Departmental Results Report 2017–18

Canadian Radio-television and Telecommunications Commission

Download this report in PDF

The Honourable Pablo Rodriguez, P.C., M.P.
Minister of Canadian Heritage and Multiculturalism

Her Majesty the Queen in Right of Canada, as represented by the Chairman and Chief Executive Officer of the Canadian Radio-television and Telecommunications Commission, 2018

Catalogue No. BC9-27E-PDF

ISSN 2560-9971

Table of contents

Minister’s message

The Honourable Pablo Rodriguez

In 2017, Canada 150 celebrations gave rise to projects and activities all across the country. Over the course of that landmark year, the organizations in the Canadian Heritage portfolio—including the Canadian Radio-television and Telecommunications Commission (CRTC)—invited Canadians to learn more about their culture and heritage, to reflect on their future, and to journey down the path of reconciliation with First Nations, Inuit and Métis Peoples. In keeping with their own mandates, they also promoted Canadian creativity in a digital world, as well as the vitality of our official languages and Indigenous languages and cultures.

As part of its project to celebrate Canada 150, the CRTC honoured 23 exceptional Canadians, for their contributions to our communications sector, including entrepreneurs, inventors, public figures and great communicators.

At the Governor-in-Council’s request, the CRTC examined future distribution models for the creation, promotion and distribution of Canadian audiovisual programming. It invited comments, solicited the opinions of Canadians and commissioned evidence-based research to gain a better understanding of changing consumer behaviours and business models. The CRTC’s report will help the Government in its review of the Broadcasting and Telecommunications Acts.

The CRTC also took steps to ensure that Canada’s broadcasting system responds to the needs of Indigenous communities in urban centres by granting licences for five new radio stations to serve these communities. As well, it reaffirmed its commitment to net neutrality by declaring that all Internet service providers must treat data traffic equally to ensure the free flow of ideas and information.

As Minister of Canadian Heritage and Multiculturalism, I am pleased to present the 2017–18 Departmental Results Report for the Canadian Radio-television and Telecommunications Commission. This report offers an overview of what the CRTC has accomplished and demonstrates its ongoing efforts to build a society in which diversity is a strength and everyone is able to contribute in a respectful and inclusive atmosphere.

The Honourable Pablo Rodriguez

Chairman and Chief Executive Officer’s message

Ian Scott

I am pleased to present the CRTC’s 2017–18 Departmental Results Report. As we celebrated the CRTC’s 50th anniversary, we took the opportunity to reflect upon our past accomplishments and our focus on regulating in the public interest.

The CRTC held a public consultation on how audio and video content will be accessed and distributed in the future to help prepare a report for the government. As part of this consultation, we invited Canadians to fill out a survey to gain insight in the choices they make when listening to music or watching video content. We also commissioned research to better understand the impact of audiences and revenues shifting from traditional to digital platforms on the creation of Canadian-made content.

To improve public safety, the CRTC required that all telephone and mobile service providers update their networks in order to be ready to support next-generation 9-1-1 services by the end of December 2020. Next-generation 9-1-1 will provide Canadians with new and innovative emergency services and capabilities, such as the ability to stream video or send photos from an incident.

Canadians also saw the end of locked mobile devices and unlocking fees thanks to changes made to the CRTC’s Wireless Code. Since December 1, 2017, Canadians can have their mobile devices unlocked free of charge by their provider, and all newly bought devices must be provided unlocked at no charge. In addition, the CRTC directed the large wireless service providers to come up with lower-cost data-only plans in an effort to promote affordability, innovation and choice for Canadians.

In April 2017, we held a public consultation on the development of a broadband funding regime. Once established, a new fund will allocate $750 million over five years to build or upgrade fixed and mobile broadband Internet services in underserved areas across the country. This will support the CRTC’s target that Canadians have access to speeds of at least 50 megabits per second (Mbps) for downloads and 10 Mbps for uploads.

