Departmental Results Report 2016-17

ISSN 2560-9343

Table of contents

• Message from the Director of Public Prosecutions
• Results at a glance
• Raison d’être, mandate and role: who we are and what we do
  • Raison d’être
  • Mandate and role
• Operating context and key risks
  • Operating context
  • Key risks
• Results: what we achieved
  • Drug, Criminal Code, and Terrorism Prosecution Program
  • Regulatory Offences and Economic Crime Prosecution Program
  • Compliance
  • Enforcement
  • Internal Services
    • Description
    • Results
• Analysis of trends in spending and human resources
  • Actual expenditures
  • Actual human resources
  • Expenditures by vote
  • Alignment of spending with the whole-of-government framework
  • Financial statements and financial statements highlights
    • Financial statements
    • Financial statements highlights
• Supplementary information
  • Corporate information
    • Organizational profile
    • Reporting framework
  • Supplementary information tables
  • Federal tax expenditures
  • Organizational contact information
• Appendix: definitions
• Endnotes

Message from the Director of Public Prosecutions

I am pleased to present the 2016-17 Departmental Results Report for the Public Prosecution Service of Canada. This report also includes the results of the Office of the Commissioner of Canada Elections (OCCE). The OCCE and the PPSC work independently of each other in fulfilling their respective mandates, while operating within the same organization.

The PPSC is responsible for prosecuting offences under federal jurisdiction, and for providing advice to law enforcement agencies. In 2016-17, PPSC counsel handled 70,028 files, dealing with a wide range of matters, including national security, drug prosecutions, and regulatory offences. Throughout the year, counsel also provided legal advice to police services and investigative agencies.

In addition, the PPSC worked with police and investigative agencies to develop training programs for investigators in order to keep them up-to-date on current trends in the law and the ongoing evolution of investigative tools and techniques. Furthermore, the organization played a leadership role in the Federal-Provincial-Territorial Heads of Prosecutions Committee, which allows prosecution services to cooperate and share best practices. 

I would like to thank all PPSC employees for their dedication and hard work over the year. Their commitment to our key values of respect, integrity, excellence, and leadership is essential to enabling the PPSC to fulfill its mandate.

Kathleen Roussel
Director of Public Prosecutions

Results at a glance

What funds were used?

$177,584,797

Actual Spending

Who was involved?

980

Actual FTEs

Results Highlights

Public Prosecution Service of Canada

• The PPSC worked on 70,028 prosecution files in 2016-17, including files dealing with offences under the Controlled Drugs and Substances Act, the Criminal Code, and a wide range of regulatory offences.
• In addition, the PPSC continued to provide legal advice to law enforcement agencies and investigative bodies on general matters relating to prosecutions and on particular investigations that may lead to prosecutions.
• In response to the new approach for determining whether a prosecution is completed within a reasonable time outlined by the Supreme Court of Canada in R. v. Jordan, the PPSC formalized its measures by adding a chapter to its Deskbook outlining the steps to be taken to ensure timely prosecutions.

Office of the Commissioner of Canada Elections

• Between April 1, 2016 and March 31, 2017, the OCCE received 377 new complaints and closed 556 files relating to the alleged offences under the Canada Elections Act.
• Furthermore, the OCCE laid charges against three individuals and entered into 10 compliance agreements during the fiscal year.

For more information on the department’s plans, priorities and results achieved, see the “Results: what we achieved” section of this report.

Raison d’être, mandate and role: who we are and what we do

Raison d’être

The Office of the Director of Public Prosecutions (ODPP)^{Endnote i} was created on December 12, 2006, with the coming into force of the Director of Public Prosecutions Act. The ODPP is an independent prosecution service mandated to prosecute offences that are under the jurisdiction of the Attorney General of Canada.

On October 1, 2014, pursuant to amendments to the Canada Elections Act, the Office of the Commissioner of Canada Elections (OCCE) was transferred from Elections Canada to the ODPP. The Commissioner of Canada Elections and the Director of Public Prosecutions exercise their statutory duties independently from each other while operating within the same organization.

The Minister of Justice and Attorney General of Canada is responsible for this organization.

The ODPP has two strategic outcomes under its Program Alignment Architecture. The first is that criminal and regulatory offences under federal law are prosecuted in an independent, impartial and fair manner. The mandate of the ODPP includes:

• providing legal advice to federal investigative agencies and government departments on the criminal law implications of investigations and prosecutions;
• initiating and conducting federal prosecutions; and
• intervening in matters that raise questions of public interest that may affect the conduct of prosecutions or related investigations.

The second strategic outcome is in respect of the work of the OCCE. It provides that compliance and enforcement activities under the Canada Elections Act and Referendum Act are conducted by the OCCE in a fair, impartial and independent manner. Activities related to this mandate include:

• the use of non-punitive and informal corrective measures in response to certain situations of non-compliance and of formal measures for others, such as compliance agreements, injunctions, and applications for the judicial deregistration of a registered party; and
• taking enforcement measures to respond to situations of non-compliance, including deciding which matters will be referred to the ODPP for possible prosecution and what charges will be recommended.

