Case Studies of Selected OECD Countries

Oecd

OECD Journal on Budgeting, 2006, vol. 4, issue 3, 155-479

Abstract: Canada has a Westminster model of government and therefore does not highlight the legal basis for annual budget processes. A combination of laws, regulations and conventions govern budget preparation, adoption and budget reporting to Parliament. Although the principle of the supremacy of Parliament is enshrined in the Constitution, in practice, the executive – in particular the Cabinet of Ministers – has strong powers regarding the policies and amounts provided in annual budgets. The government has exclusive power to introduce the budget, and the legislature’s power to amend the budget proposed by the executive is extremely limited. Legislation does not provide a deadline for the executive to submit the budget to Parliament. In practice the budget is submitted to Parliament about one month before the fiscal year and adopted about three months after the fiscal year begins. The Constitution Act 1867, the Financial Administration Act 1985 (FAA) and the Auditor General Act 1977 (AGA) are the fundamental statutes governing budgetary processes (Box 1).1 The FAA has played a particularly important role in establishing the budget and financial management system. The Parliament of Canada Act 1875 does not contain any provisions on the parliamentary budget review process.

Date: 2006
References: Add references at CitEc
Citations:

Downloads: (external link)
https://doi.org/10.1787/budget-v4-art17-en (text/html)
Full text available to READ online. PDF download available to OECD iLibrary subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:oec:govkaa:5l9vcjl4f4jb

Access Statistics for this article

More articles in OECD Journal on Budgeting from OECD Publishing Contact information at EDIRC.
Bibliographic data for series maintained by ().