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Canada Student Service Grant: federal funding earmarked for the whole program

Actual

$912,000,000 ($912.0M)

Period
2020
Unit
Canadian dollars
Stored value
912000000

Program envelope, not the value of WE's agreement. The PM announced a $912 million CSSG on 22 April 2020.

WE Charity Foundation's sole-source CSSG contribution agreement: value (lower bound, 'over $500 million')

Actual

$500,000,000 ($500.0M)

Period
2020
Unit
Canadian dollars
Stored value
500000000

Signed 23 June 2020 by the WE Charity Foundation, backdated to 5 May 2020: a sole-source contribution agreement, not a tendered contract. The Committee described it as worth over $500 million; $912 million was the whole program's envelope.

Amount earmarked for WE Charity itself to cover CSSG programming and administration costs

Actual

$43,500,000 ($43.5M)

Period
2020
Unit
Canadian dollars
Stored value
43500000

The report says 'roughly $43.5 million'; administration was 15% of programming costs in that bundle.

WE Charity Foundation signs the CSSG contribution agreement with ESDC (backdated to 5 May 2020)

Actual

June 23, 2020

Period
2020-06-23
Unit
Date

The PM announced WE's selection on 25 June 2020 (same chronology).

WE Charity withdraws from the CSSG and hands operations back to the federal government

Actual

July 3, 2020

Period
2020-07-03
Unit
Date

WE announced on 9 September 2020 that it would wind down Canadian operations (same report, text at note 12).

Speaking fees WE Charity paid Margaret Trudeau for 28 events, 2016-2020 (per WE)

Actual

$250,000

Period
2016-2020
Unit
Canadian dollars
Stored value
250000

Reporting of WE Charity's own disclosure ('about $250,000'). ETHI's Speakers' Spotlight records measure something else (honoraria to four family members over about a decade). No finding required repayment.

Amount Finance Minister Bill Morneau paid WE Charity on 22 July 2020 to cover his family's WE-hosted 2017 travel

Actual

$41,366

Period
2020-07-22
Unit
Canadian dollars
Stored value
41366

He said he was surprised to find he had not already paid. The Commissioner discontinued the gifts and travel part of his examination in October 2020 (same report).

Conflict of Interest Act sections the Commissioner found Justin Trudeau contravened over WE Charity (6(1), 7 and 21 examined)

Actual

0

Period
2021-05-13
Unit
Count
Stored value
0

Trudeau was cleared.

Conflict of Interest Act sections Bill Morneau was found to have contravened over WE Charity: 6(1), 7 and 21

Actual

3

Period
2021-05-13
Unit
Count
Stored value
3

Also summarized in ETHI Report 2 (text at note 136). Morneau resigned in August 2020.

Conflict of Interest Act sections the Commissioner found Justin Trudeau contravened over Aga Khan vacations: 5, 11, 12 and 21

Actual

4

Period
2017-12-20
Unit
Count
Stored value
4

Found not to have contravened 6(1) or 7 of the Act, or 14(1) of the Members' Code. These are administrative findings of contravention, not a verdict of guilt. The Act sets no penalty for these sections.

Government of Canada contributions since 1981 to projects supported by the Aga Khan Foundation Canada

Actual

$330,000,000 ($330.0M)

Period
1981-2017
Unit
Canadian dollars
Stored value
330000000

The report says 'nearly $330 million'.

  • Office of the Conflict of Interest and Ethics Commissioner, The Trudeau Report (opens in a new tab)Executive Summary (background on the Aga Khan's relationship with the Government of Canada)Published December 20, 2017. Accessed September 28, 2026.

Section 9: Trudeau used his position to seek to influence the Attorney General's decision so as to improperly further SNC-Lavalin's interests

Actual

1

Period
2019-08-14
Unit
Count
Stored value
1

The Commissioner found the attempts to influence were improper because they were contrary to the Shawcross doctrine, prosecutorial independence and the rule of law.

David Lametti appointed Minister of Justice and Attorney General; Jody Wilson-Raybould moved to Veterans Affairs

Actual

January 14, 2019

Period
2019-01-14
Unit
Date

She resigned from cabinet the next month (February 2019).

  • Office of the Conflict of Interest and Ethics Commissioner, Trudeau II Report (opens in a new tab)Facts, 'End of December 2018 and Early 2019'Published August 14, 2019. Accessed September 28, 2026.

Public Order Emergency Commission (Commissioner Rouleau) reports that the threshold to invoke the Emergencies Act was met

Actual

February 17, 2023

Period
2023-02-17
Unit
Date

An inquiry the Emergencies Act requires (s. 63), led by a commissioner the government appointed. It did not find 'no wrongdoing'; it found the legal threshold met.

Federal Court: the Emergencies Act invocation was unreasonable and ultra vires, and its measures infringed Charter ss. 2(b) and 8

Actual

January 23, 2024

Period
2024-01-23
Unit
Date

The Regulations infringed s. 2(b) (expression) and the Economic Measures Order infringed s. 8 (search and seizure); neither was justified under s. 1.

Federal Court of Appeal dismisses Ottawa's appeals and upholds the 2024 ruling (2026 FCA 6)

Actual

January 16, 2026

Period
2026-01-16
Unit
Date

Full reasons: https://www.fca-caf.ca/Content/assets/pdf/base/Attorney-General-of-Canada-et-al-v-Canadian-Civil-Liberties-Association-et-al-2026-FCA-6.pdf

Ottawa's application for leave to appeal to the Supreme Court (file 42261) goes to the judges; no decision as of 28 Sept 2026

Actual

September 14, 2026

Period
2026-09-14
Unit
Date

If leave is dismissed, the Federal Court of Appeal's ruling is final.

SDTC funding tied to the 90 decisions where conflict-of-interest policies were not followed

Actual

$76,000,000 ($76.0M)

Period
2017-03-01/2023-12-31
Unit
Canadian dollars
Stored value
76000000

May overlap with the funding to ineligible projects, so the two are never added.

Funding SDTC awarded to 10 ineligible projects

Actual

$59,000,000 ($59.0M)

Period
2017-03-01/2023-12-31
Unit
Canadian dollars
Stored value
59000000

Counts toward drained.ca's documented-waste total (payments to ineligible projects).

Conflict of Interest Act sections SDTC chair Annette Verschuren was found to have contravened: 6(1) and 21

Actual

2

Period
2024-07-24
Unit
Count
Stored value
2

Two sets of findings: decisions funding companies tied to MaRS and the Verschuren Centre, and COVID-19 relief decisions in March 2020 and 2021 that benefited NRStor, which she founded and chaired. She was found not to have contravened s. 9.

SDTC funding to four Cycle Capital portfolio companies while Cycle's managing partner sat on SDTC's board (she says she recused herself)

Actual

$10,400,000 ($10.4M)

Period
2016-2023
Unit
Canadian dollars
Stored value
10400000

Same testimony: Guilbeault held no shares; he had a passive interest (a performance bonus) that had paid him nothing. No ethics finding has been made against Guilbeault.

Steven Guilbeault resigns from Mark Carney's cabinet in protest at the Canada-Alberta energy MOU

Actual

November 27, 2025

Period
2025-11-27
Unit
Date

Reporting. He was Minister of Canadian Identity and Culture and the Prime Minister's Quebec lieutenant, and said parts of the climate plan he had worked on were being dismantled; he stayed on as a Liberal MP.

CSIS reporting on the students bused to the Don Valley North nomination vote, as NSICOP summarizes it

Actual
“between 175 and 200 international Chinese students arrived in several buses”
Period
2024-06-03
Unit
Verbatim text

Checked word for word against the source.

CSIS reporting on what the students were told, as NSICOP summarizes it

Actual
“The Consulate reportedly told the students that they must vote for Mr. Dong if they want to maintain their student visas”
Period
2024-06-03
Unit
Verbatim text

Checked word for word against the source.

Later intelligence on the Don Valley North students, as the Hogue Commission summarizes it

Actual
“veiled threats were issued by the PRC Consulate to the international students”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

The Hogue Commission on the intelligence about the 2019 Don Valley North nomination

Actual
“much of the intelligence is uncorroborated and of unknown or uncertain reliability”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

The Hogue Commission on the intelligence about the 2019 Don Valley North nomination (fragment)

Actual
“uncorroborated and of unknown or uncertain reliability”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

The Hogue Commission on the Don Valley North intelligence

Actual
“It should not be taken as proven fact”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

The Hogue Commission on Han Dong’s answer to the intelligence

Actual
“Mr. Dong denies any involvement in these matters”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

The Hogue Commission on busing voters to nomination contests

Actual
“Apparently, it is common for a campaign to bus voters to a nomination contest.”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

Han Dong’s testimony on his campaign’s buses, as the Hogue Commission records it

Actual
“rented two buses to transport party members to the vote”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

Han Dong’s testimony on the bus carrying the students, as the Hogue Commission records it

Actual
“his campaign was not involved”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

Han Dong’s testimony on who arranged the bus carrying the students (fragment)

Actual
“did not know”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

Justice Hogue on the people who handled the intelligence

Actual
“I have no evidence to suggest that anyone acted in bad faith. The shortcomings observed appear to have been systemic ones, the consequences of which were exacerbated by various external factors”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

Justice Hogue on the 2019 and 2021 election results

Actual
“I am confident that the Liberal Party would have formed the government with or without foreign interference in 2019 and 2021”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

Justice Hogue on riding results in 2019 and 2021

Actual
“It is possible that results in a small number of ridings were affected, but this cannot be said with certainty”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

The Government of Canada on the Hogue Commission’s Final Report, 28 January 2025

Actual
“welcomes the Final Report’s findings, which reaffirmed that the 2019 and 2021 federal elections were free and fair”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

A question Justin Trudeau asked Jeremy Broadhurst, as the Hogue Commission records it (fragment)

Actual
“was witting and aware of this”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

What CSIS could tell the Liberal Party in September 2019, as the Hogue Commission records it

Actual
“no conclusions to share at that point”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

What party officials reported on the nomination, as the Hogue Commission records it

Actual
“no red flags”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

Justin Trudeau’s testimony on the threshold for overturning a nomination, as the Hogue Commission records it

Actual
“agreed that there should be a fairly high threshold for overturning the results of a nomination contest”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

Justin Trudeau’s testimony on the threshold for overturning a nomination (fragment)

Actual
“a fairly high threshold for overturning the results of a nomination contest”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

Justin Trudeau’s testimony on the information before him, as the Hogue Commission records it

Actual
“did not feel there was sufficient or sufficiently credible information to justify removing Mr. Dong”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

Justin Trudeau’s testimony on the information before him (fragment)

Actual
“sufficient or sufficiently credible information to justify removing Mr. Dong”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

Justin Trudeau’s testimony on the choice before him, as the Hogue Commission records it

Actual
“was faced with a binary choice: remove Mr. Dong or leave him in place”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

Justin Trudeau’s testimony to the Hogue Commission on following up after the 2019 election

Actual
“Certainly in the case that candidate got elected, there would be questions we would have to follow up on after the election to properly understand what happened”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

Justin Trudeau’s testimony on the party’s inquiry, as the Hogue Commission records it

Actual
“confirmed that the Liberal Party investigated immediately after they received the information”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

Justin Trudeau’s account of the follow-up, as the Hogue Commission records it

Actual
“the follow-up was about obtaining more clarity from intelligence agencies”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

The Panel of Five on the Don Valley North intelligence in 2019, as the Hogue Commission records it

Actual
“queried whether the nomination process was more a matter for the affected political party. However, the Panel decided to consider this intelligence, nonetheless.”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

The Panel of Five’s request for more reporting, as the Hogue Commission records it

Actual
“intelligence agencies to continue to provide it with information regarding this matter”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

The Panel of Five’s decision on Don Valley North, as the Hogue Commission records it

Actual
“concluded that the threshold to make an announcement was not met”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

The Panel of Five’s first reason: the state of the intelligence, as the Hogue Commission records it

Actual
“evolving and not firmly substantiated”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

The Panel of Five’s second reason: a nomination, as the Hogue Commission records it

Actual
“did not directly impact the electoral process”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

The Panel of Five’s third reason: the party leader would know, as the Hogue Commission records it

Actual
“If the candidate were elected, the party leader would be aware of the risk”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

The Chief Electoral Officer on the Don Valley North information, as the Hogue Commission records it

Actual
“determined that no action could be taken at that time by his office”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

Justice Hogue on Justin Trudeau’s answer about following up the Don Valley North information

Actual
“He did not provide further information in response to my question at that time.”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

Jeremy Broadhurst’s call to Privy Council Office officials, as the Hogue Commission records it

Actual
“to see if there was additional information they could share”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

Jeremy Broadhurst’s testimony on what he asked for, as the Hogue Commission records it

Actual
“did not ask for any specific additional information to be gathered at that point”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

What party officials told Jeremy Broadhurst, as the Hogue Commission records it

Actual
“nothing stood out as abnormal”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

Justice Hogue on the parties’ nomination rules

Actual
“not particularly stringent nor are their verification measures”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

Jeremy Broadhurst’s advice to Justin Trudeau, as the Hogue Commission records it

Actual
“recommended to Mr. Trudeau that no immediate action be taken”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

Jeremy Broadhurst on why the officials gave no advice, as the Hogue Commission records it

Actual
“it’s not the place of intelligence officials to make that kind of recommendation”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

The consequences Justin Trudeau noted, in the Hogue Commission’s summary of his in camera testimony

Actual
“Mr. Trudeau noted that not approving Mr. Dong’s endorsement would have had direct electoral consequences as the Liberal Party expected to win DVN. It would also have had a devastating impact on Mr. Dong personally”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

The consequences Justin Trudeau noted (fragment)

Actual
“direct electoral consequences”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

The evidence the Hogue Commission received on a briefing for the Prime Minister’s Office after the 2019 election

Actual
“the Commission received evidence that, after the 2019 election, the Prime Minister’s Office (“PMO”) requested, and received, a briefing about the reported irregularities from senior officials. It appears that no documentation exists on this”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

The Hogue Commission on the record of the post-election briefing

Actual
“It appears that no documentation exists on this”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

The Hogue Commission on the record of the post-election briefing (fragment)

Actual
“It appears that no documentation exists”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

The Hogue Commission on later briefings

Actual
“Since then, the Prime Minister and the PMO have received additional briefings about Mr. Dong”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

The title of the CSIS Director’s notes of 8 February 2020, as NSICOP cites them

Actual
“Notes for DIR PM Brief: Don Valley North in the 2019 Election”
Period
2024-06-03
Unit
Verbatim text

Checked word for word against the source.

The title of the CSIS National Security Brief of 1 October 2019

Actual
“Foreign Interference in the 2019 Federal Campaign of Dong Han”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

The Hogue Commission on the recall of the CSIS brief

Actual
“was recalled by the then CSIS Director shortly after a discussion with the National Security and Intelligence Advisor”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

The Hogue Commission on what a recall means

Actual
“Recalling a document involves asking recipients to destroy it.”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

The Hogue Commission on the recalled brief

Actual
“While the underlying information and reports remain available to CSIS”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

The Hogue Commission on the reports underlying the recalled brief (fragment)

Actual
“the underlying information and reports remain available to CSIS”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

The Hogue Commission on the status of the recalled brief (fragment)

Actual
“is no longer accessible”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

Cherie Henderson of CSIS on how often CSIS recalls a report, as the Hogue Commission records her evidence

Actual
“is not unusual, but (…) not regular, sort of in between”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

David Vigneault’s testimony on the recall, as the Hogue Commission records it

Actual
“did not recall why this report was recalled”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

David Vigneault’s testimony on the recall (fragment)

Actual
“did not recall why”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

David Vigneault on why a report might be recalled, as the Hogue Commission records it

Actual
“it includes incorrect information or the report inadvertently identifies a source”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

David Vigneault’s testimony, as the Hogue Commission records it

Actual
“insisted he had never recalled a report because it was too sensitive or for political reasons”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

Greta Bossenmaier’s testimony on the recalled brief, as the Hogue Commission records it

Actual
“said she likely read the report and may have asked questions about it but did not remember asking for it to be recalled”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

Justice Hogue on the recall of the CSIS brief

Actual
“In the absence of any explanation for the recall, I cannot draw any conclusion from this incident, other than noting that this report was recalled”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

Justice Hogue on the recall of the CSIS brief (fragment)

Actual
“explanation for the recall”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

The title of a SITE Task Force document the Hogue Commission cites

Actual
“FI efforts against Dong Han”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

Justice Hogue on intelligence that did not reach decision makers

Actual
“Information that should have reached ministers and even the Prime Minister did not. I was unable to ascertain from the evidence exactly why this happened in each case”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

Justice Hogue on the tracking of intelligence reports

Actual
“There was no way of knowing who had received a particular report, whether those who had received it had read it and whether any action had been taken as a result”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

NSIRA Finding 7 on CSIS and Public Safety

Actual
“did not have a system for tracking who received and read specific intelligence products, creating unacceptable gaps in accountability”
Period
2024-05-28
Unit
Verbatim text

Checked word for word against the source.

NSIRA Finding 5 on the Panel of Five

Actual
“high threshold for a public announcement is unlikely to be triggered by traditional foreign interference, which typically targets specific ridings”
Period
2024-05-28
Unit
Verbatim text

Checked word for word against the source.

NSIRA Finding 9 on a 2021 dispute

Actual
“disagreement between senior public servants and the NSIA as to whether intelligence assessments should be shared with the political executive”
Period
2024-05-28
Unit
Verbatim text

Checked word for word against the source.

NSIRA Finding 9 on the 2021 products

Actual
“the NSIA’s interventions resulted in two products not reaching the political executive, including the Prime Minister”
Period
2024-05-28
Unit
Verbatim text

Checked word for word against the source.

The NSIA’s position on a 2021 report, as PCO gave it to NSIRA

Actual
“did not qualify as foreign interference, but was rather part of regular diplomatic practice”
Period
2024-05-28
Unit
Verbatim text

Checked word for word against the source.

NSICOP on a PRC network in a place its public report redacts

Actual
“had some contact with at least 11 candidates and 13 campaign staffers, some of whom appeared to be wittingly working for the PRC”
Period
2024-06-03
Unit
Verbatim text

Checked word for word against the source.

Justice Hogue on some of NSICOP’s findings

Actual
“were more definitive than the underlying intelligence could support”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

Justice Hogue on NSICOP’s findings

Actual
“I did not see evidence of “traitors” in Parliament”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

The Hogue Commission on when Justin Trudeau was briefed

Actual
“at the airport in Ottawa on September 30, two days after CSIS briefed the Liberal Party”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

Justin Trudeau’s testimony, as the Hogue Commission records it

Actual
“has had to eject candidates and members of Parliament (MPs) from the Liberal Party in the past, for a variety of reasons”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

Justice Hogue on her mandate over the 12 September 2019 nomination meeting

Actual
“It is not the mandate of this Commission to determine what actually took place”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

Justice Hogue on the record before her about the 12 September 2019 nomination meeting

Actual
“I would not be able to do so on the record before me”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

What the Panel of Five knew about the students, as the Hogue Commission records it

Actual
“no reliable information about whether the students actually voted”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

Justice Hogue on further intelligence

Actual
“Should additional intelligence respecting or implicating the 2019 DVN Liberal Party nomination process exist, I could not disclose it”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

Elections Canada’s referral of the nomination returns, as the Hogue Commission records it

Actual
“for reasons unrelated to allegations of foreign interference”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

The Hogue Commission on what the Panel of Five said about telling the Liberal Party

Actual
“The Panel indicated that the Liberal Party should be told”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

Justice Hogue on the shortcomings in the flow of intelligence (fragment)

Actual
“appear to have been systemic ones”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

Justice Hogue on the system for delivering intelligence since 2021

Actual
“Fortunately, the intelligence delivery system has since been completely redesigned.”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

Justice Hogue on the redesigned intelligence delivery system

Actual
“I have not been able to put this new system to the test to see how effective and resilient it is, but the evidence suggests that it is much more suitable than the previous one”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

Justice Hogue on the flow of information during the 2019 and 2021 election periods

Actual
“With the exception of one report that was not passed on to the SITE TF in a timely fashion, the way in which information flowed was satisfactory”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

Justice Hogue on the NSICOP report’s allegations against individual parliamentarians

Actual
“These assertions had the (perhaps unintended) effect of causing widespread public consternation, casting a cloud of suspicion over all parliamentarians and contributing to the erosion of Canadians’ trust in their democratic institutions”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

Justice Hogue on the evidence for the redesigned intelligence delivery system

Actual
“the evidence suggests that it is much more suitable than the previous one”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

The Hogue Commission on Nathalie Drouin’s post in 2019 (fragment)

Actual
“Nathalie Drouin, then Deputy Minister of Justice”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

The Hogue Commission naming Nathalie Drouin as a member of the 2019 Panel of Five (fragment)

Actual
“Ms. Drouin, a member of the 2019 Panel”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

The Hogue Commission naming two members of the 2019 Panel of Five (fragment)

Actual
“at least two of the Panel members, Ms. Drouin (Justice) and Monik Beauregard (Public Safety)”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

Jeremy Broadhurst on what the intelligence officials advised the Liberal Party, as the Hogue Commission records it

Actual
“did not recommend that the Liberal Party should do anything in response”
Period
2025-01-28
Unit
Verbatim text

Checked word for word against the source.