Mandate and role

Public Prosecution Service of Canada

The PPSC undertakes key duties on behalf of the Attorney General of Canada and all Canadians. These key duties, to be carried out in an objective and non-partisan manner, are:

• The duty to act independently in making decisions related to criminal prosecutions – This constitutional principle recognizes that decisions as to whether a prosecution should be initiated, continued or ceased, must be made solely in accordance with legal criteria related to whether there is evidence that indicates a reasonable prospect of conviction and an assessment of whether a prosecution best serves the public interest. Considerations of a partisan political nature are expressly excluded from the consideration of the public interest.
• The duty to act independently in providing prosecution-related legal advice – While prosecution-related advice to law enforcement and other federal investigative agencies will take into account an agency’s legal and policy setting, prosecutors cannot be drawn into an agency’s policy making and program administration such that their ability to provide impartial, accurate and effective legal advice is undermined.

Areas of Prosecution

The PPSC prosecutes cases under federal statutes that are referred to it by the Royal Canadian Mounted Police (RCMP), other federal investigative agencies, and provincial and municipal police forces.

It is responsible for prosecuting all drug offences under the Controlled Drugs and Substances Act (CDSA), regardless of whether a federal, provincial or municipal police agency lays the charges, except in Quebec and New Brunswick.^{Endnote ii} In the latter two provinces, the PPSC prosecutes only drug offences investigated by the RCMP.

In all provinces and territories, the PPSC prosecutes offences under federal statutes aimed at protecting the environment and natural resources as well as the country’s economic and social health (e.g., Fisheries Act; Income Tax Act; Copyright Act; Canada Elections Act; Canadian Environmental Protection Act, 1999; Competition Act; Customs Act; Excise Act; Excise Tax Act); and offences involving fraud, including capital market fraud and the corruption of foreign officials. In total, over 250 federal statutes contain offences that fall under the PPSC’s jurisdiction to prosecute; however, the PPSC regularly prosecutes offences under approximately 40 of those statutes.

In the three territories, the PPSC prosecutes all Criminal Code offences as well as offences under all other federal legislation and, on behalf of the territorial governments of the Northwest Territories and Nunavut, certain territorial statutes. In the provinces, the PPSC has jurisdiction to prosecute certain Criminal Code offences, including those related to terrorism, criminal organizations, money laundering and proceeds of crime. Under arrangements with the provinces, the PPSC may prosecute Criminal Code offences that are otherwise within provincial jurisdiction when the accused also faces more serious charges within federal jurisdiction.

The PPSC does not have authority to direct investigations. It responds to requests for prosecution-related advice from investigators. Such advice is crucial to ensuring that investigative techniques and procedures are consistent with evolving rules of evidence and with protections under the Canadian Charter of Rights and Freedoms. The advantage of early prosecutorial advice is that it reduces the risk that investigative decisions, such as those concerning methods of obtaining evidence, will detrimentally affect the constitutional rights of Canadians or the admissibility of evidence at trial.

Office of the Commissioner of Canada Elections

The OCCE plays an important role in safeguarding Canadians’ trust in the democratic process. As an independent officer, the Commissioner of Canada Elections’ dual roles of ensuring compliance with, and enforcement of, the Canada Elections Act and the federal Referendum Act, are carried out with the aim of promoting the integrity of the electoral process.

The Commissioner is responsible for the investigation of offences and for making recommendations to the Director of Public Prosecutions with respect to the laying of charges under the Canada Elections Act and the Referendum Act. The Commissioner exercises this mandate in accordance with these acts, other relevant statutory authorities and constitutional law, as well as applicable internal practices and policies.

For more general information about the department, see the “Supplementary information” section of this report.

Operating context and key risks

Operating context

Public Prosecution Service of Canada

Various factors affect the delivery of the PPSC’s programs. For instance, the PPSC does not determine the number or types of cases referred to it for prosecution by the police and investigative agencies. Its workload is largely based on the decisions of these agencies regarding investigative priorities, tactics and resource allocations. In 2016-17, PPSC’s Senior Management monitored the capacity levels of legal staff in order to ensure that their workload was efficiently aligned.

On July 8, 2016, the Supreme Court of Canada (SCC) in R v Jordan^{Endnote iii} outlined a new approach to determine whether a prosecution is completed within a reasonable time. The new framework set presumptive ceilings of 18 months from the time charges are laid to the actual or anticipated end of a trial in cases going before provincial court, or 30 months for cases going before superior court.

The PPSC has always placed a priority on ensuring that cases are prosecuted in an appropriate, principled and timely manner, which includes building upon existing practices and policies relating to file management. Since the Jordan decision was issued, the PPSC has formalized measures by adding a chapter to its Deskbook^{Endnote iv}outlining the steps to be taken to ensure timely prosecutions. This Deskbook sets out the guiding principles that prosecutors must follow. Operationally, the PPSC identified prosecutions at risk of exceeding the presumptive ceilings and developed mitigation strategies. Moreover, the organization identified and implemented best practices in a manner that is consistent nationally, while respecting local procedures and practices. Current cases that have reached the presumptive ceiling have been subject to the limited flexibility provided by the SCC as part of a transition period. Although the PPSC has been able to respond within its existing capacities to date, it may face challenges in meeting the Jordan timelines in the future.

While the PPSC does not control all of the levers of the criminal justice system to ensure the timely conclusion of a prosecution, the organization continued to work collaboratively with the police, defence counsel and the Courts to identify and implement appropriate case management strategies within existing legislation.

Office of the Commissioner of Canada Elections

As the independent officer responsible for ensuring compliance with and enforcement of the Canada Elections Act, the primary focus for the OCCE in 2016-17 was the conduct of investigations of complaints received from members of the public and of referrals from Elections Canada’s political financing division, some of which were complex and in-depth.

In support of these activities, the recruitment and retention of OCCE staff was a key consideration in the 2016-17 fiscal year. The Canada Elections Act allows the OCCE to supplement its relatively small number of indeterminate positions with individuals appointed on a temporary or casual basis, or engaged under a contract. However, the operational requirements of the organization require a more permanent, cost-effective solution that will allow the OCCE to attract and retain qualified personnel on an indeterminate basis.

The government’s introduction of Bill C-33 in November 2016, which proposes amendments to the Canada Elections Act, including the transfer of the OCCE to the Office of the Chief Electoral Officer, is a key external consideration for the Office. Although the legislation remained before Parliament at the end of the fiscal year, its adoption could reduce some of the impediments to the sharing of information that currently exist between the OCCE and Elections Canada as a result of the OCCE being a separate government institution under privacy legislation. While the proposed legislation did not have an operational impact in 2016-17, any change to the placement of the Office within the machinery of government that Parliament could choose to make should be adopted at the earliest opportunity, to ensure that all related work is completed well in advance of the 43rd general election.

Key risks

The PPSC actively monitors its operating environment to identify and manage risks that could affect progress in achieving its strategic outcome and organizational priorities. Its approach to risk management reflects the organization’s mandate as an independent federal prosecution service responsible for criminal and regulatory prosecutions.

As noted in the “Operating context” section of this report, the PPSC does not determine the number or types of cases referred to it for prosecution, nor does it control all of the levers of the criminal justice system to ensure the timely conclusion of a prosecution. This has contributed to a risk that the PPSC may not have sufficient internal capacity to meet its prosecutorial obligations. In order to mitigate this risk, the PPSC continued to work collaboratively with its justice system partners and formalized robust case management policies and practices.

In addition, given the nature of the PPSC’s core mandate, employees are required to receive and handle a high volume of records from investigators that contain sensitive information. This in turn increases the risk that sensitive information could be inadvertently disclosed or lost, resulting in a potential privacy breach, a threat to the security and safety of individuals, and/or the public questioning the ability of the organization to adequately protect the information under its control. Accordingly, in 2016-17, the PPSC communicated to investigative agencies the importance of ensuring that sensitive information is provided in a secure fashion, and took steps to ensure that employees are aware of their obligation to safeguard information.

Finally, the PPSC does not currently have mechanisms in place that would assist the organization in meeting its obligations to dispose of records that have reached the end of their lifecycle. Therefore, there is a risk that the organization will be unable to respond to central agencies requirements. This past year the PPSC worked on implementing policy instruments and tools to ensure effective information management in order to address this issue and to reduce the risk.

The OCCE’s risk management for 2016-17 continued to focus on factors arising out of its mandate to ensure compliance with, and enforcement of, the Canada Elections Act. A review of organizational requirements, including those risk factors identified in the table above, allowed the OCCE to continue to effectively and efficiently address the complaints it received throughout the fiscal year. Additionally, the OCCE continued to make use of its Compliance and Enforcement Policy as a means of dealing with some of the risks associated with complex files.

Results: what we achieved

Public Prosecution Service of Canada

Prosecutors are expected to discharge their duties with fairness, objectivity and integrity. Their role is not to win convictions at any cost but to put before the court all available, relevant and admissible evidence necessary to enable the court to determine the guilt or innocence of the accused. Hence, the performance indicators and results for both the Drug, Criminal Code, and Terrorism Prosecution Program and the Regulatory Offences and Economic Crime Prosecution Program are based on the extent to which prosecutions resulted in a determination on the merits of the evidence.

The PPSC considers that a case is decided on its merits when:

• a judge or jury determines the guilt or innocence of an accused person after a trial;
• a judge determines after a guilty plea that a conviction or discharge is appropriate; or
• a Crown prosecutor stays or withdraws a charge as a result of an assessment that the case does not meet the test for prosecution.

Cases not decided on the merits are those that are stayed by the Court, and for which, as a result, there is no determination of guilt or innocence by a judge or jury based on the evidence. A judicially imposed stay will generally mean permanent suspension of the proceedings.

