Disclosure

The Financial Benefits Program provides economic support to eligible Canadian Armed Forces (CAF) Veterans, survivors, spouses/common-law partners and dependants for the economic impact that a military career ending and/or service-related injury or death can have on a Veteran's ability to earn income, advance in a career or save for retirement. Support is provided to those approved for the Rehabilitation Program; those who have completed the program and have not yet found employment; those who were eligible for the program but are unable to participate due to permanent and severe impairment; and those who have received a Disability Award for a physical or mental condition which causes permanent and severe impairments for which rehabilitation services have been approved. Compensation is provided in the form of monthly income support payments.

Earnings Loss Benefit

The Earnings Loss Benefit Program recognizes the economic impact a military career-ending or service related disability may have on a Canadian Armed Forces Veteran's ability to earn income following release from the Canadian Armed Forces. To meet their basic needs, eligible CAF Veterans participating in Veterans Affairs Canada's Rehabilitation Program are provided with temporary income replacement in the form of a monthly allowance so that a participant's income does not fall below 90% of gross pre-release military salary. Where a Veteran who had been participating in the Rehabilitation Program is not able to participate in suitable gainful employment, the support continues until the Veteran reaches the age of 65. April 1, 2019, Pension for Life (PFL) was introduced. As a result, Earnings Loss Benefit is one of the six financial benefits replaced by the Income Replacement Benefit.

Table 7.1 Earnings Loss Benefit Recipients^{Footnote 1} and Expenditures

Source: Chief Financial Officer and Corporate Services Branch

Income Replacement Benefit (IRB)

April 1, 2019, Pension for Life (PFL) was introduced. Pension for Life includes three new benefits: Pain and Suffering Compensation; Additional Pain and Suffering Compensation; and Income Replacement Benefit.

The Income Replacement Benefit (IRB) is a monthly taxable financial benefit that compensates Veterans for the economic impact that health problem(s), resulting primarily from service have on their ability to earn income. It provides financial support while participating in rehabilitation services. The benefit is available to survivors and/or orphans who qualify.

Table 7.2 - Income Replacement Benefit: Recipients and Expenditures

Source: Chief Financial Officer and Corporate Services Branch

Veteran and Family Well-Being Fund

The Veteran and Family Well-Being Fund provides funding to organizations that conduct research, develop or implement innovative programs that improve the well-being of Veterans and their families.

Table 7.3 Veteran and Family Well-Being Fund: Recipients^{Footnote 9} and Expenditures

Source: Strategic Policy and Commemoration (Actuals and Forecast)

Career Impact Allowance (CIA)

The Career Impact Allowance Program recognizes the economic impact on employment potential and career advancement caused by severe and permanent service-related disabilities. The program ensures that eligible Canadian Armed Forces (CAF) Veterans with severe permanent impairments have an income sufficient to meet basic needs. A monthly allowance is payable to CAF Veterans who received a Disability Award for physical or mental health problems that are creating a permanent and severe impairment and for which rehabilitation services have been approved. As of April 1, 2017, a new grading scheme was implemented for CIA, which gave access to higher grade levels for some clients. The result is that a greater proportion of clients are in Grades 1 and 2 than previous to the change. April 1, 2019, Pension for Life (PFL) was introduced, as a result, the Career Impact Allowance has become the Additional Pain and Suffering Compensation.

The other part of the Career Impact Allowance that recognizes and compensates Veterans for their barriers to establishing themselves in post-service life as a result of service-related permanent and severe impairment will become the new Additional Pain and Suffering Compensation. It will have three grade levels that will result in non-taxable payments to the Veteran for life. This will fall under the Disability Benefits program.

Table 7.4 Career Impact Allowance Recipients and Expenditures

Source: Chief Financial Officer and Corporate Services Branch

Supplementary Retirement Benefit (SRB) Program

The Supplementary Retirement Benefit Program compensates eligible Canadian Armed Forces (CAF) Veterans for lost opportunities to contribute to retirement pensions because they are unable to work following their release from the Canadian Armed Forces. Veterans must have been assessed as totally and permanently incapacitated during their participation in Veterans Affairs Canada's Rehabilitation Program and eligible for extended Earnings Loss benefits. The benefit, a lump-sum payment equal to 2% of the total amount of Earnings Loss benefits that was paid to the Veteran before income offsets, is generally paid when the Veteran reaches the age of 65. Survivors of Veterans who die as a result of a service-related injury or disease are also eligible for this benefit, payable after the Veteran would have reached the age of 65 years. April 1, 2019, Pension for Life (PFL) was introduced. As a result, the Supplementary Retirement Benefit (SRB) Program, along with the Retirement Income Support Benefit (RISB) have been consolidated into the Income Replacement Benefit under the Income Support Program.

