Program directory · Public Services and Procurement Canada
Payments Instead of Property Taxes to Local Governments
- Department
- Public Services and Procurement Canada
- Program code
- BVW03 (GSC)
- Core responsibility
- Payments and Accounting
- In Departmental Plans
- 2018-19 – 2026-27 · New since an earlier plan
What it does
Payments Instead of Property Taxes to Local Governments Program issues payments to taxing authorities under the authority of the Payment in Lieu of Taxes Act. Local governments receive payments in recognition of the services they provide to federal property located in their jurisdictions because the Government of Canada property is exempt from taxation. The program is intended to provide fair and equitable administration of payments to taxing authorities on behalf of federal custodian departments and agencies.
Source: the department's Program Inventory, via GC InfoBase.
History and lineage
First appears in GC InfoBase's actual spending by program in 2018-19. The data does not record when a program was created; it may be older than its first appearance here, which is limited by the sources (program spending starts in 2010-11, Departmental Plans in 2018-19).
| Program | Relation | Years with data | Actual spending over those years |
|---|---|---|---|
| Payments Instead of Property Taxes to Local Governments | This program | 2018-19 – 2028-29 | $85.1M |
No earlier or later program in the same department has a similar name.
Significant changes in scope and budget
Detected from the data: renames between plans, programs it appears to replace, merge with or split into (matched by name), year-over-year changes in spending of at least 25% and $5M, or in employees of at least 20% and 25 FTEs, linked budget measures, and results indicators added or dropped.
| Year | What changed | Source |
|---|---|---|
| 2020-21 | Spending $41.7M, against $6.2M in 2019-20 (+572%). | Actual spending (GC InfoBase) |
| 2021-22 | Spending $8.6M, against $41.7M in 2020-21 (−79%). | Actual spending (GC InfoBase) |
| 2022-23 | Spending -$48.5M, against $8.6M in 2021-22 (−664%). | Actual spending (GC InfoBase) |
| 2023-24 | Spending $58.4M, against -$48.5M in 2022-23 (+221%). | Actual spending (GC InfoBase) |
| 2024-25 | Spending $16.5M, against $58.4M in 2023-24 (−72%). | Actual spending (GC InfoBase) |
| 2025-26 | Planned spending $6.7M, against $16.5M in 2024-25 (−59%). | Latest Departmental Plan |
Success criteria
The program's indicators from its department's Departmental Results Framework: the target set in each year's plan, and the result reported the following year. Source: GC InfoBase.
Historical: targets against results
Bars: result reported. Dashed line: target.
| Report year | Target | Due | Result | Status |
|---|---|---|---|---|
| 2018-19 | ≥ 90% | 2019 | 100% | Met |
| 2019-20 | ≥ 95% | 2020 | 99.5% | Met |
| 2020-21 | ≥ 95% | 2021 | 97.2% | Met |
| 2021-22 | ≥ 95% | 2022 | 90.3% The target was not met because payments were not finalized to municipalities in Ontario and Manitoba due to issues related to new legislation introduced by the government of Ontario and Manitoba that reduced the business education tax rates for taxable business properties while maintaining higher previous-year tax rates for federal payments in lieu of taxes (PILT) properties. The legislative amen… | Not met |
| 2022-23 | ≥ 95% | 2023 | 97.4% | Met |
| 2023-24 | ≥ 95% | 2024 | 98% | Met |
| 2024-25 | ≥ 95% | 2025 | 98% | Met |
Current: the 2026-27 plan's targets
Bars: result reported. Dashed line: target.
| Report year | Target | Due | Result | Status |
|---|---|---|---|---|
| 2026-27 | ≥ 95% | 2027 | — | Planned |
Future goals: targets due after 2026-27
No targets with a later due date.
Spending and employees: planned against actual
Spending
Show the numbers
| Fiscal year | Planned | Actual |
|---|---|---|
| 2018-19 | $5.7M | $2.2M |
| 2019-20 | $5.7M | $6.2M |
| 2020-21 | $5.8M | $41.7M |
| 2021-22 | $5.9M | $8.6M |
| 2022-23 | $5.8M | -$48.5M |
| 2023-24 | $6.1M | $58.4M |
| 2024-25 | $6.5M | $16.5M |
| 2025-26 | $6.7M | — |
| 2026-27 | $6.9M | — |
| 2027-28 | $6.9M* | — |
| 2028-29 | $6.9M* | — |
Employees (FTEs)
Show the numbers
| Fiscal year | Planned | Actual |
|---|---|---|
| 2018-19 | 47 | 48 |
| 2019-20 | 46 | 48 |
| 2020-21 | 44 | 49 |
| 2021-22 | 48 | 48 |
| 2022-23 | 48 | 44 |
| 2023-24 | 49 | 50 |
| 2024-25 | 51 | 49 |
| 2025-26 | 50 | — |
| 2026-27 | 44 | — |
| 2027-28 | 44* | — |
| 2028-29 | 44* | — |
Planned spending, plan by plan
Each row is one year's Departmental Plan and its forecast for the next three fiscal years; read a column down to see how the forecast for one year changed. The last row is what was actually spent. Click an amount for its source. Biggest changes in federal spending plans
| Plan | 2018-19 | 2019-20 | 2020-21 | 2021-22 | 2022-23 | 2023-24 | 2024-25 | 2025-26 | 2026-27 | 2027-28 | 2028-29 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 2018-19 plan | $5,658,411 | $5,657,996 | $5,657,996 | ||||||||
| 2019-20 plan | $5,668,096 | $5,668,096 | $5,668,096 | ||||||||
| 2020-21 plan | $5,772,966 | $5,786,150 | $5,799,660 | ||||||||
| 2021-22 plan | $5,867,431 | $5,880,875 | $5,880,888 | ||||||||
| 2022-23 plan | $5,818,552 | $5,818,563 | $5,818,563 | ||||||||
| 2023-24 plan | $6,116,219 | $6,116,219 | $6,116,219 | ||||||||
| 2024-25 plan | $6,549,166 | $6,625,321 | $6,640,680 | ||||||||
| 2025-26 plan | $6,686,993 | $6,702,555 | $6,702,555 | ||||||||
| 2026-27 plan | $6,850,997 | $6,850,997 | $6,850,997 | ||||||||
| Actual | $2,192,404 | $6,204,566 | $41,685,678 | $8,597,875 | -$48,487,284 | $58,440,985 | $16,504,279 |
Actual spending is from Departmental Results Reports and the Public Accounts, as published in GC InfoBase. FTEs are full-time equivalents.