The first performance indicator noted above regarding judicial stays for abuse of process involve a disposition where the court does not allow a prosecution to proceed because of objectionable prosecutorial conduct.

With regard to the following performance indicator, plaintiffs suing Crown prosecutors for malicious prosecution must prove, among other matters, that the prosecution was undertaken without reasonable and probable cause, and was motivated by malice or a primary purpose other than that of carrying the law into effect.

Lastly, with respect to complaints regarding the PPSC’s independence, impartiality or fairness, such complaints may be made to the courts or to the PPSC under its complaints policy. The PPSC Complaints Policy came into effect in October 2012, and is available on the organization’s website.^{Endnote vi}

Drug, Criminal Code, and Terrorism Prosecution Program

Description

This program supports the protection of Canadian society against crime through the provision of legal advice and litigation support during police investigations, and the prosecution of: all drug offences under the CDSA and any related organized crime offences throughout Canada, except in Quebec and New Brunswick, where the PPSC prosecutes such offences only where charges are laid by the RCMP; proceeds of crime offences; pursuant to understandings with the provinces, Criminal Code offences where they are related to drug charges; all Criminal Code offences in the three territories; terrorism offences; and war crimes and crimes against humanity offences. This program activity also involves the promotion of federal-provincial-territorial cooperation on criminal justice issues of mutual concern.

Results

In 2016-17, drug prosecution files continued to represent the most significant portion of the PPSC’s total caseload. The PPSC handled 53,990 prosecution files related to offences under the CDSA during the fiscal year. The complexity, scope and resource demands of these prosecutions varied greatly, ranging from simple cases of possession of small quantities of cannabis to complex schemes to import large quantities of drugs such as fentanyl and cocaine, or to the manufacturing of methamphetamine for domestic use or for export to other countries.

Many drug prosecutions conducted by the PPSC in 2016-17 involved an organized crime element, whether or not explicit criminal organization charges were laid. Cases involving criminal organizations remained high as a result of the priority given by police forces to the investigation of such organizations. The PPSC also provided advisory assistance to police during a number of significant organized crime investigations, including on issues related to technology and lawful access.

The use of technology (such as encryption) by organized criminals to facilitate and conceal their criminal activities, the technological responses by police to defeat these activities, and police access to data stored or located outside of Canada continued to raise challenging legal and constitutional issues. Moreover, litigation concerning the limits and implications of existing SCC jurisprudence related to search and seizure issues in the context of technology frequently arose in organized crime prosecutions.

The growing use of powerful synthetic opioid drugs such as fentanyl also led to an increase in the number of prosecutions involving drug possession and trafficking. In 2016-17, the national working group established by the PPSC focused on developing a complete sentencing record of fentanyl cases before the courts, including expert evidence, in order to educate the judiciary as to the appropriate range of sentence for this very dangerous drug. In addition, the PPSC maintained an integral database of fentanyl decisions, facta, expert reports and other scientific data to aid prosecutors across the country with their sentencing submissions in fentanyl prosecutions.

In addition, the PPSC prosecuted terrorism-related offences under the Criminal Code this past fiscal year. On August 26, 2016, three individuals plead guilty to terrorism related offences and received sentences ranging between seven and 17 years less time served. As of March 31, 2017, two additional cases were before the courts, seven individuals were awaiting trial or proceeding with pre-trial motions, and warrants against another nine individuals remained outstanding.

In regard to prosecutions in the North, the PPSC handled 24 active homicide cases, 11 of which were concluded within the fiscal year. As of March 31, 2017, the remaining cases were before the courts at various stages of proceeding, including two homicide matters at the appeal stage. It is important to note that the territories have among the highest rates of violent crime in the country, particularly as it relates to sexual abuse (including historical sexual abuse cases) and domestic violence. The high rate of violent crime involving offenders with significant rates of recidivism led to PPSC’s implementation of a high-risk offender flagging process in the North. In each regional office, paralegals assisted in coordinating the flagging of high-risk offenders in the territory. This enabled a more effective and organized preparation of prosecution files in order to conduct effective long-term offender and dangerous offender applications.

As in previous years, the PPSC worked closely with provincial and territorial prosecution authorities on issues and challenges of common interest. As part of this work, the Director of Public Prosecutions continued to co-chair the Federal-Provincial-Territorial Heads of Prosecutions Committee. The Committee held two meetings in 2016 as well as teleconferences throughout the year to deal with emerging issues.

Additional information on performance under this program can be found in the PPSC Annual Report 2016-2017.^{Endnote vii}

The results presented above are based on information extracted from the PPSC’s internal database. The figures are extracted from a live system and may be subject to revision from time to time, based on changes made to the data for any particular reporting period. The results above are based on the most serious outcome within each active file during the fiscal year.

The budgetary financial resources above are on a cash accounting basis.