International students reported bused to the 2019 Don Valley North Liberal nomination vote, low end of the reported range

Estimate

175

Period
2019-09-12
Unit
Persons
Stored value
175

CSIS intelligence as NSICOP summarizes it. The Hogue Commission calls much of this intelligence uncorroborated and of unknown or uncertain reliability (Volume 1, printed p. 30); Han Dong denies any involvement.

International students reported bused to the 2019 Don Valley North Liberal nomination vote, high end of the reported range

Estimate

200

Period
2019-09-12
Unit
Persons
Stored value
200

CSIS intelligence as NSICOP summarizes it. The Hogue Commission calls much of this intelligence uncorroborated and of unknown or uncertain reliability (Volume 1, printed p. 30); Han Dong denies any involvement.

Candidates in the 2019 federal election a PRC network had some contact with, in a place NSICOP’s public report redacts (at least)

Actual

11

Period
2019
Unit
Count
Stored value
11

NSICOP’s words: “at least”. The public text names no candidate.

Intelligence products on PRC interference that did not reach the political executive because of the NSIA’s interventions (NSIRA Finding 9)

Actual

2

Period
2021-2023
Unit
Count
Stored value
2

A CSIS report completed in June 2021 and a PCO Special Report drafted in late 2021, per the review’s body text.

Senior public servants on the Panel of Five under the Critical Election Incident Public Protocol

Actual

5

Period
2019
Unit
Count
Stored value
5

Weeks between Justin Trudeau being told of the Don Valley North intelligence and election day, 21 October 2019

Actual

3

Period
2019
Unit
Count
Stored value
3

Derived: 30 September to 21 October 2019 is 21 days, by Hogue’s date. NSICOP puts the briefing on 29 September (printed p. 31), which makes it 22.

Freeland's resignation from Parliament takes effect, four days after the announcement, amid opposition pressure

Actual

January 9, 2026

Period
2026-01-09
Unit
Date

Also CBC (9.7033382) and CTV ('amid opposition pressure'); a Globe and Mail editorial demanded she resign immediately.

The Speaker of the House of Commons to Kristian Firth at the bar of the House (April 17, 2024)

Actual
“You are attending the bar of the House for being found in contempt for your refusal to answer certain questions and for prevaricating in your answers to other questions before the Standing Committee on Government Operations and Estimates.”
Period
2024-04-17
Unit
Verbatim text

The Speaker's words in the House's own record. He went on: "For all these reasons, on behalf of the House of Commons, I admonish you."

Cost to build the first ArriveCAN version (Android and iOS), per the CBSA

Actual

$80,000

Period
2020
Unit
Canadian dollars
Stored value
80000

Not a budget. The Auditor General found that, with no governance structure from April 2020 to July 2021, the Public Health Agency of Canada (the business owner) "did not develop ... budgets and cost estimates" (Report 1, paragraph 1.62, under the heading "No governance structure or budget"). The report does not say the CBSA set no budget for its own work, so do not write "no budget was ever set".

Auditor General's estimate of ArriveCAN's total cost

Estimate

$59,500,000 ($59.5M)

Period
2020-04/2023-03
Unit
Canadian dollars
Stored value
59500000

The AG could not determine the precise cost because the CBSA's documentation, financial records and controls were so poor.

Estimated ArriveCAN costs attributable to GC Strategies

Estimate

$19,100,000 ($19.1M)

Period
2020-04/2023-03
Unit
Canadian dollars
Stored value
19100000

The AG also found GC Strategies helped develop the requirements for the competitive contract it later won.

Travellers wrongly instructed to quarantine after one June 2022 ArriveCAN update (more than 10,000)

Actual

10,000

Period
2022-06
Unit
Count
Stored value
10000

Paragraph 1.80 reads "more than 10,000 iOS users who entered Canada between 28 June and 20 July 2022"; the stored value is the floor.

Amount the Government of Canada is seeking from GC Strategies in its 2025 lawsuit over billing

Actual

$198,000

Period
2025-03
Unit
Canadian dollars
Stored value
198000

News reporting of the government's notice of action: "The government is seeking $198,000 from GCStrategies, accusing the company of breach of contract, negligent misrepresentation and unjust enrichment." The allegations have not been tested in court. On 9 October 2025 the procurement department told the Public Accounts committee that the amount tied to GC Strategies was the only one still to be collected.

Pay transactions waiting to be processed at the Public Service Pay Centre

Actual

198,000

Period
2026-08-26
Unit
Count
Stored value
198000

Pay transactions outside service standards but less than a year old

Actual

35,000

Period
2026-08-26
Unit
Count
Stored value
35000

Pay transactions more than a year past the date received

Actual

69,000

Period
2026-08-26
Unit
Count
Stored value
69000

35% of the queue.

COVID-19 benefits the CRA paid to individuals it says were not eligible (about $14 billion)

Estimate

$14,000,000,000 ($14.0B)

Period
2020-2026
Unit
Canadian dollars
Stored value
14000000000

Reporting of CRA figures. The CRA says these recipients did not meet the income requirements; most of the money went out under the CERB and the CRB. This is not a fraud total.

COVID-19 benefit overpayments still owed to the CRA at 31 July 2026

Actual

$5,560,000,000 ($5.6B)

Period
2026-07-31
Unit
Canadian dollars
Stored value
5560000000

Reporting of CRA data. Nearly halved since November 2025, when the CRA said it was owed more than $10 billion; the CRA attributes the drop partly to changes in eligibility and to writing off amounts it deems uncollectable. A written-off debt is not cancelled: the Crown can still recover it.

EDC's CEBA contract spending paid to Accenture through non-competitive contracts, to 31 March 2024 (91% of $230M)

Actual

$209,000,000 ($209.0M)

Period
2020-04/2024-03
Unit
Canadian dollars
Stored value
209000000

The same exhibit lists Accenture contracts worth $356 million in total (92% of CEBA contract value).

Accenture’s share of the $342 million in CEBA contracts EDC awarded, by value awarded (not amounts paid)

Actual

92.0%

Period
2020-21/2024-25
Unit
Ratio, shown as a percentage
Stored value
0.92

Value of the 97 McKinsey contracts (before taxes)

Actual

$208,700,000 ($208.7M)

Period
2011-01-01/2023-02-07
Unit
Canadian dollars
Stored value
208700000

Contract value, not waste.

Amounts federal departments paid McKinsey over seven Trudeau years to 2022 (Radio-Canada analysis)

Actual

$66,000,000 ($66.0M)

Period
2015-2022
Unit
Canadian dollars
Stored value
66000000

Departments only; the AG's $208.7M also counts Crown corporations and runs to Feb 2023.

Trans Mountain expansion capital cost in Kinder Morgan's December 2013 application to the National Energy Board

Estimate

$5,400,000,000 ($5.4B)

Period
2013-12
Unit
Canadian dollars
Stored value
5400000000

Reporting. Primary: Trans Mountain's December 2013 facilities application (CER regulatory document index). The $4.5B figure is the 2018 purchase price of the existing line and project, not a construction estimate.

West Coast pipeline (Pacific Link) designated a project of national interest under the Building Canada Act, as CBC reported it

Actual

October 1, 2026

Period
2026-10-01
Unit
Date

Reporting of the federal and Alberta governments' announcement. CBC reports the minister of one Canadian economy is to complete the conditions document setting out the project's requirements by 2027-09-01, allowing construction to begin, with a view to the pipeline operating in 2032-33. A designation is not a construction start.

Trans Mountain expansion total project cost

Estimate

$34,200,000,000 ($34.2B)

Period
2024
Unit
Canadian dollars
Stored value
34200000000

The same report, Results: "if the Trans Mountain Pipeline system was sold in 2024 at either of the PVs calculated by PBO, after the outstanding liabilities are repaid, the remaining amount would be less than the Shareholder's Equity. TMC would have to write off the balance of the equity and record a loss." It adds that whether the government records a profit or a loss on the eventual sale "will depend on what someone is willing to pay for it."

Canadian Surface Combatant program's original budget, set in 2008 (then-year dollars)

Estimate

$26,200,000,000 ($26.2B)

Period
2008
Unit
Canadian dollars
Stored value
26200000000

The budget for the program's 15 ships. The PBO report cited here is the 2017 costing. Its result, on rule 9: the PBO's 2022 costing of the same 15 ships to develop and build (no final bill exists yet).

PBO 2017 estimate of the Canadian Surface Combatant program's total cost, then-year dollars

Estimate

$61,820,000,000 ($61.8B)

Period
2017
Unit
Canadian dollars
Stored value
61820000000

In dollars of the years the money is to be spent. The same table gives the total in FY2017 dollars.

PBO 2017 estimate of the Canadian Surface Combatant program's total cost, FY2017 dollars

Estimate

$39,940,000,000 ($39.9B)

Period
2017
Unit
Canadian dollars
Stored value
39940000000

The PBO's one published constant-dollar total for the program. Its 2022 estimate is given in then-year dollars only.

Arctic and Offshore Patrol Ships delivered to the Royal Canadian Navy (sixth and last, HMCS Robert Hampton Gray, accepted 21 Aug 2025)

Actual

6

Period
2025-08-21
Unit
Count
Stored value
6

Delivery date also reported by Irving Shipbuilding and Naval Today (22 Aug 2025).

Days of ammunition supply NATO high-readiness forces asked Canada to hold (per the Chief of the Defence Staff)

Actual

30

Period
2023-09-28
Unit
Count
Stored value
30

Unit is days.

Gen. Wayne Eyre, Chief of the Defence Staff, House of Commons Standing Committee on National Defence, 28 September 2023 (munitions stocks)

Actual
“If we were to consume munitions at the same rate that we're seeing them consumed in Ukraine, we would be out in days in some cases, and it would take years to restock.”
Period
2023-09-28
Unit
Verbatim text

Verbatim from the committee record.

Gen. Wayne Eyre, Chief of the Defence Staff, House of Commons Standing Committee on National Defence, 28 September 2023 (ammunition production)

Actual
“We have not produced one additional round of ammunition since February 2022, so yes, this is something that greatly concerns me.”
Period
2023-09-28
Unit
Verbatim text

Verbatim from the committee record.

Defence Minister Bill Blair, Ottawa Conference on Security and Defence, March 7, 2024

Actual
“Over the past three years, more people have left than have entered. That is, frankly, a death spiral for the Canadian Armed Forces.”
Period
2024-03-07
Unit
Verbatim text

About recruitment and retention.

Long-term drinking water advisories on public systems on reserves (in 36 communities)

Actual

38

Period
2026-09-10
Unit
Count
Stored value
38

Ottawa's 2015 pledge was to end them within five years.

Auditor General of Canada, Follow-up on Programs for First Nations (report text), October 2025

Actual
“Unless significant progress is made in addressing these barriers, the federal government may struggle to improve services and program outcomes and to advance reconciliation”
Period
2025-10-21
Unit
Verbatim text

Patients who died while on a surgery or diagnostic-scan waitlist, April 1, 2024 to March 31, 2025 (health bodies that reported)

Actual

23,746

Period
FY2024-25
Unit
Count
Stored value
23746

Analysis by an advocacy think tank from freedom-of-information data. Excludes Alberta and parts of Manitoba; some health bodies reported surgery waitlists only. A count of patients who died while waiting, not proof that the wait caused the death.

Quebec's government rejects GNL Québec's Énergie Saguenay LNG plant, which would have exported Western Canadian gas

Actual

July 21, 2021

Period
2021-07-21
Unit
Date

Reporting. The decision covered the Énergie Saguenay liquefaction plant; Quebec said that without it the connecting Gazoduq pipeline was very unlikely to go ahead.

Saudi Arabia's share of Canada's crude oil imports, 2025

Actual

11.2%

Period
2025
Unit
Ratio, shown as a percentage
Stored value
0.112

Quebec's 2025 imports (126 Mb/d) came entirely from the U.S.; New Brunswick's Irving refinery, which no crude pipeline reaches, imports the most (about 270 Mb/d).

Recommendations in the Foreign Interference Commission's final report

Actual

51

Period
2025-01-28
Unit
Count
Stored value
51

The same release says Canada's democratic institutions held up well against attempted foreign interference, but that the government sometimes took too long to act and was a poor communicator about the threat.

Patients who died while on a surgery or diagnostic-scan waitlist, April 2018 to March 2025 (at least; health bodies that reported)

Actual

100,876

Period
2018-04/2025-03
Unit
Count
Stored value
100876

Analysis by an advocacy think tank from freedom-of-information data; the report says "more than" this many because some health bodies did not report. A count of deaths while waiting, not proof that the wait caused them.

Federal expenses on professional and special services, 2024-25 (audited)

Actual

$19,598,000,000 ($19.6B)

Period
FY2024-25
Unit
Canadian dollars
Stored value
19598000000

A Public Accounts expense category that is wider than consultants: it covers the professional services Ottawa buys, such as management consulting, informatics, legal and engineering services and temporary help. Departments recorded more in their own accounts (the "Total net expenditures" column) before consolidation and full-accrual adjustments.

Federal public debt charges (interest on the debt), 2014-15

Actual

$24,207,000,000 ($24.2B)

Period
FY2014-15
Unit
Canadian dollars
Stored value
24207000000

Same table and basis as “Federal public debt charges (interest on the debt), 2024-25”, so the two years compare directly.

Federal public debt charges (interest on the debt), 2030-31, on the government's plan

Forecast

$80,900,000,000 ($80.9B)

Period
FY2030-31
Unit
Canadian dollars
Stored value
80900000000

The government's own projection, driven by a larger stock of debt and higher interest rates.

Interest on market debt (bonds and bills held by investors), 2023-24

Actual

$36,247,000,000 ($36.2B)

Period
FY2023-24
Unit
Canadian dollars
Stored value
36247000000

The rest of public debt charges is mostly interest on federal pension and other employee and veteran benefit obligations.

Federal public debt charges, 2023-24 (audited)

Actual

$47,273,000,000 ($47.3B)

Period
FY2023-24
Unit
Canadian dollars
Stored value
47273000000

Parliamentary Budget Officer rates current federal policy sustainable over the long term, based on the Spring Economic Update's fiscal path

Actual

May 4, 2026

Period
2026-05-04
Unit
Date

The assessment starts from the government's own medium-term plan, in which the deficit shrinks as a share of GDP and operating spending balances with revenue by 2028-29. The interim PBO had told MPs in September 2025 that the current debt path was unsustainable.

Share of Government of Canada securities held by non-resident investors, 2024-25

Actual

35.0%

Period
FY2024-25
Unit
Ratio, shown as a percentage
Stored value
0.35

The report says this share is in line with the G7 average.

Share of Government of Canada securities held by non-resident investors, 2023-24

Actual

28.0%

Period
FY2023-24
Unit
Ratio, shown as a percentage
Stored value
0.28

Hours Alberta emergency departments were temporarily closed in 2024

Actual

34,400

Period
2024
Unit
Count
Stored value
34400

Reporting. Unit is hours.

Average daily cost of ArriveCAN's external (contractor) resources

Actual

$1,090

Period
2020-04/2023-03
Unit
Canadian dollars
Stored value
1090

Source: "average per diem cost for the ArriveCAN external resources was $1,090". An AG estimate.

Average daily cost of equivalent IT positions in the Government of Canada

Actual

$675

Period
2020-04/2023-03
Unit
Canadian dollars
Stored value
675

Source: "whereas the average daily cost for equivalent IT positions in the Government of Canada was $675"

Share of tested contractor invoices without sufficient supporting documentation

Actual

18.0%

Period
2020-04/2023-03
Unit
Ratio, shown as a percentage
Stored value
0.18

Source: "18% of invoices submitted by contractors that we tested did not have sufficient supporting documentation"

Part of the AG's estimate the CBSA said could be unrelated to ArriveCAN; the AG found it was incurred under ArriveCAN task authorizations

Actual

$12,200,000 ($12.2M)

Period
2020-04/2023-03
Unit
Canadian dollars
Stored value
12200000

Source: "officials have expressed concerns that $12.2 million of the $59.5-million estimate could be unrelated to ArriveCAN. We determined, however, that this amount was incurred under ArriveCAN task authorizations."

AG estimate: ArriveCAN's pandemic-response health component

Estimate

$53,300,000 ($53.3M)

Period
2020-04/2023-03
Unit
Canadian dollars
Stored value
53300000

Source: "$53.3 million—pandemic‑response health component"

AG estimate: ArriveCAN's customs and immigration declaration form

Estimate

$6,200,000 ($6.2M)

Period
2020-04/2023-03
Unit
Canadian dollars
Stored value
6200000

Source: "$6.2 million—customs and immigration declaration form"

Estimated ArriveCAN costs attributable to Dalian Enterprises Inc.

Estimate

$7,900,000 ($7.9M)

Period
2020-04/2023-03
Unit
Canadian dollars
Stored value
7900000

Source: Exhibit 1.1 row "Dalian Enterprises Inc. 7.9" ($ millions). Estimated costs attributable to ArriveCAN at 31 March 2023. Contractor names are grouped by the AG where the CBSA system used other names.

Estimated ArriveCAN costs attributable to Amazon Web Services, Inc.

Estimate

$7,900,000 ($7.9M)

Period
2020-04/2023-03
Unit
Canadian dollars
Stored value
7900000

Source: Exhibit 1.1 row "Amazon Web Services, Inc. 7.9" ($ millions). Estimated costs attributable to ArriveCAN at 31 March 2023. Contractor names are grouped by the AG where the CBSA system used other names.

Estimated ArriveCAN costs attributable to Microsoft Canada Inc.

Estimate

$3,800,000 ($3.8M)

Period
2020-04/2023-03
Unit
Canadian dollars
Stored value
3800000

Source: Exhibit 1.1 row "Microsoft Canada Inc. 3.8" ($ millions). Estimated costs attributable to ArriveCAN at 31 March 2023. Contractor names are grouped by the AG where the CBSA system used other names.

Estimated ArriveCAN costs attributable to TEKsystems, Inc.

Estimate

$3,200,000 ($3.2M)

Period
2020-04/2023-03
Unit
Canadian dollars
Stored value
3200000

Source: Exhibit 1.1 row "TEKsystems, Inc. 3.2" ($ millions). Estimated costs attributable to ArriveCAN at 31 March 2023. Contractor names are grouped by the AG where the CBSA system used other names.

Estimated ArriveCAN costs attributable to Donna Cona Inc.

Estimate

$3,000,000 ($3.0M)

Period
2020-04/2023-03
Unit
Canadian dollars
Stored value
3000000

Source: Exhibit 1.1 row "Donna Cona Inc. 3.0" ($ millions). Estimated costs attributable to ArriveCAN at 31 March 2023. Contractor names are grouped by the AG where the CBSA system used other names.

Estimated ArriveCAN costs attributable to BDO Canada LLP

Estimate

$2,900,000 ($2.9M)

Period
2020-04/2023-03
Unit
Canadian dollars
Stored value
2900000

Source: Exhibit 1.1 row "BDO Canada LLP 2.9" ($ millions). Estimated costs attributable to ArriveCAN at 31 March 2023. Contractor names are grouped by the AG where the CBSA system used other names.

Estimated ArriveCAN costs attributable to MGIS Inc.

Estimate

$2,400,000 ($2.4M)

Period
2020-04/2023-03
Unit
Canadian dollars
Stored value
2400000

Source: Exhibit 1.1 row "MGIS Inc. 2.4" ($ millions). Estimated costs attributable to ArriveCAN at 31 March 2023. Contractor names are grouped by the AG where the CBSA system used other names.