To better protect Canadians from unwanted calls, the CRTC directed telecommunications services providers to develop technical solutions to block and trace illegitimate calls within their networks by March 2019. Furthermore, the CRTC took part in a global initiative to fight illegitimate online marketing activities and continued to work with its international partners to ensure commercial emails and text messages are compliant with Canada’s anti-spam legislation.

As we look ahead to the next 50 years, the CRTC will continue to build on its reputation of being a world-class regulator. We look forward to hearing from Canadians as we work to maximize participation in our proceedings by using innovative digital tools and adopting best practices from other regulators.

Ian Scott

Results at a glance

The CRTC’s total actual spending in 2017–18 was $63,604,746 and its total number of actual full-time equivalents was 449.

Key results achieved in 2017–18:

For more information on the CRTC’s plans, priorities and results achieved, see the “Results: what we achieved” section of this report.

What funds were used?

63,604,746

Actual Spending

Who was involved?

449

Actual FTEs

Raison d’être, mandate and role: who we are and what we do

Raison d’être

The Canadian Radio-television and Telecommunications Commission (CRTC) is an administrative tribunal that regulates and supervises Canadian broadcasting and telecommunications in the public interest, as well as enhances the privacy and safety of Canadians.

Mandate and role

Regulatory Policy, Legislative Implementation and Regulation

Outreach and Engagement with Stakeholders and Canadians

Monitoring, Compliance and Enforcement

The CRTC undertakes its responsibilities with a focus on Canadians as citizens, creators and consumers. Canada’s communication system continues to evolve in a complex and dynamic manner, and is of growing importance in the lives of Canadians.

For more general information about the department, see the “Supplementary information” section of this report.

Operating context and key risks

Operating context

Rapid technological innovation is continually changing the global communications landscape. These changes include Canadians’ increasing reliance on broadband, growing risks to cybersecurity, the rise of mass personalized media consumption and the displacement of advertisement revenues from traditional media to digital platforms. These trends have significant implications for the operating contexts of other government departments and agencies, but they have a direct impact on the CRTC’s core responsibility: regulating and supervising the Canadian communication system. In order for regulatory approaches to keep pace with current technological and social realities, the CRTC must assume that unforeseen change is now the norm and strive to be flexible and agile enough to continuously adapt to emerging realities.

In 2017–18, the CRTC continued adapting to the transforming environment through policy innovation, knowledge partnerships and sustained dialogue with Canadians as citizens, consumers and creators.

The CRTC must also be ready to respond to Government of Canada directives. In 2017, it received an Order in Council requesting that the Commission deliver a report, in 2018, on future audio-video programming distribution models. The Government of Canada also requested that the CRTC reconsider certain aspects of its 2017 decisions to renew the licences of Canada’s large television groups. To comply with these requests, and ensure that Canadians were consulted effectively, the CRTC reallocated resources from across the organization. The report on future audio-video programming distribution models was released in May 2018 and a decision on the licence conditions for large television groups is expected in 2018–19.

Key risks

In its 2017–18 Departmental Plan, the CRTC identified two key risks to its ability to fully serve the public interest and meet the expectations of Canadians:

Throughout 2017–18, the CRTC took steps toward mitigating these risks, as described in the table below.

Key risks
Risks Mitigating strategy and effectiveness Link to the department’s Programs Link to mandate letter commitmentsFootnote 1 or to government‑wide and departmental priorities
The CRTC may not be able to ensure that a wealth of Canadian content is created and that Canadians have a choice of affordable quality communication services.
  • The CRTC continued to monitor and strategically analyze market conditions and technological developments to advance regulatory policies.
  • The CRTC engaged in continuous dialogue with Canadians, creators, and service providers to identify and analyze trends.
  • The CRTC continued to collaborate with external parties on the promotion and discoverability of programming made by Canadians.

