C-24 — Appropriation Act No. 1, 2026-27
Bill C-24 · Legislation · 10/28/2026, 5:47:19 AM
Bill summary
Based on the official bill text (Royal assent) — Parliament of Canada (LEGISinfo/DocumentViewer)
What the Act does
- Authorizes up to $86.42 billion from the Consolidated Revenue Fund for federal public administration expenses in the fiscal year ending March 31, 2027, where those expenses are not otherwise provided for.
- Grants interim portions of items in the 2026–27 Main Estimates. Most receive three-twelfths; specified items receive between four-twelfths and their full estimated amounts.
- Requires money for each item to be used only for that item’s stated purposes and under its specified conditions.
- Received royal assent on March 26, 2026.
Who and what it affects
- Funds federal departments, agencies, Crown corporations and other bodies, as well as grants and contributions to their recipients. Examples include:
- $15.51 billion for Indigenous Services grants and contributions.
- $6.26 billion for Employment and Social Development grants and contributions.
- $5.16 billion for Crown-Indigenous Relations and Northern Affairs grants and contributions.
- $3.14 billion for Housing, Infrastructure and Communities grants and contributions.
- $2.97 billion for Health grants and contributions, and $2.65 billion for Veterans Affairs grants and contributions.
- $1.40 billion for Foreign Affairs, Trade and Development grants and contributions, including international assistance and trade promotion.
- The provided text does not include Schedule 1’s item-by-item list. The figures above are examples from the schedules supplied, not a complete spending breakdown.
Notable authorities
- Allows specified organizations to spend certain revenues to offset related costs. For example, the RCMP may use contract-policing revenues to offset payments for members’ disability and health benefit arrangements.
- Gives the Treasury Board $916.67 million each for government contingencies and defence and security initiatives. It may supplement other appropriations, including for new or increased grants and contributions, within the organizations’ legal mandates.
- Permits specified Indigenous Services and Crown-Indigenous Relations expenditures on non-federal property and transfers of certain assets. Both departments may sell electricity to private consumers in remote locations where no alternative local supply is available, subject to approved conditions.
- The schedules include five $1 items associated with financial-assistance limits, including up to US$1 billion in guarantees for World Bank loans to Ukraine over 2026–27 to 2051–52, and up to €200 million in guarantees for European Bank loans to Naftogaz over 2026–27 to 2030–31.
- The text does not expressly amend other Acts; it grants spending and related authorities, including authorities exercised under Acts it references.
Deadlines and accounting
- Schedule 2 provides $1.21 billion for Canada Revenue Agency operating and capital expenditures. These amounts may be paid through March 31, 2028; older relevant appropriations must be charged first. Unused amounts lapse at the end of that fiscal year, subject to specified adjustments.
- The Act also permits certain non-cash accounting adjustments after the relevant fiscal year, before the applicable Public Accounts are tabled in Parliament.
Discourse summary
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