Quarterly financial report for the quarter ended June 30, 2026

Statement outlining results, risks and significant changes in operations, personnel and program

Introduction

This quarterly report was prepared by management as required by Section 65.1 of the Financial Administration Act and in the form and manner prescribed by the Treasury Board. It should be read in conjunction with the OPC Main and Supplementary Estimates.

The OPC’s mandate is overseeing compliance with both the Privacy Act (PA), which covers the personal information-handling practices of federal government institutions, and the Personal Information Protection and Electronic Documents Act (PIPEDA), Canada’s federal private sector privacy law.

Detailed information on the OPC’s authority, mandate and programs can be found in our Departmental Plan (DP) and the Main Estimates.

Basis for Presentation

This quarterly report has been prepared by management using an expenditure basis of accounting. The accompanying Statement of Authorities includes the Office’s spending authorities granted by Parliament and those used by the Office, consistent with the Main Estimates and the Supplementary Estimates (as applicable) for fiscal year 2026-27. 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.
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The authority of Parliament is required before moneys 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.

When Parliament is dissolved for the purposes of a general election, section 30 of the Financial Administration Act authorizes the Governor General, under certain conditions, to issue a special warrant authorizing the Government to withdraw funds from the Consolidated Revenue Fund. A special warrant is deemed to be an appropriation for the fiscal year in which it is issued.

The OPC uses full accrual method of accounting to prepare and present its annual financial statements that are part of the departmental performance reporting process. However, the spending authorities voted by Parliament remain on an expenditure basis.

This report has not been subject to an external audit or review.

Highlights of fiscal quarter and fiscal year to date (YTD) Results

This section highlights the significant variances between actual expenditures and planned expenditures that affected both the quarter and the year-to-date results, compared to the same period the preceding fiscal year.

Statement of authorities analysis

As reflected in the statement of authorities table, the authorities available for use for the year are $36.4M, compared to $38.4M in 2025 26. The variance between both fiscal years is mainly explained by the scheduled changes to the established funding profile for the preparation activities required to implement the Consumer Privacy Protection Act (CPPA) that was proposed as part of Bill C-27. The variance is further offset by increases in 2026 27 related to funding received for collective agreements and adjustments to the employee benefits plan.

As of June 30, 2026, the OPC used $7.9M of its authorities available for use while for the same period in the preceding fiscal year, the OPC had used $8.9M of its authorities available for use.

The OPC provides Internal Support Services to other small government departments related to the provision of information technology services. Pursuant to section 29.2 of the Financial Administration Act, Internal Support Services agreements are recorded as revenues.

Budgetary expenditures by standard object analysis

As per the departmental budgetary expenditures by standard object table, the OPC’s quarterly spending has decreased by $0.9M or 10% compared to the previous year. This decrease is mainly attributable to lower personnel costs from reduced staffing. The decrease is also explained by lower spending on professional services and IT equipment acquisitions.

Risks and Uncertainties

The OPC’s key corporate risks are identified and assessed through its strategic planning process, which includes an environmental scanning exercise and an update of its Corporate Risk Profile. As in previous years, the Office continues to operate in a challenging environment driven by the rapidly evolving digital economy. For more information on these challenges, and how the OPC is addressing them, please refer to the section titled Plans at a glance and Operating Context of the OPC’s 2026-27 Departmental Plan.

In addition, the OPC continues to take actions to mitigate issues arising from the Phoenix pay system and to closely monitor any salary payment adjustments that may be required, including those resulting from recent collective bargaining agreements.

Significant changes in relation to operations, personnel and programs

The OPC continues to monitor potential legislative developments, including Bill C-36, but no impacts on operations or programs have materialized during the first quarter of 2026 27. A Statement by the Privacy Commissioner of Canada on Bill C-36, the Protecting Privacy and Consumer Data Act was issued on June 15, 2026.

No other significant changes related to operations, personnel or programs occurred during the first quarter of 2026-27.

Approval by Senior Officials:

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Statement of authorities (unaudited)
For the quarter ended June 30, 2026
(in thousands of dollars)

Item	Fiscal year 2026-27			Fiscal year 2025-26
	Total available for use for the year ending March 31, 2027	Used during the quarter ended June 30, 2026	Year-to-date used at quarter end	Total available for use for the year ending March 31, 2026	Used during the quarter ended June 30, 2025	Year-to-date used at quarter end
Program expenditures	32,255	6,862	6,862	34,522	7,842	7,842
Less: revenues netted against expenditures	(200)	-	-	(200)	-	-
Budgetary statutory authority – Employee benefit plan	4,328	1,082	1,082	4,113	1,028	1,028
TOTAL AUTHORITIES	36,383	7,944	7,944	38,435	8,870	8,870

 

 

Departmental budgetary expenditures by standard object (unaudited)
For the quarter ended June 30, 2026
(in thousands of dollars)

Item	Fiscal year 2026-27			Fiscal year 2025-26
	Planned expenditures for the year ending March 31, 2027	Expended during the quarter ended June 30, 2026	Year-to-date used at quarter end	Planned expenditures for the year ending March 31, 2026	Expended during the quarter ended June 30, 2025	Year-to-date used at quarter end
Expenditures
Personnel	30,752	7,466	7,466	30,997	7,703	7,703
Transportation and communications	355	66	66	489	39	39
Information	402	103	103	602	77	77
Professional and special services	3,051	267	267	3,766	489	489
Rentals	798	25	25	1,126	334	334
Repair and maintenance	68	-	-	165	-	-
Utilities, materials and supplies	39	-	-	35	5	5
Acquisition of land, buildings and works	21	-	-	47	-	-
Acquisition of machinery and equipment	579	11	11	899	202	202
Transfer payments	500	-	-	500	-	-
Other subsidies and payments *	18	6	6	9	21	21
Total gross budgetary expenditures	36,583	7,944	7,944	38,635	8,870	8,870
Less: revenues netted against expenditures
Internal Support Services	(200)	-	-	(200)	-	-
TOTAL NET BUDGETARY EXPENDITURES	36,383	7,944	7,944	38,435	8,870	8,870
* The main purpose of this reporting object is to capture costs that will be transferred to other reporting objects prior to the end of the fiscal year, for example, transactions related to the Government of Canada "corporate acquisition cards" and Interdepartmental Settlements.