Canadian Centre for Occupational Health and Safety’s 2025-26 Departmental Plan

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From the Institutional Head

Headshot of Anne Tennier

Anne Tennier, P.Eng., EP
President and Chief Executive Officer

It is my pleasure to share the Canadian Centre for Occupational Health and Safety (CCOHS) 2025-26 Departmental Plan, a comprehensive roadmap outlining our commitments to enhancing safety and well-being for workers and workplaces in Canada in the coming year.

This report highlights our continued efforts to achieve the goals in our 2023-2027 Strategic Plan, with a focus on collaborations and building partnerships with governments and organizations nationwide. Our priorities include strengthening workplace safety in key sectors such as small businesses, healthcare, federal agencies, and community services. To help these industries foster safe and healthy work environments, we will create and share resources tailored to their unique needs.

A key part of our mission is to address the complex health and safety challenges that workers in Canada face every day. Our team is dedicated to developing and promoting educational, innovative resources on critical topics such as mental health, workplace harassment and violence, chemical safety, impacts of climate change, and work-related musculoskeletal disorders.

Accessibility and inclusivity remain a priority. We continue our commitment to providing barrier-free products and resources that are accessible, available in both official languages, written in easy to understand language, designed for all users, and that reflect the diversity of the workforce in Canada. Our goal is to ensure that everyone has access to the tools and knowledge needed for a safe and healthy workplace.

These initiatives represent just a snapshot of our priorities for the 2025-26 period. Full details of our objectives and strategies can be found in the “Plans to deliver on core responsibilities and internal services” section of this report.

Anne Tennier, P.Eng., EP
President and Chief Executive Officer

Plans to deliver on core responsibilities and internal services

Core responsibilities and internal services

Core responsibility: National Occupational Health and Safety Resource

Description

The goal of the Canadian Centre for Occupational Health and Safety is to provide easy access to credible information on occupational health and safety to help workers in Canada be safe at work, and support employers, labour groups and governments in their efforts to create healthy and safe workplaces. The Canadian Centre for Occupational Health and Safety, as a national institute, provides impartial information through various free and for fee bilingual products and services. Workers and employers in Canada can access a free, confidential service to have their health and safety questions answered personally via telephone, e-mail, person-to-person, fax or mail. In addition, a broad range of online and print resources are offered which support safety and health information needs of workers and workplaces in Canada. Products and services may be financially supported through cost recovery efforts, contributions from the Government of Canada and contributions from other stakeholders.

The Canadian Centre for Occupational Health and Safety collects, evaluates, creates and publishes authoritative information resources on occupational health and safety for the benefit of the working population in Canada. This information is used for education and training, research, development of policy and best practices, improvement of health and safety programs, achieving compliance, and for personal use. When the product or service provided by the Canadian Centre for Occupational Health and Safety is offered to stakeholders such as individuals, groups, and organizations within Canada and abroad with benefits beyond those enjoyed by the general public, the product or service becomes part of the cost-recovery program and a fee is charged.

The Canadian Centre for Occupational Health and Safety promotes and facilitates consultation and cooperation among federal, provincial and territorial jurisdictions and participation by labour, employers and other stakeholders in order to assist in the establishment and maintenance of high standards and occupational health and safety initiatives for the Canadian context. The sharing of resources results in the coordinated and mutually beneficial development of unique programs, products and services. Collaborative projects are usually supported with a combination of financial and non-financial contributions to the programs by partners and stakeholders and result in advancement of the health and safety initiatives.

Quality of life impacts

This core responsibility contributes to the “Health”, “Prosperity”, “Good governance”, and “Environment” domains of the Quality of Life Framework for Canada and, more specifically, “Self-rated mental health”, “Job satisfaction”, “Personal safety” and “Climate change adaptation” through all of the activities mentioned in the core responsibility description.

Indicators, results and targets

This section presents details on the department’s indicators, the actual results from the three most recently reported fiscal years, the targets and target dates approved in 2025-26 for National Occupational Health and Safety Resource. Details are presented by departmental result.

Table 1: Canadians and workers in Canada can easily access the Canadian Centre for Occupational Health and Safety’s occupational health and safety information and services
Table 1 provides a summary of the target and actual results for each indicator associated with the results under National Occupational Health and Safety Resource.