Program 1: Canadian Content Creation

Program 2: Connection to the Communication System

Program 1, Priority 1: Compelling and Diverse Content in a Digital World

Program 2, Priority 1: Empowering Canadians to Participate in the Digital Economy

The CRTC may not be able to anticipate and effectively respond to Canadians’ privacy, security and safety needs within the communication system.
  • The CRTC enhanced its collaborative efforts with key international and domestic organizations to strengthen its protection mechanisms.
  • The CRTC focused its enforcement efforts using an intelligence-led approach and publicized high-impact cases to protect Canadians and promote compliance.
  • The CRTC enhanced public awareness so that Canadians can protect themselves within the communication system.
  • The CRTC proactively examined possible enhancements to 9-1-1 networks and evolved its regulations as a result.
Program 3: Protection Within the Communication System Program 3, Priority 1: Safety and Security in the Communication System

Results: what we achieved

Programs

Canadian Content Creation

Description

This program focuses on ensuring that a wealth of Canadian content is created and made available to all Canadians on a variety of platforms. Through its orders, decisions, licensing frameworks, and other regulatory activities, the Canadian Radio-television and Telecommunications Commission (CRTC) encourages the creation of diverse programming that reflects the attitudes, opinions, ideas, values, and artistic creativity of Canadians. By requiring the display of Canadian content in entertainment programming and the provision of information and analysis concerning Canada, the CRTC is enabling Canadians to better participate in their country’s democratic and cultural life.

Results

The CRTC measures the effectiveness of this Program by measuring the total spending on Canadian television production by independent production companies, private broadcasters, and public broadcasters, including CBC/Radio-Canada.Footnote 2 In 2016–17, the most recent year for which data is available, this spending was $2.99 billion. This is higher than industry spending for the prior year and exceeds the CRTC’s target of $2.6 billion.

The 2017–18 Departmental Plan stated that the CRTC would continue to encourage the creation and broadcast of diverse and compelling Canadian programming and help ensure that the broadcasting system provides Canadians with a wealth of Canadian programming. In fulfillment of these commitments, the CRTC:

The CRTC also held a public consultation processEndnote ix to support the production of a report on future distribution models for Canadian programming and its continued creation, production and distribution. This report was requested by the Governor in Council in September 2017 and will serve to guide the Government of Canada’s review of the Broadcasting and Telecommunications Acts. The CRTC delivered the report, Harnessing Change: The Future of Programming Distribution in Canada,Endnote x in May 2018. It proposes new tools and regulatory approaches to support the production and promotion of audio and video content made by and for Canadians.

Results achieved
Expected results Performance indicators Target Date to achieve target 2017–18 Actual results 2016–17 Actual results 2015–16 Actual results
The broadcasting system provides Canadians with a wealth of Canadian programming Total spending on Canadian television programming projects $2.6 billion March 2018 $2.99 billionFootnote 3 $2.6 billion $2.6 billion
Budgetary financial resources (dollars)
2017–18
Main Estimates
2017–18
Planned spending
2017–18
Total authorities available for use
2017–18
Actual spending
(authorities used)
2017–18
Difference
(Actual spending minus Planned spending)
Gross expenditures 15,205,244 15,205,244 16,974,733 16,364,109 1,158,865
Respendable revenue 13,383,046 13,383,046 14,548,486 14,548,486 1,165,440
Net expenditures 1,822,198 1,822,198 2,426,247 1,815,623 -6,575
Human resources (full-time equivalents)
2017–18 Planned full-time equivalents 2017–18 Actual full-time equivalents 2017–18 Difference
(Actual full-time equivalents minus Planned full-time equivalents)
112 110 -2

Connection to the Communication System

Description

The CRTC facilitates the orderly development of a communication system for all Canadians in order to strengthen the social and economic fabric of Canada and enhance the safety and interests of Canadians. This program focuses on ensuring that Canadians can connect to a choice of accessible, innovative, and quality communication services at affordable prices, and thereby have access to, amongst other things, compelling and creative Canadian programming.

