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From the Minister -
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Supplementary information tables -
Federal tax expenditures -
Definitions
© His Majesty the King in Right of Canada, as represented by Minister of Industry and Minister responsible for Canada Economic Development for Quebec Regions, 2025.
Catalogue Number: NS1-30E-PDF
ISSN: 2371-6592
Minister of Industry and Minister responsible for Canada Economic Development for Quebec Regions
It is my pleasure to present the 2025–26 Departmental Plan for the Natural Sciences and Engineering Research Council (NSERC), which lays out the key priorities the Council is working to advance for the benefit of all Canadians.
In 2025–26, NSERC will continue working with the Innovation, Science and Economic Development Canada (ISED) Portfolio, the federal funding agencies and other federal partners to bolster Canada’s Natural Sciences and Engineering research, which will contribute to fostering competitive, sustainable, and inclusive economic growth.
NSERC will remain dedicated to advancing research excellence that supports Canada's economy, society, and long-term prosperity. It will maintain its commitment to providing funding for high-quality research and training opportunities for students, researchers, and engineers across the country, while nurturing partnerships that transform research discoveries into real-world impacts. NSERC will further its efforts to expand, diversify and nurture Canada’s talent pool to ensure our country’s research community can contribute its best and brightest to global priorities including artificial intelligence, climate change, and energy.
We invite you to read this report to learn more about how NSERC and the ISED portfolio, are supporting all Canadians to participate in and benefit from a competitive and growing economy.
President, Natural Sciences and Engineering Research Council
I'm pleased to present the Natural Sciences and Engineering Research Council (NSERC)’s 2025–26 Departmental Plan. As a proud supporter of Canadian discovery and innovation, NSERC provides the means for researchers and students to acquire the skills, experience, and expertise necessary to generate the knowledge and technologies that improve quality of life, create prosperity, and provide a better future.
In 2025–26, NSERC remains dedicated to collaborating with the research community to champion Canada’s discovery research in the Natural Sciences and Engineering. NSERC will continue to expand partnership opportunities to connect researchers with private, public and not-for-profit partner organizations and advance Canada’s innovation capabilities. We will continue to work closely with the Canadian Institutes of Health Research (CIHR) and the Social Sciences and Humanities Research Council of Canada (SSHRC) to create a research ecosystem that is more responsive to the needs of researchers, students, and Canadian society.
NSERC will continue to adapt its partnership programs to serve as platforms for key research priorities, including artificial intelligence, quantum research, and sustainable agriculture. NSERC plans to establish further collaborations with funding agencies nationally and globally to help Canadian researchers build new partnerships and advance their research endeavors beyond borders. We will also continue to work closely with partners in government and other funding agencies to ensure matters pertaining to research security are approached with the highest integrity.
We commit to instilling the fundamental importance of equity, diversity, inclusion and accessibility (EDIA) across our programs and will continue highlighting the importance of Indigenous knowledge systems and research through work with First Nations, Inuit, and Métis students, postdoctoral fellows, researchers and organizations.
Finally, as an organization, we remain committed to providing an accessible and adaptable environment for the dedicated NSERC staff who support Canada’s exceptional research community.
Core responsibility: Funding Natural Sciences and Engineering Research and Training Internal services
Description Quality of life impacts Indicator, results and targets Plans to achieve results Planned resources to achieve results Related government priorities Program inventory
The Natural Sciences and Engineering Research Council of Canada, through grants, fellowships and scholarships, promotes and supports research and research training in natural sciences and engineering to develop talent, generate discoveries, and support innovation in pursuit of economic and social outcomes for Canadians.
NSERC’s core responsibility contributes to the “
This section presents details on the department’s indicators, the actual results from the three most recently reported fiscal years, the targets and target dates approved in 2025–26 for funding natural science and engineering research and training. Details are presented by departmental result.
Table 1 provides a summary of the target and actual results for each indicator associated with the results under Funding Natural Sciences and Engineering Research and Training.