Table 7.5 Supplementary Retirement Benefit Recipients and Expenditures^{Footnote 12}

Source: Chief Financial Officer and Corporate Services Branch

Retirement Income Support Benefit (RISB)

The Retirement Income Security Benefit provides eligible Canadian Armed Forces (CAF) Veterans and survivors with life-long financial stability for moderately to severely disabled individuals through a monthly income security payment beginning at age 65. This benefit tops up a Veteran’s total annual income to at least 70% of what he or she received in financial benefits from Veterans Affairs Canada. As of April 1, 2019, Pension for Life (PFL) was introduced. As a result, the Retirement Income Support Benefit (RISB), along with the Supplementary Retirement Benefit (SRB) Program have been consolidated into the Income Replacement Benefit under the Income Support Program.

Table 7.6 Retirement Income Support Benefit Recipients and Expenditures

Source: Chief Financial Officer and Corporate Services Branch

Canadian Forces Income Support (CFIS) Program

The Canadian Armed Forces Income Support Benefit ensures that eligible Canadian Armed Forces (CAF) Veterans have a minimum level of income to meet basic needs while they are engaged in job search activities. The program provides a monthly temporary income support to low income CAF Veterans who have completed Veterans Affairs Canada's Rehabilitation Program and are capable of achieving suitable gainful employment but have not yet obtained employment. This program is also available to survivors or orphans of Veterans in certain circumstances. April 1, 2019, Pension for Life (PFL) was introduced. As a result, Canadian Forces Income Support along with the Income Replacement Benefit, fall under the Income Support Program.

Table 7.7 Canadian Forces Income Support Recipients and Expenditures

Source: Chief Financial Officer and Corporate Services Branch

War Veterans Allowance (WVA) Program

The War Veterans Allowance Program is a form of financial assistance available to eligible Veterans, Merchant Navy Veterans, qualified civilians and their survivors, dependants and orphans. In recognition of war service, qualified persons are provided with a regular, monthly income to meet basic needs. Eligibility for War Veterans Allowance is determined by the war time service of a Veteran or qualified civilian, the age or health, family income and residency. As well, as surviving spouse, a surviving common-law partner or orphan may qualify for War Veterans Allowance.

Table 7.8 War Veterans Allowance Recipients

Source: Chief Financial Officer and Corporate Services Branch

Table 7.9 War Veterans Allowance Expenditures

Source: Chief Financial Officer and Corporate Services Branch

Transition Services include funding for eligible participants to access medical, psychological and vocational rehabilitation or vocational assistance services needed to reduce or resolve barriers to re-establishment in civilian life arising from eligible health problems. Specific to survivors, spouses and common-law partners is the aim to restore employability. Transition Services also include the Education and Training Benefit and Career Transition Services which provide funding for eligible participants to pursue education and training that will support them in a successful transition from military to civilian life, help them achieve their education and post-military employment goals, and better position them to be more competitive in the civilian workforce. Transition Services also include funding for medically released Veterans and families at Military Family Resource Centres across the country.

Education and Training Benefit (ETB)

The Education and Training Benefit provides funding for eligible participants to pursue education and training that will support them in a successful transition from military to post-service life, help them achieve their education and post-military employment goals, and better position them to be more competitive in the civilian workforce.

Table 6.1 Education and Training Benefit (ETB): Recipients^{Footnote 1} and Expenditures

Source: Chief Financial Officer and Corporate Services Branch

Rehabilitation and Veterans Support Services (VSS)

The Rehabilitation Program provides needs-based access to medical, psychosocial and vocational rehabilitation and assistance services to eligible Canadian Armed Forces Veterans who have been medically released, or have rehabilitation needs primarily related to service, to assist them and their families to re-establish in post-service life. Under certain circumstances, survivors and spouses of eligible Veterans may be eligible to receive vocational assistance services and rehabilitation services.

Table 6.2 Rehabilitation Program: Eligible Recipients^{Footnote 3} and Expenditures

Source: Chief Financial Officer and Corporate Services Branch

Career Transition Services (CTS)

The Career Transition Services Program supports the transition to post-service life of eligible members, releasing members, Veterans, spouses/common-law partners, and survivors by providing access to services that will assist them in having the knowledge, skills and plan necessary to prepare for and obtain suitable civilian employment. Services are provided directly to clients through a national service provider.