Results

The CRTC measures the effectiveness of this Program by measuring the percentage of retail telecommunications service revenues from competitive markets (“competitive markets” are defined as areas where the CRTC has forborne from regulation, having found that a service is subject to sufficient competition to protect the interests of users, or where refraining from regulation is consistent with the Canadian telecommunications policy objectives.) In 2017–18, this measure was 97.3%, which exceeds the CRTC’s 94% target and demonstrates that most Canadians throughout the country have a meaningful choice of Telecommunication Service Providers (TSPs).

The 2017–18 Departmental Plan stated that the CRTC would continue to ensure that the Canadian communication system provides quality, affordable service options to Canadians. In fulfillment of these commitments, the CRTC:

The CRTC also concluded its public consultationsEndnote xiii on the development of its broadband funding regime and launched a public proceedingEndnote xiv to make lower-cost data-only wireless plans available to Canadians across the country, as part of its efforts to foster affordability, innovation and choice in the wireless market.

Results achieved
Expected results Performance indicators Target Date to achieve target 2017–18 Actual results 2016–17 Actual results 2015–16 Actual results
The communication system provides quality and affordable communication service options to Canadians Percentage of retail telecommunication revenues from competitive markets 94% March 2018 97.3% 97% 96.6%
Budgetary financial resources (dollars)
2017–18
Main Estimates
2017–18
Planned spending
2017–18
Total authorities available for use
2017–18
Actual spending
(authorities used)
2017–18
Difference
(Actual spending minus Planned spending)
Gross expenditures 19,570,717 19,570,717 21,451,426 19,409,731 -160,986
Respendable revenue 17,243,006 17,243,006 18,536,251 18,536,251 1,293,245
Net expenditures 2,327,711 2,327,711 2,915,175 873,480 -1,454,231
Human resources (full-time equivalents)
2017–18 Planned full-time equivalents 2017–18 Actual full-time equivalents 2017–18 Difference
(Actual full-time equivalents minus Planned full-time equivalents)
147 130 -17

Protection Within the Communication System

Description

Through this program, the CRTC promotes compliance with and enforcement of its various laws and regulations, including unsolicited communications. It helps to ensure that Canadians have access to emergency communication services such as 9-1-1 service and alerting systems. As a result, Canadians have increased protection and benefit from a more secure communication system.

Results

The CRTC assesses the effectiveness of this Program by measuring the percentage of Canadians who consider that the CRTC is taking measures to enhance their safety and protection in the communication system. In a 2017 survey by Environics Research, the result was 60%. This figure exceeds the target of 50%, but was less than the response of 66% in the 2015 survey.

The 2017–18 Departmental Plan stated that the CRTC would continue to ensure that the security, privacy and safety of Canadians are respected and enhanced within the evolving Canadian communication system. In fulfillment of this commitment, the CRTC created a safer environment for Canadians by:

The CRTC also helped protect:

Results achieved
Expected results Performance indicators Target Date to achieve target 2017–18 Actual results 2016–17 Actual results 2015–16 Actual results
Canadian communication services contribute to the protection and safety of Canadians Percentage of Canadians who consider that the CRTC is taking measures to enhance their safety and protection in the communication system 50% March 2018 60%Footnote 4 60% 66%Footnote 5
Budgetary financial resources (dollars)
2017–18
Main Estimates
2017–18
Planned spending
2017–18
Total authorities available for use
2017–18
Actual spending
(authorities used)
2017–18
Difference
(Actual spending minus Planned spending)
Gross expenditures 10,677,018 10,677,018 11,819,397 11,559,090 882,072
Respendable revenue 5,638,785 5,638,785 6,105,762 6,105,762 466,977
Net expenditures 5,038,233 5,038,233 5,713,635 5,453,328 415,095
Human resources (full-time equivalents)
2017–18 Planned full-time equivalents 2017–18 Actual full-time equivalents 2017–18 Difference
(Actual full-time equivalents minus Planned full-time equivalents)
83 80 -3

Information on the CRTC’s lower-level programs is available in the GC InfoBase.Endnote xviii

Internal Services

Description

Internal Services are those groups of related activities and resources that the federal government considers to be services in support of Programs and/or required to meet corporate obligations of an organization. Internal Services refers to the activities and resources of the 10 distinct service categories that support Program delivery in the organization, regardless of the Internal Services delivery model in a department. The 10 service categories are: Management and Oversight Services; Communications Services; Legal Services; Human Resources Management Services; Financial Management Services; Information Management Services; Information Technology Services; Real Property Services; Materiel Services; and Acquisition Services.

