2024–25 Departmental Plan

From the Minister

I am pleased to present the 2024–2025 Departmental Plan for Canada Economic Development for Quebec Regions (CED). It sets out the Agency’s commitment to achieving its core responsibility, namely to develop Quebec’s economy, particularly in those regions where economic growth is slow or opportunities for productive employment are inadequate, through the concrete action it will be taking over the course of this period.

For the past few years, CED has been working hard to implement post-pandemic economic recovery initiatives to successfully support Quebec businesses and communities in an unprecedented context. For the Agency, the year 2024-2025 will mark a return to investment levels comparable to those of pre‑pandemic years. Our top priority this year will therefore be to invest strategically to strengthen the driving economic forces that are addressing current challenges, with a view to generating growth and quality jobs in all regions of Quebec. In this way, CED aims to contribute to the Government of Canada’s key priorities-particularly its priority to foster inclusive and sustainable economic growth-by providing leadership in sustainable finance and by working in partnership with various stakeholders in the socio-economic ecosystem.

The Agency will also maintain its commitment to the environmental transition of Quebec businesses, specifically by helping them go green by providing funding and ensuring that they acquire the necessary expertise to put their plans into action. CED will also support projects that have a positive impact on the entire population, including projects headed up by social economy enterprises, Indigenous businesses and members of various under-represented groups.

CED will remain attentive to the particular needs and issues of SMEs and communities located in regions where obstacles to development are greater, or those confronted with major ongoing socio-economic challenges. In keeping with the Government of Canada’s commitments, CED will contribute to the transformation of Montréal’s east end by continuing to work with community stakeholders to support projects that promote the area’s revitalization, attractiveness and sustainable reindustrialization.

Through the new Tourism Growth Program, CED will help bolster the potential of regional tourism destinations-particularly in rural and remote areas-to attract visitors from outside Quebec. The Agency will support regional tourist attractions at the local level, such as agro-tourism attractions, as well as Indigenous tourism and the extension of the tourism season, in order to increase the supply of tourism products and strengthen the organization’s impact on the ground.

Businesses and communities in Quebec and Canada are facing a difficult and changing economic context characterized by rising operating and investment costs, the structural challenges of lagging productivity and labour shortages, the emergence of new economic and technological sectors, and the reorganization of global supply chains. CED will contribute to the Government of Canada’s efforts to help businesses and communities address these challenges and seize opportunities, in order to maintain and increase their prosperity and competitiveness.

It should be noted that the term “business” in this Departmental Plan explicitly includes social economy enterprises. Above all, we value the positive economic impact of their projects on the development and vitality of Quebec’s regions.

In particular, CED will support the development and adoption of new technologies, including digital and energy-efficient technologies, to enhance the productivity of our SMEs and strengthen their ability to position themselves in supply chains, notably those of manufacturing businesses in the residential construction sector.

By taking strategic action to maximize its impact and added value, CED will continue to help SMEs and communities grow, innovate and build a more resilient, sustainable and inclusive economy.

Plans to deliver on core responsibilities and internal services

Core responsibilities and internal services

• Developing Quebec’s economy
• Internal services

Developing Quebec’s economy

In this section

• Description
• Quality of life impacts
• Results and targets
• Plans to achieve results
• Key risks
• Snapshot of planned resources in 2024-25
• Related government priorities
• Program inventory

Description

Support economic growth and prosperity and job creation in Quebec by means of inclusive clean growth; help small and medium-sized businesses SMEs grow through trade and innovation; and build on competitive regional strengths.

Quality of life impacts

This core responsibility contributes primarily to the “Prosperity” domain of the Quality of Life Framework for Canada, and is measured through such indicators as firm growth, employment, productivity, GDP per capita, and investment in in-house research and development. Over the coming year, the benefits generated by the various activities of Canada Economic Development for Quebec Regions (CED) will foster sustainable economic growth in all regions of Quebec, in keeping with the Agency’s core responsibility, thus helping to increase prosperity for Canadians.

