The Office of the Commissioner for Federal Judicial Affairs Canada’s 2025-26 Departmental results report

On this page:

• At a glance
• From the Commissioner
• Results: what we achieved
  • Core responsibility: Support to federally appointed judges
  • Internal services
• Spending and human resources
  • Spending
  • Funding
  • Financial statement highlights
  • Human resources
• Supplementary information tables
• Federal tax expenditures
• Corporate information
• Definitions

Copyright Information

© His Majesty the King in Right of Canada, as represented by the Minister of Justice and Attorney General of Canada, 2026

Catalogue Number: J41-5E-PDF

ISSN: 2561-2778

Aussi disponible en français sous le titre : Rapport sur les résultats ministériels 2025-2026

 

Results: what we achieved

Core responsibility and internal services

• Core responsibility: Support to federally appointed judges
• Internal services

Core responsibility: Support to federally appointed judges

In this section

• Description
• Quality of life impacts
• Progress on results
• Details on results
• Resources required to achieve results
• Related government priorities
• Program inventory

Description

To provide services and support to the federally appointed judges in a manner which contributes to the independence of the judiciary and the confidence of Canadians in our judicial system.

Quality of life impacts

Domain: Good Governance

Indicators: Confidence in institutions, representation in senior leadership positions, access to fair and equal justice

Progress on results

This section details the department’s performance against its targets for each departmental result under Core responsibility: Support to federally appointed judges.

Table 1 shows the target, the date to achieve the target and the actual result for each indicator under Federally appointed judges are provided with centralized services in a timely and effective manner in the last three fiscal years.

Table 1: Federally appointed judges are provided with centralized services in a timely and effective manner

Departmental result indicator	Target	Date to achieve target	Actual result
% of judges’ allowances processed within the 10-day service standard	90%	March 2026	2023-24: 80% 2024-25: 85% 2025-26: 87%

Table 2 shows the target, the date to achieve the target and actual result for each indicator under The judicial appointments process is managed efficiently in the last three fiscal years.

Table 2: The judicial appointments process is managed efficiently

Departmental result indicator	Target	Date to achieve target	Actual result
% of candidate applications ready to be evaluated within 3 months of reception	Over 95%	March 2026	2023-24: Over 95% 2024-25: Over 95% 2025-26: 100%

Table 3 shows the target, the date to achieve the target and actual result for each indicator under The judicial conduct review process is completed in a timely and effective manner in the last three fiscal years.

Table 3: The judicial conduct review process is completed in a timely and effective manner

Departmental result indicator	Target	Date to achieve target	Actual result
% of complaints reviewed within six months	80%	March 2026	2023-24: N/A* 2024-25: N/A* 2025-26: N/A*

*Bill C-9, an Act to amend the Judges Act, received Royal Assent on June 22, 2023. The legislation replaced the process through which the conduct of federally appointed judges is reviewed. It also introduced new mandatory reporting requirements. In keeping with those requirements, statistics are reported on annually based on the calendar year and in accordance with the provisions of the Judges Act. The annual report can be found here.

Table 4 shows the target, the date to achieve the target and actual result for each indicator under CJC ensures that federally appointed judges have access to relevant training and learning opportunities in the last three fiscal years.

Table 4: CJC ensures that federally appointed judges have access to relevant training and learning opportunities

Departmental result indicator	Target	Date to achieve target	Actual result
% of judges who reported to the CJC that their training and learning needs were met	90%	March 2026	2023-24: 90% 2024-25: N/A* 2025-26: N/A*

*Judges submit their feedback directly to judicial education providers. The primary provider of national education programs for federally appointed judges, the National Judicial Institute, prepares an annual curriculum review which is published on their website.

The Results section of the Infographic for FJA on GC Infobase provides additional information on results and performance related to its program inventory.

Details on results

The following section describes the results for Support to federally appointed judges in 2025-26 compared with the planned results set out in FJA’s departmental plan for the year.