Results
Budgetary financial resources (dollars)
2017–18
Main Estimates
2017–18
Planned spending
2017–18
Total authorities available for use
2017–18
Actual spending
(authorities used)
2017–18
Difference
(Actual spending minus Planned spending)
Gross expenditures 13,778,324 13,778,324 15,279,934 16,271,816 2,493,492
Respendable revenue 11,480,269 11,480,269 12,369,614 12,369,614 889,345
Net expenditures 2,298,055 2,298,055 2,910,320 3,902,202 1,604,147
Human resources (full-time equivalents)
2017–18 Planned full-time equivalents 2017–18 Actual full-time equivalents 2017–18 Difference
(Actual full-time equivalents minus Planned full-time equivalents)
133 129 -4

Analysis of trends in spending and human resources

Actual expenditures

Departmental spending trend graph
Table version
- 2015–16 2016–17 2017–18 2018–19 2019–20 2020–21
Sunset Programs - Anticipated 0 0 0 0 0 0
Statutory 6,415,197 6,232,070 6,234,011 6,505,049 6,505,049 6,505,049
Voted and Vote-netted revenue 51,289,134 52,844,564 57,370,735 54,508,072 54,508,072 54,508,072
Total 57,704,331 59,076,634 63,604,746 61,013,121 61,013,121 61,013,121

Total spending pertains to expenditures incurred by the CRTC in relation to all funding authorities approved during the fiscal year. Funding authorities include all parliamentary appropriations and revenue sources: Main Estimates, Supplementary Estimates, and Treasury Board Vote transfers (including the operating budget carry-forward), as well as revenues from broadcasting licence fees (part I), telecommunications fees and unsolicited telecommunications fees.

For fiscal years 2015–16 to 2017–18, actual spending represents the actual expenditures as reported in the Public Accounts of Canada. For the period from 2018–19 to 2019–20, the planned spending reflects approved funding by Treasury Board to support CRTC’s programs, with the exception of a salary adjustment of $54,663 approved above the Main Estimates levels.

Budgetary performance summary for Programs and Internal Services (dollars)
Programs and Internal Services 2017–18
Main Estimates
2017–18
Planned spending
2018–19
Planned spending
2019–20
Planned spending
2017–18 Total authorities available for use 2017–18
Actual spending (authorities used)
(Note 1)
2016–17 Actual spending (authorities used)
(Note 1)
2015–16
Actual spending (authorities used)
(Note 1)
1.1 Canadian Content Creation 15,205,244 15,205,244 16,180,091 16,180,091 16,974,733 16,364,109 15,225,035 14,854,316
1.2 Connection to the Communication System 19,570,717 19,570,717 18,870,058 18,870,058 21,451,426 19,409,731 17,827,785 18,454,821
1.3 Protection Within the Communication System 10,677,018 10,677,018 11,303,292 11,303,292 11,819,397 11,559,090 11,183,621 10,387,641
Subtotal 45,452,979 45,452,979 46,353,441 46,353,441 50,245,556 47,332,930 44,236,441 43,696,778
Internal Services 13,778,324 13,778,324 14,659,680 14,659,680 15,279,934 16,271,816 14,840,193 14,007,553
Total 59,231,303 59,231,303 61,013,121 61,013,121 65,625,490 63,604,746 59,076,634 57,704,331
Respendable revenue 47,745,106 47,745,106 49,449,474 49,449,474 51,560,113 51,560,113 47,685,088 46,705,914
Total net expenditures 11,486,197 11,486,197 11,563,647 11,563,647 13,965,377 12,044,633 11,391,546 10,998,417

Note 1: Actual spending reflects gross expenditures, which include respendable revenues.