Departmental Result Indicators | 2021–22 result | 2022–23 result | 2023–24 result | Target | Date to achieve |
|---|---|---|---|---|---|
Canada’s rank among the Organisation for Economic Co-operation and Development nations on the citation score of natural sciences and engineering research publications | 17 | 18 | 16 | At most 18 | March 2026 |
Percentage of funded research involving international collaboration | 47% | 51% | 48% | At least 47% | March 2026 |
Table 2 provides a summary of the target and actual results for each indicator associated with the results under Funding Natural Sciences and Engineering Research and Training.
Departmental Result Indicators | 2021–22 result | 2022–23 result | 2023–24 result | Target | Date to achieve |
|---|---|---|---|---|---|
Number of research trainees supported by NSERC through scholarships and fellowships | 7,204 | 7,163 | 6,848 | At least 6,950 | March 2026 |
Funding allocated to support research trainees through grants | $513M | $526M | $528M | At least $460M | March 2026 |
Percentage of newly funded recipients who self-identify as women | 38.9% | 37.5% | 38.3% | At least 37% | March 2026 |
Percentage of newly funded recipients who self-identify as visible minorities | 32% | 35% | 32% | At least 31% | March 2026 |
Percentage of newly funded recipients who self-identify as Indigenous peoples | 2.1% | 2.4% | 2.4% | At least 2.2% | March 2026 |
Percentage of newly funded recipients who self-identify as persons with disabilities | 3.5% | 4.2% | 5.7% | At least 4.0% | March 2026 |
Percentage of previously funded graduate students and postdoctoral fellows that list Research and Development as the main activity in their current position | n/a | 83% | n/a 1 | At least 80% | March 2026 |
Table 3 provides a summary of the target and actual results for each indicator associated with the results under Funding Natural Sciences and Engineering Research and Training.
Departmental Result Indicators | 2021–22 result | 2022–23 result | 2023–24 result | Target | Date to achieve |
|---|---|---|---|---|---|
Number of partners on research projects | 2,677 | 2,644 | 2,534 | At least 2,500 | March 2026 |
Percentage of funded projects reporting social and/or environmental outcomes for Canadians | 70% | 62% | 72% | At least 60% | March 2026 |
Percentage of funded projects reporting economic outcomes for Canadians | 52% | 64% | 58% | At least 50% | March 2026 |
Non-academic partner funding for research projects | $277M | $323M | $356M | At least $300M | March 2026 |
Additional information on the
The following section describes the planned results for funding natural science and engineering research and training in 2025–26.
Departmental Result: Canada's natural sciences and engineering research is internationally competitive.
To support natural sciences and engineering research in Canada, NSERC will continue to strengthen the country’s research foundation through various
NSERC will also continue to promote interdisciplinary research, foster Indigenous research leadership and self-determination, support open science, and meet the diverse needs of Canada’s research ecosystem.
NSERC will continue to partner with global research funding agencies, while also helping Canadian researchers build international connections through its Alliance and Discovery Research programming, which supports a wide range of projects in natural sciences and engineering.
NSERC also aims to safeguard the integrity of Canada’s research ecosystem from activities that undermine its foundational principles of openness, transparency, merit, academic freedom, and reciprocity, by implementing policies and measures aligned with the
NSERC celebrates remarkable achievements in Canadian research with a range of
Many NSERC awards are named after Canadian Nobel Prize recipients, including John C. Polanyi, Arthur B. McDonald and Donna Strickland. These exceptional individuals have earned global recognition for their research contributions. Most recently, Dr. Geoffrey Hinton was announced as the winner of the 2024 Nobel Prize in Physics. NSERC is very proud to support talented individuals for their ground-breaking research decades before their international awards. Research is a long-term prospect, and it can take years for the full impact of new discoveries to be realized.
Departmental Result: Canada has a pool of diverse and highly skilled people in the natural sciences and engineering.
NSERC recognizes its crucial role in attracting and retaining diverse talent within the Canadian research ecosystem. To support researchers at all career stages, NSERC will continue to promote scientific culture, encourage open science practices, and support high-quality training and opportunities for impactful careers across Canada’s economy.