Table 6.3 Career Transition Services (CTS): Approved Applications and Expenditures

Source: Chief Financial Officer and Corporate Services Branch

Table 6.4 Remainder of Veterans Support Services (VSS) Expenditures

Source: Chief Financial Officer and Corporate Services Branch

Treatment Benefits and Services

In recognition of their service to the country, the Treatment Benefits and Services Program provides eligible Veterans, certain Reserve Force personnel, civilians, and their survivors and dependants and other individuals with access to appropriate treatment benefits for their health needs. Treatment benefits include medical, surgical or dental examinations or treatment; surgical or prosthetic devices and aids and their maintenance; home adaptations to accommodate the use of devices or aids; preventative health care; pharmaceuticals; and travel and other expenses incurred to access these benefits.

Table 5.1 Treatment Benefits Recipients

Source: Chief Financial Officer and Corporate Services Branch

Table 5.2 Treatment Benefits and Other Health Purchased Services (OHPS) Expenditures

The tables below provide the actual and forecasted expenditure breakdown by Program of Choice (POC) and Other Health Purchased Services (OHPS).

Source: Chief Financial Officer and Corporate Services Branch

Veterans Independence Program (VIP)

The Veterans Independence Program (VIP) provides funding to eligible Veterans, certain Reserve Force personnel, civilians, as well as survivors and primary caregivers so that they can access home and community care and support services to meet their physical, mental and social needs. This assistance allows them to remain healthy and independent in their own homes and communities. The services and benefits which may be funded include home care services and personal care (housekeeping, access to nutrition, grounds maintenance, ambulatory) home adaptations and transportation services. VIP housekeeping and/or grounds maintenance services are available to eligible survivors and primary caregivers.

Table 5.3 Veterans Independence Program Recipients

Source: Chief Financial Officer and Corporate Services Branch

Table 5.4 Veterans Independence Program Expenditures

Source: Chief Financial Officer and Corporate Services Branch

Caregiver Recognition Benefit (CRB)

The Caregiver Recognition Benefit formally recognizes the contribution caregivers make to the health and well-being of seriously injured Veterans who require continuous care and supervision, due to their service related physical and/or mental health condition(s). This benefit is paid directly to Veterans’ caregivers.

Table 5.5 Caregiver Recognition Benefit Recipients and Expenditures^{Footnote 12}

Source: Chief Financial Officer and Corporate Services Branch

Long Term Care (LTC)

Through the Long Term Care Program and the Intermediate Care component of the Veterans Independence Program, the Department provides financial support to eligible war Veterans and Canadian Armed Forces Veterans who need long term/nursing home care, or short term (respite) care.

These programs work in collaboration with provincial, regional or local health authorities and long-term care facilities to ensure Veterans are supported in an appropriate long term care setting that meets their individual needs.

To be eligible for financial support, Veterans must be assessed as needing long-term care by a health care professional as well as meet service eligibility requirements.

Eligible Veterans may qualify for financial support in two types of long term care settings:

Community beds located in nursing homes and other residential/long term care facilities found in many communities across Canada. Depending on Veteran eligibility, these beds can be funded through either OHPS or VIP.

Contract beds, also referred to as priority access beds, which are allocated to more than 160 health care facilities where the Department has a contractual arrangement with the province, health authority, and/or facility to provide priority access to a designated number of beds for war Veterans. These beds are funded exclusively through the OHPS allotment.

The type of setting in which Veterans can receive departmental support varies depending on type and location of military service, income, health care need, and whether their need for long term care is linked to a service related disability/illness.

Some nursing homes and other residential/long-term care facilities provide care to Veterans in contract as well as community beds within the same facility.

Table 5.6 Long Term Care (LTC) Recipients and Expenditures

Note: Contract Beds are funded through OHPS, while Community Beds are funded through OHPS and VIP.

Source: Chief Financial Officer and Corporate Services Branch

Disability benefits are financial payments provided to individuals who have a service-related disability. There are two types of disability benefits: Disability Pensions and Disability Awards. April 1, 2019, Pension for Life (PFL) was introduced. As a result, Disability Benefits changed to include Disability Pension, Pain and Suffering Compensation and Additional Pain and Suffering.

