Summary#
This bill, Appropriation Act No. 2, 2023–24 (C-54), gives the federal government authority to spend up to CAD $108,700,157,669 from the Consolidated Revenue Fund for the fiscal year ending March 31, 2024. It is based on the 2023–24 Main Estimates and covers departments, agencies, Crown corporations, and central votes not otherwise provided for. It also gives two-year spending authority for the Canada Border Services Agency (CBSA) and the Canada Revenue Agency (CRA). Provisions take effect retroactively on April 1, 2023 (Effective date (2)).
- Total granted: $108,700,157,669, made up of $103,446,347,749 (Schedule 1) and $5,253,809,920 (Schedule 2) (Appropriation; Schedule 1; Schedule 2).
- Spending is limited to each item’s stated purpose and terms (Purpose of each item (1); Schedules 1–2).
- Schedule 2 items (CBSA, CRA) can be paid through March 31, 2025, with specified order-of-payment rules and lapse at the end of the following year (Schedule 2; Order of payment (2)).
- Allows post–year-end accounting adjustments before tabling the Public Accounts (Adjustments in accounts — Schedules 1–2).
- Major voted funding includes Indigenous Services ($39.459B), National Defence ($24.756B), Employment and Social Development ($11.166B), Crown‑Indigenous Relations ($9.123B), Infrastructure Canada ($7.258B), and Veterans Affairs ($5.938B) (Schedule 1).
What it means for you#
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Households
- Federal programs and services continue through March 31, 2024, including health protection, public health, immigration processing, veterans’ supports, and benefits delivered by departments funded in Schedule 1 (Schedule 1).
- No change to tax rates or benefit eligibility rules is made by this bill. It only authorizes spending for stated purposes (Purpose of each item (1); Schedules 1–2).
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Workers (federal public service and Canadian Armed Forces)
- Payroll, insurance, and benefit programs for federal employees are funded (Treasury Board “Public Service Insurance” $3,412,149,682; “Paylist Requirements” $600,000,000) (Schedule 1).
- National Defence operating and capital funding supports readiness, operations, and approved multi‑year commitments (up to $43,260,566,476 in commitments; $24,755,881,185 in 2023–24 voted funding) (Schedule 1).
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Businesses and non-profits
- Grants and contributions from Innovation, Science and Economic Development ($5,669,253,399) and regional development agencies (e.g., ACOA $381,259,670; PacifiCan $173,350,011; WD $366,114,492; Quebec’s CED $478,935,859) continue (Schedule 1).
- Many departments can re-spend certain service fees to offset costs (authority to expend revenues under the Financial Administration Act s.29.1/29.2 appears in multiple votes) (Schedule 1).
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Students, researchers, artists
- Research councils are funded (CIHR $1,342,775,077; NSERC $1,311,429,835; SSHRC $1,150,253,297) and cultural institutions continue (Canada Council for the Arts $364,238,813; CBC/Radio‑Canada $1,287,169,435) (Schedule 1).
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Travelers and service users
- Border services (CBSA $2,490,136,751 across two fiscal years) and airport screening (CATSA $561,429,271) continue (Schedules 1–2).
- Passenger rail and ferries continue (VIA Rail $1,233,649,830; Marine Atlantic $189,617,507) (Schedule 1).
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Indigenous communities
- Indigenous Services Canada ($39,459,213,900) and Crown‑Indigenous Relations ($9,123,285,250, including loans to claimants $25,903,000) fund health, infrastructure, services, and claims processes (Schedule 1).
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Provinces, territories, and municipalities
- Infrastructure Canada ($7,257,761,402) and Transport Canada ($3,364,123,246) provide contributions for projects, including transit and transportation assets (Schedule 1).
- Environment and Climate funding includes contributions and capital for projects and regulatory work ($2,334,075,406) (Schedule 1).
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Timing and flexibility
- Most items apply to 2023–24 and can be adjusted in the Public Accounts before tabling (Adjustments — Schedule 1).
