Publications
The Quarterly Financial Report provides financial information for the quarter and fiscal year-to-date, as well as comparative financial information for the preceding fiscal year. The report also provides a statement outlining the results, risks and significant changes in operations, personnel and programs during the quarter.
Departmental Plans are expenditure plans for each appropriated department and agency (excluding Crown corporations). They describe departmental priorities, strategic outcomes, programs, expected results and associated resource requirements, covering a three-year period beginning with the year indicated in the title of the report.
This quarterly financial report has been 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 under the Treasury Board Directive on Accounting Standards: GC 4400 Departmental Quarterly Financial Report. It should be read in conjunction with the Main Estimates and Supplementary Estimates for the current year.
This is a guide for different levels of governments in Canada, including urban transit authorities, as well as others who want to acquire railway lines, sidings, or spurs that a railway plans to discontinue. If those involved cannot agree on the value of the line being discontinued (including the land, track assets, or other materials or structures), the CTA can help. The guide describes:
- steps the railway must follow before discontinuing a line (including offering to sell, lease, or transfer the line to someone else);
- what "net salvage value" means and how it is calculated;
- the different CTA services available for assessing or setting net salvage values;
- how to apply for the CTA service you want, including what information to send us;
- what happens once you apply (steps and timelines); and
- some past CTA decisions involving net salvage values.
See also: Transfer and Discontinuance of Railway Line Operations and Railway Track Determinations: A Resource Tool.