Regulatory Offences and Economic Crime Prosecution Program

Description

This program supports the protection of Canadian society against crime through the provision of legal advice and litigation support to federal investigative agencies, and the prosecution of: offences under federal statutes aimed at protecting the environment and natural resources as well as the country’s economic and social health (e.g., Fisheries Act, Income Tax Act, Copyright Act; Canada Elections Act; Canadian Environmental Protection Act, 1999; Competition Act; Customs Act; Excise Act; and the Excise Tax Act); offences involving fraud against the government; capital market fraud offences; and any organized crime offences related to the foregoing offences. This program also includes the recovery of outstanding federal fines and the promotion of federal-provincial-territorial cooperation on criminal justice issues of mutual concern.

Results

In 2016-17, the PPSC handled 5,824 files involving regulatory and economic offences. Within this program, the PPSC handled cases with offences under the Corruption of Foreign Public Officials Act, the Competition Act, and the Immigration and Refugee Protection Act. Its work also involved cases related to various offences under the Railway Safety Act and Fisheries Act, and federal statutes aimed at protecting the health of Canadians and the natural environment.

With respect to offences under the Corruption of Foreign Officials Act, the prosecution of SNC-Lavalin Inc. in relation to the alleged payment of bribes to secure an advantage for the company on major construction projects in Libya was still ongoing as of March 31, 2017.

The prosecution of four individuals for allegedly having bribed officials in Bangladesh in order to secure a contract for SNC-Lavalin financed by the World Bank ended in February 2017. Given the Ontario Superior Court ruling that the statutory pre-conditions for the issuance of a wiretap in the case had not been met and the exclusion of the evidence that had been obtained as a result, the Crown concluded that there was no longer a reasonable prospect of conviction and the accused were acquitted.

The PPSC also handled 63 files dealing with competition law during the fiscal year and concluded 392 prosecutions for offences under statutes administered by the Canada Revenue Agency, most notably the Income Tax Act.

In addition, the PPSC proceeded with the prosecution of various cases related to regulatory and economic offences, including the following:

R. v. Irving Oil Company Ltd.

Irving Oil is facing three counts under paragraph 45(1)(c) of the Competition Act, related to an alleged price fixing agreement linked to the price of gasoline in the Sherbrooke, Victoriaville and Thetford Mines markets in 2005 and 2006. The trial is scheduled to take place from November 6, 2017 to December 15, 2017.

R. v. Appulonappa; R. v. Asseervatham

In 2009, and again in 2010, ships arrived off the coast of British Columbia carrying scores of undocumented Sri Lankan Tamil migrants. The first ship, the “MV Ocean Lady”, carried 76 individuals. Four men were charged in June 2012 with organizing the illegal entry into Canada of a group of ten or more individuals contrary to section 117 of the Immigration and Refugee Protection Act. Prior to their trial in the British Columbia Supreme Court, the accused were successful in their application to have the human smuggling offences declared unconstitutional. The SCC read down the offence to exclude from its operations humanitarians and those helping one another to enter Canada. Further to this appeal, the accused were tried in the British Columbia Supreme Court. As of March 31, 2017, the case was still ongoing.

The prosecution that emerged out of the arrival of the second ship, the “Sun Sea” in 2010, R. v. Asseervatham, et. al., ended in January 2017 with the acquittal of three accused. The jury failed to reach a verdict in the case of a fourth individual. The crown has launched an appeal of the acquittals. The remaining accused underwent a second trial and was convicted of human smuggling in May 2017. His sentencing is expected to take place in the summer of 2017.

R. v. Montreal, Maine & Atlantic Railway Ltd., et al. (a.k.a. Lac Mégantic)

On June 22, 2015, charges under the Railway Safety Act and the Fisheries Act were filed in the Court of Québec, Criminal and Penal Division, against officials of the Montreal Maine & Atlantic Canada (MMAC) company and the Montreal Maine & Atlantic Railway Ltd. (MMAR), following the tragedy in Lac Mégantic, Québec, which caused the death of 47 people. Discussions on a possible resolution to the case commenced in March 2017.

Lastly, the PPSC is responsible for the recovery of outstanding court-ordered fines under the terms of an assignment issued by the Attorney General of Canada in 2007. Further to the establishment of a contract with the private collection agency Partners in Credit to collect these fines on behalf of the organization, as of March 31, 2017, the PPSC transferred over 6,200 outstanding fines, totalling $163M, to the agency. Partners in Credit recovered $1.315M against 132 of those accounts.

Additional information on performance under this program can be found in the PPSC Annual Report 2016-2017.^{Endnote viii}

The results presented above are based on information extracted from the PPSC’s internal database. The figures are extracted from a live system and may be subject to revision from time to time, based on changes made to the data for any particular reporting period. The results above are based on the most serious outcome within each active file during the fiscal year.

The budgetary financial resources above are on a cash accounting basis.

Office of the Commissioner of Canada Elections

Compliance

Description

This program supports the integrity of Canada’s electoral process by enabling the Commissioner of Canada Elections to ensure compliance with the Canada Elections Act and the Referendum Act. This includes the use of non-punitive and informal corrective measures in response to certain situations of non-compliance and the conclusion of compliance agreements with offenders.

