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C-32 — Appropriation Act No. 2, 2026-27

Bill C-32 · Legislation · 10/28/2026, 5:47:19 AM

Bill summary
Based on the official bill text (Second reading) — Parliament of Canada (LEGISinfo/DocumentViewer) · first 80,000 characters only

Purpose and status

  • The Act authorizes up to $144.03 billion from the Consolidated Revenue Fund for federal public administration expenses not otherwise provided for, principally for the fiscal year ending March 31, 2027.
  • The source labels the stage as “second reading,” but the legislative text says the Act received royal assent on June 17, 2026.
  • The Act has no Parts. Its spending is organized into two schedules.

Spending and who is affected

  • The Act grants $140.40 billion for Schedule 1 items and $3.64 billion for Schedule 2 items, after deducting interim appropriations already granted under Appropriation Act No. 1, 2026–27.
  • Funding covers federal departments, agencies, Crown corporations, Parliament and other bodies. It also supports grants, contributions, services and other payments affecting people and organizations across Canada and abroad.
  • The Schedule 1 figures below are full listed vote totals, including amounts previously granted as interim appropriations, not solely the new amounts granted by this Act:
    • National Defence: $48.37 billion
    • Indigenous Services: $23.93 billion
    • Employment and Social Development: $13.62 billion
    • Crown-Indigenous Relations and Northern Affairs: $11.86 billion
    • Health: $10.43 billion
    • Veterans Affairs: $8.12 billion
    • Housing, Infrastructure and Communities: $7.96 billion
  • Each item may be used only for its specified purposes and subject to its stated conditions.

Authorities and existing law

  • This is an appropriation measure; the provided text does not set out amendments to other Acts. It grants spending and related authorities, including authority for many organizations to spend specified revenues to offset expenses.
  • National Defence may make commitments of up to $129.09 billion, subject to Treasury Board allotment; an estimated $76.14 billion would come due in future years.
  • Treasury Board’s Schedule 1 votes include $1 billion for contingencies and authority to supplement other appropriations for specified purposes, including operating and capital budget carry-forwards.
  • Finance votes set limits on certain international assistance, including guarantees of up to €200 million for loans to Naftogaz over 2026–27 to 2030–31 and US$1 billion for loans to Ukraine over 2026–27 to 2051–52.

Dates and limits

  • Schedule items are deemed effective April 1, 2026.
  • Schedule 2 amounts may be paid through March 31, 2028. Relevant appropriations must be charged in order from earliest to latest; unused balances generally lapse at the end of that fiscal year, subject to the stated Financial Administration Act adjustments.
  • The Act permits specified accounting adjustments after the applicable fiscal year, before the relevant Public Accounts are tabled, where no payment from the Consolidated Revenue Fund is required.

Source limitation

  • The supplied text is truncated during Schedule 1. It does not include the full remaining Schedule 1 or the Schedule 2 item details.
Last updated Oct 28, 2026, 2:49 PM
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