Departmental Result Indicators
Actual Results
Target
Date to achieve
target
Number of learning activities and opportunities on emerging occupational health and safety issues and for priority sectors.
2021-22: 113
2022-23: 52
2023-24: 74
No less than 75
March 2026
Number of social media impressions on emerging occupational health and safety issues and for priority sectors, where the Canadian Centre for Occupational Health and Safety is referenced as the source.
2021-22: 5,450,000
2022-23: 2,200,000
2023-24: 2,552,556
No less than 2,500,000
March 2026
Percentage of users of the Canadian Centre for Occupational Health and Safety’s website who indicated that information was easy to access.
2021-22: 86%
2022-23: 90%
2023-24: 90%
No less than 80%
March 2026

Table 2: Provide Canadians and workers in Canada with a National repository of key occupational health and safety knowledge, standards, statistics, and information tools that improves dissemination of occupational health and safety related information
Table 2 provides a summary of the target and actual results for each indicator associated with the results under National Occupational Health and Safety Resource.

Departmental Result Indicators
Actual Results
Target
Date to achieve target
Number of collections of occupational health and safety related records made available to Canadians and workers in Canada through repository tools.
2021-22: 1
2022-23: 4
2023-24: 3
No less than 1 new collection of records per year
March 2026
Number of new tools made available to workers in Canada which address emerging occupational health and safety issues and for priority sectors.
2021-22: 39
2022-23: 27
2023-24: 25
No less than 20 new tools per year
March 2026
Number of times users accessed the Canadian Centre for Occupational Health and Safety’s free online repository of occupational health and safety information or used its person-to-person support services.
2021-22: 3,380,000
2022-23: 3,756,000
2023-24: 3,893,794
No less than 3,000,000 times
March 2026

Table 3: Through the facilitation of collaborative initiatives with labour, employers and/or government on emerging occupational health and safety issues and for priority sectors, knowledge outcomes are utilized for the benefit of Canadians and workers throughout Canada
Table 3 provides a summary of the target and actual results for each indicator associated with the results under National Occupational Health and Safety Resource.

Departmental Result Indicators
Actual Results
Target
Date to achieve target
Number of new collaborative initiatives with a tripartite perspective on emerging occupational health and safety issues and for priority sectors, where knowledge outcomes are serviceable across Canada.
2021-22: 8
2022-23: 9
2023-24: 5
No less than 4
March 2026

Additional information on the detailed results and performance information for CCOHS’ program inventory is available on GC InfoBase.

Plans to achieve results

The following section describes the planned results for National Occupational Health and Safety Resource in 2025-26.

Canadians and workers in Canada can easily access the Canadian Centre for Occupational Health and Safety’s occupational health and safety information and services.

Results we plan to achieve:

  • CCOHS is committed to offering an improved client experience. CCOHS will continue to focus on robust and secure IT infrastructure to support service delivery of all its web-based offerings. Client facing processes will be optimized to eliminate barriers and complexity, such as the implementation of single sign-on which allows users to access multiple services with a single account. CCOHS applies a continuous improvement approach across the organization to further enhance the level of service.
  • CCOHS plans to reach greater audiences and better serve other-abled people by strengthening its accessibility efforts through increased content in a variety of formats including informative videos with closed captions, and podcasts (audio) with transcripts in both official languages, and with the introduction of American Sign Language (ASL) where possible.
  • CCOHS aims to increase usage of its materials and guidance through social media campaigns to disseminate important, timely information and guidance to raise awareness of, and prevent, work-related illnesses and injuries.
  • CCOHS will enhance our decision-making capabilities by collecting and analyzing metrics and analytics to inform its work. CCOHS will continue to develop its gateway to information that can be used to shape programs and policy that will lead to improvements in the workplace and workplace practices.

Provide Canadians and workers in Canada with a National repository of key occupational health and safety knowledge, standards, statistics, and information tools that improves dissemination of occupational health and safety related information.

