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Purpose and status

• The Appropriation Act No. 3, 2025–26 received royal assent on December 11, 2025.
• It authorizes up to $10,848,320,356 from the Consolidated Revenue Fund for federal public administration expenses in the fiscal year ending March 31, 2026, that are not otherwise provided for. The amounts come from Supplementary Estimates (B).
• The Act primarily provides spending authority rather than amending other statutes. Each item can be used only for its specified purposes and under its stated conditions.

Major allocations

• Schedule 1 totals $10.663 billion. Its largest allocations include:
  • Health: $1.639 billion
  • Crown-Indigenous Relations and Northern Affairs: $1.376 billion
  • Indigenous Services: $1.295 billion
  • National Defence: $1.104 billion
  • VIA Rail: $944.7 million
  • Treasury Board Secretariat: $926.8 million
  • Foreign Affairs, Trade and Development: $801.7 million
  • Citizenship and Immigration: $621.2 million
• Schedule 2 totals $185.7 million, all for the Canada Revenue Agency: $184.3 million for operating expenditures and $1.4 million for capital expenditures.
• The appropriations affect federal departments, agencies and Crown corporations and, through authorized grants, contributions and services, their recipients. The supplied text generally identifies spending categories rather than individual programs or beneficiaries.

Notable authorities

• National Defence may make total commitments of up to $86.76 billion for specified votes, subject to Treasury Board allotment, regardless of when payments come due. The Act estimates $52.95 billion will be payable in future years; these commitment figures are separate from the Act’s $1.104 billion Defence appropriation.
• The Act authorizes the write-off of $9,549,976 in four debts owed by three First Nations under two court decisions.
• Two $1 Finance votes set limits for assistance to the International Bank for Reconstruction and Development: up to $14 million in grants over 2025–26 to 2027–28 for a crisis-resilience forum and debt transparency, and up to $200 million in loans in 2025–26 for the Extraordinary Revenue Acceleration.
• The Treasury Board receives $315 million to supplement appropriations for compensation adjustments and $7 million for government-wide strategic management initiatives.
• Several votes authorize organizations to spend specified revenues to offset expenses. Some also authorize recoverable expenditures, transfers or other activities subject to stated conditions.

Timing and accounting

• The listed appropriation transfers and schedule provisions are deemed effective April 1, 2025.
• Schedule 2 funds may be paid through March 31, 2027, with relevant older appropriations charged first. Unused balances then lapse, subject to the specified Financial Administration Act adjustments.
• Both schedules permit certain accounting adjustments after the applicable fiscal year ends and before its Public Accounts are tabled, where no payment from the Consolidated Revenue Fund is required.