Canada's federal, provincial and territorial governments spent some $724 billion on programs and $58 billion on interest charges in 2017. They provide services ranging from defence through health and education to income supports. They have very wide taxing powers and legally unlimited authority...

In theory, the management of public funds by Canada’s senior governments – federal, provincial and territorial – reflects the preferences of Canadians, expressed through their elected representatives. In practice, however, the revenues and expenses of senior governments – and the...

Despite improvements over time, the quality of the financial information presented to legislators and the public by Canada’s federal, provincial and territorial governments remains uneven. Some governments stand out for the transparency, quality and timeliness of their financial documents;...

Canada’s municipalities deliver services that are critical to quality of life, and require major commitments of resources in taxes, fees and intergovernmental transfers. But their budgeting practices, and people’s ability to measure their municipality’s performance against its budget...