Results we plan to achieve:

  • CCOHS will partner with provincial, territorial and other governments and relevant organizations to develop guidance, and informational and educational content and services in plain language, in a variety of formats that promote positive mental health, chemical safety and prevention of occupational disease and ergonomic injuries. CCOHS will explore the intersectionality of psychological health and safety, harassment, bullying, and violence with human rights, diversity in all its forms, as well as the impacts of climate change.
  • Focus will be on producing guidance that addresses the concerns of workers with vulnerabilities including newcomers, young and new workers, gig workers and include gender-based concerns, and the changing nature of work. CCOHS will strengthen our accessibility efforts to reach other-abled people through close captions, transcripts, and ASL, where possible. In the coming year, CCOHS will provide leadership to stakeholders on emerging health and safety issues by facilitating knowledge exchange and promoting positive change in workplaces.
  • CCOHS will expand the collection of OSH Answers fact sheets offered on the website, which is an information hub for employers seeking information and counsel on traditional occupational safety topics, emerging safety issues, statistics, tools and databases. CCOHS will add to its collection of infographics, posters and fast fact tips cards, offered as free online downloads in print quality format.
  • CCOHS’ new Business Safety Portal provides centralized access and curated resources relevant for small businesses across a variety of sectors, including guidance, tools, online resources and an electronic file cabinet. This tool allows business owners to build their health and safety program using provided tools and a guided process and to store, organize, and collate their own records along with those provided within the portal from CCOHS and other health and safety providers.

Through the facilitation of collaborative initiatives with labour, employers and/or government on emerging occupational health and safety issues and for priority sectors, knowledge outcomes are utilized for the benefit of Canadians and workers throughout Canada.

Results we plan to achieve:

  • CCOHS has developed strong working relationships with federal government agencies to develop sector specific guidance documents and tools to disseminate invaluable information and meet the needs of the working population. These relationships will enable the continued collaboration with provincial, territorial and other governments and like-minded organizations, unions, and employers across Canada, so that CCOHS can create e-courses, add content to topic-specific microsites, produce tools, and host events to spread prevention messages and good practices.
  • CCOHS will deliver tools, services and solutions that meet the health and safety needs of small and medium-sized businesses; Indigenous enterprises; and workers at higher risk. CCOHS will focus prevention efforts to address hazards in priority sectors including healthcare, government agencies and public administration, and community services. CCOHS will develop new and innovative products and services to meet the needs of workplaces and workers in Canada.

Key risks

The CCOHS funding model presents a risk as a significant portion of its operating budget must be generated through cost recovery. Therefore, CCOHS’ products and services must be continually updated to be marketable. Continuous improvement in technology continues to change the landscape for CCOHS.

CCOHS delivers most of its products and services to workers in Canada through electronic delivery and must stay up to date on new technology as traditional delivery methods for its content are unsustainable and out-dated, resulting in a risk of client and revenue attrition.

CCOHS must also ensure that it is adequately protected against increasing threat from unauthorized exploitation of systems, networks and technologies. Such threats can have significant impact to CCOHS’ operations and ability to safely conduct business transactions. CCOHS maintains sufficient levels of investment in technology required to support continuous improvements in its on-line resource delivery channels and to protect against cyber-security risks.

To continue to provide relevant leadership training and support to workers in Canada on emerging occupational health and safety issues, CCOHS relies heavily on maintaining a high level of professional development of its staff. Lack of properly directed investment in talent management will have a significant impact on the ability of CCOHS to perform optimally in the research and timely delivery of relevant products and services on topics which may quickly become areas of concern for workers both in Canada and globally.

Planned resources to achieve results

Table 4: Planned resources to achieve results for National Occupational Health and Safety Resource
Table 4 provides a summary of the planned spending and full-time equivalents required to achieve results.

Resource
Planned
Spending
$8,619,003
Full-time equivalents
70.5

Complete financial and human resources information for CCOHS’ program inventory is available on GC InfoBase.

Related government priorities

Gender-based analysis plus

As a small department, CCOHS does not have resources to dedicate full-time employees to Gender-based analysis plus (GBA Plus). However, CCOHS recognizes its importance and is committed to ensuring diverse groups of workers in Canada benefit from our programs. The CCOHS leadership team ensures that GBA Plus perspectives are integrated into departmental decision-making processes by requiring CCOHS to assess the potential implications of products and services produced to support the diverse populations in Canada.