Table 4.1 Disability Benefits Recipients

Source: Chief Financial Officer and Corporate Services Branch

Disability Pensions (DP)

The Disability Pension Program recognizes and compensates eligible Veterans as well as Canadian Armed Forces members who applied and were eligible for a disability pension prior to April 1, 2006, and their survivors, dependants and civilians for the effects of a service-related disability and/or death. Compensation is provided in the form of a monthly disability pension. Disability pensioners who are hospitalized or receiving outpatient care for a pensioned condition are eligible to receive an additional allowance for that period. This program also recognizes and compensates those in receipt of a disability pension for the distinct effects that disabilities may have on clothing, on an individual's ability to perform personal care, and exceptional health needs. This is provided through a monthly allowance. This program is now delivered through grants.

Table 4.2 Disability Pension Recipients

Source: Chief Financial Officer and Corporate Services Branch

Table 4.3 Disability Pension Expenditures

Source: Chief Financial Officer and Corporate Services Branch

Disability Awards (DA)

Under the New Veterans Charter in effect since April 1, 2006, this program recognizes and compensates eligible Canadian Armed Forces members and Veterans, and in some cases surviving spouses/common-law partners and surviving children, for death, detention and non-economic effects of service related disability including pain and suffering, functional loss and the effects of permanent impairment on the lives of Canadian Armed Forces members, Veterans and their families. As of January 1, 2019, the maximum award is $374,169.60, depending on the extent of disability. Disability Awards may be paid as a lump-sum payment, annual payments over the number of years of the member/Veteran's choosing, or a combination of these two payment options. The Pain and Suffering Compensation replaced the Disability Award (DA) as the new non-taxable monthly benefit on April 1, 2019.

Table 4.4 Disability Award Recipients^{Footnote 8Footnote 9}

Source: Chief Financial Officer and Corporate Services Branch

Table 4.5 Disability Award Expenditures

Source: Chief Financial Officer and Corporate Services Branch

Disability Award and Disability Pension Duals

The table below provides a breakdown of Veterans and Survivors for those who receive both a Disability Pension and a Disability Award.

Table 4.6 Disability Award and Disability Pension Duals^{Footnote 14}

Source: Chief Financial Officer and Corporate Services Branch

Pain and Suffering Compensation

Pension For Life (PFL)

April 1, 2019, Pension for Life (PFL) was introduced. Pension for Life includes three new benefits: Pain and Suffering Compensation; Additional Pain and Suffering Compensation; and Income Replacement Benefit. The Pension for Life Benefits package is intended to meet the following objectives:

• Providing recognition, income support and better overall stability to Canadian Armed Forces (CAF) members and Veterans who are living with a disability due to a service-related injury and/or illness.
• Providing a holistic package that reintroduces lifelong monthly pain and suffering payments; implement a new recognition benefit, and consolidate six of seven existing income-related financial benefits.
• Addressing concerns raised by military and Veteran communities and families by empowering CAF members and Veterans living with a disability, caused by a service-related illness or injury, to choose the form of compensation that works best for them and their families.

Table 4.7 - Pain and Suffering Compensation and Death Benefits Recipients

Table 4.8 - Pain and Suffering Compensation and Death Benefits Expenditures

Source: Chief Financial Officer and Corporate Services Branch

Disability Benefit Recipients

The table below indicates the disability class (percentage paid out) to Veterans and survivors in receipt of Disability Pension/Award as of March 31, 2022.

The links below provide the rate tables for which the percentages are paid at:

• Disability Award Rates Table 2018 (PDF)
• Disability Pensions Rates Table 2018 (PDF)

Table 4.9 Recipients by Disability Class as of March 31, 2022^{Footnote 20}

Source: Chief Financial Officer and Corporate Services Branch

Table 4.10 Most Common Medical Conditions^{Footnote 21} (Fiscal Year 2021–22)

The table below is based on the number of Veterans who received a favourable decision for the medical condition related to their service.

Source: Chief Financial Officer and Corporate Services Branch

Table 4.11 Most Common Conditions – First Applications Completed (Fiscal Year 2021–22)^{Footnote 28}

The table below represents the number of decisions for fiscal year 2021-22 for each medical condition. Decisions are based on evidence presented and legislated eligibility requirements.

Source: Chief Financial Officer and Corporate Services Branch

Table 4.12 Disability Benefits (First Application) Decisions and Favourable Rates

The table below provides the number of decisions rendered on first applications. Note that one application may have multiple conditions listed.

Source: Chief Financial Officer and Corporate Services Branch

Table 4.13 - Additional Pain and Suffering Compensation: Recipients and Expenditures

Additional Pain and Suffering Compensation is a non-taxable monthly benefit to recognize and compensate Veterans for the non-economic loss associated with service-related permanent and severe impairments that cause a barrier in life after service.