Federally appointed judges are provided with centralized services in a timely and effective manner

Results achieved

In 2025-26, FJA processed 23,650 judges’ allowance claims under the Judges Act. Of these, 87% (20,602 claims) were processed within the 10-day service standard, an improvement over the previous year and just below the 90% target. Overall, 99% (23,481 claims) were processed within 15 business days. These results demonstrate FJA’s continued ability to process a high volume of claims accurately and efficiently, ensuring judges receive timely reimbursement for eligible expenses. Processing times and subsequent delays beyond the 10-day standard are largely due to the timing of responses to our office’s request for additional or missing information on claims.

The judicial appointments process is managed efficiently

Results achieved

The Judicial Appointments Secretariat continued to manage the federal judicial appointments process in support of 17 Judicial Advisory Committees across Canada. During the fiscal year, 254 applications were received and assessed, supporting 48 judicial appointments and 9 elevations. All applications were ready for evaluation within three months of receipt, and the Secretariat supported 31 committee meetings.

A key achievement was the successful transition to electronic application submissions, eliminating the requirement for candidates to submit nine paper copies and the subsequent shipping to the individual committee members. This modernization improved accessibility, reduced administrative burden and costs, and supported the department’s digital modernization objectives. Updates to forms, correspondence, document management and meeting processes further improved efficiency and service delivery.

The judicial conduct review process is completed in a timely and effective manner

Results achieved

The Canadian Judicial Council (CJC) and its Secretariat continued their work to ensure that all complaints made to the CJC were consistently reviewed in a timely manner.

Bill C-9 received Royal Assent June 22, 2023, and brought major amendments to the judicial conduct review procedures including the manner in which the CJC reports on its work. The addition of section 160 to the Judges Act details the timing of CJC reports (based on a calendar year) as well as the composition of statistics to be reported.

The 2025 annual report can be found here. The CJC reported the following from January to December 2025:

• Complaints carried over from 2024 = 85
• Complaints received in 2025 (including requests for reconsideration) = 1,399
• Complaints dismissed/closed by a screening officer = 912
• Complaints dismissed by a reviewing member = 50
• Complaints reviewed by review panels = 7
• Complaints reviewed by hearing panels (reduced or full) = 0
• Complaints reviewed by appeal panels = 0
• Complaints in respect of which any of the actions referred to in paragraphs 102(a) to (g) of the Judges Act were taken = 6
• Total complaint files closed in 2025 = 974

The CJC continues to experience an increase in total complaints received as well as complaints proceeding beyond the initial screening by a screening officer. Secretariat staff members are mitigating this risk through additional human resources, including the addition of members to its Judicial Conduct Committee.

CJC ensures that federally appointed judges have access to relevant training and learning opportunities

Results achieved

The CJC reports annually, based on the calendar year, on all courses and seminars offered to federally appointed judges. The report covering the period of January to December 2025 is available here.

Judges’ Language Training

In 2025-26, FJA continued to deliver high-quality language training and assessment services to federally appointed judges. FJA provided more than 10,000 hours of individual language training and delivered five immersion sessions, serving approximately 600 active judges enrolled in the language training program. FJA also assessed 80 candidates seeking appointment to superior courts, welcomed and assessed 52 judges newly entering the program.

JLT continued to modernize its operations and learning resources, including increased use of digital tools to improve efficiency and reduce costs. The program also invested in updating its pedagogical materials to reflect evolving legal and linguistic realities and continued to enhance its English and French curricula.

Federal Courts Reports

Pursuant to section 58 of the Federal Courts Act, the Federal Courts Reports continued to provide Canadians with access to significant decisions of the Federal Court of Appeal and the Federal Court. During 2025-26, 53 individual decisions and digests were prepared and published on the Federal Courts Reports website, monthly updates of appeals noted were maintained throughout the year, and progress continued on the publication of full report volumes. A strong emphasis was placed on the quality of the published reports, with each decision undergoing rigorous editorial, legal, linguistic and formatting review to ensure accuracy, consistency and accessibility in both official languages.

International Cooperation

During the 2025-26 fiscal year, FJA continued to advance the rule of law, judicial independence, judicial ethics, access to justice and Canada’s federally appointed judges in international engagements. FJA strengthened Canada’s contribution to international judicial reform through the continued implementation of the Technical Assistance Partnership (TAP) program and the development of new international cooperation initiatives.

