Debts, Obligations and Claims Written Off or Forgiven

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The types of approval/authority for the write‑off or forgiveness (including waiver and remission) of debts, obligations and claims are as follows:

  1. Ministerial approval represents authority given to Ministers under the Financial Administration Act (FAA) or other Acts of Parliament as described in (i)(a), (b) and (c) — 
    1. Section 25(1) of the FAA gives Ministers, through Treasury Board regulations, general authority to approve the write‑off of any debt, obligation or claim other than accountable advances or overpayments of salaries, wages, or employment‑related allowances that would not result in a charge to an appropriation.
    2. Section 155.1(4) of the FAA gives Ministers, through Treasury Board regulations, authority to waive interest on overdue amounts owing to Her Majesty and to waive administrative charges for dishonoured instruments (e.g. NSF cheques) imposed under section 155.1 of the FAA.
    3. Other Acts of Parliament (e.g. Bankruptcy and Insolvency Act) give Ministers general authority to approve the write‑off or forgiveness of specific debts, obligations or claims.
  2. Treasury Board approval — Section 25(1) of the FAA, through Treasury Board regulations, allows a Minister, with specific Treasury Board approval, to write‑off any debt, obligation or claim arising from accountable advances or overpayments of salaries, wages or employment‑related allowances that would not result in a charge to an appropriation.
  3. Governor in Council and Parliamentary authority — 
    1. Section 23(2.1) of the FAA states that the Governor in Council may, on the recommendation of the Treasury Board, remit any other debt, including any interest paid or payable thereon, where the Governor in Council considers that the collection of the other debt is unreasonable or unjust or that it is otherwise in the public interest to remit the other debt.
    2. Section 24.1 of the FAA requires that where a debt or obligation included in the Statement of Financial Position is to be forgiven, and which would result in a charge to an appropriation, the amount to be forgiven must be authorized pursuant to an Act of Parliament, including an Appropriation Act.
    3. Section 25(2) of the FAA requires that where a debt, obligation or claim included in the Statement of Financial Position is to be written off, and which would result in a charge to an appropriation, the amount to be written off must be authorized by Parliament as a budgetary expenditure in an Appropriation Act or some other Act.

The following codes are used:

Code

  • A Write-off
  • B Forgiveness
  • C Remission
  • D Waiver
Table Summary

The table presents debts, obligations and claims written off or forgiven and consists of eleven columns. The first column presents, by ministry, departments and organizations that have debts, obligations and claims written off or forgiven (including waivers and remissions) under each legislation providing the authority for approval. For each department and organization, the second column presents the codes used to identify the four categories of information reported which are Write‑offs, Forgiveness, Remissions and Waivers. The third and fourth columns present the number of ministerial approvals and associated amount. The fifth and sixth columns present the number of Treasury Board approvals and associated amount. The seventh, eighth, and ninth columns present the vote number or act, the number of approvals under the Governor in Council and Parliamentary authority and associated amount. The tenth and eleventh columns present the total number of approvals and the total amount of debts, obligations and claims written off and forgiven for each department and organization. A total line is presented after the last organization reported. Under the total line, the information is summarized by category of information. There are totals at the end of the table.

