Section III: Supplementary Information

Future-Oriented Condensed Statement of Operations

The Future-Oriented Condensed Statement of Operations provides a general overview of the Department of National Defence and the Canadian Armed Forces’ operations. The forecast of financial information on expenses and revenues is prepared on an accrual accounting basis to strengthen accountability and to improve transparency and financial management. 

Because the Future-Oriented Condensed Statement of Operations is prepared on an accrual accounting basis, and the forecast and planned spending amounts presented in other sections of the Report on Plans and Priorities are prepared on an expenditure basis, amounts may differ. 

A more detailed Future-Oriented Statement of Operations and associated notes, including a reconciliation of the net cost of operations to the requested authorities, are available on the Department of National Defence and the Canadian Armed Forces’ website 30.

Future-Oriented Condensed Statement of Operations
For the Year Ended March 31, 2016

(dollars)
Financial information

2015-16
Forecast Results

2016-17
Planned Results

Difference
(2016-17 Planned Results minus 2015-16 Forecast Results
Total expenses 19,535,078,000 19,046,009,000 (489,069,000)
Total revenues 493,891,000 482,923,000 (10,968,000)
Net cost of operations before government funding and transfers 19,041,187,000 18,563,086,000 (478,101,000)
Source: Assistant Deputy Minister (Finance) / Chief Financial Officer Group

Supplementary Information Tables

The supplementary information tables listed in the 2016–17 Report on Plans and Priorities are available on the Department of National Defence and the Canadian Armed Forces’ website.

Tax Expenditures and Evaluations

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 Tax Expenditures and Evaluations 36 publication. The tax measures presented in that publication are the responsibility of the Minister of Finance.