Summary#
This appropriation bill authorizes the federal government to spend up to CAD $149,771,149,015 from the Consolidated Revenue Fund for the fiscal year ending March 31, 2026. It implements the 2025–26 Main Estimates for items not already covered by two special warrants issued on April 1 and May 2, 2025. Most funds are available only for 2025–26; some border and tax administration funds can be used until March 31, 2027. All items take effect as of April 1, 2025 (Effective date (2)).
- Total authority: $149,771,149,015, split between Schedule 1 ($144,228,741,594) and Schedule 2 ($5,542,407,421) (Clause: $149,771,149,015 granted for 2025–26; Schedule 1; Schedule 2).
- Keeps federal departments and agencies funded through March 31, 2026, for purposes listed in the Schedules (Schedule 1; Schedule 2).
- Provides two‑year authority for Canada Revenue Agency and Canada Border Services Agency items, spendable through March 31, 2027 (Schedule 2; Order of payment (2)).
- Writes off 19,291 student/apprentice loan debts totaling $197,249,543 (ESDC item, Schedule 1).
- Increases Parc Downsview Park Inc. borrowing authority from $100,000,000 to $300,000,000 (Parc Downsview Park Inc., Schedule 1).
- Sets aside Treasury Board flexibility: $1,000,000,000 for contingencies; $3,000,000,000 operating and $750,000,000 capital carry‑forwards; $600,000,000 for paylist requirements; $1,919,135,948 for Public Service Insurance (Treasury Board items, Schedule 1).
What it means for you#
- Households
- Student and apprentice borrowers: 19,291 debts will be written off, totaling $197,249,543. This applies only to listed uncollectible accounts; it is not a general forgiveness program. Effective April 1, 2025 (ESDC, Schedule 1).
- Public services continue: funding supports passports and immigration processing (IRCC), border screening (CBSA), tax filing and benefits administration (CRA), employment and training programs (ESDC), and health regulation/public health (Health Canada, PHAC) through 2025–26 (Schedule 1; Schedule 2).
- Public broadcasting: funding continues for CBC/Radio‑Canada operations and capital (Schedule 1).
- Workers
- Federal employees: $600,000,000 for parental/maternity allowances and severance entitlements, and $1,919,135,948 for insurance and benefit programs (Treasury Board, Paylist Requirements; Public Service Insurance, Schedule 1).
- Stability of operations: most departments receive operating and capital funds for the full year, which supports ongoing staffing and contracts (Schedule 1).
- Businesses
- Grants and contributions remain funded in key portfolios, including Industry (ISED) contributions ($6,488,019,556), Tourism ($93,770,850), and housing/infrastructure ($5,295,652,927). Access depends on each program’s rules (Schedule 1).
- Procurement demand continues from National Defence (total under this Act approx. $23.463 billion across operating, capital, grants/contributions, and benefits), Public Works, Transport, and others (Schedule 1).
- Local and Indigenous governments
- Indigenous services and agreements: Indigenous Services contributions ($12,252,179,532) and Crown‑Indigenous Relations contributions ($2,850,725,568) support programs, infrastructure, and settlements (Schedule 1).
- Community projects: Housing, Infrastructure and Communities contributions ($5,295,652,927) and Transport/Fisheries capital and contributions may support local works (Schedule 1).
- Service users and travelers
- Border and tax administration: two‑year votes for CBSA and CRA can be used until March 31, 2027, supporting continuity of border operations and tax systems (Schedule 2; Order of payment (2)).
- Travel and transport: funding for CATSA ($901,443,338), VIA Rail ($1,005,344,301), VIA HFR ($517,022,518), and airport/bridge entities maintains transportation services (Schedule 1).
