This presentation was made by Thomas Larouche, Canada, at the 40th Annual Meeting of OECD Senior Budget Officials (SBO) held in Tallinn, Estonia, on 5-6 June 2019

1. .
Session 7 - Digitalisation of Finance Activities: Challenges and Opportunities
40th Annual Meeting of OECD Senior Budget Officials, Tallinn, June 5-6 2019
Gender Budgeting in
Canada: Data-Driven
Approach

2. 2
Gender Equality
Apowerfulsourceofeconomicgrowth
The Impact of Women's Participation in
the Workforce Real GDP per Capita
30,000
35,000
40,000
45,000
50,000
55,000
60,000
1976 1981 1986 1991 1996 2001 2006 2011 2016
33%
($8,287)
2016, dollars
Estimated without higher
female employment
Actual real GDP
per capita
Canadian approach to gender budgeting
• Gender impacts inform individual budget
decisions
• The budget plan is assessed from a GBA+
perspective
• Gender equality outcomes inform budget
priority-setting
The “plus” in GBA+ reflects the intersectionality
of identity factors that each individual holds,
like ethnicity, age, income and education levels,
etc.

3. 3
Evolution of Gender Budgeting in Canada
Fromhigh-levelcommitmenttointegratedbudgetpractice
2016 Fall Economic
Statement
Public Commitment to GBA+
for Future Budgets:
“… submit Budget 2017, and all
future budgets, to more rigorous
analysis by completing and
publishing a gender-based
analysis of budgetary measures”
• Previously, GBA+ was part of
the internal budget briefing
process, with little-to-no
public exposure
Budget 2017 Gender
Statement
First public assessment of
the budget from a gender
perspective
• Concise picture of gender
in Canada today:
Presented key socio-
economic trends and
challenges remaining in
Canada
• High-level GBA+ of
Budget 2017 Measures:
Content informed almost
exclusively by departmental
gender-based analysis
Budget 2018’s
Equality Chapter
Gender equality was a
central focus of the budget
• Focus on Results: Drive
gender equality objectives
in budget priority-setting
• Improved analysis:
Ongoing institutional (and
cultural) shift towards
gender mainstreaming in
policy
• More Transparency:
Consider further steps to
open analysis and data to
the public
Budget 2019
Canadian Gender
Budgeting Act (Dec. 2018)
Gender budgeting & GBA+
has become a core pillar
• Continued focus on
results (Gender Results
Framework)
• More comprehensive
GBA+ analysis
published for all budget
measures (Gender
Report)
• Gender and diversity
mainstreaming in policy
with a strong focus on
evidence-based analysis

4. Gender Results Framework (Budget 2018)
The Gender Results Framework is aligned with the
Government of Canada’s policy of GBA+, ensuring that gender
is considered in relation to other intersecting identity factors.
4
Education and
Skills
Development
Equal opportunities and
diversified paths in
education and skills
development
Economic
Participation
and Prosperity
Equal and full
participation in the
economy
Leadership and
Democratic
Participation
Gender equality in
leadership roles and at all
levels of decision-making
Gender-Based
Violence and
Access to Justice
Eliminating gender-based
violence and harassment,
and promoting security of
the person and access to
justice
Poverty
Reduction,
Health and
Well-Being
Reduced poverty and
improved health
outcomes
Gender Equality
Around the
World
Promoting gender
equality to build a more
peaceful, inclusive, rules-
based and prosperous
world.
Core Principles
Gender Budgeting Act (Dec. 2018)
• Makes gender budgeting a permanent part
of the federal budget-making process
• Reporting requirements for new budget
measures, tax expenditures, and existing
program expenditures
• Promotes principle of gender equality and
greater inclusiveness in society as part of
the annual federal budget
• Makes information available to the public
on the impacts of Government decisions in
terms of gender and diversity

5. An increasingly data-driven approach…
5
Budgets 2017 and 2018
• GBA+ based on Department-
specific templates
• Analysis based on high-level
summaries
• Potential for duplicative
requirements
Budget 2019 and Beyond
• Standardized template
(HTML) and guidance
• Relational links to core
financial databases reduce
duplication (‘ask only once’)
• Data-driven approach allows
for in-depth and cross-cutting
analysis of all budget
measures

6. … with deeper linkages to the budget process…
6
Core Budget
Financial Database
Budget Measure
Accrual / Cash Profile
Theme
Status, …
GBA+ Database
Budget Measure
Target Population
Direct Benefits
Expected Impacts, …
Gender
Based
Analysis+
Budget
Proposals

7. …that allows for comprehensive
analysis of each budget measure…
7
• Gender Report, tabled with Budget 2019,
presents Gender-based Analysis Plus (GBA+)
impacts for all budget measures, including:
o Timing of analysis
o Target population (Policy intent)
o Expected direct / indirect benefits (Gender)
o Expected impacts (Income, Age)
o (if applicable) Gender Results Framework
o (if applicable) GBA+ Responsive Approach
• (specific approaches to minimize possible
negative impacts on certain individuals or
groups, or proactively reduce barriers to
participation)

8. … and the Budget as a whole (Gender Statement)
8
Value of Measures, by Target Group
• Gender Results Framework progress
update
• GBA+ of the Budget:
• # of measures with direct/indirect benefits by
specific group
 Women, Indigenous, LGBTQ2+, Low-income,
Rural/Urban, Youth/Seniors, etc.
• Value (i.e. total 5-year net fiscal impact) of
measures by target group
• # of measures by income distributional /
intergenerational impact
Percentage of Measures, by Direct Benefits

9. 9
• Overall quality of GBA+ submitted with budget proposals has
improved – however, always room for continuous improvement
• Updating analysis as proposals evolve
• Availability of disaggregated data
Challenges

10. 10
• Fulfill remaining requirements under the Canadian Gender Budgeting Act
• Continue to support GBA+ across government, through implementation
of Budget 2018 & 2019 enabling measures
• New Statistics Canada Centre for Gender, Diversity and Inclusion Statistics
• Increased capacity for the Department for Women and Gender Equality
• Budget 2019 funding to improve GBA+-related administrative data collection
Next Steps
(1) Report on the impacts in term of gender and
diversity of all new budget measures
Budget 2019 Gender Report (March)
(2) Annual report on tax expenditures Report on Federal Tax Expenditures –
GBA+ of Existing Personal Income Tax
Measures (April)
(3) Annual report on expenditure programs Upcoming