- Key planning document
- Summarizes the fiscal outlook and announces tax changes, new or enhanced programs.
- Does not provide parliamentary expenditure authority.
- No specific timing requirement for the tabling of a Budget.
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- Provides information on the resources required to deliver programs to Canadians.
- Supports the voted amounts included in an appropriation act.
- Every dollar that appears in an appropriation act must first be approved by TB.
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Main Estimates is tabled by March 1 and addresses the initial budget.
- Supplementary Estimates are adjustments throughout the year.
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