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. (e.g. NSF cheques) imposed under section 155.1 of the FAA
    • 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
    • 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

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
Department of Agriculture and Agri-Food A 673 79,653,750 673 79,653,750
Canadian Heritage
Department of Canadian Heritage A 5 145,678 5 145,678
Canadian Radio-television and Telecommunications Commission A 11 19,472 11 19,472
Environment and Climate Change
Department of the Environment A/D 174 96,701 174 96,701
Parks Canada Agency A 64 120,973 64 120,973
Families, Children and Social Development
Department of Employment and Social Development A/D 15,579 88,802,665 7c 32,082 174,802,163 47,661 263,604,828
Finance
Financial Transactions and Reports Analysis Centre of Canada A 4 396,689 4 396,689
Office of the Superintendent of Financial Institutions A 3 3,108 3 3,108
Fisheries, Oceans and the Canadian Coast Guard
Department of Fisheries and Oceans A/C/D 191 85,926 Link to footnote 2 1 43,400 192 129,326
Global Affairs
Department of Foreign Affairs, Trade and Development A/B 15 32,209 17c / S 2 57,956,037 17 57,988,246
Health
Department of Health A/D 127 1,400,222 127 1,400,222
Canadian Food Inspection Agency A 54 95,380 54 95,380
Public Health Agency of Canada A 29 442,568 29 442,568
Immigration, Refugees and Citizenship
Department of Citizenship and Immigration A/C 257 49,817 Link to footnote 2 / 7c 2,783 1,963,279 3,040 2,013,096
Indigenous and Northern Affairs
Department of Indian Affairs and Northern Development A 71 5,801,923 71 5,801,923
Innovation, Science and Economic Development
Department of Industry A/D 149 13,328,055 149 13,328,055
Atlantic Canada Opportunities Agency A/D 80 21,593,006 80 21,593,006
Canadian Northern Economic Development Agency A 1 8,057 1 8,057
Economic Development Agency of Canada for the Regions of Quebec A/D 29 4,022,544 29 4,022,544
Federal Economic Development Agency for Southern Ontario A 9 7,645,945 9 7,645,945
National Research Council of Canada A 27 391,626 27 391,626
Natural Sciences and Engineering Research Council A 6 26,204 6 26,204
Statistics Canada A/D 43 5,411 43 5,411
Justice
Department of Justice C Link to footnote 2 60,416 4,428,932 60,416 4,428,932
Office of the Director of Public Prosecutions A 1 41,691 1 41,691
Registrar of the Supreme Court of Canada A 2 105 2 105
National Defence
Department of National Defence A/C 239 367,444 Link to footnote 2 16,756 147,487,513 16,995 147,854,957
National Revenue
Canada Revenue Agency A 1,038,639 2,182,161,093 1,038,639 2,182,161,093
Natural Resources
Department of Natural Resources A/D 119 116,087 119 116,087
Canadian Nuclear Safety Commission A 4 19,686 4 19,686
Geomatics Canada Revolving Fund A 3 5,636 3 5,636
Public Safety and Emergency Preparedness
Department of Public Safety and Emergency Preparedness A 5 163,825 5 163,825
Canada Border Services Agency A 244 32,156,939 244 32,156,939
Canadian Security Intelligence Service D 8 257 8 257
CORCAN Revolving Fund A 2 13,907 2 13,907
Correctional Service of Canada A 79 5,831 79 5,831
Public Services and Procurement
Department of Public Works and Government Services A 85 255,817 85 255,817
Transport
Department of Transport A 326 156,074 326 156,074
Veterans Affairs
Department of Veterans Affairs A 213 356,091 213 356,091
Subtotal 1,057,570 2,439,988,412 112,040 386,681,324 1,169,610 2,826,669,736
Apprentice Loans Act
Families, Children and Social Development
Department of Employment and Social Development B 24 1,043 24 1,043
Bankruptcy and Insolvency Act
Innovation, Science and Economic Development
Economic Development Agency of Canada for the Regions of Quebec A 13 3,879,046 13 3,879,046
National Revenue
Canada Revenue Agency A 33,342 358,734,281 33,342 358,734,281
Transport
Department of Transport A 15 77,274 15 77,274
Subtotal 33,370 362,690,601 33,370 362,690,601
Canada Small Business Financing Act
Innovation, Science and Economic Development
Department of Industry A 907 60,077,457 907 60,077,457
Canada Student Financial Assistance Act
Families, Children and Social Development
Department of Employment and Social Development B 311,649 287,461,027 311,649 287,461,027
Canada Student Loans Act
Families, Children and Social Development
Department of Employment and Social Development B 2,056 22,575,972 2,056 22,575,972
Canadian Food Inspection Agency Act
Health
Canadian Food Inspection Agency C 14,090 1,060,698 14,090 1,060,698
Canadian Forces Members and Veterans Re-Establishment and Compensation Act
Veterans Affairs
Department of Veterans Affairs B 40 862,258 40 862,258
Customs Act
Public Safety and Emergency Preparedness
Canada Border Services Agency D 205 2,874,242 205 2,874,242
Department of Veterans Affairs Act
Veterans Affairs
Department of Veterans Affairs B 49 54,246 49 54,246
Employment Insurance Act
Families, Children and Social Development
Department of Employment and Social Development A/B 101,103 63,649,064 101,103 63,649,064
Excise Tax Act
National Revenue
Canada Revenue AgencyLink to footnote 3 B 9,001 80,692,294 9,001 80,692,294
Immigration and Refugee Protection Act
Immigration, Refugees and Citizenship
Department of Citizenship and Immigration D 21 2,280 21 2,280
Income Tax Act
National Revenue
Canada Revenue AgencyLink to footnote 3 B/D 404,263 589,835,282 404,263 589,835,282
Office of the Superintendent of Financial Institutions Act
Finance
Office of the Superintendent of Financial Institutions A 9 6,950 9 6,950
Old Age Security Act
Families, Children and Social Development
Department of Employment and Social Development C 3,001 5,601,184 3,001 5,601,184
Parliament of Canada Act
Parliament
Senate A 7 508,243 7 508,243
Pension Act
Public Safety and Emergency Preparedness
Royal Canadian Mounted Police C 10 109,652 10 109,652
Veterans Affairs
Department of Veterans Affairs B 58 416,234 58 416,234
Subtotal 68 525,886 68 525,886
War Veterans Allowance Act
Veterans Affairs
Department of Veterans Affairs B 5 3,427 5 3,427
Total 1,937,438 3,918,470,566 112,040 386,681,324 2,049,478 4,305,151,890
Summary
Write-offs A 1,192,581 2,926,486,831 34,864 176,764,957 1,227,445 3,103,251,788
Forgiveness B 378,580 708,984,512 2 57,956,037 378,582 766,940,549
Remissions C 17,101 6,771,534 77,174 151,960,330 94,275 158,731,864
Waivers D 349,176 276,227,689 349,176 276,227,689
Total 1,937,438 3,918,470,566 112,040 386,681,324 2,049,478 4,305,151,890

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