NSERC will pursue ongoing collaboration with the CIHR and SSHRC to harmonize and streamline funding opportunities for Canadian students and postdoctoral researchers. This collaboration will implement new funding announced in
NSERC will continue to develop initiatives and policies to promote EDIA and to address barriers and biases experienced by underrepresented groups including women, visible minorities, Indigenous peoples and persons with disabilities. Entering its third year, the Black Scholars initiative will strengthen the research capacity of Black researchers and contribute to making Canada’s research culture more equitable, diverse and inclusive. The Indigenous Scholars Awards and Supplements Pilot Initiative, will provide dedicated funding to meritorious Indigenous students to the
Departmental Result: Canada's natural sciences and engineering research knowledge is used.
NSERC recognizes the importance of research partnerships as a driver to accelerate the application of research results. In 2025–26, NSERC will focus on delivering societal, economic, and environmental benefits for Canada by promoting strategic collaborations and supporting the dissemination of research findings through its Alliance programming.
In 2025–26, NSERC intends to foster partnerships and collaborate with various stakeholders, including domestic and international public, private and not-for-profit organizations, to enhance research impact and benefits for Canada.
NSERC is committed to strengthening relationships with First Nations, Métis, and Inuit by fostering meaningful engagement and collaboration. This includes supporting Indigenous research, researchers and trainees through implementing the Budget 2024 measures on Indigenous research support. NSERC’s approach will be guided by the
In 2025–26, the tri-agency College and Community Innovation (CCI) program will be in the final year of its $108.6M infusion from Budget 2023, which was to help more Canadian businesses access the expertise and research and development facilities they need. The CCI program will continue to invest these funds in applied research activities to generate benefits to Canada, while developing plans beyond the end of this term funding. The CCI program will also implement an updated governance framework, which encourages closer collaboration between NSERC, CIHR, and SSHRC as well as with Innovation, Science and Economic Development Canada (ISED), Health Canada (HC) and the Canada Foundation for Innovation (CFI).
The new Lab to Market (LTM) grants will benefit from the same governance framework as the CCI program. In 2025–26, NSERC will continue to engage with recipients and to encourage collaboration between them as they work to establish their operations and develop a national ecosystem to nurture commercialization and social innovation capabilities within the academic community.
Table 4 provides a summary of the planned spending and full-time equivalents required to achieve results.
Resource | Planned |
|---|---|
Spending | $1,481,919,695 |
Full-time equivalents | 392 |
Several initiatives planned for 2025–26 integrate gender-based analysis plus (GBA Plus) and EDIA perspectives.
NSERC uses standardized data collection tools and evaluation protocols to monitor the participation and success of underrepresented groups in its funding opportunities, with the goal to identify and address inequities. To keep the public informed of research funding outcomes, NSERC provides application rates and competition results for all funding opportunities through the
In 2025–26, the tri-agency
NSERC will continue to implement its Accessibility Plan, which seeks to identify and remove barriers preventing full participation of persons with disabilities in the research ecosystem, with a goal of achieving results by 2040.
More information on NSERC’s contributions to Canada’s Federal Implementation Plan on the 2030 Agenda and the Federal Sustainable Development Strategy can be found in our
NSERC will continue to modernize its data systems so that it can take advantage of innovations such as artificial intelligence (AI). Activities include the exploration of cloud-based tools and computing for automation of routine and repetitive tasks, advanced statistical analysis to garner deeper insights with its data and employing machine learning algorithms to predict trends and outcomes in research funding. By integrating these technologies, NSERC aims to enhance operational efficiency, improve decision-making processes, and provide more robust support to researchers across Canada.
In addition to technological upgrades, NSERC is fostering a culture of innovation within the organization by encouraging continuous learning and professional development. Staff members will be provided with training opportunities in emerging fields like data science, AI, and digital transformation. This empowers employees to stay current with industry trends and apply innovative solutions to organizational challenges.
