At a glance
- Canada is the ninth-largest donor country, spending US$4.3 billion on net official development assistance (ODA) in 2017 (in current prices). This represents 0.26% of its gross national income (GNI).
- According to the Organisation for Economic Co-operation and Development (OECD) Development Assistance Committee (DAC) Creditor Reporting System, in 2017—the first year following the implementation of Canada’s Feminist International Assistance Policy (FIAP)—Canada was the eighth-largest donor of development assistance that either targets"Targeted" bilateral assistance to gender equality refers to assistance given to projects with gender equality as the principal objective of the project/program. or integrates"Integrated" refers to assistance for projects with gender equality as a significant objective, but not the principal reason for undertaking the project/program. gender equality at US$1.9 billion.
- Starting in fiscal year (FY) 2018-2019, the budget provides a net increase of CAD$600 million (US$462 million) to the International Assistance Envelope (IAE), Canada’s main budgetary tool, over five years. Canada will also reallocate existing available balance in the IAE of CAD1.5 billion (US$1.2 billion) to two new innovative financing mechanisms.
- Under the FIAP, Canada applies a feminist lens to five priorities: 1) health and rights of women and children; 2) clean economic growth and climate change; 3) governance, pluralism, diversity and human rights; 4) peace and security, and 5) responding to humanitarian crises and the needs of displaced peoples.
- The policy stipulates that 95% of Canada’s bilateral ODA will target or integrate gender equality and the empowerment of women and girls by FY2021–2022. Furthermore, 50% of bilateral assistance will be spent in sub-Saharan Africa.
- In particular, the FIAP champions sexual and reproductive health and rights (SRHR) and maternal, newborn, and child health (MNCH), a long-standing focus of Canadian development. Lesbian, gay, bisexual, transgender, queer, and two-spirit (LGBTQ2) rights are an emerging area of interest.
- Tackling climate change in developing countries is a top priority of Canada’s development policy. The government has committed to spending CAD2.7 billion (US$2 billion) by 2020 within this sector.
- Upcoming elections in October 2019 may lead to changes in Canada’s development priorities. While gender equality in development cooperation is largely rooted in longer-term strategies, a new government may change focus areas set under the Liberal government, including Prime Minister Justin Trudeau’s flagship Feminist International Assistance Policy.
- Canada’s strengthened commitment to sexual and reproductive health and rights (SRHR) may offer an opportunity to engage in policy implementation in this area.
- Under the banner of ‘growth that works for everyone’, Global Affairs Canada (GAC) has an emerging focus on women’s economic leadership and empowerment. This presents opportunities to engage with the promotion of greater financial inclusion for women and equal access to capital, markets, technology, and business development services.
- How much ODA does Canada provide?
Canada is the 9th-largest donor; ODA levels have risen, with potential for further increases
In 2017, Canada was the ninth-largest donor country among members of the Development Assistance Committee (DAC) of the Organisation for Economic Co-operation and Development (OECD), with ODA at US$4.3 billion (in current prices). This represents 0.26% of its GNI, a stable share compared to 2016 (16th among DAC countries). ODA was 4% higher in real terms than in 2016. The rise was driven by increases in three areas: humanitarian assistance, ODA-reportable costs of hosting refugees in Canada, and climate financing.
In June 2017, the Canadian government announced a new Feminist International Assistance Policy (FIAP). Budget 2018 (which covers the period 1 April 2018 to 30 March 2019) provides a costed framework for the FIAP and puts forward an additional CAD2 billion (US$1.5 billion) incrementally over five years to the International Assistance Envelope (IAE), the main budgetary tool that funds Canadian development assistance.
The FIAP dictates that 95% of Canada’s bilateral ODA will target (15%) or integrate (80%) gender equality and the empowerment of women and girls by FY2021–2022. According to the OECD DAC Creditor Reporting System, in 2017, the first year for which data is available following the introduction of the FIAP, Canada was the eighth-largest donor of development assistance that either targets or integrates gender equality at US$1.9 billion. This is a 35% increase over 2016, prior to the release of the FIAP, when gender-related assistance (all ODA investments that ‘target’ and ‘integrate’ gender equality, combined) stood at US$1.4 billion. Most of this increase came from ODA to projects which integrated gender equality goals (up from 64% of all bilateral funding in 2016 to account for 78% of all bilateral spending in 2017), rather than principally targeting gender equality (no change at around 3% of bilateral spending, and far below the 15% target for FY2022).
