Debts, obligations and claims written off or forgiven

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The types of approval/authority for the write-off or forgiveness (including waiver and remission) of debts, obligations and claims are as follows:

  1. Ministerial approval

    Ministerial approval represents authority given to Ministers under the Financial Administration Act (FAA) or other Acts of Parliament as follows:
    • Section 25(1) of the FAA gives Ministers, through Treasury Board regulations, general authority to approve the write-off of any debt, obligation or claim other than accountable advances or overpayments of salaries, wages, or employment-related allowances that would not result in a charge to an appropriation.
    • Section 155.1(4) of the FAA gives Ministers, through Treasury Board regulations, authority to waive interest on overdue amounts owing to Her Majesty and to waive administrative charges for dishonoured instruments (e.g. NSF cheques) imposed under section 155.1 of the FAA. (e.g. NSF cheques) imposed under section 155.1 of the FAA.
    • Other Acts of Parliament (e.g. Bankruptcy and Insolvency Act) give Ministers general authority to approve the write-off or forgiveness of specific debts, obligations or claims.

  2. Treasury Board approval

    Section 25(1) of the FAA, through Treasury Board regulations, allows a Minister, with specific Treasury Board approval, to write-off any debt, obligation or claim arising from accountable advances or overpayments of salaries, wages or employment-related allowances that would not result in a charge to an appropriation.

  3. Governor in Council and Parliamentary authority
    • Section 23(2.1) of the FAA states that the Governor in Council may, on the recommendation of the Treasury Board, remit any other debt, including any interest paid or payable thereon, where the Governor in Council considers that the collection of the other debt is unreasonable or unjust or that it is otherwise in the public interest to remit the other debt.
    • Section 24.1 of the FAA requires that where a debt or obligation included in the Statement of Financial Position is to be forgiven, and which would result in a charge to an appropriation, the amount to be forgiven must be authorized pursuant to an Act of Parliament, including an Appropriation Act.
    • Section 25(2) of the FAA requires that where a debt, obligation or claim included in the Statement of Financial Position is to be written off, and which would result in a charge to an appropriation, the amount to be written off must be authorized by Parliament as a budgetary expenditure in an Appropriation Act or some other Act.

The following codes are used:

Codes

  1. Write-off
  2. Forgiveness
  3. Remission
  4. Waiver

Debts, obligations and claims written off or forgiven
(in dollars)
Description CodeLink to Table note 1 Ministerial approval Treasury Board approval Governor in Council and Parliamentary authority Total
Number Amount Number Amount Vote number or Act Number Amount Number Amount
Financial Administration Act
Agriculture and Agri-Food
Department of Agriculture and Agri-Food A 394 34,127,146 – – – – – 394 34,127,146
Canadian Heritage and Multiculturalism
Canadian Radio-television and Telecommunications D 6 762 – – – – – 6 762
Library and Archives of Canada A 13 836 – – – – – 13 836
Crown-Indigenous Relations
Department of Indian Affairs and Northern Development A 78 1,323,783 – – – – – 78 1,323,783
Democratic Institutions
Office of the Chief Electoral Officer A 63 121,857 – – – – – 63 121,857
Environment and Climate Change
Department of the Environment A/D 83 9,509 – – – – – 83 9,509
Parks Canada Agency A 27 98,224 – – – – – 27 98,224
Families, Children and Social Development
Department of Employment and Social Development A/D 5,219 59,470,465 – – 10b 31,481 162,154,347 36,700 221,624,812
Finance
Department of Finance A 1,307 631,709 – – – – – 1,307 631,709
Fisheries, Oceans and the Canadian Coast Guard
Department of Fisheries and Oceans A/C/D 244 23,847,437 – – Link to Table note 2 1 43,400 245 23,890,837
Global Affairs
Department of Foreign Affairs, Trade and Development B – – – – (S) 2 37,922,028 2 37,922,028
Health
Department of Health A/C 1,361 2,428,142 – – Link to Table note 2 18 549,600 1,379 2,977,742
Canadian Food Inspection Agency A 28 37,386 – – – – – 28 37,386
Public Health Agency of Canada A 1 45,803 – – – – – 1 45,803
Immigration, Refugees and Citizenship
Department of Citizenship and Immigration A/C 1,510 222,762 – –  / 15bLink to Table note 2 1,115 484,638 2,625 707,400
Indigenous Services
Department of Indigenous Services Canada A/C 42 744,580 – – – 1 169,040 43 913,620
Innovation, Science and Economic Development
Department of Industry A/D 121 6,074,761 – – – – – 121 6,074,761
Atlantic Canada Opportunities Agency D 13 930 – – – – – 13 930
Department of Western Economic Diversification A/D 2 297,463 – – – – – 2 297,463
Economic Development Agency of Canada for the Regions of Quebec A/D 40 3,873,032 – – – – – 40 3,873,032
Federal Economic Development Agency for Southern Ontario A 6 3,131,622 – – – – – 6 3,131,622
National Research Council of Canada A 8 386,279 – – – – – 8 386,279
Statistics Canada A/D 77 301,710 – – – – – 77 301,710
Justice
Department of Justice A/C 26 116,671 – – Link to Table note 2 66,723 3,912,754 66,749 4,029,425
National Defence
Department of National Defence A 46 1,581,445 – – – – – 46 1,581,445
National Revenue
Canada Revenue Agency A 1,190,147 3,237,650,407 – – – – – 1,190,147 3,237,650,407
Natural Resources
Department of Natural Resources A 13 50,281 – – – – – 13 50,281
National Energy Board C – – – – Link to Table note 2 1 14,710,000 1 14,710,000
Public Safety and Emergency Preparedness
Canada Border Services Agency A 100 28,395,123 – – – – – 100 28,395,123
Canadian Security Intelligence Service D 2 23 – – – – – 2 23
Correctional Service of Canada A 66 2,220 – – – – – 66 2,220
Public Services and Procurement
Department of Public Works and Government Services A 68 319,600 – – – – – 68 319,600
Science
Natural Sciences and Engineering Research Council A 5 9,502 – – – – – 5 9,502
Transport
Department of Transport A 65 30,819 – – – – – 65 30,819
Veterans Affairs
Department of Veterans Affairs A 163 255,777 – – – – – 163 255,777
Subtotal   1,201,344 3,405,588,066 – – – 99,342 219,945,807 1,300,686 3,625,533,873
Apprentice Loans Act
Families, Children and Social Development
Department of Employment and Social Development B 318 58,233 – – – – – 318 58,233
Bankruptcy and Insolvency Act
National Revenue
Canada Revenue Agency A 25,303 352,032,596 – – – – – 25,303 352,032,596
Transport
Department of Transport A 2 24,382 – – – – – 2 24,382
Subtotal   25,305 352,056,978 – – – – – 25,305 352,056,978
Canada Small Business Financing Act
Innovation, Science and Economic Development
Department of Industry A 922 58,767,857 – – – – – 922 58,767,857
Canada Student Financial Assistance Act
Families, Children and Social Development
Department of Employment and Social Development B 344,910 391,261,840 – – – – – 344,910 391,261,840
Canada Student Loans Act
Families, Children and Social Development
Department of Employment and Social Development B 232 2,856,342 – – – – – 232 2,856,342
Canadian Food Inspection Agency Act
Health
Canadian Food Inspection Agency C 11,145 1,053,197 – – – – – 11,145 1,053,197
Customs Act
Public Safety and Emergency Preparedness
Canada Border Services Agency D 346 2,530,882 – – – – – 346 2,530,882
Department of Veterans Affairs Act
Veterans Affairs
Department of Veterans Affairs B 8 35,395 – – – – – 8 35,395
Employment Insurance Act
Families, Children and Social Development
Department of Employment and Social Development A 47,275 40,283,262 – – – – – 47,275 40,283,262
Excise Tax Act
National Revenue
Canada Revenue Agency Link to Table note 3 B 7,637 98,070,653 – – – – – 7,637 98,070,653
Export Development Act
Global Affairs
Export Development Canada (Canada Account) A – 196,010,248 – – – – – – 196,010,248
Immigration and Refugee Protection Act
Immigration, Refugees and Citizenship
Department of Citizenship and Immigration D 93 9,300 – – – – – 93 9,300
Income Tax Act
National Revenue
Canada Revenue Agency Link to Table note 3 B/D 311,228 478,651,897 – – – – – 311,228 478,651,897
Office of the Superintendent of Financial Institutions Act
Finance
Office of the Superintendent of Financial Institutions A 10 11,104 – – – – – 10 11,104
Old Age Security Act
Families, Children and Social Development
Department of Employment and Social Development C 5,311 7,949,915 – – – – – 5,311 7,949,915
Parliament of Canada Act
Parliament
Parliamentary Protective Service A 3 2,103 – – – – – 3 2,103
Senate A 3 280 – – – – – 3 280
Subtotal   6 2,383 – – – – – 6 2,383
Pension Act
Veterans Affairs
Department of Veterans Affairs B 47 310,948 – – – – – 47 310,948
Veterans Well-being Act
Veterans Affairs
Department of Veterans Affairs B 54 973,163 – – – – – 54 973,163
War Veterans Allowance Act
Veterans Affairs
Department of Veterans Affairs B 2 1,083 – – – – – 2 1,083
Total   1,956,193 5,036,482,746 – – – 99,342 219,945,807 2,055,535 5,256,428,553
Summary
Write-offs A 1,274,478 4,052,102,812 – – – 32,177 162,416,620 1,306,655 4,214,519,432
Forgiveness B 399,651 763,498,193 – – – 2 37,922,028 399,653 801,420,221
Remissions C 16,456 9,003,112 – – – 67,163 19,607,159 83,619 28,610,271
Waivers D 265,608 211,878,629 – – – – – 265,608 211,878,629
Total   1,956,193 5,036,482,746 – – – 99,342 219,945,807 2,055,535 5,256,428,553

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