Source: Chief Financial Officer and Corporate Services Branch

Critical Injury Benefit (CIB)

The Critical Injury Benefit provides a tax-free lump sum award for Canadian Armed Forces (CAF) members and Veterans who sustained a service-related injury (or developed an acute disease) that occurred as a result of a sudden and single incident after March 31, 2006. This benefit is in recognition of the immediate pain and suffering experienced after the traumatic incident.

Table 4.14 Critical Injury Benefit Recipients and Expenditures

Source: Chief Financial Officer and Corporate Services Branch

The information below provides a breakdown of departmental spending by program.

Table 3.1 Expenditures by Program - Actuals

Table 3.2 Expenditures by Program - Forecasts

Source: Chief Financial Officer and Corporate Services Branch

Table 2.1 Program and Operating Expenditures

The information below illustrates departmental spending (actual and planned).

Source: Public Accounts of Canada

Source: Chief Financial Officer and Corporate Services Branch

Table 2.2 Departmental Budget

Veterans Affairs Canada's budget for the 2021-22 fiscal year is currently $6.33 billion. Over 90% of the Department's budget represents payments to Veterans, their families and other program recipients.

Source: Chief Financial Officer and Corporate Services Branch

The Veteran figures below below include Veterans who are VAC clients, as well as those who are not.

Veteran figures are based on the 2021 Statistics Canada Census of Population. For the first time since 1971, a question was added to the short-form questionnaire of the Census asking about Canadians’ military experience. The main purpose of the 2021 Census question was to fill a significant data gap to inform policies and programs administered by Veterans Affairs Canada (VAC) and other Veteran support organizations.

Table 1.1 Estimated Veteran Population by Province

The current Veteran data available from the 2021 Census is disaggregated by province of residence and other individual characteristics but does not differentiate Veterans by their service (Second World War, Korean War, Canadian Armed Forces).

Estimated War Service Veteran figures have been prepared by the VAC Statistics Directorate. Veterans Affairs Canada is working with Statistics Canada to develop updated War Service Veteran estimates. Table 1.1 will be updated with those figures as soon as they are made available.

Source: Canadian Armed Forces Veterans - Statistics Canada. War Service Veterans - Veterans Affairs Canada.

Table 1.2 Enumerated Veterans by Age Group and Gender

Source: Statistics Canada.

Table 1.3 Estimated Veterans by Indigenous Status (First Nation, Métis, Inuk) and Age Group

The estimated Veteran population table below include Veterans who are VAC clients, as well as those who are not.

Source: Statistics Canada.

Veterans Affairs Canada

Since November 2010, the Department has been serving more modern-day Canadian Armed Forces Veterans than traditional War Service Veterans.

Table 1.4 Veterans and Survivors Served by VAC (Unique)

Source: Chief Financial Officer and Corporate Services Branch

Table 1.5 Total Number of Veterans by Sex, Service Type, and Age - March 2022

Source: Chief Financial Officer and Corporate Services Branch

Table 1.6 Veterans served by Area Office as of March 2022

The table below provides a breakdown of Veterans by VAC Area Office and lists Veterans who have active case plans with a departmental Case Manager.

Source: Chief Financial Officer and Corporate Services Branch

March 2022 Edition

Summary of Program Recipients

Traditional Programs

Veteran Well-Being Act (VWA) Programs

Note: the following programs came into effect April 1, 2018: Education and Training Benefit; Veteran and Family Well-Being Fund; Caregiver Recognition Benefit; and Veteran Emergency Fund. The following programs came into effect April 1, 2019: Pain and Suffering Compensation; Additional Pain and Suffering Compensation; and Income Replacement Benefit.

Source: Chief Financial Officer and Corporate Services Branch

Summary of Program Expenditures

Traditional Programs

Veteran Well-Being Act (VWA) Programs

Note: the following programs came into effect April 1, 2018: Education and Training Benefit; Veteran and Family Well-Being Fund; Caregiver Recognition Benefit; and Veteran Emergency Fund. The following programs came into effect April 1, 2019: Pain and Suffering Compensation; Additional Pain and Suffering Compensation; and Income Replacement Benefit.