To this end, the organization will support the start-up and performance of SMEs to help them become more innovative, productive and competitive, while promoting green and inclusive growth. CED will also pursue its efforts to support communities where slow economic growth is prevalent or where opportunities for productive employment are inadequate by supporting strategic growth-generating projects that promote the revitalization or economic diversification of these communities.

This core responsibility also contributes, to a certain extent, to the “Environment” domain, since CED, from a sustainable economic development perspective, targets the improved environmental performance of businesses and communities through the adoption of green technologies or the development of technologies that reduce environmental impacts.

CED also contributes to the “Fairness and inclusion” cross-cutting lens and is focused on creating an inclusive economy and enhancing the participation of various under-represented groups by building ecosystem capacity and directly supporting entrepreneurs from these groups. CED supports women, Indigenous peoples, youth, people with disabilities, members of official language minority communities (OLMCs), newcomers to Canada and immigrants, Black communities, racialized communities, and members of the 2SLGBTQIA+ community, by leveraging their entrepreneurial talent and promoting the benefits of diversity in business, with a view to increasing economic prosperity for these under-represented groups.

In short, CED will actively contribute to improving quality of life in Canada through both its regular programs and its targeted temporary initiatives.

Results and targets

The following tables show, for each departmental result related to CED’s core responsibility to “Developing Quebec’s economy,” the indicators, the results from the three most recently reported fiscal years, the targets, and target dates approved in 2024-25.

It should be noted that the economic slowdown context was taken into account in the development of the 2024-2025 targets, given its significant influence on the achievement of results.

Table 1: Indicators, results and targets for departmental result

* The data in the table corresponds to the most recent results published by Statistics Canada. The figures for previous years are those available and can be updated in the current or a future fiscal year.

Table 2: Indicators, results and targets for departmental result

* The data in the table corresponds to the most recent results published by Statistics Canada. The figures for previous years are those available and can be updated in the current or a future fiscal year.

** “Not updated” means that the data has not been updated since the last results presented in the table.

Table 3: Indicators, results and targets for departmental result

* The data in the table corresponds to the most recent results published by Statistics Canada. The figures for previous years are those available and can be updated in the current or a future fiscal year.

** “Not updated” means that the data has not been updated since the last results presented in the table.

*** “NA” indicates that data was not available for the methodology that CED is working to improve.

**** “No forecast” means CED cannot provide a forecast for a given target owing to work on the improvement of its methodology.

The financial, human resource and performance information for the CED Program Inventory is available on GC InfoBase.

Plans to achieve results

Working within their respective mandates, CED and the six other regional development agencies (RDAs) aim to grow Canada's economy by developing and implementing their own specific measures to promote economic prospects and equal opportunity based on the specific realities of their various regions.

To fulfill its core responsibility, CED seeks to contribute to and achieve the three departmental results set out below. The Agency will prioritize strategic investment in the sustainable and inclusive growth of SMEs and communities in all regions of Quebec in order to support the achievement of its departmental results, which will, however, remain dependent on the economic context.

Text version of Regional representation

Province/Territory	Regional development agency support
Alberta	Prairies Economic Development Canada (PrairiesCan)
British Columbia	Pacific Economic Development Canada (PacifiCan)
Manitoba	Prairies Economic Development Canada (PrairiesCan)
New Brunswick	Atlantic Canada Opportunities Agency (ACOA)
Newfoundland and Labrador	Atlantic Canada Opportunities Agency (ACOA)
Northwest Territories	Canadian Northern Economic Development Agency (CanNor)
Nova Scotia	Atlantic Canada Opportunities Agency (ACOA)
Nunavut	Canadian Northern Economic Development Agency (CanNor)
Ontario	Northern Ontario: Federal Economic Development Agency for Northern Ontario (FedNor) Southern Ontario: Federal Economic Development Agency for Southern Ontario (FedDev Ontario)
Prince Edward Island	Atlantic Canada Opportunities Agency (ACOA)
Quebec	Canada Economic Development for Quebec Regions (CED)
Saskatchewan	Prairies Economic Development Canada (PrairiesCan)
Yukon	Canadian Northern Economic Development Agency (CanNor)