Funding natural sciences and engineering research and training is supported by the following programs:
- Discovery Research
- Research Partnerships
- Research Training and Talent Development
Additional information related to this program inventory is available on the
Description Plans to achieve results Planned resources to achieve results Related government priorities
Internal services are the services that are provided within a department so that it can meet its corporate obligations and deliver its programs. There are 10 categories of internal services:
- management and oversight services
- communications services
- legal services
- human resources management services
- financial management services
- information management services
- information technology services
- real property management services
- materiel management services
- acquisition management services
This section presents details on how the department plans to achieve results and meet targets for internal services.
In 2025–26 NSERC will continue to prioritize the well-being, inclusion and productivity of its staff, the modernization of work tools and harmonization of processes within the granting agencies. Other areas of focus for 2025–26 will ensure that NSERC centers all efforts on its mandate and on producing results for Canadians.
Following the Budget 2024 announcement to modernize Canada's federal research support system, including the establishment of a new capstone research funding organization, the granting agencies will continue to address gaps in tri-agency coordination to maximize the impact of federal research support across Canada.
Budget 2024 provides $26.9 million over five years, starting in 2024–25, with $26.6 million in remaining amortization and $6.6 million ongoing, to the three granting agencies to establish an improved and harmonized grant management system. Using out-of-box functionalities and a user centric approach, the Tri-agency grants management solution (TGMS) will support modern, secure and user-friendly program delivery to better support the research community, while also advancing the accessibility commitment of the agencies. NSERC will continue to support and manage existing legacy systems until the transition to TGMS is completed.
In 2025–26, NSERC will continue the digital transformation of the Access to Information and Privacy (ATIP) office with the implementation of tools such as SharePoint, the ATIP Online Management Tool, and a new ATIP software. Also, NSERC plans to transition its current website to a new content management framework, while also shifting the hosting platform from on-premises to a cloud-based environment, all without disrupting business operations. This migration aims to leverage new capabilities to enhance the website's functionality, user experience, maintainability and to achieve alignment with Government of Canada security policies and accessibility standards.
In 2025–26, NSERC will remain committed to increasing the participation of Indigenous businesses in federal procurement, in alignment with the
NSERC will also strengthen relationships with key federal departments such as Treasury Board Secretariat, Shared Services Canada and Public Services and Procurement Canada to solidify policy alignment, compliance and the evidence available for decision-making. These collaborations will contribute to outcomes such as improved cyber security and alignment to workplace standards.
Guided by its People Strategy and action plan, NSERC is committed to cultivating a diverse workforce that can act with agility while sustaining a modern, healthy, and inclusive workplace. This commitment will enable the organization to anticipate change, adapt, and evolve. Priority areas include building a workforce for future success; promoting a safe, respectful, and healthy work environment for all; fostering accessibility, diversity, bilingualism, and inclusiveness; and modernizing policies and operations to support an agile, resilient, and responsive workforce.
Table 5 Planned resources to achieve results for internal services this year
Table 5 provides a summary of the planned spending and full-time equivalents required to achieve results.
Resource | Planned |
|---|---|
Spending | $24,701,316 |
Full-time equivalents | 166 |
Government of Canada departments are to meet a target of awarding at least 5% of the total value of contracts to Indigenous businesses each year. This commitment is to be fully implemented by the end of 2024–25.
In 2025–26, NSERC will remain committed to increasing the participation of Indigenous businesses in federal procurement, in alignment with the objectives outlined in the
Table 6 presents the current, actual results with forecasted and planned results for the total percentage of contracts the department awarded to Indigenous businesses.
5% Reporting Field | 2023–24 actual result | 2024–25 forecasted result | 2025–26 planned result |
|---|---|---|---|
Total percentage of contracts with Indigenous businesses | 11.81% | 5% | 5% |
This section provides an overview of NSERC’s planned spending and human resources for the next three fiscal years and compares planned spending for 2025–26 with actual spending from previous years.
Spending Funding Future-oriented condensed statement of operations Human resources
This section presents an overview of the department's planned expenditures from 2022–23 to 2027–28.
Table 7 presents how much money NSERC’s spent over the past three years to carry out its core responsibilities and for internal services. Amounts for the current fiscal year are forecasted based on spending to date.