Results

It is important to note that formal targets cannot be established for this program. Nevertheless, the OCCE has expected the number of caution letters and compliance agreements to be highest in the year immediately following a general election. This was the case in 2016-17, where the number of compliance agreements and caution letters issued was higher than the previous fiscal year. Additionally, when compared to the one-year period following the 2011 general election, although the relative number of complaints was similar, the number of non-punitive, informal measures increased.

Additional information on performance under this program can be found in the PPSC Annual Report 2016-2017.^{Endnote ix}

The budgetary financial resources above are on a cash accounting basis.

Enforcement

Description

This program supports the integrity of Canada’s electoral process by enabling the Commissioner of Canada Elections to act in an independent manner in conducting investigations under the Canada Elections Act and the Referendum Act, and taking enforcement measures to respond to situations of non-compliance. This also includes deciding which matters will be referred to the Director of Public Prosecutions for possible prosecution and what charges will be recommended.

Results

As with its compliance program, no targets were established for the OCCE enforcement activities. The Canada Elections Act places strict limitations on disclosure of the details of the OCCE’s investigative work. The outcome of investigations resulting in formal enforcement measures are made public only when charges are requested by the Director of Public Prosecutions.

Additional information on performance under this program can be found in the PPSC Annual Report 2016-2017.^{Endnote xi}

The budgetary financial resources above are on a cash accounting basis.

Internal Services^{Endnote xii}

Description

Internal Services are those groups of related activities and resources that the federal government considers to be services in support of programs and/or required to meet corporate obligations of an organization. Internal Services refers to the activities and resources of the 10 distinct service categories that support Program delivery in the organization, regardless of the Internal Services delivery model in a department. The 10 service categories are: Management and Oversight Services; Communications Services; Legal Services; Human Resources Management Services; Financial Management Services; Information Management Services; Information Technology Services; Real Property Services; Materiel Services; and Acquisition Services.

Results

Some internal services divisions had significant milestones or launched major initiatives in 2016-17. For example, the Administrative Services Division undertook the relocation of offices in Toronto, Brampton/Mississauga, Yellowknife, Vancouver and Saskatoon in close partnership with Public Services and Procurement Canada and Shared Services Canada. As well, it implemented the PPSC Hazard Prevention Program, which seeks to reduce the risk of work-related injuries and illnesses through the establishment of safe work procedures and training nationally.

The Human Resources Directorate launched the 2016-19 Strategic Workforce and Workplace Plan articulating human resources priorities to guide strategic people management decisions, investments and initiatives. It also created learning roadmaps for the Administrative Professional as well as the Supervisor and Manager communities to further establish a long term, coordinated approach to learning and development.

The Internal Audit Division published audit reports on the PPSC’s information technology resources and the Quebec Regional Office, and conducted a follow-up review of management action plans addressing prior audit recommendations.

In addition, the PPSC worked collaboratively with the Department of Justice, Shared Services Canada and Public Services and Procurement Canada in developing its new legal case management system. The project team also worked on refining and validating the organization’s requirements and business processes to ensure that the new system meets the end user’s needs and is a useful tool to assist with corporate reporting requirements.

Lastly, the PPSC continued to engage employees and created an enabling work environment through the appointment of Co-champions for Mental health and Wellness. Moreover, the organization pursued its three-year organizational review to update all positions and to implement generic job descriptions.

Additional information on performance under this program can be found in the PPSC Annual Report 2016-2017.^{Endnote xiii}

The budgetary financial resources above are on a cash accounting basis.

Analysis of trends in spending and human resources

Actual expenditures

The actual expenditures above are on a cash accounting basis.

The increase in voted spending in 2017-18 is due to additional funding received for the collection of outstanding federal fines which has been reallocated from 2016-17 to 2017-18.

The budgetary performance information above is on a cash accounting basis.

The variances between the fiscal years are described below:

• 2016-17 actual spending ($177.6 million) against 2016-17 planned spending ($194.2 million): the unused authorities of $16.6 million are mainly from an operating surplus due to delays in the implementation of new initiatives carried forward from previous years, additional funding for the outsourcing of the collection of federal fines, and lower recoveries than anticipated from other government departments and agencies (OGDs) for legal services.
• 2016-17 authorities available ($192.2 million) against 2016-17 authorities used (actual spending – $177.6 million): the unused authorities of $14.6 are from an operating surplus of $7.7 million and funds ineligible to spend (frozen allotments) of $6.9 million.
• 2016-17 actual spending ($177.6 million) against 2015-16 actual spending ($172.1 million): the increase in expenditures of $5.5 million is mainly due to agent fees and disbursements, court awards and salaries.

Actual human resources

The increase in full-time equivalents for the prosecution programs as of 2016-17 is due to new initiatives. The increase in full-time equivalents as of 2015-16 for Compliance and Enforcement is related to investigation activities following the 2015 general election.