For FY2018-2019, Canada’s IAE will amount to CAD5.6 billion (US$4.3 billion). In addition, Budget 2018 included proposals for two new initiatives that leverage private financing to support the FIAP: the International Assistance Innovation Program (US$673 million over five years) and the Sovereign Loans Program (US$483 million over five years) on a cash basis. Existing funding will be reallocated to these two programs, and this is expected to double Canada’s ODA provided through innovative mechanisms over the next five years.
For further details on methodology, see our Donor Tracker Codebook.
For further details on methodology, see our Donor Tracker Codebook.
In a change from previous years, the Global Affairs Canada (GAC) Departmental Plan for the FY2018-2019 budget now allocates spending across five ‘core responsibilities’, rather than across programs. The third core responsibility, ‘Development, Peace, and Security Programming’, encompasses GAC’s development and humanitarian spending, with a budget of CAD3.3 billion (US$2.5 billion) for FY2019-2020. Planned spending is forecast to decrease by CAD604 million (US$465 million; -13.5%) from FY2018-2019 to FY2019-2020. The variance is attributable to the sunsetting of funding for various programs, including counter-terrorism programs and crises in the Middle East, as well as climate change initiatives.
- What are Canada's priorities for development?
Canada has a Feminist International Assistance Policy with a focus on MNCH and SRHR; increasing emphasis on climate change and humanitarian assistance
In June 2017, Global Affairs Canada (GAC) published a new Feminist International Assistance Policy (FIAP) following consultations with Canadian civil society and the public at large. The FIAP seeks to "eradicate poverty and build a more peaceful, more inclusive, and more prosperous world” through promoting gender equality and empowering women and girls. The new policy therefore applies a human rights-based approach to its core action area, gender equality and the empowerment of women and girls, as well as five other action areas: 1) human dignity (including health education, humanitarian assistance, nutrition, sexual and reproductive health and rights, and food security); 2) inclusive economic growth, 3) environment and climate change; 4) inclusive governance; and 5) peace and security. According to the policy, by FY2021-2022, 95% of Canada’s ODA will support gender equality and women’s empowerment: 80% of ODA will go towards projects that integrate gender equality and 15% to projects which specifically target the issue. By the same year, no less than 50% of ODA will be directed to sub-Saharan Africa, with the aim of “helping the poorest and most vulnerable and supporting fragile states”.
Canada’s key development priorities under its Feminist International Assistance Policy:
- Gender equality and the empowerment of women and girls;
- Human dignity;
- Inclusive economic growth;
- Environment and climate change;
- Inclusive governance;
- Peace and security.
Global health, now under the banner of ‘human dignity’, is a key priority of Canada’s development policy. Within health, Canada places a strong focus on sexual and reproductive rights and health (SRHR) and on maternal, newborn, and child health (MNCH) showing strong international leadership in this area. It pledged CAD3.5 billion for MNCH for 2015 to 2020 (US$2.7 billion). Under the FIAP, the Canadian government has become a champion of SRHR, pledging CAD20 million (US$15 million) at the ‘She Decides’ conference in Brussels in 2017 for five organizations that support SRHR globally: United Nations Population Fund (UNFPA), Ipas, International Planned Parenthood Federation Global, Marie Stopes International, and Population Services International. The same year Prime Minister (PM) Justin Trudeau announced an investment of CAD650 million (US$501 million) over three years for SRHR.
In February 2019, GAC released key performance indicators to track and monitor progress achieved in the FIAP’s six action areas, as well as indicators on progress on the Sustainable Development Goals (SDGs), advocacy, and in-house gender equality at GAC. In late 2018, GAC also launched a monitoring framework for the CAD650-million SRHR commitment, with a focus on 1) comprehensive sexuality education, 2) sexual and reproductive health services, 3) family planning and contraception, 4) sexual and gender-based violence, 5) safe, legal abortion, and post-abortion care, and 6) advocacy and public engagement.
LGBTQ2 rights are another emerging focus of Canada’s emphasis on human dignity and inclusive economic growth. In February 2019, Canada announced that CAD30 million (US$23 million) in funding over the next five years dedicated to advance human rights and improve socio-economic outcomes for LGBTQ2 people living in developing countries. These funds will support Canadian LGBTQ2 organizations in their efforts to collaborate with partner organizations in developing countries. In addition, at the Equal Rights Coalition Conference in August 2018, Global Affairs Canada announced up to CAD1 million (US$770,000) for projects supporting rights of LGBTQ2 and intersex people during violent conflict.