CCOHS set the following goals for 2025-26:

  • To continue to address workplace mental health by providing reliable and credible mental health information, tools, education, and resources to workers and employers in Canada.
  • To promote greater gender balance in the field of occupational health and safety by promoting the Chad Bradley Scholarship for women and women-identified genders, highlighting the importance of gender equality in the profession of occupational health and safety.
  • To continue to ensure that all products and services delivered by CCOHS are written in plain language, are accessible, and that the imagery used is inclusive and reflects the diversity of the people of Canada.
  • To continue to add content to, and promote and monitor the usage of, the CCOHS Gender, Work and Health web portal, an online repository of current and relevant research and tools to assist policy makers and employers to integrate gender considerations into their health and safety programs.
  • To continue capturing CCOHS user GBA Plus information via its website user survey.
  • To implement an internal framework for diversity and inclusion focused on recruitment strategies that increase social, racial, gender and cultural diversity in the workplace.
United Nations 2030 Agenda for Sustainable Development and the UN Sustainable Development Goals

More information on CCOHS’ contributions to Canada’s Federal Implementation Plan on the 2030 Agenda and the Federal Sustainable Development Strategy can be found in our Departmental Sustainable Development Strategy.

Program inventory

National Occupational Health and Safety Resource is supported by the following programs:

  • Occupational health and safety information and services

Additional information related to the program inventory for National Occupational Health and Safety Resource is available on the Results page on GC InfoBase.

Internal services

Description

Internal services are the services that are provided within a department so that it can meet its corporate obligations and deliver its programs. There are 10 categories of internal services:

  • management and oversight services
  • communications services
  • legal services
  • human resources management services
  • financial management services
  • information management services
  • information technology services
  • real property management services
  • materiel management services
  • acquisition management services

Plans to achieve results

This section presents details on how the department plans to achieve results and meet targets for internal services.

Internal Services at CCOHS continue working to achieve the priorities in the Strategic Plan, specifically Priority 4: Achieve an employee experience that consistently models CCOHS values and health and safety excellence. To achieve this, CCOHS has set the following goals:

  1. To improve the overall working experience of its employees. This improvement will be accomplished with the continued focus on CCOHS' corporate values along with the alignment of its performance management system to further support these values. A continued emphasis will be encouraged to foster open communication and consistent and equal treatment of staff across the organization.
  2. To implement an internal framework for diversity and inclusion focused on recruitment strategies that increase social, racial, gender and cultural diversity in the workplace.

In addition, Internal Services will focus on the following goals:

  1. To continue enhancing its cost recovery program to support the strategic outcomes of the organization. A successful cost recovery program is imperative to ensure the sustainability of CCOHS operations.
  2. To further service excellence by streamlining processes and enhancing decision-making capabilities through metrics and analytics.
  3. To continue the implementation of the 2023-2027 Strategic Plan and further CCOHS' national leadership on occupational health and safety issues being the go-to experts for health and safety guidance. CCOHS will continue to align its human resources to support and service these national initiatives.
  4. To continue to refresh and reinvest in its Information Technology infrastructure to ensure CCOHS continues to meet the ongoing needs of its stakeholders while continually enhancing its protection against cyber-security risks.
  5. To continue investing in a digital transformation of how CCOHS delivers its services in support of its Strategic Plan and in alignment with the government direction on delivering digital services to the public.

Planned resources to achieve results

Table 5: Planned resources to achieve results for internal services this year
Table 5 provides a summary of the planned spending and full-time equivalents required to achieve results.

Resource
Planned
Spending
$5,061,954
Full-time equivalents
41.4

Complete financial and human resources information for CCOHS’ program inventory is available on GC InfoBase.

Planning for contracts awarded to Indigenous businesses

Government of Canada departments are to meet a target of awarding at least 5% of the total value of contracts to Indigenous businesses each year. This commitment is to be fully implemented by the end of 2024-25.

Following the announcement of the mandatory minimum target of 5% of the total value of contracts to Indigenous organizations, CCOHS evaluated internal procurement processes and identified potential opportunities to award contracts to Indigenous vendors. CCOHS forecasts that the minimum 5% target of awarded contracts to Indigenous organizations will be met in 2024-25 and will continue to work to achieve and surpass the target by focusing on review of annual budget allocation and required procurement methodologies.

CCOHS is a small department with limited resources and contracting opportunities. CCOHS regularly uses prescribed supply arrangements designated by Shared Services Canada (SSC) which limits the ability to seek out Indigenous designated vendors. Internal processes are being drafted to support ongoing review of needs and subsequent procurement options available to identify Indigenous vendors for consideration.

An internal evaluation of budgets and historical data confirmed that the majority of awarded contracts are designated as software or hardware. CCOHS collaborates with SSC to process software and hardware orders through their client portals (ITPro and P2P). This procurement methodology allows CCOHS to identify Indigenous designated re-sellers for hardware requirements that will be used to attain quotations as needed. In addition, CCOHS will utilize SSC contacts to support the identification of Indigenous re-sellers for software needs.

CCOHS is also currently evaluating the use of the Indigenous vendor selection tools available within the Centralized Professional Services System for professional services contracts. Although CCOHS does not contract professional services often, this tool will be used to identify pre-qualified vendors and allow future contracting process to ensure potential Indigenous vendors are identified and considered.

Table 6: Percentage of contracts planned and awarded to Indigenous businesses
Table 6 presents the current, actual results with forecasted and planned results for the total percentage of contracts the department awarded to Indigenous businesses.

5% Reporting Field
2023-24 Actual Result
2024-25 Forecasted Result
2025-26 Planned Result
Total percentage of contracts with Indigenous businesses
N/A
5%
5%

Planned spending and human resources

This section provides an overview of CCOHS’ planned spending and human resources for the next three fiscal years and compares planned spending for 2025-26 with actual spending from previous years.

Spending

This section presents an overview of the department's planned expenditures from 2022-23 to 2027-28.

Budgetary performance summary

Table 7: Three-year spending summary for core responsibilities and internal services (dollars)
Table 7 presents how much money CCOHS spent over the past three years to carry out its core responsibilities and for internal services. Amounts for the current fiscal year are forecasted based on spending to date.

Core responsibilities and internal services
2022-23 Actual Expenditures
2023-24 Actual Expenditures
2024-25 Forecast Spending
National Occupational Health and Safety Resource
8,853,799
10,256,443
7,137,648
Internal services
4,301,570
4,756,067
4,458,958
Total(s)
13,155,369
15,012,510
11,596,606
Analysis of the past three years of spending

The total authorities available for use shown in the table above represents the planned Parliamentary appropriations and revenue sources including the main estimates, supplementary estimates, recoveries and the use of cash respendable revenues pursuant to section 6(1)(g) of the Canadian Centre for Occupational Health and Safety Act (CCOHS Act).

There was an increase in actual spending authorities used in fiscal 2023-24 compared with the prior year. This increase is primarily attributable to an increase in staffing costs related to a new collective agreement and additional operating expenditures necessary to support the CCOHS’ current level of growth. These costs were funded by the CCOHS’ respendable/reinvestment authorities as per section 6(1)(g) of the CCOHS Act. Spending forecasted in 2024-25 are based on main estimates which do not include the adjustment that will be made at the end of the year to account for additional costs that will be funded by the CCOHS’ respendable/reinvestment authorities per section 6(1)(g) of the CCOHS Act.

More financial information from previous years is available on the Finances section of GC Infobase.

Table 8: Planned three-year spending on core responsibilities and internal services (dollars)
Table 8 presents how much money CCOHS plans to spend over the next three years to carry out its core responsibilities and for internal services.

Core responsibilities and internal services
2025-26 Planned Spending
2026-27 Planned Spending
2027-28 Planned Spending
National Occupational Health and Safety Resource
8,619,003
8,619,003
8,619,003
Internal services
5,061,954
5,061,954
5,061,954
Total(s)
13,680,957
13,680,957
13,680,957
Analysis of the next three years of spending

Planned spending for fiscal years 2025-26 to 2027-28 represents authorities approved in the 2025-26 budgetary estimates and do not represent the use of CCOHS’ respendable/reinvestment authorities, as these authorities are only reported upon planned use.

More detailed financial information on planned spending is available on the Finances section of GC Infobase.

Funding

This section provides an overview of the department's voted and statutory funding for its core responsibilities and for internal services. For further information on funding authorities, consult the Government of Canada budgets and expenditures.

Graph 1: Approved funding (statutory and voted) over a six-year period

Graph 1 summarizes the department's approved voted and statutory funding from 2022-23 to 2027-28.

Figure 1: Departmental spending 2021–22 to
										2026–27
Text description of graph 1
Fiscal year
Total
Voted
Statutory
2022-23
13,155,369
4,577,121
8,578,248
2023-24
15,012,510
6,389,195
8,623,315
2024-25
10,899,466
5,623,432
5,276,034
2025-26
12,983,817
5,623,432
7,360,385
2026-27
12,983,817
5,623,432
7,360,385
2027-28
12,983,817
5,623,432
7,360,385
Analysis of statutory and voted funding over a six-year period

The total planned spending reported in fiscal years 2022-23 to 2024-25 includes Parliamentary appropriations and revenue sources including main estimates, recoveries and the use of cash respendable revenues pursuant to section 6(1)(g) of the CCOHS Act.