Expenditures by vote

For information on the PPSC’s organizational voted and statutory expenditures, consult the Public Accounts of Canada 2017.^{Endnote xiv}

Alignment of spending with the whole-of-government framework

The actual spending above is on a cash accounting basis.

The total actual spending above is on a cash accounting basis.

Financial statements and financial statements highlights

Financial statements

The PPSC’s financial statements [unaudited] for the year ended March 31, 2017, are available on its website under Publications.^{Endnote xvi}

Financial statements highlights

The financial information above is on a cash accounting basis. Revenues do not include the revenue from the collection of fines, forfeitures and court costs which is non-respendable revenue.

Expenses by type

The total expenses in 2016-17 ($223.4 million) have increased by $8.7 million (or 0.4%) compared with the expenses in 2015-16 ($214.7 million). The increase is mainly due to professional services-counsel fees, contingent liabilities, court awards and adjustments to capital assets.

During 2016-17, the PPSC had the following major categories of expenses:

• Salary expenses: $132.2 million (or 59% of expenses);
• Professional services – counsel fees: $45.5 million (or 20% of expenses);
• Accommodation: $14.8 million (or 7% of expenses); and
• Other operating expenses: $30.9 million (or 14% of expenses).

Revenue by type

The total revenues earned in 2016-17 ($19.9 million) decreased by $0.4 million (or 2%) compared with the revenues in 2015-16 ($20.3 million). During 2016-17, the PPSC had the following revenue categories:

• Respendable revenue from the provision of advisory and prosecution services to Other Government Departments and Agencies (OGDs): $19.9 million (or 94% of revenue);
• Non-respendable revenue from the collection of fines, forfeitures and court costs: $0.8 million (or 4% of revenue); and
• Rent from residential housing provided to employees: $0.5 million (or 2% of revenue).

The financial information above is on an accrual basis.

Assets by type

Financial assets include amounts due from the consolidated revenue fund (CRF), accounts receivable and advances, and tangible capital assets:

• Amounts due from the CRF is the aggregate of all public money on deposit to the credit of the Receiver General for Canada, who is responsible for safeguarding the integrity of the CRF and issuing all payments out of the CRF for departments and agencies. The amount due from the CRF is the net amount between accounts payables remaining at the end of the year and accounts receivable from OGDs, and it represents $22.7 million (or 61% of assets).
• The accounts receivable amount of $7.3 million (or 19.5% of assets) largely represents expenses to be recovered from OGDs for the provision of advisory and prosecution services.
• Tangible capital assets total $7.3 million (or 19.5% of assets) and largely fall in the categories of furniture, furnishings and leasehold improvements.

Liabilities by type

Liabilities include accounts payable and accrued liabilities, vacation pay and compensatory leave, and employee future benefits:

• Accounts payable and accrued liabilities represent accounts payable at year end in the amount of $34 million (or 75% of liabilities).
• Employee future benefits represent the accumulated obligations of the PPSC at the end of the year and amount to $5.8 million (or 13% of liabilities).
• Vacation pay and compensatory leave represent employees’ accumulated vacation and compensatory leave and total $5.6 million (or 12% of liabilities).

Supplementary information

Corporate information

Organizational profile

Appropriate minister: The Honourable Jody Wilson-Raybould

Institutional head: Kathleen Roussel, Director of Public Prosecutions

Ministerial portfolio: Justice

Enabling instruments: Director of Public Prosecutions Act,^{Endnote xvii}Canada Elections Act ^{Endnote xviii}

Year of incorporation / commencement: 2006

Reporting framework

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

Internal Services

Supplementary information tables

The following supplementary information tables are available on the PPSC’s website^{Endnote xix}:

• Departmental Sustainable Development Strategy
• Internal audits and evaluations
• User fees, regulatory charges and external fees

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 Expenditures.^{Endnote xx} 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

Public Prosecution Service of Canada
160 Elgin Street, 12^th Floor
Ottawa, Ontario K1A 0H8
613-957-7772
1-877-505-7772
info@ppsc.gc.ca

Office of the Commissioner of Canada Elections
22 Eddy Street
Gatineau, Quebec K1A 0M6
1-855-759-6740
info@cef-cce.gc.ca

Appendix: definitions

appropriation (crédit)

Any authority of Parliament to pay money out of the Consolidated Revenue Fund.

budgetary expenditures (dépenses budgétaires)

Operating and capital expenditures; transfer payments to other levels of government, organizations or individuals; and payments to Crown corporations.

Core Responsibility (responsabilité essentielle)

An enduring function or role performed by a department. The intentions of the department with respect to a Core Responsibility are reflected in one or more related Departmental Results that the department seeks to contribute to or influence.

Departmental Plan (Plan ministériel)

Provides information on the plans and expected performance of appropriated departments over a three-year period. Departmental Plans are tabled in Parliament each spring.

Departmental Result (résultat ministériel)

A Departmental Result represents the change or changes that the department seeks to influence. A Departmental Result is often outside departments’ immediate control, but it should be influenced by program-level outcomes.

