Supplementary Estimates
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Introduction
Supplementary Estimates are part of the normal parliamentary approval process to ensure that previously planned government initiatives receive the necessary funding to move them forward, therefore meeting the needs of Canadians. They present information to Parliament on the Government of Canada’s spending requirements that were not sufficiently developed in time for inclusion in the Main Estimates, or have subsequently been refined to account for developments in particular programs and services. Supplementary Estimates directly support an appropriation act.
Supplementary Estimates are published throughout the year; each release is identified alphabetically (A, B, C, etc.). In general, Supplementary Estimates (A) are tabled in May and the associated appropriation act is granted royal assent and becomes law in June. These provide federal organizations with the funding they need early in the year. Supplementary Estimates (B) are tabled in late October or early November and the associated appropriation act is granted royal assent in December. Supplementary Estimates (C) are tabled in February and the associated appropriation act is granted royal assent in March.
Terminology
The following terminology is used throughout the Supplementary Estimates:
- Expenditures refer to the actual expenditures published in the most recent Public Accounts (Volume II);
- Estimates to date include the aggregate of the requirements reported in the Main Estimates, and Supplementary Estimates (A), (B) and (C) of that fiscal year;
- authorities to date are comprised of amounts reported in the prior Estimates of the current fiscal year, two-year appropriations and allocations of votes managed by Treasury Board;
- proposed authorities is the sum of all the amounts reported in the Estimates of the current fiscal year, two-year appropriations and allocations from votes managed by Treasury Board;
- budgetary expenditures include the cost of servicing the public debt; operating and capital expenditures; transfer payments to other levels of government, organizations or individuals; and payments to Crown corporations;
- non-budgetary expenditures – or loans, investments and advances – are outlays that represent changes in the composition of the Government’s financial assets. Negative figures indicate that recoveries exceed expenditures;
- voted describes appropriations or expenditures for which parliamentary authority is sought through an appropriation bill; and
- statutory describes appropriations or expenditures which are authorized by Parliament through legislation other than an appropriation act; forecasts are provided for Parliament’s information.
Publications
- 2026–27
- 2025–26
- 2024–25
- 2023–24
- 2022–23
Archive
Archived information is provided for reference, research or recordkeeping purposes. To access Supplementary estimates no longer available on this webpage, please visit the Government of Canada web archive or Government of Canada publications catalogue: