ARCHIVED – National Energy Board – 2018–19 Departmental Results Report – Analysis of trends in spending and human resources

Actual expenditures

Departmental spending trend graph

The NEB is funded through Parliamentary appropriations. The Government of Canada currently recovers approximately 98% of the appropriation from the industry the Board regulates. All collections from cost recovery invoices are deposited to the account of the Receiver General for Canada and credited to the Consolidated Revenue Fund.

Pipeline and power line companies regulated by the NEB (authorized under the National Energy Board Act)^Footnote 36 are subject to cost recovery. Applications before the Board for new facilities are not subject to cost recovery until the facility is placed into service, unless the company does not have any prior facilities regulated by the Board, in which case a one-time levy is assessed following the authorization of construction.

Cost recovery is carried out on a calendar year basis.

Budgetary performance summary for Core Responsibilities and Internal Services (dollars)

Budgetary performance summary for Core Responsibilities and Internal Services (dollars)

Core Responsibilities and Internal Services	2018–19 Main Estimates	2018–19 Planned spending	2019–20 Planned spending	2020–21 Planned spending	2018–19 Total authorities available for use	2018–19 Actual spending (authorities used)	2017–18 Actual spending (authorities used)	2016–17 Actual spending (authorities used)
Energy RegulationTable Note a	0	0	0	0	0	0	0	40,961,325
Energy Adjudication	20,000,175	20,000,175	21,168,557	18,105,562	30,184,499	23,372,250	24,293,849	0
Safety and Environment Oversight	26,151,718	26,151,718	29,865,211	20,822,924	30,981,551	22,648,545	23,004,346	0
Energy Information	4,931,394	4,931,394	6,031,164	5,157,645	6,520,219	9,554,137	10,444,458	6,125,216
Engagement	6,462,601	6,462,601	9,549,898	6,743,745	9,115,931	5,811,773	4,898,235	0
Subtotal	57,545,888	57,545,888	66,614,830	50,829,876	76,802,200	61,386,705	62,640,888	47,086,541
Internal Services – GIC Remission LevyTable Note b	0	0	0	0	14,710,000	14,710,000	0	0
Internal Services	19,946,812	19,846,812	25,069,921	21,455,137	23,527,623	32,009,262	31,192,102	37,530,277
Total	77,492,700	77,492,700	91,684,751	72,285,013	115,039,823	108,105,967	93,832,990	84,616,818

The NEB 2018–19 total authorities available for use is $37.55M higher than the 2018–19 planned spending due to:

• an increase of $14.71M related to Governor in Council’s remission of levy to the Northern Gateway Pipeline project;
• an increase of $8.00M related to Budget 2018 transition to new impact assessment and regulatory processes;
• an increase of $6.09M related to the Trans Mountain Expansion Project reconsideration;
• an increase of $5.49M related to compensation allocation as a result of adjustments made to terms and conditions of service or employment of the federal public administration;
• an increase of $1.48M related to reimbursement of 2018–19 eligible paylist expenditures;
• an increase of $1.58M related to Operating Budget Carry Forward from 2017–18 to 2018–19; and
• an increase of $0.20M related to 2018–19 Employee Benefit Pension.

The NEB 2018–19 actual spending is $6.93M lower than the 2018–19 total authorities available for use primarily due to:

• a lapse of $1.26M in Participant Funding Program related to the Trans Mountain Expansion Project reconsideration as recipients claimed fewer eligible expenses than award value; and,
• a lapse of $5.67M mainly related to the inability to fully expend funding available for Budget 2018 transition to new impact assessment and regulatory processes due to the timing of the coming into force date.

The NEB 2019–20 planned spending is $14.19M higher than 2018–19 planned spending mainly due to the following:

• an increase in our appropriation of $11.72M related to Budget 2018 transition to new impact assessment and regulatory processes and the Trans Mountain Expansion Project Reconsideration; and
• an increase of $2.47M related to terms and conditions of service or employment of the federal public administration.

