Canada
Government of Canada Federal Fiscal Transparency Framework
Financial Administration Act (FAA) RSC 1985 c F-11; Auditor General Act RSC 1985 c A-17; Federal Accountability Act SC 2006 c 9; Parliament of Canada Act RSC 1985 c P-1 (as amended by Budget Implementation Act 2017); Public Servants Disclosure Protection Act SC 2005 c 46; Treasury Board Directive on the Management of Procurement 2022; Crown Assets Disposal Act RSC 1985 c C-38
Canada's federal fiscal framework is anchored in the Financial Administration Act (RSC 1985 c F-11), which governs the Consolidated Revenue Fund, annual appropriations, Public Accounts tabling by 31 December, and Crown corporation financial planning. The Auditor General (Auditor General Act RSC 1985 c A-17) is an Officer of Parliament with a non-renewable 10-year term, conducting financial and value-for-money audits. The Parliamentary Budget Officer (Parliament of Canada Act, independent from 2017) provides independent fiscal analysis. Whistleblower protections are statutory via the Public Servants Disclosure Protection Act 2005. IBP OBS 2023 transparency score: 74/100.
Transparency Requirements
Budget Publicationmax 12 pts
| Budget publication required | ✓ Yes |
|---|---|
| Budget published online | ✓ Yes |
| Budget publication timeline | 45 days before fiscal year |
| Machine-readable budget format | No |
| Draft budget required before adoption | No |
Expenditure Disclosuremax 12 pts
| Expenditure disclosure required | ✓ Yes |
|---|---|
| Expenditure granularity | department |
| Public expenditure portal required | No |
| Expenditure reporting frequency | quarterly |
Independent Auditmax 12 pts
| Audit required | ✓ Yes |
|---|---|
| Auditor independent of entity | ✓ Yes |
| Auditor selection method | appointed independent |
| Audit frequency | annual |
| Audit reports public | ✓ Yes |
| Audit scope | financial performance |
Contract & Procurementmax 10 pts
| Public bidding required | ✓ Yes |
|---|---|
| Public bidding threshold | 25,000 CAD |
| Contract publication required | ✓ Yes |
| Bid award disclosure | ✓ Yes |
| Beneficial ownership disclosure | No |
Debt & Liability Disclosuremax 10 pts
| Debt disclosure required | ✓ Yes |
|---|---|
| Pension liability disclosure | ✓ Yes |
| Contingent liability disclosure | ✓ Yes |
| Voter approval required for new debt | No |
Fiscal Reporting Frequencymax 10 pts
| Interim reporting required | ✓ Yes |
|---|---|
| Interim reporting frequency | quarterly |
| Year-end report deadline | 270 days after fiscal year |
| Citizens budget required | No |
Enforcement & Oversightmax 10 pts
| Non-compliance penalties | ✓ Yes |
|---|---|
| Fiscal oversight body | ✓ Yes |
| Whistleblower protections | ✓ Yes |
| Legislative budget office | ✓ Yes |
Revenue & Tax Transparencymax 8 pts
| Tax expenditure reporting | No |
|---|---|
| Revenue forecasting required | ✓ Yes |
| Tax rate publication | ✓ Yes |
| Fee schedule publication | No |
Compensation & Payrollmax 8 pts
| Salary disclosure required | ✓ Yes |
|---|---|
| Salary disclosure scope | executives |
| Pension benefit disclosure | ✓ Yes |
| Overtime reporting | No |
Capital & Asset Disclosuremax 8 pts
| Capital plan required | ✓ Yes |
|---|---|
| Asset inventory required | ✓ Yes |
| Surplus asset disposal transparency | ✓ Yes |