2014-2015 Report on Plans and Priorities

The Honourable Julian Fantino, P.C., M.P.
Minister of Veterans Affairs

2014-15 - Estimates

PART III - Departmental Expenditure Plans: Reports on Plans and Priorities

Purpose

Reports on Plans and Priorities (RPP) are individual expenditure plans for each department and agency. These reports provide increased levels of detail over a three-year period on an organization's main priorities by strategic outcome, program and planned/expected results, including links to related resource requirements presented in the Main Estimates. In conjunction with the Main Estimates, Reports on Plans and Priorities serve to inform members of Parliament on planned expenditures of departments and agencies, and support Parliament's consideration of supply bills. The RPPs are typically tabled soon after the Main Estimates by the President of the Treasury Board.

Estimates Documents

The Estimates are comprised of three parts:

Part I - Government Expenditure Plan - provides an overview of the Government's requirements and changes in estimated expenditures from previous fiscal years.

Part II - Main Estimates - supports the appropriation acts with detailed information on the estimated spending and authorities being sought by each federal organization requesting appropriations.

In accordance with Standing Orders of the House of Commons, Parts I and II must be tabled on or before March 1.

Part III - Departmental Expenditure Plans - consists of two components:

• Report on Plans and Priorities (RPP)
• Departmental Performance Report (DPR)

DPRs are individual department and agency accounts of results achieved against planned performance expectations as set out in respective RPPs.

The DPRs for the most recently completed fiscal year are tabled in the fall by the President of the Treasury Board.

Supplementary Estimates support Appropriation Acts presented later in the fiscal year. Supplementary Estimates present information on spending requirements that were either not sufficiently developed in time for inclusion in the Main Estimates or have subsequently been refined to account for developments in particular programs and services. Supplementary Estimates also provide information on changes to expenditure forecasts of major statutory items as well as on such items as: transfers of funds between votes; debt deletion; loan guarantees; and new or increased grants.

For more information on the Estimates, please consult the Treasury Board Secretariat website^Footnote1.

Links to the Estimates

As shown above, RPPs make up part of the Part III of the Estimates documents. Whereas Part II emphasizes the financial aspect of the Estimates, Part III focuses on financial and non-financial performance information, both from a planning and priorities standpoint (RPP), and an achievements and results perspective (DPR).

The Management Resources and Results Structure (MRRS) establishes a structure for display of financial information in the Estimates and reporting to Parliament via RPPs and DPRs. When displaying planned spending, RPPs rely on the Estimates as a basic source of financial information.

Main Estimates expenditure figures are based on the Annual Reference Level Update which is prepared in the fall. In comparison, planned spending found in RPPs includes the Estimates as well as any other amounts that have been approved through a Treasury Board submission up to February 1^st (See Definitions section). This readjusting of the financial figures allows for a more up-to-date portrait of planned spending by program.

Changes to the presentation of the Report on Plans and Priorities

Several changes have been made to the presentation of the RPP partially to respond to a number of requests – from the House of Commons Standing Committees on Public Accounts (PAC - Report 15^Footnote2), in 2010; and on Government and Operations Estimates (OGGO - Report 7^Footnote3), in 2012 – to provide more detailed financial and non-financial performance information about programs within RPPs and DPRs, thus improving the ease of their study to support appropriations approval.

• In Section II, financial, human resources and performance information is now presented at the Program and Sub-program levels for more granularity.
• The report's general format and terminology have been reviewed for clarity and consistency purposes.
• Other efforts aimed at making the report more intuitive and focused on Estimates information were made to strengthen alignment with the Main Estimates.

How to read this document

RPPs are divided into four sections:

Section I: Organizational Expenditure Overview

This Organizational Expenditure Overview allows the reader to get a general glance at the organization. It provides a description of the organization's purpose, as well as basic financial and human resources information. This section opens with the new Organizational Profile, which displays general information about the organization, including the names of the minister and the deputy head, the ministerial portfolio, the year the organization was established, and the main legislative authorities. This subsection is followed by a new subsection entitled Organizational Context, which includes the Raison d'être, the Responsibilities, the Strategic Outcomes and Program Alignment Architecture, the Organizational Priorities and the Risk Analysis. This section ends with the Planned Expenditures, the Alignment to Government of Canada Outcomes, the Estimates by Votes and the Contribution to the Federal Sustainable Development Strategy. It should be noted that this section does not display any non-financial performance information related to programs (please see Section II).