Departmental Result Indicator (indicateur de résultat ministériel)

A factor or variable that provides a valid and reliable means to measure or describe progress on a Departmental Result.

Departmental Results Framework (cadre ministériel des résultats)

Consists of the department’s Core Responsibilities, Departmental Results and Departmental Result Indicators.

Departmental Results Report (Rapport sur les résultats ministériels)

Provides information on the actual accomplishments against the plans, priorities and expected results set out in the corresponding Departmental Plan.

Evaluation (évaluation)

In the Government of Canada, the systematic and neutral collection and analysis of evidence to judge merit, worth or value. Evaluation informs decision making, improvements, innovation and accountability. Evaluations typically focus on programs, policies and priorities and examine questions related to relevance, effectiveness and efficiency. Depending on user needs, however, evaluations can also examine other units, themes and issues, including alternatives to existing interventions. Evaluations generally employ social science research methods.

full-time equivalent (équivalent temps plein)

A measure of the extent to which an employee represents a full person-year charge against a departmental budget. Full-time equivalents are calculated as a ratio of assigned hours of work to scheduled hours of work. Scheduled hours of work are set out in collective agreements.

government-wide priorities (priorités pangouvernementales)

For the purpose of the 2016–17 Departmental Results Report, government-wide priorities refers to those high-level themes outlining the government’s agenda in the 2015 Speech from the Throne, namely: Growth for the Middle Class; Open and Transparent Government; A Clean Environment and a Strong Economy; Diversity is Canada's Strength; and Security and Opportunity.

horizontal initiatives (initiative horizontale)

An initiative where two or more federal organizations, through an approved funding agreement, work toward achieving clearly defined shared outcomes, and which has been designated (for example, by Cabinet or a central agency) as a horizontal initiative for managing and reporting purposes.

Management, Resources and Results Structure (Structure de la gestion, des ressources et des résultats)

A comprehensive framework that consists of an organization’s inventory of programs, resources, results, performance indicators and governance information. Programs and results are depicted in their hierarchical relationship to each other and to the Strategic Outcome(s) to which they contribute. The Management, Resources and Results Structure is developed from the Program Alignment Architecture.

non-budgetary expenditures (dépenses non budgétaires)

Net outlays and receipts related to loans, investments and advances, which change the composition of the financial assets of the Government of Canada.

performance (rendement)

What an organization did with its resources to achieve its results, how well those results compare to what the organization intended to achieve, and how well lessons learned have been identified.

performance indicator (indicateur de rendement)

A qualitative or quantitative means of measuring an output or outcome, with the intention of gauging the performance of an organization, program, policy or initiative respecting expected results.

performance reporting (production de rapports sur le rendement)

The process of communicating evidence-based performance information. Performance reporting supports decision making, accountability and transparency.

planned spending (dépenses prévues)

For Departmental Plans and Departmental Results Reports, planned spending refers to those amounts that receive Treasury Board approval by February 1. Therefore, planned spending may include amounts incremental to planned expenditures presented in the Main Estimates.

A department is expected to be aware of the authorities that it has sought and received. The determination of planned spending is a departmental responsibility, and departments must be able to defend the expenditure and accrual numbers presented in their Departmental Plans and Departmental Results Reports.

plans (plans)

The articulation of strategic choices, which provides information on how an organization intends to achieve its priorities and associated results. Generally a plan will explain the logic behind the strategies chosen and tend to focus on actions that lead up to the expected result.

priorities (priorité)

Plans or projects that an organization has chosen to focus and report on during the planning period. Priorities represent the things that are most important or what must be done first to support the achievement of the desired Strategic Outcome(s).

program (programme)

A group of related resource inputs and activities that are managed to meet specific needs and to achieve intended results and that are treated as a budgetary unit.

Program Alignment Architecture (architecture d’alignement des programmes)

A structured inventory of an organization’s programs depicting the hierarchical relationship between programs and the Strategic Outcome(s) to which they contribute.

results (résultat)

An external consequence attributed, in part, to an organization, policy, program or initiative. Results are not within the control of a single organization, policy, program or initiative; instead they are within the area of the organization’s influence.

statutory expenditures (dépenses législatives)

Expenditures that Parliament has approved through legislation other than appropriation acts. The legislation sets out the purpose of the expenditures and the terms and conditions under which they may be made.

Strategic Outcome (résultat stratégique)

A long-term and enduring benefit to Canadians that is linked to the organization’s mandate, vision and core functions.

sunset program (programme temporisé)

A time-limited program that does not have an ongoing funding and policy authority. When the program is set to expire, a decision must be made whether to continue the program. In the case of a renewal, the decision specifies the scope, funding level and duration.

target (cible)

A measurable performance or success level that an organization, program or initiative plans to achieve within a specified time period. Targets can be either quantitative or qualitative.

voted expenditures (dépenses votées)

Expenditures that Parliament approves annually through an Appropriation Act. The Vote wording becomes the governing conditions under which these expenditures may be made.