Through TAP, FJA continued targeted, demand-driven cooperation with international judicial partners, supporting reforms that promote judicial independence, judicial ethics, accountability, transparency and access to justice. Work with partner countries facilitated exchanges between Canadian and international judges and justice-sector professionals in the areas of indigenous consultations, sex and gender-based violence, youth justice and increasing public confidence in the judiciary.

FJA also advanced the Equal Justice for All in Mongolia (EJAM) project, working with Mongolian justice-sector partners on judicial ethics, judicial education, access to justice and gender-responsive reform. These activities helped establish the foundation for longer-term collaboration and knowledge exchange between the Canadian and Mongolian judiciaries.

Through its international engagement activities, FJA continued to coordinate international delegations and support federally appointed judges participating in international initiatives. These efforts contributed to sharing Canadian judicial expertise abroad while reinforcing Canada’s commitment to the rule of law and strong, independent judiciaries.

Resources required to achieve results

Table 5 provides a summary of the planned and actual spending and full-time equivalents required to achieve results.

Table 5: Snapshot of resources required for Support to federally appointed judges

Resource	Planned	Actual
Spending	$845,265,856	$839,021,610
Full-time equivalents	57.5	56.5

The Finances section of the Infographic for FJA on GC Infobase page and the People section of the Infographic for FJA on GC Infobase page provide complete financial and human resources information related to its program inventory.

Related government priorities

This section highlights government priorities that are being addressed through this core responsibility.

Gender-based Analysis Plus

FJA considered gender, diversity, inclusion and accessibility in the delivery of its services and activities under the core responsibility of Support to federally appointed judges. The Judicial Appointments Secretariat continued to support an appointments process that promotes a judiciary that reflects the diversity of Canadian society. Guidance provided to Judicial Advisory Committees emphasizes the importance to strive for a gender-balance, diverse and inclusive pool when assessing candidates, and FJA continues to publish diversity information on judicial applicants and appointees.

FJA also incorporated inclusive considerations into its Judges’ Language Training program, including the development and updating of learning resources to reflect Canada’s cultural and ethnic diversity. International cooperation activities further supported inclusive outcomes, including through the Equal Justice for All in Mongolia project, which includes gender-responsive judicial reform among its areas of focus.

These efforts support FJA’s commitment to an inclusive justice system that reflects and serves Canada’s diverse population.

Program inventory

Support to federally appointed judges is supported by the following programs:

• Payments pursuant to the Judges Act
• Office of the Commissioner for Federal Judicial Affairs
• Canadian Judicial Council

Additional information related to the program inventory for Support to federally appointed judges is available on the Results page on GC InfoBase.

Internal services

In this section

• Description
• Progress on results
• Resources required to achieve results
• Contracts awarded to Indigenous business

Description

Internal services are the activities and resources that support a department in meeting its corporate obligations and delivering its programs. The 10 categories of internal services are:

• acquisition management services
• communications services
• financial management services
• human resources management services
• information management services
• information technology services
• legal services
• material management services
• management and oversight services
• real property management services

Progress on results

This section presents details on how the department performed to achieve results and meet targets for internal services.

In 2025-26, FJA advanced initiatives to strengthen the efficiency, security and modernization of its internal services. FJA maintained a flexible and effective hybrid workplace, with employees working on-site at least three days per week and executives four days per week, supporting collaboration and effective service delivery.

FJA advanced preparations for the modernization of pension administration services for retired judges and their survivors through the implementation of Penfax, in collaboration with Public Services and Procurement Canada. Digital tools such as MyGCPay and PensionPost were promoted to provide judges, retired judges and survivors with easier access to pay, pension and tax information.

FJA further modernized its information technology environment to support the secure and reliable delivery of services to the judiciary and employees. Microsoft 365 was progressively introduced across the organization, providing access to modern tools for collaboration, communication and productivity. JUDICLOUD, FJA’s secure cloud-based platform supporting the federal judiciary’s digital services and access to information, transitioned to a sustainment phase, with ongoing work focused on maintaining its security, reliability and resilience. FJA also advanced the modernization of legacy applications and systems to support better integration, reporting and operational efficiency. Cybersecurity remained a priority, with FJA working with Shared Services Canada and other partners to strengthen security controls and the resilience of its digital environment. These initiatives provide a stronger foundation for FJA’s ongoing digital modernization and the delivery of secure, accessible and reliable services.