Estimated ArriveCAN costs attributable to 49 Solutions

Estimate

$1,100,000 ($1.1M)

Period
2020-04/2023-03
Unit
Canadian dollars
Stored value
1100000

Source: Exhibit 1.1 row "49 Solutions 1.1" ($ millions). Estimated costs attributable to ArriveCAN at 31 March 2023. Contractor names are grouped by the AG where the CBSA system used other names.

Estimated ArriveCAN costs attributable to Makwa Resourcing Inc. / TPG Technology Consulting Ltd.

Estimate

$1,100,000 ($1.1M)

Period
2020-04/2023-03
Unit
Canadian dollars
Stored value
1100000

Source: Exhibit 1.1 row "Makwa Resourcing Inc. / TPG Technology Consulting Ltd. 1.1" ($ millions). Estimated costs attributable to ArriveCAN at 31 March 2023. Contractor names are grouped by the AG where the CBSA system used other names.

Estimated ArriveCAN costs attributable to Advanced Chippewa Technologies Inc.

Estimate

$1,000,000 ($1.0M)

Period
2020-04/2023-03
Unit
Canadian dollars
Stored value
1000000

Source: Exhibit 1.1 row "Advanced Chippewa Technologies Inc. 1.0" ($ millions). Estimated costs attributable to ArriveCAN at 31 March 2023. Contractor names are grouped by the AG where the CBSA system used other names.

Estimated ArriveCAN costs attributable to 21 other contractors, each under $1 million

Estimate

$6,100,000 ($6.1M)

Period
2020-04/2023-03
Unit
Canadian dollars
Stored value
6100000

Source: Exhibit 1.1 row "Other 6.1" ($ millions); note 2: "includes 21 other contractors with total costs that are each less than $1 million".

Initial value of the first ArriveCAN contract, awarded to GC Strategies without competition

Actual

$2,350,000 ($2.4M)

Period
2020-04
Unit
Canadian dollars
Stored value
2350000

Source: "GC Strategies obtaining the first ArriveCAN contract, initially valued at $2.35 million in April 2020."

Longest time, in calendar days, taken to put one of the 4 non-competitive ArriveCAN contracts in place (unit: days)

Actual

63

Period
2020
Unit
Count
Stored value
63

Source: "In our view, 63 calendar days would have allowed some form of competitive process". The 4 contracts took "between 12 to 63 calendar days".

Value of the May 2022 ArriveCAN contract won by GC Strategies as the only bidder

Actual

$25,000,000 ($25.0M)

Period
2022-05
Unit
Canadian dollars
Stored value
25000000

Source: "valued at $25 million, was also awarded to GC Strategies, as it was the only contractor to submit a proposal."

Informatics contracts a bidder needed for the May 2022 contract

Actual

3

Period
2022-05
Unit
Count
Stored value
3

Source: "bidders were required to have been awarded 3 informatic contracts with the Government of Canada in the last 18 months with a value greater than $10 million"

Value threshold in the bid requirement for the May 2022 contract (contracts "with a value greater than $10 million")

Actual

$10,000,000 ($10.0M)

Period
2022-05
Unit
Canadian dollars
Stored value
10000000

Source: as bid_requirement_contracts.2022-05. The sentence does not say plainly whether each contract or the three together had to exceed $10 million.

Approximate value the AG cites for two GC Strategies ArriveCAN cybersecurity task authorizations, on which some resources were unnamed and uncleared

Actual

$743,000

Period
2020-04/2023-03
Unit
Canadian dollars
Stored value
743000

Source: "2 task authorizations for cybersecurity assessments ... valued at approximatively $743,000" (the AG's spelling); some resources "were not identified in the task authorizations and did not have security clearance". The sentence can be read as the value of the task authorizations or of the two contracts.

Resources on those task authorizations for which the CBSA had no supporting documentation that they did the work

Actual

4

Period
2020-04/2023-03
Unit
Count
Stored value
4

Source: "unable to provide any supporting documentation ... performed by 4 of the 5 resources listed"

Major releases with no supporting evidence the CBSA completed user testing

Actual

12

Period
2020-04/2022-10
Unit
Count
Stored value
12

Source: "For 12 out of the 25 major releases, there was no supporting evidence that the Canada Border Services Agency completed user testing."

Days of quarantine release 3.0 wrongly ordered (unit: days)

Actual

14

Period
2022-06
Unit
Count
Stored value
14

Source: "wrongly instructed more than 10,000 iOS users who entered Canada between 28 June and 20 July 2022 to quarantine for 14 days"

Paid to GC Strategies on federal professional services contracts, all departments

Actual

$64,500,000 ($64.5M)

Period
2015-04/2024-03
Unit
Canadian dollars
Stored value
64500000

Source: "about $64.5 million was ultimately paid out". Covers every federal organization, 13 April 2015 to 31 March 2024; never add to the $59.5M or the $107.7M.

Reported value of federal contracts with GC Strategies and Coredal (contract value, not money paid)

Actual

$107,700,000 ($107.7M)

Period
2011-01-01/2024-02-16
Unit
Canadian dollars
Stored value
107700000

Source: "118 contracts with that supplier, totalling $107.7 million". The Comptroller General said departments reported them between 1 January 2011 and 16 February 2024.

  • House of Commons, Standing Committee on Public Accounts, Evidence, meeting No. 106 (opens in a new tab)Opening statement of the Comptroller General of Canada (Roch Huppé, Treasury Board Secretariat)Published March 6, 2024. Accessed October 4, 2026.

Federal contracts with GC Strategies and Coredal, per the Comptroller General

Actual

118

Period
2011-01-01/2024-02-16
Unit
Count
Stored value
118

Source: "118 contracts with that supplier, totalling $107.7 million"

  • House of Commons, Standing Committee on Public Accounts, Evidence, meeting No. 106 (opens in a new tab)Opening statement of the Comptroller General of Canada (Roch Huppé, Treasury Board Secretariat)Published March 6, 2024. Accessed October 4, 2026.

CBSA's own total for border public health measures (wider than the app; includes a call centre)

Actual

$55,000,000 ($55.0M)

Period
2020-04/2023-03
Unit
Canadian dollars
Stored value
55000000

Source: table "Border public health measures costs: From April 1, 2020 through to March 31, 2023 (in millions $)", Total 54 (forecast), 55 (actual). The rows include the Service Canada call centre.

What Kristian Firth told MPs GC Strategies invoiced for building ArriveCAN (his claim)

Estimate

$11,000,000 ($11.0M)

Period
2024-03-13
Unit
Canadian dollars
Stored value
11000000

Source: "it was approximately $11 million. That was the application build." His claim; not reconciled with the AG's $19.1M.

GC Strategies' gross margin across its federal contracts, per Firth

Estimate

21.0%

Period
2024-03-13
Unit
Ratio, shown as a percentage
Stored value
0.21

Source: "approximately 21% is our gross margin for all 65 contracts"

Contracts Firth's margin figure covers

Actual

65

Period
2024-03-13
Unit
Count
Stored value
65

Source: as firth_margin_claim.2024-03

Employees of GC Strategies, per Kristian Firth's testimony

Actual

2

Period
2023-11-02
Unit
Persons
Stored value
2

Source: "We have two employees, but we outsource our finance and legal"

  • House of Commons, Standing Committee on Government Operations and Estimates, Evidence, meeting No. 83 (opens in a new tab)Firth's answer to Michael Barrett's first questionsPublished November 2, 2023. Accessed October 4, 2026.

Months one ArriveCAN contractor worked without a valid security clearance (more than) (unit: months)

Actual

18

Period
2026-03-12
Unit
Count
Stored value
18

Source: "this contractor continued doing work for the CBSA for over 18 months without a valid security clearance." The CBSA disagreed with the OPC's position that the contractor worked "without a valid clearance".

Year of the previous such summons to the bar of the House, per the Speaker

Actual

1913

Period
2024-04-17
Unit
Date

Source: the Speaker: "the last time an individual was summoned to the bar of the House to answer questions dates back to 1913"

McKinsey contracts the Auditor General examined (the base of the non-competitive share)

Actual

97

Period
2011-01-01/2023-02-07
Unit
Count
Stored value
97

The audit covers these 97 contracts, awarded by 10 departments and agencies and 10 Crown corporations from 1 January 2011 to 7 February 2023. Of them, 69 (71%) were awarded without competition (paragraph 5.37); the report’s summary rounds that to about 70%.

Debts Ottawa wrote off, forgave and waived, by fiscal year

SeriesActual

Latest: $6,963,566,933 ($7.0B) (FY2024-25)

Period
FY2015-16 to FY2024-25
Unit
Canadian dollars
Debts Ottawa wrote off, forgave and waived, by fiscal year, by period
PeriodValue
FY2015-16$4.3B
FY2016-17$4.1B
FY2017-18$7.3B
FY2018-19$5.2B
FY2019-20$5.7B
FY2020-21$2.8B
FY2021-22$4.7B
FY2022-23$5.6B
FY2023-24$18.5B
FY2024-25$7.0B

Mostly tax debts the Canada Revenue Agency judged it could not collect, plus loans forgiven (CEBA in 2023-24) and taxes waived. Remissions (code C) are left out: most of the printed remissions total is GST remitted to federal departments, Ottawa paying itself.

CEBA loans forgiven, 2023-24

Actual

$10,222,997,569 ($10.2B)

Period
FY2023-24
Unit
Canadian dollars
Stored value
10222997569

The Comptroller General identifies the Export Development Act forgiveness as CEBA ("$10.2 billion in 2024"): Treasury Board Secretariat, briefing book for the Public Accounts committee, February 9, 2026, section K.

CEBA loans forgiven, 2024-25

Actual

$246,431,393 ($246.4M)

Period
FY2024-25
Unit
Canadian dollars
Stored value
246431393

Identified as CEBA by the Comptroller General ("$0.2 billion related to the Export Development Act (CEBA)"), Treasury Board Secretariat briefing book, February 9, 2026, section K.

Tax debts the Canada Revenue Agency wrote off, 2024-25

Actual

$4,725,796,002 ($4.7B)

Period
FY2024-25
Unit
Canadian dollars
Stored value
4725796002

Leaves out 1 small row filed under plain "Canada Revenue Agency", whose nature the file does not give; the line 1 total still counts it.

Underused Housing Tax penalties and interest waived, 2023-24

Actual

$2,459,050,652 ($2.5B)

Period
FY2023-24
Unit
Canadian dollars
Stored value
2459050652

Treasury Board Secretariat, briefing book for the Comptroller General at the Public Accounts committee, February 9, 2026, section K: "CRA waived interest and penalties related to Underused Housing Tax for returns and amounts owed received by April 30, 2024."

Canada Post Group of Companies, profit (loss) before tax, by calendar year

SeriesActual

Latest: -$665,000,000 (-$665.0M) (2024)

Period
2015 to 2024
Unit
Canadian dollars
Canada Post Group of Companies, profit (loss) before tax, by calendar year, by period
PeriodValueSource
2015$136.0MSeries source
2016$114.0MSeries source
2017$204.0MSeries source
2018-$118.0MSeries source
2019-$23.0MSeries source
2020-$626.0MCanada Post Corporation, Canada Post segment posts loss for 2020 (news release), Group of Companies results: "reported a loss before tax of $626 million in 2020"
2021-$246.0MCanada Post Corporation, Canada Post segment reports loss before tax for 2022 (news release), Group of Companies: "recorded a loss before tax of $292 million in 2022, compared to a loss before tax of $246 million a year earlier"
2022-$292.0MCanada Post Corporation, Canada Post segment reports loss before tax for 2022 (news release), Group of Companies: "recorded a loss before tax of $292 million in 2022, compared to a loss before tax of $246 million a year earlier"
2023-$529.0MCanada Post Corporation, Canada Post reports loss before tax for 2024 (news release), Group of Companies: "recorded a loss before tax of $665 million, compared to a loss before tax of $529 million the previous year"
2024-$665.0MCanada Post Corporation, Canada Post reports loss before tax for 2024 (news release), Group of Companies: "recorded a loss before tax of $665 million, compared to a loss before tax of $529 million the previous year"

The group includes Purolator, whose profits offset part of the postal loss. A negative value is a loss. The ledger books each calendar year in the federal fiscal year that ends the following March.

Trans Mountain Corporation goodwill written off, 2023

Actual

$888,098,000 ($888.1M)

Period
2023
Unit
Canadian dollars
Stored value
888098000

The full carrying value of the goodwill from Ottawa's 2018 purchase of the pipeline. Trans Mountain's reason: "primarily a rise in the cost of capital from increased domestic interest rates as well as changes in the timing of the commencement of service of the TMEP and associated costs." Its reported income before tax for 2023 was still a profit, because of the equity AFUDC credit; the net loss after income tax was $208.4 million.

Allowance for loans, investments and advances Ottawa does not expect back, at March 31

SeriesActual

Latest: $44,273,419,805 ($44.3B) (FY2024-25)

Period
FY2017-18 to FY2024-25
Unit
Canadian dollars
Allowance for loans, investments and advances Ottawa does not expect back, at March 31, by period
PeriodValueSource
FY2017-18$27.4BPublic Services and Procurement Canada (Receiver General for Canada), Public Accounts of Canada 2019, Volume I, Section 9, Table 9.1 Loans, investments and advances: "Less: allowance for valuation", April 1, 2018 and March 31, 2019 (read from the Internet Archive copy; publications.gc.ca shows an archived notice)
FY2018-19$29.4BPublic Services and Procurement Canada (Receiver General for Canada), Public Accounts of Canada 2019, Volume I, Section 9, Table 9.1 Loans, investments and advances: "Less: allowance for valuation", April 1, 2018 and March 31, 2019 (read from the Internet Archive copy; publications.gc.ca shows an archived notice)
FY2019-20$29.7BPublic Services and Procurement Canada (Receiver General for Canada), Public Accounts of Canada 2021, Volume I, Section 9, Table 9.1 Loans, investments and advances: "Less: allowance for valuation", April 1, 2020 and March 31, 2021 (read from the Internet Archive copy)
FY2020-21$46.8BPublic Services and Procurement Canada (Receiver General for Canada), Public Accounts of Canada 2021, Volume I, Section 9, Table 9.1 Loans, investments and advances: "Less: allowance for valuation", April 1, 2020 and March 31, 2021 (read from the Internet Archive copy)
FY2021-22$48.2BPublic Services and Procurement Canada (Receiver General for Canada), Public Accounts of Canada 2023, Volume I, Section 2, note 19 Other loans, investments and advances, summary by category: "Total other loans, investments and advances", valuation allowance, 2023 and 2022 (millions of dollars)
FY2022-23$53.3BPublic Services and Procurement Canada (Receiver General for Canada), Public Accounts of Canada 2023, Volume I, Section 2, note 19 Other loans, investments and advances, summary by category: "Total other loans, investments and advances", valuation allowance, 2023 and 2022 (millions of dollars)
FY2023-24$42.5BSeries source
FY2024-25$44.3BSeries source

A stock at each year end, not a year's spending. It includes capital subscriptions to international organizations, allowanced in full from the start.

  • Public Services and Procurement Canada (Receiver General for Canada), Public Accounts of Canada 2025, Volume I (opens in a new tab)Section 9, Table 9.1 Loans, investments and advances: Total, Valuation Allowance, March 31, 2025; section 2, note 20 summary by category for March 31, 2024 (millions of dollars)Accessed October 5, 2026.
  • Public Services and Procurement Canada (Receiver General for Canada), Public Accounts of Canada 2019, Volume I (opens in a new tab)Section 9, Table 9.1 Loans, investments and advances: "Less: allowance for valuation", April 1, 2018 and March 31, 2019 (read from the Internet Archive copy; publications.gc.ca shows an archived notice)Accessed October 5, 2026.
  • Public Services and Procurement Canada (Receiver General for Canada), Public Accounts of Canada 2021, Volume I (opens in a new tab)Section 9, Table 9.1 Loans, investments and advances: "Less: allowance for valuation", April 1, 2020 and March 31, 2021 (read from the Internet Archive copy)Accessed October 5, 2026.
  • Public Services and Procurement Canada (Receiver General for Canada), Public Accounts of Canada 2023, Volume I (opens in a new tab)Section 2, note 19 Other loans, investments and advances, summary by category: "Total other loans, investments and advances", valuation allowance, 2023 and 2022 (millions of dollars)Accessed October 5, 2026.

Allowance on capital subscriptions to international organizations, March 31, 2025

Actual

$19,039,349,204 ($19.0B)

Period
FY2024-25
Unit
Canadian dollars
Stored value
19039349204

Subscriptions to development banks are allowanced in full when paid, because they earn no return, though they are repayable if Canada leaves.

Allowance on CEBA loans still outstanding, March 31, 2025

Actual

$5,354,000,000 ($5.4B)

Period
FY2024-25
Unit
Canadian dollars
Stored value
5354000000
  • Public Services and Procurement Canada (Receiver General for Canada), Public Accounts of Canada 2025, Volume I (opens in a new tab)Section 2, note 20 Other loans, investments and advances: "a valuation allowance of $5,354 million for estimated credit losses was applied to the outstanding loans"Accessed October 5, 2026.

Government support for EV supply-chain investments announced from 2020 to April 2024, federal and provincial, up to

Estimate

$52,500,000,000 ($52.5B)

Period
2020-10/2032-33
Unit
Canadian dollars
Stored value
52500000000

An upper bound through 2032-33. Most of it is production subsidy paid only on batteries made and sold; it is not cash paid or lost.

Federal money paid to Northvolt, as of ISED's Question Period note of late 2024

Actual

$0.00

Period
2024
Unit
Canadian dollars
Stored value
0

The note cites the parent company's Chapter 11 filing of November 21, 2024, so it was written after it; the page shows no date of its own. It does not say why nothing was paid. The Public Accounts' transfer payment files to March 31, 2025 list no payment to Northvolt.

Federal payments to NextStar Energy (Stellantis and LG Energy Solution, Windsor), 2023-24

Actual

$258,521,889 ($258.5M)

Period
FY2023-24
Unit
Canadian dollars
Stored value
258521889

Federal payments to NextStar Energy (Stellantis and LG Energy Solution, Windsor), 2024-25

Actual

$232,261,569 ($232.3M)

Period
FY2024-25
Unit
Canadian dollars
Stored value
232261569

Federal payments to battery production subsidy (recipient not named), 2024-25

Actual

$40,625,350 ($40.6M)

Period
FY2024-25
Unit
Canadian dollars
Stored value
40625350

Federal payments to Ultium CAM (GM and POSCO, Bécancour), 2023-24

Actual

$99,018,024 ($99.0M)

Period
FY2023-24
Unit
Canadian dollars
Stored value
99018024

Federal payments to Ultium CAM (GM and POSCO, Bécancour), 2024-25

Actual

$27,736,146 ($27.7M)

Period
FY2024-25
Unit
Canadian dollars
Stored value
27736146

Federal payments to Umicore Canada Inc under the Strategic Innovation Fund, 2023-24 (project not named)

Actual

$42,824,528 ($42.8M)

Period
FY2023-24
Unit
Canadian dollars
Stored value
42824528

Not counted as battery-plant money: the battery-materials agreement on record is with Umicore Rechargeable Battery Materials Canada Inc, and the record does not name the project these payments fund.

Federal payments to Umicore Canada Inc under the Strategic Innovation Fund, 2024-25 (project not named)

Actual

$14,808,971 ($14.8M)

Period
FY2024-25
Unit
Canadian dollars
Stored value
14808971

Not counted as battery-plant money: the battery-materials agreement on record is with Umicore Rechargeable Battery Materials Canada Inc, and the record does not name the project these payments fund.

