Governance

In 2025–26, TBS continued to support the integration of GBA Plus considerations in departmental governance and decision-making. Senior-level leadership contributed to the department’s efforts to meet its GBA Plus obligations and support the consideration and application of GBA Plus, including obligations related to the Canadian Gender Budgeting Act and GBA Plus requirements for Treasury Board submissions.

Capacity

In 2025–26, TBS continued to integrate GBA Plus capacity into government products and processes by:

• helping other federal organizations consider the needs of diverse users and stakeholders when developing policies and procedures
• ensuring that Treasury Board submissions contain sufficient information for decision‑makers to track impacts based on gender and other identity factors
• developing five quality assessment criteria for reporting gender and diversity impacts and holding cross-government capacity-building sessions to promote their use
• working with departments to improve the collection and reporting of gender and diversity data to meet obligations under the Canadian Gender Budgeting Act
• improving the Quality of Life Framework by better connecting its fairness and inclusion lens with its sustainability and resilience lens to strengthen reporting on quality-of-life outcomes, and support coordinated, evidence-based decisions that benefit all Canadians
• working to enhance GBA Plus analytical tools in collaboration with Women and Gender Equality Canada, the Privy Council Office, and the Department of Finance Canada
• launching a modernized self‑identification system through the TBS Applications Portal to improve workforce data and enable stronger monitoring of representation and inclusion outcomes

Human resources (full-time equivalents) dedicated to GBA Plus

9 full-time equivalents

Core responsibility 1: Spending oversight

Program 1: Expenditure Data, Analysis, Results, and Reviews

Program goals: The program exercises an oversight and challenge role to ensure that government spending achieves tangible results and good value for money across different populations. It provides leadership in making data on spending and performance easier to find and use, both for accountability purposes and to instill a results-based decision-making culture.

Target population: All Canadians

Specific demographic group(s) to be monitored: Not applicable

Key program impacts on gender and diversity

In 2025–26, TBS continued to develop guidance for departments to report on the gender and diversity impacts of their programs under the Canadian Gender Budgeting Act. It analyzed information from the departmental results reports of 90 federal organizations to assess how the programs affect different groups of people based on gender, other identity factors, and program goals. The analysis is posted on the Impacts of Gender-Based Analysis Plus page.

TBS also developed five quality assessment criteria for reporting on gender and diversity impacts (for details, go to the “GBA Plus data collection plan” section below). These criteria were used to assess individual programs and program areas. They have provided a clearer picture of strengths and areas for improvement across government.

In addition, TBS promoted the criteria across government through capacity-building sessions tailored to different program areas. Participants reported that the sessions improved their understanding of GBA Plus reporting. TBS observed an increase in requests for program-specific GBA Plus guidance after the sessions.

In 2025–26, TBS also worked with departments to improve the collection of gender and diversity data for annual reporting under the Canadian Gender Budgeting Act. In addition, it continued to integrate the Quality of Life Framework into government decision-making processes to help make sure government investments benefit Canadians. The framework measures what matters most to Canadians and supports evidence-based budgeting and decision-making across the federal government.

The program also:

• supported the Oversight and Treasury Board Support program in reviewing and challenging more than 270 Treasury Board submissions to make sure they contained sufficient information for decision makers to assess program impacts based on gender, diversity and other intersecting identity factors
• refined and strengthened the Quality of Life Framework and GBA Plus to improve data collection, strengthen reporting on Quality of Life outcomes, and further develop the framework’s sustainability and resilience lens to support coordinated, evidence-based decisions that benefit Canadians
• continued to incorporate GBA Plus considerations into the guidance and templates for departmental plans and departmental results reports
• continued to improve the collection of data based on gender and other identity factors to support annual reporting under the Canadian Gender Budgeting Act and to respond to recommendations in parliamentary reports and audits
• collaborated with federal departments to assess the program impacts based on gender and other identity factors
• published the results of the TBS annual review on gender and diversity on the Impacts of Gender Based Analysis Plus page

Supplementary information sources

Impacts of Gender-Based Analysis Plus

GBA Plus data collection plan

In 2025–26, the program analyzed information reported by departments on the gender and diversity impacts of their programs, as presented in the most recent GBA Plus Supplementary Information Tables to all Departmental Results Reports. The program used this information to update its annual reporting guidance and to provide tailored advice to programs and departments when requested.

