Bill C-32 Appropriation Act No. 2 2026-27

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C-32 An Act for Granting to His Majesty Certain Sums of Money for the Federal Public Administration for the Fiscal Year Ending March 31, 2027

Short Title: Appropriation Act No. 2, 2026-27

Bill Type: House Government Appropriation Bill

Bill Sponsor: President of the Treasury Board Shafqat Ali

Status: This Bill received Royal Assent on Wednesday, June 17, 2026

Estimated reading time: 6 minutes

What is this Bill For?

Bill C-32 authorizes up to $144,032,017,964 to be paid from the Consolidated Revenue Fund for Federal public administration expenses for the Fiscal Year ending March 31, 2027.

This amount is in addition to interim appropriations already granted under Appropriation Act No. 1, 2026–27.

The Act draws its spending items from the 2026–27 Main Estimates. Its Schedules list the purposes and conditions for each item. Schedule 1 covers amounts for the 2026–27 Fiscal Year. Schedule 2 contains Canada Revenue Agency amounts that may be charged to 2026–27 or 2027–28, under the Act’s rules.

This is an Appropriation Act: it gives legal authority for specified public spending. The amounts listed beside departments and agencies in the Schedules are full Schedule amounts, not necessarily the additional amount granted to each one by C-32 after interim funding is deducted.

WHO GAINS POWER

The Treasury Board receives authority to allocate money through several broad votes in Schedule 1:

$1,000,000,000 in Government Contingencies: The Treasury Board may supplement other appropriations and provide for miscellaneous, urgent or unforeseen expenses not otherwise provided for. Within an organization’s legal mandate, this can include new grants and contributions or increases to listed grants.
$1,000,000,000 in Defense and Security Initiatives: The Treasury Board may supplement other appropriations for expenses related to National Defense or National Security. This vote can also cover new grants and contributions or increases to listed grants, within an organization’s legal mandate.
$3,000,000,000 in Operating Budget Carry Forward: The Treasury Board may supplement appropriations using operating Budget amounts carried forward from the previous Fiscal Year.
$750,000,000 in Capital Budget Carry Forward: The Treasury Board may do the same for capital Budget amounts carried forward from the previous Fiscal Year.
$600,000,000 in Paylist Requirements: The Treasury Board may supplement appropriations for specified employment costs, including parental and maternity allowances, payments when service or employment ends and certain compensation adjustments.
$32,594,649 in Government-wide Initiatives: The Treasury Board may supplement appropriations to support strategic management initiatives in the Federal public administration.

These are authorities set out in the Act’s Schedule, not a statement that every dollar has already been allocated or spent.

The Act also sets limits on several forms of financial assistance by the Minister of Finance. They include up to $304,042,000 CAD in direct payments to the International Development Association and up to US$916,073,000 in loans to it in 2026–27.

Separately, it authorizes guarantees of up to €200,000,000 for European Bank for Reconstruction and Development loans to Naftogaz over Fiscal Years 2026–27 to 2030–31 and up to US$1,000,000,000 for World Bank loans to the Government of Ukraine over Fiscal Years 2026–27 to 2051–52.

⚠️ Broad contingency and Defense authorities: The two $1 billion Treasury Board votes permit allocations for new grants and contributions or increases to existing grants within the stated purposes and the receiving organization’s legal mandate. Parliament votes on these authorities but does not hold a separate vote on each later allocation under them.

⚠️ Multi-year loan-guarantee authority: The Ukraine guarantee authority extends through Fiscal Year 2051–52. That is a long period for authority granted in an annual Appropriation Act. The Act authorizes guarantees up to the stated limit; it does not establish that the full amount has been guaranteed or paid.

WHO LOSES POWER

Parliament approves the purposes, conditions and amounts of the votes in this Act. After that approval, the Treasury Board can make allocations under its broad votes without a separate House of Commons vote on every allocation. Its authority remains subject to the wording of each vote, including the requirement that spending under the contingency and Defense votes fall within the receiving organization’s legal mandate.

WHO GAINS MONEY

The following are some of the larger full amounts listed in the Act’s Schedules. They should not be read as the additional amounts granted to each organization by C-32 after interim Appropriations:

Department of National Defense — $48,369,033,041
Department of Indigenous Services — $23,925,397,438
Department of Employment and Social Development — $13,624,908,780
Department of Crown-Indigenous Relations and Northern Affairs — $11,860,882,306
Treasury Board Secretariat, across its listed votes — $11,793,163,535
Department of Health — $10,426,872,847
Department of Veterans Affairs — $8,120,847,465
Department of Housing, Infrastructure and Communities — $7,957,383,559
Department of Foreign Affairs, Trade and Development — $6,834,581,877
Canada Mortgage and Housing Corporation — $6,128,083,371
Canada Revenue Agency, Schedule 2 — $4,847,878,484
Atomic Energy of Canada Limited — $1,704,470,844
Public Health Agency of Canada — $1,462,263,070
Canadian Broadcasting Corporation — $1,383,252,311
VIA Rail Canada Inc. — $1,152,590,245
VIA HFR - VIA TGF Inc. — $710,159,448

For example, Schedule 2 lists $4,847,878,484 for the Canada Revenue Agency, but says the amount granted through C-32 for that Schedule is $3,635,908,862 after its interim appropriation is deducted.

WHO LOSES MONEY

This Act authorizes the use of up to $144,032,017,964 in public funds, beyond the interim Appropriations already granted, for the expenses and purposes it specifies. It does not mean that the full authorized amount has already been spent.

THE CATCH

The headline $144 billion is the additional amount granted by C-32, while the organization-by-organization figures printed in its Schedules include amounts covered by earlier interim appropriations. Mixing those two kinds of figures makes the Bill look easier to add up than it is.

The Act also gives the Treasury Board broad authority to allocate money under the contingency, Defense, carry-forward and other votes described above. The Schedules state each vote’s purpose and conditions; the Main Estimates provide further spending detail.

Approval of a broad vote is not the same as a separate parliamentary vote on every later allocation under it.