Federal payments to PowerCo (Volkswagen, St. Thomas), 2024-25

Actual

$4,564,522 ($4.6M)

Period
FY2024-25
Unit
Canadian dollars
Stored value
4564522

Federal payments to E-One Moli (Maple Ridge), 2023-24

Actual

$1,099,719 ($1.1M)

Period
FY2023-24
Unit
Canadian dollars
Stored value
1099719

Trans Mountain Corporation, income (loss) before income taxes on its own US GAAP basis, by calendar year (2018 to 2021 as shown in CDEV’s reports)

SeriesActual

Latest: $5,000,000 ($5.0M) (2024)

Period
2018 to 2024
Unit
Canadian dollars
Trans Mountain Corporation, income (loss) before income taxes on its own US GAAP basis, by calendar year (2018 to 2021 as shown in CDEV’s reports), by period
PeriodValueSourceNote
2018$13.1MCanada Development Investment Corporation, Canada Development Investment Corporation Annual Report 2018, note 30: supplementary information, Printed page 69, TMC (US GAAP) column of the supplementary note: "Earnings/loss before tax 13,069", thousands of dollarsTrans Mountain Corporation's income before income taxes on its own US GAAP basis, read from the TMC column of CDEV's supplementary note, because Trans Mountain's own statements returned HTTP 403. CDEV’s 2018 column covers only 1 September to 31 December 2018, the four months Trans Mountain was federal.
2019$98.5MCanada Development Investment Corporation, Canada Development Investment Corporation Annual Report 2019, note 31: supplementary information, Printed page 74, TMC (US GAAP) column of the supplementary note: "Net income before income taxes 98,533", thousands of dollarsTrans Mountain Corporation's income before income taxes on its own US GAAP basis, read from the TMC column of CDEV's supplementary note, because Trans Mountain's own statements returned HTTP 403.
2020$188.7MCanada Development Investment Corporation, Canada Development Investment Corporation Annual Report 2020, note 30: supplementary information, Printed page 76, TMC (US GAAP) column of the supplementary note: "Net income before income taxes 188,748", thousands of dollarsTrans Mountain Corporation's income before income taxes on its own US GAAP basis, read from the TMC column of CDEV's supplementary note, because Trans Mountain's own statements returned HTTP 403.
2021$365.6MCanada Development Investment Corporation, Canada Development Investment Corporation Annual Report 2021, note 31: supplementary information, Printed page 76, TMC (US GAAP) column of the supplementary note: "Net income before income taxes 365,609", thousands of dollarsTrans Mountain Corporation's income before income taxes on its own US GAAP basis, read from the TMC column of CDEV's supplementary note, because Trans Mountain's own statements returned HTTP 403.
2022$708.1MSeries source
2023$14.8MSeries source
2024$5.0MTrans Mountain Corporation, Trans Mountain Corporation Consolidated Financial Statements, December 31, 2024, Consolidated statement of income: "Income before income taxes" 5 (2024), millions of dollars

Trans Mountain's own figure. It includes a non-cash credit, the equity allowance for funds used during construction, which the ledger takes out (“Trans Mountain Corporation, equity allowance for funds used during construction (a non-cash credit to income), by calendar year”). Results for 2018 to 2021 are read from the Trans Mountain column in the Canada Development Investment Corporation annual reports, because the company's own statements for those years returned HTTP 403. The 2018 point covers 1 September to 31 December only, the four months it was federal.

CEBA forgiveness Ottawa expected and expensed when the loans went out, 2020-21

Actual

$13,085,000,000 ($13.1B)

Period
FY2020-21
Unit
Canadian dollars
Stored value
13085000000

The cost of the forgiveness reached Ottawa's deficit in 2020-21. The ledger counts the write-off when it was booked, in 2023-24, and never both.

  • Public Services and Procurement Canada (Receiver General for Canada), Public Accounts of Canada 2021, Volume I (opens in a new tab)Section 2, note 5(f) other transfer payments: "$13,085 million for the CEBA loan incentive"; note 16: "Amounts expected to be forgiven have been reported in other transfer payments expenses"Accessed October 5, 2026.

Trans Mountain Corporation, equity allowance for funds used during construction (a non-cash credit to income), by calendar year

SeriesActual

Latest: $462,000,000 ($462.0M) (2024)

Period
2018 to 2024
Unit
Canadian dollars
Trans Mountain Corporation, equity allowance for funds used during construction (a non-cash credit to income), by calendar year, by period
PeriodValueSourceNote
2018$21.2MCanada Development Investment Corporation, Canada Development Investment Corporation Annual Report 2018, note 30: supplementary information, Printed page 69, TMC (US GAAP) column of the supplementary note: "Equity AFUDC 21,241 (21,241)(4)", thousands of dollarsTrans Mountain Corporation's equity AFUDC on its own US GAAP basis, read from the TMC column of CDEV's supplementary note, because Trans Mountain's own statements returned HTTP 403. CDEV’s 2018 column covers only 1 September to 31 December 2018, the four months Trans Mountain was federal.
2019$91.3MCanada Development Investment Corporation, Canada Development Investment Corporation Annual Report 2019, note 31: supplementary information, Printed page 74, TMC (US GAAP) column of the supplementary note: "Equity AFUDC 91,292 (91,292)(4)", thousands of dollarsTrans Mountain Corporation's equity AFUDC on its own US GAAP basis, read from the TMC column of CDEV's supplementary note, because Trans Mountain's own statements returned HTTP 403.
2020$184.4MCanada Development Investment Corporation, Canada Development Investment Corporation Annual Report 2020, note 30: supplementary information, Printed page 76, TMC (US GAAP) column of the supplementary note: "Equity AFUDC 184,440 (184,440)(4)", thousands of dollarsTrans Mountain Corporation's equity AFUDC on its own US GAAP basis, read from the TMC column of CDEV's supplementary note, because Trans Mountain's own statements returned HTTP 403.
2021$374.0MCanada Development Investment Corporation, Canada Development Investment Corporation Annual Report 2021, note 31: supplementary information, Printed page 76, TMC (US GAAP) column of the supplementary note: "Equity AFUDC 373,981 (373,981)(4)", thousands of dollarsTrans Mountain Corporation's equity AFUDC on its own US GAAP basis, read from the TMC column of CDEV's supplementary note, because Trans Mountain's own statements returned HTTP 403.
2022$704.3MSeries source
2023$1.2BSeries source
2024$462.0MTrans Mountain Corporation, Trans Mountain Corporation Consolidated Financial Statements, December 31, 2024, Consolidated statement of income: "Equity allowance for funds used during construction (Note 7)" 462 (2024), millions of dollars; note 7: "cessation in the capitalization of equity AFUDC" on May 1, 2024

A return on the equity invested during construction, booked as other income and added to the cost of the pipeline, which is then depreciated. The cash flow statement takes it out as a non-cash item. It stopped when the expansion entered service on May 1, 2024.

Trans Mountain Expansion: the cost estimate Trans Mountain Corporation's board approved, the first price Ottawa stated

Estimate

$12,600,000,000 ($12.6B)

Period
2020-02
Unit
Canadian dollars
Stored value
12600000000

Ottawa had bought the project in 2018. The backgrounder says the Government of Canada and TMC's board "consider the Project to be commercially viable at this cost".

Trans Mountain Expansion: the project cost estimate Kinder Morgan announced in 2017, including financing costs

Estimate

$7,400,000,000 ($7.4B)

Period
2017
Unit
Canadian dollars
Stored value
7400000000

The private owner's figure, published before Ottawa bought the project. Finance Canada repeats it as the 2017 estimate TMC said it would exceed.

Canadian Surface Combatant: the low end of the $56-60 billion the government revised its cost estimate to in 2017

Estimate

$56,000,000,000 ($56.0B)

Period
2017
Unit
Canadian dollars
Stored value
56000000000

The report adds that in 2017 "the department revised their estimate to $56-60 billion", with costs to be revisited at the end of the development phase.

F-35 purchase: National Defence's projected cost, 2022

Estimate

$19,000,000,000 ($19.0B)

Period
2022
Unit
Canadian dollars
Stored value
19000000000

The figure Ottawa announced when it finalized the purchase in January 2023.

F-35 purchase: National Defence's estimated cost by 2024

Estimate

$27,700,000,000 ($27.7B)

Period
2024
Unit
Canadian dollars
Stored value
27700000000

F-35 purchase: further cost the 2024 estimate leaves out, at least

Estimate

$5,500,000,000 ($5.5B)

Period
2024
Unit
Canadian dollars
Stored value
5500000000

A cost the announced price never held, so it stands beside the measure, not in it.

EV battery plants (Northvolt, Volkswagen, Stellantis-LGES): the support governments announced

Estimate

$37,700,000,000 ($37.7B)

Period
2022-23 to 2032-33
Unit
Canadian dollars
Stored value
37700000000

EV battery plants: foregone corporate income tax the PBO costs, which governments did not announce

Estimate

$5,800,000,000 ($5.8B)

Period
2022-23 to 2032-33
Unit
Canadian dollars
Stored value
5800000000

A projection of revenue given up over 2022-23 to 2032-33, not a payment: federal, Ontario and Quebec governments combined, so not all Ottawa's, and conditional on the U.S. production credit and the plants' schedules. The PBO's total for the three deals is $43.6 billion.

EV battery plants: production subsidies announced for Northvolt, Volkswagen and Stellantis-LGES, paid only on output

Estimate

$32,800,000,000 ($32.8B)

Period
2022-23 to 2032-33
Unit
Canadian dollars
Stored value
32800000000

Federal and provincial together. The measure counts these when paid, not when announced.

Gordie Howe International Bridge: the original project value

Actual

$5,700,000,000 ($5.7B)

Period
2024-01
Unit
Canadian dollars
Stored value
5700000000

Gordie Howe International Bridge: the contract value after the 2024 amendment

Actual

$6,400,000,000 ($6.4B)

Period
2024-01
Unit
Canadian dollars
Stored value
6400000000

Any return from tolls is not read, so the measure counts only the cost past the original value.

Debts forgiven by Export Development Canada (Canada Account), mostly CEBA loans

Actual

$12,640,635,510 ($12.6B)

Period
2020-21 to 2024-25
Unit
Canadian dollars
Stored value
12640635510

Fiscal years 2020-21 to 2024-25 (the file labels them 2020/2021 to 2024/2025), the minister, Parliament and Governor in Council amounts added. The first four fiscal years of this line (2020-21 to 2023-24) sum to $12.394 billion, this line's total less the 2024-25 amount (“CEBA loans forgiven, 2024-25”), the $12.4 billion the Auditor General reports as CEBA forgiveness to March 2024, so the line is mostly CEBA forgiveness (our match; the file carries no CEBA label). Counted once here, and not again from the Auditor General's figure.

Debts written off by Export Development Canada (Canada Account)

Actual

$530,333,408 ($530.3M)

Period
2020-21 to 2024-25
Unit
Canadian dollars
Stored value
530333408

Fiscal years 2020-21 to 2024-25 (the file labels them 2020/2021 to 2024/2025), the minister, Parliament and Governor in Council amounts added.

Debts written off by every department and agency except the CRA and Export Development Canada

Actual

$1,948,556,100 ($1.9B)

Period
2020-21 to 2024-25
Unit
Canadian dollars
Stored value
1948556100

Fiscal years 2020-21 to 2024-25 (the file labels them 2020/2021 to 2024/2025), the minister, Parliament and Governor in Council amounts added. The file does not say which of these were loans and benefits paid out and which were fees and charges never collected.

Debts forgiven by every department and agency except the CRA and Export Development Canada

Actual

$1,121,675,728 ($1.1B)

Period
2020-21 to 2024-25
Unit
Canadian dollars
Stored value
1121675728

Fiscal years 2020-21 to 2024-25 (the file labels them 2020/2021 to 2024/2025), the minister, Parliament and Governor in Council amounts added. Includes student loans forgiven by Employment and Social Development Canada.

Debts remitted by departments and agencies other than the CRA

Actual

$759,892,499 ($759.9M)

Period
2020-21 to 2024-25
Unit
Canadian dollars
Stored value
759892499

Fiscal years 2020-21 to 2024-25 (the file labels them 2020/2021 to 2024/2025), the minister, Parliament and Governor in Council amounts added. A remission is a debt the Crown pardons by order. The largest are Employment and Social Development Canada's (about $527 million, under the Financial Administration Act and the Old Age Security Act), then fees remitted by the CRTC and by Immigration, Refugees and Citizenship Canada. The file holds no remission under the Excise Tax Act in any year, and the CRA's remission rows in these five years total $627, so the GST remitted to federal departments that the printed Public Accounts total carries is not in this line; no line here is one department remitting to another (file read 2026-10-12, approval code C grouped by department and act).

Debts waived by departments and agencies other than the CRA

Actual

$315,351,396 ($315.4M)

Period
2020-21 to 2024-25
Unit
Canadian dollars
Stored value
315351396

Fiscal years 2020-21 to 2024-25 (the file labels them 2020/2021 to 2024/2025), the minister, Parliament and Governor in Council amounts added. The largest are Citizenship and Immigration's, under the Immigration and Refugee Protection Act.

Canada Infrastructure Bank: cumulative deficit before government appropriations since inception, to June 30, 2025

Actual

$258,900,000 ($258.9M)

Period
2025-06-30
Unit
Canadian dollars
Stored value
258900000

The bank's own booked figure. It says its loss line "is not a complete reflection of the concessionary lending provided".

Tax and benefit debts the CRA wrote off

Actual

$16,408,699,861 ($16.4B)

Period
2020-21 to 2024-25
Unit
Canadian dollars
Stored value
16408699861

Fiscal years 2020-21 to 2024-25 (the file labels them 2020/2021 to 2024/2025), the minister, Parliament and Governor in Council amounts added. Money owed and never collected, not money paid out, so it stands beside the measure.

Tax and benefit debts the CRA forgave

Actual

$2,159,821,845 ($2.2B)

Period
2020-21 to 2024-25
Unit
Canadian dollars
Stored value
2159821845

Fiscal years 2020-21 to 2024-25 (the file labels them 2020/2021 to 2024/2025), the minister, Parliament and Governor in Council amounts added.

Tax and benefit debts the CRA waived

Actual

$3,496,943,452 ($3.5B)

Period
2020-21 to 2024-25
Unit
Canadian dollars
Stored value
3496943452

Fiscal years 2020-21 to 2024-25 (the file labels them 2020/2021 to 2024/2025), the minister, Parliament and Governor in Council amounts added.

Allowance for doubtful accounts on COVID-19 benefit overpayments receivable, March 31, 2025

Actual

$10,491,000,000 ($10.5B)

Period
FY2024-25
Unit
Canadian dollars
Stored value
10491000000

Ottawa's own estimate of what it will not collect on the overpayments it is owed. The gross receivable is $12,962 million.

COVID-19 benefit overpayments receivable, gross, March 31, 2025

Actual

$12,962,000,000 ($13.0B)

Period
FY2024-25
Unit
Canadian dollars
Stored value
12962000000

COVID-19 benefits for individuals: overpayments the Auditor General found made to ineligible recipients

Actual

$4,600,000,000 ($4.6B)

Period
2020-2022
Unit
Canadian dollars
Stored value
4600000000

The Public Accounts do not say whether this sits inside the overpayments receivable, so it stands beside the measure.

COVID-19 benefits: payments to individuals and employers the Auditor General estimated should be investigated further, at least

Estimate

$27,400,000,000 ($27.4B)

Period
2020-2022
Unit
Canadian dollars
Stored value
27400000000

A lead, not a loss: the payments are not found ineligible. It is not added to the $4.6 billion.

Borrowed from the Canada Account by Canada TMP Finance in 2018 to buy Trans Mountain and start the expansion

Actual

$5,300,000,000 ($5.3B)

Period
2018
Unit
Canadian dollars
Stored value
5300000000

Calendar year, ending December 31 (CDEV reporting basis), not the March 31 federal fiscal year. Includes a $500 million loan for the National Energy Board financial requirements, repaid in 2019. It is the cash the government lent, so the purchase price and capital spending are what it bought and are not added to it.

  • Canada Development Investment Corporation, 2018 Annual Report (opens in a new tab)Report to the Minister: "TMP Finance, our subsidiary borrowed $5.3 billion during the year from the Canada Account, administered by EDC, to finance the acquisition and ongoing expansion of TMC"Published March 6, 2019. Accessed October 14, 2026.

Price Ottawa agreed in May 2018 to pay Kinder Morgan for Trans Mountain and the expansion project

Actual

$4,500,000,000 ($4.5B)

Period
2018-05
Unit
Canadian dollars
Stored value
4500000000

The announced price. CDEV's 2018 report records the purchase of the entities at $4.4 billion; the gap is not reconciled in the pages read.

Price of the Trans Mountain entities as CDEV recorded the purchase on August 31, 2018

Actual

$4,400,000,000 ($4.4B)

Period
2018-08-31
Unit
Canadian dollars
Stored value
4400000000

Beside the announced $4.5 billion; the difference is not reconciled in the pages read. The purchase was paid from the 2018 Canada Account loan, not on top of it.

  • Canada Development Investment Corporation, 2018 Annual Report (opens in a new tab)MD&A: "TMC purchased the entities of the Trans Mountain Pipeline on August 31, 2018 for $4.4 billion"Published March 6, 2019. Accessed October 14, 2026.

Borrowed from the Canada Account by Canada TMP Finance in 2019 under its Construction Facility

Actual

$1,265,000,000 ($1.3B)

Period
2019
Unit
Canadian dollars
Stored value
1265000000

Calendar year, ending December 31 (CDEV reporting basis), not the March 31 federal fiscal year. The draw on the construction facility; the $500 million NEB facility repayment is separate, so loans payable rose $765 million net.

  • Canada Development Investment Corporation, 2019 Annual Report (opens in a new tab)Consolidated Statement of Cash Flows, financing activities: proceeds from loan issuance 1,265,000 thousand (2019); MD&A: "an increase in borrowings under the construction credit facility of $1,265 million ... net of a $500 million repayment of the NEB credit facility"Published March 30, 2020. Accessed October 14, 2026.

Borrowed from the Canada Account by Canada TMP Finance in 2020 under its Construction Facility

Actual

$3,000,000,000 ($3.0B)

Period
2020
Unit
Canadian dollars
Stored value
3000000000

Calendar year, ending December 31 (CDEV reporting basis), not the March 31 federal fiscal year. Read from the cash flow statement. It matches the rise in the Construction Facility balance from $1.4 billion to $4.4 billion.

  • Canada Development Investment Corporation, 2020 Annual Report (opens in a new tab)Consolidated Statement of Cash Flows, financing activities: proceeds from loans payable 3,000,000 thousand (2020)Published March 10, 2021. Accessed October 14, 2026.

Outstanding on the Canada Account Construction Facility at December 31, 2020

Actual

$4,400,000,000 ($4.4B)

Period
2020-12-31
Unit
Canadian dollars
Stored value
4400000000

Balance at December 31 (CDEV reporting basis), not the March 31 federal fiscal year. The date of the Chair's letter is used as the publication date.

  • Canada Development Investment Corporation, 2020 Annual Report (opens in a new tab)MD&A, Canada TMP Finance Limited: "At year end, the outstanding amount on the Construction Facility was $4.4 billion."Published March 10, 2021. Accessed October 14, 2026.

Borrowed from the Canada Account by Canada TMP Finance in 2021 to fund the Trans Mountain expansion

Actual

$5,200,000,000 ($5.2B)

Period
2021
Unit
Canadian dollars
Stored value
5200000000

Calendar year, ending December 31 (CDEV reporting basis), not the March 31 federal fiscal year. The cash flow statement shows proceeds from loans payable of 5,191,000 thousand.

  • Canada Development Investment Corporation, 2021 Annual Report (opens in a new tab)Report to the Minister: "TMP Finance, our subsidiary borrowed an additional $5.2 billion during the year from the Canada Account, administered by EDC, to finance TMEP"Published March 28, 2022. Accessed October 14, 2026.

Outstanding on the Canada Account Construction Facility at December 31, 2021

Actual

$9,600,000,000 ($9.6B)

Period
2021-12-31
Unit
Canadian dollars
Stored value
9600000000

Balance at December 31 (CDEV reporting basis), not the March 31 federal fiscal year.

  • Canada Development Investment Corporation, 2021 Annual Report (opens in a new tab)MD&A, Canada TMP Finance Limited: "At year end, the outstanding amount on the Construction Facility was $9.6 billion."Published March 28, 2022. Accessed October 14, 2026.

Trans Mountain Corporation spending on the expansion, September to December 2018, excluding financing costs

Actual

$160,000,000 ($160.0M)

Period
2018
Unit
Canadian dollars
Stored value
160000000

Calendar year, ending December 31 (CDEV reporting basis), not the March 31 federal fiscal year. Four months of CDEV ownership. Capital spending is what the loans paid for; it is not added to them.