The NEB 2020–21 planned spending is $19.40M less than the 2019–20 planned spending is mainly due to the following:

• a decrease of $13.29M related to sunsetting of Budget 2015 Energy Transportation Infrastructure;
• a decrease of $5.25M related to sunsetting of Budget 2017 Pipeline Safety Lifecycle Oversight;
• a decrease of $0.58M related to sunsetting of Budget 2017 Communication and Access to Information Capacity; and
• a decrease of $0.28M related to the Trans Mountain Expansion Project Reconsideration.

The NEB 2018–19 actual spending is $14.27M higher than the 2017–18 actual spending mainly due to Governor in Council’s remission of levy to Northern Gateway Pipelines Limited Partnership that occurred in 2018–19.

Variance between 2017–18 Actual spending and 2016–17 Actual spending

The NEB’s Actual spending for fiscal year 2017–18 was $9.2M higher than fiscal year 2016–17 due, in large part, to the wage increases in the collective agreement and retroactive payments, and Budget 2017 (pipeline safety lifecycle oversight, communication and access to information capacity and indigenous advisory and monitoring committees for energy infrastructure projects).

2018–19 Budgetary actual gross spending summary (dollars)

2018–19 Budgetary actual gross spending summary (dollars)

Core Responsibilities and Internal Services	2018–19 Actual gross spending	2018–19 Actual gross spending for specified purpose accounts	2018–19 Actual revenues netted against expenditures	2018–19 Actual net spending (authorities used)
Energy Adjudication	–	–	–	23,372,250
Energy Information	–	–	–	9,554,137
Engagement	–	–	–	5,811,773
Safety and Environment Oversight	–	–	–	22,648,545
Subtotal	–	–	–	61,386,705
Internal Services	–	–	–	46,719,262
Total	–	–	–	108,105,967

Actual human resources

Human resources summary for Core Responsibilities and Internal Services (full-time equivalents)

Human resources summary for Core Responsibilities and Internal Services (full-time equivalents)

Core Responsibilities and Internal Services	2016–17 Actual full-time equivalents	2017–18 Actual full-time equivalents	2018–19 Planned full-time equivalents	2018–19 Actual full-time equivalents	2019–20 Planned full-time equivalents	2020–21 Planned full-time equivalents
Energy RegulationTable Note a	276.7	0	0	0	0	0
Energy Adjudication	0	125.7	118.3	103.85	119.8	115.8
Safety and Environment Oversight	0	124.5	143.2	120.24	159.2	116.2
Energy Information	37.3	55.5	36.9	47.78	34.2	28.9
Engagement	0	24	23	33.99	44.0	26.0
Subtotal	314.0	329.7	321.4	305.86	357.2	286.9
Internal Services	160.5	151.6	143.1	170.58	161.3	144.6
Total	474.5	481.3	464.5	476.44	518.5	431.5

The increase of 11.94 full time equivalents (FTE) from 2018–19 planned to the 2018–19 actual is due to hiring position funded by Budget 2018 transition to new impact assessment and regulatory processes to assist the organization in implementing the transition to the Canada Energy Regulator.

The decrease of 87 full-time equivalents between 2019–20 and 2020–21 is mainly attributed to:

• a decrease of 51 full-time equivalents related to sunsetting of Budget 2015 for Energy Transportation Infrastructure;
• a decrease of 30 full-time equivalents related to sunsetting of Budget 2017 for Pipeline Safety Lifecycle Oversight;
• a decrease of 4 full-time equivalents related to sunsetting of Budget 2017 for Communication and Access to Information Capacity;
• a decrease of 2 full-time equivalents related to sunsetting of Budget 2018 for transition to new impact assessment.

Expenditures by vote

For information on the NEB’s organizational voted and statutory expenditures, consult the Public Accounts of Canada 2018–2019.^{Footnote 37}

Government of Canada spending and activities

Information on the alignment of the NEB’s spending with the Government of Canada’s spending and activities is available in the GC InfoBase.^{Footnote 38}

Financial statements and financial statements highlights

Financial statements

The NEB’s audited financial statements for the year ended March 31, 2019, are available on the NEB website.

Financial statements highlights

Condensed Statement of Operations (audited)) for the year ended March 31, 2019 (dollars)

Condensed Statement of Operations (audited) for the year ended March 31, 2019 (dollars)

Financial information	2018–19 Planned results	2018–19 Actual results	2017–18 Actual results	Difference (2018–19 Actual results minus 2018–19 Planned results)	Difference (2018–19| Actual results minus 2017–18 Actual results)
Total expenses	94,392,801	124,393,406	107,121,711	30,000,605	17,271,695
Total revenues	–	–	–	–	–
Net cost of operations before government funding and transfers	94,392,801	124,393,406	107,121,711	30,000,605	17,271,695

The NEB’s actual net cost of operations before Government funding and transfers in 2018–19 was $30M more than the planned results for the same fiscal year. The net increase is primarily due to:

• an increase of $14.71M due to a levy remission to Northern Gateway Pipelines Limited;
• an increase of $2.79M due to Participant Funding Program mainly related to Budget 2018, and the Trans Mountain Expansion Project Reconsideration;
• an increase of $3.94M related to Budget 2018 transition to new impact assessment and regulatory processes, and the Trans Mountain Expansion Project reconsideration;
• an increase of $6.98M related to compensation adjustments made to terms and conditions of service or employment of the federal public administration; and
• an increase of $1.58M related to Operational Budget Carry forward.

The NEB’s actual net cost of operations before government funding and transfers in 2018–19 was $17.27M more than the actual results for the previous fiscal year. The net increase is primarily due to:

• an increase of $14.71M levy remission to Northern Gateway Pipelines Limited;
• an increase of $3.51M due to Participant Funding Program mainly related to Budget 2018 and the Trans Mountain Expansion Project Reconsideration;
• an increase of $3.94M related to Budget 2018 transition to new impact assessment and regulatory processes and the Trans Mountain Expansion Project Reconsideration;
• an increase of $6.98M related to compensation adjustments made to terms and conditions of service or employment of the federal public administration;
• a decrease of $4.67M related to Budget 2016 Funding related to Interim Strategy for Pipelines and other NEB Reviews;
• a decrease of $1.0M related to Budget 2015 Energy Transportation Infrastructure
• a decrease of $3.98M related to Budget 2014 Energy East; and
• a decrease of $2.22M related to the Operational Budget Carry Forward.

Condensed Statement of Financial Position (audited) as of March 31, 2019 (dollars)

Condensed Statement of Financial Position (audited) as of March 31, 2019 (dollars)

Financial Information	2018–19	2017–18	Difference (2018–19 minus 2017–18)
Total net liabilities	25,836,220	34,687,036	(8,850,816)
Total net financial assets	16,162,558	24,924,941	(8,762,383)
Departmental net debt	9,673,662	9,762,095	(88,433)
Total non-financial assets	17,649,079	20,733,080	(3,084,001)
Departmental net financial position	7,975,417	10,970,985	(2,995,568)

Total net financial liabilities and net financial assets in 2018–19 have a decrease of $8.85M and $8.76M, respectively, in comparison to 2017–18. The decreases are mainly attributed to $6.25M of over-billing adjustment from calendar year 2016 and $2.5M related to retroactive payments as a result of the collective agreement renewal.

Total non-financial assets have a decrease of $3.1M compared to 2017–18 primarily due to capital purchasing in 2017–18 related to IT hardware as well as depreciation associated with leasehold improvements.

Supplementary information

Corporate information

Organizational profile

Appropriate minister: Amarjeet Sohi
Institutional head: C. Peter Watson, P.Eng., FCAE
Ministerial portfolio: Natural Resources
Enabling instrument: National Energy Board Act (NEB Act)
Year of incorporation / commencement: 1959
Other:

Headquarters – Calgary, Alberta

Regional Offices –

Montréal, Québec Vancouver, British Columbia Yellowknife, Northwest Territories

Raison d’être, mandate and role: who we are and what we do

Raison d’être

The National Energy Board is an independent federal regulator of several parts of Canada’s energy industry. It regulates pipelines, energy development and trade in the public interest with safety as its primary concern.

The Minister of Natural Resources is responsible for this organization. Additional information can be found in the National Energy Board Departmental Plan.

NEB Mandate and Role

The NEB regulates under the National Energy Board Act (NEB Act), among other things, the construction, operation and abandonment of pipelines that cross provincial or international borders, international power lines and designated interprovincial power lines, imports of natural gas and exports of crude oil, natural gas liquids, natural gas, refined petroleum products, and electricity. The NEB is also charged with providing timely, accurate and objective information and advice on energy matters.

Additionally, in specified areas^{Footnote 39} the Board has regulatory responsibilities for oil and gas exploration and production activities under the NEB Act, Canada Oil and Gas Operations Act (COGOA), the Canada Petroleum Resources Act (CPRA), and the Northwest Territories’ Oil and Gas Operations Act (OGOA) and Petroleum Resources Act (PRA).

The NEB conducts thorough, science-based environmental assessments during its review of all applications for projects under its jurisdiction. For certain projects, the Board also conducts environmental assessments as required by federal legislation, such as the Canadian Environmental Assessment Act, 2012 (CEAA 2012), the Mackenzie Valley Resource Management Act, and the Inuvialuit Final Agreement or the Nunavut Land Claims Agreement. Certain Board inspectors are appointed Health and Safety Officers by the Minister of Labour to administer Part II of the Canada Labour Code as it applies to NEB-regulated facilities and activities.

The NEB also monitors aspects of energy supply, demand, production, development and trade. The NEB reports to Parliament through the Minister of Natural Resources.

For more information on the NEB’s organizational mandate letter commitments, see the Minister’s mandate letter.

Operating context and key risks

Opearating context

Over the course of 2018–19, several significant events influenced the course of the NEB’s work, impacting our planned activities and resource use.

Upon coming into force of Bill C-69: An Act to enact the Impact Assessment Act and the Canadian Energy Regulator Act in August 2019, the NEB became the CER. The NEB proactively planned for and carried out an aggressive modernization agenda to ensure a seamless implementation of the legislative change, while we continued with the critical work under our Core Responsibilities.

In August 2018, a Federal Court of Appeal decision^{Footnote 40} overturned the Order in Council approving the Trans Mountain Expansion Project (TMEP)^{Footnote 41} and referred aspects of the Board’s recommendation report back to the NEB for reconsideration by February 2019. The NEB delivered a comprehensive, evidence-based, fair and meaningful review^{Footnote 42} of Project-related marine shipping within the timeline required.

In November 2018, the Minster of Natural Resources Canada asked the NEB for a report on potential options to further optimize oil pipeline capacity^{Footnote 43}. NEB employees consulted extensively with a broad cross-section of industry, government agencies and other experts, and the NEB publically released a comprehensive report in March 2019^{Footnote 44}.

Throughout the year, the fulfilment of our mandate as Canada’s federal energy regulator continued: oversight of pipeline construction and environmental protection, damage prevention and emergency response; adjudication of applications before the Board; expanded access to energy information and data; and the focused, collaborative development of an Indigenous Monitoring program as a key part of enhanced engagement to improve safety and environmental protection outcomes.

Through this period of transition, we have maintained unwavering focus on creating systemic improvements in our work and striving to be a more modern and excellent regulator. We increased our ability to leverage the work across all of our programs, respond to opportunities and create integrated approaches to the big issues we see. We emphasized listening to and understanding Indigenous Knowledge as a fundamental aspect of safety and environmental protection. We used the rich data collected over the past 60 years to illuminate root causes of incidents, to create visibility on emerging issues, and to strengthen our regulatory framework. Responding to feedback, we introduced methods to enhance engagement, transparency and communication in adjudication processes before they even begin.

Now, having transitioned into the CER, the regulator is even better equipped to undertake its work, and positioned to enhance Canada’s global competitiveness by building a system that enables decisions to be made in a predictable and timely manner, drive innovation, advance reconciliation with First Nations, the Métis and the Inuit, and make transparent and informed decisions.

Key Risks

Key Risks

Risk	Risk Response Strategy and effectiveness	Link to the department’s Core Responsibilities	Link to mandate letter commitments or to government-wide and departmental priorities
Incident involving NEB-regulated infrastructure Incident involving NEB-regulated infrastructure resulting in a serious injury, fatality or significant environmental damage.	Mitigation activities: Application Assessment activities identified risks and required mitigation measures; Compliance Verification Activities, including inspections and audits, were conducted according to risk-informed Compliance Verification Plan and incident trend information; NEB audits verified that audited companies have effective management systems and comply with regulatory requirements; Trained staff were able to quickly respond to emergency incidents; Damage Prevention outreach programs reduced third party damage to buried infrastructure; Engagement with stakeholders and Indigenous groups informed and improved regulatory oversight activities to improve incident reduction activities. Measurement: Ownership of risk assigned and monitored quarterly to gauge the effectiveness of risk responses. Risk identified in the 2018–19 Departmental Plan. Strategies reduced risk exposure.	Energy Adjudication Engagement Safety and Environment Oversight Engagement	Linked to Government-wide commitment to protect the environment and keep all Canadians safe
Harm to a member of the public, NEB staff or a Board Member An action, conduct, threat or gesture that could cause harm to a member of the public, NEB staff, or a Board Member (for instance, in conducting lifecycle activities, during a hearing, or other engagement activity	Hearing security policy and procedures were put in place; Consulted with national, regional and local lead security agencies to assist in security risks assessment and applying security safeguards. Measurement: Ownership of risk assigned and monitored quarterly to gauge the effectiveness of risk responses. Risk identified in the 2018–19 Departmental Plan. Strategies reduced risk exposure.	Energy Adjudication Safety and Environment Oversight Engagement	Linked to Government-wide commitment to keep all Canadians safe
Strengthening and maintaining stakeholder relationships Insufficiently-adaptive engagement culture and/or management response systems amidst a changing external environment (including stakeholder and Indigenous Peoples expectations and relationships), thus leading to a potential loss of credibility or recognition.	Provided further resources for the NEB’s work with the Indigenous Advisory Monitoring Committees; Leveraged regional offices through the use of integrated engagement planning across the NEB; Expanded use of the Client Relationship Management System to capture and analyze data to inform and improve organizational engagement planning and reporting capabilities; Formalized methods and tracked uptake on ways for Indigenous Peoples and stakeholders to provide input/feedback into the development process of the NEB’s regulatory framework. Measurement: Ownership of risk assigned and monitored quarterly to gauge the effectiveness of risk responses. Risk identified in the 2018–19 Departmental Plan. Strategies reduced risk exposure.	Energy Adjudication Safety and Environment Oversight Engagement	Link to Government-wide commitment to enhance the engagement of Indigenous groups and Canadians in reviewing and monitoring major resource development projects

Risk Analysis

The NEB takes all available action to prevent harm to the environment and the public through the lifecycle of energy-related infrastructure, with a focus on preventing incidents that result in a serious injury, fatality or significant environmental damage. The NEB uses risk-informed compliance verification activities determine company compliance with regulatory requirements. We require all companies to have a management system that identifies and controls hazards and risks, and we examine data and trends in incidents and non-compliances to focus our efforts on improving company management systems via controls that fix the root causes and mitigate the hazards. While the prevention of incidents is our top priority, the NEB also believes that being prepared for any situation is a critical part of energy safety. NEB regulated companies must have robust emergency management programs, that will anticipate and prevent incidents and manage conditions during an emergency.

Canadian energy development remains a sensitive and often isive issue that can touch the values of iniduals and communities. There is a risk that such tensions can escalate to disruption or threats that may result in harm to members of the public, NEB staff, or a Board Member. The NEB will always provide an opportunity for Canadians to be heard, and so we continually review and consult on security assessments and strategies in order to conduct our processes in a way that protects the safety of iniduals and upholds the right to be heard with respect.

The NEB’s regulatory processes impact different groups in different ways. It is critical that the NEB be able to connect, communicate and understand those impacts, and that all Indigenous Peoples and stakeholders are able have their voices heard, to prevent harms and mitigate negative impacts of energy development. The NEB actively seeks to sustainably and consistently incorporate Indigenous Knowledge and perspective in all aspects of regulatory oversight. We continue to support the co-development of initiatives like the Indigenous Advisory Monitoring Committees, and are building capacity within the organization with Cultural Competency training and an Indigenous hiring strategy to support better engagement practices. The NEB is also implementing a public engagement strategy that includes focused engagement with landowners, municipalities and communities impacted by energy infrastructure which, combined with a growing regional NEB presence, will facilitate relationship-building now and into the future.

Reporting Framework

The NEB’s Departmental Results Framework and Program Inventory of record for 2018–19 are shown below.

Graphical presentation of Departmental Results Framework and Program Inventory

Graphic description

Reporting framework

Departmental Results Framework	Core Responsibility 1: Energy Adjudication		Core Responsibility 2: Safety and Environment Oversight		Core Responsibility 3: Energy Information		Core Responsibility 4: Engagement		Internal Services
	Departmental Result: Energy Adjudication processes are fair.	Indicator: Percentage of adjudication decisions overturned on judicial appeal related to procedural fairness.	Departmental Result: Harm to people or the environment, throughout the lifecycle of energy-related activities, is prevented.	Indicator: Number of incidents related to National Energy Board-regulated infrastructure that harm people or the environment.	Departmental Result: Canadians access and use energy information for knowledge, research or decision-making.	Indicator: Number of times the energy information is accessed.	Departmental Result: Stakeholders and Indigenous Peoples share their perspectives and provide feedback regarding the National Energy Board mandate and role.	Indicator: Number of participants in National Energy Board engagement programs.
	Departmental Result: Energy Adjudication processes are timely.	Indicator: Percentage of adjudication decisions and recommen- dations that are made within legislated time limits and service standards.		Indicator: Percentage change of specific incident types on National Energy Board-regulated infrastructure.		Indicator: Percentage of surveyed web users who agree that energy information is useful for knowledge, research or decision-making.	Departmental Result: National Energy Board engagement activities with stakeholders and Indigenous Peoples are meaningful.	Indicator: Percentage of surveyed stakeholders who engaged with the National Energy Board who indicate that the engagement was meaningful.
	Departmental Result: Energy Adjudication processes are transparent.	Indicator: Percentage of surveyed participants who indicate that adjudication processes are transparent.		Indicator: Percentage change of near misses on National Energy Board-regulated infrastructure.	Departmental Result: Canadians have access to community-specific National Energy Board-regulated infrastructure information.	Indicator: Increased information specific to National Energy Board-regulated infrastructure in communities.		Indicator: Percentage of surveyed Indigenous Peoples who engaged with the National Energy Board who indicate that the gagement was meaningful.
	Departmental Result: Energy Adjudication processes are accessible.	Indicator: Percentage of surveyed participant funding recipients who agree that participant funding enabled their participation in an adjudication process.			Departmental Result: Canadians have opportunities to collaborate and provide feedback on National Energy oard information products.	Indicator: Number of opportunities that Canadians have to collaborate and provide feedback on energy information products.
Program Inventory	Program: Infrastructure, Tolls and Export Applications		Program: Company Performance		Program: Energy System Information		Program: Stakeholder Engagement
	Program: Participant Funding		Program: Management System and Industry Performance		Program: Pipeline Information		Program: Indigenous Engagement
			Program: Emergency Management
			Program: Regulatory Framework

Concordance between the Departmental Results Framework and the Program Inventory, 2017–18, and the Program Alignment Architecture, 2016–17

2017–18 Core Responsibilities and Program Inventory	2016–17 Lowest-level program of the Program Alignment Architecture	Percentage of lowest-level Program Alignment Architecture program (dollars) corresponding to the Program in the Program Inventory
Core Responsibility 1: Energy Adjudication
1.1 Infrastructure, Tolls and Export Applications	1.1.1 Sub-Program: Energy Regulation Implementation, Compliance Monitoring and Enforcement	44%
1.2 Participant Funding	1.1.2 Sub-Program: Energy Regulation Implementation, Compliance Monitoring and Enforcement	12%
Core Responsibility 2: Safety and Environment Oversight
2.1 Company Performance	1.1.2 Sub-Program: Energy Regulation Implementation, Compliance Monitoring and Enforcement	29%
2.2 Management System and Industry Performance	1.1.2 Sub-Program: Energy Regulation Implementation, Compliance Monitoring and Enforcement	7%
2.3 Emergency Management	1.1.2 Sub-Program: Energy Regulation Implementation, Compliance Monitoring and Enforcement	3%
Program 2.4 Regulatory Framework	1.1.1 Sub-Program: Energy Regulation Development	100%
Core Responsibility 3: Energy Information
Program 3.1: Energy System Information	1.2 Program: Energy Information	82%
Program 3.2: Pipeline Information	1.2 Program: Energy Information	18%
Core Responsibility 4: Engagement
Program 4.1: Stakeholder Engagement	1.1.2 Sub-Program: Energy Regulation Implementation, Compliance Monitoring and Enforcement	3%
Program 4.2: Indigenous Engagement	1.1.2 Sub-Program: Energy Regulation Implementation, Compliance Monitoring and Enforcement	2%
Internal Services	Internal Services	100%

Supporting information on the Program Inventory

Financial, human resources and performance information for the NEB’s Program Inventory is available in the GC InfoBase^{Footnote 45}.

Supplementary information tables

The following supplementary information tables are available on the NEB’s website:

• Departmental Sustainable Development Strategy
• Details on transfer payment programs of $5 million or more
• Gender-based analysis plus
• Response to parliamentary committees and external audits

Federal tax expenditures

The tax system can be used to achieve public policy objectives through the application of special measures such as low tax rates, exemptions, deductions, deferrals and credits. The Department of Finance Canada publishes cost estimates and projections for these measures each year in the Report on Federal Tax Expenditures.^{Footnote 46} This report also provides detailed background information on tax expenditures, including descriptions, objectives, historical information and references to related federal spending programs. The tax measures presented in this report are the responsibility of the Minister of Finance

Organizational contact information

Organizational contact information

Headquarters Calgary	210-517 10 Ave SW Calgary AB  T2R 0A8	Office: 403-292-4800 Toll free: 1-800-899-1265
Regional Montréal	804-1130 rue Sherbrooke O Montréal QC  H3A 2M8	Office: 514-283-2763 Cell: 514-240-0469
Regional Vancouver	219-800 Burrard St Vancouver BC  V6Z 0B9	Office: 604-666-3975 Cell: 604-360-5094
Regional Yellowknife	P.O. Box 2213 115-5101 50 Ave Yellowknife NT  X1A 2P7	Office: 867-766-8408 Fax: 867-766-8410
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	Email: info@cer-rec.gc.ca
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