Under PM Trudeau, Canada has championed the application of a gender lens to climate change. It led the first-ever Gender Action Plan under the United Nations Framework Convention on Climate Change, adopted by countries at COP23, the UN Climate Change Conference held in Bonn in 2017, and hosted a summit of women climate leaders during its 2018 group of seven (G7) presidency. Canada committed CAD2.7 billion (US$2 billion) by 2020 for climate change-related programs. This includes integrating food security and agricultural policies into a more holistic approach for clean economic growth. Canada has also demonstrated an interest in climate resilience, having committed CAD100 million (US$77 million) to strengthening women and girls’ resilience against natural disasters in Caribbean states.
Additionally, in late 2018, FinDev Canada, Canada’s development finance institution (see Key Question 4, ‘Who are the main actors in Canada’s development cooperation?’) signed an agreement with the African Development Bank to collaborate on climate action, gender equality, and women’s economic empowerment, suggesting future investments could be expected in these areas in Africa.
Finally, Budget 2018 included a further CAD20 million (US$15 million) over five years to bring refugee women and girls from certain conflict zones around the world safely to Canada.
- How does Canada spend its ODA?
Canada channels one quarter of its ODA to multilateral organizations
Canada’s core funding to multilaterals stood at US$1.2 billion or 27% of gross ODA disbursements in 2017. This is significantly below the DAC average of 40%. Canada channeled 73% of its ODA bilaterally, of which 23% (US$999 million) was earmarked funding to multilateral organizations for a specific issue or country. Earmarked funding is reported as bilateral ODA.
Canada channels 35% of bilateral ODA through the public sector, a low share compared to the DAC average of 50%. 28% is channeled through NGOs and civil society, much higher than the DAC average of 17%.
Meanwhile, Canada is placing increasing emphasis on innovative finance. It aims to increase its use of innovative financing mechanisms by allocating CAD1.5 billion (US$1.2 billion) over five years, starting in FY2018-2019, on a cash basis to two new measures: the International Assistance Innovation Program (CAD873 million, or US$673 million over five years) and the Sovereign Loans Program (CAD627 million, or US$483 million over five years). These two new measures will complement Canada’s core development activities by leveraging the use of guarantees, equity, and repayable contributions, with additional authority for innovative finance granted to Global Affairs Canada (GAC), see Key Question 3, ‘Who are the main actors in Canadian development cooperation?’). The government expects to double its international assistance provided through innovative tools over the next five years, with the aim of placing Canada as a leader in ‘blended financing’ for development assistance.
Bilateral spending focuses on humanitarian aid
Humanitarian aid was the largest sector of Canada’s bilateral ODA in 2017, at US$644 million (20% of all bilateral ODA), an increase from US$515 million in 2016. This is in line with Canada’s increasing focus on international peace and security, as well as human dignity in humanitarian crises. Within humanitarian aid spending, 87% (US$560 million) targeted or integrated gender equality. This is a marked increase in the share of humanitarian spending related to gender over 2016, when funding related to gender equality accounted for 46% (US$236 million) of all bilateral humanitarian assistance. This jump highlights Canada’s emphasis on gender-responsive humanitarian action under the FIAP.
The second-largest sector was health and population (US$524 million, or 17% of total bilateral spending), also closely following Canada’s demonstrated leadership in the areas of maternal, newborn, and child health (MNCH), sexual and reproductive health and rights (SRHR), and global health at large. In-country refugee costs accounted for 15% (US$467 million) of bilateral spending, reflecting Canada’s decision to welcome more than 40,000 Syrian refugees to Canada as of January 2017 (latest date for which data is available). Budget 2018 included CAD20 million (US$15 million) over five years to support 1,000 refugees. It is a likely that this spending will be reported as ODA.
In 2017, Canada gave almost all (96%) of its bilateral ODA as grants (DAC average: 91%). Canada considers this an effective way to deliver increasing amounts of ODA while reducing administrative burden.
Who are Canada’s ODA recipients?
