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What the Act does

• Authorizes up to $5,408,955,628 from the Consolidated Revenue Fund for federal public administration expenses not otherwise provided for in the fiscal year ending March 31, 2026.
• The money is allocated through the Supplementary Estimates (C). Each amount may be used only for the purposes and under the conditions stated in its schedule item.
• The Act received royal assent on March 26, 2026. Its schedule items are deemed effective, and the specified appropriation transfers deemed authorized, from April 1, 2025.

Who and what it funds

• Schedule 1: $5.359 billion. Major amounts include $1.219 billion for National Defence, $1.008 billion for Canada Post, $509 million for Indigenous Services, $300 million for Veterans Affairs and $150 million for the Canadian Broadcasting Corporation.
• Schedule 1 also provides Treasury Board with $1 billion to supplement appropriations for defence and security initiatives, $140 million for paylist requirements and $31.2 million for compensation adjustments. Other allocations cover departments, agencies, museums, research councils and Crown corporations.
• Schedule 2: $50.3 million. This includes $13.6 million for the Canada Border Services Agency and $36.7 million for the Canada Revenue Agency.
• The Act affects these federal organizations and, depending on the vote, people or organizations receiving their services, grants, contributions or other payments.

Notable authorities and changes

• Raises the maximum outstanding working-capital advances to Canada’s posts abroad from $50 million to $70 million.
• Authorizes the write-off of 38,526 student and apprentice loan debts totalling $381.9 million, including $197.2 million already written off under an earlier appropriation. It also authorizes the write-off of 377 government annuity overpayment debts totalling $18,637.
• Authorizes National Defence, subject to Treasury Board allotment, to make total commitments of $86.76 billion across specified votes, regardless of when payment is due; an estimated $52.95 billion would come due in future years. This commitment authority is distinct from the Act’s $5.41 billion appropriation.
• Permits specified departments and agencies to spend certain revenues to offset related expenses. Other listed authorities include correctional agreements with provinces and Treasury Board transfers for defence and security within recipient organizations’ legal mandates.

Deadlines and accounting

• Schedule 2 funds may be paid through March 31, 2027. Relevant earlier appropriations must be charged first; remaining amounts lapse at the end of that fiscal year, subject to the stated Financial Administration Act adjustments.
• Both schedules permit certain non-cash accounting adjustments after the relevant fiscal year ends, but before that year’s Public Accounts are tabled in Parliament.