FJA also implemented a new FreeBalance financial management system, replacing the previous system as part of efforts to modernize its financial management tools. The new system provides updated functionality to support the management of financial information, including financial planning, reporting and oversight.

Resources required to achieve results

Table 6 provides a summary of the planned and actual spending and full-time equivalents required to achieve results.

Table 6: Resources required for internal services for 2025-26

Resource	Planned	Actual
Spending	$1,691,888	$1,697,716
Full-time equivalents	9.5	10.5

The Finances section of the Infographic for FJA on GC Infobase and the People section of the Infographic for FJA on GC Infobase provide complete financial and human resources information related to its program inventory.

Contracts awarded to Indigenous businesses

Government of Canada departments are required to award at least 5% of the total value of contracts to Indigenous businesses every year.

As shown in Table 7, FJA awarded 12.9% of the total value of all contracts to Indigenous businesses for the fiscal year.

Table 7: Total value of contracts awarded to Indigenous businesses

Contracting performance indicator	2025–26 result
Total value of contracts awarded to Indigenous businesses (A)	$170,828
Total value of contracts awarded to Indigenous and non‑Indigenous businesses (B)	$2,685,867
Value of exceptions approved by deputy head (C)	$1,363,383
Proportion of contracts awarded to Indigenous businesses [A / (B−C) × 100]	12.9%
Notes For the purposes of the minimum 5% target, Indigenous Services Canada defines “Indigenous businesses” as: businesses owned and operated by Elders, band and tribal councils businesses registered in the Government of Canada’s Indigenous Business Directory businesses registered on a modern treaty beneficiary business list A “contract” is a binding agreement for the procurement of a good, service or construction and does not include real property leases. It includes contract amendments and contracts entered into by means of acquisition cards of more than $10,000.

In 2025-26, FJA awarded 12.9% of its total contract value to Indigenous businesses, exceeding the Government of Canada’s minimum 5% target. This performance reflects continued efforts to consider Indigenous suppliers throughout the procurement process, with opportunities identified particularly in areas such as IT hardware, software and related services, as well as through established standing offers and supply arrangements for office-related commodities. FJA also continued to use the Indigenous Business Directory to identify and engage potential Indigenous suppliers.

Where deputy head-approved exceptions were required, they related primarily to mandatory or regulated commodities for which an Indigenous supplier was not available, or to highly specialized requirements where only one supplier could meet the specific operational or client needs.

In its 2026-27 Departmental Plan, FJA estimated that it would award 5% of the total value of its contracts to Indigenous businesses by the end of 2025-26.

Spending and human resources 

In this section

• Spending
• Funding
• Financial statement highlights
• Human resources

Spending

This section presents an overview of the department’s actual and planned expenditures from 2023‑24 to 2028-29.

Budgetary performance summary

Table 8 shows the money that FJA spent in each of the past three years on its core responsibility and on internal services.

Table 8: Actual three-year spending on core responsibility and internal services (dollars)

Core responsibility and internal services	2025–26 Main Estimates	2025–26 total authorities available for use	Actual spending over three years (authorities used)
Support to federally appointed judges	$845,265,856	$840,410,865	2023–24: $751,993,164 2024–25: $803,471,660 2025–26: $839,021,610
Subtotal	$845,265,856	$840,410,865	2023–24: $751,993,164 2024–25: $803,471,660 2025–26: $839,021,610
Internal services	$1,691,888	$1,697,716	2023–24: $726,800 2024–25: $726,800 2025–26: $1,697,716
Total	$846,957,744	$842,108,581	2023–24: $752,719,964 2024–25: $804,198,460 2025–26: $840,719,326

Analysis of the past three years of spending

FJA’s actual spending increased over the past three fiscal years, primarily due to annual increases in judges’ salaries and pension payments to retired judges and their survivors, as provided for under the Judges Act. The increase in spending for internal services reflects an adjustment to how spending is classified between the core responsibility and internal services.