Source: Chief Financial Officer and Corporate Services Branch

Analysis of VAC Facts and Figures

The 2021 Census saw the addition of a question on military service for the first time in 50 years. This census release includes relevant and timely information on Veterans and serving members of the Canadian military. The census counted fewer Veterans than VAC’s estimated number; as documented in the technical report “Veterans data in the 2021 Census”, Statistics Canada concluded that these differences are due to differing data sources, methods, and statistical concepts. VAC will continue to work closely with Statistics Canada and other partners to strengthen data on the Veteran population going forward.

As of March 31, 2022 VAC served 5,880 WS Veterans and 118,820 CAF Veterans. In addition, VAC provided benefits to 30,411 WS survivors, 16,630 CAF survivors, and administers benefits on behalf of 20,564 RCMP members or former members and their survivors.

VAC’s budget fluctuates each year due to the demand-driven nature of its programs which are based on Veterans’ needs and entitlements. In other words, a Veteran who is entitled to a benefit is paid that benefit, whether 10 Veterans come forward or 10,000.

Overall, total VAC clients (Veterans and survivors) increased by 2.1% in 2021-22. It is forecasted that growth in CAF and RCMP Veterans and Survivors will slightly outpace the decline of WS Veterans and Survivors, resulting in an average of 1.4% total VAC client growth over the next 5 years.

Pension For Life

April 1, 2019, Pension for Life (PFL) was introduced. Pension for Life includes three new benefits: Pain and Suffering Compensation; Additional Pain and Suffering Compensation; and Income Replacement Benefit. The Pension for Life Benefits package is intended to meet the following objectives:

• Providing recognition, income support and better overall stability to Canadian Armed Forces (CAF) members and Veterans who are living with a disability due to a service-related injury and/or illness.
• Providing a holistic package that reintroduces lifelong monthly pain and suffering payments; implement a new recognition benefit, and consolidate six of seven existing income-related financial benefits.
• Addressing concerns raised by military and Veteran communities and families by empowering CAF members and Veterans living with a disability, caused by a service-related illness or injury, to choose the form of compensation that works best for them and their families.

VAC’s actual spending for 2020-21 was lower than planned due mainly to the demand for certain programs being less than originally forecasted as well as the impacts of the pandemic.

Retired Programs

The former Career Transition Services Program was discontinued as of April 1, 2018 and replaced by the new Career Transition Services Program.

The Family Caregiver Relief Benefit was discontinued as of April 1, 2018 and replaced by the Caregiver Recognition Benefit.

Automation of the VAC Facts & Figures

The VAC Facts & Figures is transitioning from its current format to an automated dashboard in 2023. The dashboard will contain automated client data which will be updated on a monthly basis. It will provide access to client figures for each program with drill-down capability by geographical area, province, age, service type, sex, client type and urban/rural breakdown and will link to the following information:

• Wait Time Tool
• Departmental Plan
• Main Estimates
• Service Standards
• GC InfoBase

Departmental client and expenditure forecasts are used to support official budgetary requests to adjust annual funding levels and spending authorities for Veteran programs and services as well as to track actual client intake and program usage in terms of both number of clients and dollars expended. Forecasts are updated annually while expenditure tracking is reflected quarterly where possible.

These numbers will not reconcile precisely with other published financial reports as listed below, due to timing of the information, the level of detailed reporting across the various programs and focus on program spending only. Departmental regular operating budget and expenditures are not included under program spending. Forecasts may not correspond to approved departmental budget amounts. In these cases, funding adjustments may be sought through future Estimates cycles to ensure appropriate funding so that all Veterans receive their rightful benefits and services.

More detail on the Department's expenditure plan and actual expenditures can be found as follows:

1. The Departmental Plan (DP) (previously known as the Report on Plans and Priorities) describes departmental priorities, strategic outcomes, programs, expected results and associated resource requirements, covering a three-year period beginning with the year indicated in the title of the report.
2. The Departmental Results Report (DRR) (previously known as the Departmental Performance Report) is a departmental account of actual performance for the most recently completed fiscal year against the plans, priorities and expected results set out in the respective Departmental Plan. DRRs inform Parliamentarians and Canadians of the results achieved by government organizations for Canadians.
3. Quarterly Financial Reports (QFR) for departments and agencies consist of financial tables comparing planned and actual expenditures for both the quarter and year-to-date, as well as comparative information for the preceding fiscal year. Each report includes spending authorities granted through the Main and Supplementary Estimates, as well as any allotment transfers approved by Treasury Board that have become available for use by the institution at the end of the quarter.
4. The Public Accounts of Canada is the report of the Government of Canada prepared annually by the Receiver General. The report covers the financial transactions of the Government during the year.

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