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.
Discourse summary
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