Departmental result 1: Businesses are innovative and growing in Quebec

Over the coming year, the economic outlook for businesses and the Quebec economy will continue to be affected by the difficult economic context, and will also be influenced by structural issues such as labour shortages and lag in productivity. In 2024-2025, through its regular programs, CED will work to foster innovation, productivity and growth of Quebec businesses, including manufacturing businesses in the residential construction sector.

CED is responsible for implementing the Regional Economic Growth through Innovation (REGI) program in Quebec. This national funding program constitutes the Agency’s main source of funding for innovative SMEs and organizations that support them. Through the REGI, CED aims to support growth, productivity and competitiveness of businesses through innovation and development of an inclusive regional entrepreneurial environment.

The REGI will allow CED to help businesses accelerate their digital shift and the adoption of cutting‑edge technologies to robotize and automate their production activities, particularly in the manufacturing sector. Funding provided for businesses in the various fields of this sector will leverage growth, productivity and competitiveness on international markets (in compliance with applicable international agreements), and will help address the critical labour shortage that many regions and economic sectors of Quebec are facing. CED will also continue to support innovative businesses through creation, growth and maintenance of regional clusters, and by providing funding for business incubators and accelerators.

CED will maintain its support for the green transition of Quebec’s businesses and regions. Besides having an impact on the economic development of the region where they are being carried out, the projects receiving funding will also allow businesses to develop and adopt clean technologies, or adjust their business practices with a view to ensuring sustainable growth by contributing, for example, to greenhouse gas reduction, production of cleaner products, growth of bioenergy, alternative energy sources and electric vehicles, and energy efficiency.

CED will make a sustained effort to promote the capabilities of Quebec SMEs and research centres among prime contractors, and raise awareness of the opportunities generated by the Industrial and Technological Benefits (ITB) Policy, which represent a lever for growth, diversification and exports for the Quebec economy.

Departmental result 2: Communities are economically diversified in Quebec

In 2024-2025, CED will support community economic diversification through its regular programs, i.e., the Quebec Economic Development Program (QEDP) and the Community Futures Program (CFP), as well as through a targeted initiative, the Tourism Growth Program (TGP), delivered in the regions of Quebec regions through the QEDP.

Local and regional businesses are important to CED because of their considerable impact in less economically diversified communities. To this end, the QEDP and the CFP will support the development of local economies and help promote the regions of Quebec.

QEDP funding focuses on local business projects; developing regional tourism products; marketing tourist attractions nationally and internationally to encourage increased spending by tourists from outside Quebec; and attracting foreign investment.

The CFP funds the operations of the Community Futures Development Corporations (CFDCs) and Business Development Centres (BDCs), which provide funding and technical assistance for small businesses and support various local development initiatives. Through the CFP, CED will continue to support SMEs and communities in the rural regions of Quebec.

The TGP is a national initiative, delivered in the regions of Quebec via the QEDP, that aims to develop and enhance regional tourism destinations in order to increase Canada's competitiveness as an international tourism destination and is part of the Federal Tourism Growth Strategy, entitled Canada 365: Welcoming the World. Every Day. The TGP has a budget of $108M over 3 years (2023-2024 to 2025-2026). CED has been allocated $22.3M of the total funding; of this amount, $21.1M is earmarked for grants and contributions. CED funding provided through the TGP will focus on building the capacity of local attractions to develop and consolidate tourism assets that have a high potential to attract tourists from outside Quebec to all regions of the province.