Section II: Analysis of Program(s) by Strategic Outcome(s)

This Section provides detailed financial and non-financial performance information for strategic outcomes, Programs and sub-programs. This section allows the reader to learn more about programs by reading their respective description and narrative entitled “Planning Highlights”. This narrative speaks to key services or initiatives which support the plans and priorities presented in Section I; it also describes how performance information supports the organization's strategic outcome or parent program.

Section III: Supplementary Information

This section provides supporting information related to organizational plans and priorities. In this section, the reader will find future-oriented statement of operations and a link to supplementary information tables regarding transfer payments, as well as information related to the greening government operations, internal audits and evaluations, horizontal initiatives, user fees, major crown and transformational projects, and up-front multi-year funding, where applicable to individual organizations. The reader will also find a link to the Tax Expenditures and Evaluations publication, produced annually by the Minister of Finance, which provides estimates and projections of the revenue impacts of federal tax measures designed to support the economic and social priorities of the Government of Canada.

Section IV: Organizational Contact Information

In this last section, the reader will have access to organizational contact information.

Definitions

Appropriation
Any authority of Parliament to pay money out of the Consolidated Revenue Fund.

Budgetary Vs. Non-budgetary Expenditures

Budgetary expenditures – operating and capital expenditures; transfer payments to other levels of government, organizations or individuals; and payments to crown corporations. Non-budgetary expenditures – net outlays and receipts related to loans, investments and advances, which change the composition of the financial assets of the Government of Canada.

Expected Result
An outcome that a program is designed to achieve.

Full-Time Equivalent (FTE)
A measure of the extent to which an employee represents a full person-year charge against a departmental budget. FTEs are calculated as a ratio of assigned hours of work to scheduled hours of work. Scheduled hours of work are set out in collective agreements.

Government of Canada Outcomes
A set of high-level objectives defined for the government as a whole.

Management Resources and Results Structure (MRRS)
A common approach and structure to the collection, management and reporting of financial and non-financial performance information.

An MRRS provides detailed information on all organizational programs (e.g.: program costs, program expected results and their associated targets, how they align to the government's priorities and intended outcomes, etc.) and establishes the same structure for both internal decision making and external accountability.

Planned Spending
For the purpose of the RPP, planned spending refers to those amounts for which a Treasury Board (TB) submission approval has been received by no later than February 1, 2014. This cut-off date differs from the Main Estimates process. Therefore, planned spending may include amounts incremental to planned expenditure levels presented in the 2014-15 Main Estimates.

Program
A group of related resource inputs and activities that are managed to meet specific needs and to achieve intended results, and that are treated as a budgetary unit.

Program Alignment Architecture
A structured inventory of an organization's programs, where programs are arranged in a hierarchical manner to depict the logical relationship between each program and the Strategic Outcome(s) to which they contribute.

Spending Areas
Government of Canada categories of expenditures. There are four spending areas (social affairs, economic affairs, international affairs and government affairs) each comprised of three to five Government of Canada outcomes.

Strategic Outcome
A long-term and enduring benefit to Canadians that is linked to the organization's mandate, vision, and core functions.

Sunset Program
A time-limited program that does not have on-going funding or policy authority. When the program is set to expire, a decision must be made as to whether to continue the program. (In the case of a renewal, the decision specifies the scope, funding level and duration).

Whole-of-Government Framework
A map of the financial and non-financial contributions of federal organizations receiving appropriations that aligns their Programs to a set of high level outcome areas defined for the government as a whole.

Chair's Message

I am pleased to present the 2014-15 Report on Plans and Priorities for the Veterans Review and Appeal Board.

The Board's mission is to provide timely, respectful hearings and fair, plain-language decisions to Veterans, Canadian Armed Forces (CAF) and Royal Canadian Mounted Police (RCMP) members, and their families who turn to the Board for redress of their disability benefits decisions. This mission guides us in everything we do.

In 2014-15, the Board will continue to improve and modernize the appeal process to better serve applicants. We will build on the great progress made last year in addressing important recommendations from the Veterans Ombudsman and parliamentarians. As always, we value the views of our stakeholders and applicants and will continue to reach out to them and seek their feedback for improvements.

We will focus on ensuring fairness in decision making by providing Board members and staff with ongoing training, tools and feedback. We will also strive to provide applicants with clear decisions written in plain language, as well as more information on evidence requirements and the hearing process. We will continue to enhance our program delivery to get Veterans' cases heard faster and to give them more options for and access to timely, convenient hearings. And, we will leverage technology to enhance Board members' training and, in doing so, maximize the time they dedicate to hearing and deciding cases.