  • Canada Development Investment Corporation, 2018 Annual Report (opens in a new tab)MD&A: "In the same period TMC spent approximately $160 million on the TMEP."Published March 6, 2019. Accessed October 14, 2026.

Trans Mountain Corporation spending on the expansion in 2019, excluding capitalized interest (IFRS)

Actual

$1,130,000,000 ($1.1B)

Period
2019
Unit
Canadian dollars
Stored value
1130000000

Calendar year, ending December 31 (CDEV reporting basis), not the March 31 federal fiscal year. What the loans paid for; not added to them.

  • Canada Development Investment Corporation, 2019 Annual Report (opens in a new tab)MD&A, Summary of 2019 Operational Metrics: TMEP Capital Expenditures excluding capitalized interest (IFRS), 2019 Actual 1,130Published March 30, 2020. Accessed October 14, 2026.

Trans Mountain Corporation spending on the expansion in 2020, excluding capitalized interest (IFRS)

Actual

$3,022,000,000 ($3.0B)

Period
2020
Unit
Canadian dollars
Stored value
3022000000

Calendar year, ending December 31 (CDEV reporting basis), not the March 31 federal fiscal year. What the loans paid for; not added to them.

  • Canada Development Investment Corporation, 2021 Annual Report (opens in a new tab)MD&A, Summary of 2021 Operational Metrics: TMEP Capital Expenditures excluding capitalized interest (IFRS), 2020 Actual 3,022Published March 28, 2022. Accessed October 14, 2026.

Trans Mountain Corporation spending on the expansion in 2021, excluding capitalized interest (IFRS)

Actual

$5,034,000,000 ($5.0B)

Period
2021
Unit
Canadian dollars
Stored value
5034000000

Calendar year, ending December 31 (CDEV reporting basis), not the March 31 federal fiscal year. What the loans paid for; not added to them.

  • Canada Development Investment Corporation, 2021 Annual Report (opens in a new tab)MD&A, Summary of 2021 Operational Metrics: TMEP Capital Expenditures excluding capitalized interest (IFRS), 2021 Actual 5,034Published March 28, 2022. Accessed October 14, 2026.

Canada Account loans disbursed for the Trans Mountain Pipeline by March 31, 2020, from the Consolidated Revenue Fund

Actual

$6,255,000,000 ($6.3B)

Period
2020-03-31
Unit
Canadian dollars
Stored value
6255000000

Federal fiscal year ended March 31, 2020, so not comparable with the calendar-year CDEV draws. The report carries no publication date on the pages read.

River-class destroyers: the build contract with Irving Shipbuilding Inc. as signed, 3 March 2025

Actual

$8,010,267,025 ($8.0B)

Period
2025-03-03
Unit
Canadian dollars
Stored value
8010267025

Contract W847S-240156/001/CSC, end date 31 March 2037, "Competitive – Traditional". The amendment reported for January to March 2026 raised it.

River-class destroyers: the amendment added to the Irving build contract, reported for January to March 2026

Actual

$2,743,239,684 ($2.7B)

Period
FY2025-26
Unit
Canadian dollars
Stored value
2743239683.84

The record gives no reason for the amendment and no signing date, only the reporting quarter (1 January to 31 March 2026).

River-class destroyers: the Irving build contract after the amendment

Actual

$10,753,506,709 ($10.8B)

Period
FY2025-26
Unit
Canadian dollars
Stored value
10753506708.84

Original value plus the amendment; the sums tally.

River-class destroyers: the government's cost to build and deliver the first three ships (excluding taxes)

Estimate

$22,200,000,000 ($22.2B)

Period
2025-03-08
Unit
Canadian dollars
Stored value
22200000000

Three of the fifteen ships. Excludes taxes. Includes the Irving contract and the equipment, systems and ammunition Canada supplies.

River-class destroyers: the low end of the $56-60 billion National Defence still shows for the 15 ships

Estimate

$56,000,000,000 ($56.0B)

Period
2025-10-03
Unit
Canadian dollars
Stored value
56000000000

National Defence's presentation. The PBO's 2022 estimate for the same development and acquisition scope is the fuller measure.

River-class destroyers: the high end of the $56-60 billion National Defence still shows for the 15 ships

Estimate

$60,000,000,000 ($60.0B)

Period
2025-10-03
Unit
Canadian dollars
Stored value
60000000000

National Defence's presentation. The PBO's 2022 estimate for the same development and acquisition scope is the fuller measure.

River-class destroyers: contracts awarded to Irving Shipbuilding Inc. by March 2025 (excluding taxes)

Actual

$12,870,000,000 ($12.9B)

Period
2025-03
Unit
Canadian dollars
Stored value
12870000000

Options analysis, design and the Batch 1 build contract at its initial value. Before the amendment.

National Defence on the build contract's period and its extension

Actual
“The initial implementation contract value is for an agreed contract period of six years, enabling the required work to be executed in that period, with a contract extension to follow as the successful construction progresses.”
Period
2025-03-08
Unit
Verbatim text

Checked word for word against the source.

National Defence on the industrial benefits the River-class contracts carry

Actual
“requires companies to make investments and provide business activities in Canada equal to the value of the related contracts”
Period
2025-03-08
Unit
Verbatim text

Checked word for word against the source.

Jobs a year the government says the River-class build contract creates or maintains, 2025 to 2039

Estimate

5,250

Period
2025-2039
Unit
Count
Stored value
5250

The government's estimate of jobs created or maintained each year, not a count of new jobs.

The Minister of National Defence on the destroyers' economic return, at committee (interpreted from French)

Actual
“the money invested to build three River-class destroyers will contribute $719 million per year to our GDP and create 5,250 jobs per year between 2025 and 2039.”
Period
2025-12-04
Unit
Verbatim text

Checked word for word against the source.

The Minister of National Defence's briefing note on River-class cost increases and delays

Actual
“Initial cost and schedule estimates were based on early assumptions and best practices. Estimates are updated as the project progresses and industry benchmarks evolve.”
Period
2026-05-06
Unit
Verbatim text

Checked word for word against the source.

National Defence on why the River-class schedule moved

Actual
“The revised ship delivery schedule recognizes the complexity of the RCD design and is informed by best practices and lessons learned through allies who are building variants of the same design.”
Period
2026-03-13
Unit
Verbatim text

Checked word for word against the source.

National Defence on when the River-class combat-system design will be finished

Actual
“design of the more complex portions of the ship (those primarily associated with the ship's combat systems) continuing through to Final Design Review, likely in 2028”
Period
2026-03-13
Unit
Verbatim text

Checked word for word against the source.

The Auditor General on the first surface combatant's delivery, 2021

Actual
“the first Canadian surface combatant for the Royal Canadian Navy was not expected to be delivered until at least 2030”
Period
2021-02
Unit
Verbatim text

Checked word for word against the source.

The Auditor General on the fifteenth surface combatant's delivery, 2021

Actual
“Very preliminary schedules showed the last ship being delivered in 2047.”
Period
2021-02
Unit
Verbatim text

Checked word for word against the source.

The Auditor General on when the frigates the destroyers replace retire

Actual
“the navy’s Halifax-class frigates, which will be replaced by the surface combatants, are expected to be retired sometime between 2034 and 2048.”
Period
2021-02
Unit
Verbatim text

Checked word for word against the source.

River-class destroyers: spent to date, 2017-18 to 2025-26, as National Defence answered Q-417

Actual

$5,366,081,448 ($5.4B)

Period
2025-11-21
Unit
Canadian dollars
Stored value
5366081448

The 2025-26 figure is the year to the date of the answer.

River-class destroyers: the lines naming Irving Shipbuilding in National Defence's own table of expenses over $1 million (Q-417)

Actual

$3,805,036,067 ($3.8B)

Period
2025-11-21
Unit
Canadian dollars
Stored value
3805036067

Summed by Drained from the 854 lines of part (d); only lines over $1 million are listed, so it is a floor. National Defence withheld the payments to Irving under part (c).

National Defence's answer when asked what it paid Irving Shipbuilding and Lockheed Martin (Q-417)

Actual
“The financial details requested constitute commercially sensitive third-party information and therefore are not publicly releasable.”
Period
2025-11-21
Unit
Verbatim text

Checked word for word against the source.

National Defence on stop-work orders for River-class design work (Q-417)

Actual
“Canada has directed Irving Shipbuilding Incorporated to cease design work on certain systems for the River-class Destroyers.”
Period
2025-11-21
Unit
Verbatim text

The systems, dates, delays and costs were withheld as commercially sensitive.

River-class destroyers: Treasury Board allocation to buy weapons and radar components, 2025-26

Actual

$150,000,000 ($150.0M)

Period
FY2025-26
Unit
Canadian dollars
Stored value
150000000

Context only: no document links it to the build contract's amendment.

Treasury Board on its 2025-26 allocation for River-class weapons and radar

Actual
“This allocation allowed the Department of National Defence to accelerate the acquisition of the weapons and radar systems for River-class destroyers”
Period
fy2025-26
Unit
Verbatim text

Checked word for word against the source.

River-class destroyers: National Defence's request in the 2026-27 Main Estimates

Estimate

$2,238,100,000 ($2.2B)

Period
FY2026-27
Unit
Canadian dollars
Stored value
2238100000

Money asked of Parliament for the year, not money spent.

Irving Shipbuilding communication reports on "the Combat Vessel work package", 17 December 2024 to the contract date, 3 March 2025

Actual

9

Period
2024-12-17 to 2025-03-03
Unit
Count
Stored value
9

A report of 5 December 2024 is not counted: its subject was not read. The registry records the subject, not what was said.

The subject Irving Shipbuilding registered for its meetings with federal officials, December 2024 to March 2025

Actual
“Input into the Federal Government's National Shipbuilding Procurement Strategy as it relates to Irving Shipbuilding being selected on October 19, 2011 to build the Combat Vessel work package.”
Period
2025-03-03
Unit
Verbatim text

Checked word for word against the source.

Dominic LeBlanc's compliance measures as Finance Minister, on matters touching his friend James D. Irving

Actual
“I also agree not to have any communication with government officials in relation to any matter or decision-making processes which I or my administrator know or reasonably should know to affect Mr. Irving’s interests.”
Period
2025-02-10
Unit
Verbatim text

Checked word for word against the source.

Irving Shipbuilding communication reports, June 2025 to June 2026

Actual

97

Period
2025-06 to 2026-06
Unit
Count
Stored value
97

A report records the subject and who was there, not what was said.

Irving Shipbuilding communication reports in March 2026, its busiest month in the record read

Actual

20

Period
2026-03
Unit
Count
Stored value
20

A report records the subject and who was there, not what was said.

Irving Shipbuilding's registered subject, filed as a grant, contribution or other financial benefit, and the only subject of its 10 March 2026 meeting with the Finance Minister

Actual
“Funding to prepare the facility for construction of the future River Class Destroyer fleet and to support the ongoing maintenance of vessels.”
Period
2026-03-10
Unit
Verbatim text

A report records the subject and who was there, not what was said.

Public Services and Procurement Canada on the design's stage at the build contract

Actual
“the River-class Destroyer project is presently in the third of 4 design stages”
Period
2025-03-13
Unit
Verbatim text

Received 13 March 2025, ten days after the build contract.

The procurement department's line on the build contract, prepared for the Secretary of State (Defence Procurement) after the amendment was posted

Actual
“an initial value of $8 billion (including taxes)”
Period
2026-06-01
Unit
Verbatim text

Received 1 June 2026. The note names no River-class amendment.

Public Services and Procurement Canada on the design's stage in August 2025, four months into full-rate production

Actual
“the River-class Destroyer Project is presently in the third of four design stages”
Period
2025-08-29
Unit
Verbatim text

Received 29 August 2025. The same note: full-rate production on the first ship began on 25 April 2025.

Who acts for Dominic LeBlanc on matters inside his screen on James D. Irving's interests

Actual
“Moreover, all powers, duties and functions on matters that form part of this screen will be exercised by the Prime Minister as it relates to funding decisions and the President of the Treasury Board of Canada for all other matters.”
Period
2025-02-10
Unit
Verbatim text

Checked word for word against the source.

Net cost to Canada of the yard upgrades in Irving Shipbuilding's 2011 bid (as in every bid)

Actual

$0.00

Period
2011
Unit
Canadian dollars
Stored value
0

The 2011 bids concern the upgrades to reach the yard's "target state".

The backstop for Irving Shipbuilding's yard upgrades in the umbrella agreement signed February 2012, as of 2013 (approximate)

Estimate

$300,000,000 ($300.0M)

Period
2012-02
Unit
Canadian dollars
Stored value
300000000

The amount payable by Canada is reduced by the value of the contracts awarded to the shipyard to design and build ships (3.41). The Auditor General gives the amount as of 2013.

The Auditor General on the 2011 bids, Irving Shipbuilding's among them

Actual
“The three companies that bid on the project did submit bids that included a $0 net cost to Canada for their infrastructure upgrades, electing to fund these upgrades from their own resources and expected profits from future contracts.”
Period
2013
Unit
Verbatim text

Checked word for word against the source.

The officials' case for the backstop, as the Auditor General reports it

Actual
“according to officials it provided a benefit to Canada, because shipyards would upgrade their facilities to achieve target state earlier than required in the RFP”
Period
2013
Unit
Verbatim text

Checked word for word against the source.

The Auditor General on Irving Shipbuilding's undertaking on the backstop

Actual
“Irving Shipbuilding has confirmed that it will not in the future request any further increases to the backstop.”
Period
2013
Unit
Verbatim text

Checked word for word against the source.

Officials' case for the backstop, as the Auditor General reports it

Actual
“a prudent risk mitigation measure and fair and equitable to all parties, as all three shipyards had bid $0 cost to Canada”
Period
2013
Unit
Verbatim text

Checked word for word against the source.

The Auditor General's own view of the backstop

Actual
“When considered on their own, given the uniqueness of the NSPS procurement process, the backstop provisions can be viewed as a reasonable way to increase certainty”
Period
2013
Unit
Verbatim text

Checked word for word against the source.

GDP a year the government says the River-class build contract contributes, 2025 to 2039

Estimate

$719,300,000 ($719.3M)

Period
2025-2039
Unit
Canadian dollars
Stored value
719300000

The government's estimate; the release does not give its method.

Simon-Pierre Savard-Tremblay's question to the Defence minister on the F-35s and the River-class destroyers

Actual
“experience shows that the actual cost of these types of projects is often higher than the projected cost. Do you have a strategy to prevent cost overruns?”
Period
2025-12-04
Unit
Verbatim text

Checked word for word against the source. The committee’s English record marks it as a translation.

The Defence minister's answer on cost overruns

Actual
“Yes. A strategy and measures are in place. The way the department manages its finances has also been improved.”
Period
2025-12-04
Unit
Verbatim text

Checked word for word against the source. The committee’s English record marks it as a translation.

The Defence minister, continuing his answer on cost overruns

Actual
“We also need to keep in mind that these two projects create a lot of investments and a lot of jobs in Canada.”
Period
2025-12-04
Unit
Verbatim text

Checked word for word against the source. The committee’s English record marks it as a translation.

The River-class build contract's row in the government's list of contracts over $1 billion (Q-623)

Actual
“2025-03-03 | $8,010,267,025 | Irving Shipbuilding | Service”
Period
2026-01-26
Unit
Verbatim text

Checked word for word against the source.

Public Services and Procurement Canada on the River-class build contract's terms (Q-623)

Actual
“The specific terms of this contract constitute commercially sensitive third-party information, and therefore cannot be publicly released.”
Period
2026-01-26
Unit
Verbatim text

Checked word for word against the source.

Public Services and Procurement Canada on who approved the River-class build contract (Q-623)

Actual
“This contract was approved by the then-Minister of Public Services and Procurement as well as the then-President of the Treasury Board through a Treasury Board submission.”
Period
2026-01-26
Unit
Verbatim text

Checked word for word against the source.

Public Services and Procurement Canada on what the approving ministers were given (Q-623)

Actual
“the Ministers were provided copies of the contracts and associated Treasury Board submissions, which summarized the key elements of the contracts relating to scope, cost, risk, policy implications, industrial benefits, and delivery.”
Period
2026-01-26
Unit
Verbatim text

Checked word for word against the source.

Industry's answer when asked which industrial benefits obligations were audited and whether any penalty was issued since 1 January 2016 (Q-555)

Actual
“The information requested is not systematically tracked in a centralized database”
Period
2026-01-26
Unit
Verbatim text

Checked word for word against the source.

Industry on why it gave no full answer on audits and penalties (Q-555)

Actual
“could lead to the disclosure of incomplete and misleading information”
Period
2026-01-26
Unit
Verbatim text

Checked word for word against the source.

Canadian Surface Combatant definition contract, Irving Shipbuilding: industrial benefits obligation, awarded 7 February 2019 (Q-555)

Actual

$937,200,000 ($937.2M)

Period
2019-02-07
Unit
Canadian dollars
Stored value
937200000

Checked word for word against the source.

Canadian Surface Combatant definition contract, Irving Shipbuilding: industrial benefits achieved to the date of the return, 26 January 2026 (Q-555)

Actual

$417,940,809 ($417.9M)

Period
2026-01-26
Unit
Canadian dollars
Stored value
417940809

Obligations run over the contract's life, so the amount achieved to date is not a shortfall. The 2025 contracts, the build contract among them, are not in the table.

Public Services and Procurement Canada's answer to the House on the Canadian Surface Combatant, 16 September 2024 (Q-2779)

Actual
“the design of ships is not finalized and, consequently, construction has not commenced.”
Period
2024-09-16
Unit
Verbatim text

Checked word for word against the source.

Trans Mountain expansion cost estimate, February 2022 (Trans Mountain Corporation)

Estimate

$21,400,000,000 ($21.4B)

Period
2022-02
Unit
Canadian dollars
Stored value
21400000000

Trans Mountain Corporation announced the estimate on 18 February 2022 ("The total Project cost has increased from $12.6 to $21.4 billion", read in a repost of the release because transmountain.com refused the fetch).

Trans Mountain expansion cost estimate, March 2023 (Trans Mountain Corporation)

Estimate

$30,900,000,000 ($30.9B)

Period
2023-03
Unit
Canadian dollars
Stored value
30900000000

A repost of the Crown corporation's release; transmountain.com refused the fetch. Finance Canada's release of the same day gives no dollar figure.

Finance Canada on Trans Mountain, 18 February 2022

Actual
“the government will spend no additional public money on the project”
Period
2022-02-18
Unit
Verbatim text

The release says TMC would instead finish the project with third-party financing. Finance repeated the pledge on 10 March 2023.

Owed to Ottawa's Canada Account by Canada TMP Finance, the Trans Mountain borrower, at 31 December 2025

Actual

$32,412,563,000 ($32.4B)

Period
2025-12-31
Unit
Canadian dollars
Stored value
32412563000

Acquisition, construction and refinancing facilities. In December 2024 TMC refinanced about $19 billion of third-party debt with the Canada Account (same report, p. 31), so all of TMC's debt is now owed to the federal government.

  • Canada Development Investment Corporation, 2025 Annual Report (opens in a new tab)Notes to the consolidated financial statements, loan facilities table, p. 79 ("Total under TMP Credit Agreement $ 32,412,563", thousands)Published May 1, 2026. Accessed October 16, 2026.

Third-party debt Trans Mountain refinanced through Ottawa's Canada Account, December 2024

Actual

$19,000,000,000 ($19.0B)

Period
2024-12
Unit
Canadian dollars
Stored value
19000000000

Approximate. The same page says the Canada Account made available up to an additional $20 billion, and that the syndicated facility it replaced carried a Government of Canada guarantee.

  • Canada Development Investment Corporation, 2025 Annual Report (opens in a new tab)Management discussion, p. 31 ("TMC refinanced approximately $19 billion of third-party debt")Published May 1, 2026. Accessed October 16, 2026.

PBO's higher value for the Trans Mountain system, if shipping contracts are renewed

Estimate

$33,400,000,000 ($33.4B)

Period
2024
Unit
Canadian dollars
Stored value
33400000000

A present value of the whole system. The PBO's analysis leaves out sunk costs such as the purchase price.

