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Archived - Annex 3:
Major Transfers

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This annex describes the major fiscal transfer programs to provinces and territories and provides a historical overview of the programs.

Current Fiscal Transfer Arrangements

In 2006–07, the Government of Canada will provide support of $61 billion to provincial and territorial governments through its major cash and tax transfers including the Canada Health Transfer (CHT), Canada Social Transfer, (CST), Wait Times Reduction Transfer, Equalization and Territorial Formula Financing.

Chart A3.1 - Total Major Federal Transfers in 2006-07

Equalization

Equalization was established in 1957. In 1982, the purpose of the program was entrenched in the Canadian Constitution:


"Parliament and the government of Canada are committed to the principle of making equalization payments to ensure that provincial governments have sufficient revenues to provide reasonably comparable levels of public services at reasonably comparable levels of taxation."


(Subsection 36(2) of the Constitution Act, 1982)

Because all parts of the country are not equally prosperous, all provincial governments cannot generate comparable revenues, at comparable levels of tax effort, with which to finance public services. The purpose of Equalization transfers is to enable less prosperous provinces to provide public services reasonably comparable to those provided by more prosperous provinces at reasonably comparable levels of taxation.

In 2005–06, eight provinces qualified for Equalization payments: Newfoundland and Labrador, Prince Edward Island, Nova Scotia, New Brunswick, Quebec, Manitoba, Saskatchewan and British Columbia. All provinces except Ontario have qualified at some time in the past. Equalization payments are unconditional, and receiving provinces spend these payments according to their own priorities.

Prior to changes introduced in 2004, Equalization payments for all provinces were calculated according to a formula set out in federal legislation.

Chart A3.2 - How Equalization Worked Prior to the October 2004 Changes

From 1957 to 2004, Equalization legislation was renewed on a five-year cycle (with the exception of a two-year renewal in 1992). Prior to the expiry of Equalization legislation, and before the introduction of new legislation for the next five-year term, the program underwent an extensive "renewal process," in consultation with all provinces, during which modifications to the program were considered.

The renewal process involved a comprehensive examination to identify possible technical changes and improvements to the program’s design and structure, notably to reflect the evolution of provincial tax practices.

Equalization Milestones: 1957 to 2004

1957

  • Equalization established with only three equalized tax bases: personal income tax, corporate income tax and succession duties. Natural resource revenues not taken into account.
  • The Equalization standard was equal to the average fiscal capacity of the two provinces with the highest fiscal capacity ("top two" standard).

1962

  • The 10-province standard (average fiscal capacity of all 10 provinces) was substituted for the "top two" standard.
  • Revenue coverage increased. Natural resource revenues included in the program for first time (with 50 per cent inclusion rate).

1967

  • Number of tax sources further increased to 16. Virtually all provincial revenues now included, but most local government revenues (including property taxes) not included. Inclusion rate for natural resources increased from 50 per cent to 100 per cent.

1972–77

  • Major petroleum price shock in 1973; oil and gas inclusion rate reduced to one-third starting in 1974.

1977

  • Inclusion rate set at 50 per cent for all non-renewable resources (including oil and gas).

1982

  • Five-province standard adopted. Return to full inclusion of natural resource revenue. Inclusion of all local government revenues for first time.
  • Purpose of Equalization entrenched in Constitution.
  • Establishment of ceiling provision in Equalization to limit cumulative overall growth of entitlements from a base year to growth in gross national product (later gross domestic product). The ceiling limited entitlements in four years: 1988–89, 1989–90, 1990–91 and 2000–01.
  • Floor provision introduced to protect provinces from rapid major declines in entitlements.

1987–92

  • Technical changes to several major bases, including the personal and corporate income tax bases and resource bases.

1994

  • Implementation of the "generic solution"—inclusion at a
    70-per-cent rate for tax bases concentrated in one province, i.e. where one province accounted for 70 per cent or more of the overall tax base.

1999

  • 50 per cent of revenues from user fees excluded from Equalization. Technical changes to resource and non-resource bases.

2003

  • Elimination of the ceiling provision effective 2002–03.

2004

  • New framework and Expert Panel announced.

Territorial Formula Financing

Territorial Formula Financing (TFF) is an annual, unconditional federal transfer to territorial governments designed to take into account the higher costs of providing public services in the territories. It is similar to Equalization in that its objective is to enable the territories to provide a range of public services reasonably comparable to those offered by provincial governments at reasonably comparable rates of taxation.

TFF is the principal federal transfer to the territories and represents the largest source of overall territorial revenues. In 2005–06, TFF grants accounted for roughly 81 per cent, 66 per cent and 61 per cent of overall revenues for the governments of Nunavut, the Northwest Territories and Yukon, respectively. Total TFF grants in 2005–06 were $2.0 billion:

Before TFF was introduced in 1985, the territories received funding from the federal government in much the same way as a federal department, based on a detailed, item-by-item review of projects, expenditure levels and expenditure priorities. TFF was introduced with the goal of furthering the evolution of territorial governments. TFF was based on multi-year federal-territorial agreements, which were generally renewed every five years. Starting in 2004–05, TFF levels have been legislated as part of the Federal-Provincial Fiscal Arrangements Act.

Until the introduction of a fixed framework in 2004, TFF was determined through a formula based on a "gap-filling" principle, taking into account the difference between the expenditure needs and the revenue means of territorial governments. This difference was calculated for each territory and determined the level of TFF grants.

Territorial expenditure needs were represented by the formula’s Gross Expenditure Base (GEB), a proxy for a territorial government’s "needs." The initial GEB value in 1985 was based on each territorial government’s revenues in 1982–83. This benchmark GEB was then escalated annually to reflect the growth of provincial-local government expenditures over time. Revenue means, or eligible revenues, consisted of measuring territorial own-source revenues, including some transfers from the federal government.

Chart A3.3 - How TFF Worked Prior to the October 2004 Changes

TFF Milestones: 1985 to 2004

1985

  • TFF established.

1988

  • Gross domestic product ceiling was introduced to limit the annual level of the GEB escalator. This ceiling was subsequently eliminated effective 2002–03.

1990

  • Population adjustment factor was added to the GEB escalator to take into account the change in each territory’s population growth relative to that of Canada as a whole.

1995

  • Economic Development Incentive was introduced to counter the anomalous outcomes of revenue adjustment in the formula.
  • Territorial grant levels were frozen in 1995–96 at 1994–95 entitlement levels and each territory’s GEB was reduced by 5 per cent in 1996–97.

2003

  • Elimination of the ceiling provision effective 2002–03.

2004

  • New framework and Expert Panel announced.

October 2004 Changes to Equalization and TFF

In October 2004, a new framework for Equalization and TFF was announced following two meetings of First Ministers, one on health care funding and one specifically devoted to Equalization and TFF.

  1. The 2004 renewal of the program was put on hold. Following the usual five-year renewal process, Budget 2004 announced some major changes to Equalization for the 2004–05 to 2008–09 period, including the implementation of a three-year moving average of entitlements to address payment predictability and stability concerns, significant changes to the personal income tax and property tax bases, and improvements to various other bases. The legislation enacting these changes and the changes to TFF agreements were superseded by new legislation to enact the new framework.
  1. Normal formula-based calculations of provincial and territorial entitlements were suspended. Provincial and territorial entitlement shares for 2004–05 were fixed on the basis of historical data. Interim formulas were subsequently used to allocate entitlements for 2005–06, with a similar approach to be used for 2006–07. (Budget 2006 announces the details of the new approach for 2006–07 payments to provinces and territories.)
  1. A new financial "framework" for Equalization and TFF was legislated. Overall Equalization entitlements were increased by $2.0 billion to $10.9 billion for 2005–06, while TFF was increased by $0.2 billion to $2.0 billion. These amounts are to grow at 3.5 per cent per year in subsequent years, subject to a re-evaluation of funding levels and the funding growth rate at five-year intervals.
  1. A review of the Equalization program and TFF by an Expert Panel was announced. The Expert Panel on Equalization and Territorial Formula Financing was asked to provide advice on: 1) the allocation of Equalization and TFF payments among provinces/territories from 2006–07 onwards; 2) how Equalization and TFF payments can be made more stable and predictable; 3) the information the federal government should take into account in reviewing the overall level of Equalization and TFF funding; 4) the appropriate treatment of natural resource revenues in Equalization and TFF; and 5) whether or not an independent body should be set up to provide ongoing advice on the allocation of Equalization and TFF entitlements.

Further information on the Panel can be found on its website at: http://www.eqtff-pfft.ca/index.asp.

Health and Social Transfers

The Government of Canada has used transfers to support provincial-territorial governments in providing health care, post-secondary education, social assistance and social services, and child care.

Federal support for health and social programs has evolved over time from cost-sharing arrangements (e.g. medicare and the Canada Assistance Plan), toward block transfers (e.g. the former Canada Health and Social Transfer).

Chart A3.4 - Evolution of Federal Transfers

Prior to 1977, the federal government provided support through cost-shared programs. Eligibility criteria were established under federal legislation to determine what expenditures would be included under a specific program—such as university grants. Typically the Government of Canada provided cash transfers equal to 50 per cent of eligible expenditures.

Established Programs Financing and the Canada Assistance Plan

Established Program Financing (EPF) was created in 1977 when the Government of Canada merged the cost-sharing programs for health and post-secondary education into a single block transfer. Federal support through EPF comprised both cash and tax transfers, and provided separate notional allocations for health (68 per cent) and post-secondary education (32 per cent).

What Is a Tax Transfer?

A federal tax transfer involves the federal government transferring some of its "tax room" to provincial and territorial governments. Specifically, a tax transfer occurs when, upon agreement, the federal government reduces its tax rates and provincial and territorial governments simultaneously raise their tax rates by an equivalent amount, with no overall change in the taxes paid by Canadians.

Since tax points are worth more in some provinces than in others, the federal government agreed to equalize the tax points on an ongoing basis. The result of this equalizing is that provinces receive higher payments, known as Associated Equalization, through the Equalization program.

A tax transfer has the same impact on federal and provincial/territorial budgets as a cash transfer. It represents forgone revenue to the federal government each and every year, and additional revenue to provincial and territorial governments.

Under EPF, a tax transfer of 13.5 personal income tax points and 1 corporate income tax point, an increase over the tax transfer provided for post-secondary education in the 1960s, was coordinated between the federal government and all provinces and territories.

After 1977, the only remaining major cost-shared program was the Canada Assistance Plan (CAP), which was created in 1966. Under CAP, the Government contributed 50 per cent of the eligible costs to support provincial/territorial social assistance and social services programs.

Canada Health and Social Transfer

In 1996–97, EPF and CAP were replaced by a new block-fund transfer, the Canada Health and Social Transfer (CHST).

As part of this restructuring, federal cash transfers to provinces and territories for health and social programs were reduced by about $6 billion, or 30 per cent, by the second year of the CHST.

The CHST maintained the cash and tax structure of EPF. Although not originally equal per capita, by 2001–02, CHST entitlements had evolved to become equal per capita for each province and territory.

As a block transfer, the CHST also provided provinces and territories with the flexibility to allocate federal support among health care, post-secondary education, and social assistance and social services, according to their respective priorities. There were no notional allocations for health and post-secondary education.

In the years following the creation of the CHST, the fiscal situation of the federal government improved rapidly and the federal government began to reinvest in transfers. CHST transfers were enhanced in the 1996, 1998, 1999 and 2000 budgets, from a floor of $12.5 billion in 1997–98 to $15.5 billion in 2000–01. Overall cash levels were fully restored in 2002–03 to the previous high point of EPF and CAP in 1994–95.

Canada Health Transfer and Canada Social Transfer

Effective April 1, 2004, the Canada Health and Social Transfer was restructured into two new transfers:

The CHST was apportioned between the CHT and CST, with the percentage of cash and tax points allocated to each transfer reflecting provincial and territorial spending patterns among CHST–supported areas (62 per cent for the CHT and 38 per cent for the CST).

The CHT and CST maintained the cash and tax structure of the CHST and its equal per capita allocation formula.

How the CHT and CST Work

Total CHT/CST support is determined by adding the legislated cash levels to the equalized value of the tax transfer. This total is allocated among provinces and territories on an equal per capita basis to ensure equal support for all Canadians regardless of their province or territory of residence.

Individual provincial and territorial cash transfers are determined by subtracting the provincial/territorial value of the equalized tax transfer from the total provincial/territorial entitlement. In this way, provinces/territories with tax points that are worth more, such as Ontario and Alberta, receive less CHT/CST cash than other provinces/territories.

It is important to note that Equalization-receiving provinces receive higher Equalization payments because the tax points are equalized. This Associated Equalization is reflected in the determination of the cash transfer.

Note that Saskatchewan receives the largest per capita cash transfer due to the fact that in 2006–07 it only receives $13 million in Equalization and its tax points are worth less than in other provinces.

Equal Per Capital Support: $1,461 Capital in 2006-07

The effect of this calculation is that the tax points are "super equalized" to ensure that total entitlements are equal per capita—a feature of the program since 1982.

CHT cash is established in legislation at $20.1 billion in 2006–07, and is set to grow at 6 per cent annually until 2013–14, reflecting recent commitments made in support of the 10-Year Plan to Strengthen Health Care signed by First Ministers in September 2004. By the end of the legislated period, CHT cash transfers will be $30.3 billion. The 10-Year Plan also provided targeted funding for medical equipment and long-term funding to reduce wait times with the creation of the Wait Times Reduction Transfer.

CST cash is set at $8.5 billion in 2006–07 and will be $8.8 billion in 2007–08 when the legislation expires.

In 2006–07, provinces and territories will receive a total of $47.5 billion in CHT and CST. Of this, $18.9 billion will be in tax transfers and $28.6 billion in cash transfers. Tax transfers provide a significant amount of support to the provinces and territories.

The chart below shows changes in health and social cash transfers from 1994–95 to 2007–08.

chart A3.5 - Retrenchment and Growth in Health and Social Cash Transfers

Table A3.1
Health and Social Transfer Entitlements (1982–83 to 2006–07)


Year N.L. P.E.I. N.B. N.S. Que. Ont. Man. Sask. Alta. B.C. Y.T. N.W.T. Nun. Canada

  (millions of dollars)
1982–83 Cash 238 56 345 320 3,159 3,222 415 437 807 1,242 9 22 10,271
Tax 113 24 169 139 1,289 1,919 206 179 672 635 5 11 5,362

Total 351 80 514 459 4,449 5,141 621 616 1,478 1,877 14 33 15,633
1983–84 Cash 267 60 388 354 3,600 3,659 475 501 968 1,466 9 25 11,772
Tax 117 25 175 144 1,324 2,026 213 177 638 624 5 12 5,480

Total 385 85 563 498 4,924 5,684 688 678 1,606 2,089 14 37 17,252
1984–85 Cash 278 63 415 380 3,831 3,870 513 546 1,031 1,608 10 26 12,570
Tax 127 28 192 157 1,441 2,269 234 184 671 649 6 14 5,971

Total 405 91 607 537 5,272 6,139 747 729 1,702 2,256 16 40 18,541
1985–86 Cash 293 67 443 407 4,059 4,113 548 592 1,160 1,712 11 29 13,435
Tax 139 31 211 172 1,581 2,556 258 190 688 690 6 14 6,536

Total 432 98 654 580 5,640 6,669 806 781 1,848 2,401 18 43 19,971
1986–87 Cash 308 71 464 426 4,183 4,327 578 556 1,327 1,734 12 33 14,018
Tax 151 34 232 189 1,741 2,870 285 269 670 750 7 14 7,213

Total 459 104 697 615 5,925 7,197 863 825 1,996 2,483 19 47 21,231
1987–88 Cash 313 72 476 434 4,196 4,538 604 556 1,392 1,807 13 37 14,437
Tax 168 38 260 211 1,954 3,286 320 301 707 843 7 16 8,111

Total 481 110 736 645 6,150 7,824 924 857 2,099 2,650 20 52 22,548
1988–89 Cash 321 75 505 449 4,337 4,805 628 568 1,470 1,902 14 37 15,112
Tax 180 41 280 227 2,107 3,673 344 322 756 943 8 18 8,899

Total 502 116 785 676 6,444 8,479 972 889 2,225 2,846 22 55 24,011
1989–90 Cash 341 80 535 466 4,539 5,187 660 577 1,540 1,913 15 40 15,892
Tax 194 44 302 244 2,281 4,050 370 343 829 1,090 9 20 9,777

Total 535 124 837 710 6,820 9,237 1,030 920 2,369 3,003 24 60 25,669
1990–91 Cash 351 82 557 481 4,727 5,409 679 565 1,526 1,951 17 40 16,385
Tax 197 45 311 251 2,360 4,077 377 345 906 1,176 10 24 10,078

Total 549 128 868 732 7,087 9,485 1,057 910 2,432 3,126 26 64 26,463
1991–92 Cash 370 85 587 505 5,044 5,846 708 571 1,577 2,053 19 45 17,409
Tax 194 44 307 251 2,370 4,003 373 337 915 1,187 10 24 10,014

Total 564 129 894 756 7,414 9,849 1,080 908 2,492 3,240 29 69 27,424
1992–93 Cash 401 89 621 516 5,392 6,158 763 606 1,650 2,131 22 49 18,396
Tax 191 43 302 249 2,339 3,927 366 330 906 1,218 10 23 9,904

Total 591 132 923 766 7,731 10,085 1,128 936 2,556 3,349 32 71 28,300
1993–94 Cash 415 91 638 510 5,571 6,300 761 634 1,625 2,190 24 50 18,810
Tax 193 44 308 250 2,396 4,020 372 335 958 1,271 10 24 10,181

Total 608 135 946 760 7,967 10,320 1,133 969 2,583 3,461 34 75 28,991
1994–95 Cash 423 89 633 501 5,550 6,338 745 630 1,504 2,235 23 53 18,726
Tax 199 46 320 260 2,498 4,199 387 354 1,015 1,338 10 25 10,651

Total 623 135 953 760 8,048 10,537 1,131 985 2,519 3,574 33 79 29,377
1995–96 Cash 414 88 624 493 5,481 6,215 737 632 1,485 2,235 23 55 18,483
Tax 208 49 340 276 2,654 4,525 414 372 1,093 1,438 11 26 11,406

Total 623 138 964 769 8,136 10,740 1,151 1,003 2,577 3,673 34 81 29,889
1996–97 Cash 345 71 508 401 4,512 4,787 598 500 1,112 1,843 18 47 14,742
Tax 216 52 358 290 2,800 4,864 436 402 1,202 1,500 12 26 12,158

Total 561 124 866 691 7,311 9,651 1,035 902 2,313 3,343 30 73 26,900
1997–98 Cash 283 61 432 338 3,900 3,885 507 430 878 1,724 19 44 12,500
Tax 231 57 388 314 3,037 5,429 473 425 1,379 1,570 11 25 13,339

Total 513 118 820 652 6,936 9,314 979 855 2,257 3,293 30 70 25,839
1998–99 Cash 276 61 432 338 3,863 3,810 507 433 894 1,827 19 41 12,500
Tax 241 60 414 333 3,236 5,942 503 453 1,507 1,612 11 30 14,341

Total 517 122 845 671 7,099 9,751 1,010 885 2,401 3,440 30 70 26,841
1999–00 Cash 289 71 488 388 3,983 4,715 587 513 1,311 2,105 20 9 22 14,500
Tax 256 65 446 358 3,483 6,531 541 491 1,545 1,836 11 33 8 15,605

Total 545 136 934 746 7,467 11,246 1,128 1,004 2,856 3,941 31 42 29 30,105
2000–01 Cash 296 74 512 409 4,179 5,135 623 529 1,323 2,373 20 4 22 15,500
Tax 264 68 464 373 3,656 6,898 570 514 1,746 1,801 12 43 8 16,418

Total 560 142 976 782 7,835 12,033 1,193 1,044 3,069 4,175 32 47 31 31,918
2001–02 Cash 323 86 585 479 4,718 6,527 735 640 1,508 2,638 21 19 21 18,300
Tax 257 66 450 353 3,487 6,650 543 472 1,879 1,888 12 26 10 16,092

Total 580 152 1,035 832 8,205 13,177 1,277 1,111 3,387 4,526 33 45 31 34,392
2002–03 Cash 331 89 604 485 4,809 6,897 747 633 1,593 2,851 21 20 21 19,100
Tax 250 65 440 353 3,507 6,602 544 481 1,884 1,746 13 27 11 15,922

Total 581 153 1,044 838 8,316 13,498 1,291 1,114 3,477 4,597 34 46 32 35,022
2003–04 Cash 376 101 687 551 5,490 8,029 851 748 1,873 3,046 24 24 25 21,825
Tax 260 68 461 370 3,692 6,980 572 473 1,996 2,046 13 28 11 16,969

Total 636 168 1,148 921 9,182 15,009 1,423 1,221 3,869 5,092 37 52 36 38,794
2004–05 Cash 431 115 780 626 6,275 9,345 973 828 2,093 3,495 28 32 29 25,050
Tax 267 71 484 388 3,897 7,367 604 514 2,223 2,168 14 26 11 18,035

Total 698 186 1,265 1,014 10,172 16,713 1,577 1,342 4,315 5,663 42 58 40 43,085
2005–06 Cash 485 130 882 707 7,135 10,729 1,106 1,001 2,458 3,993 31 35 32 28,725
Tax 283 76 515 413 4,168 7,918 646 480 2,381 2,332 15 29 12 19,268

Total 768 206 1,396 1,120 11,304 18,648 1,753 1,481 4,839 6,325 46 64 45 47,993
2006–07 Cash 477 128 870 697 7,072 10,721 1,095 1,046 2,457 3,979 31 35 32 28,640
  Tax 275 74 502 403 4,084 7,782 633 403 2,348 2,298 15 29 12 18,859

  Total 752 202 1,372 1,100 11,157 18,503 1,728 1,449 4,805 6,277 45 64 44 47,499

Note: Total may not add due to rounding. Includes cash and tax transfers provided under Established Programs Financing and the Canada Assistance Plan up to 1995–96; the Canada Health and Social Transfer (CHST) up to 2003–04; the Health Reform Transfer (2003–04 and 2004–05); the 2003 CHST cash supplement and 2004 CHST cash supplement for health based on notional drawdown schedules; and the Canada Health Transfer and the Canada Social Transfer for 2004–05 and beyond.

Source: Department of Finance Canada, May 2006.

Table A3.2
Equalization Entitlements (1982–83 to 2006–07)


Year

N.L. P.E.I. N.S. N.B. Que. Man. Sask. B.C. Canada

 (millions of dollars)
1982–83 464 118 574 488 2,782 439 4,865
1983–84 539 125 605 517 2,977 466 5,229
1984–85 578 129 620 540 3,074 480 5,422
1985–86 653 134 596 604 2,728 427 5,143
1986–87 678 138 620 643 2,942 471 285 5,775
1987–88 807 163 734 724 3,151 727 299 6,605
1988–89 839 177 835 771 3,393 795 457 7,267
1989–90 895 192 885 884 3,355 958 639 7,808
1990–91 919 194 949 868 3,627 914 531 8,002
1991–92 874 186 850 967 3,464 853 479 7,673
1992–93 886 168 908 870 3,589 872 490 7,784
1993–94 900 175 889 835 3,878 901 486 8,063
1994–95 958 192 1,065 927 3,965 1,085 413 8,607
1995–96 932 192 1,137 876 4,307 1,051 264 8,759
1996–97 1,030 208 1,182 1,019 4,169 1,126 224 8,959
1997–98 1,093 238 1,302 1,112 4,745 1,053 196 9,738
1998–99 1,068 238 1,221 1,112 4,394 1,092 477 9,602
1999–00 1,169 255 1,290 1,183 5,280 1,219 379 125 10,900
2000–01 1,112 269 1,404 1,260 5,380 1,314 208 10,948
2001–02 1,055 256 1,315 1,202 4,679 1,362 200 240 10,310
2002–03 875 235 1,122 1,143 4,004 1,303 106 71 8,859
2003–04 766 232 1,130 1,142 3,764 1,336 320 8,690
2004–051 762 277 1,313 1,326 4,155 1,607 652 682 10,774
2005–06 861 277 1,344 1,348 4,798 1,601 82 590 10,900
2006–072 687 291 1,386 1,451 5,539 1,709 13 459 11,535

1 Entitlements for 2004–05 exclude $150 million in additional Equalization related to the 2004 renewal.
2
Figures for 2006–07 are as proposed in Budget 2006 and include one-time adjustments.

Source: Department of Finance Canada, May 2006.

Table A3.3
Territorial Formula Financing Entitlements (1982–83 to 2006–07)


Year Y.T. N.W.T. Nun. Canada

  (millions of dollars)
1982–83 72 290 362
1983–84 103 350 452
1984–85 106 371 477
1985–86 151 454 606
1986–87 161 508 669
1987–88 170 560 730
1988–89 182 645 827
1989–90 193 704 897
1990–91 214 748 962
1991–92 223 782 1,005
1992–93 255 821 1,076
1993–94 289 861 1,150
1994–95 289 892 1,181
1995–96 291 906 1,197
1996–97 289 908 1,197
1997–98 307 921 1,229
1998–99 310 935 1,246
1999–00 319 493 520 1,333
2000–01 336 310 566 1,212
2001–02 359 546 613 1,518
2002–03 372 588 656 1,616
2003–04 435 626 692 1,754
2004–05 466 678 756 1,900
2005–06 487 714 799 2,000
2006–071 506 739 827 2,072

1 Figures for 2006–07 are as proposed in Budget 2006 and include one-time adjustments.
Source: Department of Finance Canada, May 2006.

 

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