Copyright Board Canada
Canada



Analysis of trends in spending and human resources

Actual expenditures

Departmental spending trend graph

Board's spending trend graph

Actual spending for the year 2017-18 was about $3.2 million, an increase of $135,000 compared to last year. This mostly reflects an increase in salaries and employees benefits.

Budgetary performance summary for Programs and Internal Services (dollars)
Programs and Internal Services 2017-18
Main Estimates
2017-18
Planned spending
2018-19
Planned spending
2019-20
Planned spending
2017-18
Total authorities available for use
2017-18
Actual spending (authorities used)
2016-17
Actual spending (authorities used)
2015-16
Actual spending (authorities used)
Copyright Tariff Setting and Issuance of Licences 2,490,530 2,722,144 2,490,530 2,490,530 2,722,144 2,617,110 2,507,540 2,291,251
Subtotal 2,490,530 2,722,144 2,490,530 2,490,530 2,722,144 2,617,110 2,507,540 2,291,251
Internal Services 584,199 638,528 584,199 584,199 638,528 613,890 588,188 537,454
Total 3,074,729 3,360,672 3,074,729 3,074,729 3,360,672 3,231,000 3,095,728 2,828,705
 

Actual human resources

Human resources summary for Programs and Internal Services (fulltime equivalents)
Programs and Internal Services 2015-16
Actual full-time equivalents
2016-17
Actual full-time equivalents
2017-18
Planned full-time equivalents
2017-18
Actual full-time equivalents
2018-19
Planned full-time equivalents
2019-20
Planned full-time equivalents
Copyright Tariff Setting and Issuance of Licences 12 16 16 14 16 16
Subtotal 12 16 16 14 16 16
Internal Services 2 2 2 2 2 2
Total 14 18 18 16 18 18
 

Expenditures by vote

For information on the Copyright Board’s organizational voted and statutory expenditures, consult the Public Accounts of Canada 2017-2018..1

Government of Canada Spending and Activities

Information on the alignment of the Copyright Board’s spending with the Government of Canada’s spending and activities is available in the GC InfoBase.

Financial statements and financial statements highlights

Financial statements

The Copyright Board’s financial statements [unaudited] for the year ended March 31, 2018, are available on the Board’s website.3

Financial statements highlights

Condensed Statement of Operations (unaudited) for the year ended March 31, 2018 (dollars)
Financial information 2017-18 Planned results 2017-18 Actual 2017-18 Actual Difference (2017-18 actual results minus 2017-18 planned results) Difference (2017-18 actual results minus 2016-17 actual results)
Total expenses 3,525,827 3,638,078 3,382,577 112,251 255,521
Total revenues - - - - -
Net cost of operations before government funding and transfers 3,525,827 3,638,078 3,382,577 112,251 255,521
 

For fiscal year 2017-18, the Board’s total actual expenses are $3.6 million, an increase of about $255,000 from last year. This is mainly a reflection of the hiring of new employees.

Condensed Statement of Financial Position (unaudited) as at March 31, 2018 (dollars)
Financial Information 2017-18 2016-17 Difference (2016-17 minus 2015-16)
Total net liabilities 424,872 425,737 (865)
Total net financial assets 152,024 121,809 30,215
Departmental net debt 272,848 303,928 (31,080)
Total non-financial assets 188,320 140,674 47,646
Departmental net financial position (84,528) (163,254) 78,726
 

The Board’s net financial position for fiscal year 2017-18 is at -$85,000, compared to -$163,000 for the year before. This is mainly the result of an increase in the Board’s non-financial assets.

Financial Highlights Graphs

Assets by Type
Graphique des actifs selon le type Total assets were valued at about $368,000 in fiscal year 2017-18. This reflects amounts due from Consolidated Revenue Fund (41% or $152,000), Accounts Receivable held on behalf of Government (8% or $28,000) and Tangible Capital Assets (51% or $188,000).
Liabilities by Type
Graphique des passifs selon le type Total liabilities were valued at about $425,000 for fiscal year 2017-18. This is mostly made up of accounts payable and accrued liabilities (41% or $174,000), vacation pay and compensatory leave (40% or $170,000) and employee future benefits (19% or $81,000).
Expenses by Type
Graphique des dépenses selon le type For fiscal year 2017-18, total expenses were $3.6 million. These expenses were made up of salaries and employee benefits (60% or $2.2 million) and operating expenses (40% or $1.4 million). The majority of these latter expenses were required for the Board’s unique program activity. The balance was associated with internal services.
 

Supplementary information

Corporate information

Organizational profile

Appropriate ministers:

The Honourable Navdeep Bains, P.C., M.P
Minister of Innovation, Science and Economic Development

Institutional head:

Claude Majeau, Vice-Chairman and CEO

Ministerial portfolio:

Innovation, Science and Economic Development

Enabling instrument(s):

Copyright Act3

Year established:

1989

Reporting framework

The Board’s Strategic Outcome and Program Alignment Architecture of record for 2017-18 are shown below.

  1. Strategic Outcome: Fair decision-making to provide proper incentives for the creation and use of copyrighted works
    1. Program: Copyright Tariff Setting and Issuance of Licences

Internal Services

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 annually in the Report on Federal Tax Expenditures4. 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

Copyright Board of Canada
Suite 800 - 56 Sparks Street
Ottawa, Ontario K1A 0C9
Telephone : 613-952-8621
E-mail : secretariat@cb-cda.gc.ca