Archived - GBA+: Summary

Table 1
GBA+ Summary for Annex 2, Other Budget 2019 Measures
(Please see end of table for description of definitions used.) GBA+ Timing Target
Population
Expected
Direct Benefits (gender)

Men – Women
Income Distribution Impacts

High – Low
Inter-generational Impacts

Youth – Senior
Government Operations, Fairness and Openness
Better Digital Services for Canadians All Canadians ○─○─●─○─○ ○─○─●─○─○ ○─●─○
The Canadian Digital Service (CDS) is committed to designing and building accessible and inclusive services for all Canadians. CDS places a strong focus on building services that go beyond compliance requirements to achieve higher standards of accessibility and meet the needs of diverse populations—and in particular people who might otherwise be underserved or marginalized. When CDS introduces modernized digital services, the traditionally delivered services (e.g., delivered in person or by phone) are not being scaled back. This avoids creating differential impacts for people who face barriers to internet access, e.g., people in rural areas or the North.
Insuring Income Replacement Benefits for Medically Released Members of the Forces Canadian Armed Forces  ●─○─○─○─○ ○─○─●─○─○ ○─●─○
This measure will provide disability benefits to medically released members of the Canadian Armed Forces, both in the Regular Force and the Reserve Force. These benefits are broadly available to all eligible employees within specific occupational groups, and are not differentiated by gender or other intersecting factors (e.g., age, education, income level).
Federal Public Service Dental Plan Amendments Federal government employees ○─○─●─○─○ ○─○─●─○─○ ○─●─○
This measure seeks to fund an arbitral award made in respect of the Public Service Dental Care Plan (PSDCP).  The arbitral award will create improvements to PSDCP, and will support the health and wellness of all plan members regardless of income, sexual orientation or gender.
Maintaining Service Levels of the Controlled Goods Program All Canadians ○─●─○─○─○ ○─○─●─○─○ ○─●─○
This measure oversees the examination, possession and transfer of controlled goods within Canada. The Canadian companies participating in the program are those in the aerospace, defence and security industries, and 70 per cent of them are classified as sole proprietors or small businesses. Men are overrepresented, as the percentage of women represented in the businesses that interact with the program is just over 20 per cent.
Industrial Security Systems Transformation Project Canadian industry ○─●─○─○─○ ○─○─●─○─○ ○─●─○
This measure provides funding to Public Services and Procurement Canada to upgrade the current aging information technology systems that support the Contract Security and Controlled Goods Programs with a single unified solution that will provide industry with a self-service electronic interface with the federal government. Since about two-thirds of applicants to the Contract Security Program are men, it is expected that men would see most of the direct benefits from this initiative.
Cost and Profit Assurance Program All Canadians ○─●─○─○─○ ○─○─●─○─○ ○─●─○
This measure provides clarity to businesses (primary defence contracts) and ensures that procurement continues to be fair and transparent to both Canadian businesses and tax payers. Although the program ultimately impacts all Canadians by providing best value on defence procurement contracts, the Canadian defence industry (including aerospace) is dominated by men
Fisheries and Oceans Canada—Advancing Reconciliation - Indigenous Peoples ○─○─●─○─○ ○─○─●─○─○ ○─●─○
This measure will support Fisheries and Oceans Canada's capacity to work with Indigenous groups and advance reconciliation. The Government of Canada is committed to transforming its relationship with Indigenous Peoples based on recognition, respect, cooperation and partnership. Fishing is an activity of cultural and economic importance to Indigenous Peoples, and continues to play a critical role in building coastal Indigenous economies and in enabling Indigenous groups to develop improved capacity for self-governance and self-determination.
Predictable Capital Funding All Canadians ○─○─●─○─○ ○─○─●─○─○ ○─●─○
This measure provides funding to Public Service and Procurement Canada to improve the management and efficiency of its portfolio assets. No negative differential impacts are expected as this measure will benefit all Canadians through more efficient management of federal assets.
Public Services and Procurement Canada—Real Property Repairs and Maintenance All Canadians ○─○─●─○─○ ○─○─●─○─○ ○─●─○
This measure provides office accommodation to federal departments and agencies, enabling the delivery of programs. Anyone using Government of Canada buildings and assets, as well as Canadian taxpayers, would benefit. Treasury Board statistics on the public service indicate that women make up 54 per cent of the public service, and 5.6 per cent of public servants are persons with disabilities.
Supporting the Canadian Human Rights Commission and Access to Justice All Canadians ○─○─●─○─○ ○─○─●─○─○ ○─●─○
The Canadian Human Rights Commission is mandated to protect and promote human rights and is responsible for upholding a fair and effective discrimination complaints process. Canadians can submit complaints to the Commission on the basis of one or more of the 13 grounds of prohibited discrimination listed in the Canadian Human Rights Act. This measure will support a new case management system for the Canadian Human Rights Commission and will ultimately benefit all Canadians, and particularly those vulnerable to discrimination.
Supporting the Delivery of Justice through the Courts Administration Service All Canadians ○─○─●─○─○ ○─○─●─○─○ ○─●─○
The Courts Administration Service supports the smooth functioning of the Federal Court system in Canada. Funding will support translation of Federal Court decisions which is expected to enhance access to justice for Canadians. Funding will also support efforts to relocate the Federal courthouse in Montreal. This is expected to benefit individuals within that region, particularly those who rely on the Federal Court's presence.
Protecting the Privacy of Canadians All Canadians ○─○─●─○─○ ○─○─●─○─○ ○─●─○
Funding to increase the capacity of the Office of the Privacy Commissioner is intended to provide benefits to all Canadians. Individuals and businesses will benefit from proactive awareness raising by the Office of the Privacy Commissioner on privacy issues of importance to Canadians. Funding will also enable the Office of the Privacy Commissioner to engage in outreach and research, as well as to continue addressing the complaints backlog.
Supporting the Public Prosecution Service of Canada All Canadians ○─○─●─○─○ ○─○─●─○─○ ○─●─○

This measure will support ongoing operations of the Public Prosecution Service of Canada. The Service is responsible for prosecuting federal offences related to issues including drugs, organized crime, terrorism and tax law. In total, over 250 statutes contain offences that fall under the Service's jurisdiction for prosecution. This funding will ultimately benefit all Canadians and support access to and the delivery of justice. 

Supporting Judicial Advisory Committee Members All Canadians ○─○─●─○─○ ○─○─●─○─○ ○─●─○
Judicial Advisory Committees play a key role in evaluating judicial applications. Significant reforms to the role and structure of the Judicial Advisory Committees, aimed at enhancing the independence and transparency of the process, were announced by the Government in 2016. This measure supports compensation for non‑judicial members of Judicial Advisory Committees for the important work they do in the service of Canadians. All Canadians ultimately benefit from the continued work of Judicial Advisory Committees which recommend qualified candidates and help uphold a fair and neutral judicial appointment process that is reflective of the diversity of Canada.
Support for Access to Information All Canadians ○─○─●─○─○ ○─○─●─○─○ ○─●─○
This measures provides the Office of the Information Commissioner with resources to enhance capacity to investigate complaints about access to information requests. More timely resolution of access to information complaints directly benefits individuals who submit complaints under the Access to Information Act. It also promotes a more open and transparent Government, ultimately benefitting all Canadians. 
Improving Labour Standards in CPTPP Partner Countries   All Canadians and CPTPP Partner Countries ○─○─○─●─○ ○─○─○─●─○ ○─●─○
While improving and enforcing labour standards in CPTPP partner countries primarily protects Canadian employers from unfair competition, the measure will create tangible benefits for diverse groups of women, men and gender-diverse people in developing CPTPP partner countries. Implementation of and compliance with labour provisions of the CPTPP will contribute to further protecting labour rights of workers, notably with respect to discrimination in employment and occupation, child and forced labour, and the right to freedom of association and collective bargaining. It is expected that greater compliance with these rights will protect all workers. Low-skilled workers, of which a significant portion are women, and youth are likely to benefit even more concretely from increased compliance with trade-related labour obligations.

In addition to Canada, CPTPP partner countries include: Australia, Brunei, Chile, Japan, Malaysia, Mexico, New Zealand, Peru, Singapore and Vietnam. The CPTPP includes comprehensive obligations on labour to protect and promote internationally recognized labour principles and rights, with commitments that ensure laws provide acceptable conditions of work with respect to minimum wages, hours of work, and occupational health and safety.
Canadian Energy Regulator Transition Costs All Canadians ○─○─●─○─○ ○─○─●─○─○ ○─●─○
Funding provided to the National Energy Board to support its transition to its new role as the Canadian Energy Regulator is not expected to have differential gender impacts.  Should transition activities require the National Energy Board to retain new employees, the National Energy Board's Employment Equity and Diversity Program will ensure gender and other identity factors are taken into account when making staffing decisions.
Administration of New Free Trade Agreement Measures and Steel Safeguards All Canadians, steel industry ○─●─○─○─○ ○─○─●─○─○ ○─●─○
This measure provides Global Affairs Canada with funding for the administration of new free trade agreement (FTA) measures under the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) and the Canada-United States-Mexico Agreement (CUSMA), and potential final safeguards on certain steel imports. The FTA measures will primarily impact Canadian companies that are interested in importing certain dairy, poultry and egg products from the U.S. or CPTPP countries. For steel safeguards, should final safeguards be put in place on certain steel products, this would positively impact those working in the steel and related industries.
Growth, Innovation, Infrastructure and the Environment
Canada's Marine Safety Response Indigenous and coastal communities ○─●─○─○─○ ○─○─●─○─○ ○─●─○
Integrated marine environmental response planning would improve marine safety and increase emergency preparedness and response capacity to the benefit of Indigenous and coastal communities. As key delivery partners, Indigenous and coastal communities are expected to benefit from this measure through co-development of response plans, training and capacity building so that they may more actively participate in Canada's marine safety regime. The implementation of this measure will be informed by the engagement and consultations with Indigenous Peoples and coastal communities that took place through the Regional Response Planning initiative. This measure will indirectly impact men, as the marine industry (e.g., commercial and recreational fishing, search and rescue, and shipping) has historically been male-dominated.
Ensuring Continued Access to U.S. Markets for Canadian Meat Products Meat industry ○─●─○─○─○ ○─○─●─○─○ ○─●─○
The Daily Shift Inspection Presence Program provides additional food safety inspection resources at all Canadian meat processing facilities to ensure continued access to the U.S. market for Canadian meat products. The program directly benefits meat processors exporting products to the United States, and indirectly benefits meat producers. While no detailed demographic information on the meat processing sector is available, the majority of farm operators are men and of age 55 or older. As such, the indirect benefits of this program may be realised by men in that demographic group.
Protecting Against Bovine Spongiform Encephalopathy in Canada Meat industry; all Canadians ○─○─●─○─○ ○─○─●─○─○ ○─●─○
The Canadian Food Inspection Agency maintains world-class programs to protect against bovine spongiform encephalopathy in Canadian cattle herds. These programs help ensure that Canadian cattle and beef products are safe for consumers at home and abroad, thereby protecting the health of Canadians and maintaining access to international markets for Canadian cattle and beef products. Cattle ranchers and Canadians directly benefit from these programs. The benefits of this proposal are expected to be realised by farm operators, the majority of which are men aged 55 and older.  
Safe and Secure Road and Rail Transportation All Canadians ○─○─●─○─○ ○─○─●─○─○ ○─●─○
The continued funding of programs for oversight and regulation of motor vehicle safety, railway safety and transportation of dangerous goods, and continuation of passenger rail services to remote communities with no alternative means of surface transportation, will support safe transportation on Canadian roads and railways, and access to transportation services for remote communities. Continued support of these programs is expected to benefit Canadians equally and to promote inclusiveness through enhanced safety and improved access to transport services. In particular, the Remote Passenger Rail program provides access to transport services for northern communities, and focuses benefits on two Indigenous communities.
Delivering Better Service for Air Travellers All Canadians ○─○─●─○─○ ○─●─○─○─○ ○─●─○
This measure will affect air travellers using Canadian airports, including Canadian citizens, Canadian permanent residents, and all foreign nationals transiting through Canadian airports.  While detailed disaggregated data are unavailable, air travellers tend to be middle- and higher-income individuals.
Cleaning Up Federal Contaminated Sites All Canadians; certain regions ○─○─●─○─○ ○─○─●─○─○ ●─○─○
The Federal Contaminated Sites Action Plan addresses contaminated sites for which the federal government is responsible. If left unaddressed, contaminants can collect in the environment and migrate into agricultural lands and clean drinking water sources that Canadian communities and wildlife rely upon, posing a threat to human health and the environment. While the sites are located across Canada, most are located along major waterways, near port cities, and in northern and remote areas where Indigenous Peoples and First Nations living on-reserve are disproportionately affected.
Implementing a Federal Carbon Offset System All Canadians ○─○─●─○─○ ○─○─●─○─○ ○─●─○
The offset system is a key part of the national pollution pricing system that will benefit all Canadians.  It expected to support greenhouse gas emission reductions in potentially all jurisdictions, not only those where the federal backstop would currently apply (Saskatchewan, Ontario, Manitoba, New Brunswick, Yukon, Nunavut and Prince Edward Island). Funding would support the creation of an IT platform for the offset system.  The facilities that are expected to be affected by the output-based carbon pricing system are located in some industries that can have a disproportionate number of men as employees.
Supporting Capital Assets in Canada's National Parks, Conservation Areas and Historic Sites All Canadians ○─○─●─○─○ ○─○─●─○─○ ○─●─○
There are a total of 34 Parks Canada field units across Canada, which are of benefit to all Canadians, with a large majority located in rural areas. This measure could potentially provide short-term job opportunities (e.g., maintenance staff, construction contracts) to Indigenous Peoples and communities located close to Parks Canada historical sites and national parks. 
Enhancing Canada's Global Arctic Leadership Indigenous and Northern peoples ○─○─●─○─○ ○─○─●─○─○ ○─●─○
Funding will support Indigenous and Northern communities in playing a stronger role in Canada's international Arctic engagement including their greater participation at international fora, such as the Arctic Council, and will create more international learning opportunities for northern youth.
Preparing for a New Generation of Wireless Technology All Canadians ○─○─●─○─○ ○─○─●─○─○ ○─●─○
Funding will support Innovation, Science and Economic Development Canada in continuing to manage wireless networks in Canada. Effective network management and the introduction of 5G wireless networks are expected to create broad benefits to all Canadians. Indirect benefits of this measure come from hiring, which is expected to involve occupations in broad gender balance, with the exception of some classifications with a greater representation of men (e.g., electronics technologists).
Increased Funding for the Regional Development Agencies Western and Atlantic provinces, and Quebec ○─○─●─○─○ ○─○─●─○─○ ○─●─○
The funding for the Atlantic Canada Opportunities Agency, Canada Economic Development for the Quebec Regions, Western Economic Diversification Canada and the permanent funding for the Federal Economic Development Agency for Southern Ontario will allow these agencies to fund new business innovation as well as economic diversification programming. This includes a combination of tailored programs and targeted outreach to support underrepresented groups including Indigenous businesses, youth and women entrepreneurs. These agencies would also make targeted and strategic investments to ensure inclusion for underrepresented groups in rural and remote communities across Canada.
Labour Markets, Health, Safety and Economic Prosperity of Canadians
Supporting the Harbourfront Centre Residents of the GTA ○─○─●─○─○ ○─○─●─○─○ ○─●─○
Harbourfront programming is available to all Torontonians and visitors to the region. Over 70 per cent of programming is free to the public, thus mitigating a primary financial barrier to participation. This investment is expected to increase labour market opportunities for female artists within the performing arts sector. The Centre is working towards the goal of becoming a barrier-free environment for persons with disabilities. The Centre has also created a Deaf and Disability Action Plan, which takes into account Accessibility Professionals of Ontario's recommendations and addresses both artist and public engagement. 
Boosting the Capacity of the Federal Mediation and Conciliation Service     Federal jurisdiction employers, employees and unions ○─●─○─○─○ ○─○─●─○─○ ○─●─○
This measure will directly benefit current and future workers of all genders and other demographic groups in federally regulated sectors such as air and rail transportation, mail and longshoring at ports. Given that the majority of the relevant Canadian workforce are men, they benefit the most from this measure. Of the approximately 900,000 federal jurisdiction workers to whom the Federal Mediation and Conciliation Service program under Part I of the Canada Labour Code applies, 554,100 are men (62 per cent), 341,000 (30 per cent) are women, 155,000 identified as visible minorities, 21,000 as persons with disabilities and 16,000 as Indigenous Peoples.
Interim Federal Health Program Resettled refugees and asylum claimants ○─○─●─○─○ ○─○─○─●─○ ○─●─○
This measure provides funding to Immigration, Refugees and Citizenship Canada in support of increased expenditures in the Interim Federal Health Program (IFHP). All IFHP beneficiaries—regardless of age, intersectional diversity or gender—receive full coverage under the program. Coverage is based on individual needs and on decisions made by medical practitioners. There are many IFHP services that specifically target women in recognition of certain aspects of women's health, including pregnancy.
Modernizing Canada's Border Operations All Canadians ○─○─●─○─○ ○─○─●─○─○ ○─●─○
The Canada Border Services Agency (CBSA) supports Canada's security and prosperity by facilitating and overseeing international travel and trade across Canada's border. In carrying out this role, the Agency enforces more than 90 acts and regulations that keep Canada and Canadians safe. According to the CBSA's 2017-18 Departmental Results Report, the CBSA continued to deal with rising volumes of border transactions, including processing approximately 21.4 million commercial releases, 84.3 million postal releases, 257,000 work permits, over 201,000 study permits, 8,000 temporary resident permits and 53,000 asylum claimants. This funding will help facilitate the safe and efficient movement of people and goods across Canada's border, thereby strengthening the Canadian economy while maintaining secure border processing.
Support for the Correctional Service of Canada Federal Inmates and Correctional Services Employees ●─○─○─○─○ ○─○─●─○─○ ○─●─○
Additional resources will allow the Correctional Service of Canada to maintain operations and help ensure continued safety and security for staff, offenders and the Canadian public. Men, particularly Indigenous men, are overrepresented in the federal offender population and are more likely to benefit from correctional services. However, all Canadians benefit indirectly from a correctional environment that continues to promote the safe and successful rehabilitation of offenders.
Protecting the Rights and Freedoms of Canadians All Canadians ○─○─●─○─○ ○─○─●─○─○ ○─●─○
The Canadian Security Intelligence Service (CSIS) is entrusted to protect the security of Canada and Canadians. CSIS must safeguard the rights and freedoms of the people and communities it is mandated to protect, while respecting the rule of law. CSIS collects and analyzes threat-related information, which is typically disseminated to government partners through intelligence reports and other products. Funding for this measure will enable CSIS to continue efforts to modernize its framework for compliance with Canadian law, Ministerial direction, and Federal Court requirements, as well as CSIS's internal policies. Modernized tools, updated policies, and robust governance for compliance will support and guide decision-making to help ensure investigations and operations are bias-free. 
Matrimonial Real Property Implementation Support Program v–h Indigenous Peoples ○─○─○─●─○ ○─○─○─●─○ ○─●─○
This measure renews funding for the Matrimonial Real Property Implementation Support Program, which will ensure continued implementation of training and awareness activities relating to the Family Homes on Reserves and Matrimonial Real Interests or Rights Act (the Act). The Act was developed to address the legislative gap on-reserve and to provide men and women with rights and protections that were previously non-existent. While the Act is gender-neutral, women are more likely to benefit from the emergency and exclusive occupation of the family home protections under the Act. Given that Indigenous women experience a higher rate of violence than their non-Indigenous counterparts and Indigenous men, 13 provisions under the Act pertaining to Emergency Protection Orders and Exclusive Occupation Orders are deemed to be more significant for women than men.
On-Reserve Income Assistance: Case Management and Pre-Employment Support - Indigenous Peoples ○─●─○─○─○  ○─○─○─○─● ○─●─○
This measure renews funding for the case management and pre-employment support component of the On-Reserve Income Assistance Program, which provides equitable access to support for First Nations women and men, based on identified eligibility criteria that align with the provinces and the Yukon. While analysis has found that the Program is likely to continue to benefit both women and men living on-reserve, there is the potential for a higher percentage of male recipients as men living on-reserve tend to experience lower levels of education, employment and income compared with women on-reserve as well as people living off reserve.
Enhancing Indigenous Consultation and Capacity Support Indigenous Peoples ○─○─●─○─○ ○─○─●─○─○ ○─●─○
This program renewal provides funding to support Indigenous partners' development of, and participation in, consultation processes with the Government of Canada through consultation protocols. This proposal is broadly gender-balanced, as consultation protocols cover regions, nations and communities as a whole. However, consultation processes are often with Indigenous governments, which tend to have more male than female representation. The program includes measures to reduce barriers to participation and to mitigate potential differential impacts, which should lead to increased opportunities for all community members to participate in relevant consultation and engagement activities.
Improving the Health and Safety of Canadian Workers All Canadians ○─○─●─○─○ ○─○─●─○─○ ○─●─○
This measure provides funding to the Canadian Centre for Occupational Health and Safety (CCOHS) in support of its employee benefit plan premiums. The CCOHS provides occupational health and safety information readily and equally from a gender, income and generational perspective.
Trade, International Relations and Security
Supporting the World Bank All Canadians ○─○─●─○─○ ○─○─●─○─○ ○─●─○
This measure provides financing to the World Bank for the purchase of additional voting shares issued as part of a general capital increase. This measure is expected to benefit all Canadians by helping Canada maintain a strong voice in multilateral institutions.  The measure will also benefit individuals in developing countries as the additional capital from shareholders will allow the World Bank to provide additional financing to developing countries. The World Bank has a strong track record of providing economic, health and education benefits for women and children. We expect the future impact of this initiative in developing countries to be largely aligned with this track record.
Ensuring Income Security Benefits Are Fair and Efficient Recipients of CPP, OAS / GIS and EI ○─○─●─○─○ ○─○─○─●─○ ○─○─●  
The population expected to be impacted by this measure directly are recipients of Old Age Security/Guaranteed Income Supplement (OAS/GIS), Employment Insurance (EI)and the Canada Pension Plan (CPP). A small proportion of these beneficiaries are investigated to confirm their eligibility for benefits and their amounts. Some recipients who are investigated may see reduced benefits. The gender of clients who are investigated matches the distribution of gender across the population of beneficiaries. More EI recipients (61 per cent) are men, so men are more subject to investigation within this program. The population of OAS and CPP recipients is aged 60 years and over, and a slight majority of recipients are women. CPP and OAS investigations are conducted equally on men and women. 
Table 2
GBA+ Summary for Annex 4 Measures
(Please see end of table for description of definitions used.) GBA+ Timing  Target Population  Expected Direct Benefits (gender)