PBO's lower value for the Trans Mountain system, if tolls revert to cost of service

Estimate

$29,600,000,000 ($29.6B)

Period
2024
Unit
Canadian dollars
Stored value
29600000000

Capital returned to Canada from Trans Mountain, as CDEV counts it, to the end of 2025

Actual

$1,700,000,000 ($1.7B)

Period
2025
Unit
Canadian dollars
Stored value
1700000000

The Crown corporation's own figure, shown as its case.

  • Canada Development Investment Corporation, 2025 Annual Report (opens in a new tab)Trans Mountain highlights, p. 10 ("Capital returned to Canada $1.7 billion")Published May 1, 2026. Accessed October 16, 2026.

Share of Trans Mountain's exports that went to Asia in 2025 (more than)

Actual

65.0%

Period
2025
Unit
Ratio, shown as a percentage
Stored value
0.65
  • Canada Development Investment Corporation, 2025 Annual Report (opens in a new tab)Trans Mountain highlights, p. 10 (">65% Exports to Asia, up from 32% in 2024")Published May 1, 2026. Accessed October 16, 2026.

Average use of the expanded Trans Mountain system's capacity in 2025

Actual

86.0%

Period
2025
Unit
Ratio, shown as a percentage
Stored value
0.86
  • Canada Development Investment Corporation, 2025 Annual Report (opens in a new tab)Trans Mountain highlights, p. 10 ("86% Average utilization in 2025")Published May 1, 2026. Accessed October 16, 2026.

Budget for the Phoenix pay initiative, 2009 to 2016

Actual

$310,000,000 ($310.0M)

Period
2009-2016
Unit
Canadian dollars
Stored value
310000000

The same paragraph says $155 million of it was to build and implement the new pay software.

Yearly savings the government expected from Phoenix, starting in 2016-17

Forecast

$70,000,000 ($70.0M)

Period
2016-17
Unit
Canadian dollars
Stored value
70000000

The Auditor General on how Phoenix was built and launched (Spring 2018, paragraph 1.102)

Actual
“an incomprehensible failure of project management and oversight”
Period
2018-05
Unit
Verbatim text

Read as the committee quotes it; the Auditor General's own page has moved and the archived PDF did not open.

Invested in Phoenix to date, as Public Services and Procurement Canada briefed its minister for committee, March 2024

Actual

$3,510,000,000 ($3.5B)

Period
2024-03-20
Unit
Canadian dollars
Stored value
3510000000

The department's own count. It does not say what it covers or whether the build cost is inside it, so it cannot be added to the official's figure of about $5.1 billion (“What taxpayers spent fixing Phoenix pay-system errors, as of June 2025 (senior PSPC official's estimate)”), which may overlap it.

Phoenix original project cost (pay consolidation and pay modernization), spent to March 31, 2018

Actual

$309,200,000 ($309.2M)

Period
2009 to 2018-03-31
Unit
Canadian dollars
Stored value
309200000

Treasury Board's own as-spent figure for the build: pay consolidation 118.6 million and pay modernization 190.7 million. The build figures already registered (“Phoenix pay system development cost”, from CBC reporting, and the budget in “Budget for the Phoenix pay initiative, 2009 to 2016”) are the same project in rounder form; the floor uses this one because it is the primary record.

Phoenix planned operations (regular pay operations and compensation outside the Pay Centre), 2013-14 to 2017-18

Actual

$380,900,000 ($380.9M)

Period
2013-14 to 2017-18
Unit
Canadian dollars
Stored value
380900000

PSPC regular pay operations 246.2 million and compensation in departments outside the Pay Centre 134.7 million. Pay would cost something under any system, so the floor leaves it out.

Phoenix unplanned costs, 2016-17 and 2017-18

Actual

$360,600,000 ($360.6M)

Period
2016-17 to 2017-18
Unit
Canadian dollars
Stored value
360600000

PSPC enhanced capacity and emergency measures 249.9 million, departments served by the Pay Centre 70.1, departments outside it 31.6, Treasury Board Claims Office and HR team 7.4, CRA 1.7. The report does not split the two years. It says departmental costs "may be understated" and leaves out unreported claims and unassessed damages.

Phoenix pay system expenditures, 2018-19, as Treasury Board tables them

Actual

$524,500,000 ($524.5M)

Period
2018-19
Unit
Canadian dollars
Stored value
524500000

PSPC, departmental compensation, Treasury Board and CRA, with employee benefit plans. It includes the two regular lines registered beside it. It leaves out the replacement (NextGen), "damages or other claims against the Crown" and opportunity costs. The table excludes "damages or other claims against the Crown" (read in the table's note).

Phoenix table 2018-19: PSPC regular pay operations

Actual

$78,200,000 ($78.2M)

Period
2018-19
Unit
Canadian dollars
Stored value
78200000

Inside the 2018-19 total. Pay would cost something under any system, so the floor takes it out.

Phoenix table 2018-19: existing compensation for departments not supported by the Pay Centre

Actual

$33,200,000 ($33.2M)

Period
2018-19
Unit
Canadian dollars
Stored value
33200000

Inside the 2018-19 total. Salaries paid under any system, so the floor takes it out.

Phoenix pay system expenditures, 2019-20, as Treasury Board tables them

Actual

$666,400,000 ($666.4M)

Period
2019-20
Unit
Canadian dollars
Stored value
666400000

PSPC, departmental compensation, Treasury Board and CRA, with employee benefit plans. It includes the two regular lines registered beside it. It leaves out the replacement (NextGen), "damages or other claims against the Crown" and opportunity costs. The table excludes "damages or other claims against the Crown" (read in the table's note).

Phoenix table 2019-20: PSPC regular pay operations

Actual

$80,000,000 ($80.0M)

Period
2019-20
Unit
Canadian dollars
Stored value
80000000

Inside the 2019-20 total. Pay would cost something under any system, so the floor takes it out.

Phoenix table 2019-20: existing compensation for departments not supported by the Pay Centre

Actual

$41,900,000 ($41.9M)

Period
2019-20
Unit
Canadian dollars
Stored value
41900000

Inside the 2019-20 total. Salaries paid under any system, so the floor takes it out.

Phoenix pay system expenditures, 2020-21, as Treasury Board tables them

Actual

$740,800,000 ($740.8M)

Period
2020-21
Unit
Canadian dollars
Stored value
740800000

PSPC, departmental compensation, Treasury Board and CRA, with employee benefit plans. It includes the two regular lines registered beside it. It leaves out the replacement (NextGen), "damages or other claims against the Crown" and opportunity costs. The table excludes "damages or other claims against the Crown" (read in the table's note).

Phoenix table 2020-21: PSPC regular pay operations

Actual

$93,000,000 ($93.0M)

Period
2020-21
Unit
Canadian dollars
Stored value
93000000

Inside the 2020-21 total. Pay would cost something under any system, so the floor takes it out.

Phoenix table 2020-21: existing compensation for departments not supported by the Pay Centre

Actual

$50,000,000 ($50.0M)

Period
2020-21
Unit
Canadian dollars
Stored value
50000000

Inside the 2020-21 total. Salaries paid under any system, so the floor takes it out.

Phoenix pay system expenditures, 2021-22, as Treasury Board tables them

Actual

$713,700,000 ($713.7M)

Period
2021-22
Unit
Canadian dollars
Stored value
713700000

PSPC, departmental compensation, Treasury Board and CRA, with employee benefit plans. It includes the two regular lines registered beside it. It leaves out the replacement (NextGen), "damages or other claims against the Crown" and opportunity costs. The table's note, read 2026-10-16, excludes "damages or other claims against the Crown". It includes 71.3 million for employee benefit plans.

Phoenix table 2021-22: existing compensation for departments not supported by the Pay Centre

Actual

$36,400,000 ($36.4M)

Period
2021-22
Unit
Canadian dollars
Stored value
36400000

Inside the 2021-22 total. Salaries paid under any system, so the floor takes it out.

Phoenix pay system expenditures, 2022-23, as Treasury Board tables them

Actual

$751,000,000 ($751.0M)

Period
2022-23
Unit
Canadian dollars
Stored value
751000000

PSPC, departmental compensation, Treasury Board and CRA, with employee benefit plans. It includes the two regular lines registered beside it. It leaves out the replacement (NextGen), "damages or other claims against the Crown" and opportunity costs. The table's note, read 2026-10-16, excludes "damages or other claims against the Crown". It includes 75.8 million for employee benefit plans.

Phoenix table 2022-23: existing compensation for departments not supported by the Pay Centre

Actual

$50,100,000 ($50.1M)

Period
2022-23
Unit
Canadian dollars
Stored value
50100000

Inside the 2022-23 total. Salaries paid under any system, so the floor takes it out.

Phoenix pay system expenditures, 2023-24, as Treasury Board tables them

Actual

$923,600,000 ($923.6M)

Period
2023-24
Unit
Canadian dollars
Stored value
923600000

PSPC, departmental compensation, Treasury Board and CRA, with employee benefit plans. It includes the two regular lines registered beside it. It leaves out the replacement (NextGen), "damages or other claims against the Crown" and opportunity costs. The table's note, read 2026-10-16, excludes "damages or other claims against the Crown". It includes 81.5 million for employee benefit plans.

Phoenix table 2023-24: existing compensation for departments not supported by the Pay Centre

Actual

$55,300,000 ($55.3M)

Period
2023-24
Unit
Canadian dollars
Stored value
55300000

Inside the 2023-24 total. Salaries paid under any system, so the floor takes it out.

Phoenix pay system expenditures, 2024-25, as Treasury Board tables them

Actual

$937,500,000 ($937.5M)

Period
2024-25
Unit
Canadian dollars
Stored value
937500000

PSPC, departmental compensation, Treasury Board and CRA, with employee benefit plans. It includes the two regular lines registered beside it. It leaves out the replacement (NextGen), "damages or other claims against the Crown" and opportunity costs. The table's note, read 2026-10-16, excludes "damages or other claims against the Crown". It includes 106.6 million for employee benefit plans.

Phoenix table 2024-25: existing compensation for departments not supported by the Pay Centre

Actual

$57,000,000 ($57.0M)

Period
2024-25
Unit
Canadian dollars
Stored value
57000000

Inside the 2024-25 total. Salaries paid under any system, so the floor takes it out.

Paid in damages relating to Phoenix, about, as of June 2025

Actual

$711,000,000 ($711.0M)

Period
to 2025-06
Unit
Canadian dollars
Stored value
711000000

Approximate, as the source says. It includes about 26 million in 2023. The note says a class action "could cost the Government of Canada up to $25M" more.

Funding PSPC received for two years to configure and test Phoenix's replacement, Dayforce

Actual

$565,900,000 ($565.9M)

Period
2 years to 2026
Unit
Canadian dollars
Stored value
565900000

Funding, not spending to date. No primary figure for spending on the replacement has been found, so the floor leaves the replacement out.

Preliminary estimate for Phoenix's replacement, the Dayforce pay system (more than)

Estimate

$4,200,000,000 ($4.2B)

Period
2026-03
Unit
Canadian dollars
Stored value
4200000000

PSPC's preliminary estimate. The Auditor General says it did not include important costs for departments to transition. The Auditor General says the estimate "did not include important costs needed for all departments and agencies to transition".

Date by which PSPC aims to have every department on Dayforce

Forecast

March 31, 2031

Period
2031-03
Unit
Date

Year by which PSPC had planned to have every department on Dayforce, before it shortened the schedule

Forecast

2034

Period
2034
Unit
Date

Phoenix pay transactions more than a year old, 30 September 2025

Actual

155,217

Period
2025-09-30
Unit
Count
Stored value
155217

COVID-19 individual benefit debt paid back to the CRA, as the CRA told CBC News

Actual

$3,671,000,000 ($3.7B)

Period
2026-07-31
Unit
Canadian dollars
Stored value
3671000000

Reporting of data the CRA provided to CBC News. Not a published CRA document.

COVID-19 benefit debts the CRA said it was owed, at 30 November 2025

Actual

$10,350,000,000 ($10.4B)

Period
2025-11-30
Unit
Canadian dollars
Stored value
10350000000

Reporting of a CRA spokesperson's figures as of 30 November 2025. By 31 July 2026 the CRA put the amount owed at $5.56 billion (“COVID-19 benefit overpayments still owed to the CRA at 31 July 2026”); it attributes the drop partly to changes in eligibility and to write-offs, not only to repayment.

Applicants the CRA says it blocked using tax data, as it told the Public Accounts committee

Actual

700,000

Period
2023-02-02
Unit
Count
Stored value
700000

The CRA's own account, shown as its case.

Ineligible payments the CRA says its up-front checks prevented, as it told the Public Accounts committee

Estimate

$5,000,000,000 ($5.0B)

Period
2023-02-02
Unit
Canadian dollars
Stored value
5000000000

The CRA's own estimate, shown as its case.

CEBA loans disbursed, all streams (about $49.1 billion)

Actual

$49,100,000,000 ($49.1B)

Period
2021-12-31
Unit
Canadian dollars
Stored value
49100000000

Money out the door. Most was lent and repaid; the forgivable part was a cost from the start.

CEBA loan amounts forgiven by 31 March 2024

Actual

$12,400,000,000 ($12.4B)

Period
2024-03-31
Unit
Canadian dollars
Stored value
12400000000

The Public Accounts' debt-forgiveness file carries the same total for EDC's Canada Account across 2021-22 to 2023-24.

Loans to recipients EDC confirmed ineligible that had not been repaid by 31 March 2024

Actual

$1,100,000,000 ($1.1B)

Period
2024-03-31
Unit
Canadian dollars
Stored value
1100000000

Of about 51,000 payroll-stream recipients ($2.0 billion) that EDC confirmed ineligible and told to repay by 31 December 2023.

CEBA loans still on Ottawa's books at 31 March 2025, before the allowance (EDC, Canada Account)

Actual

$7,757,663,393 ($7.8B)

Period
2025-03-31
Unit
Canadian dollars
Stored value
7757663393

CEBA loans judged impaired at 31 March 2025 (default, overdue payments, bankruptcy)

Actual

$5,006,000,000 ($5.0B)

Period
2025-03-31
Unit
Canadian dollars
Stored value
5006000000

McKinsey's share of what departments and agencies paid all providers of comparable professional services, 2011-12 to 2022-23

Actual

0.3%

Period
FY2011-12/FY2022-23
Unit
Ratio, shown as a percentage
Stored value
0.0027

Departments and agencies only, in the Public Accounts categories that match McKinsey's work (Volume III, Section 3).

National Defence contracts where McKinsey was asked to invoice before the work was done, contrary to the Financial Administration Act

Actual

2

Period
2011-01-01/2023-02-07
Unit
Count
Stored value
2

Professional and special services as departments recorded them, 2015-16 (total ministerial net expenditures)

Actual

$11,082,974,000 ($11.1B)

Period
FY2015-16
Unit
Canadian dollars
Stored value
11082974000

Professional and special services as departments recorded them, 2024-25 (total ministerial net expenditures)

Actual

$23,145,218,000 ($23.1B)

Period
FY2024-25
Unit
Canadian dollars
Stored value
23145218000

Includes services one federal body buys from another. The Public Accounts take those out, and make other adjustments, to reach the audited total expenses on professional and special services.

Federal expenses on professional and special services, 2023-24 (audited)

Actual

$17,776,000,000 ($17.8B)

Period
FY2023-24
Unit
Canadian dollars
Stored value
17776000000

Savings Budget 2023 announced from cutting consulting, other professional services and travel, over five years from 2023-24

Forecast

$7,100,000,000 ($7.1B)

Period
FY2023-24/FY2027-28
Unit
Canadian dollars
Stored value
7100000000

Measured against planned spending, roughly 15 per cent of planned 2023-24 discretionary spending in these areas, not against the year before.

Yearly saving Budget 2023 announced from cutting consulting, other professional services and travel, once fully in place

Forecast

$1,700,000,000 ($1.7B)

Period
FY2023-24/FY2027-28
Unit
Canadian dollars
Stored value
1700000000

Budget 2023's cut to consulting, other professional services and travel, as a share of planned 2023-24 discretionary spending (roughly 15%)

Forecast

15.0%

Period
FY2023-24
Unit
Ratio, shown as a percentage
Stored value
0.15

Professional and special services spending, all fourteen categories, 2022-23 (PBO, from the Public Accounts)

Actual

$18,600,000,000 ($18.6B)

Period
FY2022-23
Unit
Canadian dollars
Stored value
18600000000

Professional and special services spending, engineering and architectural services, 2022-23 (PBO, from the Public Accounts)

Actual

$4,000,000,000 ($4.0B)

Period
FY2022-23
Unit
Canadian dollars
Stored value
4000000000

Professional and special services spending, business services, 2022-23 (PBO, from the Public Accounts)

Actual

$3,700,000,000 ($3.7B)

Period
FY2022-23
Unit
Canadian dollars
Stored value
3700000000

Professional and special services spending, informatics (IT) services, 2022-23 (PBO, from the Public Accounts)

Actual

$2,700,000,000 ($2.7B)

Period
FY2022-23
Unit
Canadian dollars
Stored value
2700000000

Professional and special services spending, health and welfare services, 2022-23 (PBO, from the Public Accounts)

Actual

$2,200,000,000 ($2.2B)

Period
FY2022-23
Unit
Canadian dollars
Stored value
2200000000

Professional and special services spending, management consulting, 2022-23 (PBO, from the Public Accounts)

Actual

$800,000,000 ($800.0M)

Period
FY2022-23
Unit
Canadian dollars
Stored value
800000000

Professional and special services spending, legal services, 2022-23 (PBO, from the Public Accounts)

Actual

$600,000,000 ($600.0M)

Period
FY2022-23
Unit
Canadian dollars
Stored value
600000000

Professional and special services spending, temporary help services, 2022-23 (PBO, from the Public Accounts)

Actual

$100,000,000 ($100.0M)

Period
FY2022-23
Unit
Canadian dollars
Stored value
100000000

Lowest premium the PBO found for task-based IT contractors over public servants doing the work, 2022-23 (Shared Services Canada)

Actual

22.0%

Period
FY2022-23
Unit
Ratio, shown as a percentage
Stored value
0.22

Highest premium the PBO found for task-based IT contractors over public servants doing the work, 2022-23 (National Defence)

Actual

25.7%

Period
FY2022-23
Unit
Ratio, shown as a percentage
Stored value
0.257

Federal public service population, 31 March 2016

Actual

258,979

Period
2016-03-31
Unit
Persons
Stored value
258979

Federal public service population, 31 March 2025

Actual

357,965

Period
2025-03-31
Unit
Persons
Stored value
357965

Share of EDC's $230 million in CEBA contract spending paid to Accenture through non-competitive contracts, to 31 March 2024

Actual

91.0%

Period
2024-03-31
Unit
Ratio, shown as a percentage
Stored value
0.91

Share of CEBA loan amounts repaid with partial forgiveness or written off by 31 March 2024 (the Auditor General's figure)

Actual

83.0%

Period
2024-03-31
Unit
Ratio, shown as a percentage
Stored value
0.83

Federal expenses on professional and special services, 2022-23 (Table 3.9, total expenses)

Actual

$15,664,000,000 ($15.7B)

Period
FY2022-23
Unit
Canadian dollars
Stored value
15664000000

Saving Budget 2023 pledged on consulting, other professional services and travel in 2023-24

Forecast

$500,000,000 ($500.0M)

Period
FY2023-24
Unit
Canadian dollars
Stored value
500000000

Professional and special services, 2015-16: accrual and other adjustments (Volume II reconciliation)

Actual

-$117,974,000 (-$118.0M)

Period
FY2015-16
Unit
Canadian dollars
Stored value
-117974000

Professional and special services, 2015-16: expenses of Crown corporations and other entities (Volume II reconciliation)

Actual

$0.00

Period
FY2015-16
Unit
Canadian dollars
Stored value
0

Professional and special services, 2015-16: internal revenues set against expenses (Volume II reconciliation)

Actual

$2,272,297,000 ($2.3B)

Period
FY2015-16
Unit
Canadian dollars
Stored value
2272297000

Canadian Surface Combatant: the PBO's 2022 estimate as a multiple of the 2008 budget (times, then-year dollars)

DerivedEstimate

3.2

Period
2008 to 2022
Unit
Index
Stored value
3.22519083969466

Formula: PBO development and acquisition estimate, 2022 ÷ the program's original 2008 budget

Inputs

The 2008 budget is in then-year dollars; the multiple is not adjusted for inflation.

