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

    Ministerial approval represents authority given to Ministers under the Financial Administration Act or other Acts of Parliament as follows:
    • Section 25(1) of the Financial Administration Act 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 Financial Administration Act 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 (for example, Non-Sufficient Funds cheques) imposed under aforementioned section.
    • Other Acts of Parliament (for example, 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 Financial Administration Act, 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 Financial Administration Act 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 Financial Administration Act 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 Financial Administration Act 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 2.8
Debts, obligations and claims written off or forgiven
(in dollars)Links to footnote * in Table 2.8
Description CodeLinks to footnote 1 in Table 2.8 Ministerial approval Treasury Board approval Governor in Council and Parliamentary authority Total
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 158 21,300,574 – – – – – 158 21,300,574
Canadian Grain Commission A 7 9,939 – – – – – 7 9,939
Canadian Heritage
Department of Canadian Heritage A 10 338,987 – – – – – 10 338,987
Canadian Radio-television and Telecommunications Commission A/D 11 204,826 – – – – – 11 204,826
National Film Board A 114 122,999 – – – – – 114 122,999
Democratic Institutions
Office of the Chief Electoral Officer A 32 124,295 – – – – – 32 124,295
Employment and Workforce Development
Department of Employment and Social Development A/C/D 16,821 49,699,991 – – Links to footnote 2 in Table 2.8 3,812 87,197,278 20,633 136,897,269
Energy and Natural Resources
Department of Natural Resources A/D 64 12,849 – – – – – 64 12,849
Canadian Nuclear Safety Commission A 4 20,287 – – – – – 4 20,287
Environment and Climate Change
Department of the Environment A/D 32 5,962 – – – – – 32 5,962
Finance
Department of Finance A 112 132,323 – – – – – 112 132,323
Financial Consumer Agency of Canada A 1 2,015 – – – – – 1 2,015
Financial Transactions and Reports Analysis Centre of Canada A 3 372,636 – – – – – 3 372,636
Fisheries, Oceans and the Canadian Coast Guard
Department of Fisheries and Oceans A 8 396,496 – – – – – 8 396,496
Global Affairs
Department of Foreign Affairs, Trade and Development A/B 96 567,406 1 20,162,020 – – – 97 20,729,426
Health
Department of Health A 441 86,820 – – – – – 441 86,820
Canadian Food Inspection Agency A 39 10,763 – – – – – 39 10,763
Canadian Institutes of Health Research A 2 28,127 – – – – – 2 28,127
Immigration, Refugees and Citizenship
Department of Citizenship and Immigration A/C 4,280 1,065,888 – – Links to footnote 2 in Table 2.8 16,210 1,834,995 20,490 2,900,883
Indigenous Services
Department of Indigenous Services A 29 1,629,758 – – – – – 29 1,629,758
Innovation, Science and Industry
Department of Industry A/D 122 14,406,580 – – – – – 122 14,406,580
Atlantic Canada Opportunities Agency A/D 58 17,935,002 – – – – – 58 17,935,002
Department of Western Economic Diversification A 4 4,856,211 – – – – – 4 4,856,211
Federal Economic Development Agency for Northern Ontario A 3 4,329,251 – – – – – 3 4,329,251
Federal Economic Development Agency for Southern Ontario A 47 3,866,245 – – – – – 47 3,866,245
National Research Council of Canada A 5 179,697 – – – – – 5 179,697
Pacific Economic Development Agency of Canada A 1 156,389 – – – – – 1 156,389
Statistics Canada A/D 111 3,668 – – – – – 111 3,668
Justice
Department of Justice A/C 3 30,987 – – Links to footnote 2 in Table 2.8 55,240 4,458,031 55,243 4,489,018
Courts Administration Service A 1 4,450 – – – – – 1 4,450
Registrar of the Supreme Court of Canada A 1 90 – – – – – 1 90
National Defence
Department of National Defence A 340 364,996 – – – – – 340 364,996
Communications Security Establishment A 1 2,000 – – – – – 1 2,000
National Revenue
Canada Revenue Agency A 1,082,973 4,236,507,362 – – – – – 1,082,973 4,236,507,362
Parks Canada
Parks Canada Agency A/C 142 259,514 – – Links to footnote 2 in Table 2.8 177 978,384 319 1,237,898
Public Safety
Canada Border Services Agency A 9,682 3,117,153 – – – – – 9,682 3,117,153
Correctional Service of Canada A 80 1,416 – – – – – 80 1,416
Royal Canadian Mounted Police A/C/D 18 222,012 – – Links to footnote 2 in Table 2.8 82 2,961,293 100 3,183,305
Public Services and Procurement
Department of Public Works and Government Services A/D 761 4,027,613 – – – – – 761 4,027,613
Shared Services Canada A 1 1,664,349 – – – – – 1 1,664,349
Transport
Department of Transport A 30 5,682 – – – – – 30 5,682
Canadian Transportation Agency A 3 13,920 – – – – – 3 13,920
Veterans Affairs