For fiscal years 2015–­16 to 2017–18, actual spending represents the actual expenditures as reported in the Public Accounts of Canada.

The increase in actual spending between 2016–17 and 2017–18 is due mainly to a) an increase in salary expenses resulting from the ratification of collective agreements, including retroactive payments dating back to 2014–15; and b) an increase in information technology investments (equipment and software).

The projected spending for fiscal years 2018–19 and 2019–20 corresponds to the planned spending level approved in the Main Estimates. An incremental amount of $54,663 approved above the Main Estimates levels will be funded through Supplementary Estimates. Other items such as salary adjustments for new collective agreements and carry-forward adjustments are unknown at this time. Therefore, none of these adjustments is reflected.

The planned level of spending for 2018–19 and 2019–20 is lower than 2017–18 because from now on, it includes salary increases only for the current fiscal year.

In 2017–18, the CRTC used all of its vote-netted revenue authorities (respendable revenue). This could occur again in the coming fiscal years.

Actual human resources

Human resources summary for Programs and Internal Services (full‑time equivalents)
Programs and Internal Services 2015–16 Actual full-time equivalents 2016–17 Actual full-time equivalents 2017–18
Planned full-time equivalents
2017–18 Actual full-time equivalents 2018–19 Planned full-time equivalents 2019–20 Planned full-time equivalents
Canadian Content Creation 118 115 112 110 114 114
Connection to the Communication System 139 133 147 130 134 134
Protection Within the Communication System 80 83 83 80 82 82
Subtotal 337 331 342 320 330 330
Internal Services 113 129 133 129 133 133
Total 450 460 475 449 463 463

The decrease in full-time equivalents between fiscal years 2016–17 and 2017–18 is attributable to the departure of a number of employees, which was partially offset by new hiring, bringing the number of full-time equivalents to the 2015–16 level.

Expenditures by vote

For information on the CRTC’s organizational voted and statutory expenditures, consult the Public Accounts of Canada 2017–2018.Endnote xix

Government of Canada spending and activities

Information on the alignment of the CRTC’s spending with the Government of Canada’s spending and activities is available in the GC InfoBase.xviii

Financial statements and financial statements highlights

Financial statements

The CRTC’s financial statements (unaudited) for the year ended March 31, 2018, are available on the departmental website.Endnote xx

Financial statements highlights

Condensed Statement of Operations (unaudited) for the year ended March 31, 2018 (dollars)
Financial information 2017–18
Planned
results
2017–18
Actual
results
2016–17
Actual
results
Difference (2017–18 Actual results minus 2017–18 Planned results) Difference (2017–18 Actual results minus 2016–17 Actual results)
Total expenses 67,109,000 68,970,000 64,769,000 1,861,000 4,201,000
Total revenues 47,745,000 51,560,000 47,685,000 3,815,000 3,875,000
Net cost of operations before government funding and transfers 19,364,000 17,410,000 17,084,000 -1,954,000 326,000

Note: These figures are net departmental revenues and do not include the revenues collected on behalf of the Government of Canada, which totalled $119.3 million for 2017–18.

Revenues

Revenues collected in 2017–18 totalled $170.9 million ($119.3 million plus $51.6 million), a net decrease of $0.7 million when compared to the total revenues collected in 2016-17. The decrease is attributable mainly to a decrease in miscellaneous revenues.

Expenses

Expenses in 2017–18 totalled $69.0 million, an increase of $4.2 million when compared to total expenses in 2016–17. The increase is attributable mainly to salary increases due to the ratification of collective agreements, including retroactive payments dating back to 2014–15.