Following the release of the Feminist International Assistance Policy (FIAP), Canada has moved away from previously-used priority country lists. Instead, the FIAP dictates that by FY2021-2022, at least 50% of Canada’s bilateral ODA will be directed to sub-Saharan African countries. With this new approach, Canada will support sustainable development through 1) more effective engagement with fragile states and countries in crisis, 2) stronger partnerships for sustainable development, and 3) productive partnerships for transition, while maintaining the ability to provide targeted and shorter-term assistance to a range of countries and regions.
The largest share of bilateral ODA goes to sub-Saharan Africa (27% in 2017, above the DAC average of 21%). Excluding unallocated funding, between 2015 and 2017, the Middle East and North Africa (MENA) was the second-largest regional recipient of Canada’s bilateral funding at US$429 million in 2017, a 33% increase in funding to the region from 2016. This is consistent with Canada’s new multi-year commitments to the region and its emerging interest in the nexus of peace, security, humanitarian, and development assistance.
On average, Afghanistan was the largest recipient of Canadian development funding between 2015 to 2017, receiving US$106 million on average per year, followed by Ukraine (US$105 million), and Ethiopia (US$96 million). However, spending to all three countries decreased between 2016 and 2017, with large spending increases to refugee-hosting and/or conflict-affected countries in the Middle East and Sahel region, reflecting Canada’s emphasis on humanitarian assistance and security. The greatest share of Canada’s bilateral ODA between 2015 and 2017 went to low-income countries (31%, or US$989 million), while middle-income countries received 28% of funding.
For a deeper understanding of funding at the recipient level, please consult data from the International Aid Transparency Initiative (IATI). IATI is a reporting standard and platform on which organizations and governments voluntarily publish data on their development cooperation, including more recent activity than is available through OECD data. Data can be searched by recipient country, the ‘publisher’ (including funders that do not report to the OECD), and other filters. Click here for more information on IATI’s data. Click here to go directly to IATI’s ‘d-portal’, a user-friendly interface for data searches.
Canada’s multilateral spending concentrates on the World Bank and UN agencies
Canada’s top three multilateral recipients are the World Bank (US$380 million, or 32% of multilateral ODA) followed by UN agencies (US$228 million, or 19%) and regional development banks (US$152 million, or 13%). However, Canada’s core contributions to multilaterals (27% of total ODA) in 2017 is far lower than the DAC average (40%). Meanwhile, Canada channeled 31% of its bilateral ODA (US$999 million, or 23% of total ODA) in 2017 as earmarked funding through multilateral organizations for specific countries or issues. This is much higher than the DAC average (13%), as a result of large climate change-related disbursements in that year, as well as funding for women’s economic empowerment and women’s rights organizations that was disbursed as multilateral funding.
- Who are the main actors in Canadian development cooperation?
PM provides strategic direction; GAC drives development policy
Prime Minister (PM) Trudeau, head of the Liberal Party, sets high-level development policy priorities. Under the PM’s leadership, Global Affairs Canada (GAC), the governmental department in charge of foreign affairs, also steers development policy. GAC comprises three formerly separate departments and thus falls under the leadership of three ministers: the minister of foreign affairs, the minister of international development and la Francophonie, and the minister of international trade.
GAC is headed by the minister of foreign affairs, currently Chrystia Freeland (Liberal Party). With oversight from the foreign minister, the minister of international development and la Francophonie, Maryam Monsef (Liberal Party; also Canada’s minister of women and gender equality), sets development policy and makes funding recommendations to the Cabinet. The deputy minister of international development, Diane Jacovella, manages GAC’s development policy units and budget allocation.
Relevant units within GAC are: 1) the Global Issues and Development Branch, which manages multilateral policies and contributions; 2) four geographic branches managing country programs; 3) the Strategic Policy Branch, and 4) the Partnerships for Development Innovation Branch, responsible for partnerships with civil society organizations (CSOs) and the private sector. The International Financial Assistance Act, passed in December 2018, newly grants either the minister of foreign affairs or the minister for international development the authority to take repayments and re-appropriate profits from sovereign loans, innovative financing mechanisms, and climate change programs—a function previously not available to ministers in the department.
At a country and regional level, GAC’s geographic branches set the agenda in terms of managing existing programs and allocating funding. Canada’s embassies provide input on project development and assist in monitoring projects. Under PM Trudeau, ambassadors and high commissioners (or consulars where relevant) enjoy a certain degree of autonomy. However, major projects usually require approval by the Office of the Minister of International Development and La Francophonie, who can approve programs up to CAD20 million (US$15 million) at her own discretion. Programs with a budget beyond this limit require approval from the Cabinet’s Treasury Board.
