Future-Oriented Statement of Operations and associated Notes for 2026–2027

Canadian Human Rights Commission Future-oriented Statement of Operations (Unaudited)

For the year ending March 31

(in dollars)
Forecast Results 2025−26 Planned Results 2026−27
Expenses
Engagement and Advocacy 6,810,446 6,950,298
Complaints 15,774,490 14,598,194
Proactive Compliance 8,943,636 9,786,082
Internal Services 17,191,947 16,309,159
Total Expenses 48,720,519 47,643,733
Revenues
Internal Support Services (2,439,361) (2,538,567)
Miscellaneous revenues 433,308 450,930
Revenues earned on behalf of Government (433,308) (450,930)
Total revenues (2,439,361) (2,538,567)
Net cost of operations before government funding and transfers 46,281,158 45,105,166

The accompanying notes form an integral part of this Future-Oriented Statement of Operations.

Notes to the future-oriented statement of operations (unaudited)

1. Methodology and Significant Assumptions

The Future-Oriented Statement of Operations has been prepared based on government priorities and the plans of the Commission as described in the Departmental Plan.

The information in the forecast results for fiscal year 2025−26 is based on actual results as at January 13, 2026 and on forecasts for the remainder of the fiscal year. Forecasts have been made for the planned results for the 2026−27 fiscal year.

The main assumptions underlying the forecasts are as follows:

  1. a) The Commission’s activities will remain substantially the same as the previous year.
  2. b) Expenses and revenues, including the determination of amounts internal and external to the government, are based on experience. The general historical pattern is expected to continue.

These assumptions are made as at January 13, 2026.

2. Variations and Changes to the Forecast Financial Information

Although every attempt has been made to forecast final results for the remainder of 2025−26 and for 2026−27, actual results achieved for both years are likely to differ from the forecast information presented, and this variation could be material.

In preparing this Future-Oriented Statement of Operations, the Commission has made estimates and assumptions about the future. These estimates and assumptions may differ from the subsequent actual results. Estimates and assumptions are based on past experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances, and are continually evaluated.

Factors that could lead to material differences between the Future-Oriented Statement of Operations and the historical statement of operations include:

  1. a) The timing and the amount of acquisitions and disposals of property, plant and equipment, which may affect gains, losses and amortization expense;
  2. b) the implementation of new collective agreements;
  3. c) economic conditions, which may affect the amount of revenue earned;
  4. d) other changes to the operating budget, such as new initiatives or technical adjustments later in the fiscal year.

After the Departmental Plan is tabled in Parliament, the Commission will not be updating the forecasts for any changes in financial resources made in ensuing supplementary estimates. Variances will be explained in the Departmental Results Report.

3. Summary of significant accounting policies

The Future-Oriented Statement of Operations has been prepared using the Government of Canada's accounting policies in effect for fiscal year 2025−26, and is based on Canadian public sector accounting standards. The presentation and results using the stated accounting policies do not result in any significant differences from Canadian public sector accounting standards.

Significant accounting policies are as follows:

  1. a) Expenses
    Expenses are generally recorded when goods are received or services are rendered and include expenses related to personnel, professional and special services, repair and maintenance, utilities, materials and supplies, as well as amortization of tangible capital assets. Provisions to reflect changes in the value of assets or liabilities, such as provisions for bad debts, loans, investments and advances and inventory obsolescence, as well as utilization of inventories and prepaid expenses, and other are also included in other expenses.
  2. b) Revenues
    Revenues from internal support services are accounted for in the period in which the underlying transaction or event that gave rise to the revenue takes place. Revenues that are non-respendable are not available to discharge the Commission’s liabilities. Although the Chief Commissioner is expected to maintain accounting control, she has no authority over the disposition of non-respendable revenues. As a result, non-respendable revenues are considered to be earned on behalf of the Government of Canada and are therefore presented as a reduction of the Commission’s gross revenues.

4. Parliamentary authorities

The Commission is financed by the Government of Canada through parliamentary authorities. Financial reporting of authorities provided to the Commission differs from financial reporting according to generally-accepted accounting principles because authorities are based mainly on cash flow requirements. Items recognized in the Future-Oriented Statement of Operations in one year may be funded through parliamentary authorities in prior, current or future years. Accordingly, the Commission has different net cost of operations for the year on a government funding basis than on an accrual accounting basis. The differences are reconciled in the following tables:

a) Reconciliation of net cost of operations to requested authorities (in dollars)
Forecast Results 2025−26 Planned Results 2026−27
Net cost of operations before government funding and transfers 46,281,158 45,105,166
Adjustments for items affecting net cost of operations but not affecting authorities:
Amortization of tangible capital assets (1,056,115) (694,735)
Decrease in employee future benefits 116,355 46,984
Decrease in vacation pay and compensatory leave 188,288 228,873
Services provided without charge by other government departments (5,048,876) (5,031,941)
Total items affecting net cost of operations but not affecting authorities (5,800,348) (5,450,819)
Adjustments for items not affecting net cost of operations but affecting authorities:
Acquisition of tangible capital assets 253,041 186,284
Increase in prepaid expenses 17,837 (4,196)
Total items not affecting net cost of operations but affecting authorities 270,878 182,088
Requested authorities forecasted to be used 40,751,688 39,836,435
b) Authorities provided/requested (in dollars)
Forecast Results
2025−26 		Planned Results
2026−27
Authorities provided/requested
Vote 1 − Operating expenditures 37,050,691 34,644,969
Statutory amounts 5,169,454 5,191,466
Total authorities provided/requested 42,220,145 39,836,435
Less: Estimated unused authorities and other adjustments (1,468,457) -
Requested authorities forecasted to be used 40,751,688 39,836,435

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