In 2025–26, TBS also developed and used for the first time five quality assessment criteria to assess the reporting of gender and diversity impacts:

• rationale for GBA Plus lens selection
• data availability or existence of a data collection plan
• rationale for methods
• engagement with communities
• integration of findings into program design

TBS tracked the percentage of government programs that met each of the five criteria and analyzed the results by program area. It also provided guidance to departments on how to incorporate GBA plus into program evaluations.

Going forward, TBS plans continue using the five GBA Plus quality assessment criteria to review annual gender and diversity impacts reported across program areas and develop curated guidance as required.

Program 2: Oversight and Treasury Board Support

Program goals: The program performs due‑diligence reviews of Treasury Board submissions and memoranda to Cabinet to advise the Treasury Board on resource allocation, risks and policy compliance. This work supports sound decision‑making, value for money, compliance with rules and policies, and alignment with Government of Canada priorities and objectives. The program also provides strategic advice, guidance and support to federal organizations on government priorities, on how to apply Treasury Board policies, and on risk management strategies and performance management.

The program reviews Treasury Board submissions from departments to make sure they:

• align with Treasury Board policies and government priorities
• provide good value for money
• clearly explain the expected results and how they would be measured
• contain clear assessments of risks, including financial risks

As part of the review process, the program ensures that the submissions:

• identify their potential impact on different groups based on gender and other identity factors
• include a GBA Plus data collection and reporting plan

Target population: All Canadians

Key program impacts on gender and diversity

In 2025–26, the program reviewed and challenged more than 270 Treasury Board submissions to ensure that they contained sufficient information for decision‑makers to track impacts in terms of gender and other intersecting identity factors.

GBA Plus data collection plan

Not applicable. The program has no gender-based analysis data collection plan. The program ensures that Treasury Board submissions on proposed initiatives address government‑wide policy considerations adequately, including GBA Plus. It is up to departments to collect data to support GBA plus for their proposed initiatives.

Core responsibility 2: Administrative leadership

Program 1: Digital Government Program

Program goals: The program provides all departments with a government-wide vision and tools focused on advancing digital service delivery, cybersecurity, recruitment and privacy. The program provides support for initiatives in four areas:

1. Excellence in technology and operations
2. Simpler, more reliable digital services and programs supported by government‑wide data integration and management
3. Policies and frameworks designed for a modern, secure and privacy-enabled digital government
4. Empowered employees with optimized and enhanced digital talent across the Government of Canada

To achieve this goal, the program provides all departments with:

• standardized policies, guidelines, objectives, implementation and performance tools
• strategic advice
• intergovernmental agreement templates
• support through functional communities and government-wide learning and development events

Target population: All Canadians

Specific demographic group(s) to be monitored: Not applicable

Key program impacts on gender and diversity

In 2025–26, the program worked to develop standards to enable data interoperability government-wide to support the 2023–2026 Data Strategy for the Federal Public Service and standards associated with Statistics Canada’s Disaggregated Data Action Plan. Specifically, TBS set expectations for best practices and established common data standards across the government by publishing:

• Data Reference Standard on Person(s): name architecture
• Data Reference Standard on Person(s): gender
• Data Reference Standard on Person(s): sex assigned at birth

The program also continued to use diversity data related to gender and other identity factors to track and inform efforts to advance diversity, equity and inclusion in the digital community and increase representation in areas including:

• information management
• information technology
• cybersecurity

In 2025–26, the program also:

• partnered with stakeholders, civil society and departments to explore innovative, ethical and inclusive ways to collect, publish and use open data in a manner that respects government privacy obligations
• acted as public sector champion for a program for women, non-binary and gender-diverse people working in science, technology, engineering or mathematics
• continued to use data from the GC Digital Talent platform and other data sources to support GBA Plus and actions for the government’s digital community

GBA Plus data collection plan

Through the Citizens First survey, the program collects data on how different population groups perceive the government services they use. The program shares the results of the survey with departments.

Program 2: Communications and Federal Identity Policies and Initiatives

Program goals: The program sets the requirements that enable departments to provide Canadians with information about Government of Canada decisions, policies, programs and services and that support the use of a consistent, coherent identity for the Government of Canada. The program advises departments on developing inclusive communications products, including material to be posted on Canada.ca, the Government of Canada’s main website.

Target population: All Canadians

Specific demographic group(s) to be monitored: Not applicable

Key program impacts on gender and diversity

The program continued to answer questions from departments about the Guidelines on Making Communications Products and Activities Accessible and the Guidelines on Making Communications Products and Activities Diverse and Inclusive, and to monitor emerging departmental needs, issues and trends related to accessible, diverse and inclusive communications. These guidelines help departments plan and develop inclusive and accessible communications products and activities.