CED will also continue to support projects in 2024-2025 through the Hurricane Fiona Recovery Fund (HFRF). This fund is designed to support SMEs and communities in eastern Quebec (Gaspésie‑Îles‑de‑la‑Madeleine region) directly affected by Hurricane Fiona. Implemented in 2022-2023, the HFRF was initially a two-year initiative; however, it has been extended for one more year to better meet the needs of recipients and contribute to recovery efforts and the resumption of economic activity.

Departmental result 3: Businesses invest in the development and commercialization of innovative technologies in Quebec

CED will pursue its efforts to assist innovative businesses and the ecosystem that supports them with a view to building their capacity to commercialize products stemming from innovation. Through its REGI program, CED will help businesses improve their capacity to identify market opportunities, access potential customers, manage business relationships, penetrate national and international markets (in compliance with applicable international agreements), integrate global value chains, and access public markets and Industrial and Technological Benefits (ITB).

CED’s support for Canada’s National Quantum Strategy (NQS), which has a budget of $23.3M over 7 years (2021-2022 to 2027-2028), aims to help SMEs and non-profit organizations involved in the field of quantum innovation adopt, develop and commercialize quantum technologies. Quantum technologies will transform key sectors of our economy, notably information technology (algorithms, quantum simulations, etc.); communications and cybersecurity (cryptography, encryption, etc.); sensing technology (sensors, atomic clocks, quantum compasses, etc.); imaging (medical and thermal imaging, etc.); and the development of innovative materials (microfabrication, materials with new quantum properties, etc.).

CED will also pursue its commitment to the green transition and will support projects involving the development and commercialization of new sustainable technologies with a view to fostering the green shift in Quebec’s regional economies. CED will support activities related to eco-design, the circular economy and innovative new products that provide environmental alternatives to more traditional ones or that support transport electrification needs. In keeping with its action plan to accelerate the green transition, CED intends to double its green transition investment target to $50M per year by 2025-2026. The target for 2024-2025 is $45M.

To contribute to efficiency and sustainability in the residential construction sector, CED will focus specifically on innovation and improving production capacity and sustainability in the case of businesses that manufacture and export construction materials and products.

CED will also assist dynamic regional economic innovation ecosystems in order to facilitate the emergence of new ideas and the development of projects that support innovative SMEs. To this end, CED will be introducing an improved approach to the funding of incubation and acceleration services in Quebec.

Key risks

The difficult economic context, including inflationary pressures, high interest rates and the reorganization of supply chains, is having a negative impact on Quebec businesses. The needs and expectations of SMEs are high in terms of support for the investments they need to make to adapt and grow. Consequently, there is a risk that CED’s programs will not be sufficiently tailored to the needs of SMEs, and this could have a negative impact on the Agency’s capacity to provide strategic and ongoing support for their business projects.

To help Quebec businesses in this new and changing economic context, CED will continue to tailor the implementation of its regular programs to meet emerging and priority needs based on the realities in the various regions. CED will also provide referral and information services to help connect businesses with the most appropriate support and funding organizations.

Snapshot of planned resources in 2024-25

• Planned spending: $293,604,291
• Planned full-time resources: 216

Related government priorities

Gender-based analysis plus

In 2024-2025, CED will strengthen its internal gender-based analysis plus (GBA Plus) and EDI practices and capacity. Since the implementation of its GBA Plus policy and organizational governance framework in 2018, the realities and barriers to the socio-economic participation of certain groups or regions continue to be taken into consideration. As part of its GBA Plus initiatives, CED introduced its EDI approach described above. With a view to fostering an inclusive economic recovery and equitable access to its programs and services, CED will continue to ensure that GBA Plus is an essential component in the development, design, implementation and evaluation of its policies and programs.

As recommended in GBA Plus best practices, CED will update its GBA Plus for its regular programs (QEDP and REGI); the last update was done in 2018. This analysis will allow CED to assess its support for inclusive growth, update issues and potential barriers to accessing its programs, and adjust its intervention if necessary.

Furthermore, CED will implement the GBA Plus recommendations in the 2023 evaluation of the Regional Economic Growth through Innovation (REGI) program.