Description Ministerial approval Treasury Board approval Governor in Council and Parliamentary authority Total
CodeLink to footnote 1 Number Amount
($)
Number Amount
($)
Vote number or Act Number Amount
($)
Number Amount
($)
Financial Administration Act —                    
Agriculture and Agri‑Food                    
Department A 1,703 50,809,884           1,703 50,809,884
Canadian Grain Commission A 2 706           2 706
Atlantic Canada Opportunities Agency                    
Department A/D 130 23,815,702           130 23,815,702
Canada Revenue Agency A 959,124 2,866,113,582           959,124 2,866,113,582
Canadian Heritage                    
Department A 8 866,285           8 866,285
Citizenship and Immigration                    
Department A/C 134 160,934     Link to footnote a 169 24,740 303 185,674
Immigration loans A         7b 1,295 1,116,573 1,295 1,116,573
Immigration and Refugee Board of Canada D 1 1           1 1
Economic Development Agency of Canada for the Regions of Quebec A 31 2,200,592           31 2,200,592
Employment and Social Development                    
Department A/D 17,737 119,371,685     7c 62,381 287,430,643 80,118 406,802,328
Environment                    
Department A/D 1,079 49,081           1,079 49,081
Finance                    
Department C         Link to footnote a 1 136,000,000 1 136,000,000
Financial Transactions and Reports Analysis Centre of Canada A 1 9,046           1 9,046
Office of the Superintendent of Financial Institutions A 20 85,321           20 85,321
Fisheries and Oceans                    
Department A/C/D 183 31,359     Link to footnote a 2 137,150 185 168,509
Foreign Affairs, Trade and Development                    
Department A/B 20 734,110     (S) 1 47,612,029 21 48,346,139
Health                    
Department A 59 282,432           59 282,432
Canadian Food Inspection Agency A 117 196,799           117 196,799
Public Health Agency of Canada A 3 4,236           3 4,236
Indian Affairs and Northern Development                    
Department A 1 193,928           1 193,928
Industry                    
Department A/D 246 2,667,023           246 2,667,023
Federal Economic Development Agency for Southern Ontario A 5 429,609           5 429,609
National Research Council of Canada A 25 1,007,163           25 1,007,163
Statistics Canada A/D 52 1,663           52 1,663
Justice                    
Department C         Link to footnote a 63,957 5,163,202 63,957 5,163,202
Canadian Human Rights Commission A 10 38,000           10 38,000
Courts Administration Service A 6 2,042           6 2,042
Registrar of the Supreme Court of Canada A 1 75           1 75
National Defence                    
Department A 140 468,421           140 468,421
Natural Resources                    
Department A/D 128 51,903           128 51,903
Canadian Nuclear Safety Commission A 7 7,037           7 7,037
Privy Council Office                    
Office of the Chief Electoral Officer A 5 5,430           5 5,430
Public Safety and Emergency Preparedness                    
Canada Border Services Agency A 799 26,780,180           799 26,780,180
Canadian Security Intelligence Service D 10 279           10 279
Correctional Service of Canada A 361 10,624           361 10,624
CORCAN Revolving Fund A 1 30,952           1 30,952
Royal Canadian Mounted Police A 4 12,900           4 12,900
Public Works and Government Services                    
Department A/D 35 243,144           35 243,144
Transport                    
Department A 48 10,537           48 10,537
Veterans Affairs                    
Department A 405 1,828,789           405 1,828,789
Western Economic Diversification A 2 3,149,012           2 3,149,012
Subtotal   982,643 3,101,670,466       127,806 477,484,337 1,110,449 3,579,154,803
Bankruptcy and Insolvency Act —                    
Canada Revenue Agency A 35,020 474,243,656           35,020 474,243,656
Economic Development Agency of Canada for the Regions of Quebec A 22 3,936,680           22 3,936,680
Transport                    
Department A 11 100,234           11 100,234
Subtotal   35,053 478,280,570           35,053 478,280,570
Canada Small Business Financing Act —                    
Industry                    
Department A 795 50,929,023           795 50,929,023
Canada Student Financial Assistance Act —                    
Employment and Social Development                    
Department B 269,865 209,757,495           269,865 209,757,495
Canada Student Loans Act —                    
Employment and Social Development                    
Department B 84 37,163           84 37,163
Canadian Food Inspection Agency Act —                    
Health                    
Canadian Food Inspection Agency C 18,537 1,396,970           18,537 1,396,970
Canadian Forces Members and Veterans Re‑Establishment and Compensation Act —                    
Veterans Affairs                    
Department B 59 1,096,942           59 1,096,942
Canadian Forces Superannuation Act —                    
National Defence                    
Department C 42 307,003           42 307,003
Customs Act —                    
Public Safety and Emergency Preparedness                    
Canada Border Services Agency B 275 4,369,661           275 4,369,661
Department of Veterans Affairs Act —                    
Veterans Affairs                    
Department B 10 19,811           10 19,811
Employment Insurance Act —                    
Employment and Social Development                    
Department A/B 15,455 10,368,636           15,455 10,368,636
Excise Tax Act —                    
Canada Revenue AgencyLink to footnote 2 B 10,602 54,215,995           10,602 54,215,995
Immigration and Refugee Protection Act —                    
Citizenship and Immigration                    
Department D 5 1,610           5 1,610
Income Tax Act —                    
Canada Revenue AgencyLink to footnote 2 B/D 389,675 511,468,979           389,675 511,468,979
Office of the superintendent of Financial institutions Act —                    
Office of the Superintendent of Financial Institutions A 19 69,260           19 69,260
Old Age Security Act —                    
Employment and Social Development                    
Department C 3,929 4,414,112           3,929 4,414,112
Parliament of Canada Act —                    
Parliament                    
The Senate A     2 1,536       2 1,536
Pension Act —                    
Veterans Affairs                    
Department B 68 573,016           68 573,016
War Veterans Allowance Act —                    
Veterans Affairs                    
Department B 5 20,972           5 20,972
Total   1,727,121 4,428,997,684 2 1,536   127,806 477,484,337 1,854,929 4,906,483,557
Summary —                    
Write‑offs A 1,032,852 3,641,220,484 2 1,536   63,676 288,547,216 1,096,530 3,929,769,236
Forgiveness B 376,264 506,685,974       1 47,612,029 376,265 554,298,003
Remissions C 22,508 6,118,085       64,129 141,325,092 86,637 147,443,177
Waivers D 295,497 274,973,141           295,497 274,973,141
Subtotal   1,727,121 4,428,997,684 2 1,536   127,806 477,484,337 1,854,929 4,906,483,557

Footnotes

Footnote a

Order in Council remissions of other debts as defined in section 23(2.1) of the FAA. Additional details regarding remissions of taxes, fees, penalties and other debts are provided beginning on page 2.3 of this section.

Return to footnote a referrer

Footnote 1

See the above table introduction for code descriptions.

Return to footnote1 referrer

Footnote 2

Forgiveness related to the Fairness Package that emanates from the identified statutes.

Return to footnote2 referrer

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