Core responsibilities and internal services | 2022–2023 actual expenditures | 2023–2024 actual expenditures | 2024–2025 forecast spending |
|---|---|---|---|
Funding Natural Sciences and Engineering Research and Training | $1,358,206,400 | $1,357,633,120 | $1,452,083,878 |
Subtotal | $1,358,206,400 | $1,357,633,120 | $1,452,083,878 |
Internal services | $23,322,234 | $25,626,261 | $27,979,619 |
Total | $1,381,528,634 | $1,383,259,381 | $1,480,063,497 |
Spending in 2024–25 is expected to increase over the previous two years mainly due to the increase in Core Research Grants and the increase to Scholarships & Fellowships award value initiatives announced in Budget 2024.
More financial information from previous years is available on the
Table 8 presents how much money NSERC’s plans to spend over the next three years to carry out its core responsibilities and for internal services.
Core responsibilities and internal services | 2025–26 Planned Spending | 2026–27 Planned Spending | 2027–28 Planned Spending |
|---|---|---|---|
Funding Natural Sciences and Engineering Research and Training | $1,481,919,695 | $1,502,735,199 | $1,539,899,235 |
Subtotal | $1,481,919,695 | $1,502,735,199 | $1,539,899,235 |
Internal services | $24,701,316 | $24,376,701 | $23,605,962 |
Total | $1,506,621,011 | $1,527,111,900 | $1,563,505,197 |
An increase in planned spending is expected in 2026-27, due to the launch of the Canada Research Training Award Suite. Planned spending will continue to increase in future years due to the ramping up of that program as well as the investment in Core Research Grants, both announced in Budget 2024.
More
This section provides an overview of the department's voted and statutory funding for its core responsibilities and for internal services. For further information on funding authorities, consult the
Graph 1 summarizes the department's approved voted and statutory funding from 2022–23 to 2027–28
Fiscal year | Total | Voted | Statutory |
|---|---|---|---|
2022–23 | $1,383,929,641 | $1,377,447,326 | $6,482,315 |
2023–24 | $1,385,703,811 | $1,378,542,087 | $7,161,724 |
2024–25 | $1,480,174,131 | $1,471,625,129 | $8,549,002 |
2025–26 | $1,506,621,011 | $1,497,360,195 | $9,260,816 |
2026–27 | $1,527,111,900 | $1,518,069,105 | $9,042,795 |
2027–28 | $1,563,505,197 | $1,555,036,149 | $8,469,048 |
Analysis of statutory and voted funding over a six-year period
Significant investments were announced in Budget 2024, for the Increase to Scholarship and Fellowship award values and for the Increase to core research grants.
A slight decrease is expected in 2026-27, mostly due to the ending of the temporary increase in College and Community Innovation funding from Budget 2023.
For further information on NSERC’s departmental appropriations, consult the
The future-oriented condensed statement of operations provides an overview of NSERC’s operations for 2024–25 to 2025–26.
Table 9 summarizes the expenses and revenues which net to the cost of operations before government funding and transfers for 2024–25 to 2025–26. The forecast and planned amounts in this statement of operations were prepared on an accrual basis. The forecast and planned amounts presented in other sections of the Departmental Plan were prepared on an expenditure basis. Amounts may therefore differ.
Financial information | 2024–25 forecast results | 2025–26 planned results | Difference (2025–26 planned results minus 2024–25 forecast results) |
|---|---|---|---|
Total expenses | $1,483,573,722 | $1,510,402,126 | $26,828,404 |
Total revenues | $203,223 | $203,223 | - |
Net cost of operations before government funding and transfers | $1,483,370,499 | $1,510,198,903 | $26,828,404 |
Total expenses are expected to increase by approximately 1.8% ($27 million). This increase is primarily attributable to funding received from Budget 2024 for the increase in the value of Scholarship and Fellowship Awards and the increase to Core Research Grants; and for the Tri-Agency Grants Management Solution (TGMS) to better support applicants, administrators and reviewers during the grants management lifecycle.
A more detailed
This section presents an overview of the department’s actual and planned human resources from 2022–23 to 2027–28.