Canadian Surface Combatant: the PBO's 2022 estimate as a multiple of the 2008 budget, after inflation (times)

DerivedEstimate

2.4

Period
2008 to 2022
Unit
Index
Stored value
2.43382456884365

Formula: (PBO estimate, 2022 ÷ CPI 2022) ÷ (2008 budget ÷ CPI 2008)

Inputs

A rough measure, deflated by the annual all-items CPI. The PBO gives both figures in then-year dollars. Most of the 2022 estimate is to be spent from 2024-25 to 2048-49, so deflating all of it by the 2022 index pushes the multiple up; if the 2008 budget was also to be spent in later years, deflating it by the 2008 index pushes the multiple down. Which pull is larger cannot be measured from what is published: the PBO's 2022 report gives its estimate only in then-year dollars, with no year-by-year profile.

Canadian Surface Combatants: estimated cost above the original 2008 budget

DerivedEstimate

$58,300,000,000 ($58.3B)

Period
2008 to 2022
Unit
Canadian dollars
Stored value
58300000000

Formula: PBO's 2022 estimate for the 15 Canadian Surface Combatants − the program's 2008 budget

Inputs

An estimated overrun: no ship has been delivered. The budget is in then-year dollars.

Canadian Surface Combatants: estimated development and acquisition cost per ship

DerivedEstimate

$5,633,333,333 ($5.6B)

Period
2022
Unit
Canadian dollars
Stored value
5633333333.33333

Formula: PBO's 2022 cost estimate ÷ the 15 ships planned

Inputs

Canadian Surface Combatants: the 2008 budget per ship (then-year dollars)

DerivedEstimate

$1,746,666,667 ($1.7B)

Period
2008
Unit
Canadian dollars
Stored value
1746666666.66667

Formula: The program's 2008 budget ÷ the 15 ships planned

Inputs

Canadian Surface Combatants: the PBO's 2017 estimate per ship (then-year dollars)

DerivedEstimate

$4,121,333,333 ($4.1B)

Period
2017
Unit
Canadian dollars
Stored value
4121333333.33333

Formula: PBO's 2017 estimate of the program's total cost ÷ the 15 ships planned

Inputs

River-class destroyers: National Defence's own estimate per ship, at its high end

DerivedEstimate

$4,000,000,000 ($4.0B)

Period
2025-10-03
Unit
Canadian dollars
Stored value
4000000000

Formula: The high end of National Defence's $56-60 billion ÷ the 15 ships

Inputs

River-class destroyers: the government's cost per ship for the first three (excluding taxes)

DerivedEstimate

$7,400,000,000 ($7.4B)

Period
2025-03-08
Unit
Canadian dollars
Stored value
7400000000

Formula: The government's $22.2 billion for Batch 1 ÷ its three ships

Inputs

Batch 1 only; no figure for the other twelve has been published.

Yard infrastructure money Ottawa committed to Irving Shipbuilding beyond the first phase (including taxes)

DerivedActual

$408,700,000 ($408.7M)

Period
2024-10-17
Unit
Canadian dollars
Stored value
408700000

Formula: PSPC's commitment for all phases of yard infrastructure − the first phase

Inputs

River-class destroyers: how much the amendment added to the Irving build contract

DerivedActual

34.2%

Period
FY2025-26
Unit
Ratio, shown as a percentage
Stored value
0.342465447815705

Formula: The amendment reported for January to March 2026 ÷ the contract as signed on 3 March 2025

Inputs

Trans Mountain expansion: final cost above the 2013 estimate

DerivedEstimate

$28,800,000,000 ($28.8B)

Period
2013 to 2024
Unit
Canadian dollars
Stored value
28800000000

Formula: Trans Mountain expansion's total cost (PBO, 2024) − its 2013 estimate

Inputs

Trans Mountain expansion: final cost as a multiple of the 2013 estimate (times)

DerivedEstimate

6.3

Period
2013 to 2024
Unit
Index
Stored value
6.33333333333333

Formula: Trans Mountain expansion's total cost (PBO, 2024) ÷ its 2013 estimate

Inputs

Trans Mountain expansion: final cost as a multiple of the 2013 estimate, after inflation (times)

DerivedEstimate

4.8

Period
2013 to 2024
Unit
Index
Stored value
4.83364408535322

Formula: (total cost, 2024 ÷ CPI 2024) ÷ (2013 estimate ÷ CPI 2013)

Inputs

Deflated by the annual all-items CPI. The cost was spent from 2013 to 2024; deflating all of it by the 2024 index understates it, so the true multiple after inflation is higher.

ArriveCAN's total cost as a multiple of its first version's cost (times)

DerivedEstimate

743.8

Period
2020-04/2023-03
Unit
Index
Stored value
743.75

Formula: Auditor General's estimate of ArriveCAN's total cost ÷ the cost of its first version

Inputs

The first version was never a budget: the Auditor General found no budget was set, so this is not an overrun.

Pay transactions waiting outside service standards, August 26, 2026

DerivedActual

104,000

Period
2026-08-26
Unit
Count
Stored value
104000

Formula: pay transactions outside service standards, under a year old + over a year old

Inputs

Share of federal public servants working in Ottawa-Gatineau, March 31, 2026

DerivedActual

42.3%

Period
2026-03-31
Unit
Ratio, shown as a percentage
Stored value
0.423274309115448

Formula: federal public servants in the National Capital Region ÷ all federal public servants

Inputs

Share of federal public servants working in Alberta, March 31, 2026

DerivedActual

5.4%

Period
2026-03-31
Unit
Ratio, shown as a percentage
Stored value
0.0538776999669835

Formula: federal public servants in Alberta ÷ all federal public servants

Inputs

Increase in the median wait from GP referral to treatment, 1993 to 2025

DerivedEstimate

207.5%

Period
1993 to 2025
Unit
Ratio, shown as a percentage
Stored value
2.0752688172043

Formula: (median wait from GP referral to treatment in 2025 ÷ the same wait in 1993) − 1

Inputs

From Fraser Institute survey figures (analysis, not an official statistic).

McKinsey payments under Trudeau (2015-2022) as a multiple of those under Harper (times)

DerivedActual

30

Period
2006 to 2022
Unit
Index
Stored value
30

Formula: amounts departments paid McKinsey over seven Trudeau years ÷ amounts paid over nine Harper years (Radio-Canada)

Inputs

From Radio-Canada analysis. The Trudeau period is shorter, so per year the multiple is larger.

Growth in federal public debt charges, 2014-15 to 2024-25

DerivedActual

120.6%

Period
FY2014-15 to FY2024-25
Unit
Ratio, shown as a percentage
Stored value
1.20638658239352

Formula: (public debt charges 2024-25 ÷ public debt charges 2014-15) − 1

Inputs

Share of federal public debt charges paid as interest on market debt (to bondholders), 2023-24

DerivedActual

76.7%

Period
FY2023-24
Unit
Ratio, shown as a percentage
Stored value
0.766759037928627

Formula: interest on market debt ÷ total public debt charges

Inputs

Most of the rest is interest on federal pension and benefit obligations.

Pandemic aid paid to people and businesses that did not qualify

DerivedEstimate

$17,500,000,000 ($17.5B)

Period
2020 to 2026
Unit
Canadian dollars
Stored value
17500000000

Formula: COVID-19 benefits paid to ineligible individuals (CRA) + CEBA loans to ineligible businesses (Auditor General)

Inputs

Treasury Board's yearly Phoenix tables, 2018-19 to 2024-25, added (the government's totals)

DerivedActual

$5,257,500,000 ($5.3B)

Period
2018-19 to 2024-25
Unit
Canadian dollars
Stored value
5257500000

Formula: Treasury Board's yearly Phoenix expenditure tables, 2018-19 to 2024-25, added as the government totals them

Inputs

Each yearly total includes the two regular lines, which are pay that would cost something under any system.

The two regular lines inside Treasury Board's Phoenix tables, 2018-19 to 2024-25, added

DerivedActual

$963,200,000 ($963.2M)

Period
2018-19 to 2024-25
Unit
Canadian dollars
Stored value
963200000

Formula: PSPC regular pay operations + existing compensation for departments not supported by the Pay Centre, each year 2018-19 to 2024-25

Inputs

A floor for what Phoenix has cost, counted from the government's own documents

DerivedActual

$5,675,100,000 ($5.7B)

Period
2009-10 to 2024-25
Unit
Canadian dollars
Stored value
5675100000

Formula: the build + unplanned costs 2016-17 and 2017-18 + Treasury Board yearly tables 2018-19 to 2024-25 less their two regular lines + damages paid

Inputs

Every year from 2009-10 to 2024-25 is covered. It leaves out the regular pay lines (planned operations to 2017-18 and the two regular lines in each later year), the replacement (NextGen and Dayforce), opportunity costs, overpayments written off, and 2025-26 onward. The damages figure is approximate; every yearly table says it excludes damages, so none is counted twice. The yearly totals include employee benefit plan amounts, and the sources do not split out the share inside the two regular lines, so the floor keeps whatever benefit share the tables put in the other lines and removes the regular lines whole.

Documented overruns, failures and improper payments in drained.ca's waste file

DerivedEstimate

$110,334,100,000 ($110.3B)

Period
2008 to 2026
Unit
Canadian dollars
Stored value
110334100000

Formula: frigate overrun + Trans Mountain overrun + COVID benefits to ineligible recipients + CEBA loans to ineligible recipients + the documented floor of what Phoenix has cost + SDTC funding to ineligible projects

Inputs

Each item counted once, and only its overrun, failure cost or payments to people and businesses that did not qualify: never whole program costs, contract values, loans repaid, private court orders or cancelled deals.

Federal consulting contracts awarded to the Big Four firms in 2024

DerivedActual

$239,400,000 ($239.4M)

Period
2024
Unit
Canadian dollars
Stored value
239400000

Formula: Deloitte + KPMG + Ernst & Young + PricewaterhouseCoopers federal contracts, 2024

Inputs

From reporting by The Deep Dive, a news site, based on public contracting data.

Trans Mountain's result before income tax without its non-cash equity AFUDC credit, 2018

DerivedActual

-$8,172,000 (-$8.2M)

Period
2018
Unit
Canadian dollars
Stored value
-8172000

Formula: Trans Mountain income before income taxes, 2018 − its equity allowance for funds used during construction, 2018

Inputs

The full measure beside Trans Mountain’s reported income before tax: the credit is a return it books on the equity Ottawa put in during construction, and no cash comes in. The 2018 figure covers only 1 September to 31 December 2018, the four months Trans Mountain was federal.

Trans Mountain's result before income tax without its non-cash equity AFUDC credit, 2019

DerivedActual

$7,241,000 ($7.2M)

Period
2019
Unit
Canadian dollars
Stored value
7241000

Formula: Trans Mountain income before income taxes, 2019 − its equity allowance for funds used during construction, 2019

Inputs

The full measure beside Trans Mountain’s reported income before tax: the credit is a return it books on the equity Ottawa put in during construction, and no cash comes in.

Trans Mountain's result before income tax without its non-cash equity AFUDC credit, 2020

DerivedActual

$4,308,000 ($4.3M)

Period
2020
Unit
Canadian dollars
Stored value
4308000

Formula: Trans Mountain income before income taxes, 2020 − its equity allowance for funds used during construction, 2020

Inputs

The full measure beside Trans Mountain’s reported income before tax: the credit is a return it books on the equity Ottawa put in during construction, and no cash comes in.

Trans Mountain's result before income tax without its non-cash equity AFUDC credit, 2021

DerivedActual

-$8,372,000 (-$8.4M)

Period
2021
Unit
Canadian dollars
Stored value
-8372000

Formula: Trans Mountain income before income taxes, 2021 − its equity allowance for funds used during construction, 2021

Inputs

The full measure beside Trans Mountain’s reported income before tax: the credit is a return it books on the equity Ottawa put in during construction, and no cash comes in.

Trans Mountain's result before income tax without its non-cash equity AFUDC credit, 2022

DerivedActual

$3,739,000 ($3.7M)

Period
2022
Unit
Canadian dollars
Stored value
3739000

Formula: Trans Mountain income before income taxes, 2022 − its equity allowance for funds used during construction, 2022

Inputs

The full measure beside Trans Mountain’s reported income before tax: the credit is a return it books on the equity Ottawa put in during construction, and no cash comes in.

Trans Mountain's result before income tax without its non-cash equity AFUDC credit, 2023

DerivedActual

-$1,150,532,000 (-$1.2B)

Period
2023
Unit
Canadian dollars
Stored value
-1150532000

Formula: Trans Mountain income before income taxes, 2023 − its equity allowance for funds used during construction, 2023

Inputs

The full measure beside Trans Mountain’s reported income before tax: the credit is a return it books on the equity Ottawa put in during construction, and no cash comes in.

Trans Mountain's result before income tax without its non-cash equity AFUDC credit, 2024

DerivedActual

-$457,000,000 (-$457.0M)

Period
2024
Unit
Canadian dollars
Stored value
-457000000

Formula: Trans Mountain income before income taxes, 2024 − its equity allowance for funds used during construction, 2024

Inputs

The full measure beside Trans Mountain’s reported income before tax: the credit is a return it books on the equity Ottawa put in during construction, and no cash comes in.

Losses booked by Crown corporations, 2015-16

DerivedActual

$0.00

Period
FY2015-16
Unit
Canadian dollars
Stored value
0

Formula: Canada Post group loss before tax, 2015 (zero in a profit year)

Inputs

Calendar-year results, booked in the federal fiscal year that ends the following March.

Money gone from Ottawa's books, 2015-16

DerivedActual

$4,339,583,180 ($4.3B)

Period
FY2015-16
Unit
Canadian dollars
Stored value
4339583180

Formula: debts written off, forgiven and waived + losses booked by Crown corporations

Inputs

The waste ledger. It does not add the allowance for loans not expected back (that would count write-offs twice), money at risk, or public debt charges.

Losses booked by Crown corporations, 2016-17

DerivedActual

$0.00

Period
FY2016-17
Unit
Canadian dollars
Stored value
0

Formula: Canada Post group loss before tax, 2016 (zero in a profit year)

Inputs

Calendar-year results, booked in the federal fiscal year that ends the following March.

Money gone from Ottawa's books, 2016-17

DerivedActual

$4,146,420,026 ($4.1B)

Period
FY2016-17
Unit
Canadian dollars
Stored value
4146420026

Formula: debts written off, forgiven and waived + losses booked by Crown corporations

Inputs

The waste ledger. It does not add the allowance for loans not expected back (that would count write-offs twice), money at risk, or public debt charges.

Losses booked by Crown corporations, 2017-18

DerivedActual

$0.00

Period
FY2017-18
Unit
Canadian dollars
Stored value
0

Formula: Canada Post group loss before tax, 2017 (zero in a profit year)

Inputs

Calendar-year results, booked in the federal fiscal year that ends the following March.

Money gone from Ottawa's books, 2017-18

DerivedActual

$7,293,483,057 ($7.3B)

Period
FY2017-18
Unit
Canadian dollars
Stored value
7293483057

Formula: debts written off, forgiven and waived + losses booked by Crown corporations

Inputs

The waste ledger. It does not add the allowance for loans not expected back (that would count write-offs twice), money at risk, or public debt charges.

Losses booked by Crown corporations, 2018-19

DerivedActual

$126,172,000 ($126.2M)

Period
FY2018-19
Unit
Canadian dollars
Stored value
126172000

Formula: Canada Post group loss before tax, 2018 + Trans Mountain loss before income tax without its equity AFUDC credit, 2018 (each zero in a profit year)

Inputs

Calendar-year results, booked in the federal fiscal year that ends the following March. The Trans Mountain part covers only 1 September to 31 December 2018, the four months it was federal.

Money gone from Ottawa's books, 2018-19

DerivedActual

$5,353,990,282 ($5.4B)

Period
FY2018-19
Unit
Canadian dollars
Stored value
5353990282

Formula: debts written off, forgiven and waived + losses booked by Crown corporations

Inputs

The waste ledger. It does not add the allowance for loans not expected back (that would count write-offs twice), money at risk, or public debt charges.

Losses booked by Crown corporations, 2019-20

DerivedActual

$23,000,000 ($23.0M)

Period
FY2019-20
Unit
Canadian dollars
Stored value
23000000

Formula: Canada Post group loss before tax, 2019 + Trans Mountain loss before income tax without its equity AFUDC credit, 2019 (each zero in a profit year)

Inputs

Calendar-year results, booked in the federal fiscal year that ends the following March.

Money gone from Ottawa's books, 2019-20

DerivedActual

$5,743,728,502 ($5.7B)

Period
FY2019-20
Unit
Canadian dollars
Stored value
5743728502

Formula: debts written off, forgiven and waived + losses booked by Crown corporations

Inputs

The waste ledger. It does not add the allowance for loans not expected back (that would count write-offs twice), money at risk, or public debt charges.

Losses booked by Crown corporations, 2020-21

DerivedActual

$626,000,000 ($626.0M)

Period
FY2020-21
Unit
Canadian dollars
Stored value
626000000

Formula: Canada Post group loss before tax, 2020 + Trans Mountain loss before income tax without its equity AFUDC credit, 2020 (each zero in a profit year)

Inputs

Calendar-year results, booked in the federal fiscal year that ends the following March.

Money gone from Ottawa's books, 2020-21

DerivedActual

$3,407,079,906 ($3.4B)

Period
FY2020-21
Unit
Canadian dollars
Stored value
3407079906

Formula: debts written off, forgiven and waived + losses booked by Crown corporations

Inputs

The waste ledger. It does not add the allowance for loans not expected back (that would count write-offs twice), money at risk, or public debt charges.

Losses booked by Crown corporations, 2021-22

DerivedActual

$254,372,000 ($254.4M)

Period
FY2021-22
Unit
Canadian dollars
Stored value
254372000

Formula: Canada Post group loss before tax, 2021 + Trans Mountain loss before income tax without its equity AFUDC credit, 2021 (each zero in a profit year)

Inputs

Calendar-year results, booked in the federal fiscal year that ends the following March.

Money gone from Ottawa's books, 2021-22

DerivedActual

$4,954,779,279 ($5.0B)

Period
FY2021-22
Unit
Canadian dollars
Stored value
4954779279

Formula: debts written off, forgiven and waived + losses booked by Crown corporations

Inputs

The waste ledger. It does not add the allowance for loans not expected back (that would count write-offs twice), money at risk, or public debt charges.

Losses booked by Crown corporations, 2022-23

DerivedActual

$292,000,000 ($292.0M)

Period
FY2022-23
Unit
Canadian dollars
Stored value
292000000

Formula: Canada Post group loss before tax, 2022 + Trans Mountain loss before income tax without its equity AFUDC credit, 2022 (each zero in a profit year)

Inputs

Calendar-year results, booked in the federal fiscal year that ends the following March.

Money gone from Ottawa's books, 2022-23

DerivedActual

$5,936,137,470 ($5.9B)

Period
FY2022-23
Unit
Canadian dollars
Stored value
5936137470

Formula: debts written off, forgiven and waived + losses booked by Crown corporations

Inputs

The waste ledger. It does not add the allowance for loans not expected back (that would count write-offs twice), money at risk, or public debt charges.

Losses booked by Crown corporations, 2023-24

DerivedActual

$1,679,532,000 ($1.7B)

Period
FY2023-24
Unit
Canadian dollars
Stored value
1679532000

Formula: Canada Post group loss before tax, 2023 + Trans Mountain loss before income tax without its equity AFUDC credit, 2023 (each zero in a profit year)

Inputs

Calendar-year results, booked in the federal fiscal year that ends the following March.

Money gone from Ottawa's books, 2023-24

DerivedActual

$20,212,357,712 ($20.2B)

Period
FY2023-24
Unit
Canadian dollars
Stored value
20212357712

Formula: debts written off, forgiven and waived + losses booked by Crown corporations

Inputs

The waste ledger. It does not add the allowance for loans not expected back (that would count write-offs twice), money at risk, or public debt charges.

Losses booked by Crown corporations, 2024-25

DerivedActual

$1,122,000,000 ($1.1B)

Period
FY2024-25
Unit
Canadian dollars
Stored value
1122000000

Formula: Canada Post group loss before tax, 2024 + Trans Mountain loss before income tax without its equity AFUDC credit, 2024 (each zero in a profit year)

Inputs

Calendar-year results, booked in the federal fiscal year that ends the following March.