Men – Women
Income Distribution Impacts

High – Low
Intergenerational Impacts

Youth – Senior
Reviewing the Merits of Open Banking All Canadians ○─○─●─○─○ ○─○─●─○─○ ○─●─○
Budget 2018 announced the Government's review into the merits of open banking. As a first step in this process, in September 2019, the Government appointed an Advisory Committee on Open Banking. Three of the four committee members are women. Gender and diversity considerations have been included in the review process to date, including through the public consultations on open banking currently underway. The Committee's report on the merits of open banking will also reflect gender and diversity considerations, including the potential for open banking to help address such issues as financial inclusion. 
Supporting an Innovative and Well-Functioning Canadian Payments System All Canadians ○─○─●─○─○ ○─○─●─○─○ ○─●─○
The proposal to introduce legislation to implement a new retail payments oversight framework so that retail payment services can continue to offer innovation in services, while remaining reliable and safe. The framework measures are expected to benefit all Canadians, with some vulnerable groups benefitting more than others. The proposal to amend the Canadian Payments Act is expected to improve the governance of Payments Canada. All Canadians should benefit in line with the number of payments they make using non-cash methods.
Supporting Sustainable Financing All Canadians ○─○─●─○─○ ○─○─●─○─○ ●─○─○
This proposal increases awareness of the work of the Expert Panel on Sustainable Finance. It also provides federal government support for the recommendations of the Financial Stability Board's Task Force on Climate-related Financial Disclosures and announces the Government will work with Crown corporations to enhance their disclosures of climate-related risks. Enhancing climate-related risk disclosures is intended to help investors to make more informed decisions, which should benefit all Canadians and should not have differing impacts, on balance, on any particular group.
Introducing a Financial Consumer Agency of Canada Governance Council All Canadians ○─○─○─●─○ ○─○─○─●─○ ○─●─○
The proposal would benefit all Canadians by improving the way the regulator oversees the protection of consumers in their dealings with banks. Improving this oversight is expected to have greater relative positive impacts for women and certain specific demographic groups of Canadians, including seniors and those living with disabilities, as studies show they can have lower financial literacy rates and may be more vulnerable to financial abuse or sales misconduct. A more effective regulator may indirectly lead to stronger protections for those with lower financial literacy rates.
Updating Federal Financial Sector Statutes All Canadians ○─○─●─○─○ ○─○─●─○─○ ○─●─○
The measure to modernize the corporate governance framework for federally regulated financial institutions would require federally regulated financial institutions to disclose policies aimed at promoting diversity on boards and in senior management. Other measures from the 2019 Review of the Financial Sector Framework would benefit all Canadians by supporting a stable, efficient and competitive federal financial sector framework.
Modernizing the Unclaimed Assets Framework All Canadians ○─○─●─○─○ ○─○─●─○─○ ○─●─○
This measure would modernize and improve the current unclaimed assets framework, which seeks to reunite Canadians with their lost or forgotten money held by financial institutions. This would benefit all Canadians whose bank deposits and savings are protected under the framework. This measure would also expand the scope of the framework to include foreign denominated bank accounts and unclaimed pension balances received from terminated federally regulated pension plans. This would enable the Government to protect a greater number of people's hard-earned savings under the framework, benefitting Canadians holding these types of assets.
Debt Management Strategy for 2019-20 All Canadians ○─○─●─○─○ ○─○─●─○─○ ○─●─○
The Debt Management Strategy for 2019-20 sets out the Government of Canada's objectives, strategy and borrowing plans for its domestic debt program and the management of its official international reserves. Borrowing activities support the ongoing refinancing of government debt coming to maturity, the execution of the budget plan and the financial operations of the Government, to the benefit of all Canadians.
Table 3
GBA+ Summary for Tax Measures: Supplementary Information
(Please see end of table for description of definitions used.) GBA+ Timing  Target Population  Expected Direct Benefits (gender)