Department of Veterans Affairs A 774 1,965,552 – – – – – 774 1,965,552
Subtotal   1,117,425 4,370,053,080 1 20,162,020   75,521 97,429,981 1,192,947 4,487,645,081
Apprentice Loans Act
Employment and Workforce Development
Department of Employment and Social Development B 325 1,653,096 – – – – – 325 1,653,096
Bankruptcy and Insolvency Act
National Revenue
Canada Revenue Agency A 17,974 489,288,865 – – – – – 17,974 489,288,865
Canada Small Business Financing Act
Innovation, Science and Industry
Department of Industry A 828 84,670,045 – – – – – 828 84,670,045
Canada Student Financial Assistance Act
Employment and Workforce Development
Department of Employment and Social Development B 96,792 242,196,606 – – – – – 96,792 242,196,606
Canada Student Loans Act
Employment and Workforce Development
Department of Employment and Social Development B 121 1,033,603 – – – – – 121 1,033,603
Canadian Food Inspection Agency Act
Health
Canadian Food Inspection Agency C 17,711 2,264,094 – – – – – 17,711 2,264,094
Customs Act
Public Safety
Canada Border Services Agency D 141 5,424,772 – – – – – 141 5,424,772
Department of Veterans Affairs Act
Veterans Affairs
Department of Veterans Affairs B 42 272,915 – – – – – 42 272,915
Employment Insurance Act
Employment and Workforce Development
Department of Employment and Social Development A 82,924 93,279,760 – – – – – 82,924 93,279,760
Excise Tax Act
National Revenue
Canada Revenue Agency B 20,468 291,734,371 – – – – – 20,468 291,734,371
Export Development Act
Global Affairs
Export Development Canada (Canada Account) A/B 27,835 491,531,367 – – – – – 27,835 491,531,367
Immigration and Refugee Protection Act
Immigration, Refugees and Citizenship
Department of Citizenship and Immigration D 189,613 32,401,719 – – – – – 189,613 32,401,719
Income Tax Act
Innovation, Science and Industry
Economic Development Agency of Canada for the Regions of Quebec D 87 262,740 – – – – – 87 262,740
National Revenue
Canada Revenue Agency B/D 282,952 660,193,131 – – – – – 282,952 660,193,131
Subtotal   283,039 660,455,871 – – – – – 283,039 660,455,871
Old Age Security Act
Employment and Workforce Development
Department of Employment and Social Development C 64,323 166,078,540 – – – – – 64,323 166,078,540
Parliament of Canada Act
Parliament
House of Commons A 115 132,315 – – – – – 115 132,315
Senate A 47 5,848 – – – – – 47 5,848
Subtotal   162 138,163 – – – – – 162 138,163
Pension Act
Veterans Affairs
Department of Veterans Affairs B 65 1,026,075 – – – – – 65 1,026,075
Select Luxury Items Tax Act
National Revenue
Canada Revenue Agency B 4 3,916 – – – – – 4 3,916
Service Fees Act
Agriculture and Agri-Food
Canadian Grain Commission C 1 2,543 – – – – – 1 2,543
Environment and Climate Change
Department of the Environment C 17 1,002 – – – – – 17 1,002
Fisheries, Oceans and the Canadian Coast Guard
Department of Fisheries and Oceans C 2 1,211 – – – – – 2 1,211
Health
Department of Health C 87 132,989 – – – – – 87 132,989
Immigration, Refugees and Citizenship
Department of Citizenship and Immigration C 1,198,371 38,750,493 – – – – – 1,198,371 38,750,493
Innovation, Science and Industry
Department of Industry C 306 61,696 – – – – – 306 61,696
National Revenue
Canada Revenue Agency C 1 459 – – – – – 1 459
Parks Canada
Parks Canada Agency C 247 2,896 – – – – – 247 2,896
Transport
Department of Transport C 40 4,485 – – – – – 40 4,485
Subtotal   1,199,072 38,957,774 – – – – – 1,199,072 38,957,774
Underused Housing Tax Act
National Revenue
Canada Revenue Agency B/D 89,599 173,334,755 – – – – – 89,599 173,334,755
Veterans Well-being Act
Veterans Affairs
Department of Veterans Affairs B 202 4,905,933 – – – – – 202 4,905,933
Total   3,208,665 7,150,705,320 1 20,162,020   75,521 97,429,981 3,284,187 7,268,297,321
Summary
Write-offs A 1,223,619 5,281,733,564 – –   – – 1,223,619 5,281,733,564
Forgiveness B 218,307 1,180,514,188 1 20,162,020   – – 218,308 1,200,676,208
Remissions C 1,281,106 207,300,408 – –   75,521 97,429,981 1,356,627 304,730,389
Waivers D 485,633 481,157,160 – –   – – 485,633 481,157,160
Total   3,208,665 7,150,705,320 1 20,162,020   75,521 97,429,981 3,284,187 7,268,297,321

Table 2.8 notes

General notes:

  • A blank cell means there is no available data.
Table note *

The dash means that the amount is 0 or is rounded to 0.

Return to table note * referrer in Table 2.8

Table note 1

Refer to the above table for code descriptions.

Return to table note 1 referrer in Table 2.8

Table note 2

Order in Council remission of other debts as defined in section 23(2.1) of the Financial Administration Act. Additional details regarding remissions of taxes, fees, penalties and other debts are provided beginning on page 126 of this section.

Return to table note 2 referrer in Table 2.8

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