1. Introduction
This quarterly report has been prepared by management as required by section 65.1 of the Financial Administration Act (FAA) and in the form and manner prescribed by the Treasury Board. It should be read in conjunction with the Main Estimates and Supplementary Estimates. This report has not been subject to an external audit or review.
1.1 Authority, mandate and program activities
The Canadian Human Rights Commission (the Commission) was established in 1977 under Schedule I.1 of the FAA in accordance with the Canadian Human Rights Act (CHRA). The Commission leads the administration of the CHRA and works with employers to ensure compliance with the Employment Equity Act (EEA). The CHRA prohibits discrimination, and the EEA promotes equality in the workplace. Under the leadership of the Pay Equity Commissioner and the Accessibility Commissioner, the Commission is also responsible for the administration and enforcement of the Pay Equity Act (PEA) and the Accessible Canada Act (ACA). These laws apply the principles of equal opportunity and non-discrimination to federal government departments and agencies, Crown corporations, and federally regulated private sector organizations. The Commission also provides the Federal Housing Advocate with administrative services and facilities to support their duties and functions.
Another unique characteristic of the Commission's program activities is that the Commission provides internal support services to certain other small government departments and agencies such as finance, human resources, acquisition and information technology services. These internal support services agreements are recorded as revenues as per section 29.2 of the FAA.
Further details on the Commission's authority, mandate and program activities can be found in the Departmental Plan (DP) and Part II of the Main Estimates.
1.2 Basis of presentation
This quarterly report has been prepared by management using an expenditure basis of accounting. The accompanying Statement of Authorities includes the Commission's spending authorities granted by Parliament and those used by the Commission, consistent with the Main Estimates, Supplementary Estimates and Treasury Board vote transfers for the 2026-27 fiscal year. This quarterly report has been prepared using a special purpose financial reporting framework designed to meet financial information needs with respect to the use of spending authorities.
The authority of Parliament is required before money can be spent by the Government. Approvals are given in the form of annually approved limits through appropriation acts, or through legislation in the form of statutory spending authority for specific purposes.
The Commission uses the full accrual method of accounting to prepare and present its annual financial statements that are part of the departmental results reporting process. However, the spending authorities voted by Parliament remain on an expenditure basis.
2. Highlights of the fiscal quarter and fiscal year-to-date (YTD) results
2.1 Statement of Authorities
As reflected in the Statement of Authorities, the Commission's total authorities available for use as at Q1 have increased by 2.7% from $39,491,498 in 2025-26 to $40,547,706 in 2026-27. These amounts do not include any funding received during the year through the Supplementary Estimates process such as the operating budget carry-forward and reprofiles, and therefore only give a limited picture of the CHRC's financial situation.
Total authorities for 2026-27 include additional funding of $1,618,027 for personnel and $224,040 for operating expenditures related to the Office of the Federal Housing Advocate and the Rights of Persons with Disabilities. These increases are partially offset by reductions of $265,118 in personnel funding and $139,966 in operating funding under the Comprehensive Expenditure Review (CER) initiative.
The impact of the CER reductions in future years is substantially greater.
2.2 Statement of department budgetary expenditures by standard object
As shown in the Budgetary Expenditures by Standard Object, total year-to-date net budgetary expenditures as of June 30, 2026, are $9,612,961. This represents 23.7% of total net authorities for the year of $40,547,706. Personnel expenditures of $9,222,053 remain the most significant gross expenditure category at the end of Q1, coming in at 95.9% of the total.
Total gross budgetary expenditures of $10,100,657 in the first quarter of FY 2026-27 have increased by $89,164 compared with $10,011,493 for the first quarter of FY 2025-26. The small increase is mainly attributable to the pay increases as per collective bargaining funding which were partially countered by a decrease in operating & maintenance spending from Q1 of 2025-26 to Q1 of 2026-27.
3. Risks and uncertainties
The Commission continues to operate in a complex environment shaped by its expanded legislative responsibilities, including mandates under the Accessible Canada Act, the Pay Equity Act, and the National Housing Strategy Act. These responsibilities, together with ongoing financial and human resource pressures, increasing workloads, and evolving operational demands, continue to present risks to the timely delivery of programs and services, and the achievement of the Commission's strategic outcomes.
To address these challenges, the Commission is implementing a "One Commission” approach through a transition to a functions-based organizational model. This transformation is intended to better integrate the Commission's mandates, reduce duplication, strengthen internal collaboration, clarify roles and responsibilities, and improve the strategic alignment of resources. The new structure is expected to enhance organizational agility, support more efficient decision-making, and optimize the use of employee expertise, enabling the Commission to respond more effectively to emerging priorities while ensuring the long-term sustainability of its operations.