In 2014-15, the Board will also continue to streamline operations to advance the Government's priority to improve Canadians' access to programs and services. We remain committed to supporting Veterans' right to be heard so that they obtain all the benefits they are entitled to for disabilities related to their honourable service to Canada.

John D. Larlee
Chair, Veterans Review and Appeal Board

 

Section I: Organizational Expenditure Overview

Organizational Profile

Minister: Julian Fantino

Deputy head: John D. Larlee

Ministerial portfolio: Veterans Affairs

Year established: 1995

Main legislative authorities: Veterans Review and Appeal Board Act^Footnote6; Veterans Review and Appeal Board Regulations^Footnote7

The Board also adjudicates applications for compassionate awards made under section 34 of the Veterans Review and Appeal Board Act.

Organizational Context

Raison d'être

The Veterans Review and Appeal Board (the Board) is an independent, administrative tribunal created in 1995. The Board provides an appeal program for service-related disability decisions made by Veterans Affairs Canada. This program gives applicants two levels of redress for disability pension and disability award decisions and the final level of appeal for War Veterans Allowance claims.

The Board's objective is to ensure that Canada's traditional Veterans, Canadian Armed Forces members and Veterans, Royal Canadian Mounted Police applicants, qualified civilians and their families receive the disability pensions, disability awards and other benefits to which they are entitled under the law. The Minister of Veterans Affairs is responsible for this organization.

Responsibilities

What does the Board do for ill and injured Veterans?

The Board offers two levels of redress for those who are dissatisfied with disability benefits decisions made by Veterans Affairs Canada (VAC, the Department). It operates at arm's-length from VAC to provide an independent appeal process. Learn more about the Board^Footnote13.

Hearings

Hearings are conducted by Board Members, who are independent, impartial adjudicators. Their job is to decide whether the evidence meets the requirements of the legislation to award new or increased levels of disability benefits. They are not bound by previous decisions and will change them to benefit Veterans if there is credible evidence. Learn more about Board Members^Footnote14.

Review hearings are conducted by panels of two Board Members. Veterans have the opportunity to give oral testimony and bring new evidence and witnesses in support of their case. Appeal hearings are conducted by panels of three Board Members who did not hear the case at Review. The appeal hearing provides a further opportunity for applicants, through their representative, to submit new information and make arguments. All hearings are non-adversarial, which means no one argues against the Veteran. Learn more about the Board's hearings^Footnote15.

What kind of cases does the Board hear?

Decisions appealed to the Board represent the most complex and challenging cases. Many applicants are satisfied with their departmental decisions and only a small percentage—about 9%—come to the Board for an independent appeal. The top six medical conditions in applications are:

• back conditions (lumbar or degenerative disc disease, lumbar spine)
• knee conditions (osteoarthritis)
• hearing loss
• tinnitus
• neck conditions (cervical disc disease)
• post-traumatic stress disorder (PTSD)

Workload and Outcomes

The Board issues approximately 4,300 decisions annually, of which three-quarters are Reviews and one-quarter Appeals. In 2012-13, the Board ruled favourably in approximately half of Reviews and one-third of Appeals. These favourability rates are due, in part, to the Board's ability to give applications a fresh new look, receive new evidence, and hear testimony from the Veteran and witnesses. Learn more about the Board's workload statistics^Footnote16.

Strategic Outcome and Program Alignment Architecture (PAA)

Strategic Outcome: An independent and fair appeal process for disability pension, award and allowance decisions made by Veterans Affairs Canada.

1.1 Program: Review and Appeal

Internal Services

Organizational Priorities

Organizational Priorities

Priority	Type1	Strategic Outcome
Program Delivery	Ongoing	An independent and fair appeal process for disability pension, award and allowance decisions made by Veterans Affairs Canada
Description
Why is this a priority? It ensures applicants have an avenue of redress by an independent tribunal for disability compensation and War Veterans Allowance applications. What are the plans for meeting this priority? Provide timely, respectful hearings and fair, plain-language decisions to applicants. Issue written decisions within the service standard of six weeks following the hearing.

1

Type is defined as follows: previously committed to—committed to in the first or second fiscal year prior to the subject year of the report; ongoing—committed to at least three fiscal years prior to the subject year of the report; and new—newly committed to in the reporting year of the RPP or DPR. If another type that is specific to the department is introduced, an explanation of its meaning must be provided.

