Bill C-23 Appropriations Bill No. 4

Bill C-23 Bear and Beavers
Read Full Bill Text Here

Bill C-23 An Act for Granting to His Majesty Certain Sums of Money for the Federal Public Administration for the Fiscal Year Ending March 31, 2026

Short Title:  Appropriations Act No. 4, 2025-26

Bill Type:  House Government Bill

Bill Sponsor:  President of the Treasury Board

Status: This Bill received Royal Assent on Thursday, March 26, 2026

Estimated Read Time:  5 minutes

What Government Says This Bill Does

"This enactment grants the sum of $5,408,955,628 towards defraying charges and expenses of the Federal Public Administration for the Fiscal Year ending March 31, 2026 that are not otherwise provided for." 

What This Bill Does

$5.41 billion in Supplementary spending across dozens of Federal Departments — including a $1 billion blank Cabinet Reserve, $1 billion to Canada Post and $903 million in National Defense capital — approved in a single Parliamentary vote, retroactive to April 1, 2025.

This Bill authorizes Government to spend $5.41 billion in Supplementary Funding for the Fiscal Year ending March 31, 2026 — money that was not included in the original Budget. 

It covers top-ups across dozens of Federal Departments, Crown Corporations and agencies. The three largest single items are: 

  • $1.008 billion to Canada Post, 
  • $903 million in National Defense capital expenditures and 
  • $1 billion in a blank Treasury Board "Defense and Security Initiatives" Reserve that Cabinet can direct to any Department without a further Parliamentary vote.

The Three Numbers That Matter

$1,000,000,000 — Treasury Board "Defense and Security Initiatives" Reserve — no itemization, Cabinet directs it without a Parliamentary vote

$1,008,000,000 — Canada Post — no conditions specified in the Bill

$903,282,146 — National Defense Capital Expenditures

All three approved in a single vote. All retroactive to April 1, 2025.

WHO GAINS POWER

  • Treasury Board gains a $1 billion discretionary reserve for "Defense and Security" spending — no itemization required, no further Parliamentary approval needed
  • Cabinet gains authority to direct that $1 billion to any Department within its legal mandate
  • The Governor in Council gains authority to retroactively authorize transfers of Appropriations back to April 1, 2025

WHO LOSES POWER

  • Parliament — the $1 billion Treasury Board reserve bypasses itemized Parliamentary approval; Cabinet decides where it goes
  • Canadians — no line-item transparency on how the Defense and Security Reserve is spent until Public Accounts are tabled

WHO GAINS MONEY

  • Canada Post: $1,008,000,000
  • National Defense (Capital): $903,282,146
  • Department of Veterans Affairs: $300,390,971
  • Department of Indigenous Services: $508,939,388
  • Department of Citizenship and Immigration: $172,363,330
  • Treasury Board (compensation + paylist + Defense reserve): $1,171,195,709
  • CBC/Radio-Canada: $150,000,000
  • Canada Border Services Agency: $13,603,134
  • Canada Revenue Agency: $36,691,575

WHO LOSES MONEY

  • Taxpayers — $5.41 billion in supplementary spending on top of the Main Estimates, approved in a single vote
  • 38,526 student and apprentice loan debts total $381.9 million in write-offs, including $197.2 million already written off under Appropriation Act No. 1, 2025–26

THE CATCH

  • The $1 billion Treasury Board "Defense and Security Initiatives" Reserve has no itemization — Parliament approves the envelope, Cabinet fills it in
  • Spending is retroactive to April 1, 2025 — Parliament is ratifying money already spent
  • Schedule 2 items ($50.3 million) can be charged against either the 2025–26 or 2026–27 Fiscal Year — giving Government flexibility on when costs appear in the books
  • Canada Post receives $1 billion with no conditions specified in the Bill — terms are set separately by Government

It's actually happening:

The retroactivity clause says all spending in this Bill is deemed authorized from April 1, 2025. That means Parliament is voting today to approve money the Government already spent months ago. Parliament isn't authorizing future spending — it's ratifying a done deal.

The Schedule 2 flexibility goes further — $50.3 million can be booked against either 2025–26 or 2026–27. Government chooses which Fiscal Year it appears in. That's not theft — it's accounting flexibility that allows the funds to be charged against either of the two fiscal years.

The honest plain language version:

Government spent the money first. Parliament voted to approve it after. And $50 million can be dated to whichever year Government finds more useful.

It's legal. 

It's standard practice for Supplementary Estimates. But "standard practice" doesn't mean Canadians know it happens — or that they'd be fine with it if they did.