Supporting Documentation: Debts, obligations and claims written off or forgiven

Volume 3, Section 2

There are 3 types approval/authority for the write-off, forgiveness, remission or waiver of debts, obligations and claims:

  1. Ministerial approval represents authority given to Ministers under the FAA or other Acts of Parliament as described – below:
    • Section 25(1) of the FAA gives Ministers, through TB regulations, general authority to approve the write-off of any debt, obligation or claim other than accountable advances or overpayments of salaries, wages, or employment-related allowances that would not result in a charge to an appropriation.
    • Section 155.1(4) of the FAA gives Ministers, through TB regulations, authority to waive interest on overdue amounts owing to Her Majesty and to waive administrative charges for dishonoured instruments (for example, NSF cheques) imposed under section above mentioned.
    • Other Acts of Parliament (for example, Bankruptcy and Insolvency Act) give Ministers general authority to approve the write-off or forgiveness of specific debts, obligations or claims.
    • Information on remissions under the Service Fees Act awarded during a fiscal year must be reported under Plate III-2: Debts, obligations and claims written off, forgiven, remitted, or waived. These are excluded from Volume III, Plate III-1: Remission of taxes, duties, penalties and other debts.
  2. TB approval: Section 25(1) of the FAA, through TB regulations, allows a Minister, with specific TB approval, to write-off any debt, obligation or claim arising from accountable advances or overpayments of salaries, wages, or employment-related allowances that would not result in a charge to an appropriation.
  3. Governor in Council and Parliamentary authority
    • Section 23(2.1) of the FAA states that the Governor in Council may, on the recommendation of the TB, remit any other debt, including any interest paid or payable thereon, where the Governor in Council considers that the collection of the other debt is unreasonable or unjust or that it is otherwise in the public interest to remit the other debt.
    • Section 24.1 of the FAA requires that where a debt or obligation included in the Statement of Financial Position is to be forgiven, and which would result in a charge to an appropriation, the amount to be forgiven must be authorized pursuant to an Act of Parliament, including an Appropriation Act.
    • Section 25(2) of the FAA requires that where a debt, obligation or claim included in the Statement of Financial Position is to be written off, and which would result in a charge to an appropriation, the amount to be written off must be authorized by Parliament as a budgetary expenditure in an Appropriation Act or some other Act.

Definition for codes identifying the type of approval (CODE_EN_DESC)

A – Write-off
A cancellation from an account of a bad debt or worthless asset.
B – Forgiveness
An act or instance of pardoning a debt or obligation.
C – Remission
A lessening of a debt or obligation.
D – Waiver
An act or instance of relinquishing a right or claim.

General Notes

As of the 2025 release, the following columns were renamed to improve readability and bilingualism:

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