The Finances section of the Infographic for FJA on GC Infobase provides more financial information from previous years.

Planned spending for next three years

Table 9 shows FJA’s planned spending for each of the next three years on its core responsibility and on internal services.

Table 9: Planned three-year spending on core responsibility and internal services (dollars)

Core responsibility and internal services	2026–27 planned spending	2027–28 planned spending	2028–29 planned spending
Support to federally appointed judges	$928,792,185	$975,092,250	$1,033,246,130
Subtotal	$928,792,185	$975,092,250	$1,033,246,130
Internal services	$1,831,255	$1,831,255	$1,831,255
Total	$930,623,440	$976,923,505	$1,035,077,385

Analysis of the next three years of planned spending

FJA’s planned spending is expected to increase over the next three fiscal years, primarily due to annual increases in judges’ salaries and pension payments to retired judges and their survivors, as provided for under the Judges Act.

The Finances section of the Infographic for FJA on GC Infobase provides more detailed financial information related to future years.

Funding

This section provides an overview of the department’s voted and statutory funding for its core responsibility and for internal services.

Graph 1 summarizes the department’s approved voted and statutory funding from 2023-24 to 2028-29.

Graph 1: Approved funding (statutory and voted) over a six-year period

Text version of Graph 1

Fiscal year	Statutory	Voted	Total
2023–24	$739,461,284	$13,258,680	$752,719,964
2024–25	$789,739,126	$14,459,334	$804,198,460
2025–26	$827,485,304	$13,234,022	$840,719,326
2026–27	$916,665,738	$13,957,702	$930,623,440
2027–28	$962,965,803	$13,957,702	$976,923,505
2028–29	$1,021,119,683	$13,957,702	$1,035,077,385

Analysis of statutory and voted funding over a six-year period

FJA’s spending increases over the six-year period are largely driven by annual increases in judges’ salaries and pension payments to retired judges and their survivors, as provided for under the Judges Act.

Consult the Public Accounts of Canada for further information on FJA’s departmental voted and statutory expenditures.

Financial statement highlights

This section presents FJA’s Financial statements (Unaudited) for the year ended March 31, 2026.

Table 10 summarizes the expenses and revenues for 2025-26, which net to the cost of operations before government funding and transfers.

Table 10: Condensed Statement of Operations (unaudited) for the year ended March 31, 2026 (dollars)

Financial information	2025–26 actual results	2025–26 planned results	Difference (actual results minus planned)
Total expenses	$842,127,018	$849,075,000	($6,947,982)
Total revenues	$23,165,749	$19,346,000	$3,819,749
Net cost of operations before government funding and transfers	$818,961,269	$829,729,000	($10,767,731)

Analysis of expenses and revenues for 2025-26

In 2025-26, FJA’s total expenses were lower than planned, mainly due to lower payments under the Judges Act. Revenues were higher than planned, primarily due to higher pension contributions. Overall, these variances resulted in a lower net cost of operations than anticipated.

The 2025-26 planned results information is provided in FJA’s Future-Oriented Statement of Operations and Notes 2025-26.

Table 11 summarizes actual expenses and revenues and shows the net cost of operations before government funding and transfers.

Table 11: Condensed Statement of Operations (unaudited) for 2024-25 and 2025-26 (dollars)

Financial information	2025–26 actual results	2024–25 actual results	Difference (2025–26 minus 2024–25)
Total expenses	$842,127,018	$806,028,288	$36,098,730
Total revenues	$23,165,749	$21,697,411	$1,468,338
Net cost of operations before government funding and transfers	$818,961,269	$784,330,877	$34,630,392

Analysis of differences in expenses and revenues between 2024-25 and 2025-26

FJA’s expenses increased by $36.1 million compared with the previous fiscal year, primarily due to increases in the salaries of federally appointed judges and pension payments to retired judges and their survivors. These increases reflect annual adjustments provided for under the Judges Act.

Table 12 provides a brief snapshot of the amounts the department owes or must spend (liabilities) and its available resources (assets), which helps to indicate its ability to carry out programs and services.