GBA Plus data collection plan

Not applicable. Departments are responsible for implementing the requirements set out in the policy instruments related to communications and federal identity and for collecting data on the gender and diversity impacts of their communications products and activities, as appropriate.

Program 3: Comptrollership

Program goals: The program provides functional direction and assurance for financial management, internal audit, investment planning, procurement, project management, and the management of real property and materiel. The program supports the Comptroller General of Canada by:

• developing policies and initiatives to strengthen financial management, oversight and reporting in the Government of Canada
• implementing policy instruments governing procurement, real property, materiel management, investment planning, and project management to strengthen the management of investments
• modernizing financial management systems and processes to provide more timely access to reliable, consistent government-wide information, and to ensure that financial management services enable the delivery of programs for Canadians and remain ‑cost-effective and sustainable
• maintaining a modern internal audit policy suite and overseeing the independent internal audit function for the Government of Canada in order to inform the oversight of public resources and provide assurance that activities are managed in a way that demonstrates responsible stewardship to Canadians

The program also supports the Greening Government Strategy by:

• administering the Greening Government Fund
• advising departments on how to comply with the strategy
• leading targeted initiatives
• tracking and publicly disclosing the government’s environmental performance

Target population: All Canadians

Specific demographic group(s) to be monitored: Not applicable

Key program impacts on gender and diversity

In 2025–26 the Comptrollership Program continued to provide policy guidance and to lead initiatives to help departments implement requirements related to gender and diversity by:

• analyzing data to assess the effectiveness of certain procurement-related policies and initiatives for equity-seeking groups such as the Directive on Government Contracts, Including Real Property Leases, in the Nunavut Settlement Area (“Nunavut Directive”) for Inuit of the Nunavut Settlement Area, in collaboration with Nunavut Tunngavik Incorporated (the designated Inuit organization for Inuit of Nunavut), Indigenous Services Canada, and Public Services and Procurement Canada
• addressing gaps in competency frameworks, standard job descriptions and learning products for comptrollership communities

The program also continued to help departments build a skilled, inclusive, diverse and equitable comptrollership workforce and to serve diverse stakeholders and communities by:

• collecting and monitoring information about gender and diversity in the different comptrollership communities:
  • financial management
  • investment management
  • internal audit
  • departmental audit committees
• analyzing gender and diversity information, such as representation gaps, to inform collective staffing initiatives and professional and leadership development programs

GBA Plus data collection plan

In 2025–2026, the program collected and analyzed data on departments’ progress toward meeting the requirement to award at least 5% of the total value of their contracts to Indigenous businesses. It also supported the analysis of departmental data on procurement contracts and real property leases in the Nunavut Settlement Area, which is informing the first independent five-year review of the effectiveness of the Nunavut Directive. The program also collected data on the representation of employment equity groups in the different comptrollership communities. It used this data to identify and address representation gaps.

Program 4: Public Service Accessibility

Program goals: The Office of Public Service Accessibility (OPSA) was established to help organizations meet or exceed the requirements of the Accessible Canada Act. OPSA provides expert guidance to help improve the hiring, retention and promotion of persons with disabilities, and supports organizations to develop and implement efficient workplace accommodations processes. The program aims to help departments and agencies create a barrier-free environment for employees with disabilities. Applying an accessibility lens in line with GBA Plus is central to developing barrier-free programs and services.

Target population: Federal public service

Specific demographic group(s) to be monitored: Employees with disabilities

Key program impacts on gender and diversity

In 2025–26, OPSA continued to monitor and report on the impacts of accessibility initiatives in the public service based on gender and other identity factors using the following data sources:

• the TBS employment equity database
• the Public Service Employee Survey

The Workplace Inclusion and Accessibility Centre, established in 2024–25 to improve government-wide workplace accommodation practices and remove barriers, continued to provide advice on horizontal issues and implementation of the GC Workplace Accessibility Passport.

OPSA’s work helps increase understanding of the lived experiences of persons with disabilities who may belong to additional equity groups.

Supplementary information sources

Core Public Administration Diversity and Inclusion statistics

GBA Plus data collection plan

The program collects data on its gender and diversity impacts using:

• the TBS employment equity database
• the Public Service Employee Survey

The program also collaborates with the Public Service Commission to track hiring rates of persons with disabilities across the public service.