CED will pursue its efforts to increase the economic participation of remote and rural communities and groups that are under-represented in the Quebec economy. CED considers the following groups to be under-represented: women, youth, persons with disabilities, Indigenous peoples, newcomers to Canada and immigrants, members of the 2SLGBTQI+ community, members of Black communities and other racialized groups, and members of English-speaking minority communities in Quebec. The current Departmental Plan sets targets for five of these groups, i.e., the percentage of SMEs owned by women, youth, racialized groups, Indigenous peoples and persons with disabilities.

United Nations 2030 Agenda for Sustainable Development and the UN Sustainable Development Goals

CED adheres to an economic development approach that contributes to the advancement of Quebec’s economy while respecting the environment and promoting inclusive, sustainable economic growth. More specifically, four of the objectives of the Federal Sustainable Development Strategy, which is based on the UN Sustainable Development Goals, apply to CED:

• Goal 8: Encourage inclusive and sustainable economic growth in Canada.
• Goal 10: Advance reconciliation with Indigenous Peoples and take action to reduce inequality
• Goal 12: Reduce waste and switch to zero-emission vehicles
• Goal 13: Take action on climate change and its impacts

Some of CED's temporary initiatives will also contribute, to a certain extent, to the following goals:

• Goal 9: Foster innovation and green infrastructure in Canada
• Goal 11: Improve access to affordable housing, clean air, transportation, parks, and green spaces, as well as cultural heritage in Canada

Further details regarding CED’s contributions to Canada’s federal implementation plan for the 2030 Agenda and the Federal Sustainable Development Strategy can be found in the Agency’s Departmental Sustainable Development Strategy.

Program inventory

The core responsibility to “Developing Quebec’s economy” is supported by the following programs:

• Program: Regional Innovation
• Program: Community Vitality
• Program: Targeted or Temporary Support

Supporting information on planned expenditures, human resources, and results related to CED’s Program Inventory is available on GC InfoBase.

Internal services

In this section

• Description
• Plans to achieve results
• Snapshot of planned resources in 2024-25
• Related government priorities

Description

Internal services are the services that are provided within a department so that it can meet its corporate obligations and deliver its programs. There are 10 categories of internal services:

• management and oversight services
• communications services
• legal services
• human resources management services
• financial management services
• information management services
• information technology services
• real property management services
• materiel management services
• acquisition management services

Plans to achieve results

CED carried out a strategic review for the purpose of renewing its internal management framework. The three-year plan, to take effect as of 2024–2025, targets the achievement of tangible organizational results in support of CED’s mission.

Over the coming year, CED will pursue its actions aimed at providing a healthy, accessible and inclusive work environment, and will put in place internal measures targeting the excellence of its programs and services and ensuring that they are client-focused and that they build on the benefits of going digital. The measures planned include the following:

• We will continue our efforts to create a positive work environment that fosters collaboration, communication and inclusion, specifically by promoting the creation of networks and safe spaces for equity-seeking groups, and by providing a workplace that facilitates collaboration.
• We will focus on the digital enablement of staff to ensure that they are well-equipped and able to contribute to service excellence.
• We will simplify our operational processes and tools, and improve client service. The solid digital foundation we have built up in recent years through the renewal of our financial management and grant and contribution management systems will allow us to go forward with the modernization of our client interaction tools.

By focusing on optimizing our processes and tools and continuously improving the way we do things, and by applying our digital strategy as a cross-cutting lever to improve the way we deliver our programs and services, we will be able to achieve our mission even more effectively.

Snapshot of planned resources in 2024-25

• Planned spending: $22,330,430
• Planned full-time resources: 167

Related government priorities

Planning for contracts awarded to Indigenous businesses

CED recognizes the importance of supporting the economic development of Indigenous communities, whether by funding projects from these communities through our grant and contribution programs, or by tailoring our internal operations to foster the economic participation of Indigenous businesses. As of 2023‑2024, CED has committed to achieving the target of awarding at least 5% of the total value of contracts to Indigenous businesses.

