 0 | 0 | 0 | 0 |
| Total contributions | 0 | 0 | 0 | 0 | 0 | 0 |
| Total other transfer payments | 1,514 | 1,579 | 0 | 913 | 913 | 913 |
| Total program | 1,514 | 1,579 | 0 | 913 | 913 | 913 |
Explanation of variances
Payments vary from year to year and are made if a member of a defined benefit registered pension plan is credited with new or improved benefits for previous years of service that occurred after 1989. As these payments cannot be anticipated, no spending is forecasted or planned. Expenditure authority is provided through the Public Service Pension Adjustment Act (R.S.C., 1970, c. P-33).