The minister of international trade diversification, Jim Carr, works with the ministers of finance and international development and la Francophonie on development finance issues. The Department of Finance, currently headed by Bill Morneau (Liberal Party), manages core contributions to—and Canada’s relations with—the World Bank, in consultation with GAC.
CANADA'S DEVELOPMENT COOPERATION SYSTEM
- Parliament in Canada is composed of the House of Commons, the Senate, and the Monarch of the United Kingdom (represented by the Governor General). Within the House of Commons, Standing Committees review government policies in specific areas. The Standing Committee on Foreign Affairs and International Development (FAAE) supervises the operations and management of GAC. During parliamentary debate of the budget, the FAAE holds hearings with the minister of international development and la Francophonie. However, amendments to GAC’s budget lines are unlikely under a majority government like the current one (see Key Question 5: ‘What are important milestones in Canada’s annual budget process?’). The House of Common’s Standing Committee on Finance (FINA) is responsible for budgetary policy, including Canada’s development assistance
- Civil Society: CSOs are invited to submit suggestions on the annual budget and occasionally consulted in the run-up to other major foreign policy decisions (i.e., the Feminist International Foreign Policy). FINA invites CSOs, the public, and other stakeholders to submit suggestions by August each year on the next year’s budget as part of a pre-budget consultation process. The Development and Humanitarian Assistance Civil Society Partnership Policy, released in 2016, outlines the guiding principles and objectives underlying the government’s engagement with CSOs in alleviating poverty and delivering humanitarian assistance. GAC convenes CSO representatives annually to discuss the implementation of this policy.
Beyond these key decision makers, there are important fora in which development discussions and policy decision-making occur. The International Development Research Centre (IDRC), headed by President Jean Lebel, is a key vehicle of Canada’s development cooperation, and is mandated to support research, tools, and leadership to address development problems. The government appoints the board, which along with the Centre Management Committee guides the direction of the center. The Management Committee includes four regional directors and directors from main program focus areas.
Export Development Canada (EDC), Canada’s state-owned export credit agency, is mandated to support trade between Canada and other countries and promote Canada's competitiveness in the international marketplace. Currently led by Mairead Lavery, EDC is mandated to support trade between Canada and other countries and promote Canada's competitiveness in the international marketplace.
In 2018, the Canadian government created FinDev Canada, a development finance institution, capitalized with CAD300 (US$231 million). FinDev Canada is a wholly owned subsidiary of EDC and aims to be financially sustainable by generating returns on loans and investments while producing favorable economic and social impacts in the communities where its clients operate. It is currently managed by Paul Lamontagne. Its chief investment officer is Suzanne Gaboury. So far, it has made a US$20-million investment in Climate Investor One’s (CIO) Construction Equity Fund to support the transition to renewable energy in emerging markets, as well as a US$10 million investment in M-KOPA, a leading Kenya-based solar energy company.
- How is the Canadian ODA budget structured?
IAE is the primary ODA budget tool; new funding being raised through innovative tools
The main budgetary tool that funds development assistance in Canada is the International Assistance Envelope (IAE); it funds about 90% of Canada’s ODA. The IAE stood at around CAD 5.1 billion in FY2016-2017, of which around 95% was ODA eligible. According to Budget 2018, in FY2018-2019 Canada’s IAE will be CAD5.6 billion (US$4.3 billion). This figure includes CAD200 million (US$154 million) of new funding, as part of the government’s proposal to provide the IAE with an additional CAD2billion (US$1.5 billion) over five years to the IAE. This increase will be done incrementally—meaning that in FY2018-19, CAD200 million (US$154 million) will be added, followed by an additional CAD100 million (US$77 million) per year, resulting in a net increase of CAD600 (US$462 million) by the end of the five-year period.
