Summary#

Appropriation Act No. 5, 2021–22 gives the federal government authority to spend up to CAD $13,209,519,773 for programs and operations in fiscal year 2021–2022 that were not already funded. It implements items from Supplementary Estimates (C) and backdates them to April 1, 2021. Some items can be paid through March 31, 2023 to finish projects and adjust accounts (Schedules 1–2).

• Funds major health operations and grants, including Health Canada ($3.734 billion) and the Public Health Agency of Canada ($3.020 billion) (Schedule 1).
• Supports Indigenous services and Crown‑Indigenous relations ($1.040 billion combined) (Schedule 1).
• Provides international assistance and development funding ($828.2 million) (Schedule 1).
• Adds operating and capital funds for National Defence ($638.3 million) and Transport ($221.5 million) (Schedule 1).
• Writes off certain student/apprentice and immigration loan debts ($170.5 million + $0.175 million; plus $2,765 in debt forgiveness) (Schedule 1).
• Allows Canada Border Services Agency ($161.1 million) and Canada Revenue Agency ($236.7 million) to carry spending into 2022–2023 (Schedule 2).

What it means for you#

• Households
  • Public health programs continue. Health Canada and the Public Health Agency receive large operating and grant funding for 2021–2022 (Schedule 1, Health 1c/10c; PHAC 1c/10c).
  • Student/apprentice loans: 26,711 debts totaling $170,358,003 are written off under the Canada Student Financial Assistance Act and Apprentice Loans Act. A write‑off is an accounting step for uncollectible debts; it usually ends active collection, but it is not the same as statutory forgiveness (Schedule 1, Employment and Social Development 10c).
  • Immigration loans: 257 debts totaling $172,941 are written off, and one debt of $2,765 is forgiven (legally cancelled) (Schedule 1, Citizenship and Immigration 15c/20c).
  • Veterans programs continue. Veterans Affairs receives operating funds and grants/contributions ($13.1 million total) (Schedule 1, Veterans Affairs 1c/5c).
• Workers
  • Federal employees, RCMP, and Canadian Forces members: Treasury Board gets $205,962,726 for compensation adjustments and $200,000,000 for paylist needs (parental/maternity allowances, severance, etc.) (Schedule 1, Treasury Board 15c/30c).
  • National Defence receives funds including $108,893,191 for member insurance and benefit programs (Schedule 1, National Defence 15c).
• Businesses and non‑profits
  • Grants and contributions flow through departments such as Industry ($113.6 million), Canadian Heritage ($223.8 million), Fisheries and Oceans ($24.9 million in grants/contributions within a $242.0 million package), and Transport ($175.8 million in grants/contributions within a $221.5 million package). Eligibility and program terms are defined in the Supplementary Estimates (C) items referenced by the Act (Schedule 1).
• Provinces, territories, municipalities, and Indigenous governments
  • Infrastructure Canada receives $521,757,188 in contributions for projects (Schedule 1, Infrastructure 10c).
  • Indigenous Services ($766.4 million) and Crown‑Indigenous Relations ($274.4 million) receive operating funds and large contributions that support services and agreements with Indigenous organizations and communities (Schedule 1, Indigenous Services 1c/10c; Crown‑Indigenous Relations 1c/10c).
  • Environment and Fisheries items allow contributions to provinces/municipalities for construction and joint projects (Schedule 1, Environment 5c/10c; Fisheries and Oceans 5c/10c).
• Service users
  • VIA Rail receives $35,239,393 for operations and capital (Schedule 1, VIA Rail 1c).
  • Border and tax services have added funds that can be used through March 31, 2023: CBSA ($161.1 million) and CRA ($236.7 million) (Schedule 2).

Expenses#

Estimated net cost: CAD $13,209,519,773 (FY2021–2022), of which $397,788,489 may be paid through March 31, 2023.

• Total Schedule 1 authority: $12,811,731,284 for 2021–2022 (Schedule 1).
• Total Schedule 2 authority: $397,788,489 chargeable to 2021–2022 and 2022–2023 (Schedule 2).
• Lapse rules: Unused Schedule 1 amounts lapse at year‑end subject to non‑cash adjustments before Public Accounts are tabled; unused Schedule 2 amounts lapse at the end of 2022–2023 (Bill, Adjustments and Order of payment; Schedule 2).
• Effective date: All items deemed in effect as of April 1, 2021 (Bill, Effective date).
• Order of payment: Earlier appropriations are charged before later ones; Schedule 2 items can be paid up to March 31, 2023 (Bill, Order of payment).

Proponents' View#

• Maintains essential services to year‑end by providing legal spending authority for items in Supplementary Estimates (C), backdated to April 1, 2021 (Bill, Effective date; Schedule 1).
• Funds the federal health response with large allocations to Health Canada ($3.734 billion) and the Public Health Agency ($3.020 billion) (Schedule 1).
• Supports Indigenous communities through $766.4 million for Indigenous Services and $274.4 million for Crown‑Indigenous Relations, largely in contributions to organizations and governments (Schedule 1).
• Enables international assistance and development ($767.8 million in grants/contributions; $828.2 million total for the department) for humanitarian needs and global peace (Schedule 1, DFATD 10c).
• Addresses workforce obligations across government with $205.96 million for compensation adjustments and $200 million for parental/maternity allowances and other paylist pressures (Schedule 1, TBS 15c/30c).
• Tidies federal accounts by writing off uncollectible loans (student/apprentice $170.36 million; immigration $0.173 million) to reflect reality and reduce collection costs (Schedule 1, ESDC 10c; IRCC 20c).

Opponents' View#

• Limited transparency in the Act text: many lines authorize “the grants listed in any of the Estimates” without program‑level detail, reducing Parliament’s ability to scrutinize specific recipients (multiple items across Schedule 1).
• Backdating to April 1, 2021 and allowing payments into 2022–2023 for Schedule 2 may weaken real‑time oversight and compress review near fiscal year‑end (Bill, Effective date; Schedule 2, Order of payment).
• Large, late‑year allocations risk inefficient “March rush” spending or lapses, given that unused amounts lapse at year‑end (Schedule 1) or the following year (Schedule 2) (Bill, Lapse and Adjustments clauses).
• Broad authority to “expend revenues to offset expenditures” under Financial Administration Act 29.1 in many votes can dilute parliamentary control over gross spending levels (e.g., Health 1c; DFO 1c; Transport 1c; multiple items in Schedule 1).
• Loan write‑offs and small targeted forgiveness items are approved in bulk, with limited public detail on criteria for individual accounts, which may raise consistency and fairness questions (Schedule 1, ESDC 10c; IRCC 15c/20c).