Expenses#
Estimated net cost: CAD $149,771,149,015 authority for FY2025–26.
| Item | Amount | Frequency | Source |
|---|
| Total appropriation | $149,771,149,015 | One‑time authority for FY2025–26 | Clause: $149,771,149,015 granted for 2025–26 |
| Schedule 1 total | $144,228,741,594 | FY2025–26 | Schedule 1 |
| Schedule 2 total | $5,542,407,421 | Available FY2025–26 to FY2026–27 | Schedule 2; Order of payment (2) |
| Treasury Board Contingencies | $1,000,000,000 | As needed within mandates | Treasury Board, Schedule 1 |
| Operating Budget Carry Forward | $3,000,000,000 | As needed | Treasury Board, Schedule 1 |
| Capital Budget Carry Forward | $750,000,000 | As needed | Treasury Board, Schedule 1 |
| Paylist Requirements | $600,000,000 | As needed | Treasury Board, Schedule 1 |
| Public Service Insurance | $1,919,135,948 | Ongoing program costs | Treasury Board, Schedule 1 |
| Student/apprentice loan write‑offs | $197,249,543 | One‑time | ESDC, Schedule 1 |
Selected notable authorities (non‑exhaustive):
- National Defence: $16,156,687,157 operating; $6,201,023,456 capital; $756,915,063 grants/contributions; $348,447,476 member benefits (Schedule 1).
- Indigenous Services: $3,301,651,355 operating; $12,252,179,532 contributions (Schedule 1).
- Housing, Infrastructure and Communities: $255,385,857 operating; $46,517,087 capital; $5,295,652,927 contributions (Schedule 1).
- CMHC reimbursements: $4,781,745,030 (Schedule 1).
- CRA: $3,456,772,080 operating; $51,302,319 capital, available through March 31, 2027 (Schedule 2).
- CBSA: $1,901,744,366 operating; $132,588,656 capital, available through March 31, 2027 (Schedule 2).
Proponents' View#
- Maintains core services and programs for Canadians by aligning appropriations to the 2025–26 Main Estimates and making them effective from April 1, 2025 (Effective date (2); Schedule 1; Schedule 2).
- Targets funds to stated priorities, including defence readiness (~$23.463 billion across votes), Indigenous services and reconciliation (over $15 billion across ISC and CIRNAC), housing and infrastructure ($5.296 billion in contributions), and public health (Health Canada and PHAC votes) (Schedule 1).
- Provides flexibility to manage unforeseen costs while preserving parliamentary control through capped amounts: $1.0 billion contingencies, plus carry‑forward mechanisms to reduce waste from lapsed funds (Treasury Board, Schedule 1).
- Cleans up uncollectible student/apprentice loan accounts, avoiding further collection costs and administrative effort ($197,249,543 write‑offs) (ESDC, Schedule 1).
- Two‑year authority for CRA and CBSA supports better planning for complex IT and capital projects by allowing spending until March 31, 2027 (Schedule 2; Order of payment (2)).
Opponents' View#
- Scale and breadth of authority may limit detailed scrutiny, especially large central votes like Contingencies ($1.0 billion) and carry‑forwards ($3.0 billion operating; $750 million capital), which are not program‑specific in the bill (Treasury Board, Schedule 1).
- Two‑year availability for Schedule 2 items could weaken annual oversight by allowing spending to shift into the following year (Order of payment (2); Schedule 2).
- Reliance on earlier special warrants means some spending occurred before full parliamentary approval; critics may see this as reducing Parliament’s control, even if permitted (Clause referencing OIC P.C. 2025‑462 and 2025‑467).
- Many “grants and contributions” lines list only aggregate amounts in the bill; the lack of program‑level detail here can make it harder for the public to see specific uses without consulting the Main Estimates (Schedule 1).
- The $197,249,543 in student/apprentice loan write‑offs could raise fairness concerns among borrowers who repaid; the bill lists the amount but not case criteria, which are handled administratively (ESDC, Schedule 1).
- Increasing Parc Downsview Park Inc. borrowing authority to $300,000,000 raises exposure to debt at a Crown corporation level; the bill does not specify projects or repayment terms (Parc Downsview Park Inc., Schedule 1).