Measures introduced in recent years that have allowed us to meet and even exceed the annual target of 5% include:

• Adapting procurement tools; holding awareness sessions and providing training for internal technical authorities; and encouraging the consideration of Indigenous businesses to meet the Agency’s procurement needs.
• Giving first consideration to Indigenous businesses for the acquisition of IT equipment.
• Including a section dealing specifically with the Procurement Strategy for Indigenous Business (PSIB) in CED’s strategic procurement plan to promote the use of Indigenous businesses, and periodic reporting to senior management to ensure resource monitoring and realignment for the achievement of the objective, where applicable.

Table 4: Planning for contracts awarded to Indigenous businesses

The following table shows how CED plans to award at least 5% of the total value of contracts to Indigenous businesses annually.

Planned spending and human resources

Planned spending and human resources

This section provides an overview of CED’s planned spending and human resources for the next three fiscal years and compares planned spending for 2024-25 with actual spending from previous years.

In this section

• Spending
• Funding
• Future-oriented condensed statement of operations
• Human resources

Spending

Table 5: Actual spending summary for core responsibilities and internal services (in dollars)

The following table shows information on spending for each of CED’s core responsibilities and for its internal services for the previous three fiscal years. Amounts for the current fiscal year are forecasted based on spending to date.

Table 6: Budgetary planning summary for core responsibilities and internal services (in dollars)

The following table shows information on spending for each of CED’s core responsibilities and for its internal services for the upcoming three fiscal years.

Funding

Figure 1 - Text version:Departmental spending 2021-22 to 2026-27

From 2021-22 to 2026-27, planned statutory spending reached:

• $5,211,129 in 2021-22
• $5,596,577 in 2022-23
• $5,967,199 in 2023-24
• $5,436,928 in 2024-25
• $5,358,853 in 2025-26
• $4,803,366 in 2026-27

From 2021-22 to 2026-27, planned voted spending reached:

• $438,626,602 in 2021-22
• $538,518,143 in 2022-23
• $563,833,385 in 2023-24
• $310,497,793 in 2024-25
• $304,319,382 in 2025-26
• $207,916,647 in 2026-27

From 2021-22 to 2026-27, total planned spending reached:

• $443,837,731 in 2021-22
• $544,114,720 in 2022-23
• $569,800,584 in 2023-24
• $315,934,721 in 2024-25
• $309,678,235 in 2025-26
• $212,720,013 in 2026-27

CED’s spending varies over time, primarily as a result of the temporary and targeted funding the Agency receives. The increase in spending between 2021-2022 and 2022-2023 is mainly attributable to funding allocated to the new economic recovery initiatives launched in 2021-2022 to support the economy in response to the pandemic.

The carryover of grant and contribution funds from unused economic recovery initiative budgets in 2022-2023 contributed to increased spending in 2023-2024, as these initiatives were extended by one year to better meet the needs of funding recipients.

From 2024-2025 onwards, planned spending reverts to pre-pandemic levels. The economic recovery initiatives put in place to address the pandemic will end on March 31, 2024.

It should also be noted that planned spending in 2026-2027 does not include the reinvestment of revenue resulting from the repayment of contributions by our clients, as the mechanism is still under review, as noted in Budget 2023.

Estimates by vote

Information on CED’s organizational appropriations is available in the 2024–2025 Main Estimates.

Future-oriented condensed statement of operations

The future-oriented condensed statement of operations provides an overview of CED’s operations for 2023-24 to 2024-25.

The forecast and planned amounts in this statement of operations were prepared on an accrual basis. The forecast and planned amounts presented in other sections of the Departmental Plan were prepared on an expenditure basis. Amounts may therefore differ.

A more detailed future-oriented statement of operations and associated notes, including a reconciliation of the net cost of operations with the requested authorities, is available on the CED website.