All other risks are mentioned in the 2026-27 Departmental Plan.
4. Significant changes in relation to operations, personnel and programs
The Commission is implementing a significant organizational transformation through the adoption of a “One Commission” approach and the transition to a functions-based organizational model. These changes, together with government-wide expenditure reduction measures, have required adjustments to the Commission's operations, workforce and resource allocation.
The Commission has taken steps to support the transition, mitigate impacts and maintain the effective delivery of its mandate and programs. The new organizational model is expected to strengthen collaboration, enhance operational efficiency and ensure the effective stewardship of public resources.
Approved by:
[original signed by]
Charlotte-Anne Malischewski
Chief Commissioner
[original signed by]
Kevin Petit-Frère
Chief Financial Officer
Ottawa, Ontario
Date:
5. Financial tables
| Total available for use for the year ending March 31, 2027Table note 1 | Used during the quarter ended June 30, 2026 | Year to date used at quarter-end | |
|---|---|---|---|
| Budgetary authorities Vote 1 – Program expenditures |
37,457,939 | 8,802,790 | 8,802,790 |
| Less: revenues netted against expenditures Internal Support Services |
(2,538,567) | (487,696) | (487,696) |
| Budgetary statutory authorities Employee benefit plans |
5,628,334 | 1,297,867 | 1,297,867 |
| Total budgetary authorities | 40,547,706 | 9,612,961 | 9,612,961 |
| Total available for use for the year ending March 31, 2026Table note 2 | Used during the quarter ended June 30, 2025 | Year to date used at quarter-end | |
|---|---|---|---|
| Budgetary authorities Vote 1 - Program expenditures |
37,000,155 | 8,754,015 | 8,754,015 |
| Less: revenues netted against expenditures Internal Support Services |
(2,538,567) | (501,686) | (501,686) |
| Budgetary statutory authorities Employee benefit plans |
5,029,910 | 1,257,478 | 1,257,478 |
| Total budgetary authorities | 39,491,498 | 9,509,807 | 9,509,807 |
| Expenditures | Total available for use for the year ending March 31, 2027Table note 3 | Used during the quarter ended June 30, 2026 | Year to date used at quarter-end |
|---|---|---|---|
| Personnel | 38,901,642 | 9,222,053 | 9,222,053 |
| Transportation and communications | 401,031 | 61,511 | 61,511 |
| Information | 84,950 | 56,338 | 56,338 |
| Professional and special services | 2,672,371 | 360,871 | 360,871 |
| Rentals | 701,729 | 367,887 | 367,887 |
| Repair and maintenance | 112,177 | 23,765 | 23,765 |
| Utilities, material and supplies | 32,711 | 2,928 | 2,928 |
| Acquisition of land, building and works | 0 | 0 | 0 |
| Acquisitions of machinery and equipment | 178,605 | 5,303 | 5,303 |
| Public debt charges | 1,057 | 0 | 0 |
| Other payments | 0 | 0 | 0 |
| Total gross budgetary expenditures | 43,086,273 | 10,100,657 | 10,100,657 |
| Less: revenues netted against expenditures Internal Support Services |
(2,538,567) | (487,696) | (487,696) |
| Total net budgetary expenditures | 40,547,706 | 9,612,961 | 9,612,961 |
| Expenditures | Total available for use for the year ending March 31, 2026Table note 4 | Used during the quarter ended June 30, 2025 | Year to date used at quarter-end |
|---|---|---|---|
| Personnel | 37,905,141 | 9,102,536 | 9,102,536 |
| Transportation and communications | 332,989 | 46,448 | 46,448 |
| Information | 177,190 | 20,132 | 20,132 |
| Professional and special services | 2,643,100 | 380,919 | 380,919 |
| Rentals | 751,471 | 455,989 | 455,989 |
| Repair and maintenance | 24,767 | 0 | 0 |
| Utilities, material and supplies | 45,606 | 39 | 39 |
| Acquisition of land, building and works | 0 | 0 | 0 |
| Acquisitions of machinery and equipment | 149,801 | 5,379 | 5,379 |
| Other payments | 0 | 50 | 50 |
| Total gross budgetary expenditures | 42,030,065 | 10,011,493 | 10,011,493 |
| Less: revenues netted against expenditures Internal Support Services |
(2,538,567) | (501,686) | (501,686) |
| Total net budgetary expenditures | 39,491,498 | 9,509,807 | 9,509,807 |