Fiscal 2025-26 to 2027-28 includes planned spending authorities which represent authorities approved in the 2025-26 main estimates and do not represent the use of CCOHS’ respendable revenues, as respendable revenues are only reported upon the approved disbursement of the funds within the fiscal year.

For further information on CCOHS’s departmental appropriations, consult the 2025-26 Main Estimates.

Future-oriented condensed statement of operations

The future-oriented condensed statement of operations provides an overview of CCOHS’ operations for 2024-25 to 2025-26.

Table 9: Future-oriented condensed statement of operations for the year ended March 31, 2026 (dollars)
Table 9 summarizes the expenses and revenues which net to the cost of operations before government funding and transfers for 2024-25 to 2025-26. The forecast and planned amounts in this statement of operations were prepared on an accrual basis. The forecast and planned amounts presented in other sections of the Departmental Plan were prepared on an expenditure basis. Amounts may therefore differ.

Financial information
2024-25 Forecast results
2025-26 Planned results
Difference (Planned results minus forecasted)
Total expenses
16,962,909
19,625,353
2,662,444
Total revenues
7,555,386
8,042,920
487,534
Net cost of operations before government funding and transfers
9,407,523
11,582,433
2,174,910
Analysis of forecasted and planned results

CCOHS’ net cost of operations is expected to increase by $2,174,910 (23.1%) when compared with fiscal year 2024-25 forecasted results. The increase in the net cost of operations is a result of the planned increase in total expenses of $2,662,444 (15.7%) as well as by a planned increase in cost recovery revenues of $487,534 (6.5%). The increase in planned expenses is primarily due to the planned investment to support the renewal of several CCOHS products as well as the roll out of the Business Safety Portal. The increase in revenues is due to the anticipated revenues associated with the Business Safety Portal.

Funding sources for planned net cost of operations in 2025-26 is a combination of planned federal funding; planned use of in-year respendable revenues; and CCOHS Respendable / Reinvestment authorities – respendable revenues earned in prior years and authorised for use in planned year pursuant to section 6(1)(g) of the CCOHS Act.

A more detailed Future-Oriented Statement of Operations and associated Notes for 2025-26, including a reconciliation of the net cost of operations with the requested authorities, is available on CCOHS’ website

Human resources

This section presents an overview of the department’s actual and planned human resources from 2022-23 to 2027-28.

Table 10 Actual human resources for core responsibilities and internal services
Table 10 shows a summary of human resources, in full-time equivalents, for CCOHS’ core responsibilities and for its internal services for the previous three fiscal years. Human resources for the current fiscal year are forecasted based on year to date.

Core responsibilities and internal services
2022-23 Actual
full-time equivalents
2023-24 Actual
full-time equivalents
2024-25 Forecasted
full-time equivalents
National Occupational Health and Safety Resource
69.1
68.0
67.1
Internal services
32.8
30.8
35.4
Total
101.9
98.8
102.5

Table 11: Human resources planning summary for core responsibilities and internal services
Table 11 shows information on human resources, in full-time equivalents, for each of CCOHS’ core responsibilities and for its internal services planned for the next three years.

Core responsibilities and internal services
2025-26 Planned
full-time equivalents
2026-27 Planned
full-time equivalents
2027-28 Planned
full-time equivalents
National Occupational Health and Safety Resource
70.5
70.5
70.5
Internal services
41.4
41.4
41.4
Total
111.9
111.9
111.9
Analysis of human resources for the next three years

The increase in planned full-time equivalents is primarily due to the planned investment to support the renewal of several CCOHS products as well as the roll out of the Business Safety Portal.

Corporate information

Supplementary information tables

The following supplementary information tables are available on CCOHS’ website:

Information on CCOHS’ departmental sustainable development strategy can be found on CCOHS’ website.

Federal tax expenditures

CCOHS’ Departmental Plan does not include information on 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 Expenditures.

This report also provides detailed background information on tax expenditures, including descriptions, objectives, historical information and references to related federal spending programs as well as evaluations and GBA Plus of tax expenditures.