Core responsibility 3: Employer

Program 1: Employer (Office of the Chief Human Resources Officer)

Program goals: The program develops policies and sets the strategic direction for people management in the public service; manages total compensation (including the administration and delivery of equitable and responsive pensions and benefits programs) and labour relations; and undertakes initiatives to improve performance in support of recruitment and retention objectives.

Target population: Employees of the core public administration

Specific demographic group(s) to be monitored: Members of employment equity groups in the public service

Key program impacts on gender and diversity

In 2025–26, the program applied intersectional perspectives to develop tailored talent‑enablement strategies, ensuring that talent management, succession planning, and professional‑visibility initiatives consider multiple identity factors.

Supplementary information sources

Employment Equity in the Public Service of Canada for Fiscal Year 2023 to 2024

Employment Equity in the Public Service of Canada for Fiscal Year 2024 to 2025 - Canada.ca

Employment Equity Demographic Snapshot 2024–2025

2024 Public Service Employee Survey Results for the Public Service by Demographic Characteristics

GBA Plus data collection plan

In 2025–26, the program continued to monitor and report on the program’s impacts on different groups based on gender and other identity factors using a variety of data sources, including:

• the Actuarial Report on the Pension Plan for the Public Service
• demographic reports on the public service
• the Public Service Pension and Benefits Plan member survey
• Public Service Health Care Plan and Public Service Dental Care Plan data
• employment equity group information from:
  • the employment equity database
  • the Executive Talent Management System application
• public service workforce data and perception data, including:
  • the Public Service Employee Survey
  • the Student Experience Survey

Program 2: Public Service Employer Payments

Program goals: The program holds funds centrally to supplement appropriations, from which allocations are made on behalf of other federal organizations. Payments and receipts can also be made on behalf of these organizations. These funds provide payments for the employer’s share of health, income maintenance and life insurance premiums; payments to or in respect of provincial health insurance plans, payroll taxes and provincial taxes; the reimbursement of employment insurance premium rebates; and payments of administration costs.

Target population: Active and retired employees and their eligible dependants who are entitled to health and dental benefits

Specific demographic group(s) to be monitored: Not applicable

Key program impacts on gender and diversity

Not applicable

GBA Plus data collection plan

Not applicable. The Public Service Employer Payments Program consists of employer payments of non-salary elements of compensation.

Core Responsibility 4: Regulatory oversight

Program 1: Regulatory Policy, Oversight and Cooperation

Program goals: The program provides leadership and management of the government’s regulatory function and is responsible for:

• federal regulatory policy and oversight promoting good regulatory practice
• regulatory policy research and analysis
• regulatory reviews
• Canada’s Centre for Regulatory Innovation
• developing red tape reduction legislation to accelerate changes brought forward by departments
• supporting regulatory reconciliation and cooperation forums between Canada and the United States, Canada and the European Union, and domestically, between the federal government and the provinces and territories

Involving stakeholders, such as the Canadian public, businesses and industry associations, is also an important part of achieving program objectives.

Treasury Board ministers and federal departments and agencies are the primary clients of the program.

Target population: All Canadians

Specific demographic group(s) to be monitored: Not applicable

Key program impacts on gender and diversity

To gain insight into how GBA Plus contributed to regulations in 2025–26, TBS gathered information from regulatory impact analysis statements for 103 final in-scope Governor in Council regulations.

Other key program impacts

The program engaged stakeholders and partners with a broad range of perspectives to inform red tape reduction initiatives. Engagement activities involved over 150 stakeholders, 42 federal and provincial regulators, and four interested parties representing Indigenous perspectives. By incorporating their diverse feedback, the program sought to ensure that opportunities for regulatory improvement reflected varied experiences and perspectives. The Regulatory Affairs Sector will continue to engage stakeholders and partners to inform the work of the Red Tape Reduction Office.

GBA Plus data collection plan

The program used regulatory impact analysis statements produced for each proposed regulation to monitor and report on the gender and diversity impacts of proposed regulations. Regulatory impact analysis statements required departments to describe the ways regulatory proposals mitigate or address potential differential or adverse outcomes for Canadians based on factors such as gender, age, education, language, geography, culture and income. Before a department seeks Governor in Council approval, the program reviews the regulatory impact analysis statements to ensure alignment with requirements and instructions related to GBA Plus in the Cabinet Directive on Regulation.