Men – Women
Income Distribution Impacts

High – Low
Intergenerational Impacts

Youth – Senior
Change in Use Rules for Multi-Unit Residential Properties Owners of multi-unit residential properties ○─○─●─○─○ ○─○─●─○─○ ○─●─○
The proposal addresses disadvantages faced by owners of multi-unit properties on changing the use of one of the units from business to personal or vice versa. The proposal is expected to benefit current and prospective owners of multi-unit residential properties. The proposal will have regional implications as certain provinces have higher rates of duplex ownership (e.g. Quebec). It is not expected to have any specific gender or demographic implications.
Permitting Additional Types of Annuities Under Registered Plans Seniors ○─○─●─○─○ ○─○─●─○─○ ○─○─●
The proposals are intended to provide Canadians with greater flexibility in managing their retirement savings by permitting two new types of annuities under the tax rules for certain registered plans. As annuity pricing is based on gender-specific mortality assumptions, there would likely be a similar cost/ benefit ratio for men and women purchasing a comparable annuity. Women currently comprise about 54 per cent of Canadians over the age of 65, and have a higher life expectancy at age 65 (around age 87) than men (around age 84). A similar proportion of men and women over age 65 currently receive annuity payments.   
Tax Measures for Kinship Care Providers Individuals caring for a child in need of protection on a temporary basis under a kinship care program ○─○─○─○─● ○─○─○─○─● ●─○─●
By clarifying that individuals caring for a child under a kinship care program are eligible for the amount for families/single parent with a child under the Canada Workers Benefit (provided they meet all other eligibility requirements), low-income, working care providers who are single and do not have any other dependants have access to the higher benefit. There are limited data available on kinship care providers, although these programs encourage grandparents and other relatives to care for a child. Senior women are twice as likely to be living alone as senior men, so it is likely that most children being cared for by a single grandparent are being cared for by a single woman. Given the targeted nature of the Canada Workers Benefit, the impacts would be small and would not materially impact the distribution of recipients of this benefit. Women represent about half of Canada Workers Benefit claimants overall and about 90 per cent of single-parent claimants. By clarifying the tax treatment of financial assistance amounts received by all care providers under a kinship care program, entitlement to income-tested benefits for lower-income kinship care providers will not be reduced by the receipt of these amounts. Potential higher benefits available to some lower-income kinship care providers as a result of these measures could indirectly benefit children under the care of kinship care providers through increased child-related spending.
Medical Expense Tax Credit All Canadians ○─○─●─○─○ ○─○─●─○─○ ○─●─○
Updating the Income Tax Act to reflect that access to cannabis for medical purposes is now governed by the Cannabis Regulations under the Cannabis Act will support the Canada Revenue Agency in its tax administration and provide clarity to Canadians accessing cannabis for medical purposes as to the eligibility of these expenses for the Medical Expense Tax Credit. While limited data are available on cannabis accessed for medical purposes, according to the 2017 Canadian Cannabis Survey, women are more likely to be exclusive medical users of cannabis but less likely to use cannabis overall or for both medical and recreational purposes.
Contributions to a Specified Multi-Employer Plan for Older Members Older members of specified multi-employer plans ●─○─○─○─○ ○─○─●─○─○ ○─○─●
To bring the pension tax rules for specified multi-employer plans (SMEPs) – a specific type of union-sponsored, defined benefit registered pension plan (RPP) – in line with those that apply to older members of other defined benefit RPPs, it is proposed to amend the tax rules to prohibit contributions to SMEPs in respect of workers over age 71 and those receiving a pension from the plan. Since the pension tax rules do not permit defined benefit RPP members in these situations to earn further pension benefits, this change will ensure that employers do not make pension contributions on behalf of such SMEP members from which they cannot benefit. Since SMEPs cover workers primarily in manual labour industries (e.g., trades, forestry, mining, construction etc.), most of whom are men, the measure will affect mainly older workers who are men.   
Carrying on Business in a Tax-Free Savings Account (TFSA) All Canadians ○─○─●─○─○ ○─○─●─○─○ ○─●─○
It is proposed that the Income Tax Act be amended to provide that the holder of a TFSA will be jointly and severally liable with the TFSA trust for income tax related to carrying on a business in the TFSA. In addition, the trustee of the TFSA trust will be jointly and severally liable with the TFSA trust only to the extent that the TFSA trust has assets to pay the tax owing. Out of 12 million TFSA holders, 54 per cent are women and 46 per cent are men. This proposal is not expected to have any significant direct or indirect impacts on different groups.
Electronic Delivery of Requirements for Information All Canadians ○─○─●─○─○ ○─○─●─○─○ ○─●─○
Various statutes currently require the Canada Revenue Agency (CRA) to serve requirements for information (RFIs) on receiving parties by registered mail, certified mail or personal service. Electronic service is not permitted. Banks and credit unions have asked that the CRA develop the capacity to serve RFIs on banks and credit unions electronically. It is proposed that amendments be made to the following tax statutes: the Income Tax Act, the Excise Tax Act, the Excise Act, 2001, and the Air Travellers Security Charge Act. It is also proposed that amendments be made to the Greenhouse Gas Pollution Pricing Act. These amendments would allow the CRA to serve RFIs electronically on consent to banks and credit unions. It is not expected to have any specific gender or demographic implications.
The Canadian Film or Video Production Tax Credit (CPTC) and Canadian-Belgian Co-productions Canadian film and video industry ○─○─●─○─○ ○─○─●─○─○ ○─●─○
The Income Tax Regulations are to be amended to add a reference to a new Memorandum of Understanding signed by Canada and the Belgian communities so that the film or video co-productions in question will be eligible for the CPTC, effective as of March 12, 2018. This measure is not expected to negatively impact any particular groups, and does not pose barriers to equal access to benefits. This proposal is intended to benefit the film and video industry in Canada by supporting joint Canadian-Belgian film or video productions through the CPTC. The CPTC directly benefits qualifying production companies. It is also possible that the benefits of this measure may disproportionately accrue to production companies that are located in Quebec or producing French-language material, given this shared language between Quebec and Belgium. This measure will indirectly benefit individuals employed by Canadian-Belgian co-productions that occur as a result of this measure. Labour force data indicate that women comprised roughly 47 per cent of employment in the information, culture and recreation sector in 2017, but it is not clear to what extent this statistic would accurately reflect employment in the film and video industry in particular.