Table 12: Condensed Statement of Financial Position (unaudited) as at March 31, 2026 (dollars)

Financial information	Actual fiscal year (2025–26)	Previous fiscal year (2024–25)	Difference (2025–26 minus 2024–25)
Total net liabilities	$353,346,789	$333,638,537	$19,708,252
Total net financial assets	$7,194,680	$6,530,212	$664,468
Departmental net debt	$346,152,109	$327,108,325	$19,043,784
Total non-financial assets	$377,588	$213,941	$163,647
Departmental net financial position	($345,774,521)	($326,894,384)	($18,880,137)

Analysis of department’s liabilities and assets since last fiscal year

FJA’s liabilities increased by $19.7 million compared with the previous fiscal year, primarily due to actuarial adjustments related to the pension plan for federally appointed judges.

Human resources

This section presents an overview of the department’s actual and planned human resources from 2023-24 to 2028-29.

Table 13 shows a summary in full-time equivalents of human resources for FJA’s core responsibility and for its internal services for the previous three fiscal years.

Table 13: Actual human resources for core responsibility and internal services for the last three years

Core responsibility and internal services	2023–24 actual full-time equivalents	2024–25 actual full-time equivalents	2025–26 actual full-time equivalents
Support to federally appointed judges	59.5	57.5	56.5
Subtotal	59.5	57.5	56.5
Internal services	5.5	5.5	10.5
Total	65	63	67

Analysis of human resources for the last three years

FJA’s total workforce remained relatively stable over the three-year period, with 67 full-time equivalents in 2025-26 compared with 65 in 2023-24. Changes in how positions were classified between the core responsibility and internal services contributed to the shift in FTEs between the two areas.

Table 14 shows the planned full-time equivalents for FJA’s core responsibility and for its internal services for the next three years. Human resources for the current fiscal year are forecast based on year to date.

Table 14: Human resources planning summary for core responsibility and internal services for the next three years

Core responsibility and internal services	2026–27 planned full-time equivalents	2027–28 planned full-time equivalents	2028–29 planned full-time equivalents
Support to federally appointed judges	61	61	61
Subtotal	61	61	61
Internal services	11	11	11
Total	72	72	72

Analysis of human resources for the next three years

Overall, no significant change in total departmental human resources is expected over the next three fiscal years. 

 

Supplementary information tables

The following supplementary information tables are available on FJA’s website:

• Gender‑based Analysis Plus

 

Federal tax expenditures

The tax system can be used to achieve public policy objectives through the application of special measures such as low tax rates, exemptions, deductions, deferrals and credits. The Department of Finance Canada publishes cost estimates and projections for these measures each year in the Report on Federal Tax Expenditures. This report also provides detailed background information on tax expenditures, including descriptions, objectives, historical information and references to related federal spending programs as well as evaluations and GBA Plus of tax expenditures.

 

Corporate information

Departmental profile

Appropriate minister: The Honourable Sean Fraser, P.C., M.P.

Institutional head: Marc A. Giroux, Commissioner

Ministerial portfolio: Minister of Justice and Attorney General of Canada and Minister responsible for the Atlantic Canada Opportunities Agency

Enabling instrument: Judges Act (R.S.C., 1985, c. J-1)

Year of incorporation or commencement: 1978

Other: Information about the Canadian Judicial Council, its mandate and programs are found at the Council’s website: https://cjc-ccm.ca/en

Departmental contact information

Mailing address:

Office of the Commissioner for Federal Judicial Affairs Canada

99 Metcalfe Street, 8th floor

Ottawa, Ontario

K1A 1E3

Telephone: 613-995-5140 or 1-877-583-4266 (toll free)

Fax: 613-995-5615

Email: info@cmf-fja.gc.ca

Websites: https://www.fja.gc.ca, https://cjc-ccm.ca/en

 

Definitions

appropriation (crédit)

Any authority of Parliament to pay money out of the Consolidated Revenue Fund.

budgetary expenditures (dépenses budgétaires)

Operating and capital expenditures; transfer payments to other levels of government, departments or individuals; and payments to Crown corporations.

core responsibility (responsabilité essentielle)

An enduring function or role of a department. The departmental results listed for a core responsibility reflect the outcomes that the department seeks to influence or achieve.