Overview: Budget FY2018/19
International Assistance Envelope (IAE) 5,556 4,281 Core Development 3,104 2,391 International Financial Institutions 777 599 Humanitarian Assistance 738 569 Peace & Security 401 309 New Budget 2018 Funding 200 154 Crisis Pool 200 154 Strategic Priorities Fund 136 105 Source: Budget 2018 – Equality + Growth: A Strong Middle Class
Budget 2018, for the first time, provides a breakdown of the IAE’s funding structure and allocation (previously, public commitments did not always include comprehensive details). Of the total CAD5.6 billion available, CAD3.1 billion (56%) will be dedicated to support Canada’s core development programs. Other key areas of funding are international financial institutions (14%), which includes core contributions to the International Development Association (IDA), and humanitarian assistance (13%). In 2018, the government also reformed the IAE funding structure regarding humanitarian assistance and core development assistance; separate funding pools will now be created for each sector to avoid one siphoning resources from the other.
Overview: Reallocation to IAE of existing resources FY2018/19
Total spending 200 154 New Innovation Program 55 42 New Sovereign Loans Program 2 1.5 Ongoing Program Funding 143 110 Source: Budget 2018 – Equality + Growth: A Strong Middle Class
In FY2016-2017 (the latest year for which government budget data is available), the largest share of Canada’s ODA (78%, or CAD3.9 billion) was managed by GAC. Other relevant actors in ODA spending include the Department of Finance and the International Development Research Centre, who managed 10% and 3% of the ODA budget respectively in FY2016-2017. The Department of Finance mainly manages Canada’s relationship with the World Bank Group and is responsible for delivering official debt relief. In FY2016-2017, the remaining 9% of ODA was spent by other departments, provinces, and municipalities, and encompasses health care and financial assistance to refugees arriving in Canada, as well as imputed foreign student subsidies.
- What are important decision-making opportunities in Canada’s annual budget process?
Fiscal year runs from April to March
Canada’s fiscal year runs from April 1 to March 31. Key stages in Canada’s budget process include:
- Central agencies work with departments to develop budget strategies: In June, the Cabinet convenes to review the current budget and identify priorities for the upcoming fiscal year. From June to September, central agencies (Privy Council Office, Department of Finance, and Treasury Board Secretariat (TBS)) work with government departments to incorporate the results of the Cabinet review, in order to develop budget proposals for the Finance Minister to consider. By September, all government departments, including GAC, send budget letters to the Finance Minister, which includes requests for budgetary changes.
- Pre-budget consultation process begins, including public outreach and parliamentary consultations with external stakeholders: From June to August, the Department of Finance invites CSOs and other stakeholders to submit suggestions on the budget, including on development. The pre-budget consultation process provides direct opportunities to advocate for issues around the overall ODA file.
- Minister of finance consults with Parliament: In October, the Minister of Finance releases Budget Consultation Papers and begins consultation with the House of Commons’ Standing Committees. These consultations run from October to December. Participants from within government as well as other experts are invited to give testimony on policy areas and budget lines. Results of the consultation process and recommendations of the standing committees and Cabinet policy committees are compiled and considered by the Finance Minister. Continued engagement with key decision-makers is key during this time. Further, the Department of Finance launches its annual consultation on ODA, as required under the Official Development Assistance Accountability Act. While not part of the official budget consultation, this is a critical opportunity to advocate for increases for overall ODA or specific initiatives.
- Fall Fiscal Update and Public Accounts of Canada are released: In fall (autumn)– typically November– the Department of Finance tables its Fall Fiscal Update and Public Accounts. These provide an update of economic and fiscal projections since the previous budget. Around this time the House of Commons’ Finance and Foreign Affairs Committees hold consultations. These may provide direct opportunities to advocate for development issues, especially during the discussion of the Public Accounts, when the status of the execution of the previous year’s budgets are released.
- Finance minister develops budget strategy, Cabinet reviews it; prime minister and finance minister make final decisions: In early December, the minister of finance develops a budget strategy with input from the ‘Memoranda to the Cabinet’ from all departments. It outlines both policy priorities and financial asks. The Cabinet reviews these and budget proposals from December to January. The prime minister and the finance minister may make final adjustments until February/March. At this time, the Prime Minister’s Office and other Cabinet-level officials are able to ‘push in’ additional funds for specific development initiatives.
- ‘Main Estimates’ are tabled, finance minister delivers budget speech; budget is approved: The budget is usually presented to the House of Commons in February/March in a speech by the finance minister. The Main Estimates, which are the detailed spending plans for each department for the upcoming financial year, will be tabled by the president of TBS no later than April 16 in 2019. However, there will be areas of surplus not included in the Main Estimates, as the government will look to maintain a ‘surprise’ factor around highly political areas, including development spending.