Details on Transfer Payments Programs
Name of Transfer Payment Program: Children’s Special Allowance Payments (Statutory)
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Start Date: Aug. 28, 1995 1
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Total Funding: $0.8 billion
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Purpose of Transfer Payment Program: Tax-free monthly payments made to agencies and foster parents who are licensed by provincial or federal governments to provide for the care and education of children under the age of 18 who physically reside in Canada and who are not in the care of their parents. CSA payments are equivalent to Canada Child Tax Benefit payments. CSA payments are governed by the Children’s Special Allowances Act which provides that this allowance be paid out of the Consolidated Revenue Fund.
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Objective(s), expected result(s) and outcomes:
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The Canada Revenue Agency’s second strategic outcome states that “eligible families and individuals receive timely and correct benefit payments contributing to the integrity of the income security system”. In this context, the specific objective of the Children’s Special Allowance is to ensure that children in care receive their rightful share of entitlements. According to the CSA Act, the CSA payments “shall be applied exclusively toward the care, maintenance, education, training or advancement of the child in respect of whom it is paid.”
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Forecast Spending 2004-2005
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Planned Spending 2005-2006
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Planned Spending 2006-2007
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Planned Spending 2007-2008
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Program Activity: Benefit Programs
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Total Other Transfer Payments
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1 Responsibility for Children’s Special Allowance Statutory Vote Payment was transferred effective August 28, 1995 from Human Resources Development Canada (P.C. Order 1995-342)
Name of Transfer Payment Program: Contributions to the Province of Quebec in respect of the joint administration costs of federal and provincial sales taxes (Voted)
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Start Date: April 18, 1991
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Total Funding: $1,2 billion
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Purpose of Transfer Payment Program: Under the GST Agreement, Quebec administers the GST within its territory in compliance with national standards, with specific terms and conditions signed by both the CCRA and the Ministère du Revenu du Québec (MRQ). The MRQ receives a compensation not exceeding what Canada would incur if the GST were administered by the CRA. Compensation is calculated annually according to a formula agreed upon in the GST agreement.
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Objective(s), expected result(s) and outcomes:
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The GST Agreement was entered into by Canada and Quebec with a common desire to:
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1. Minimize duplication in the joint administration of the GST and the QST;
2. Reduce the costs related to such administration;
3. Ensure the protection of the revenue of both governments;
4. Facilitate compliance with the GST and the QST;
5. Provide a high level of service to the public.
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Canada had recommended to Parliament legislation to establish a tax under Part IX of the Excise Tax Act to be known as the Goods and Services Tax (GST) replacing the existing sales tax imposed under the Excise Tax Act. Canada offered the provinces the administration of the GST within the territory of their province on condition that they harmonize their provincial tax to GST. Quebec agreed to this proposal and recommended to the Parliament of Québec legislation to amend its consumption tax base in order to make it substantially comparable with the GST tax base, subject to Québec’s constitutional powers.
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Forecast Spending 2004-2005
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Planned Spending 2005-2006
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Planned Spending 2006-2007
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Planned Spending 2007-2008
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Program Activity: Assessment of Returns and Payment Processing
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Total Other Transfer Payments
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- Date modified:
- 2005-03-24