 

Priority	Type	Strategic Outcome
Improved Program Delivery	Ongoing	An independent and fair appeal process for disability pension, award and allowance decisions made by Veterans Affairs Canada
Description
Why is this a priority? Enhancing program delivery through innovation and the use of technology improves the process for applicants. What are the plans for meeting this priority? Work with representatives to expand hearing opportunities within the annual hearing calendar. Implement improvements and efficiencies identified in the Business Process Redesign of the Review and Appeal Hearing Process.

 

Priority	Type	Strategic Outcome
Communication	Ongoing	An independent and fair appeal process for disability pension, award and allowance decisions made by Veterans Affairs Canada
Description
Why is this a priority? It ensures applicants and all Canadians have information on the Board's mandate, program, and redress process, while meeting the increasing information needs of applicants. What are the plans for meeting this priority? Work with Veterans organizations and stakeholders to identify new opportunities for outreach and information sharing. Develop new information resources for applicants and continue to publish useful materials and decisions on the Web site.

 

Priority	Type	Strategic Outcome
Accountable Management	Ongoing	An independent and fair appeal process for disability pension, award and allowance decisions made by Veterans Affairs Canada
Description
Why is this a priority? To provide an effective program for applicants and their families by focussing on management, transparency and accountability. What are the plans for meeting this priority? Continue to strengthen privacy practices for the handling and protection of personal information. Allocate resources to priorities and continue to integrate risk management practices throughout the Board.

 

Key Risks

Risk	Risk Response Strategy	Link to Program Alignment Architecture
Fluctuating volume of applications and evolving nature of medical conditions	Refine the annual hearing calendar in consultation with representative organizations to ensure applicants have options for timely hearings. Provide more frequent training to deal with complex medical conditions and causations.	An independent and fair appeal process for disability pension, award and allowance decisions made by Veterans Affairs Canada
Availability of Members who are fully-trained and ready to hear cases	Promote the member selection process. Strengthen the professional development program for Members. Prioritize work and schedule Members to hear cases.
Limited capacity to meet and respond to corporate commitments	Implement action plans to respond to external recommendations. Assign resources to corporate priorities.

Operating Environment

The Board's operating environment is directly influenced by the unpredictability of both the nature and volume of applications it receives. There are continuing pressures to shorten the appeal process and provide plain language decisions to Veterans. The main factors affecting the Board's capacity to conduct hearings are the availability of fully-trained Members and the unpredictability of the time required by applicants and representatives to prepare their cases for hearings.

Program Delivery

The priority of the Board is to schedule timely hearings for applicants. The Board will continue to work with the representatives to expand hearing opportunities within the annual calendar. The Board will continue to focus on providing fair, plain language decisions to help Veterans understand how their decisions were made.

Communication

The Board continues to focus its communications efforts on providing applicants with helpful information about the hearing process and on disseminating accurate information to stakeholders and Canadians about its work. In the coming year, the Board will develop and publish plain language resources to explain the hearing process and to make its evidence requirements clear and accessible. It will also submit its first annual report to Parliament to give Canadians a more in-depth understanding of its activities and recent improvements. The Board sees great value in communicating with stakeholders and so will continue to work with the CAF, RCMP and Veterans' organizations for outreach and information sharing. The Board's communications program continues to be guided by feedback and recommendations made by the Veterans Ombudsman and parliamentarians in order to build and maintain confidence in the appeal process.

Accountable Management

The Board is strengthening its management practices through strategic human resources planning, identifying risks and participating in the Office of the Comptroller General's horizontal audits. It will develop an action plan to address the recommendations received from the audit on the protection of personal information. As experienced staff become eligible to retire, the Board's Integrated Business and Human Resources Plan serves as a guide to ensure it has the optimal resources to serve Veterans and support its strategic priorities. The Board continues to integrate risk management into all areas of its work to ensure an environment where Members and staff identify potential issues and strategies to reduce any possible impacts.

