Canada: Report on the Observance of Standards and Codes—Fiscal Transparency Module

International Monetary Fund

No 2002/051, IMF Staff Country Reports from International Monetary Fund

Abstract: This report evaluates the Observance of Standards and Codes on the Fiscal Transparency Module for Canada. Fiscal management in Canada meets the requirements of the fiscal transparency code and in a number of instances represents best practice. Recent reforms by federal and provincial governments continue to improve transparency. The federal government has been particularly innovative in the use of private sector economic forecasts, prudence factors, and a contingency reserve in its fiscal forecasts. Canada also deserves high marks for statistical integrity, impartial tax administration, open procurement, and a transparent regulatory process.

Keywords: ISCR; CR; government; federal government; financial asset; budget; government equity holding; policy review; government regulation; audit authority; federal budget; member government; government holding; Budget planning and preparation; Financial statements; Public employment; Fiscal accounting and reporting (search for similar items in EconPapers)
Pages: 20
Date: 2002-03-12
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