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 follows:
    • 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.
    • 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.
    • Other Acts of Parliament (e.g. Bankruptcy Act 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
    • 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.
    • 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.
    • 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:

Codes

  1. Write-off
  2. Forgiveness
  3. Remission
  4. 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 row is presented after the last organization reported. Under the total row, the information is summarized by category of information. There are totals at the end of the table.

Debts, obligations and claims written off or forgiven
(in dollars)

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
Agriculture and Agri-Food A 520 52,766,956 520 52,766,956
Canadian Heritage
Canadian Heritage A 2 7,798 2 7,798
Canadian Radio-television and Telecommunications Commission A 5 40,911 5 40,911
Library and Archives of Canada A 15 1,551 15 1,551
Environment and Climate Change
Environment A 1 8,137 1 8,137
Parks Canada Agency A 43 145,572 43 145,572
Families, Children and Social Development
Employment and Social Development A/D 20,978 139,174,761 7c / 9c 33,963 172,107,292 54,941 311,282,053
Finance
Financial Consumer Agency of Canada A 4 5,000 4 5,000
Financial Transactions and Reports Analysis Centre of Canada A 5 80,521 5 80,521
Fisheries, Oceans and the Canadian Coast Guard
Fisheries and Oceans A/C/D 131 95,319 Link to footnote 2 1 43,400 132 138,719
Global Affairs
Foreign Affairs, Trade and Development A 5 468,296 5 468,296
Health
Health A 65 1,882,373 65 1,882,373
Canadian Food Inspection Agency A 96 118,235 96 118,235
Public Health Agency of Canada A 4 245,224 4 245,224
Immigration, Refugees and Citizenship
Citizenship and Immigration A/C 188 956,279 Link to footnote 2 23,480 2,350,310 23,668 3,306,589
Indigenous and Northern Affairs
Indian Residential Schools Truth and Reconciliation Commission A 2 2,283 2 2,283
Innovation, Science and Economic Development
Industry A/D 169 19,566,220 169 19,566,220
Atlantic Canada Opportunities Agency A/D 106 18,101,810 106 18,101,810
Canadian Northern Economic Development Agency A 2 1,691 2 1,691
Economic Development Agency of Canada for the Regions of Quebec A 8 759,729 8 759,729
Federal Economic Development Agency for Southern Ontario A 4 5,632,237 4 5,632,237
National Research Council of Canada A 142 414,012 142 414,012
Statistics Canada A/D 39 3,538 39 3,538
Western Economic Diversification A 1 660,159 1 660,159
Justice
Justice C Link to footnote 2 63,339 4,963,238 63,339 4,963,238
Canadian Human Rights Commission A 2 4,655 2 4,655
Courts Administration Service A 2 5,700 2 5,700
Office of the Director of Public Prosecutions A 3 1,104 3 1,104
Office of the Information and Privacy Commissionners of Canada A 1 934 1 934
National Defence
National Defence A 87 585,879 87 585,879
National Revenue
Canada Revenue Agency A 910,978 2,383,040,286 910,978 2,383,040,286
Natural Resources
Natural Resources D 63 1,961 63 1,961
Canadian Nuclear Safety Commission A 8 11,502 8 11,502
Public Safety and Emergency Preparedness
Canada Border Services Agency A 7,527 2,121,275 7,527 2,121,275
Canadian Security Intelligence Service A/D 16 43,679 16 43,679
Correctional Service of Canada A 138 13,496 138 13,496
Public Services and Procurement
Public Works and Government Services A/D 16 163,954 16 163,954
Real Property Services Revolving Fund A/D 3 1,630 3 1,630
Translation Bureau Revolving Fund A 1 1,053 1 1,053
Superannuation A 38 520,000 38 520,000
Transport
Transport A 246 149,606 246 149,606
Treasury Board
Secretariat D 1 15 1 15
Veterans Affairs
Veterans Affairs A 268 1,147,252 268 1,147,252
Subtotal 941,933 2,628,952,593 120,783 179,464,240 1,062,716 2,808,416,833
Bankruptcy and Insolvency Act
Innovation, Science and Economic Development
Economic Development Agency of Canada for the Regions of Quebec A 26 14,764,515 26 14,764,515
National Revenue
Canada Revenue Agency A 33,797 350,289,641 33,797 350,289,641
Transport
Transport A 13 62,538 13 62,538
Subtotal 33,836 365,116,694 33,836 365,116,694
Canada Small Business Financing Act
Innovation, Science and Economic Development
Industry A 992 68,330,038 992 68,330,038
Canada Student Financial Assistance Act
Families, Children and Social Development
Employment and Social Development B 295,619 238,236,858 295,619 238,236,858
Canada Student Loans Act
Families, Children and Social Development
Employment and Social Development B 70 34,696 70 34,696
Canadian Food Inspection Agency Act
Health
Canadian Food Inspection Agency C 12,426 1,061,204 12,426 1,061,204
Canadian Forces Members and Veterans Re-Establishment and Compensation Act
Veterans Affairs
Veterans Affairs B 109 1,964,254 109 1,964,254
Canadian Forces Superannuation Act
National Defence
National Defence C 10 86,661 10 86,661
Customs Act
Public Safety and Emergency Preparedness
Canada Border Services Agency B 155 2,538,138 155 2,538,138
Department of Veterans Affairs Act
Veterans Affairs
Veterans Affairs B 3 8,018 3 8,018
Employment Insurance Act
Families, Children and Social Development
Employment and Social Development A/B 187,873 108,346,117 187,873 108,346,117
Excise Tax Act
National Revenue
Canada Revenue AgencyLink to footnote 3 B 11,011 72,504,460 11,011 72,504,460
Income Tax Act
National Revenue
Canada Revenue AgencyLink to footnote 3 B/D 414,116 681,059,746 414,116 681,059,746
Office of the Superintendent of Financial Institutions Act
Finance
Office of the Superintendent of Financial Institutions A 8 6,650 8 6,650
Old Age Security Act
Families, Children and Social Development
Employment and Social Development C 8,483 4,097,041 8,483 4,097,041
Pension Act
Public Safety and Emergency Preparedness
Royal Canadian Mounted Police C 33 221,649 33 221,649
Veterans Affairs
Veterans Affairs B 78 377,626 78 377,626
Subtotal 111 599,275 111 599,275
Total 1,906,755 4,172,942,443 120,783 179,464,240 2,027,538 4,352,406,683
Summary
Write-offs A 1,164,399 3,170,648,219 33,963 172,107,292 1,198,362 3,342,755,511
Forgiveness B 368,775 687,545,637 368,775 687,545,637
Remissions C 20,952 5,466,555 86,820 7,356,948 107,772 12,823,503
Waivers D 352,629 309,282,032 352,629 309,282,032
Total 1,906,755 4,172,942,443 120,783 179,464,240 2,027,538 4,352,406,683

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