Condensed Statement of Financial Position (unaudited) as of March 31, 2018 (dollars)
Financial information 2017–18 2016–17 Difference
(2017–18 minus
2016–17)
Total net liabilities 11,146,000 9,843,000 1,303,000
Total net financial assets 7,298,000 6,015,000 1,283,000
Departmental net debt 3,848,000 3,828,000 20,000
Total non‑financial assets 4,297,000 3,140,000 1,157,000
Departmental net financial position 449,000 -688,000 1,137,000

Assets

Assets in 2017–18 totalled $11.6 million, a net increase of $2.4 million when compared to total assets in 2016–17. The increase is attributable mainly to increases in the amount due from the Consolidated Revenue Fund and in tangible capital assets.

Liabilities

Liabilities in 2017-18 totalled $11.1 million, a net increase of $1.3 million when compared to total liabilities in 2016–17. The increase is mainly attributable to increases in accounts payable and in accrued liabilities.

Supplementary information

Corporate information

Organizational profile

Appropriate minister: The Honourable Pablo Rodriguez, Minister of Canadian Heritage and Multiculturalism, P.C., M.P.

Institutional head: Ian Scott, Chairman and Chief Executive Officer

Ministerial portfolio: Canadian Heritage

Enabling instrument:

Year of incorporation / commencement: 1968

Reporting framework

The CRTC’s Strategic Outcome and Program Alignment Architecture of record for 2017–18 are shown below.

  1. 1. Strategic Outcome: Canadians have access to a world-class communication system
    1. 1.1 Program: Canadian Content Creation
      1. 1.1.1 Sub‑Program: Diverse Canadian Content
      2. 1.1.2 Sub‑Program: Compelling Canadian Content
    2. 1.2 Program: Connection to the Communication System
      1. 1.2.1 Sub‑Program: Quality Communication Services
      2. 1.2.2 Sub‑Program: Affordable Communication Services
    3. 1.3 Program: Protection Within the Communication System
      1. 1.3.1 Sub‑Program: Safety-Enhancing Communication Services
      2. 1.3.2 Sub‑Program: Unsolicited Commercial Communications
    4. Internal Services

Supporting information on lower-level programs

Supporting information on lower‑level programs is available on the GC InfoBase.xviii

Supplementary information tables

The following supplementary information tables are available on the CRTC’s website:Endnote xxvii

Federal tax expenditures

The tax system can be used to achieve public policy objectives through the application of special measures such as low tax rates, exemptions, deductions, deferrals and credits. The Department of Finance Canada publishes cost estimates and projections for these measures each year in the Report on Federal Tax Expenditures.Endnote xxxi This report also provides detailed background information on tax expenditures, including descriptions, objectives, historical information and references to related federal spending programs. The tax measures presented in this report are the responsibility of the Minister of Finance.

Organizational contact information

CRTC Central Office

Les Terrasses de la Chaudière
Central Building
1 Promenade du Portage
Gatineau, Quebec J8X 4B1

or

Ottawa, Ontario K1A 0N2

In Canada:
Toll-free: 1-877-249-CRTC (2782)
Toll-free TTY line: 1-877-909-CRTC (2782)

