Copyright Board Canada
Canada



Analysis of trends in spending and human resources

Actual expenditures

Departmental spending trend graph

Board's spending trend graph

Actual spending for the year 2016-17 was about $3.1 million, an increase of $267,000 compared to last year. This mostly reflects an increase in salaries and employees benefits.

Budgetary performance summary for Programs and Internal Services (dollars)
Programs and Internal Services 2016-17
Main Estimates
2016-17
Planned spending
2017-18
Planned spending
2018-19
Planned spending
2016-17
Total authorities available for use
2016-17
Actual spending (authorities used)
2015-16
Actual spending (authorities used)
2014-15
Actual spending (authorities used)
Copyright Tariff Setting and Issuance of Licences 2,520,496 2,520,496 2,520,496 2,520,496 2,588,591 2,507,540 2,291,251 2,486,300
Internal Services 591,228 591,228 591,228 591,228 607,200 588,188 537,454 583,206
Total 3,111,724 3,111,724 3,111,724 3,111,724 3,195,791 3,095,728 2,828,705 3,069,506
 

Expenditures by voteresources

Human resources summary for Programs and Internal Services (fulltime equivalents)
Programs and Internal Services 2014-15
Actual
2015-16
Actual
2016-17
Planned
2016-17
Actual
2017-18
Planned
2018-19
Planned
Copyright Tariff Setting and Issuance of Licences 12 16 16 14 16 16
Internal Services 2 2 2 2 2 2
Total 14 18 18 16 18 18
 

Expenditures by vote

For information on the Copyright Board’s organizational voted and statutory expenditures, consult the Public Accounts of Canada 2017..1

Alignment of spending with the whole-of-government framework

Alignment of 2016−17 actual spending with the whole-of-government framework2 (dollars)
Program Spending area Government of Canada activity 2016-17 Actual spending
Copyright Tariff Setting and Issuance of Licences Economic Affairs An innovative and knowledge-based economy 3,095,728
 
Total spending by spending area (dollars)
Spending area Total planned spending Total actual spending
Economic affairs 3,111,724 3,095,728
Social affairs
International affairs
Government affairs
 

Financial statements and financial statements highlights

Financial statements

The Copyright Board’s financial statements [unaudited] for the year ended March 31, 2017, are available on the Board’s website.3

Financial statements highlights

Condensed Statement of Operations (unaudited) for the year ended March 31, 2017 (dollars)
Financial information 2016-17 Planned results 2016-17 Actual 2015-16 Actual Difference (2016-17 actual minus 2016-17 planned) Difference (2016-17 actual minus 2015-16 actual)
Total expenses 3,544,036 3,382,557 3,218,122 (161,479) 164,435
Total revenues - - - - -
Net cost of operations before government funding and transfers 3,544,036 3,382,557 3,218,122 (161,479) 164,435
 

For fiscal year 2016-17, the Board’s total actual expenses are $3.4 million, an increase of about $160,000 from last year. This is mainly a reflection of the hiring of new employees.

Condensed Statement of Financial Position (unaudited) as at March 31, 2017 (dollars)
Financial Information 2016-17 2015-16 Difference (2016-17 minus 2015-16)
Total net liabilities 425,737 486,555 (60,818)
Total net financial assets 121,809 172,709 (50,900)
Departmental net debt 303,928 313,846 (9,918)
Total non-financial assets 140,674 - 140,674
Departmental net financial position (163,254) (313,846) 150,592
 

The Board’s net financial position for fiscal year 2016-17 is at - $163,000, an increase of about $150,000 compared to the year before. This is mainly the result of an increase in Board’s non-financial assets.

Financial Highlights Graphs

Assets by Type
Graphique des actifs selon le type Total assets are valued at about $333,000 in fiscal year 2016-17. This reflects amounts Due from Consolidated Revenue Fund (37% or $122,000), Accounts receivable held on behalf of Government (21% or $70,000) and Tangible Capital Assets (42% or $141,000).
Liabilities by Type
Graphique des passifs selon le type Total liabilities are valued at about $426,000 for fiscal year 2016-17. This is mostly made up of accounts payable and accrued liabilities (44% or $189,000), vacation pay and compensatory leave (37% or $155,000) and employee future benefits (19% or $82,000).
Expenses by Type
Graphique des dépenses selon le type For fiscal year 2016-17, total expenses are $3.4 million. These expenses are made up of salaries and employee benefits (57% or $1.9 million) and operating expenses (43% or $1.5 million). The majority of these latter expenses are required for the Board’s unique program activity. The balance is associated with internal services.
 

Supplementary information

Corporate information

Organizational profile

Appropriate ministers:

The Honourable Navdeep Bains, P.C., M.P
Minister of Innovation, Science and Economic Development

The Honourable Kirsty Duncan, P.C., M.P.
Minister of Science

The Honourable Bardish Chagger, P.C., M.P.
Minister of Small Business and Tourism and Leader of the Government in the House of Commons

Institutional head:

Claude Majeau, Vice-Chairman and CEO

Ministerial portfolio:

Innovation, Science and Economic Development

Enabling instrument(s):

Copyright Act3

Year established:

1989

Reporting framework

The Board’s Strategic Outcome and Program Alignment Architecture of record for 2016-17 are shown below.

  1. Strategic Outcome: Fair decision-making to provide proper incentives for the creation and use of copyrighted works
    1. Program: Copyright Tariff Setting and Issuance of Licences

Internal Services

Supporting information on lower-level programs

The Board has no lower-level programs

Federal tax expenditures

The tax system can be used to achieve public policy objectives through the application of special measures such as low tax rates, exemptions, deductions, deferrals and credits. The Department of Finance Canada publishes cost estimates and projections for these measures each year in the Report on Federal Tax Expenditures4. This report also provides detailed background information on tax expenditures, including descriptions, objectives, historical information and references to related federal spending programs. The tax measures presented in this report are the responsibility of the Minister of Finance.

Organizational contact information

Copyright Board of Canada
Suite 800 - 56 Sparks Street
Ottawa, Ontario K1A 0C9
Telephone : 613-952-8621
E-mail : secretariat@cb-cda.gc.ca