Definitions Used

(A more detailed discussion of these concepts is included in the introduction to this Annex.)

Title and Description of Measure: Each line in the table begins with the measure's title and a brief description of key impacts of this measure from a GBA+ perspective.

GBA+ Timing: GBA+ can be conducted at various stages throughout the development of a government policy, program or initiative. This section identifies when the GBA+ was conducted:

Target Population: Describes the group whom the measure is intended to benefit. This section is not intended to describe the expected GBA+ impacts, but rather the policy intent behind the measure.   

Expected Direct Benefits (gender): This section collects information on the expected gender characteristics of the benefitting group.  The scale is explained as follows: 

●─○─○─○─○ Predominantly men (e.g. 80 per cent or more men)
○─●─○─○─○ 60 per cent -79 per cent men
○─○─●─○─○ Broadly gender-balanced
○─○─○─●─○ 60 per cent -79 per cent women
○─○─○─○─● Predominantly women (e.g. 80 per cent or more women)

Income Distribution Impacts: This indicator describes expected direct impacts of the measure from an income distributional perspective.  The scale is explained as follows: 

●─○─○─○─○ Strongly regressive (benefits high income)
○─●─○─○─○ Somewhat regressive
○─○─●─○─○ No significant distributional impacts
○─○─○─●─○ Somewhat progressive
○─○─○─○─● Strongly progressive (benefits low income)

Intergenerational Impacts: Intergenerational impacts identify the age cohort receiving the benefits.

●─○─○ Primarily benefits youth, children and/or future generations
○─●─○ No significant intergenerational impacts
○─○─● Primarily benefits seniors or the baby boom generation
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