Departmental Plan (plan ministériel)

A report that outlines the anticipated activities and expected performance of an appropriated department over a three-year period. Departmental Plans are usually tabled in Parliament in spring.

departmental priority (priorité)

A plan, project or activity that a department focuses and reports on during a specific planning period. Priorities represent the most important things to be done or those to be addressed first to help achieve the desired departmental results.

departmental result (résultat ministériel)

A high-level outcome related to the core responsibilities of a department.

departmental result indicator (indicateur de résultat ministériel)

A quantitative or qualitative measure that assesses progress toward a departmental result.

departmental results framework (cadre ministériel des résultats)

A framework that connects the department’s core responsibilities to its departmental results and departmental result indicators.

Departmental Results Report (rapport sur les résultats ministériels)

A report outlining a department’s accomplishments against the plans, priorities and expected results set out in the corresponding Departmental Plan.

Full-time equivalent (équivalent temps plein)

Measures the person years in a departmental budget. An employee’s scheduled hours per week divided by the employer’s hours for a full-time workweek calculates a full-time equivalent. For example, an employee who works 20 hours in a 40-hour standard workweek represents a 0.5 full-time equivalent.

Gender-based Analysis Plus (GBA Plus) (analyse comparative entre les sexes plus [ACS Plus])

An analytical tool that helps to understand the ways diverse individuals experience policies, programs and other initiatives. Applying GBA Plus to policies, programs and other initiatives helps to identify the different needs of the people affected, the ways to be more responsive and inclusive, and the methods to anticipate and mitigate potential barriers to accessing or benefitting from the initiative. GBA Plus goes beyond biological (sex) and socio-cultural (gender) differences to consider other factors, such as age, disability, education, ethnicity, economic status, geography (including rurality), language, race, religion, and sexual orientation.

government priorities (priorités pangouvernementales)

For the purpose of the 2025-26 Departmental Results Report, government priorities are the high-level themes outlining the government’s agenda as announced in the 2025 Speech from the Throne.

horizontal initiative (initiative horizontale)

A program, project or other initiative where two or more federal departments receive funding to work collaboratively on a shared outcome usually linked to a government priority, and where the ministers involved agree to designate it as horizontal. Specific reporting requirements apply, including that the lead department must report on combined expenditures and results.

Indigenous business (entreprise autochtones)

Requirements for verifying Indigenous businesses for the purposes of the departmental result report are available through the Indigenous Services Canada Mandatory minimum 5% Indigenous procurement target website.

non‑budgetary expenditures (dépenses non budgétaires)

Net outlays and receipts related to loans, investments and advances, which change the composition of the financial assets of the Government of Canada.

performance (rendement)

What a department did with its resources to achieve its results, how well those results compare to what the department intended to achieve, and how well lessons learned have been identified.

performance indicator (indicateur de rendement)

A qualitative or quantitative measure that assesses progress toward a departmental-level or program-level result, or the expected outputs or outcomes of a program, policy or initiative.

plan (plan)

The articulation of strategic choices, which provides information on how a department intends to achieve its priorities and associated results. Generally, a plan will explain the logic behind the strategies chosen and tend to focus on actions that lead to the expected result.

planned spending (dépenses prévues)

For Departmental Plans and Departmental Results Reports, planned spending refers to the amounts presented in Main Estimates. Departments must determine their planned spending and be able to defend the financial numbers presented in their Departmental Plans and Departmental Results Reports.

program (programme)

An individual, group, or combination of services and activities managed together within a department and focused on a specific set of outputs, outcomes or service levels.

program inventory (répertoire des programmes)

A listing that identifies all the department’s programs and the resources that contribute to delivering on the department’s core responsibilities and achieving its results.

result (résultat)

An outcome or output related to the activities of a department, policy, program or initiative.

statutory expenditures (dépenses législatives)

Spending approved through legislation passed in Parliament, other than appropriation acts. The legislation sets out the purpose and the terms and conditions of the expenditures.

target (cible)

A quantitative or qualitative, measurable goal that a department, program or initiative plans to achieve within a specified time period.

voted expenditures (dépenses votées)

Spending approved annually through an appropriation act passed in Parliament. The vote also outlines the conditions that govern the spending.