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Budget governance in Canada: Comparing practices within a federation

Benoît Rigaud and Paul-Émile Arsenault

OECD Journal on Budgeting, 2013, vol. 13, issue 1, 9-30

Abstract: Canada is a federal country with 14 governments: federal, provincial and territorial. This article presents the results of a survey of institutional arrangements for budgeting that was conducted in 2010 among representatives of those governments. The pan-Canadian survey draws on an OECD questionnaire used in 2007 as part of the OECD International Budget Practices and Procedures Database. The analysis of sub-national government budget practices gives insights on fiscal federalism as well as the methodology for comparing.

Date: 2013
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