Outside Canada:
819-997-0313
TTY line: 819-994-0423

Fax: 819-994-0218

Website: https://www.crtc.gc.ca

Appendix: definitions

Appropriation
Any authority of Parliament to pay money out of the Consolidated Revenue Fund.
Budgetary expenditures
Operating and capital expenditures; transfer payments to other levels of government, organizations or individuals; and payments to Crown corporations.
Departmental Plan
A report on the plans and expected performance of an appropriated department over a three‑year period. Departmental Plans are tabled in Parliament each spring.
Departmental Results Report
A report on an appropriated department’s actual accomplishments against the plans, priorities and expected results set out in the corresponding Departmental Plan.
Evaluation
In the Government of Canada, the systematic and neutral collection and analysis of evidence to judge merit, worth or value. Evaluation informs decision making, improvements, innovation and accountability. Evaluations typically focus on programs, policies and priorities and examine questions related to relevance, effectiveness and efficiency. Depending on user needs, however, evaluations can also examine other units, themes and issues, including alternatives to existing interventions. Evaluations generally employ social science research methods.
Experimentation
Activities that seek to explore, test and compare the effects and impacts of policies, interventions and approaches, to inform evidence-based decision-making, by learning what works and what does not.
Full‑time equivalent
A measure of the extent to which an employee represents a full person‑year charge against a departmental budget. Full‑time equivalents are calculated as a ratio of assigned hours of work to scheduled hours of work. Scheduled hours of work are set out in collective agreements.
Gender-based analysis plus (GBA+)
An analytical approach used to assess how diverse groups of women, men and gender-diverse people may experience policies, programs and initiatives. The “plus” in GBA+ acknowledges that the gender-based analysis goes beyond biological (sex) and socio-cultural (gender) differences. We all have multiple identity factors that intersect to make us who we are; GBA+ considers many other identity factors, such as race, ethnicity, religion, age, and mental or physical disability. Examples of GBA+ processes include using data disaggregated by sex, gender and other intersecting identity factors in performance analysis, and identifying any impacts of the program on diverse groups of people, with a view to adjusting these initiatives to make them more inclusive.
Government-wide priorities
For the purpose of the 2017–18 Departmental Results Report, those high-level themes outlining the government’s agenda in the 2015 Speech from the Throne, namely: Growth for the Middle Class; Open and Transparent Government; A Clean Environment and a Strong Economy; Diversity is Canada’s Strength; and Security and Opportunity.
Horizontal initiative
An initiative where two or more departments are given funding to pursue a shared outcome, often linked to a government priority.
Management, Resources and Results Structure
A comprehensive framework that consists of an organization’s inventory of programs, resources, results, performance indicators and governance information. Programs and results are depicted in their hierarchical relationship to each other and to the Strategic Outcome(s) to which they contribute. The Management, Resources and Results Structure is developed from the Program Alignment Architecture.
Non‑budgetary expenditures
Net outlays and receipts related to loans, investments and advances, which change the composition of the financial assets of the Government of Canada.
Performance
What an organization did with its resources to achieve its results, how well those results compare to what the organization intended to achieve, and how well lessons learned have been identified.
Performance indicator
A qualitative or quantitative means of measuring an output or outcome, with the intention of gauging the performance of an organization, program, policy or initiative respecting expected results.
Performance reporting
The process of communicating evidence‑based performance information. Performance reporting supports decision making, accountability and transparency.
Plan
The articulation of strategic choices, which provides information on how an organization 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 up to the expected result.
Planned spending

For Departmental Plans and Departmental Results Reports, planned spending refers to those amounts that receive Treasury Board approval by February 1. Therefore, planned spending may include amounts incremental to planned expenditures presented in the 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.

Priority
A plan or project that an organization has chosen to focus and report on during the planning period. Priorities represent the things that are most important or what must be done first to support the achievement of the desired Strategic Outcome(s) or Departmental Results.
Program
A group of related resource inputs and activities that are managed to meet specific needs and to achieve intended results and that are treated as a budgetary unit.
Program Alignment Architecture
A structured inventory of an organization’s programs depicting the hierarchical relationship between programs and the Strategic Outcome(s) to which they contribute.
Result
An external consequence attributed, in part, to an organization, policy, program or initiative. Results are not within the control of a single organization, policy, program or initiative; instead they are within the area of the organization’s influence.
Statutory expenditures
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.
Strategic Outcome
A long‑term and enduring benefit to Canadians that is linked to the organization’s mandate, vision and core functions.
Sunset program
A time‑limited program that does not have an ongoing funding and policy authority. When the program is set to expire, a decision must be made whether to continue the program. In the case of a renewal, the decision specifies the scope, funding level and duration.
Target
A measurable performance or success level that an organization, program or initiative plans to achieve within a specified time period. Targets can be either quantitative or qualitative.
Voted expenditures
Expenditures that Parliament approves annually through an Appropriation Act. The Vote wording becomes the governing conditions under which these expenditures may be made.
Date modified: