ISSN 2561-0317
Table of contents
From the Chair
I am pleased to present the 2022-23 Departmental Results Report for the Veterans Review and Appeal Board (VRAB, the Board).
Our organization provides an independent review and appeal program on decisions made by Veterans Affairs Canada (VAC). The Board helps Veterans, Canadian Armed Forces (CAF) and Royal Canadian Mounted Police (RCMP) Members, and their families obtain the benefits to which they are entitled for service-related disabilities.
This year’s report reflects the continuous improvement and dedication of our staff and Members. During the past year, the Board relocated to a new office space which aligns with the Government of Canada’s workplace modernization and leverages technology to enhance collaboration. Board staff and Members received training and professional development to improve efficiency and continue to enhance our ability to serve Veterans and their families.
This Departmental Results Report highlights the Board’s progress toward the following priorities:
- To deliver service excellence through access to justice and timeliness;
- To foster accessibility, inclusion and diversity for all; and
- To strengthen outreach and improve communications with Veterans, their families and stakeholders.
Over the past year, we made a number of improvements to better serve and support Veterans and their families. This included streamlining processes to get decisions out to Veterans sooner, providing options for Veterans so they can choose how they wish to attend their hearing, and identifying opportunities to improve accessibility through our new Accessibility Action Plan.
In 2022-23, the Board hired additional resources through Budget 2022 temporary funding, increasing the Board’s capacity to hold hearings and issue decisions. Over the year, we held more than 5,200 hearings, over 500 more than the previous year. As a result, 90 per cent of the Veterans who had cases heard received new or increased benefits for their service-related disability claims.
I am proud of the work that our staff and Members do for Veterans, CAF and RCMP Members, and their families to ensure they receive the benefits to which they are entitled.
Christopher J. McNeil
Chair, Veterans Review and Appeal Board
Results at a glance
- We pursued opportunities to streamline processes and leverage technology to enhance the timeliness and efficiency of the redress process to better serve Veterans.
- We held more than 5,200 hearings, over 500 more than the previous year.
- We focused on the quality and consistency of our decisions through continued training and professional development for Board Members and staff.
- We resumed in-person hearings that were suspended during the global pandemic, while still providing Veterans the option of attending their hearing via videoconference or teleconference.
- We worked towards refining our social media approach and presence, to maximize effectiveness and reach, and explored other options for targeted communications with Veterans and stakeholders, such as a new video series on the Board’s hearing program.
- We continued to take meaningful and concrete action to create an equitable, diverse, inclusive, accessible and bilingual work environment where people feel valued and respected.
- We relocated to our new office space that aligns with the Government of Canada’s workplace modernization.
- Guided by our first-ever Accessibility Action Plan published in December 2022, we continued to advance new and ongoing initiatives aimed at improving accessibility for Veterans and their families, as well as our staff and Members.
For more information on VRAB’s plans, priorities and results achieved, see the “Results: what we achieved” section of this report.
Results: what we achieved
Core Responsibility
Appeals
Description
Provide an independent review and appeal program for disability benefits decisions made by Veterans Affairs Canada; ensure Veterans, Canadian Armed Forces and Royal Canadian Mounted Police members, and their families, receive the benefits they are entitled to under law for service-related disabilities.
Results
Delivering service excellence through access to justice and timeliness
The Board’s primary objective is ensuring Veterans receive the benefits to which they are entitled. In recent years, there has been a significant increase in the Board’s workload, largely as a result of VAC’s efforts to reduce the disability benefits backlog. In 2022-23, the Board received 6,141 applications. This represents a 166% increase since 2018-19, creating challenges for the Board to provide Veterans with timely hearings and decisions as the intake of applications exceeds the Board’s funded processing capacity. As a result, the Board put forward a 2022 request for additional resources, to help address the increased workload. The Board was successful in obtaining resources towards this objective, on a temporary basis.
To ensure Veterans and their families obtain access to the disability redress process, and ultimately benefits, more quickly, the Board continued to identify and implement a range of measures to improve productivity and access to justice. To this end, the Board focused on:
- Exploring opportunities to further automate the scheduling of hearings, making the process more efficient
- Streamlining processes and templates for common claim types to allow a larger volume of cases to be processed in a shorter timeframe.
- Reviewing workflows and making meaningful process improvements to eliminate operational redundancies and ensure more flexible service delivery.
- Hiring additional resources as a result of temporary funding received through Budget 2022 to assist with the increased workload and backlog of cases that has accumulated over the years.
- Regularly monitoring and reporting on productivity results against performance targets, identifying challenges as they arise, and adjusting processes as required.
Through these efforts, the Board was able to hold 5,253 hearings for Veterans across the country, an increase of more than 500 compared to the previous year. As a result, 90% of Veterans who had cases heard received new or increased benefits for their service-related disabilities.
Continuous training for Board Members and staff is key to the success of the Board’s program, and continued to be a focal point in 2022-23. Understanding the increasingly complex and evolving needs of Veterans and their families is crucial to ensuring they receive fair, consistent, quality and timely hearings and decisions. To support Board Members in making quality decisions for Veterans, the Board continued to develop and strengthen the training programs for Members and staff involved in the adjudication process. In April 2022 and March 2023, the Board held training seminars where Board Members were provided training on a variety of topics, including the Management of Hearings, Case Law Developments on Procedural Fairness and Reasonableness, and Administrative Law and Judicial Decisions.
In 2022-23, significant progress was made in developing a comprehensive online training program for new staff, with the beginning stages of the program rolled out later in the year. During the next year, the Board will continue to build on this success and further develop the training program ensuring new staff are equipped to effectively carry out their roles.
Throughout the reporting period, the Board continued to support the Government of Canada’s commitment to a digital-first approach and service management, by continuing to assess the adoption or expansion of existing and emerging technologies to improve the appeal process and service to Veterans. Notable achievements in this area include:
- Establishing an end-to-end cassette tape digitization process to achieve the goal of archiving more than 75,000 hearing recordings, to preserve records and enable faster service when these are requested.
- Piloting a VRAB data dashboard, which when fully implemented will assist with effective workload management and support informed, timely decision-making.
- Digitizing the Board’s Compassionate Award Application form, allowing My VAC Account users the ability to submit their application directly through their account.
Expanding the Board’s accessibility, inclusion and diversity efforts
The Board is dedicated to having a progressive and modern organization positioned to respond to the changing environment under which it operates, and respectful of the diverse needs of Veterans and their families. We are committed to advancing inclusion, both in the appeal program we provide to Veterans and their families, and in terms of being an employer and workplace of choice. We want to ensure all Veterans and their families have an equal opportunity to access and participate in the Board’s program. In 2022-23, the Board developed its first Diversity and Inclusion Action Plan. The new plan reflects the Board’s ongoing commitment to strengthening diversity and inclusion in the workplace, and for those we serve through the hearing process and decisions. For example, the Board recognizes that some applicants may prefer to be referred to by using non-binary titles and pronouns. The Board ensures it is respectful of an applicant’s gender identity.
Further, the Board released its Workplace Action Plan in 2022-23, that among other things, focuses on raising awareness and understanding of mental health in the workplace, and providing a safe and healthy work environment.
Other notable highlights from 2022-23 include:
- Holding a teambuilding event with motivational speaker and team building expert, Tyler Hayden.
- Celebrating Muslim Heritage Month with guest speaker Dr. Najam Chishti, President of the Muslim Society of PEI, who spoke with staff and Board Members about Muslim history and culture.
- Holding an Indigenous cultural awareness event with a presentation on Métis culture and history by Board Member Patrice Carrière.
- Supporting our Board Members in making quality decisions that respect the diverse Veteran population we serve by holding two Members’ Combined Training Sessions during the reporting period.
- Investing in our staff by providing a three-day in-person leadership training session to the Board’s management team, as well as a training session for all staff on applying for positions within the Federal Government.
- Raising awareness about the importance of mental health, well-being, accessibility and anti-racism through regular formal and informal communication.
- Continuing to prioritize staff and Board Member well-being through the recruitment of a Wellness Advisor experienced in mental health and peer support work.
The safety and well-being of staff and Board Members is a top priority for the Board. The pandemic fundamentally shifted workplaces and how and where employees work. The Board is committed to providing an inclusive and flexible hybrid work environment that is adaptable to the diverse needs and situations of employees. In 2022-23, the Board continued to provide staff and Board Members with the tools and resources to support healthy and safe workspaces, including flexible hybrid work arrangements, workplaces accommodations and ergonomic assessments.
In 2022, the Board relocated to a new office space due to an extensive renovation plan for the Daniel J. MacDonald building, where the Board was previously located. The new office space aligns with the Government of Canada’s workplace modernization initiative by creating open, agile and connected workspaces. To ensure staff and Board Members were supported during the transition, the Board consulted with them regularly, keeping them informed and engaged in the changes. The new location has also been thoughtfully designed with those we serve in mind. A comfortable waiting area, welcoming hearing room, private interview rooms and barrier-free facilities are some of the features that assist in making the space inviting and accessible for Veterans, their families, and their representatives.
`Over the last few years, the Board has continued to build on the successes of previous years to improve its human resource planning functions to better support the organization’s evolving workforce needs and consolidate staffing activities, where possible. As part of this year’s workforce planning exercise, collective staffing processes were initiated to meet common staffing needs, create efficiencies, and reduce staffing time. The Board continued to develop people management strategies that provide the flexibility to facilitate the realignment of resources to priorities, and support managers in attracting, recruiting, and providing a positive work environment.
Further, the Board focused on ensuring it has a skilled and agile workforce in place to effectively support the workload. Key priorities included recruiting strategically to respond to organizational needs, such as official language requirements and new skillsets to support a digital-first approach; improving employee retention; ensuring performance management plans and learning strategies are aligned with organizational objectives; and providing opportunities to allow staff and Board Members to succeed and grow in the organization.
In December 2022, the Board published its first Accessibility Action Plan. The Plan is designed to work towards the Accessible Canada Act goal of eliminating and preventing barriers that hinder the full and equal participation of all persons, especially those with disabilities
Initiatives aimed at improving accessibility included ensuring the Board’s new office location was accessible to Veterans, Board Members and staff, and that Board communications, decisions and website are easy to understand and accessible. Further, the Board continued its partnership with the Federal Internship Program for Canadians with Disabilities, which offers two-year internships to Canadians with disabilities, so that they can develop their work skills and increase their employability.
Strengthen Outreach and Improve Communication
Communications and outreach are fundamental to improving and supporting access to the Board’s appeal program, while ensuring that Veterans, their families and stakeholders understand what the Board does. Throughout the year, work was done to improve communications with Veterans and their families so they understand the appeal process and resulting decisions. In 2022-23, the Board launched its new series of information videos to help Veterans know what to expect before, during and after their hearing. We also provided staff with training on plain language writing. This training promotes clear, concise writing and will help us enhance readability of communication materials for Veterans, including decision letters, forms and website content. In Spring 2022, we resumed in-person Review hearings. To ensure a standardized approach to support in-person hearings, we developed and delivered orientation sessions with the Canadian Corps of Commissionaires
The Board understands the significance of transparent communication and the need to keep our stakeholders informed about the Board's activities, decisions, and initiatives. Through our social media platforms and website, we continued to provide regular updates, highlight accomplishments, and share relevant information about the Board. Our aim is to foster a sense of transparency, accountability, and trust, ensuring that our stakeholders are well-informed and have a clear understanding of the Board.
The Board also recognizes that strong internal communication is crucial for an engaged, well-informed workforce, especially when employees are working remotely. Throughout the year, the Board continued to leverage existing communication tools, such as Microsoft Teams to share information and connect with staff and Board Members.
Gender-based analysis plus
- The Board serves a diverse group of Veterans, including factors such as
gender, race, ethnicity, religion, age, ability, etc. The Board applies a Genderbased analysis plus GBA Plus) lens to help ensure we take into consideration the variation in experiences and barriers that different groups face as we develop or improve our program and services. The Board recognizes that GBA Plus training for staff and Board Members is key to successful integration of GBA Plus throughout the organization. In 2022-23, the Board launched its online training program. GBA Plus training is included in its mandatory training curriculum for all new employees. Additionally, the Board provided sessions on Strategies to Mitigate Unconscious Bias and Gender-Neutral Writing during the Board Members training session in April 2022.
Key risks
- Due to the evolving nature of the Board’s workload and significant volume of applications to the Board, there is a risk the Board will not be able to meet the demands for timely hearings and decisions. To mitigate this risk, the Board worked with representatives to improve the scheduling process, continued to explore options to bring in additional resources as required and continued to streamline processes even further, to ensure that resources are focused on delivering decisions to Veterans and their families as quickly as possible.
- Due to the complex and changing environment under which the Board operates, there is a risk the Board will not have adequate resources in place, with the necessary skillsets and competencies to meet the organization’s evolving operational obligations. To mitigate this risk, the Board began work on a strategic human resource plan that will provide a framework to ensure the Board has a skilled and agile workforce in place to effectively support the organization. Key priorities in 2022-23 included examining the Board’s human resource capacity to identify gaps in skillsets, and recruiting strategically to respond to operational needs. The Board continued to evaluate its funding model and seek additional resources for its review and appeal program where possible and appropriate to ensure Veterans and their families receive the benefits to which they are entitled. The Board was successful in obtaining temporary resources through Budget 2022.
Results Achieved
The following table shows, for Appeals, the results achieved, the performance indicators, the targets and the target dates for 2022–23, and the actual results for the three most recent fiscal years for which actual results are available.
| Departmental results | Performance indicators | Target | Date to achieve target | 2020-21 Actual results | 2021-22 Actual results | 2022-23 Actual results |
|---|---|---|---|---|---|---|
| Applicants receive high quality hearings and decisions | Percentage of Applicants who provide positive feedback about their hearing | ≥95% | March 31, 2023 | Not available | Not available Footnote | 97% |
| Percentage of Board decisions that meet quality standards | ≥85% | March 31, 2023 | 91% | 71% | 93% | |
| Percentage of Board decisions overturned by the Federal Court | <2% | March 31, 2023 | 0.1% | 0.1% | 0.4% | |
| Applicants receive timely decisions | Percentage of Review decisions issued within 16 weeks of the applicant/representative notifying the Board their case is ready to be heard | ≥95% | March 31, 2023 | 88% | 77% | 49%1 |
| Percentage of Appeal decisions issued within 16 weeks of the applicant/representative notifying the Board their case is ready to be heard | ≥85% | March 31, 2023 | 66% | 37% | 40% Footnote 1 |
Financial, human resources and performance information for VRAB’s program inventory is available in GC InfoBase.
Budgetary financial resources (dollars)
The following table shows, for Appeals, budgetary spending for 2022–23, as well as actual spending for that year.
| 2022–23 Main Estimates | 2022–23 Planned spending | 2022–23 Total authorities available for use | 2022–23 Actual spending (authorities used) | 2022–23 Difference (actual spending minus planned spending) |
|---|---|---|---|---|
| 11,256,654 | 11,256,654 | 15,232,229 | 13,620,181 | (2,363,526) |
Financial, human resources and performance information for VRAB’s program inventory is available in GC InfoBase.
Human resources (full-time equivalents)
The following table shows, in full time equivalents, the human resources the department needed to fulfill this core responsibility for 2022–23.
| 2022–23 Planned full-time equivalents | 2022–23 Actual full-time equivalents | 2022–23 Difference (actual full-time equivalents minus planned full time equivalents) |
|---|---|---|
| 101 | 101.5 | 0.5 |
Financial, human resources and performance information for VRAB’s Program Inventory is available in GC InfoBase.
Internal Services
Description
Internal services are those groups of related activities and resources that the federal government considers to be services in support of programs and/or required to meet corporate obligations of an organization. Internal services refers to the activities and resources of the 10 distinct service categories that support program delivery in the organization, regardless of the internal services delivery model in a department. The 10 service categories are:
- acquisition management services
- communication services
- financial management services
- human resources management services
- information management services
- information technology services
- legal services
- material management services
- management and oversight services
- real property management services
VAC provides some internal services to the Board under a Memorandum of Understanding (MOU). This service relationship has been in place since the Board was established in 1995 and provides the VRAB with an opportunity to maximize resources by capitalizing on the significant investmentVAC has made in these services while maintaining its adjudicative independence.
The Board continued to work within this MOU with VAC for internal services.
Contracts awarded to Indigenous businesses
The Government of Canada is committed to reconciliation with Indigenous peoples and to improving socio economic outcomes by increasing opportunities for First Nations, Inuit and Métis businesses through the federal procurement process.
Under the Directive on the Management of Procurement, which came into effect on May 13, 2021, departments must ensure that a minimum of 5% of the total value of the contracts they award are held by Indigenous businesses. This requirement is being phased in over three years, and full implementation is expected by 2024.
Indigenous Services Canada has set the implementation schedule:
- Phase 1 departments: April 1, 2022, to March 31, 2023
- Phase 2 departments: April 1, 2023, to March 31, 2024
- Phase 3 departments: April 1, 2024, to March 31, 2025
The Board is a Phase 3 organization and, as such, is aiming to achieve the minimum 5% target by the end of 2024-25. Although the Board is not required to meet the 5% for another two years, the Board has already made strides in this area, having worked with the VAC Procurement and Contracting team, which supports the Board’s contracting activities via the aforementioned MOU, to engage Indigenous Businesses for our contracts within the 2022-23 fiscal year. The Board will continue its work with VAC to increase contracting activities with Indigenous businesses and meet or exceed the 5% target by 2024-25.
Budgetary financial resources (dollars)
The following table shows, for internal services, budgetary spending for 2022–23, as well as spending for that year.
| 2022–23 Main Estimates | 2022–23 planned spending | 2022–23 total authorities available for use | 2022–23 actual spending (authorities used) | 2022–23 difference (actual spending minus planned spending) |
|---|---|---|---|---|
| 0 Footnote 4 | 0 Footnote 4 | 0 Footnote 4 | 0 Footnote 4 | 0 Footnote 4 |
Human resources (full-time equivalents)
The following table shows, in full-time equivalents, the human resources the department needed to carry out its internal services for 2022–23.
| 2022–23 planned full-time equivalents | 2022–23 actual full-time equivalents | 2022–23 difference (Actual full-time equivalents minus planned full-time equivalents) |
|---|---|---|
| 0 Footnote 5 | 0 Footnote 5 | 0 Footnote 5 |
Spending and human resources
Spending
Spending 2020–21 to 2025–26
The following graph presents planned (voted and statutory spending) over time.
Over the next three years (2023-24 to 2025-26), the Board's planned spending increased with temporary funding for increased demand for review and appeal services followed by a return to planned spending being relatively stable.
Budgetary performance summary for Core Responsibilities and Internal Services (dollars)
The "Budgetary performance summary for core responsibilities and internal services" table presents the budgetary financial resources allocated for VRAB’s core responsibilities and for internal services.
| Core responsibilities and internal services | 2022–23 Main Estimates | 2022–23 planned spending | 2023–24 planned spending | 2024–25 planned spending | 2022–23 total authorities available for use | 202–21 actual spending (authorities used) | 2021–22 actual spending (authorities used) | 2022–23 actual spending (authorities used) |
|---|---|---|---|---|---|---|---|---|
| Appeals | 11,256,654 | 11,256,654 | 15,770,443 | 11,547,776 | 15,232,229 | 10,505,680 | 11,103,961 | 13,620,181 |
| Internal Services | 0 Footnote 7 | 0 Footnote 7 | 0 Footnote 7 | 0 Footnote 7 | 0 Footnote 7 | 0 Footnote 7 | 0 Footnote 7 | 0 Footnote 7 |
| Total | 11,256,654 | 11,256,654 | 15,770,443 | 11,547,776 | 15,232,229 | 10,505,680 | 11,103,961 | 13,620,181 |
- The Board’s actual spending for 2022-23 was $13.6 million. This represents a 21% variance from the total planned spending of $11.3 million reported in the 2022-23 Departmental Plan.
- Actual spending increased compared with planned spending as the Board received temporary funding to address increased demand for review and appeal services.
Human resources
The “Human resources summary for core responsibilities and internal services” table presents the full-time equivalents (FTEs) allocated to each of VRAB’s core responsibilities and to internal services.
| Core responsibilities and internal services | 2020-21 actual full-time equivalents | 2021-22 actual full-time equivalents | 2022–23 planned full-time equivalents | 2022–23 actual full-time equivalents | 2023–24 planned full-time equivalents | 2024–25 planned full-time equivalents |
|---|---|---|---|---|---|---|
| Appeals | 85 | 97 | 101 | 101.5 | 139 | 97 |
| Internal Services | 0 Footnote 8 | 0 Footnote 8 | 0 Footnote 8 | 0 Footnote 8 | 0 Footnote 8 | 0 Footnote 8 |
| Total | 85 | 87 | 101 | 101.5 | 139 | 97 |
Expenditures by vote
For information on the VRAB’s organizational voted and statutory expenditures, consult the Public Accounts of Canada.
Government of Canada spending and activities
Information on the alignment of the VRAB’s spending with the Government of Canada’s spending and activities is available in the GC InfoBase.
Financial statements and financial statements highlights
Financial statements
VRAB’s financial statements (unaudited) for the year ended March 31, 2023, are available on the departmental website.
Financial statements highlights
| Financial information | 2022–23 planned results | 2022–23 actual results | 2021–22 actual results | Difference (2022–23 actual results minus 2022–23 planned results) | Difference (2022–23 actual results minus 2021–22 actual results) |
|---|---|---|---|---|---|
| Total expenses | 12,701,489 | 14,875,097 | 12,551,472 | 2,173,608 | 2,323,625 |
| Total revenues | 0 | 0 | 0 | 0 | 0 |
| Net cost of operations before government funding and transfers | 12,701,489 | 14,875,097 | 12,551,472 | 2,173,608 | 2,323,625 |
The Board’s total operating expenses were approximately $2 million higher than planned in the 2022-23 fiscal year. The actual expenditures for the 2022-23 fiscal year were $2 million higher than the previous fiscal year. This is mainly attributable to an increase in salary expenditures.
The 2022–23 planned results information is provided in VRAB’s Future-Oriented Statement of Operations and Notes 2022–23.
| Financial information | 2022–23 | 2021-22 | Difference (2022–23 minus 2021–22) |
|---|---|---|---|
| Total net liabilities | 2,241,935 | 1,684,270 | 557,665 |
| Total net financial assets | 1,310,826 | 711,433 | 599,393 |
| Departmental net debt | 931,109 | 972,838 | (41,729) |
| Total non-financial assets | 3,715 | 11,806 | (8,091) |
| Departmental net financial position | (927,394) | (961,032) | 33,638 |
Net liabilities increased by $557 thousand in 2022-23 when compared with fiscal year 2021-22. This is mainly attributable to the increase in accrued liabilities. Net financial assets increased by $559 thousand which is attributable to an increase in the amount due from the Consolidated Revenue Fund.
The 2022–23 planned results information is provided in VRAB’s Future-Oriented Statement of Operations and Notes 2022–23.
Corporate information
Organizational profile
Appropriate minister: The Honourable Ginette Petitpas Taylor, P.C, M.P
Institutional head: Christopher J. McNeil
Ministerial portfolio: Veterans Affairs
Enabling instrument(s): Veterans Review and Appeal Board Act; Veterans Review and Appeal Board Regulations
Year of incorporation / commencement: 1995
Other: Applications for review and appeal can be made to the Board under the following legislation:
- Pension Act
- Veterans Well-being Act ;
- War Veterans Allowance Act;
- Royal Canadian Mounted Police Pension Continuation Act; and
- Royal Canadian Mounted Police Superannuation Act.
The Board also adjudicates applications for compassionate awards made under section 34 of the Veterans Review and Appeal Board Act.
Raison d’être, mandate and role: who we are and what we do
“Raison d’être, mandate and role: who we are and what we do” is available on the VRAB's website.
Operating context
Information on the operating context is available on the VRAB’s website.
Reporting framework
VRAB’s departmental results framework and program inventory of record for 2022–23 are shown below.
| Departmental Results Framework | ||
|---|---|---|
| Core Responsibility: Appeals | ||
| Departmental Result: Applicants receive high quality hearings and decisions. | Indicators: | Percentage of applicants who provide positive feedback about their hearing |
| Percentage of Board decisions that meet quality standards | ||
| Percentage of Board decisions overturned by the Federal Court | ||
| Departmental Result: Applicants receive timely decisions. | Indicators: | Percentage of Review decisions issued within 16 weeks of the applicant/representative notifying the Board their case is ready to be heard |
| Percentage of Appeal decisions issued within 16 weeks of the applicant/representative notifying the Board their case is ready to be heard | ||
| Program Inventory | ||
| Program: Review and Appeal | ||
Supporting information on the program inventory
Financial, human resources and performance information for the VRAB’s Program Inventory is available in GC InfoBase.
Supplementary information tables
The following supplementary information tables are available on the VRAB's website:
- Departmental Sustainable Development Strategy/Reporting on Green Procurement
- Gender-based analysis plus
- United Nations 2030 Agenda and the Sustainable Development Goals
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. This report also provides detailed background information on tax expenditures, including descriptions, objectives, historical information and references to related federal spending programs as well as evaluations and GBA Plus of tax expenditures.
Organizational contact information
Mailing address
Veterans Review and Appeal Board
PO Box 9900
Charlottetown, Prince Edward Island C1A 8V7
Canada
Telephone:
Toll Free in Canada and the United States
- 1-800-450-8006 (English Service) or
- 1-877-368-0859 (French Service)
From all other locations, call collect
- 0-902-566-8751 (English Service) or
- 0-902-566-8835 (French Service)
TTY: 1-833-998-2060
Fax: 1-855-850-4644
Email: vrab.info.tacra@canada.ca
Website: https://www.vrab-tacra.gc.ca
Appendix: 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 report on the plans and expected performance of an appropriated department over a 3 year period. Departmental Plans are usually tabled in Parliament each spring.
- departmental priority (priorité)
- A plan or project that a department has chosen to focus and report on during the planning period. Priorities represent the things that are most important or what must be done first to support the achievement of the desired departmental results.
- departmental result (résultat ministériel)
- A consequence or outcome that a department seeks to achieve. A departmental result is often outside departments’ immediate control, but it should be influenced by program-level outcomes.
- departmental result indicator (indicateur de résultat ministériel)
- A quantitative measure of 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 accomplishments against the plans, priorities and expected results set out in the corresponding Departmental Plan.
- 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. For a particular position, the full time equivalent figure is the ratio of number of hours the person actually works divided by the standard number of hours set out in the person’s collective agreement.
- 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; and understand how factors such as sex, race, national and ethnic origin, Indigenous origin or identity, age, sexual orientation, socio-economic conditions, geography, culture and disability, impact experiences and outcomes, and can affect access to and experience of government programs.
- government-wide priorities (priorités pangouvernementales)
- For the purpose of the 2021–22 Departmental Results Report, government-wide priorities refers to those high-level themes outlining the government’s agenda in the 2020 Speech from the Throne, namely: Protecting Canadians from COVID-19; Helping Canadians through the pandemic; Building back better – a resiliency agenda for the middle class; The Canada we’re fighting for.
- 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.
- 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.
- performance indicator (indicateur de rendement)
- A qualitative or quantitative means of measuring an output or outcome, with the intention of gauging the performance of an organization, program, policy or initiative respecting expected results.
- performance reporting (production de rapports sur le rendement)
- The process of communicating evidence based performance information. Performance reporting supports decision making, accountability and transparency.
- 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)
- Identifies all the department’s programs and describes how resources are organized to contribute to the department’s core responsibilities and results.
- result (résultat)
- A 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.
- Indigenous business (enterprise autochtones)
- For the purpose of the Directive on the Management of Procurement Appendix E: Mandatory Procedures for Contracts Awarded to Indigenous Businesses and the Government of Canada’s commitment that a mandatory minimum target of 5% of the total value of contracts is awarded to Indigenous businesses, an organization that meets the definition and requirements as defined by the Indigenous Business Directory.
- 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.