Planned Expenditures

Budgetary Financial Resources (Planned Spending - dollars)
 

2014-15 Main Estimates	2014-15 Planned Spending	2015-16 Planned Spending	2016-17 Planned Spending
10,887,938	10,887,938	10,887,938	10,887,938

Human Resources (Full time Equivalents - FTEs)

2014–15	2015-16	2016–17
110	108	108

Budgetary Planning Summary for Strategic Outcome and Program (dollars)
 

Strategic Outcome, Program and Internal Services	2011-12 Expenditures	2012-13 Expenditures	2013-14 Forecast Spending	2014-15 Main Estimates	2014-15 Planned Spending	2015-16 Planned Spending	2016-17 Planned Spending
Strategic Outcome: An independent and fair appeal process for disability pension, award and allowance decisions made by Veterans Affairs Canada
Review and Appeal	12,746,298	11,963,471	11,895,719	10,887,938	10,887,938	10,887,938	10,887,938
Strategic Outcome Subtotal	12,746,298	11,963,471	11,895,719	10,887,938	10,887,938	10,887,938	10,887,938
Internal Services Subtotal	Internal Services to support the operations of the Veterans Review and Appeal Board are provided by Veterans Affairs Canada through a Memorandum of Understanding. See Section II.
Total	12,746,298	11,963,471	11,895,719	10,887,938	10,887,938	10,887,938	10,887,938

Alignment to Government of Canada Outcomes

2014-15 Planned Spending by Whole-of-Government-Framework Spending Area^Footnote17 (dollars)
 

Strategic Outcome	Program	Spending Area	Government of Canada Outcome	2014-15 Planned Spending
An independent and fair appeal process for disability pension, award and allowance decisions made by Veterans Affairs Canada	Review and Appeal	Economic Affairs	Income Security and Employment for Canadians	10,887,938

Total Planned Spending by Spending Area (dollars)
 

Spending Area	Total Planned Spending
Economic Affairs	$10,887,938
Social Affairs	---
International Affairs	---
Government Affairs	---

Departmental Spending Trend

Planned spending for the Board has decreased for the 2014-15 to 2016-17 planning period. With efficiencies and savings, this will have no impact on service to Veterans. Actual spending in 2011-12 increased by approximately $1,000,000 due to the payout of severance and termination benefits related to the revision of specific collective agreements.

Estimates by Vote

For information on the Veterans Review and Appeal Board's organizational appropriations, please see the 2014-15 Main Estimates publication^Footnote18.

Contribution to the Federal Sustainable Development Strategy (FSDS)

The Veterans Review and Appeal Board also ensures that its decision-making process includes a consideration of the FSDS goals and targets through the strategic environmental assessment (SEA). A SEA for policy, plan or program proposals includes an analysis of the impacts of the proposal on the environment, including on the FSDS goals and targets. The results of SEAs are made public when an initiative is announced or approved, demonstrating that environmental factors were integrated into the decision-making process.

Section II: Analysis of Program by Strategic Outcome

Strategic Outcome : An independent and fair appeal process for disability pension, award and allowance decisions made by Veterans Affairs Canada

Performance Measurement

Performance Measurement	Performance Indicators	Date to be Achieved
Percentage of Board decisions overturned by the Federal Court	Less than 2% of Board decisions are overturned by the Federal Court	31 March 2015

Program: Review and Appeal

Description : The Veterans Review and Appeal Board's program delivers the independent review and appeal process for disability pension and disability award decisions made by Veterans Affairs Canada. It provides two levels of appeal for Veterans, Canadian Armed Forces members, Royal Canadian Mounted Police applicants, and their families who are dissatisfied with their disability pension and disability award decisions. The Board conducts hearings and issues written decisions. The Board's other key functions include hearing reviews and appeals of special award decisions made by Veterans Affairs Canada relating to attendance allowances, exceptional incapacity allowances and clothing allowances; hearing the final level of appeal for War Veterans Allowance decisions; and adjudicating compassionate award applications.

Budgetary Financial Resources (dollars)
 

2014-15 Main Estimates	2014-15 Main Estimates	2015-16 Main Estimates	2016-17 Main Estimates
10,887,938	10,887,938	10,887,938	10,887,938

Human Resources (FTEs)
 

2014-2015	2015-2016	2016-2017
110	108	108

Performance Measurement

Expected Results	Performance Indicators	Target	Date to be Achieved
Applicants are provided with a fair appeal process	Average score of cases measured against criteria for fair hearings and quality decisions on a 1 to 3 scale	2	31 March 2015
	Percentage of decisions issued within the published service standard	80%	31 March 2015

Planning Highlights

• Provide timely, respectful hearings and fair, plain-language decisions to applicants.
• Issue written decisions within the service standard of six weeks following the hearing.
• Work with representatives to expand hearing opportunities within the annual hearing calendar.
• Implement improvements and efficiencies identified in the Business Process Redesign of the Review and Appeal Hearing Process.
• Work with Veterans organizations and stakeholders to identify new opportunities for outreach and information sharing.
• Develop new information resources for applicants and continue to publish useful materials and decisions on the Web site.
• Continue to strengthen privacy practices for the handling and protection of personal information.
• Allocate resources to priorities and continue to integrate risk management practices throughout the Board.