Table 7: Future-oriented condensed statement of operations for the year ending March 31, 2025 (in dollars)

CED’s total net spending in 2024-2025 is projected to be $225.4M, down 39.2% year-over-year. This decline in forecast spending can be primarily attributed to the end of the implementation of temporary initiatives.

CED’s planned spending consists of transfer payments, i.e., expenses related to non-repayable and conditionally repayable contributions, and salary and non-salary expenses (professional and special services). Non-repayable and conditionally repayable contributions account for the bulk of our spending and are projected to amount to $172.7M in 2024-2025.

CED’s revenue, returned to the Consolidated Revenue Fund, is declared in its financial statements as having been earned on behalf of the government. As a result, the organization’s total net revenue is zero.

Human resources

Table 8: Actual human resources for core responsibilities and internal services

The following table shows a summary of human resources, in full-time equivalents (FTEs), for CED’s core responsibilities and for its internal services for the previous three fiscal years. Human resources for the current fiscal year are forecasted based on year to date.

In terms of internal services, a higher use of resources was noted in 2021-2022 and is specifically related to work required to modernize our resource management systems, including the implementation of the SAP solution that replaces the existing financial system.

Table 9: Human resources planning summary for core responsibilities and internal services

The following table shows information on human resources, in full-time equivalents (FTEs), for each of CED’s core responsibilities and for its internal services planned for 2024-25 and future years.

For the 2024-2025 and 2025-2026 fiscal years, grant and contribution funds were reallocated to the operating budget to stabilize the workforce and ensure monitoring and other key activities associated with the termination of the numerous emergency initiatives. In 2026-2027, the workforce will revert to pre-pandemic levels.

Corporate information

Organizational profile

Appropriate minister: The Honourable Soraya Martinez Ferrada

Institutional head: Sony Perron

Ministerial portfolio: Canada Economic Development for Quebec Regions

Enabling instrument: Economic Development Agency of Canada for the Regions of Quebec Act

Year of incorporation / commencement: 2005

Organizational contact information

Mailing address

800 René Lévesque Blvd. West, Suite 500
Montréal, Quebec
H3B 1X9

Telephone: 514-283-6412
Fax: 514-283-3302
Website: www.ced.canada.ca

Supplementary information tables

The following supplementary information tables are available on the CED website.

• Details on transfer payment programs
• Gender-based analysis plus

Information on CED’s departmental sustainable development strategy can be found on the CED website.

Federal tax expenditures

CED’s Departmental Plan does not include information on tax expenditures.

Tax expenditures are the responsibility of the Minister of Finance. The Department of Finance Canada publishes cost estimates and projections for government wide tax expenditures each year in the Report on Federal Tax Expenditures.

This report provides detailed information on tax expenditures, including objectives, historical background and references to related federal spending programs, as well as evaluations, research papers and gender-based analysis plus.

Definitions

appropriation (crédit)

Any authority of Parliament to pay money out of the Consolidated Revenue Fund.

budgetary expenditures (dépenses budgétaires)

Operating and capital expenditures; transfer payments to other levels of government, organizations or individuals; and payments to Crown corporations.

core responsibility (responsabilité essentielle)

An enduring function or role performed by a department. The intentions of the department with respect to a core responsibility are reflected in one or more related departmental results that the department seeks to contribute to or influence.

Departmental Plan (plan ministériel)

A document that sets out a department’s priorities, programs, expected results and associated resource requirements, covering a three‑year period beginning with the year indicated in the title of the report. Departmental Plans are tabled in Parliament each spring.

departmental result (résultat ministériel)

A change that a department seeks to influence. A departmental result is often outside departments’ immediate control, but it should be influenced by program-level outcomes.

A department is expected to be aware of the authorities that it has sought and received. The determination of planned spending is a departmental responsibility, and departments must be able to defend the expenditure and accrual numbers presented in their Departmental Plans and Departmental Results Reports.

departmental result indicator (indicateur de résultat ministériel)

A factor or variable that provides a valid and reliable means to measure or describe progress on a departmental result.

departmental results framework (cadre ministériel des résultats)

A framework that connects the department’s core responsibilities to its departmental results and departmental result indicators.