Table 10 shows a summary of human resources, in full-time equivalents, for NSERC’s core responsibilities and for its internal services for the previous three fiscal years. Human resources for the current fiscal year are forecasted based on year to date.
Core responsibilities and internal services | 2022–23 actual full-time equivalents | 2023–24 actual full-time equivalents | 2024–25 forecasted full-time equivalents |
|---|---|---|---|
Total | 502 | 508 | 521 |
Funding Natural Sciences and Engineering Research and Training | 350 | 354 | 358 |
Subtotal | 350 | 354 | 358 |
Internal services | 152 | 154 | 163 |
FTEs in 2024–25 increased over the previous two years due to the increase in core research grants and the increase to scholarships & fellowships award value initiatives announced in Budget 2024. The steep increase in Internal Services FTEs stems from the conversion of consultants to temporary employees related to the government direction to reduce reliance on professional services as announced in Budget 2023.
Table 11 shows information on human resources, in full-time equivalents, for each of NSERC’s core responsibilities and for its internal services planned for the next three years.
Core responsibilities and internal services | 2025–26 planned FTEs | 2026–27 planned FTEs | 2027–28 planned FTEs |
|---|---|---|---|
Funding Natural Sciences and Engineering Research and Training | 392 | 376 | 338 |
Subtotal | 392 | 376 | 338 |
Internal services | 166 | 167 | 166 |
Total | 558 | 543 | 504 |
FTEs are expected to increase starting in 2025-26 due to the Budget 2024 initiatives of increasing core research grants, investing in homegrown research talent and for the implementation phase of the grant management solution project. They will decrease in 2026-27 with the ending of the temporary addition for College and Community Innovation Program funding announced in Budget 2023 and decrease even further in 2027-28 when the grant management solution implementation phase will wind down.
The Honourable Melanie Joly, P.C., M.P.
Prof. Alejandro Adem, FRSC (President)
Minister of Industry and Minister responsible for Canada Economic Development for Quebec Regions
1978
125 Zaida Eddy Private
2nd Floor
Ottawa ON
K1R 0E3
343-549-6120
The following supplementary information tables are available on
Details on transfer payment programs Gender based analysis plus
Information on NSERC’s departmental sustainable development strategy can be found on
NSERC’s Departmental Plan does not include information on tax expenditures.
Tax expenditures are the responsibility of the Minister of Finance. The Department of Finance Canada publishes cost estimates and projections for government-wide tax expenditures each year in the
This report provides detailed information on tax expenditures, including objectives, historical background and references to related federal spending programs, as well as evaluations, research papers and gender-based analysis plus.
appropriation (crédit)
Any authority of Parliament to pay money out of the Consolidated Revenue Fund.
budgetary expenditures (dépenses budgétaires)
Operating and capital expenditures; transfer payments to other levels of government, departments or individuals; and payments to Crown corporations.
core responsibility (responsabilité essentielle)
An enduring function or role performed by a department. The intentions of the department with respect to a core responsibility are reflected in one or more related departmental results that the department seeks to contribute to or influence.
Departmental Plan (plan ministériel)
A report on the plans and expected performance of an appropriated department over a 3-year period. Departmental Plans are usually tabled in Parliament each spring.
departmental result (résultat ministériel)
A consequence or outcome that a department seeks to achieve. A departmental result is often outside departments’ immediate control, but it should be influenced by program-level outcomes.
departmental result indicator (indicateur de résultat ministériel)
A quantitative measure of progress on a departmental result.
departmental results framework (cadre ministériel des résultats)
A framework that connects the department’s core responsibilities to its departmental results and departmental result indicators.
