The history of Canada's Receiver General

Throughout its long history, the role and function of the Receiver General for Canada has remained almost unchanged, despite being interchanged amongst other government departments. The Receiver General has played the role of the Government’s Accountant, Treasurer and Custodian since the very beginning and formation of our country. The Minister of Public Works and Government Services Canada serves as the current Receiver General for Canada, by managing the operations of the federal treasury and ensuring the integrity of the Consolidated Revenue Fund and the preparation of the Public Accounts of Canada. As you can see, it's quite an important position and one of great responsibility with all the history that surrounds it! Read on to learn more about the historic role the Receiver General played and continues to play to this day.

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Infographic: 250th anniversary - Quick facts and milestones

Records of historical value

The photos below are digital enhancements of archived documents from the National Currency Collection of the Bank of Canada. Click on a thumbnail to view a larger image of the photo with an explanation of the image.

Receiver General is formed

In 1763, James Murray was appointed by King George III as Governor of the Province of Quebec. On September 14, 1764, Governor James Murray appointed his kinsman, Walter Murray, to be the first Receiver General for the Province of Quebec.

Two men dispute

In June 1766, the Hon. Thomas Mills arrived in Quebec City with the Commission from the King. The following month he took up office as the Receiver General, succeeding Mr. Walter Murray.

A month later, Paulus Æmilius Irving, was sworn in as the new Governor of the Province of Quebec. However, since both men had commissions from the King, a dispute soon arose over who would administer the colony’s finances.

A solution was found when Hector T. Cramahé was appointed Acting Receiver General on August 15, 1767 via a Governor's warrant to resolve the conflict.

Canada is divided in two and united as one

In 1791, a Constitutional Act separated the province of Quebec into two: Upper and Lower Canada. The Receiver General continued as Treasurer for both provinces. The Act allowed the Public Accounts to be presented for the first time in 1795 to the entire Assembly of Lower Canada. However, this was informative only and allowed no debate, since control remained with London.

The Assembly of Lower Canada tried to establish its right to vote on Provincial expenditures in 1810, but did not succeed in doing so. In 1828, the Canada Committee of the British parliament was formed to investigate the complaint regarding control over provincial expenditures.

The Union Act was passed in 1840. Upper and Lower Canada were re-united to form the Province of Canada.

Changes to the Receiver General

In 1930, Prime Minister Bennett, requested the state of financial affairs for the Government of Canada. For two years, no one was able to provide an accurate accounting.

In 1932, major amendments to the Consolidated Revenue and Audit Act replaced the LoC system with drafts, also called Comptroller of the Treasury Cheques. The Auditor General no longer had the authority to issue public money, nor to reimburse the banks, as this was moved under the direction of the Comptroller of the Treasury. The Receiver General was delegated the responsibility of maintaining one accounting system for Government.

The Receiver General today

The Financial Administration Act was amended in 1969. The Comptroller of the Treasury was abolished and the Receiver General assumed the treasury functions once again. The Receiver General separated from the Department of Finance to become part of the newly created Ministry of Supply and Services (which later became Public Works and Government Services Canada (PWGSC)).

In 1990, the Receiver General initiated the first direct deposit channel for payments to Canadians. The Standard Payment System was created to replace 30 payment systems in 1995, and in 2004 the Government Banking System was developed to handle the inflow and outflow of cash to the Consolidated Revenue Fund.

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Receiver Generals Department, Ottawa, 11th May 1846, This is to Certify that The Hon. The Receiver General in trust for the Imperial Insurance Co. of London, England, holds Eight hundred dollars of Canada Dominion Stock at this date which Stock is transferable on the Book in which the same is inscribed only by The Hon. Receiver General ______ or Attorney duly constituted.

This Certificate is not negotiable by endorsement or otherwise nor is its surrender necessary when transfer is required to be made $800.00

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Frederick Haldimand Captain General and Governor in chief of the province of Quebec, General and Commander in chief of his Majefty’s forces in the faid province, and the frontiers thereof, &c. &c. &c.

To Henry Caldwell Esq. Acting Receiver General for the faid province.