Departmental Results Report (rapport sur les résultats ministériels)

A report on a department’s actual performance in a fiscal year against its plans, priorities and expected results set out in its Departmental Plan for that year. Departmental Results Reports are usually tabled in Parliament each fall.

full‑time equivalent (équivalent temps plein)

A measure of the extent to which an employee represents a full person‑year charge against a departmental budget. Full‑time equivalents are calculated as a ratio of assigned hours of work to scheduled hours of work. Scheduled hours of work are set out in collective agreements.

gender-based analysis plus (GBA Plus) (analyse comparative entre les sexes plus [ACS Plus])

An analytical tool used to support the development of responsive and inclusive policies, programs and other initiatives. GBA Plus is a process for understanding who is impacted by the issue or opportunity being addressed by the initiative; identifying how the initiative could be tailored to meet diverse needs of the people most impacted; and anticipating and mitigating any barriers to accessing or benefitting from the initiative. GBA Plus is an intersectional analysis that goes beyond biological (sex) and socio‑cultural (gender) differences to consider other factors, such as age, disability, education, ethnicity, economic status, geography, language, race, religion and sexual orientation.

government-wide priorities (priorités pangouvernementales)

For the purpose of the 2024–25 Departmental Plan, government-wide priorities are the high-level themes outlining the Government’s agenda in the 2021 Speech from the Throne: building a healthier today and tomorrow; growing a more resilient economy; bolder climate action; fighter harder for safer communities; standing up for diversity and inclusion; moving faster on the path to reconciliation; and fighting for a secure, just, and equitable world.

horizontal initiative (initiative horizontale)

An initiative where two or more federal organizations are given funding to pursue a shared outcome, often linked to a government priority.

Indigenous business (enterprise autochtones)

As defined on the Indigenous Services Canada website in accordance with the Government of Canada’s commitment that a mandatory minimum target of 5% of the total value of contracts is awarded to Indigenous businesses annually.

non‑budgetary expenditures (dépenses non budgétaires)

Net outlays and receipts related to loans, investments and advances, which change the composition of the financial assets of the Government of Canada.

performance (rendement)

What an organization did with its resources to achieve its results, how well those results compare to what the organization intended to achieve, and how well lessons learned have been identified.

plan (plan)

The articulation of strategic choices, which provides information on how an organization intends to achieve its priorities and associated results. Generally, a plan will explain the logic behind the strategies chosen and tend to focus on actions that lead to the expected result.

planned spending (dépenses prévues)

For Departmental Plans and Departmental Results Reports, planned spending refers to those amounts presented in Main Estimates.

A department is expected to be aware of the authorities that it has sought and received. The determination of planned spending is a departmental responsibility, and departments must be able to defend the expenditure and accrual numbers presented in their Departmental Plans and Departmental Results Reports.

program (programme)

Individual or groups of services, activities or combinations thereof that are managed together within the department and focus on a specific set of outputs, outcomes or service levels.

program inventory (répertoire des programmes)

An inventory of a department’s programs that describes how resources are organized to carry out the department’s core responsibilities and achieve its planned results.

result (résultat)

An external consequence attributed, in part, to an organization, policy, program or initiative. Results are not within the control of a single organization, policy, program or initiative; instead, they are within the area of the organization’s influence.

statutory expenditures (dépenses législatives)

Expenditures that Parliament has approved through legislation other than appropriation acts. The legislation sets out the purpose of the expenditures and the terms and conditions under which they may be made.

target (cible)

A measurable performance or success level that an organization, program or initiative plans to achieve within a specified time period. Targets can be either quantitative or qualitative.

voted expenditures (dépenses votées)

Expenditures that Parliament approves annually through an appropriation act. The vote wording becomes the governing conditions under which these expenditures may be made.