Departmental Results Report (rapport sur les résultats ministériels)
A report on a department’s actual accomplishments against the plans, priorities and expected results set out in the corresponding Departmental Plan.
full-time equivalent (équivalent temps plein)
A measure of the extent to which an employee represents a full person-year charge against a departmental budget. For a particular position, the full-time equivalent figure is the ratio of number of hours the person actually works divided by the standard number of hours set out in the person’s collective agreement.
gender-based analysis plus (GBA Plus) (analyse comparative entre les sexes plus [ACS Plus])
Is an analytical tool used to support the development of responsive and inclusive policies, programs, and other initiatives. GBA Plus is a process for understanding who is impacted by the issue or opportunity being addressed by the initiative; identifying how the initiative could be tailored to meet diverse needs of the people most impacted; and anticipating and mitigating any barriers to accessing or benefitting from the initiative. GBA Plus is an intersectional analysis that goes beyond biological (sex) and socio-cultural (gender) differences to consider other factors, such as age, disability, education, ethnicity, economic status, geography (including rurality), language, race, religion, and sexual orientation.
Using GBA Plus involves taking a gender- and diversity-sensitive approach to our work. Considering all intersecting identity factors as part of GBA Plus, not only sex and gender, is a Government of Canada commitment.
government priorities (priorités gouvernementales)
For the purpose of the 2025–26 Departmental Plan, government priorities are the high-level themes outlining the government’s agenda in the most recent Speech from the Thone.
horizontal initiative (initiative horizontale)
An initiative where two or more federal departments are given funding to pursue a shared outcome, often linked to a government priority.
Indigenous business (entreprise autochtones)
For the purpose of the Directive on the Management of Procurement Appendix E: Mandatory Procedures for Contracts Awarded to Indigenous Businesses and the Government of Canada’s commitment that a mandatory minimum target of 5% of the total value of contracts is awarded to Indigenous businesses, a department that meets the definition and requirements as defined by the
Indigenous Business Directory .non-budgetary expenditures (dépenses non budgétaires)
Non-budgetary authorities that comprise assets and liabilities transactions for loans, investments and advances, or specified purpose accounts, that have been established under specific statutes or under non-statutory authorities in the Estimates and elsewhere. Non-budgetary transactions are those expenditures and receipts related to the government's financial claims on, and obligations to, outside parties. These consist of transactions in loans, investments and advances; in cash and accounts receivable; in public money received or collected for specified purposes; and in all other assets and liabilities. Other assets and liabilities, not specifically defined in G to P authority codes, are to be recorded to an R authority code, which is the residual authority code for all other assets and liabilities.
performance (rendement)
What a department did with its resources to achieve its results, how well those results compare to what the department intended to achieve, and how well lessons learned have been identified.
performance indicator (indicateur de rendement)
A qualitative or quantitative means of measuring an output or outcome, with the intention of gauging the performance of a department, program, policy, or initiative respecting expected results.
plan (plan)
The articulation of strategic choices, which provides information on how a department intends to achieve its priorities and associated results. Generally, a plan will explain the logic behind the strategies chosen and tend to focus on actions that lead to the expected result.
planned spending (dépenses prévues)
For Departmental Plans and Departmental Results Reports, planned spending refers to those amounts presented in Main Estimates.
A department is expected to be aware of the authorities that it has sought and received. The determination of planned spending is a departmental responsibility, and departments must be able to defend the expenditure and accrual numbers presented in their Departmental Plans and Departmental Results Reports.program (programme)
Individual or groups of services, activities, or combinations thereof that are managed together within the department and focus on a specific set of outputs, outcomes, or service levels.
program inventory (répertoire des programmes)
Identifies all the department’s programs and describes how resources are organized to contribute to the department’s core responsibilities and results.
result (résultat)
A consequence attributed, in part, to a department, policy, program, or initiative. Results are not within the control of a single department, policy, program, or initiative; instead, they are within the area of the department’s influence.
statutory expenditures (dépenses législatives)
Expenditures that Parliament has approved through legislation other than appropriation acts. The legislation sets out the purpose of the expenditures and the terms and conditions under which they may be made.
target (cible)
A measurable performance or success level that a department, program, or initiative plans to achieve within a specified time period. Targets can be either quantitative or qualitative.
voted expenditures (dépenses votées)
Expenditures that Parliament approves annually through an appropriation act. The vote wording becomes the governing conditions under which these expenditures may be made.
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Results are available every two years.
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