You are hereby directed and required out of fuch monies as are in, or fhall come to your hands for defraying the expenses of the civil government of this province, to pay or caufe to be paid to David Lyne, Esq. Clerk of the Peace for the District of Quebec the sum of thirty four pounds fifteen shilling one penny sterling for his allowance in lieu of fees and his disbursements from the 11th April to the 26th October 1784.

for which this with your acquittance or the faid David Lyne, his executors, adminiftrators or affigns, fhall be your fufficient warrant and difcharge.

Given under my hand at the Caftle of St.Lewis, in the city of Quebec, the 26th day of October 1784

Fred Haldimand
By his Excellency's Command Signed Alex Gray A.C.C.

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Francis Gore, Esquire, Lieut. Governor of the Province of Upper-Canada, &c. &c.

To John McGill, Esquire, Receiver General of the said Province,

You are hereby directed and required, out of such Monies as are in, or shall come to your hands for defraying the Civil Expenditure of this Province, to pay or cause to be paid unto Lieutenant Colonel Duncan Cameron, My Provincial Aide de camp or to his Assigns the Sum of Ninety Seven Pounds Thirteen Shillings and Nine Pounds. Province Currency, to reimburse him so much paid for Our hundred and thirty and a quarter cords of fire wood furnished for the use of the Government House, at fifteen Shillings per cord, between the first of January last and this date. Pursuant to an Act drafted by the Provincial Parliament in the 57th Year of his Majesty's reign, entitled an Act Granting to His Majesty a Sum of Money for Certain Purposes therein mentioned.

And for your so doing, this, with the acquittance of the said Lieutenant Colonel Duncan Cameron or his Assignee, shall be your sufficient warrant and discharge.

Given under my hand at ..... this thirteen day of May 1817, Francis Gore, Lieut. Governor

By His Excellency's Command, signed ......

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Sir Peregrine Maitland, Knight Commander of the Most Honorable Military Order of the Bath, Lieutenant Governor of the Province of Upper-Canada, and Major General Commanding His Majesty’s Forces thereis,

To the Honorable John Henry Dunn

Receiver General of the said Province.

You are hereby Directed and Required, out of such Monies as are in, or shall come to your Hands for defraying the Civil Expenditure of this Province, to pay or cause to be paid unto

Samuel Ridout Esquire

Sheriff of the Home District

or to his Assigns, the sum of Forty pounds Currency bring to enable him to pay the rest of the House occupied by the Court of the Kings Bench for the year under the 23rd October 1823 – which you will charge against the fund appropriate by an Act of the Provincial Parliament drafted in the 4th year of His Majesty’s Reign Chapter 12

And for your so doing this with the Acquittance of the said Samuel Ridout Esquire or his Assigns, shall be your sufficient Warrant and Discharge. Given under my Hand at ...... this 24th Day of October 1823

By His Excellency's Command.

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No. 936 Province of Canada

£108.41 By Receiver General’s Office

Toronto, Feb 1850

Received from P.M. Donald Esq. Treasurer E.D. Cornwall One hundred & Eight Pounds 4/1Gy

By deposit in the Bank of Montreal (two deposits)

As per advice and Certificates contained in his Letter of the 2 Inst which sum is placed to his Credit on account of the following Revenues:

"Lunatic Asylum Funds"

Signed ..... Dy Insp. General } E.F. Taché Receiver Gen.

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1879-1896 Iron/brass press seal

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Frederick Haldimand Captain General and Governor in chief of the province of Quebec, General and Commander in chief of his Majefty’s forces in the faid province, and the frontiers thereof, &c. &c. &c.

To Henry Caldwell Esq. Acting Receiver General for the faid province.

You are hereby directed and required out of fuch monies as are in, or fhall come to your hands for defraying the expenses of the civil government of this province, to Reimburse Yourself the Sum of One hundred and thirty five pounds sixteen shillings and four pence sterling distributed by you on small charities by my Order from the Eight July to the 20th October 1784 for which this with your acquittance or the acquittance of your executors, adminiftrators or affigns, fhall be your fufficient warrant and difcharge.

Given under my hand at the Caftle of St.Lewis, in the city of Quebec, the 1st day of November 1784

Fred Haldimand

By his Excellency's Command Signed Alex Gray A.C.C.

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