- CBSA and CRA authorities in Schedule 2 can be used until March 31, 2025; any uncharged balance then lapses (Schedule 2; Order of payment (2)).
Expenses#
Estimated voted spending authority: CAD $108.700 billion (FY2023–2024), plus $5.254 billion available through March 31, 2025 for select items.
Selected large voted items (Schedule 1 unless noted)
| Item | Amount | Frequency | Source |
|---|
| Indigenous Services Canada | 39,459,213,900 | FY2023–24 | Schedule 1 |
| National Defence | 24,755,881,185 | FY2023–24 | Schedule 1 |
| Employment and Social Development | 11,165,612,046 | FY2023–24 | Schedule 1 |
| Crown‑Indigenous Relations and Northern Affairs | 9,123,285,250 | FY2023–24 | Schedule 1 |
| Treasury Board Secretariat (central votes total) | 8,896,111,753 | FY2023–24 | Schedule 1 |
| Infrastructure Canada | 7,257,761,402 | FY2023–24 | Schedule 1 |
| Veterans Affairs | 5,937,912,884 | FY2023–24 | Schedule 1 |
| Canada Mortgage and Housing Corporation | 5,059,038,048 | FY2023–24 | Schedule 1 |
| Public Health Agency of Canada | 4,157,588,032 | FY2023–24 | Schedule 1 |
| Immigration, Refugees and Citizenship | 4,353,689,964 | FY2023–24 | Schedule 1 |
| Fisheries and Oceans | 3,925,007,260 | FY2023–24 | Schedule 1 |
| Transport Canada | 3,364,123,246 | FY2023–24 | Schedule 1 |
| CBSA (two‑year) | 2,490,136,751 | Thru March 31, 2025 | Schedule 2 |
| CRA (two‑year) | 4,514,943,144 | Thru March 31, 2025 | Schedule 2 |
Proponents' View#
- Maintains continuity of public services and avoids service interruptions by funding 100+ organizations for 2023–24 (Schedule 1; Preamble).
- Advances reconciliation and essential services by funding Indigenous health, infrastructure, and community services ($39.459B to Indigenous Services; $9.123B to Crown‑Indigenous Relations) (Schedule 1).
- Supports national defence and readiness, including authority for multi‑year commitments up to $43,260,566,476, with $24,755,881,185 voted in 2023–24 (Schedule 1, National Defence).
- Funds public health and health protection (Health $3,919,030,586; PHAC $4,157,588,032) (Schedule 1).
- Invests in infrastructure and transportation used by households and businesses (Infrastructure Canada $7,257,761,402; VIA Rail $1,233,649,830; Marine Atlantic $189,617,507) (Schedule 1).
- Adds planning flexibility: CBSA and CRA funds can be used through March 31, 2025, reducing year‑end spending pressure (Schedule 2; Order of payment (2)).
Opponents' View#
- Oversight concerns: the bill bundles many large items, making detailed scrutiny difficult; Treasury Board “Government Contingencies” can fund new or increased grants mid‑year ($750,000,000) (Schedule 1).
- Reduced annual control for certain agencies: Schedule 2 permits spending into the next fiscal year (to March 31, 2025), with balances then lapsing, which may dilute yearly parliamentary review (Schedule 2; Order of payment (2)).
- Central carry‑forwards shift funds between years (Operating $3,000,000,000; Capital $750,000,000), complicating transparency about when programs actually spend (Schedule 1).
- Many votes allow departments to re‑spend revenues (Financial Administration Act s.29.1/29.2), which can make net costs harder to track across organizations (multiple items, Schedule 1).
- Post‑year‑end accounting adjustments are allowed before the Public Accounts are tabled, which can limit timely visibility into final spending by program (Adjustments — Schedules 1–2).
- Program‑level impacts are not detailed in the act; it provides spending authority but not outcome metrics or performance targets (Purpose of each item (1); Schedules 1–2).