Internal Services

Description :

Internal Services are groups of related activities and resources that are administered to support the needs of programs and other corporate obligations of an organization. These groups are: Management and Oversight Services; Communications Services; Legal Services; Human Resources Management Services; Financial Management Services; Information Management Services; Information Technology Services; Real Property Services; Materiel Services; Acquisition Services; and Other Administrative Services. Internal Services include only those activities and resources that apply across an organization and not to those provided specifically to a program.

The majority of the internal services to support the operations of the Board are provided under a Memorandum of Understanding (MOU) by Veterans Affairs Canada through its Vote 1 – Operating Expenditures. This service relationship has been in place since the Board was created in 1995 and continues to capitalize on the efficiencies presented by the Portfolio Department providing internal services to a small Portfolio member. The MOU has been updated to ensure clarity in roles and responsibilities and to preserve the Board's independence. These services are provided without charge to the Board's appropriations, with the exception of telecommunications, information technology hardware and certain program evaluation services. The Board has responsibility for the administration of requests made under the Access to Information Act and the Privacy Act as well as management of information collected and retained by the Board.

Budgetary Financial Resources (dollars)
 

2014-15 Main Estimates	2014-15 Planned Spending	2015-16 Planned Spending	2016-17 Planned Spending
Internal Services to support the operations of the Veterans Review and Appeal Board are provided by Veterans Affairs Canada through a Memorandum of Understanding.

Human Resources (FTEs)
 

2014-2015	2015-2016	2016-2017
Internal Services to support the operations of the Veterans Review and Appeal Board are provided by Veterans Affairs Canada through a Memorandum of Understanding.

Planning Highlights

• The Board will work within the MOU for Internal Services developed with Veterans Affairs Canada

Section III: Supplementary Information

Future-Oriented Statement of Operations

The future-oriented condensed statement of operations presented in this subsection is intended to serve as a general overview of the Veterans Review and Appeal Board's operations. The forecasted financial information on expenses and revenues are prepared on an accrual accounting basis to strengthen accountability and to improve transparency and financial management.

Because the future-oriented statement of operations is prepared on an accrual accounting basis and the forecast and planned spending amounts presented in other sections of this report are prepared on an expenditure basis, amounts will differ.

A more detailed future-oriented statement of operations and associated notes, including a reconciliation of the net costs of operations to the requested authorities, can be found on the Veterans Review and Appeal Board's Web site^Footnote19.

Future-Oriented Condensed Statement of Operations
For the Year Ended March 31 (dollars)

Financial information	Estimated Results 2013-14	Planned Results 2014-15	Change
Total expenses	12,628,017	12,263,655	(364,362)
Total expenses	0	0	0
Net cost of operations	12,628,017	12,263,655	(364,362)

 

The planned spending for Veterans Review and Appeal Board as reported on a modified-cash basis for 2014-15 is $10,887,938. This amount has been adjusted by estimated amounts for services provided without charge (i.e. accommodations, government payments to employee insurance plans, etc.), adjustment to severance pay liability and amortization of capital assets, to arrive at a future-oriented total expense of $12,263,655 for 2014-15.

 

List of Supplementary Information Tables

The supplementary information tables listed in the 2014–15 Report on Plans and Priorities can be found on the Veterans Review and Appeal Board's Web site^Footnote20.

• Greening Government Operations

Tax Expenditures and Evaluations

The tax system can be used to achieve public policy objectives through the application of special measures such as low tax rates, exemptions, deductions, deferrals and credits. The Department of Finance publishes cost estimates and projections for these measures annually in the Tax Expenditures and Evaluations^Footnote21 publication. The tax measures presented in the Tax Expenditures and Evaluations publication are the sole responsibility of the Minister of Finance.

Section IV: Organizational Contact Information

Veterans Review and Appeal Board

161 Grafton Street
P.O. Box 9900
Charlottetown, Prince Edward Island C1A 8V7
Canada

Web :http://www.vrab-tacra.gc.ca^Footnote22