Money gone from Ottawa's books, 2024-25

DerivedActual

$8,085,566,933 ($8.1B)

Period
FY2024-25
Unit
Canadian dollars
Stored value
8085566933

Formula: debts written off, forgiven and waived + losses booked by Crown corporations

Inputs

The waste ledger. It does not add the allowance for loans not expected back (that would count write-offs twice), money at risk, or public debt charges.

Debts Ottawa wrote off, forgave and waived, 2015-16 to 2024-25

DerivedActual

$65,350,050,347 ($65.4B)

Period
2015-16 to 2024-25
Unit
Canadian dollars
Stored value
65350050347

Formula: debts written off, forgiven and waived, 2015-16 + … + 2024-25

Inputs

Losses booked by Crown corporations, 2015-16 to 2024-25

DerivedActual

$4,123,076,000 ($4.1B)

Period
2015-16 to 2024-25
Unit
Canadian dollars
Stored value
4123076000

Formula: losses booked by Crown corporations, 2015-16 + … + 2024-25

Inputs

Trans Mountain’s part for 2018-19 covers only the four months from 1 September 2018, when it became federal.

Money gone from Ottawa's books, 2015-16 to 2024-25

DerivedActual

$69,473,126,347 ($69.5B)

Period
2015-16 to 2024-25
Unit
Canadian dollars
Stored value
69473126347

Formula: money gone from Ottawa’s books, 2015-16 + … + 2024-25

Inputs

Trans Mountain’s part for 2018-19 covers only the four months from 1 September 2018, when it became federal.

Share of 2024-25 write-offs, forgiveness and waivers that was tax debt the CRA wrote off

DerivedActual

67.9%

Period
FY2024-25
Unit
Ratio, shown as a percentage
Stored value
0.678645878968246

Formula: tax debts the CRA wrote off ÷ all debts written off, forgiven and waived, 2024-25

Inputs

Change in the allowance for loans and investments Ottawa does not expect back, 2018-19

DerivedActual

$2,046,391,984 ($2.0B)

Period
FY2018-19
Unit
Canadian dollars
Stored value
2046391984

Formula: allowance at March 31, 2019 − allowance a year earlier

Inputs

Additions less the write-offs that used it up. It falls in a year when a write-off consumes allowance booked earlier, as CEBA forgiveness did in 2023-24.

  • Public Services and Procurement Canada (Receiver General for Canada), Public Accounts of Canada 2019, Volume I (opens in a new tab)Section 9, Table 9.1 Loans, investments and advances: "Less: allowance for valuation", April 1, 2018 and March 31, 2019 (read from the Internet Archive copy; publications.gc.ca shows an archived notice)Accessed October 5, 2026.

Change in the allowance for loans and investments Ottawa does not expect back, 2019-20

DerivedActual

$334,831,507 ($334.8M)

Period
FY2019-20
Unit
Canadian dollars
Stored value
334831507

Formula: allowance at March 31, 2020 − allowance a year earlier

Inputs

Additions less the write-offs that used it up. It falls in a year when a write-off consumes allowance booked earlier, as CEBA forgiveness did in 2023-24.

  • Public Services and Procurement Canada (Receiver General for Canada), Public Accounts of Canada 2021, Volume I (opens in a new tab)Section 9, Table 9.1 Loans, investments and advances: "Less: allowance for valuation", April 1, 2020 and March 31, 2021 (read from the Internet Archive copy)Accessed October 5, 2026.
  • Public Services and Procurement Canada (Receiver General for Canada), Public Accounts of Canada 2019, Volume I (opens in a new tab)Section 9, Table 9.1 Loans, investments and advances: "Less: allowance for valuation", April 1, 2018 and March 31, 2019 (read from the Internet Archive copy; publications.gc.ca shows an archived notice)Accessed October 5, 2026.

Change in the allowance for loans and investments Ottawa does not expect back, 2020-21

DerivedActual

$17,051,041,476 ($17.1B)

Period
FY2020-21
Unit
Canadian dollars
Stored value
17051041476

Formula: allowance at March 31, 2021 − allowance a year earlier

Inputs

Additions less the write-offs that used it up. It falls in a year when a write-off consumes allowance booked earlier, as CEBA forgiveness did in 2023-24.

  • Public Services and Procurement Canada (Receiver General for Canada), Public Accounts of Canada 2021, Volume I (opens in a new tab)Section 9, Table 9.1 Loans, investments and advances: "Less: allowance for valuation", April 1, 2020 and March 31, 2021 (read from the Internet Archive copy)Accessed October 5, 2026.

Change in the allowance for loans and investments Ottawa does not expect back, 2021-22

DerivedActual

$1,386,849,942 ($1.4B)

Period
FY2021-22
Unit
Canadian dollars
Stored value
1386849942

Formula: allowance at March 31, 2022 − allowance a year earlier

Inputs

Additions less the write-offs that used it up. It falls in a year when a write-off consumes allowance booked earlier, as CEBA forgiveness did in 2023-24.

  • Public Services and Procurement Canada (Receiver General for Canada), Public Accounts of Canada 2023, Volume I (opens in a new tab)Section 2, note 19 Other loans, investments and advances, summary by category: "Total other loans, investments and advances", valuation allowance, 2023 and 2022 (millions of dollars)Accessed October 5, 2026.
  • Public Services and Procurement Canada (Receiver General for Canada), Public Accounts of Canada 2021, Volume I (opens in a new tab)Section 9, Table 9.1 Loans, investments and advances: "Less: allowance for valuation", April 1, 2020 and March 31, 2021 (read from the Internet Archive copy)Accessed October 5, 2026.

Change in the allowance for loans and investments Ottawa does not expect back, 2022-23

DerivedActual

$5,080,000,000 ($5.1B)

Period
FY2022-23
Unit
Canadian dollars
Stored value
5080000000

Formula: allowance at March 31, 2023 − allowance a year earlier

Inputs

Additions less the write-offs that used it up. It falls in a year when a write-off consumes allowance booked earlier, as CEBA forgiveness did in 2023-24.

  • Public Services and Procurement Canada (Receiver General for Canada), Public Accounts of Canada 2023, Volume I (opens in a new tab)Section 2, note 19 Other loans, investments and advances, summary by category: "Total other loans, investments and advances", valuation allowance, 2023 and 2022 (millions of dollars)Accessed October 5, 2026.

Change in the allowance for loans and investments Ottawa does not expect back, 2023-24

DerivedActual

-$10,798,000,000 (-$10.8B)

Period
FY2023-24
Unit
Canadian dollars
Stored value
-10798000000

Formula: allowance at March 31, 2024 − allowance a year earlier

Inputs

Additions less the write-offs that used it up. It falls in a year when a write-off consumes allowance booked earlier, as CEBA forgiveness did in 2023-24.

  • Public Services and Procurement Canada (Receiver General for Canada), Public Accounts of Canada 2025, Volume I (opens in a new tab)Section 9, Table 9.1 Loans, investments and advances: Total, Valuation Allowance, March 31, 2025; section 2, note 20 summary by category for March 31, 2024 (millions of dollars)Accessed October 5, 2026.
  • Public Services and Procurement Canada (Receiver General for Canada), Public Accounts of Canada 2023, Volume I (opens in a new tab)Section 2, note 19 Other loans, investments and advances, summary by category: "Total other loans, investments and advances", valuation allowance, 2023 and 2022 (millions of dollars)Accessed October 5, 2026.

Change in the allowance for loans and investments Ottawa does not expect back, 2024-25

DerivedActual

$1,814,419,805 ($1.8B)

Period
FY2024-25
Unit
Canadian dollars
Stored value
1814419805

Formula: allowance at March 31, 2025 − allowance a year earlier

Inputs

Additions less the write-offs that used it up. It falls in a year when a write-off consumes allowance booked earlier, as CEBA forgiveness did in 2023-24.

  • Public Services and Procurement Canada (Receiver General for Canada), Public Accounts of Canada 2025, Volume I (opens in a new tab)Section 9, Table 9.1 Loans, investments and advances: Total, Valuation Allowance, March 31, 2025; section 2, note 20 summary by category for March 31, 2024 (millions of dollars)Accessed October 5, 2026.

Federal cash paid to battery and battery-materials plants, April 2023 to March 2025

DerivedActual

$663,827,219 ($663.8M)

Period
2023-24 to 2024-25
Unit
Canadian dollars
Stored value
663827219

Formula: federal payments to NextStar, Ultium CAM, PowerCo and E-One Moli under the Strategic Innovation Fund + the battery production subsidy paid to a recipient whose name is withheld, 2023-24 and 2024-25

Inputs

From the Public Accounts transfer payment files. The 2022-23 file lists no payment to these companies. Payments to Umicore Canada Inc are left out: the record does not name their project.

Strategic Innovation Fund payments to Umicore Canada Inc, project not named, 2023-24 and 2024-25

DerivedActual

$57,633,499 ($57.6M)

Period
2023-24 to 2024-25
Unit
Canadian dollars
Stored value
57633499

Formula: Strategic Innovation Fund payments to Umicore Canada Inc, 2023-24 + 2024-25

Inputs

Not counted as battery-plant money.

Trans Mountain Expansion: cost over the first price Ottawa stated

DerivedEstimate

$21,600,000,000 ($21.6B)

Period
2020 to 2024
Unit
Canadian dollars
Stored value
21600000000

Formula: the Parliamentary Budget Officer’s 2024 project cost − the estimate Trans Mountain’s board approved in February 2020, the first price Ottawa stated

Inputs

The low end. The PBO’s figure leaves out the purchase price and spending before 2024.

Trans Mountain Expansion: cost over the first price anyone stated

DerivedEstimate

$26,800,000,000 ($26.8B)

Period
2017 to 2024
Unit
Canadian dollars
Stored value
26800000000

Formula: the Parliamentary Budget Officer’s 2024 project cost − Kinder Morgan’s 2017 estimate

Inputs

The high end. Kinder Morgan’s estimate was the private owner’s, published before Ottawa bought the project.

Canadian Surface Combatant: the government’s own 2017 revision over its 2008 budget

DerivedEstimate

$29,800,000,000 ($29.8B)

Period
2008 to 2017
Unit
Canadian dollars
Stored value
29800000000

Formula: the low end of the government’s 2017 revised estimate − the 2008 budget

Inputs

The low end: what the government itself said the ships would cost by 2017.

F-35 purchase: estimate over the announced projection

DerivedEstimate

$8,700,000,000 ($8.7B)

Period
2022 to 2024
Unit
Canadian dollars
Stored value
8700000000

Formula: National Defence’s 2024 estimate − its 2022 projection

Inputs

The further cost of at least $5.5 billion that the estimate leaves out is shown beside the measure.

Gordie Howe International Bridge: contract value over the original value

DerivedActual

$700,000,000 ($700.0M)

Period
2024
Unit
Canadian dollars
Stored value
700000000

Formula: the 2024 contract value − the original project value

Inputs

ArriveCAN: estimated cost over the first contract’s value

DerivedEstimate

$57,150,000 ($57.2M)

Period
2020 to 2023
Unit
Canadian dollars
Stored value
57150000

Formula: the Auditor General’s estimate of ArriveCAN’s cost − the first contract’s initial value

Inputs

No project budget was ever published, so the first contract is the only first price.

Part 1, over the price announced: the low end

DerivedEstimate

$60,857,150,000 ($60.9B)

Period
2008 to 2024
Unit
Canadian dollars
Stored value
60857150000

Formula: Trans Mountain + surface combatants + F-35 + Gordie Howe + ArriveCAN, each over the first price Ottawa stated or the lowest estimate the government gave

Inputs

Each item once. The items rest on different bases and years, so the range shows the spread, not one true figure.

Part 1, over the price announced: the high end

DerivedEstimate

$94,557,150,000 ($94.6B)

Period
2008 to 2024
Unit
Canadian dollars
Stored value
94557150000

Formula: Trans Mountain + surface combatants + F-35 + Gordie Howe + ArriveCAN, each over the first price anyone stated or at the latest estimate

Inputs

Each item once. The items rest on different bases and years, so the range shows the spread, not one true figure.

Part 2, gone for good as Ottawa books it, 2020-21 to 2024-25

DerivedActual

$17,575,344,641 ($17.6B)

Period
2020-21 to 2024-25
Unit
Canadian dollars
Stored value
17575344641

Formula: debts written off, forgiven, remitted and waived outside the CRA, 2020-21 to 2024-25 + the Canada Infrastructure Bank’s booked deficit

Inputs

The bank’s figure is its cumulative deficit to June 30, 2025.

Allowance on loans, investments and advances without the capital subscriptions to international organizations, March 31, 2025

DerivedActual

$25,234,070,601 ($25.2B)

Period
FY2024-25
Unit
Canadian dollars
Stored value
25234070601

Formula: allowance for loans, investments and advances at March 31, 2025 − the allowance on capital subscriptions to international organizations

Inputs

The subscriptions earn no return but are repayable if Canada leaves, so the measure leaves them out.

Part 3, expected to be lost as Ottawa books it, March 31, 2025

DerivedActual

$35,725,070,601 ($35.7B)

Period
FY2024-25
Unit
Canadian dollars
Stored value
35725070601

Formula: allowance on loans, investments and advances without the capital subscriptions + allowance on COVID-19 benefit overpayments receivable

Inputs

Waste, counted in full: the low end

DerivedEstimate

$114,157,565,242 ($114.2B)

Period
2008 to 2025
Unit
Canadian dollars
Stored value
114157565242

Formula: part 1 (low end) + part 2 + part 3

Inputs

Three parts, each dollar in one; the one possible overlap, at most the bank’s deficit, is stated on the page. The tax debts the CRA wrote off and the Auditor General’s pandemic leads stand beside it.

Waste, counted in full: the high end

DerivedEstimate

$147,857,565,242 ($147.9B)

Period
2008 to 2025
Unit
Canadian dollars
Stored value
147857565242

Formula: part 1 (high end) + part 2 + part 3

Inputs

Three parts, each dollar in one; the one possible overlap, at most the bank’s deficit, is stated on the page. The tax debts the CRA wrote off and the Auditor General’s pandemic leads stand beside it.

Tax and benefit debts the CRA wrote off, forgave and waived, 2020-21 to 2024-25

DerivedActual

$22,065,465,158 ($22.1B)

Period
2020-21 to 2024-25
Unit
Canadian dollars
Stored value
22065465158

Formula: tax and benefit debts the CRA wrote off + forgave + waived, 2020-21 to 2024-25

Inputs

Money owed and never collected, not money paid out. It stands beside the measure.

Debts Ottawa wrote off, forgave and waived, all departments, 2020-21 to 2024-25

DerivedActual

$38,622,017,300 ($38.6B)

Period
2020-21 to 2024-25
Unit
Canadian dollars
Stored value
38622017300

Formula: debts written off, forgiven and waived, 2020-21 + … + 2024-25

Inputs

Ottawa’s own count in the Public Accounts, mostly tax debts. Part 2 is built from the same file.

Debts written off, forgiven and waived outside the CRA, 2020-21 to 2024-25

DerivedActual

$16,556,552,142 ($16.6B)

Period
2020-21 to 2024-25
Unit
Canadian dollars
Stored value
16556552142

Formula: Ottawa’s write-offs, forgiveness and waivers, all departments − the CRA’s tax and benefit debts

Inputs

The bridge from Ottawa’s count to part 2: add the remissions outside the CRA and the Canada Infrastructure Bank’s deficit.

Share of the audited McKinsey contract value that Crown corporations awarded

DerivedActual

55.2%

Period
2011-01-01/2023-02-07
Unit
Ratio, shown as a percentage
Stored value
0.551984159080019

Formula: Crown corporations’ McKinsey contracts ÷ all 97 McKinsey contracts audited

Inputs

Share of CEBA lending forgiven by 31 March 2024

DerivedActual

25.3%

Period
2024-03-31
Unit
Ratio, shown as a percentage
Stored value
0.252545824847251

Formula: CEBA forgiven to 31 March 2024 ÷ CEBA loans disbursed

Inputs

Share of the CEBA loans still outstanding that Ottawa does not expect back, 31 March 2025

DerivedActual

69.0%

Period
2025-03-31
Unit
Ratio, shown as a percentage
Stored value
0.690156265974506

Formula: allowance on CEBA loans ÷ CEBA loans outstanding, 31 March 2025

Inputs

Forgiven by EDC’s Canada Account (mostly CEBA loans), or set aside as CEBA loans not expected back, to 31 March 2025

DerivedActual

$17,994,635,510 ($18.0B)

Period
2025-03-31
Unit
Canadian dollars
Stored value
17994635510

Formula: debts forgiven by EDC’s Canada Account, 2020-21 to 2024-25 + allowance on CEBA loans outstanding, 31 March 2025

Inputs

The forgiveness figure is the whole of the Canada Account’s forgiveness line in the Public Accounts, not a CEBA-only line; its first four years match the Auditor General’s CEBA forgiveness to March 2024. Write-offs are left out, so the total is a floor.

Share of CEBA lending forgiven, or set aside as not expected back, to 31 March 2025

DerivedActual

36.6%

Period
2025-03-31
Unit
Ratio, shown as a percentage
Stored value
0.366489521588595

Formula: CEBA money forgiven or not expected back ÷ CEBA loans disbursed

Inputs

Share of the audited McKinsey contract value awarded without competition

DerivedActual

56.4%

Period
2011-01-01/2023-02-07
Unit
Ratio, shown as a percentage
Stored value
0.563967417345472

Formula: maximum value of the 69 non-competitive McKinsey contracts ÷ value of all 97

Inputs

Federal expenses on professional and special services, 2015-16, built the way Table 3.9 builds total expenses

DerivedActual

$8,353,052,000 ($8.4B)

Period
FY2015-16
Unit
Canadian dollars
Stored value
8353052000

Formula: net expenditures + accrual adjustments + Crown and other entities − internal expenses − internal revenues (Volume II reconciliation, 2015-16)

Inputs

Our sum. The same arithmetic on the 2022-23, 2023-24 and 2024-25 rows gives Table 3.9’s published totals for those years exactly.

Outside professional services spending per federal public servant, 2015-16

DerivedActual

$32,254

Period
FY2015-16
Unit
Canadian dollars
Stored value
32253.7811946142

Formula: professional and special services, 2015-16 ÷ federal public service, 31 March 2016

Inputs

Outside professional services spending per federal public servant, 2024-25

DerivedActual

$54,748

Period
FY2024-25
Unit
Canadian dollars
Stored value
54748.3692539773

Formula: professional and special services, 2024-25 ÷ federal public service, 31 March 2025

Inputs

Growth in outside professional services spending per federal public servant, 2015-16 to 2024-25

DerivedActual

69.7%

Period
FY2015-16/FY2024-25
Unit
Ratio, shown as a percentage
Stored value
0.697424835979209

Formula: per public servant, 2024-25 ÷ 2015-16 − 1

Inputs

Growth in federal spending on professional and special services, 2015-16 to 2024-25

DerivedActual

134.6%

Period
FY2015-16/FY2024-25
Unit
Ratio, shown as a percentage
Stored value
1.34620830805315

Formula: professional and special services, 2024-25 ÷ 2015-16 − 1 (Table 3.9 basis)

Inputs

Rise in federal spending on professional and special services from 2023-24 to 2024-25

DerivedActual

$1,822,000,000 ($1.8B)

Period
FY2024-25
Unit
Canadian dollars
Stored value
1822000000

Formula: professional and special services, 2024-25 − 2023-24

Inputs

Growth in the federal public service, March 2016 to March 2025

DerivedActual

38.2%

Period
2016-03-31/2025-03-31
Unit
Ratio, shown as a percentage
Stored value
0.382216318697655

Formula: federal public service, 31 March 2025 ÷ 31 March 2016 − 1

Inputs

Management consulting’s share of professional and special services, 2022-23

DerivedActual

4.3%

Period
FY2022-23
Unit
Ratio, shown as a percentage
Stored value
0.043010752688172

Formula: management consulting ÷ all professional and special services, 2022-23

Inputs

What changed

  • UpdateEach entry shows its source and our notes in plain words.

  • UpdateA shorter opening line and plainer chart notes.

  • UpdateAdded a search box; each topic now loads its entries when opened.

All changes

  • UpdateMade each topic fold closed and long lists scroll.

  • UpdateRedesigned the source list with two charts.

  • PublishedPublished the list of sources.